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

Cementos Pacasmayo Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	54.75	72.72	90.19	81.77	273.4	308.91
Cash & Short-Term Investments	54.75	72.72	90.19	81.77	273.4	308.91
Cash Growth	-1.03%	-19.37%	10.30%	-70.09%	-11.49%	352.51%
Accounts Receivable	124.3	112.6	76.8	72.94	86.85	70.25
Other Receivables	22.17	17.26	19.49	26.63	12.88	11.83
Receivables	147.43	130.78	98.37	101.25	101.4	84.07
Inventory	750.45	774	791.07	884.97	605.18	460.61
Prepaid Expenses	38.07	6.87	6.81	25.06	18.8	5.73
Other Current Assets	15.68	8.13	5.81	95.41	10.6	18.42
Total Current Assets	1,006	992.5	992.25	1,188	1,009	877.74
Property, Plant & Equipment	2,042	2,040	2,107	2,011	1,980	2,021
Long-Term Investments	0.68	0.24	0.25	0.27	0.48	0.69
Goodwill	4.46	4.46	4.46	4.46	4.46	4.46
Other Intangible Assets	61.56	63.6	62.92	56.86	50.49	49.64
Long-Term Deferred Tax Assets	27.17	21.82	11.43	9.01	9.45	15.62
Other Long-Term Assets	42.85	43.28	43.47	43.63	147.83	45.93
Total Assets	3,185	3,166	3,222	3,314	3,202	3,016
Accounts Payable	86.44	96.57	107.63	157.05	111.48	83.97
Accrued Expenses	118.18	132.94	136.27	104.93	95.44	77.07
Short-Term Debt	303.2	303.2	228	578.7	450.96	65.23
Current Portion of Long-Term Debt	155.15	155.15	155.15	40.21	-	-
Current Portion of Leases	4.76	2.96	4	2.01	1.86	1.53
Current Income Taxes Payable	8.21	17.94	14.22	16.34	17.52	1.05
Current Unearned Revenue	-	-	8.34	-	-	-
Other Current Liabilities	82.28	56.8	35.78	53.91	44.9	36.22
Total Current Liabilities	758.22	765.56	689.39	953.14	722.16	265.07
Long-Term Debt	996.08	1,035	1,190	974.26	1,094	1,203
Long-Term Leases	13.44	6.46	4.13	2.35	3.97	5.1
Long-Term Deferred Tax Liabilities	121.93	117.94	120.88	141.64	148.8	149.86
Other Long-Term Liabilities	29.42	28.15	27.45	47.64	36.64	25.34
Total Liabilities	1,919	1,953	2,032	2,119	2,006	1,649
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	506.65	453.98	430.63	437.25	440.23	625.27
Treasury Stock	-121.26	-121.26	-121.26	-121.26	-121.26	-121.26
Comprehensive Income & Other	-16.6	-16.55	-16.29	-17.79	-20.09	-33.38
Total Common Equity	1,266	1,213	1,190	1,195	1,196	1,368
Shareholders' Equity	1,266	1,213	1,190	1,195	1,196	1,368
Total Liabilities & Equity	3,185	3,166	3,222	3,314	3,202	3,016
Total Debt	1,473	1,503	1,581	1,598	1,551	1,275
Net Cash (Debt)	-1,418	-1,430	-1,491	-1,516	-1,278	-966.31
Net Cash Per Share	-3.31	-3.34	-3.48	-3.54	-2.98	-2.26
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	248.16	226.94	302.86	235.31	287.23	612.67
Book Value Per Share	2.96	2.83	2.78	2.79	2.79	3.19
Tangible Book Value	1,200	1,145	1,123	1,134	1,141	1,313
Tangible Book Value Per Share	2.80	2.67	2.62	2.65	2.66	3.07
Land	256.16	256.16	254.6	251.51	256.55	252.19
Buildings	1,007	1,005	791.19	680.98	679.51	676.96
Machinery	1,915	1,894	2,031	1,858	1,843	1,880
Construction In Progress	38.51	34.52	42.66	172.09	61.41	37

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