Sunday 11 October 2026
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Cementos Pacasmayo S.A.A.
CPAC Basic Materials Building Materials
Cementos Pacasmayo S.A.A.’s revenue for fiscal 2025 (year ended December 2025) was $594.0 million, up 12.7% from fiscal 2024. In the quarter to June 2026, revenue grew 22.9%, EPS grew 73.3%, free cash flow grew 516.6% and total debt was flat, each against the same quarter a year earlier. Dividend growth for three consecutive years.
12.27
0.02
+0.16%
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| Dec '16 | Dec '17 | Dec '18 | Dec '19 | Dec '20 | Dec '21 | Dec '22 | Dec '23 | Dec '24 | Dec '25 | |
|---|---|---|---|---|---|---|---|---|---|---|
P/E ratio |
28.81 | 45.54 | 33.93 | 20.07 | 39.26 | 13.82 | 9.14 | 9.44 | 8.86 | 21.27 |
Piotroski F-Score |
7 | 5 | 5 | 7 | 4 | 7 | 7 | 5 | 8 | 7 |
P/S ratio |
2.73 | 2.95 | 2.12 | 1.89 | 1.72 | 1.07 | 0.82 | 0.85 | 0.85 | 1.50 |
Altman Z-Score |
2.71 | 2.78 | 2.26 | 2.23 | 1.89 | 1.78 | 1.68 | 1.66 | 1.76 | 2.20 |
Altman Z″-Score (non-manufacturers) |
4.19 | 3.20 | 3.06 | 3.05 | 3.09 | 2.16 | 2.04 | 2.20 | 2.25 | 1.85 |
P/FCF ratio |
31.96 | 20.22 | 25.51 | 20.87 | 7.88 | 25.79 | 16.90 | 13.36 | 6.87 | 12.97 |
Beneish M-Score |
(3.09) | (3.04) | (2.28) | (2.55) | (2.98) | (2.20) | (2.65) | (2.88) | (2.36) | (2.54) |
P/Operating CF |
37.31 | 63.00 | 39.25 | 32.27 | 18.15 | 107.56 | 25.81 | 14.99 | 15.48 | 40.66 |
Dividend Safety Score |
— | — | — | — | — | — | — | — | — | 28 |
P/B ratio |
1.71 | 2.40 | 1.84 | 1.85 | 1.63 | 1.73 | 1.34 | 1.40 | 1.39 | 2.67 |
Price to Tangible BV |
1.71 | 2.40 | 1.90 | 1.93 | 1.70 | 1.81 | 1.40 | 1.48 | 1.47 | 2.83 |
EV/Sales |
3.47 | 3.70 | 2.94 | 2.64 | 2.46 | 1.72 | 1.43 | 1.61 | 1.57 | 2.14 |
EV/EBITDA |
11.22 | 14.06 | 9.98 | 9.17 | 10.13 | 7.36 | 6.94 | 6.53 | 5.65 | 8.96 |
EV/Operating CF |
17.82 | 18.12 | 18.21 | 17.89 | 9.63 | 19.58 | 13.32 | 7.63 | 9.66 | 12.58 |
EV/FCF |
40.62 | 25.34 | 35.37 | 29.06 | 11.26 | 41.66 | 29.46 | 25.28 | 12.67 | 18.51 |
Quick Ratio |
1.15 | 0.86 | 0.72 | 0.62 | 1.55 | 0.53 | 0.20 | 0.28 | 0.28 | 0.26 |
Current Ratio |
4.99 | 2.70 | 2.38 | 2.12 | 3.31 | 1.40 | 1.25 | 1.44 | 1.30 | 1.09 |
Net Debt/EBITDA |
2.39 | 2.84 | 2.78 | 2.58 | 3.04 | 2.80 | 3.06 | 3.08 | 2.59 | 2.68 |
Debt/Assets |
30.06% | 34.30% | 37.84% | 37.59% | 42.06% | 48.27% | 48.07% | 48.83% | 47.16% | 45.50% |
Debt/Equity |
0.50 | 0.64 | 0.75 | 0.78 | 0.93 | 1.29 | 1.33 | 1.32 | 1.23 | 1.19 |
Asset Turnover |
0.35 | 0.41 | 0.44 | 0.48 | 0.43 | 0.59 | 0.65 | 0.61 | 0.62 | 0.69 |
Operating CF/Net income |
2.08 | 2.67 | 2.65 | 1.55 | 5.72 | 1.11 | 0.63 | 2.44 | 1.61 | 2.34 |
Capex/Depreciation |
(1.22) | (0.57) | (0.76) | (0.61) | (0.34) | (0.67) | (1.27) | (2.00) | (0.48) | (0.72) |
Interest Coverage |
3.62 | 2.69 | 2.77 | 3.47 | 1.99 | 3.58 | 3.74 | 3.24 | 3.90 | 3.73 |
| 5.56% | 5.48% | 5.16% | 9.12% | 4.05% | 11.28% | 14.81% | 14.41% | 16.52% | 13.16% | |
| 3.32% | 3.11% | 2.69% | 4.52% | 1.90% | 4.68% | 5.43% | 5.26% | 6.22% | 5.05% | |
ROIC |
5.88% | 5.12% | 6.08% | 6.89% | 4.73% | 8.06% | 8.21% | 7.89% | 9.28% | 8.51% |
Return on Tangible Assets |
3.88% | 3.67% | 3.06% | 5.29% | 2.20% | 6.77% | 7.88% | 7.03% | 8.81% | 7.40% |
Average Days of Receivables |
37.57 | 37.90 | 39.46 | 39.50 | 28.86 | 21.10 | 18.94 | 19.50 | 25.63 | 29.58 |
Research and Development Expense of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Selling, General and Administrative Expense of Revenue |
