Cementos Pacasmayo Cash Flow Statement

Financials in millions PEN. Fiscal year is January - December.

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Net Income	267.98	296.19	245.71	262.42	224.11
Depreciation & Amortization	159.48	158.25	144.2	138.54	135.57
Stock-Based Compensation	4.93	7.17	7.63	8.27	9.76
Other Adjustments	79.72	107.93	154.23	109.43	83.84
Change in Receivables	-3.61	-34.19	-1.87	-3.7	-47.71
Changes in Inventories	68.63	5.9	90.58	-282.55	-151.53
Changes in Accounts Payable	31.59	-14.89	-48.68	60.57	48.83
Changes in Other Operating Activities	-248.09	-205.21	-179.47	-181.17	-132.31
Operating Cash Flow	360.63	321.14	412.32	111.82	170.56
Operating Cash Flow Growth	12.30%	-22.11%	268.74%	-34.44%	-48.53%
Capital Expenditures	-102.83	-64.32	-272.6	-162.79	-85.59
Sale of Property, Plant & Equipment	3.26	4.4	1.39	2.66	4.15
Purchases of Intangible Assets	-15.89	-16.56	-16.71	-15.71	-8.95
Purchases of Investments	-0.51	-33.14	-10	-0.36	-1.78
Proceeds from Sale of Investments	-	32.78	10	-	-
Other Investing Activities	0.54	0.23	-1.53	0.01	0.35
Investing Cash Flow	-115.44	-76.61	-289.44	-176.19	-91.82
Short-Term Debt Issued	-	-	85.33	-	-
Short-Term Debt Repaid	-	-	-85.33	-	-
Long-Term Debt Issued	392.2	303.2	639	525	220
Long-Term Debt Repaid	-474.56	-384.36	-661.52	-448.98	-
Net Long-Term Debt Issued (Repaid)	-82.36	-81.16	-22.52	76.02	220
Common Dividends Paid	-174.8	-174.75	-174.97	-179.59	-336.34
Other Financing Activities	-7.24	-5.43	82.05	-17.9	-13.75
Financing Cash Flow	-264.41	-261.34	-115.44	-121.48	-130.09
Net Cash Flow	-19.22	-16.81	7.44	-185.85	-51.36
Free Cash Flow	257.79	256.82	139.72	-50.97	84.97
Free Cash Flow Growth	0.38%	83.81%	-	-	-70.09%
FCF Margin	12.18%	12.98%	7.17%	-2.41%	4.38%
Free Cash Flow Per Share	3.01	3.00	1.63	-0.60	0.99
Levered Free Cash Flow	-19.38	-2.56	-119.6	-174.55	188.14
Unlevered Free Cash Flow	108.52	142.29	-33.94	-187.97	32.48

Updated Dec 31, 2025. Data Source: Fiscal.ai. Standard template. Financial Sources.