Auna S.A.
AUNA Healthcare Medical Care Facilities
Auna S.A.’s revenue for fiscal 2025 (year ended December 2025) was $1.2 billion, up 5.27% from fiscal 2024. In the quarter to June 2026, revenue grew 20.5%, EPS fell 61.3%, free cash flow grew 121.1% and total debt rose 7.31%, each against the same quarter a year earlier. Insiders bought in the last twelve months.
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Auna S.A. (AUNA) Beneish M-score
Auna S.A.'s Beneish M-score for fiscal 2025 is −2.69; values above −1.78 are the model's flag for possible earnings manipulation — a statistical screen, not a finding.
Beneish M-score, annual
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Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2025 | −2.69 | 0.12 |
| FY2024 | −2.81 | — |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 1.08 | — | 1.00 | |
| Gross margin index | 1.04 | — | 0.55 | |
| Asset quality index | 0.99 | — | 0.40 | |
| Sales growth index | 1.05 | — | 0.94 | |
| Depreciation index | 0.99 | — | 0.11 | |
| SG&A index | 1.05 | — | −0.18 | |
| Total accruals to total assets | (0.08) | — | −0.35 | |
| Leverage index | 0.96 | — | −0.31 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −2.69 | ||
How the Beneish M-score works
M = −4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI (Beneish, 1999): eight changes in the accounts from one fiscal year to the next, which the model weighs for the pattern seen in companies that later restated their earnings. Higher is worse.
| below −2.22 | Low — no pattern the model associates with manipulation |
|---|---|
| −2.22 to −1.78 | Elevated |
| above −1.78 | Flagged by the model |
−1.78 is the cut-off usually quoted from the paper, −2.22 a common conservative one. A statistical screen, not a finding of wrongdoing.
When asset quality, depreciation or SG&A cannot be worked out, that index is set to 1, as Beneish did, and the breakdown says so; with all three missing there is no score. Depreciation includes amortisation, and asset quality leaves out securities. Not worked out for banks, insurers and REITs.
Beneish M-score against peers
| Company | Beneish M-score |
|---|---|
| STLN Starling Oncology, Inc. compare | −3.4× |
| INNV InnovAge Holding Corp. compare | −3.1× |
| HCSG Healthcare Services Group, Inc. compare | −3.1× |
| AUNA Auna S.A. | −2.7× |
| USPH U.S. Physical Therapy, Inc. compare | −2.6× |
| NUTX Nutex Health Inc. compare | −2.5× |
| CYH Community Health Systems, Inc. compare | −2.5× |
| MCTA Charming Medical Limited compare | −2.5× |
| SRTA Strata Critical Medical, Inc. compare | −0.8× |
What Beneish M-score is
The Beneish M-Score combines eight year-on-year changes in the accounts into a statistical screen for patterns seen in companies that overstated earnings.
−4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI