Cementos Pacasmayo S.A.A. (CPAC)

Cementos Pacasmayo Balance Sheet

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
Cash & Equivalents	139.54	90.19	81.77	273.4	308.91	68.27
Cash & Short-Term Investments	172.32	90.19	81.77	273.4	308.91	68.27
Cash Growth	-7.17%	10.30%	-70.09%	-11.50%	352.51%	39.13%
Accounts Receivable	129.73	76.8	72.94	86.85	70.25	97.63
Other Receivables	-	19.49	26.63	12.88	11.83	19.94
Receivables	129.73	98.37	101.25	101.4	84.07	120.53
Inventory	786.94	791.07	884.97	605.18	460.61	519
Prepaid Expenses	26.27	6.81	25.06	18.8	5.73	10.34
Other Current Assets	5.77	5.81	95.41	10.6	18.42	30.19
Total Current Assets	1,121	992.25	1,188	1,009	877.74	748.33
Property, Plant & Equipment	2,044	2,107	2,011	1,980	2,021	2,101
Long-Term Investments	0.33	0.25	0.27	0.48	0.69	18.22
Goodwill	4.46	4.46	4.46	4.46	4.46	4.46
Other Intangible Assets	62.8	62.92	56.86	50.49	49.64	47.37
Long-Term Deferred Tax Assets	13.66	11.43	9.01	9.45	15.62	7.42
Other Long-Term Assets	42.98	43.47	43.63	147.83	45.93	4.1
Total Assets	3,289	3,222	3,314	3,202	3,016	2,932
Accounts Payable	251.86	107.63	157.05	111.48	83.97	84.89
Accrued Expenses	24.37	136.27	104.93	95.44	77.07	85.08
Short-Term Debt	265.2	228	578.7	450.96	65.23	98.77
Current Portion of Long-Term Debt	155.15	155.15	40.21	-	-	-
Current Portion of Leases	3.46	4	2.01	1.86	1.53	-
Current Income Taxes Payable	6.66	14.22	16.34	17.52	1.05	-
Other Current Liabilities	10.19	44.12	53.91	44.9	36.22	83.93
Total Current Liabilities	716.88	689.39	953.14	722.16	265.07	352.68
Long-Term Debt	1,074	1,190	974.26	1,094	1,203	1,003
Long-Term Leases	6.32	4.13	2.35	3.97	5.1	0.06
Long-Term Deferred Tax Liabilities	122.46	120.88	141.64	148.8	149.86	145.1
Other Long-Term Liabilities	31.51	27.45	47.64	36.64	25.34	8.95
Total Liabilities	1,951	2,032	2,119	2,006	1,649	1,510
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	579.43	430.63	437.25	440.23	625.27	665.84
Treasury Stock	-121.26	-121.26	-121.26	-121.26	-121.26	-121.26
Comprehensive Income & Other	-16.49	-16.29	-17.79	-20.09	-33.38	-19.85
Total Common Equity	1,339	1,190	1,195	1,196	1,368	1,422
Shareholders' Equity	1,339	1,190	1,195	1,196	1,368	1,422
Total Liabilities & Equity	3,289	3,222	3,314	3,202	3,016	2,932
Total Debt	1,504	1,581	1,598	1,551	1,275	1,102
Net Cash (Debt)	-1,331	-1,491	-1,516	-1,278	-966.31	-1,034
Net Cash Per Share	-3.11	-3.48	-3.54	-2.98	-2.26	-2.41
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	404.15	302.86	235.31	287.23	612.67	395.65
Book Value Per Share	3.13	2.78	2.79	2.79	3.19	3.32
Tangible Book Value	1,271	1,123	1,134	1,141	1,313	1,370
Tangible Book Value Per Share	2.97	2.62	2.65	2.66	3.07	3.20
Land	-	254.6	251.51	256.55	252.19	251.66
Buildings	-	791.19	680.98	679.51	676.96	670.76
Machinery	-	2,031	1,858	1,843	1,880	1,861
Construction In Progress	-	42.66	172.09	61.41	37	46.71

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