Cementos Pacasmayo S.A.A. (CPAC) Balance Sheet
CPAC balance sheet, 2025
December 31, 2025 · PENPEN 3.10B assets = PEN 1.91B liabilities + PEN 1.19B equity
Both columns are drawn to the same scale: what CPAC owns equals what it owes plus shareholders’ equity. Hover a block for its value.
CPAC financial health
Current ratio1.09
Adequate · current assets cover current liabilities 1.09×
Debt / equity1.20
Moderate leverage · PEN 1.20 of debt for each $1 of equity
Equity / assets38.4%
Balanced · of assets funded by shareholders
Cash / debt3.8%
Low cash cover · cash & short-term investments vs total debt
Goodwill & intangibles2.2%
Mostly tangible · of total assets
Descriptive bands, not a rating. Fiscal 2025.
CPAC balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | PEN 3.32B2016 | PEN 3.10B2025 | −0.7%/yr | |
| Total liabilities | PEN 1.34B2016 | PEN 1.91B2025 | +4.0%/yr | |
| Shareholders’ equity | PEN 1.98B2016 | PEN 1.19B2025 | −5.5%/yr | |
| Cash & short-term investments | PEN 80.2M2016 | PEN 53.6M2025 | −4.4%/yr | |
| Total debt | PEN 1.11B2016 | PEN 1.43B2025 | +2.8%/yr | |
| Net cash (debt) | −PEN 1.03B2016 | −PEN 1.37B2025 | PEN 344.1M | |
| Working capital | PEN 720.1M2016 | PEN 77.1M2025 | PEN 642.9M | |
| Current ratio | 4.992016 | 1.092025 | −3.90 | |
| Debt / equity | 0.562016 | 1.202025 | +0.64 | |
| Shares outstanding | 108.9M2016 | 85.6M2025 | −2.6%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
CPAC assets
Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current
CPAC liabilities and equity
Current liabilitiesLong-term debtOther long-term liabilitiesEquity
CPAC debt vs cash
Total debtCash & ST investmentsNet cash (debt)
Debt includes short- and long-term borrowings and, where reported, lease obligations.
CPAC balance sheet in PEN
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | PEN 53.6M | PEN 73.0M | PEN 90.5M | PEN 168.9M | PEN 272.5M | PEN 85.4M | PEN 20.6M | PEN 48.9M | PEN 49.2M | PEN 80.2M |
| Cash & equivalents | PEN 53.6M | PEN 73.0M | PEN 90.5M | PEN 81.9M | PEN 272.5M | PEN 85.4M | PEN 20.6M | PEN 48.9M | PEN 49.2M | PEN 80.2M |
| Short-term investments | — | — | PEN 0 | PEN 87.0M | PEN 0 | — | PEN 0 | PEN 0 | PEN 0 | PEN 0 |
| Receivables | PEN 171.5M | PEN 139.4M | PEN 104.5M | PEN 109.9M | PEN 111.6M | PEN 28.3M | PEN 45.5M | PEN 99.0M | PEN 99.4M | PEN 80.8M |
| Inventory | PEN 707.1M | PEN 776.5M | PEN 793.8M | PEN 886.4M | PEN 603.2M | PEN 127.3M | PEN 156.7M | PEN 423.1M | PEN 373.0M | PEN 346.5M |
| Other current assets | PEN 17.5M | PEN 6.9M | PEN 6.8M | PEN 25.1M | PEN 18.7M | PEN 1.6M | PEN 3.1M | PEN 42.7M | PEN 31.7M | PEN 393.2M |
| Total current assets | PEN 949.7M | PEN 995.7M | PEN 995.7M | PEN 1.19B | PEN 1.01B | PEN 242.7M | PEN 226.0M | PEN 613.6M | PEN 553.4M | PEN 900.7M |
