Cementos Pacasmayo S.A.A. (BVL:CPACASC1)
Peru · Delayed Price · Currency is PEN 8.75
+0.01 (0.11%)
At close: Nov 9, 2026
Cementos Pacasmayo Balance Sheet
Financials in millions PEN. Fiscal year is January - December.
Millions PEN. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 | 387.71 | 53.57 | 72.72 | 90.19 | 81.77 | 273.4 |
Cash & Short-Term Investments | 387.71 | 53.57 | 72.72 | 90.19 | 81.77 | 273.4 |
Cash Growth | 112.55% | -26.34% | -19.37% | 10.30% | -70.09% | -11.49% |
Accounts Receivable | 102.09 | 122.29 | 112.6 | 76.8 | 72.94 | 86.85 |
Other Receivables | 20.19 | 17.45 | 17.26 | 19.49 | 26.63 | 12.88 |
Receivables | 124.48 | 142.65 | 130.78 | 98.37 | 101.25 | 101.4 |
Inventory | 639.19 | 707.14 | 774 | 791.07 | 884.97 | 605.18 |
Prepaid Expenses | 22.15 | 17.5 | 6.87 | 6.81 | 25.06 | 18.8 |
Other Current Assets | 93.58 | 28.88 | 8.13 | 5.81 | 95.41 | 10.6 |
Total Current Assets | 1,267 | 949.75 | 992.5 | 992.25 | 1,188 | 1,009 |
Property, Plant & Equipment | 1,951 | 2,023 | 2,040 | 2,107 | 2,011 | 1,980 |
Long-Term Investments | 1 | 0.16 | 0.24 | 0.25 | 0.27 | 0.48 |
Goodwill | 4.46 | 4.46 | 4.46 | 4.46 | 4.46 | 4.46 |
Other Intangible Assets | 58.87 | 62.8 | 63.6 | 62.92 | 56.86 | 50.49 |
Long-Term Deferred Tax Assets | 36.48 | 34.99 | 21.82 | 11.43 | 9.01 | 9.45 |
Other Long-Term Assets | 28.2 | 28.5 | 43.28 | 43.47 | 43.63 | 147.83 |
Total Assets | 3,358 | 3,103 | 3,166 | 3,222 | 3,314 | 3,202 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Accounts Payable | 108.82 | 94.66 | 96.57 | 107.63 | 157.05 | 111.48 |
Accrued Expenses | 149.98 | 162.58 | 132.94 | 136.27 | 104.93 | 95.44 |
Short-Term Debt | 415.2 | 377.2 | 303.2 | 228 | 578.7 | 450.96 |
Current Portion of Long-Term Debt | 155.15 | 155.15 | 155.15 | 155.15 | 40.21 | - |
Current Portion of Leases | 3.92 | 4.88 | 2.96 | 4 | 2.01 | 1.86 |
Current Income Taxes Payable | 3.55 | 3.78 | 17.94 | 14.22 | 16.34 | 17.52 |
Current Unearned Revenue | - | - | - | 8.34 | - | - |
Other Current Liabilities | 140.94 | 74.36 | 56.8 | 35.78 | 53.91 | 44.9 |
Total Current Liabilities | 977.57 | 872.61 | 765.56 | 689.39 | 953.14 | 722.16 |
Long-Term Debt | 763.53 | 879.81 | 1,035 | 1,190 | 974.26 | 1,094 |
Long-Term Leases | 8.75 | 11.35 | 6.46 | 4.13 | 2.35 | 3.97 |
Long-Term Deferred Tax Liabilities | 114.42 | 119.23 | 117.94 | 120.88 | 141.64 | 148.8 |
Other Long-Term Liabilities | 21 | 29.01 | 28.15 | 27.45 | 47.64 | 36.64 |
Total Liabilities | 1,885 | 1,912 | 1,953 | 2,032 | 2,119 | 2,006 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
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 | 713.25 | 432.66 | 453.98 | 430.63 | 437.25 | 440.23 |
Treasury Stock | -121.26 | -121.26 | -121.26 | -121.26 | -121.26 | -121.26 |
Comprehensive Income & Other | -16.38 | -16.97 | -16.55 | -16.29 | -17.79 | -20.09 |
Total Common Equity | 1,473 | 1,191 | 1,213 | 1,190 | 1,195 | 1,196 |
Shareholders' Equity | 1,473 | 1,191 | 1,213 | 1,190 | 1,195 | 1,196 |
Total Liabilities & Equity | 3,358 | 3,103 | 3,166 | 3,222 | 3,314 | 3,202 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Total Debt | 1,347 | 1,428 | 1,503 | 1,581 | 1,598 | 1,551 |
Net Cash (Debt) | -958.84 | -1,375 | -1,430 | -1,491 | -1,516 | -1,278 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -2.24 | -3.21 | -3.34 | -3.48 | -3.54 | -2.98 |
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 | 289.54 | 77.14 | 226.94 | 302.86 | 235.31 | 287.23 |
Book Value Per Share | 3.44 | 2.78 | 2.83 | 2.78 | 2.79 | 2.79 |
Tangible Book Value | 1,409 | 1,124 | 1,145 | 1,123 | 1,134 | 1,141 |
Tangible Book Value Per Share | 3.29 | 2.63 | 2.67 | 2.62 | 2.65 | 2.66 |
Land | 259.51 | 259.82 | 256.16 | 254.6 | 251.51 | 256.55 |
Buildings | 1,046 | 1,022 | 1,005 | 791.19 | 680.98 | 679.51 |
Machinery | 1,980 | 1,967 | 1,894 | 2,031 | 1,858 | 1,843 |
Construction In Progress | 26.58 | 46.22 | 34.52 | 42.66 | 172.09 | 61.41 |