Auna S.A. and Subsidiaries Condensed Consolidated Interim Financial Statements

Auna S.A. and Subsidiaries

Condensed Consolidated Interim

Financial Statements

Auna S.A. and Subsidiaries

Condensed Consolidated Interim Statement of Financial Position

As of June 30, 2025 and December 31, 2024

The accompanying notes on pages 5 to 48 are an integral part of these condensed consolidated interim financial statements.

Auna S.A. and Subsidiaries

Condensed Consolidated Interim Statement of Profit or Loss and Other Comprehensive Income

For the three and six months ended June 30, 2025 and 2024

The accompanying notes on pages 5 to 48 are an integral part of these condensed consolidated interim financial statements.

Auna S.A. and Subsidiaries

Condensed Consolidated Interim Statement of Changes in Equity

For the six months ended June 30, 2025 and 2024

The accompanying notes on pages 5 to 48 are an integral part of these condensed consolidated interim financial statements.

Auna S.A. and Subsidiaries

Condensed Consolidated Interim Statement of Cash Flows

For the six months ended June 30, 2025 and 2024

The accompanying notes on pages 5 to 48 are an integral part of these condensed consolidated interim financial statements.

Auna S.A. and Subsidiaries

Notes to the Condensed Consolidated Interim Financial Statements

Auna S.A. (hereinafter the "Company" or "Auna") is a subsidiary of Enfoca Group (ultimate controlling party), which holds a share capital of 68.26% acquired through different mechanisms. The Company is the controlling parent of a group of operating and pre-operating

companies focused on the healthcare sector.

The Company's registered office is 6, rue Jean Monnet, L-2180

Luxembourg, Grand Duchy of Luxembourg. The Company and its subsidiaries together are also referred to in these consolidated financial statements as the "Group". The Group is a healthcare service provider primarily focused on services that provide cancer treatment through its subsidiary Oncosalud S.A.C., inpatient hospitals, outpatient care centers and specialized medical centers in Peru. Since the end of 2018 it has operated in Colombia through Promotora M dica Las Am ricas S.A. (hereinafter "PMLA"); since September 1, 2020 through Cl nica Portoazul; and since April 21, 2022 through Oncomedica S.A. In February 2022, the Group established a holding company in Mexico, named Grupo Salud Auna Mexico S.A. de C.V. (hereinafter "Auna Mexico"), focused on healthcare investments. On October 5, 2022, the Group through Auna Mexico acquired Hospital y Clinica OCA S.A. de C.V., and on February 1, 2023 it acquired Dentegra Seguros Dentales, S.A. (hereinafter "Dentegra").

Initial Public Offering

On March 21, 2024, the Group completed its initial public offering (the "IPO") of 30,000,000 shares of Series A common stock at a price to the public of US$ 12.00 per share and the Company sold 30,000,000 of such shares. The Group received net proceeds from the IPO of S/ 1,267,794 thousand (equivalent to US$ 342,000 thousand), after deducting underwriting discounts and commissions, and S/ 61,769 thousand in offering-related expenses.

Oncosalud S.A.C. is an indirect subsidiary of the Company. It is supervised by the Superintendencia Nacional de Salud - SUSALUD (Peruvian Board of Health). SUSALUD authorizes, regulates, and supervises the operations of entities that provide healthcare services.

In the case of PMLA, Cl nica Portoazul and Oncomedica S.A. these are regulated by the Superintendencia Nacional de Salud - Supersalud (Colombian Board of Health), an agency that authorizes, regulates, and supervises the operation of entities providing healthcare services.

Also, Dentegra Seguros Dentales, S.A. is a subsidiary of the Company, that is supervised by the Comisi n Nacional de Seguros y Fianzas - CNSF (Mexican Commission of Insurers). CNSF authorizes, regulates, and supervises the operations of entities that provide insurers services.

These condensed consolidated interim financial statements of the Group have been prepared in accordance with IAS 34 Interim Financial Reporting

and should be read in conjunction with the Group s last annual consolidated financial statements as at and for the year ended December 31, 2024. Selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in financial position and performance of the Company since the last annual consolidated financial statements as at and for the year ended December 31, 2024. These condensed consolidated interim financial statements do not include all the information required for full annual financial statements prepared in accordance with International Financial Reporting Standards (IFRS Accounting Standards) issued by International Accounting Standards Board (IASB).

These condensed consolidated interim financial statements were approved for issuance by the Board of Directors on October 10, 2025.

Auna S.A. and Subsidiaries

Notes to the Condensed Consolidated Interim Financial Statements

The condensed consolidated interim financial statements have been prepared on the historical cost principle, based on the accounting records maintained by the Group, except for the derivative financial instruments, other investments and investment properties which have been measured at fair value.

These condensed consolidated interim financial statements are presented in Soles (S/), which is the Company s functional currency. All amounts have been rounded to the nearest thousand, unless otherwise indicated. The functional currency of the subsidiaries domiciled in Peru is S/ (Soles), the subsidiaries in Colombia is COP (Colombian Pesos) and the subsidiaries domiciled in Mexico is MXN (Mexican Pesos).

In preparing these condensed consolidated interim financial statements, management has made judgments and estimates that affect the application of the Group's accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively.

The significant judgements made by management in applying the Group's accounting policies and the key sources of estimation uncertainty were the same as those described in the last annual financial statements.

Measurement of fair values

The Group has an established control framework with respect to the measurement of fair values. This includes a valuation team that has overall responsibility for overseeing all significant fair value measurements, including Level 3 fair values, and reports directly to the chief financial officer.