| Property, plant & equipment (net) | PEN 2.01B | PEN 2.04B | PEN 2.11B | PEN 2.01B | PEN 1.98B | PEN 558.6M | PEN 634.4M | PEN 2.15B | PEN 2.22B | PEN 2.32B |
| Goodwill & intangible assets | PEN 67.3M | PEN 68.3M | PEN 67.6M | PEN 61.4M | PEN 54.8M | PEN 15.0M | PEN 15.7M | PEN 47.0M | PEN 17.2M | PEN 43.0M |
| Long-term investments | PEN 163,000 | PEN 239,000 | PEN 249,000 | PEN 274,000 | PEN 476,000 | PEN 692,000 | PEN 18.2M | PEN 26.9M | PEN 21.2M | PEN 657,000 |
| Other non-current assets | PEN 81.7M | PEN 141.8M | PEN 133.6M | PEN 113.5M | PEN 151.8M | PEN 17.6M | PEN 0 | PEN 11.4M | PEN 356,000 | PEN 60.1M |
| Total assets | PEN 3.10B | PEN 3.25B | PEN 3.30B | PEN 3.38B | PEN 3.19B | PEN 834.5M | PEN 886.1M | PEN 2.85B | PEN 2.81B | PEN 3.32B |
| Liabilities | ||||||||||
| Accounts payable | PEN 94.6M | PEN 96.9M | PEN 107.7M | PEN 159.3M | PEN 111.0M | PEN 23.2M | PEN 25.6M | PEN 69.3M | PEN 76.5M | PEN 64.1M |
| Short-term debt | PEN 537.2M | PEN 462.8M | PEN 388.5M | PEN 621.9M | PEN 451.3M | PEN 18.5M | PEN 29.8M | PEN 60.6M | PEN 13.3M | PEN 112.7M |
| Deferred revenue | PEN 12.1M | PEN 10.4M | PEN 15.8M | PEN 14.7M | PEN 14.6M | PEN 4.1M | PEN 3.6M | PEN 786,782 | PEN 4.3M | PEN 1.2M |
| Total current liabilities | PEN 872.5M | PEN 768.1M | PEN 691.8M | PEN 954.7M | PEN 719.7M | PEN 73.3M | PEN 106.5M | PEN 257.5M | PEN 205.0M | PEN 180.7M |
| Long-term debt | PEN 879.8M | PEN 1.03B | PEN 1.19B | PEN 974.3M | PEN 1.09B | PEN 1.20B | PEN 1.00B | PEN 1.02B | PEN 965.3M | PEN 998.1M |
| Lease obligations | PEN 16.2M | PEN 9.4M | PEN 8.1M | PEN 4.4M | PEN 5.8M | PEN 6.6M | PEN 57,000 | PEN 0 | PEN 0 | PEN 0 |
| Other long-term liabilities | PEN 160.7M | PEN 226.3M | PEN 228.4M | PEN 251.1M | PEN 186.7M | PEN 0 | PEN 0 | PEN 126.0M | PEN 137.1M | PEN 161.8M |
| Total liabilities | PEN 1.91B | PEN 2.03B | PEN 2.11B | PEN 2.18B | PEN 2.00B | PEN 456.4M | PEN 456.7M | PEN 1.41B | PEN 1.31B | PEN 1.34B |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | PEN 464.1M | PEN 464.1M | PEN 464.1M | PEN 423.9M | PEN 423.9M | PEN 128.3M | PEN 140.2M | PEN 423.9M | PEN 423.9M | PEN 531.5M |
| Retained earnings (deficit) | PEN 264.0M | PEN 286.3M | PEN 262.9M | PEN 269.0M | PEN 270.7M | PEN 126.2M | PEN 150.2M | PEN 517.2M | PEN 611.7M | PEN 677.1M |
| Treasury stock | — | — | — | — | — | — | −PEN 121.3M | −PEN 121.3M | −PEN 119.0M | −PEN 108.2M |
| Accumulated other comprehensive income | PEN 151.7M | PEN 152.6M | PEN 152.9M | PEN 151.1M | PEN 148.0M | PEN 37.4M | PEN 44.9M | PEN 155.8M | PEN 117.0M | PEN 171.5M |
| Minority interest | — | — | — | — | — | — | PEN 0 | PEN 0 | PEN 0 | PEN 0 |
| Total shareholders' equity | PEN 1.19B | PEN 1.22B | PEN 1.19B | PEN 1.20B | PEN 1.19B | PEN 378.1M | PEN 429.4M | PEN 1.45B | PEN 1.51B | PEN 1.98B |
| Key figures | ||||||||||
