Cementos Pacasmayo Balance Sheet

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
Cash & Equivalents	53.57	72.72	90.19	81.77	273.4
Cash & Short-Term Investments	53.57	72.72	90.19	81.77	273.4
Cash Growth	-26.34%	-19.37%	10.30%	-70.09%	-11.49%
Accounts Receivable	122.29	112.6	76.8	72.94	86.85
Other Receivables	17.45	17.26	19.49	26.63	12.88
Receivables	142.65	130.78	98.37	101.25	101.4
Inventory	707.14	774	791.07	884.97	605.18
Prepaid Expenses	17.5	6.87	6.81	25.06	18.8
Other Current Assets	28.88	8.13	5.81	95.41	10.6
Total Current Assets	949.75	992.5	992.25	1,188	1,009
Property, Plant & Equipment	2,023	2,040	2,107	2,011	1,980
Long-Term Investments	0.16	0.24	0.25	0.27	0.48
Goodwill	4.46	4.46	4.46	4.46	4.46
Other Intangible Assets	62.8	63.6	62.92	56.86	50.49
Long-Term Deferred Tax Assets	34.99	21.82	11.43	9.01	9.45
Other Long-Term Assets	28.5	43.28	43.47	43.63	147.83
Total Assets	3,103	3,166	3,222	3,314	3,202
Accounts Payable	94.66	96.57	107.63	157.05	111.48
Accrued Expenses	162.58	132.94	136.27	104.93	95.44
Short-Term Debt	377.2	303.2	228	578.7	450.96
Current Portion of Long-Term Debt	155.15	155.15	155.15	40.21	-
Current Portion of Leases	4.88	2.96	4	2.01	1.86
Current Income Taxes Payable	3.78	17.94	14.22	16.34	17.52
Current Unearned Revenue	-	-	8.34	-	-
Other Current Liabilities	74.36	56.8	35.78	53.91	44.9
Total Current Liabilities	872.61	765.56	689.39	953.14	722.16
Long-Term Debt	879.81	1,035	1,190	974.26	1,094
Long-Term Leases	11.35	6.46	4.13	2.35	3.97
Long-Term Deferred Tax Liabilities	119.23	117.94	120.88	141.64	148.8
Other Long-Term Liabilities	29.01	28.15	27.45	47.64	36.64
Total Liabilities	1,912	1,953	2,032	2,119	2,006
Common Stock	464.15	464.15	464.15	464.15	464.15
Additional Paid-In Capital	432.78	432.78	432.78	432.78	432.78
Retained Earnings	432.66	453.98	430.63	437.25	440.23
Treasury Stock	-121.26	-121.26	-121.26	-121.26	-121.26
Comprehensive Income & Other	-16.97	-16.55	-16.29	-17.79	-20.09
Total Common Equity	1,191	1,213	1,190	1,195	1,196
Shareholders' Equity	1,191	1,213	1,190	1,195	1,196
Total Liabilities & Equity	3,103	3,166	3,222	3,314	3,202
Total Debt	1,428	1,503	1,581	1,598	1,551
Net Cash (Debt)	-1,375	-1,430	-1,491	-1,516	-1,278
Net Cash Per Share	-3.21	-3.34	-3.48	-3.54	-2.98
Filing Date Shares Outstanding	428.11	428.11	428.11	428.11	428.11
Total Common Shares Outstanding	428.11	428.11	428.11	428.11	428.11
Working Capital	77.14	226.94	302.86	235.31	287.23
Book Value Per Share	2.78	2.83	2.78	2.79	2.79
Tangible Book Value	1,124	1,145	1,123	1,134	1,141
Tangible Book Value Per Share	2.63	2.67	2.62	2.65	2.66
Land	259.82	256.16	254.6	251.51	256.55
Buildings	1,022	1,005	791.19	680.98	679.51
Machinery	1,967	1,894	2,031	1,858	1,843
Construction In Progress	46.22	34.52	42.66	172.09	61.41

Source: S&P Global Market Intelligence. Standard template. Financial Sources.