The valuation team regularly reviews significant unobservable inputs and valuation adjustments. If third party information, such as broker quotes or pricing services, is used to measure fair values, then the valuation team assesses the evidence obtained from the third parties to support the conclusion that these valuations meet the requirements of IFRS, including the level in the fair value hierarchy in which the valuations should be classified.

When measuring the fair value of an asset or a liability, the Group uses market observable data as far as possible. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows.

If the inputs used to measure the fair value of an asset or a liability might be categorized in different levels of the fair value hierarchy, then the fair value measurement is categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement.

Auna S.A. and Subsidiaries

Notes to the Condensed Consolidated Interim Financial Statements

As of June 30, 2025, and December 31, 2024, this caption comprises the following:

The trade accounts receivable have a current maturity, do not bear interest, and do not have specific guarantees. The trade accounts receivable included the unbilled amount for S/ 182,188 thousand (S/ 152,937 thousand as of December 31, 2024). These amounts will become billable within the third quarter of the year 2025.

As of June 30, 2025, non-current

portion corresponds receivable agreements with individual customers related to healthcare services, mainly with maturities between 24 and 36 months and does not have specific guarantees.

The impairment estimate of trade accounts receivable is included in the "Loss for impairment of trade receivables" item in the condensed consolidated interim statement of profit or loss and other comprehensive income. Amounts charged to results of the impairment period are generally written off when there is no expectation of cash recovery.

This caption comprises the following:

As of December 31, 2024

Auna S.A. and Subsidiaries

Notes to the Condensed Consolidated Interim Financial Statements

The composition of accounts receivable by geographical market and aging as of June 30, 2025 and as of December 31, 2024 is as follows:

Auna S.A. and Subsidiaries

Notes to the Condensed Consolidated Interim Financial Statements

Transfer of accounts receivable

As of June 30, 2025, the Group maintain factoring agreements with Citibank del Per S.A. and Santander del Per S. A. for liquidity purposes. According to these agreements, the Group sold without recourse trade receivables for S/ 80,486 thousand for the six months ended June 30, 2025 (S/ 76,784 thousand for the six months ended June 30, 2024). These trade receivables have been derecognized from the condensed consolidated interim statement of financial position, because the Group transferred substantially all of the risks and rewards.

As of June 30, 2025, and December 31, 2024, this caption includes the following:

Auna S.A. and Subsidiaries

Notes to the Condensed Consolidated Interim Financial Statements

Fx: Foreign exchange

On March 22, 2024, the Group signed a novation of the US$ 253,000 thousand notional portion of the "Purchased Collar" structure was carried out to Deutsche Bank (originally Citibank) and then on the same date this nominal portion was modify to replace it with a "Call Spread" structure as a continuation of the current hedging strategy.

On December 18, 2024, the Group issued new senior notes maturing in 2029 in order to prepay the senior notes outstanding which had a maturity in 2025 and the derivative instrument of US$ 47,000 thousand was designated as a hedge to cover these senior notes up to their reference value.

On March 7, 2025, the Group signed a new call spread with JP Morgan of the US$ 253,000 thousand notional portion. These new instruments cover the exchange fluctuations ranging from S/ 3.713 to S/ 3.756 per US$ 1.

Auna S.A. and Subsidiaries

Notes to the Condensed Consolidated Interim Financial Statements

In September 2024, the Group signed new interest rate swap agreements to cover the interest rate fluctuation related to the new term loan signed December 18, 2023. The amount covered was MXN 1,705,351 thousand and such instrument fixed an interest rate of 8.81% for the entire period of the derivative.

As of June 30, 2025, there are outstanding premiums to Citibank, Santander Bank, JP Morgan and Deutsche Bank of S/ 84,716 thousand (S/ 85,849 thousand as of December 31, 2024), which were included in Other Accounts Payable. The liabilities were incurred in connection with Call spread and Single Call agreements.

The effect of fair value of these derivative financial instruments, net of tax recognized in the consolidated other comprehensive income for the six months ended June 30, 2025, was a loss for S/ 40,073 thousand (loss for S/ 10,812 thousand for the six months ended June 30, 2024).

For the six months ended June 30, 2025, the effect reclassified from other comprehensive income to profit or loss as gain of exchange difference was S/ 13,927 thousand and from other comprehensive income to profit or loss as finance cost was S/ 9,843 thousand (note 16), and neither includes S/ 5,948 thousand of tax.

For the six months ended June 30, 2024, the effect reclassified from other comprehensive income to profit or loss as loss exchange difference was S/ 26,986 thousand and from other comprehensive income to profit or loss as finance cost was S/ 25,504 thousand (note 16), and neither includes S/ 319 thousand of tax.

Auna S.A. and Subsidiaries

Notes to the Condensed Consolidated Interim Financial Statements

The movement of property, furniture, and equipment and the respective accumulated depreciation for the six months ended June 30, 2025, and 2024 is as follows:

During the six months ended at June 30, 2025, the additions of constructions in progress totaled S/ 10,744 thousand (S/ 11,908 thousand during the six months ended June 30, 2024) corresponding to real estate projects related to the expansion of Cl nica Delgado, Cl nica Miraflores and Cl nica Vallesur in Peru. In addition, include costs related to the remodeling of the clinics Barranquilla, Monteria and Medellin and costs for projects related to the remodeling of the hospitals in Mexico.

The movement of intangible assets and the corresponding accumulated amortization for the six months ended June 30, 2025 and 2024, is as follows:

Auna S.A. and Subsidiaries

Notes to the Condensed Consolidated Interim Financial Statements

Also, during the six months ended June 30, 2025 includes S/ 798 thousand (S/ 2,614 thousand at June 30, 2024) related to telehealth platform, Cl nica 360, which provides clinical intervention for patients through remote access to physicians and other clinicians and telemedicine solutions.