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 Cash Flow Statement
Financials in millions PEN. Fiscal year is January - December.
Millions PEN. Fiscal year is Jan - Dec.
Operating Activities
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 |
Net Income | 262.79 | 154.21 | 198.88 | 168.9 | 176.83 | 153.17 |
Depreciation & Amortization | 143.15 | 145.46 | 145.63 | 144.2 | 138.54 | 135.57 |
Other Amortization | 15.31 | 15.35 | 13.95 | 1.25 | 1.03 | 0.82 |
Loss (Gain) From Sale of Assets | -3.49 | -2.03 | -3.64 | -0.81 | -0.59 | -1.78 |
Asset Writedown & Restructuring Costs | - | - | - | 36.55 | - | - |
Loss (Gain) From Sale of Investments | - | - | - | -0.02 | 0.06 | 0.98 |
Stock-Based Compensation | 4.93 | 4.93 | 7.17 | 7.63 | 8.27 | 9.76 |
Provision & Write-off of Bad Debts | 3.06 | 3.47 | 2.75 | 1.71 | 1.97 | 0.56 |
Other Operating Activities | -81.22 | -46.1 | 0.49 | -0.66 | 21.49 | 34.84 |
Change in Accounts Receivable | 21.66 | -3.61 | -34.19 | -1.87 | -3.7 | -47.71 |
Change in Inventory | 112.81 | 68.63 | 5.97 | 90.92 | -282.55 | -151.53 |
Change in Accounts Payable | 57.31 | 31.59 | -14.89 | -48.68 | 60.57 | 48.83 |
Change in Other Net Operating Assets | 17.64 | -11.27 | -0.95 | 13.21 | -10.1 | -12.96 |
Operating Cash Flow | 553.95 | 360.63 | 321.14 | 412.32 | 111.82 | 170.56 |
Operating Cash Flow Growth | 42.72% | 12.30% | -22.11% | 268.74% | -34.44% | -48.53% |
Investing Activities
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 |
Capital Expenditures | -77.14 | -102.83 | -64.32 | -272.6 | -162.79 | -85.59 |
Sale of Property, Plant & Equipment | 3.43 | 3.26 | 4.4 | 1.39 | 2.66 | 4.15 |
Sale (Purchase) of Intangibles | -14.41 | -15.89 | -16.56 | -16.71 | -15.71 | -8.95 |
Investment in Securities | - | -0.51 | -0.36 | - | -0.36 | -1.78 |
Investing Cash Flow | -86.16 | -115.44 | -76.61 | -289.44 | -176.19 | -91.82 |
Financing Activities
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 |
Short-Term Debt Issued | - | - | - | 85.33 | - | - |
Long-Term Debt Issued | - | 392.2 | 303.2 | 639 | 525 | 220 |
Total Debt Issued | 430.2 | 392.2 | 303.2 | 724.33 | 525 | 220 |
Short-Term Debt Repaid | - | - | - | -85.33 | - | - |
Long-Term Debt Repaid | - | -481.81 | -389.79 | -665.08 | -451.5 | -2.42 |
Lease Payments | -7.06 | -7.24 | -5.43 | -3.56 | -2.51 | -2.42 |
Total Debt Repaid | -517.63 | -481.81 | -389.79 | -750.42 | -451.5 | -2.42 |
Net Debt Issued (Repaid) | -87.43 | -89.61 | -86.59 | -26.08 | 73.51 | 217.58 |
Common Dividends Paid | -175.35 | -175.46 | -175.05 | -175.43 | -179.82 | -336.82 |
Other Financing Activities | 0.56 | 0.66 | 0.3 | 86.08 | -15.16 | -10.85 |
Financing Cash Flow | -262.22 | -264.41 | -261.34 | -115.44 | -121.48 | -130.09 |
Net Cash Flow
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 |
Foreign Exchange Rate Adjustments | -0.28 | 0.07 | -0.66 | 0.98 | -5.78 | 15.85 |
Net Cash Flow | 205.3 | -19.15 | -17.47 | 8.42 | -191.63 | -35.51 |
Free Cash Flow
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 |
Free Cash Flow | 476.81 | 257.79 | 256.82 | 139.72 | -50.97 | 84.97 |
Free Cash Flow Growth | 65.85% | 0.38% | 83.81% | - | - | -70.09% |
Free Cash Flow Margin | 20.36% | 12.18% | 12.98% | 7.17% | -2.41% | 4.38% |
Free Cash Flow Per Share | 1.11 | 0.60 | 0.60 | 0.33 | -0.12 | 0.20 |
Levered Free Cash Flow | 557.37 | 310.38 | 251.86 | 207.3 | -183.3 | 89.47 |
Unlevered Free Cash Flow | 608.69 | 365.23 | 312.87 | 269.84 | -125.69 | 143.8 |
Free Cash Flow After Leases | 469.75 | 250.55 | 251.4 | 136.16 | -53.48 | 82.55 |
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 |
Cash Interest Paid | 84.2 | 91.9 | 99.68 | 96.91 | 80.57 | 68.43 |
Cash Income Tax Paid | 249.54 | 156.75 | 111 | 103.09 | 94.16 | 55.4 |
Change in Working Capital | 209.42 | 85.35 | -44.07 | 53.58 | -235.78 | -163.37 |