Cementos Pacasmayo S.A.A. (CPAC)

Cementos Pacasmayo Income Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Revenue	1,963	1,950	2,116	1,938	1,296	1,393
Revenue Growth (YoY)	-0.50%	-7.83%	9.18%	49.48%	-6.92%	10.28%
Cost of Revenue	1,230	1,261	1,464	1,378	921.05	905.81
Gross Profit	732.82	689.45	652.03	559.43	375.29	486.9
Selling, General & Admin	314.14	297.29	288.35	242.03	198.26	219.02
Other Operating Expenses	-0.03	8.36	9.57	-0.85	0.87	-4.85
Operating Expenses	325.51	317.04	297.91	241.18	199.13	214.17
Operating Income	407.31	372.42	354.12	318.25	176.16	272.73
Interest Expense	-101.33	-102.22	-93.81	-88.23	-86.51	-76.58
Interest & Investment Income	7.2	7.25	3.31	2.89	2.45	1.73
Currency Exchange Gain (Loss)	-2.03	4.93	-1.04	-7.09	-10.37	0.73
Other Non Operating Income (Expenses)	-0.11	-0.11	-0.15	-1.72	4.22	-2.05
EBT Excluding Unusual Items	311.04	282.26	262.42	224.11	85.95	196.56
Gain (Loss) on Sale of Assets	-	-	-	-	2.59	-1.85
Asset Writedown	-36.55	-36.55	-	-	-	-
Other Unusual Items	-	-	-	-	-2.64	-0.36
Pretax Income	274.49	245.71	262.42	224.11	85.9	194.35
Income Tax Expense	89.83	76.81	85.59	70.94	28	62.31
Earnings From Continuing Operations	184.65	168.9	176.83	153.17	57.89	132.05
Net Income to Company	184.65	168.9	176.83	153.17	57.89	132.05
Net Income	184.65	168.9	176.83	153.17	57.89	132.05
Net Income to Common	184.65	168.9	176.83	153.17	57.89	132.05
Net Income Growth	7.38%	-4.48%	15.45%	164.57%	-56.16%	72.16%
Shares Outstanding (Basic)	428	428	428	428	428	428
Shares Outstanding (Diluted)	428	428	428	428	428	428
EPS (Basic)	0.43	0.39	0.41	0.36	0.14	0.31
EPS (Diluted)	0.43	0.39	0.41	0.36	0.14	0.31
EPS Growth	7.38%	-4.48%	15.45%	164.57%	-56.16%	72.16%
Free Cash Flow	260.41	139.72	-50.97	84.97	284.04	127.46
Free Cash Flow Per Share	0.61	0.33	-0.12	0.20	0.66	0.30
Dividend Per Share	0.410	0.410	0.420	0.790	0.230	0.360
Dividend Growth	-2.38%	-2.38%	-46.84%	243.48%	-36.11%	-5.26%
Gross Margin	37.34%	35.36%	30.82%	28.87%	28.95%	34.96%
Operating Margin	20.75%	19.10%	16.74%	16.42%	13.59%	19.58%
Profit Margin	9.41%	8.66%	8.36%	7.90%	4.47%	9.48%
Free Cash Flow Margin	13.27%	7.17%	-2.41%	4.38%	21.91%	9.15%
EBITDA	554.18	509.67	486.82	453.82	315.33	402.55
EBITDA Margin	28.23%	26.14%	23.01%	23.42%	24.32%	28.90%
D&A For EBITDA	146.87	137.26	132.71	135.57	139.17	129.82
EBIT	407.31	372.42	354.12	318.25	176.16	272.73
EBIT Margin	20.75%	19.10%	16.74%	16.42%	13.59%	19.58%
Effective Tax Rate	32.73%	31.26%	32.62%	31.65%	32.60%	32.06%
Advertising Expenses	-	7.55	6.42	5.64	3.29	6.98

Source: S&P Capital IQ. Standard template. Financial Sources.