| Total debt | PEN 1.43B | PEN 1.51B | PEN 1.59B | PEN 1.60B | PEN 1.55B | PEN 352.5M | PEN 333.2M | PEN 1.08B | PEN 978.6M | PEN 1.11B |
| Net cash (debt) | −PEN 1.37B | −PEN 1.43B | −PEN 1.50B | −PEN 1.43B | −PEN 1.27B | −PEN 267.1M | −PEN 312.6M | −PEN 1.03B | −PEN 929.4M | −PEN 1.03B |
| Working capital | PEN 77.1M | PEN 227.7M | PEN 303.9M | PEN 235.7M | PEN 286.3M | PEN 169.4M | PEN 119.5M | PEN 356.0M | PEN 348.4M | PEN 720.1M |
| Tangible book value | PEN 1.12B | PEN 1.15B | PEN 1.13B | PEN 1.14B | PEN 1.14B | PEN 363.1M | PEN 413.7M | PEN 1.40B | PEN 1.49B | PEN 1.94B |
| Shares outstanding | 85.6M | 85.6M | 85.6M | 85.6M | 85.6M | 85.6M | 85.6M | 85.6M | 89.2M | 108.9M |
| Current ratio | 1.09 | 1.30 | 1.44 | 1.25 | 1.40 | 3.31 | 2.12 | 2.38 | 2.70 | 4.99 |
| Quick ratio | 0.26 | 0.28 | 0.28 | 0.29 | 0.53 | 1.55 | 0.62 | 0.57 | 0.73 | 0.89 |
| Debt / equity | 1.20 | 1.24 | 1.33 | 1.34 | 1.30 | 0.93 | 0.78 | 0.75 | 0.65 | 0.56 |
| Equity / assets | 38.4% | 37.5% | 36.1% | 35.4% | 37.3% | 45.3% | 48.5% | 50.7% | 53.5% | 59.6% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | PEN 199.5M | PEN 78.6M | PEN 53.6M | PEN 182.1M | PEN 80.6M | PEN 54.8M | PEN 72.7M | PEN 172.7M | PEN 87.4M | PEN 55.5M | PEN 90.2M | PEN 185.0M |
| Cash & equivalents | PEN 199.5M | PEN 78.6M | PEN 53.6M | PEN 182.1M | PEN 80.6M | PEN 54.8M | PEN 72.7M | PEN 139.9M | PEN 87.4M | PEN 55.5M | PEN 90.2M | PEN 176.5M |
| Short-term investments | — | — | — | — | — | — | — | PEN 32.9M | — | — | PEN 0 | PEN 8.5M |
| Receivables | PEN 142.2M | PEN 141.2M | PEN 171.5M | PEN 183.3M | PEN 180.9M | PEN 148.2M | PEN 112.6M | PEN 135.8M | PEN 137.0M | PEN 140.8M | PEN 98.4M | PEN 100.1M |
| Inventory | PEN 651.5M | PEN 695.4M | PEN 707.1M | PEN 749.5M | PEN 749.4M | PEN 750.5M | PEN 774.0M | PEN 788.7M | PEN 771.5M | PEN 774.8M | PEN 791.1M | PEN 814.8M |
| Other current assets | PEN 107.4M | PEN 87.8M | PEN 17.5M | PEN 41.7M | PEN 54.5M | PEN 53.0M | PEN 33.2M | PEN 26.3M | PEN 35.6M | PEN 33.6M | PEN 12.6M | PEN 21.5M |
| Total current assets | PEN 1.10B | PEN 1.00B | PEN 949.7M | PEN 1.16B | PEN 1.07B | PEN 1.01B | PEN 992.5M | PEN 1.12B | PEN 1.03B | PEN 1.00B | PEN 992.2M | PEN 1.12B |
| Property, plant & equipment (net) | PEN 1.99B | PEN 2.00B | PEN 2.01B | PEN 2.00B | PEN 2.03B | PEN 2.04B | PEN 2.04B | PEN 2.04B | PEN 2.06B | PEN 2.08B | PEN 2.11B | PEN 2.16B |
| Goodwill & intangible assets | PEN 54.2M | PEN 65.9M | PEN 67.3M | PEN 65.5M | PEN 65.3M | PEN 66.0M | PEN 68.1M | PEN 67.4M | PEN 66.6M | PEN 66.6M | PEN 58.3M | PEN 65.1M |
| Long-term investments | PEN 998,000 | PEN 71,000 | PEN 163,000 | PEN 320,000 | PEN 547,000 | PEN 683,000 | PEN 239,000 | PEN 332,000 | PEN 515,000 | PEN 604,000 | PEN 249,000 | PEN 274,000 |
| Other non-current assets | PEN 63.3M | PEN 64.7M | PEN 81.7M | PEN 138.7M | PEN 142.0M | PEN 70.0M | PEN 65.1M | PEN 61.4M | PEN 58.1M | PEN 61.3M | PEN 135.0M | PEN 47.3M |
