Cementos Pacasmayo Balance Sheet

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	78.57	53.57	72.72	90.19	81.77	273.4
Cash & Short-Term Investments	78.57	53.57	72.72	90.19	81.77	273.4
Cash Growth	43.50%	-26.34%	-19.37%	10.30%	-70.09%	-11.49%
Accounts Receivable	143.16	122.29	112.6	76.8	72.94	86.85
Other Receivables	-	17.45	17.26	19.49	26.63	12.88
Receivables	143.16	142.65	130.78	98.37	101.25	101.4
Inventory	695.44	707.14	774	791.07	884.97	605.18
Prepaid Expenses	-	17.5	6.87	6.81	25.06	18.8
Other Current Assets	85.77	28.88	8.13	5.81	95.41	10.6
Total Current Assets	1,003	949.75	992.5	992.25	1,188	1,009
Property, Plant & Equipment	1,997	2,023	2,040	2,107	2,011	1,980
Long-Term Investments	0.07	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	61.41	62.8	63.6	62.92	56.86	50.49
Long-Term Deferred Tax Assets	35.03	34.99	21.82	11.43	9.01	9.45
Other Long-Term Assets	29.68	28.5	43.28	43.47	43.63	147.83
Total Assets	3,130	3,103	3,166	3,222	3,314	3,202
Accounts Payable	250.21	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	585.35	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	4.86	4.88	2.96	4	2.01	1.86
Current Income Taxes Payable	2.12	3.78	17.94	14.22	16.34	17.52
Current Unearned Revenue	-	-	-	8.34	-	-
Other Current Liabilities	12.59	74.36	56.8	35.78	53.91	44.9
Total Current Liabilities	855.12	872.61	765.56	689.39	953.14	722.16
Long-Term Debt	841.05	879.81	1,035	1,190	974.26	1,094
Long-Term Leases	10.61	11.35	6.46	4.13	2.35	3.97
Long-Term Deferred Tax Liabilities	118.57	119.23	117.94	120.88	141.64	148.8
Other Long-Term Liabilities	31.56	29.01	28.15	27.45	47.64	36.64
Total Liabilities	1,857	1,912	1,953	2,032	2,119	2,006
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	514.61	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	-17.03	-16.97	-16.55	-16.29	-17.79	-20.09
Total Common Equity	1,273	1,191	1,213	1,190	1,195	1,196
Shareholders' Equity	1,273	1,191	1,213	1,190	1,195	1,196
Total Liabilities & Equity	3,130	3,103	3,166	3,222	3,314	3,202
Total Debt	1,442	1,428	1,503	1,581	1,598	1,551
Net Cash (Debt)	-1,363	-1,375	-1,430	-1,491	-1,516	-1,278
Net Cash Per Share	-3.20	-3.21	-3.34	-3.48	-3.54	-2.98
Filing Date Shares Outstanding	431.29	428.11	428.11	428.11	428.11	428.11
Total Common Shares Outstanding	431.29	428.11	428.11	428.11	428.11	428.11
Working Capital	147.82	77.14	226.94	302.86	235.31	287.23
Book Value Per Share	2.95	2.78	2.83	2.78	2.79	2.79
Tangible Book Value	1,207	1,124	1,145	1,123	1,134	1,141
Tangible Book Value Per Share	2.80	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.