Property, furniture and equipment, net (Tables)

12 Months Ended

Dec. 31, 2025

Disclosure of detailed information about property, plant and equipment [abstract]

Summary of Movement of Property, Furniture and Equipment

Property, furniture and equipment, net

(a)

The movement of property, furniture and equipment and depreciation for the years ended December 31, 2025, 2024 and 2023, is as follows:


																Right-of-use assets
Description	Land			Buildings, facilities and leasehold improvements			Furniture and equipment			Vehicles			Assets and work-in- progress				Buildings and facilities			Furniture and equipment			Total 2025			Total 2024			Total 2023
	S/(000)			S/(000)			S/(000)			S/(000)			S/(000)				S/(000)			S/(000)			S/(000)			S/(000)			S/(000)
Cost
Balance as of January 1		111,594			617,276			919,197			1,548			36,340				371,986			15,797			2,073,738			1,992,426			1,864,977
Additions (d)		116,909			14,576			125,796			—			44,154				48,851			906			351,192			210,579			183,546
Transfers		—			19,871			8,404			—			(28,275	)			—			—			—			—			—
Transfer (to) from investment property, Note 3.4(n)		1,291			3,433			—			—			—				—			—			4,724			—			12,193
Disposals, write-offs, sales and others (e)		(880	)		(6,176	)		(33,621	)		(248	)		(563	)			(22,492	)		(341	)		(64,321	)		(129,267	)		(68,290	)
Balance as of December 31		228,914			648,980			1,019,776			1,300			51,656				398,345			16,362			2,365,333			2,073,738			1,992,426
Depreciation
Balance as of January 1		—			(329,538	)		(680,946	)		(978	)		—				(232,123	)		(15,721	)		(1,259,306	)		(1,187,594	)		(1,073,545	)
Depreciation of the year		—			(20,828	)		(121,589	)		(189	)		—				(46,865	)		(348	)		(189,819	)		(158,756	)		(156,023	)
Transfer to (from) investment property, Note 3.4(n)		—			276			—			—			—				—			—			276			—			—
Disposals, write-offs, sales and others (e)		—			2,627			29,870			216			—				17,756			340			50,809			87,044			41,974
Balance as of December 31		—			(347,463	)		(772,665	)		(951	)		—				(261,232	)		(15,729	)		(1,398,040	)		(1,259,306	)		(1,187,594	)

Net book value		228,914			301,517			247,111			349			51,656				137,113			633			967,293			814,432			804,832

(b)

Financial entities in Peru are prohibited from pledging their fixed assets.

(c)

Management periodically reviews the residual values, useful life and the depreciation method to ensure they are consistent with the economic benefits and life expectation of property, furniture and equipment. In Management’s opinion, there is no evidence of impairment in property, furniture and equipment as of December 31, 2025, 2024 and 2023.

(d)

It corresponds to the acquisition of 100 percent of shares and rights about a property located in the city of Lima. The purchase was made in November 2025 from an unrelated third party for approximately US$34,683,000, equivalent to S/116,909,000.

(e)

During 2025, transactions include the sale of diverse properties to third parties, for S/1,162,000 and US$680,000 (equivalent to approximately S/2,298,000), with a total net disposal cost of S/1,382,000. The profit generated from these sales amounted to S/2,078,000, and was recorded as “Profit from sale of Property, furniture and equipment” in the caption “Other income” in the consolidated statement of income; see Note 21.

During 2024, transactions include the sale of diverse properties to third parties, for US$12,090,000 (equivalent to approximately S/45,462,000), with a net disposal cost of S/32,583,000. The profit generated from these sales amounted to S/12,879,000, and was recorded as “Profit from sale of Property, furniture and equipment” in the caption “Other income” in the consolidated statement of income; see Note 21.

During 2023, transactions include the sale of a property to a third party, for US$8,552,000 (equivalent to approximately S/32,667,000), with a net disposal cost of S/17,367,000. The profit generated from the sale amounted to S/15,300,000, and was recorded as “Profit from sale of Property, furniture and equipment” in the caption “Other income and” in the consolidated statement of income; see Note 21.

(f) The following table shows the book values of lease liabilities (included in the caption “Other accounts payable, provisions and other liabilities”); see Note 10(a) and the movement of the year:


	2025			2024
	S/(000)			S/(000)
As of January 1		143,803			90,513
Additions		50,438			105,860
Interest expenses, Note 19(a)		9,545			7,627
Disposals		(4,831	)		(4,908	)
Exchange differences		(605	)		102
Payments		(54,105	)		(55,391	)
As of December 31		144,245			143,803

As of December 31, 2025 and 2024, the amortization schedule of these obligations is as follows:


	2025		2024
	S/(000)		S/(000)
2025		—		35,544
2026		38,259		33,011
2027		30,265		23,621
2028		24,406		19,472
2029 onwards		51,315		32,155
Total		144,245		143,803

The following table shows the amounts recognized in the consolidated statement of income:


	2025		2024		2023
	S/(000)		S/(000)		S/(000)
Depreciation expenses of right-of-use assets		47,213		47,819		49,305
Interest expenses of lease liabilities, Note 19(a)		9,545		7,627		5,562
Short-term lease expenses and low-value assets, see Note 24(c)		5,229		5,317		9,643
Total amount recognized in the consolidated statement of income		61,987		60,763		64,510

During year 2025, the Group paid leases for approximately S/83,054,000 (S/82,644,000 during year 2024).

Summary of Carrying Amounts of Lease Liabilities

The following table shows the book values of lease liabilities (included in the caption “Other accounts payable, provisions and other liabilities”); see Note 10(a) and the movement of the year:


	2025			2024
	S/(000)			S/(000)
As of January 1		143,803			90,513
Additions		50,438			105,860
Interest expenses, Note 19(a)		9,545			7,627
Disposals		(4,831	)		(4,908	)
Exchange differences		(605	)		102
Payments		(54,105	)		(55,391	)
As of December 31		144,245			143,803

Summary of Amortization Schedule of Lease Liabilities

As of December 31, 2025 and 2024, the amortization schedule of these obligations is as follows:


	2025		2024
	S/(000)		S/(000)
2025		—		35,544
2026		38,259		33,011
2027		30,265		23,621
2028		24,406		19,472
2029 onwards		51,315		32,155
Total		144,245		143,803

Summary of Lease Related Transactions Recognized in Income Statement

The following table shows the amounts recognized in the consolidated statement of income:


	2025		2024		2023
	S/(000)		S/(000)		S/(000)
Depreciation expenses of right-of-use assets		47,213		47,819		49,305
Interest expenses of lease liabilities, Note 19(a)		9,545		7,627		5,562
Short-term lease expenses and low-value assets, see Note 24(c)		5,229		5,317		9,643
Total amount recognized in the consolidated statement of income		61,987		60,763		64,510