| Total assets | PEN 3.21B | PEN 3.13B | PEN 3.10B | PEN 3.36B | PEN 3.30B | PEN 3.18B | PEN 3.17B | PEN 3.30B | PEN 3.22B | PEN 3.22B | PEN 3.29B | PEN 3.39B |
| Liabilities | ||||||||||||
| Accounts payable | PEN 88.9M | PEN 83.8M | PEN 94.6M | PEN 113.6M | PEN 109.6M | PEN 251.7M | PEN 96.6M | PEN 90.8M | PEN 75.7M | PEN 90.4M | PEN 107.6M | PEN 82.1M |
| Short-term debt | PEN 574.7M | PEN 590.2M | PEN 537.2M | PEN 503.3M | PEN 499.0M | PEN 4.8M | PEN 461.3M | PEN 424.8M | PEN 423.9M | PEN 425.0M | PEN 387.1M | PEN 347.1M |
| Deferred revenue | PEN 12.5M | PEN 11.0M | PEN 12.1M | PEN 10.5M | PEN 8.2M | PEN 8.4M | — | PEN 20.3M | PEN 12.4M | PEN 16.3M | PEN 15.7M | PEN 65.3M |
| Total current liabilities | PEN 905.1M | PEN 855.1M | PEN 872.5M | PEN 826.0M | PEN 795.8M | PEN 758.2M | PEN 765.6M | PEN 718.5M | PEN 671.5M | PEN 661.8M | PEN 689.4M | PEN 688.7M |
| Long-term debt | PEN 802.3M | PEN 841.0M | PEN 879.8M | PEN 918.6M | PEN 957.3M | PEN 0 | PEN 1.03B | PEN 1.07B | PEN 1.11B | PEN 1.15B | PEN 1.19B | PEN 0 |
| Lease obligations | PEN 13.8M | PEN 15.5M | PEN 16.2M | PEN 16.8M | PEN 16.5M | PEN 18.2M | PEN 9.4M | PEN 9.8M | PEN 6.5M | PEN 7.4M | PEN 8.1M | PEN 7.0M |
| Other long-term liabilities | PEN 147.1M | PEN 160.7M | PEN 160.7M | PEN 231.5M | PEN 232.1M | PEN 1.16B | PEN 152.5M | PEN 163.1M | PEN 159.9M | PEN 161.6M | PEN 152.5M | PEN 1.38B |
| Total liabilities | PEN 1.85B | PEN 1.86B | PEN 1.91B | PEN 1.98B | PEN 1.99B | PEN 1.92B | PEN 1.95B | PEN 1.96B | PEN 1.94B | PEN 1.97B | PEN 2.03B | PEN 2.07B |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | PEN 423.9M | PEN 464.1M | PEN 464.1M | PEN 423.9M | PEN 423.9M | PEN 423.9M | PEN 464.1M | PEN 423.9M | PEN 464.1M | PEN 464.1M | PEN 464.1M | PEN 464.1M |
| Retained earnings (deficit) | PEN 423.2M | PEN 346.0M | PEN 264.0M | PEN 496.4M | PEN 385.9M | PEN 338.0M | PEN 454.0M | PEN 411.7M | PEN 348.6M | PEN 312.2M | PEN 262.0M | PEN 400.2M |
| Accumulated other comprehensive income | PEN 152.3M | −PEN 17.0M | PEN 151.7M | PEN 151.5M | PEN 151.9M | PEN 152.0M | −PEN 16.6M | PEN 152.5M | PEN 152.4M | PEN 152.7M | PEN 152.3M | PEN 151.8M |
| Total shareholders' equity | PEN 1.35B | PEN 1.27B | PEN 1.19B | PEN 1.38B | PEN 1.31B | PEN 1.27B | PEN 1.21B | PEN 1.34B | PEN 1.28B | PEN 1.24B | PEN 1.19B | PEN 1.32B |
| Key figures | ||||||||||||
| Total debt | PEN 1.39B | PEN 1.44B | PEN 1.43B | PEN 1.43B | PEN 1.47B | PEN 18.2M | PEN 1.50B | PEN 1.51B | PEN 1.54B | PEN 1.58B | PEN 1.58B | PEN 1.58B |
| Net cash (debt) | −PEN 1.19B | −PEN 1.36B | −PEN 1.37B | −PEN 1.25B | −PEN 1.39B | PEN 36.6M | −PEN 1.43B | −PEN 1.33B | −PEN 1.45B | −PEN 1.53B | −PEN 1.49B | −PEN 1.39B |
