Cementos Pacasmayo S.A.A. (CPAC)

Cementos Pacasmayo Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	72.72	90.19	81.77	273.4	308.91
Cash & Short-Term Investments	72.72	90.19	81.77	273.4	308.91
Cash Growth	-19.37%	10.30%	-70.09%	-11.50%	352.51%
Accounts Receivable	112.6	76.8	72.94	86.85	70.25
Other Receivables	17.26	19.49	26.63	12.88	11.83
Receivables	130.78	98.37	101.25	101.4	84.07
Inventory	774	791.07	884.97	605.18	460.61
Prepaid Expenses	6.87	6.81	25.06	18.8	5.73
Other Current Assets	8.13	5.81	95.41	10.6	18.42
Total Current Assets	992.5	992.25	1,188	1,009	877.74
Property, Plant & Equipment	2,040	2,107	2,011	1,980	2,021
Long-Term Investments	0.24	0.25	0.27	0.48	0.69
Goodwill	4.46	4.46	4.46	4.46	4.46
Other Intangible Assets	63.6	62.92	56.86	50.49	49.64
Long-Term Deferred Tax Assets	21.82	11.43	9.01	9.45	15.62
Other Long-Term Assets	43.28	43.47	43.63	147.83	45.93
Total Assets	3,166	3,222	3,314	3,202	3,016
Accounts Payable	96.57	107.63	157.05	111.48	83.97
Accrued Expenses	132.94	136.27	104.93	95.44	77.07
Short-Term Debt	303.2	228	578.7	450.96	65.23
Current Portion of Long-Term Debt	155.15	155.15	40.21	-	-
Current Portion of Leases	2.96	4	2.01	1.86	1.53
Current Income Taxes Payable	17.94	14.22	16.34	17.52	1.05
Current Unearned Revenue	-	8.34	-	-	-
Other Current Liabilities	56.8	35.78	53.91	44.9	36.22
Total Current Liabilities	765.56	689.39	953.14	722.16	265.07
Long-Term Debt	1,035	1,190	974.26	1,094	1,203
Long-Term Leases	6.46	4.13	2.35	3.97	5.1
Long-Term Deferred Tax Liabilities	117.94	120.88	141.64	148.8	149.86
Other Long-Term Liabilities	28.15	27.45	47.64	36.64	25.34
Total Liabilities	1,953	2,032	2,119	2,006	1,649
Common Stock	464.15	464.15	464.15	464.15	464.15
Additional Paid-In Capital	432.78	432.78	432.78	432.78	432.78
Retained Earnings	453.98	430.63	437.25	440.23	625.27
Treasury Stock	-121.26	-121.26	-121.26	-121.26	-121.26
Comprehensive Income & Other	-16.55	-16.29	-17.79	-20.09	-33.38
Total Common Equity	1,213	1,190	1,195	1,196	1,368
Shareholders' Equity	1,213	1,190	1,195	1,196	1,368
Total Liabilities & Equity	3,166	3,222	3,314	3,202	3,016
Total Debt	1,503	1,581	1,598	1,551	1,275
Net Cash (Debt)	-1,430	-1,491	-1,516	-1,278	-966.31
Net Cash Per Share	-3.34	-3.48	-3.54	-2.98	-2.26
Filing Date Shares Outstanding	428.11	428.11	428.11	428.11	428.11
Total Common Shares Outstanding	428.11	428.11	428.11	428.11	428.11
Working Capital	226.94	302.86	235.31	287.23	612.67
Book Value Per Share	2.83	2.78	2.79	2.79	3.19
Tangible Book Value	1,145	1,123	1,134	1,141	1,313
Tangible Book Value Per Share	2.67	2.62	2.65	2.66	3.07
Land	256.16	254.6	251.51	256.55	252.19
Buildings	1,005	791.19	680.98	679.51	676.96
Machinery	1,894	2,031	1,858	1,843	1,880
Construction In Progress	34.52	42.66	172.09	61.41	37

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