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Financial statements

AUNA S.A. financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data AUNA S.A. files with the SEC in its annual reports.

In PEN millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2022FY2024FY2024
Revenue2,4523,8764,386
Cost of revenue1,5722,4412,661
Gross profit8801,4351,725
Selling and marketing170194197
General and administrative478705789
Operating income255560784
Interest expense313784634
Interest income6.919324.8
Pre-tax income-47.4-124184
Income tax29.490.259.8
Net income to minority interests8.7839.613.7
Net income-85.6-254110
EBITDA3937961,003
EPS, basic-1.95-5.781.64
EPS, diluted-1.95-5.781.63

Balance sheet

FY2022FY2024FY2024
Cash and equivalents209241236
Short-term investments93.1100
Inventory87.6131144
Total current assets1,1951,5491,704
Property, plant and equipment2,3202,5732,280
Lease right-of-use assets144139131
Goodwill1,8062,0691,754
Total assets6,5947,6907,081
Accounts payable216464290
Short-term debt2,041385654
Total current liabilities2,8451,6891,945
Lease liabilities135126115
Total liabilities5,0365,9135,458
Total debt3,3493,7623,620
Paid-in capital3861,209
Retained earnings-91-367-274
Shareholders' equity1,0651,4651,477
Minority interests493311146
Total equity1,5581,7771,623
Total liabilities and equity6,5947,6907,081

Cash flow statement

FY2022FY2024FY2024
Net income-76.8-214124
Depreciation and amortization138236219
Cash from operations163582668
Capital expenditures-102-116-90.9
Cash from investing-3,209-173-237
Debt issued2,2884,8711,239
Debt repaid-340-4,521-1,126
Dividends paid-0.13-6.84-1.15
Cash from financing3,131-370-418
Exchange rate effect-14.1-6.82-18.9
Free cash flow60.1466578
Income taxes paid67.8115194

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. No valuation: the share price is quoted in a different currency than the statements.

Profitability

MetricValueHow it is calculated
Gross margin39.3%Gross profit / revenue.
Operating margin17.9%Operating income / revenue.
EBITDA margin22.9%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin4.2%Pre-tax income / revenue.
Net margin2.5%Net income / revenue.
FCF margin13.2%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin15.2%Cash from operations / revenue.
Effective tax rate32.5%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)7.5%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)1.5%Net income / average total assets.
Return on invested capital (ROIC)10.7%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
Capex / revenue2.1%Capital expenditures / revenue.
D&A / revenue5.0%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y13.2%Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y20.2%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y39.9%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y26.0%EBITDA vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y14.8%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y23.9%Free cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y0.8%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y-7.9%Total assets vs the same period a year earlier. Only from a positive base.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.88xCurrent assets / current liabilities.
Quick ratio0.17x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.17x(Cash + short-term investments) / current liabilities.
Debt / equity2.45xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets51.1%Total debt / total assets.
Liabilities / assets77.1%Total liabilities / total assets.
Net debtPEN 3.28BTotal debt - cash - short-term investments. Negative means more cash than debt.
Net debt / EBITDA3.27xNet debt / EBITDA (twelve months), when EBITDA is positive.
Interest coverage1.24xOperating income / interest expense.
Working capital-PEN 241.4MCurrent assets - current liabilities.
Goodwill and intangibles / assets24.8%(Goodwill + intangible assets) / total assets.
Tangible book value-PEN 277.1MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.59xRevenue / average total assets.
Fixed asset turnover1.81xRevenue / average property, plant and equipment.
Inventory turnover19.4xCost of revenue / average inventory.
Days inventory19 days365 x average inventory / cost of revenue.
Days payables52 days365 x average accounts payable / cost of revenue.
FCF conversion523.8%Free cash flow / net income, when net income is positive.
Capex / operating cash flow13.6%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, dilutedPEN 1.63Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basicPEN 1.64Net income per basic share, as reported (split-adjusted).
Payout ratio1.0%Dividends paid / net income, when net income is positive.
Dividends / FCF0.2%Dividends paid / free cash flow, when free cash flow is positive.
What was AUNA S.A.'s revenue in fiscal 2024?

AUNA S.A. reported revenue of PEN 4.39B for fiscal 2024, 13.2% higher than the year before.

Was AUNA S.A. profitable in fiscal 2024?

Yes. Net income was PEN 110.3M, a net margin of 2.5%.

How much free cash flow did AUNA S.A. generate in fiscal 2024?

Cash from operations of PEN 668.5M minus capital expenditures of PEN 90.9M left free cash flow of PEN 577.6M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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