Cementos Pacasmayo S.A.A. (BVL: CPACASC1)

Cementos Pacasmayo Income Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Revenue	1,962	1,950	2,116	1,938	1,296	1,393
Revenue Growth (YoY)	-2.38%	-7.83%	9.18%	49.48%	-6.92%	10.28%
Cost of Revenue	1,250	1,261	1,464	1,378	921.05	905.81
Gross Profit	711.7	689.45	652.03	559.43	375.29	486.9
Selling, General & Admin	303.71	297.29	288.35	242.03	198.26	219.02
Other Operating Expenses	14.2	8.36	9.57	-0.85	0.87	-4.85
Operating Expenses	329.3	317.04	297.91	241.18	199.13	214.17
Operating Income	382.4	372.42	354.12	318.25	176.16	272.73
Interest Expense	-103.22	-102.22	-93.81	-88.23	-86.51	-76.58
Interest & Investment Income	7.61	7.25	3.31	2.89	2.45	1.73
Currency Exchange Gain (Loss)	-1.79	4.93	-1.04	-7.09	-10.37	0.73
Other Non Operating Income (Expenses)	-0.11	-0.11	-0.15	-1.72	4.22	-2.05
EBT Excluding Unusual Items	284.88	282.26	262.42	224.11	85.95	196.56
Gain (Loss) on Sale of Assets	-	-	-	-	2.59	-1.85
Asset Writedown	-36.55	-36.55	-	-	-	-
Other Unusual Items	-	-	-	-	-2.64	-0.36
Pretax Income	248.33	245.71	262.42	224.11	85.9	194.35
Income Tax Expense	80.1	76.81	85.59	70.94	28	62.31
Earnings From Continuing Operations	168.23	168.9	176.83	153.17	57.89	132.05
Net Income to Company	168.23	168.9	176.83	153.17	57.89	132.05
Net Income	168.23	168.9	176.83	153.17	57.89	132.05
Net Income to Common	168.23	168.9	176.83	153.17	57.89	132.05
Net Income Growth	-1.07%	-4.48%	15.45%	164.57%	-56.16%	72.16%
Shares Outstanding (Basic)	428	428	428	428	428	428
Shares Outstanding (Diluted)	428	428	428	428	428	428
EPS (Basic)	0.39	0.39	0.41	0.36	0.14	0.31
EPS (Diluted)	0.39	0.39	0.41	0.36	0.14	0.31
EPS Growth	-1.07%	-4.48%	15.45%	164.57%	-56.16%	72.16%
Free Cash Flow	287.49	139.72	-50.97	84.97	284.04	127.46
Free Cash Flow Per Share	0.67	0.33	-0.12	0.20	0.66	0.30
Dividend Per Share	0.410	0.410	0.420	0.790	0.230	0.360
Dividend Growth	-2.38%	-2.38%	-46.84%	243.48%	-36.11%	-5.26%
Gross Margin	36.28%	35.36%	30.82%	28.87%	28.95%	34.96%
Operating Margin	19.49%	19.10%	16.74%	16.42%	13.59%	19.58%
Profit Margin	8.58%	8.66%	8.36%	7.90%	4.47%	9.48%
Free Cash Flow Margin	14.66%	7.17%	-2.41%	4.38%	21.91%	9.15%
EBITDA	528.54	509.67	486.82	453.82	315.33	402.55
EBITDA Margin	26.94%	26.14%	23.01%	23.42%	24.32%	28.90%
D&A For EBITDA	146.14	137.26	132.71	135.57	139.17	129.82
EBIT	382.4	372.42	354.12	318.25	176.16	272.73
EBIT Margin	19.49%	19.10%	16.74%	16.42%	13.59%	19.58%
Effective Tax Rate	32.26%	31.26%	32.62%	31.65%	32.60%	32.06%
Advertising Expenses	-	7.55	6.42	5.64	3.29	6.98

Source: S&P Capital IQ. Standard template. Financial Sources.