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