Auna transfers Mexican hospitals to new subsidiary

GSAMH’s September 30, 2026 pro forma balance sheet lists 8,872,695,734 Mexican pesos in liabilities and 5,245,529,191 Mexican pesos in equity.

Rhea-AI Filing Summary

Auna S.A.’s subsidiary Grupo Salud Auna México, S.A. de C.V. (GSAM) transferred its hospital business to newly incorporated subsidiary Grupo Salud Auna México Hospitales, S.A. de C.V. (GSAMH) on October 27, 2026. GSAM continues to hold the insurance business, and both businesses remain under Auna’s ultimate ownership. Separate unaudited spin-off pro forma balance sheets as of September 30, 2026 show total assets of 14,118,224,925 Mexican pesos for GSAMH and 404,215,138 Mexican pesos for GSAM.

Filing Explained

The separate unaudited pro forma balances show total liabilities of 8,872,695,734 Mexican pesos for GSAMH and 16,739,742 Mexican pesos for GSAM as of September 30, 2026, detailing how obligations are allocated between the hospital and insurance subsidiaries.

Key Figures

Total assets — GSAMH: 14,118,224,925 Mexican pesos Total liabilities — GSAMH: 8,872,695,734 Mexican pesos Total equity — GSAMH: 5,245,529,191 Mexican pesos +2 more

5 metrics

Total assets — GSAMH 14,118,224,925 Mexican pesos Unaudited spin-off pro forma balance sheet as of September 30, 2026

Total liabilities — GSAMH 8,872,695,734 Mexican pesos Unaudited spin-off pro forma balance sheet as of September 30, 2026

Total equity — GSAMH 5,245,529,191 Mexican pesos Unaudited spin-off pro forma balance sheet as of September 30, 2026

Total assets — GSAM 404,215,138 Mexican pesos Unaudited spin-off pro forma balance sheet as of September 30, 2026

Total liabilities — GSAM 16,739,742 Mexican pesos Unaudited spin-off pro forma balance sheet as of September 30, 2026

Key Terms

Spin-off Pro Forma, Derivative financial instruments, Right-of-Use Asset, Accounts receivable from related parties

4 terms

Spin-off Pro Forma financial

"Statement of Financial Position (Spin-off Pro Forma)"

Derivative financial instruments financial

"Derivative financial instruments"

Derivative financial instruments are contracts whose value is tied to the price of something else — for example a stock, bond, commodity or market index — much like an insurance policy or a bet tied to the outcome of an event. They matter to investors because they can be used to reduce risk, amplify returns or speculate on price moves, but they can also magnify losses and affect a company’s financial exposure and market volatility.

Right-of-Use Asset financial

"Right-of-Use Asset"

A right-of-use asset is the value a company records on its balance sheet for the practical use of something it leases — like the benefit of living in a rented office or using leased equipment for a set period. Investors care because it turns many leases into on-balance-sheet assets and matching liabilities, which can change reported leverage, asset base and performance metrics much like taking on a loan would.

Accounts receivable from related parties financial

"Accounts receivable from related parties"

FAQ

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What were GSAMH’s liabilities and equity in Auna’s reorganization?

GSAMH’s unaudited pro forma balance sheet as of September 30, 2026 lists total liabilities of 8,872,695,734 Mexican pesos and total equity of 5,245,529,191 Mexican pesos.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Available on EDGAR 10/28/2026 - 06:04 AM EDT Accepted by SEC EDGAR 10/27/2026 - 09:58 PM EDT Learn about SEC filing dates

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16

OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of October 2026

Commission File Number: 001-41982

Auna S.A.

(Exact name of registrant as specified in its charter)

‎ 6, rue Jean Monnet

L-2180 Luxembourg

Grand Duchy of Luxembourg

‎+51 1-205-3500

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F X Form 40-F

Announcement of Internal Corporate Reorganization

On October 27 2026, Grupo Salud Auna México, S.A. de C.V. (“GSAM”), a subsidiary of Auna S.A. (“Auna”) and the then holding company of its hospital and insurance businesses in Mexico, undertook an internal corporate reorganization pursuant to which it transferred its hospital business to Grupo Salud Auna México Hospitales, S.A. de C.V. (“GSAMH”), a newly incorporated subsidiary of Auna (the “Transaction”). Following the Transaction, the insurance business continues to be held by GSAM and both businesses remain under Auna’s ultimate ownership. Pursuant to the Transaction, the companies prepared separate unaudited balance sheets as of September 30, 2026 of GSAM and GSAMH, which are furnished hereto as Exhibit 99.1.

TABLE OF CONTENTS

EXHIBITS
99.1	Separate unaudited balance sheets as of September 30, 2026 of Grupo Salud Auna México, S.A. de C.V. and Grupo Salud Auna México Hospitales, S.A. de C.V.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Auna S.A.
	By:	/s/ Gisele Remy
		Name:	Gisele Remy
		Title:	Chief Financial Officer

Date: October 27, 2026

Exhibit 99.1

Grupo Salud Auna México, S.A. de C.V.  

Statement of Financial Position (Spin-off Pro Forma)  

As of September 30, 2026

		Current				Transferring Company (GSAM)				Transferee Company (GSAMH)						Current				Transferring Company (GSAM)				Transferee Company (GSAMH)
In Mexican pesos		2026				2026				2026				In Mexican pesos		2026				2026				2026
Assets														Liabilities
Current Assets														Current liabilities
Cash and cash equivalents			6,348,315				6,348,315				—			Loans and borrowings			784,992,585				—				784,992,585
Accounts receivable from related parties			237,142,546				53,862,257				183,280,289			Accounts payable to related parties			1,952,256,739				—				1,952,256,739
Other assets			52,708,374				3,209,474				49,498,900			Derivative financial instruments			145,318,496				—				145,318,496
Total current assets			296,199,235				63,420,046				232,779,189			Trade accounts payable			11,349,742				11,349,742				—
														Other accounts payable			3,721,716				3,689,876				31,840
Non-current assets														Lease liability			275,543				275,543				—
Accounts receivable from related parties			2,855,962,289				—				2,855,962,289			Total current liabilities			2,897,914,821				15,315,161				2,882,599,660
Investments in subsidiaries			10,417,338,696				320,856,480				10,096,482,216
Right-of-Use Asset			1,555,445				1,555,445				—			Non-current liabilities
Deferred tax assets			951,384,398				18,383,167				933,001,231			Loans and borrowings			5,877,860,273				—				5,877,860,273
Total non-current assets			14,226,240,828				340,795,092				13,885,445,736			Derivative financial instruments			112,235,801				—				112,235,801
														Lease liability			1,424,581				1,424,581				—
														Total non-current liabilities			5,991,520,655				1,424,581				5,990,096,074
														Total liabilities			8,889,435,476				16,739,742				8,872,695,734
														Equity
														Share capital			5,816,578,242				637,624,828				5,178,953,414
														Reserves			162,365,412				95,789,635				66,575,777
														Retained losses			(345,939,067	)			(345,939,067	)			—
														Total equity			5,633,004,587				387,475,396				5,245,529,191
Total assets			14,522,440,063				404,215,138				14,118,224,925			Total liabilities and equity			14,522,440,063				404,215,138				14,118,224,925

Filing Exhibits & Attachments

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• EX-99.1 EXHIBIT 99.1 85.0 KB