18.81% | 19.76% | 17.08% | 15.73% | 15.70% | 12.78% | 13.84% | 15.46% | 16.93% | 18.16% |
Intangible Assets out of Total Assets |
0.00 | 0.00 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 | 0.02 |
Share Based Compensation of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Graham Net Nets |
(0.13) | (0.21) | (0.30) | (0.29) | (0.35) | (0.48) | (0.42) | (0.63) | (0.57) | (0.30) |
Graham Number |
6.23 | 5.64 | 5.70 | 7.18 | 4.42 | 6.04 | 0.00 | 6.78 | 7.08 | 6.56 |
Earnings Yield |
3.47% | 2.20% | 2.95% | 4.98% | 2.55% | 7.23% | 10.94% | 10.60% | 11.28% | 4.70% |
Free Cash Flow Yield |
3.13% | 4.94% | 3.92% | 4.79% | 12.70% | 3.88% | 5.92% | 7.49% | 14.56% | 7.71% |
Revenue per Share |
3.37 | 4.21 | 4.49 | 4.87 | 4.33 | 5.83 | 6.38 | 6.09 | 6.16 | 6.94 |
Operating CF per Share |
0.66 | 0.86 | 0.72 | 0.72 | 1.11 | 0.51 | 0.34 | 1.29 | 1.00 | 1.18 |
Capex per Share |
(0.37) | (0.25) | (0.35) | (0.28) | (0.16) | (0.27) | (0.53) | (0.90) | (0.24) | (0.38) |
Free Cash Flow per Share |
0.29 | 0.62 | 0.37 | 0.44 | 0.95 | 0.24 | (0.19) | 0.39 | 0.76 | 0.80 |
Cash per Share |
0.22 | 0.17 | 0.17 | 0.24 | 1.03 | 0.82 | 0.25 | 0.28 | 0.23 | 0.18 |
Shareholders Equity per Share |
5.39 | 5.18 | 5.16 | 4.98 | 4.57 | 3.60 | 3.60 | 3.72 | 3.78 | 3.90 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
5.39 | 5.18 | 5.16 | 4.98 | 4.57 | 3.60 | 3.60 | 3.72 | 3.78 | 3.90 |
Free Cash Flow |
31.42 | 54.92 | 31.89 | 37.86 | 81.10 | 20.65 | (16.52) | 33.27 | 65.20 | 68.79 |
Working Capital |
213.36 | 106.84 | 108.78 | 118.58 | 175.28 | 73.99 | 60.73 | 80.99 | 60.48 | 21.65 |
Capital Expenditures |
(40.19) | (21.88) | (30.07) | (23.62) | (13.71) | (23.29) | (45.38) | (76.99) | (20.38) | (32.40) |
Net Current Asset Value |
(130.33) | (231.27) | (242.16) | (228.24) | (220.58) | (256.72) | (240.18) | (277.96) | (255.96) | (270.01) |
EV/EBIT |
15.79 | 22.85 | 15.33 | 13.57 | 18.13 | 10.49 | 7.98 | 9.32 | 7.93 | 13.07 |
Capex to Sales |
0.11 | 0.06 | 0.08 | 0.06 | 0.04 | 0.05 | 0.08 | 0.15 | 0.04 | 0.05 |
Price to Operating Income |
12.43 | 18.24 | 11.06 | 9.75 | 12.68 | 6.50 | 4.58 | 4.92 | 4.30 | 9.16 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
0.05 | 0.06 | 0.06 | 0.06 | 0.07 | 0.07 | 0.07 | 0.07 | 0.08 | 0.08 |
Cash ROIC |
3.47% | 7.10% | 4.06% | 4.87% | 9.62% | 2.66% | (2.23%) | 4.36% | 8.80% | 9.23% |
Accounts Receivable Turnover |
8.40 | 9.78 | 9.54 | 9.63 | 9.96 | 17.16 | 19.10 | 18.56 | 16.25 | 13.95 |
Accounts Payable Turnover |
4.51 | 4.64 | 4.82 | 4.63 | 4.22 | 6.32 | 5.72 | 4.98 | 5.27 | 5.10 |
Inventory Turnover |
2.17 | 2.07 | 1.99 | 1.91 | 1.83 | 2.47 | 1.97 | 1.53 | 1.59 | 1.82 |
Average Days of Payables |
70.75 | 88.64 | 69.37 | 95.62 | 74.45 | 60.26 | 70.96 | 67.03 | 70.70 | 79.10 |
Days of Inventory on Hand |
171.73 | 185.76 | 194.73 | 209.14 | 182.53 | 160.26 | 220.68 | 229.05 | 226.09 | 197.03 |
Average Receivables |
43.76 | 38.43 | 40.28 | 43.35 | 37.25 | 29.09 | 28.59 | 28.09 | 32.44 | 42.57 |
Average Payables |
48.38 | 48.45 | 50.32 | 58.58 | 62.43 | 56.18 | 66.03 | 67.67 | 63.21 | 72.09 |
Average Inventory |
100.37 | 108.54 | 121.83 | 142.40 | 143.66 | 143.84 | 192.15 | 219.97 | 208.90 | 202.35 |
Average Assets |
1,036.28 | 923.49 | 867.19 | 874.94 | 870.77 | 843.87 | 840.08 | 858.44 | 852.62 | 857.28 |
Average Common Equity |
619.60 | 524.40 | 451.88 | 433.86 | 408.66 | 349.65 | 308.25 | 313.34 | 320.75 | 328.79 |
Columns are period end dates · fundamentals updated 6 Oct 2026