| Working capital | PEN 195.4M | PEN 147.8M | PEN 77.1M | PEN 330.6M | PEN 269.7M | PEN 248.2M | PEN 226.9M | PEN 405.1M | PEN 360.0M | PEN 342.8M | PEN 302.9M | PEN 432.7M |
| Tangible book value | PEN 1.30B | PEN 1.21B | PEN 1.12B | PEN 1.32B | PEN 1.25B | PEN 1.20B | PEN 1.15B | PEN 1.27B | PEN 1.21B | PEN 1.18B | PEN 1.13B | PEN 1.26B |
| Shares outstanding | 85.6M | 86.3M | 89.0M | 86.9M | 86.9M | 87.8M | 85.6M | 85.6M | 85.6M | 85.6M | 85.6M | 85.6M |
| Current ratio | 1.22 | 1.17 | 1.09 | 1.40 | 1.34 | 1.33 | 1.30 | 1.56 | 1.54 | 1.52 | 1.44 | 1.63 |
| Quick ratio | 0.38 | 0.26 | 0.26 | 0.44 | 0.33 | 0.27 | 0.24 | 0.43 | 0.33 | 0.30 | 0.27 | 0.41 |
| Debt / equity | 1.03 | 1.13 | 1.20 | 1.03 | 1.12 | 0.01 | 1.24 | 1.12 | 1.21 | 1.27 | 1.33 | 1.19 |
| Equity / assets | 42.1% | 40.7% | 38.4% | 41.2% | 39.8% | 39.7% | 38.3% | 40.7% | 39.7% | 38.6% | 36.1% | 39.1% |
Quarterly columns are labeled by the month the quarter ended. Figures in PEN as reported (latest annual report filed April 28, 2026); data from EODHD.
CPAC financial position
At the end of fiscal 2025 (December 31, 2025), Cementos Pacasmayo S.A.A. had total assets of PEN 3.1 billion (down 4.4% from a year earlier), total liabilities of PEN 1.9 billion and shareholders' equity of PEN 1.2 billion. It held PEN 53.6 million in cash and short-term investments against PEN 1.4 billion of debt, net debt of PEN 1.4 billion. Its current ratio was 1.09. In the latest quarter (ended June 30, 2026) total assets were PEN 3.2 billion and equity PEN 1.4 billion.
Related: CPAC income statement, CPAC cash flow statement, CPAC key metrics. See the CPAC stock overview for the latest quote and news.
CPAC balance sheet FAQ
What are Cementos Pacasmayo S.A.A.'s total assets?
Cementos Pacasmayo S.A.A. reported total assets of PEN 3.1 billion at the end of fiscal 2025 (December 31, 2025), compared with PEN 3.2 billion a year earlier.
How much debt does Cementos Pacasmayo S.A.A. have?
Cementos Pacasmayo S.A.A. had PEN 1.4 billion of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 1.20.
How much cash does Cementos Pacasmayo S.A.A. have?
Cementos Pacasmayo S.A.A. held PEN 53.6 million in cash and short-term investments at the end of fiscal 2025; with PEN 1.4 billion of debt that is net debt of PEN 1.4 billion.
What is Cementos Pacasmayo S.A.A.'s book value?
Cementos Pacasmayo S.A.A.'s shareholders' equity (book value) was PEN 1.2 billion at the end of fiscal 2025.
What is Cementos Pacasmayo S.A.A.'s current ratio?
Cementos Pacasmayo S.A.A. had current assets of PEN 949.7 million and current liabilities of PEN 872.5 million, a current ratio of 1.09 (it can cover its short-term obligations).
How much goodwill does Cementos Pacasmayo S.A.A. have?
Cementos Pacasmayo S.A.A. carried PEN 67.3 million of goodwill and intangible assets, 2.2% of total assets, at the end of fiscal 2025.