Cementos Pacasmayo S.A.A. (CPAC)

Cementos Pacasmayo Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 31, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	312.05	267.98	296.19	245.71	262.42	224.11
Depreciation & Amortization	158.74	159.48	158.25	144.2	138.54	135.57
Stock-Based Compensation	4.52	4.93	7.17	7.63	8.27	9.76
Other Adjustments	90.22	79.72	108.92	153.89	109.43	83.84
Change in Receivables	12.43	-3.61	-34.19	-1.87	-3.7	-47.71
Changes in Inventories	56.76	68.63	5.97	90.92	-282.55	-151.53
Changes in Accounts Payable	-31.03	31.59	-14.89	-48.68	60.57	48.83
Changes in Income Taxes Payable	-179.51	-156.75	-111	-103.09	-94.16	-55.4
Changes in Other Operating Activities	-76.1	-91.33	-94.21	-76.38	-87	-76.91
Operating Cash Flow	341.59	360.63	321.14	412.32	111.82	170.56
Operating Cash Flow Growth	-13.78%	12.30%	-22.11%	268.74%	-34.44%	-48.53%
Capital Expenditures	-95.71	-102.83	-64.32	-272.6	-162.79	-85.59
Sale of Property, Plant & Equipment	5.19	3.26	4.4	1.39	2.66	4.15
Purchases of Intangible Assets	-16.64	-15.89	-16.56	-16.71	-15.71	-8.95
Purchases of Investments	-0.01	-0.51	-33.14	-10	-0.36	-1.78
Proceeds from Sale of Investments	-	-	32.78	10	-	-
Other Investing Activities	1	0.54	0.23	-1.53	0.01	0.35
Investing Cash Flow	-106.16	-115.44	-76.61	-289.44	-176.19	-91.82
Short-Term Debt Issued	-	-	-	85.33	-	-
Short-Term Debt Repaid	-	-	-	-85.33	-	-
Long-Term Debt Issued	445.2	392.2	303.2	639	525	220
Long-Term Debt Repaid	-474.56	-474.56	-384.36	-661.52	-448.98	-
Net Long-Term Debt Issued (Repaid)	-29.36	-82.36	-81.16	-22.52	76.02	220
Common Dividends Paid	-174.81	-174.8	-174.75	-174.97	-179.59	-336.34
Other Financing Activities	-7.27	-7.24	-5.43	82.05	-17.9	-13.75
Financing Cash Flow	-211.45	-264.41	-261.34	-115.44	-121.48	-130.09
Effect of Exchange Rate Changes on Cash and Cash Equivalents	-0.17	0.07	-0.66	0.98	-5.78	15.85
Net Cash Flow	23.99	-19.22	-16.81	7.44	-185.85	-51.36
Free Cash Flow	245.89	257.79	256.82	139.72	-50.97	84.97
Free Cash Flow Growth	-4.62%	0.38%	83.81%	-	-	-70.09%
FCF Margin	11.31%	12.18%	12.98%	7.17%	-2.41%	4.38%
Free Cash Flow Per Share	2.86	3.01	3.00	1.63	-0.60	0.99
Levered Free Cash Flow	-12.74	-19.38	-2.5	-119.26	-174.55	188.14
Unlevered Free Cash Flow	63.13	108.52	142.35	-33.6	-187.97	32.48

Updated Apr 27, 2026. Data Source: Fiscal.ai. Standard template. Financial Sources.

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