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

Cementos Pacasmayo Balance Sheet

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
Cash & Equivalents	87.31	90.19	81.77	273.4	308.91	68.27
Cash & Short-Term Investments	87.31	90.19	81.77	273.4	308.91	68.27
Cash Growth	15.40%	10.30%	-70.09%	-11.50%	352.51%	39.13%
Accounts Receivable	128.42	76.8	72.94	86.85	70.25	97.63
Other Receivables	-	19.49	26.63	12.88	11.83	19.94
Receivables	128.42	98.37	101.25	101.4	84.07	120.53
Inventory	770.78	791.07	884.97	605.18	460.61	519
Prepaid Expenses	35.55	6.81	25.06	18.8	5.73	10.34
Other Current Assets	8.44	5.81	95.41	10.6	18.42	30.19
Total Current Assets	1,031	992.25	1,188	1,009	877.74	748.33
Property, Plant & Equipment	2,064	2,107	2,011	1,980	2,021	2,101
Long-Term Investments	0.52	0.25	0.27	0.48	0.69	18.22
Goodwill	4.46	4.46	4.46	4.46	4.46	4.46
Other Intangible Assets	62.08	62.92	56.86	50.49	49.64	47.37
Long-Term Deferred Tax Assets	12.86	11.43	9.01	9.45	15.62	7.42
Other Long-Term Assets	43.17	43.47	43.63	147.83	45.93	4.1
Total Assets	3,218	3,222	3,314	3,202	3,016	2,932
Accounts Payable	222.45	107.63	157.05	111.48	83.97	84.89
Accrued Expenses	12.46	136.27	104.93	95.44	77.07	85.08
Short-Term Debt	265.2	228	578.7	450.96	65.23	98.77
Current Portion of Long-Term Debt	155.15	155.15	40.21	-	-	-
Current Portion of Leases	3.14	4	2.01	1.86	1.53	-
Current Income Taxes Payable	2.09	14.22	16.34	17.52	1.05	-
Other Current Liabilities	10.33	44.12	53.91	44.9	36.22	83.93
Total Current Liabilities	670.81	689.39	953.14	722.16	265.07	352.68
Long-Term Debt	1,112	1,190	974.26	1,094	1,203	1,003
Long-Term Leases	3.33	4.13	2.35	3.97	5.1	0.06
Long-Term Deferred Tax Liabilities	124.65	120.88	141.64	148.8	149.86	145.1
Other Long-Term Liabilities	30.66	27.45	47.64	36.64	25.34	8.95
Total Liabilities	1,942	2,032	2,119	2,006	1,649	1,510
Common Stock	464.15	464.15	464.15	464.15	464.15	464.15
Additional Paid-In Capital	432.78	432.78	432.78	432.78	432.78	432.78
Retained Earnings	516.89	430.63	437.25	440.23	625.27	665.84
Treasury Stock	-121.26	-121.26	-121.26	-121.26	-121.26	-121.26
Comprensive Income & Other	-16.36	-16.29	-17.79	-20.09	-33.38	-19.85
Total Common Equity	1,276	1,190	1,195	1,196	1,368	1,422
Shareholders' Equity	1,276	1,190	1,195	1,196	1,368	1,422
Total Liabilities & Equity	3,218	3,222	3,314	3,202	3,016	2,932
Total Debt	1,539	1,581	1,598	1,551	1,275	1,102
Net Cash (Debt)	-1,452	-1,491	-1,516	-1,278	-966.31	-1,034
Net Cash Per Share	-3.39	-3.48	-3.54	-2.98	-2.26	-2.41
Filing Date Shares Outstanding	428.11	428.11	428.11	428.11	428.11	428.11
Total Common Shares Outstanding	428.11	428.11	428.11	428.11	428.11	428.11
Working Capital	359.69	302.86	235.31	287.23	612.67	395.65
Book Value Per Share	2.98	2.78	2.79	2.79	3.19	3.32
Tangible Book Value	1,210	1,123	1,134	1,141	1,313	1,370
Tangible Book Value Per Share	2.83	2.62	2.65	2.66	3.07	3.20
Land	-	254.6	251.51	256.55	252.19	251.66
Buildings	-	791.19	680.98	679.51	676.96	670.76
Machinery	-	2,031	1,858	1,843	1,880	1,861
Construction In Progress	-	42.66	172.09	61.41	37	46.71

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