Cementos Pacasmayo S.A.A. (CPAC) Key Metrics
CPAC key metrics, 2016–2025
Fiscal year ended December 31, 2025 · PENCPAC returns How much profit the business earns on the capital it uses.
CPAC financial health Debt, liquidity and how easily interest is covered.
CPAC efficiency & capital use Working capital cycle and where the cash goes.
CPAC returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
CPAC debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
CPAC cash returned to shareholders
CPAC key metrics in PEN
2016–2025| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Returns & profitability | ||||||||||
| Return on equity (ROE) | 12.8% | 16.5% | 14.1% | 14.8% | 19.5% | 14.3% | 14.1% | 5.2% | 5.4% | 5.8% |
| Return on invested capital (ROIC) | 9.4% | 9.8% | 10.0% | 9.4% | 14.0% | 17.1% | 11.4% | 6.4% | 4.6% | 5.6% |
| Return on assets (ROA) | 4.9% | 6.1% | 5.1% | 5.4% | 7.6% | 6.7% | 7.1% | 2.7% | 3.1% | 3.5% |
| Return on tangible assets | 5.1% | 6.3% | 5.2% | 5.3% | 4.9% | 7.1% | 15.2% | 2.7% | 3.4% | 3.5% |
| Free cash flow margin | 11.5% | 13.0% | 6.3% | −3.2% | 3.9% | 21.5% | 8.8% | 7.3% | 14.6% | 8.5% |
| Income quality (OCF / net income) | 2.20 | 1.61 | 2.44 | 0.63 | 1.11 | 5.72 | 1.55 | 2.65 | 2.77 | 2.08 |
| Financial health | ||||||||||
| 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 |
| 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 |
| Net 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 |
| Debt / equity | 1.20 | 1.24 | 1.33 | 1.34 | 1.30 | 0.93 | 0.78 | 0.75 | 0.65 | 0.56 |
| Debt / assets | 0.46 | 0.46 | 0.48 | 0.47 | 0.48 | 0.42 | 0.38 | 0.38 | 0.35 | 0.33 |
| Net debt / EBITDA | 2.65 | 2.59 | 3.05 | 3.00 | 2.95 | 0.90 | 0.81 | 3.50 | 3.11 | 2.90 |
| Current ratio | 1.09 | 1.30 | 1.44 | 1.25 | 1.40 | 3.31 | 2.12 | 2.38 | 2.70 | 4.99 |
| Quick ratio | 0.28 | 0.29 | 0.29 | 0.32 | 0.56 | 1.57 | 0.65 | 0.74 | 0.88 | 3.07 |
| Interest coverage | 4.9 | 4.0 | 3.8 | 3.7 | 3.6 | 2.5 | 4.4 | 5.0 | 2.7 | 5.9 |
| 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 |
| Invested capital | PEN 2.57B | PEN 2.65B | PEN 2.69B | PEN 2.63B | PEN 2.47B | PEN 645.2M | PEN 741.9M | PEN 2.48B | PEN 2.44B | PEN 3.01B |
| Tangible asset 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 |
| Net current asset value | −PEN 963.4M | −PEN 1.03B | −PEN 1.11B | −PEN 989.7M | −PEN 994.8M | −PEN 213.8M | −PEN 230.7M | −PEN 792.6M | −PEN 754.1M | −PEN 439.9M |
| Capital allocation | ||||||||||
| Dividends paid | PEN 164.8M | PEN 175.0M | PEN 175.4M | PEN 179.8M | PEN 336.8M | PEN 143.6M | PEN 120.6M | PEN 171.8M | PEN 125.0M | PEN 154.4M |
| Share buybacks (net) | — | — | — | — | — | — | PEN 0 | PEN 0 | PEN 34.2M | PEN 0 |
| Dividend payout ratio | 106.9% | 88.0% | 103.9% | 101.7% | 219.9% | 248.1% | 91.4% | 224.0% | 133.3% | 132.9% |
| Dividends + buybacks / free cash flow | 67.8% | 68.2% | 142.6% | — | 443.1% | 51.5% | 98.8% | 186.0% | 89.1% | 147.6% |
| Capex / revenue | 4.6% | 3.3% | 14.8% | 8.4% | 4.9% | 4.1% | 6.0% | 8.8% | 6.6% | 11.1% |
| Capex / operating cash flow | 28.5% | 20.0% | 70.2% | 159.6% | 55.4% | 15.9% | 40.5% | 54.6% | 31.1% | 56.7% |
| Capex / depreciation | 0.61 | 0.41 | 2.01 | 1.29 | 0.70 | 0.38 | 0.64 | 0.86 | 0.65 | 1.23 |
| Stock-based compensation / revenue | — | 0.4% | — | — | — | 0.4% | 0.5% | 0.8% | 0.9% | 1.3% |
| SG&A / revenue | 16.9% | 15.6% | 14.5% | 12.7% | 11.6% | 13.9% | 14.3% | 15.8% | 17.2% | 16.8% |
| Efficiency | ||||||||||
| Days sales outstanding | 26.8 | 22.5 | 20.1 | 19.1 | 13.2 | 10.4 | 18.9 | 28.7 | 26.9 | 28.0 |
| Days of inventory on hand | 206.7 | 229.4 | 243.2 | 185.7 | 96.7 | 56.3 | 116.8 | 182.5 | 179.2 | 162.1 |
| Days payables outstanding | 26.7 | 29.9 | 38.7 | 33.7 | 17.8 | 9.7 | 19.1 | 33.4 | 35.0 | 37.2 |
| Cash conversion cycle (days) | 206.8 | 222.0 | 224.6 | 171.1 | 92.1 | 57.0 | 116.6 | 177.7 | 171.1 | 152.8 |
| Receivables turnover | 13.62 | 16.22 | 18.19 | 19.10 | 27.69 | 35.11 | 19.28 | 12.73 | 13.55 | 13.05 |
| Payables turnover | 13.68 | 12.22 | 9.44 | 10.83 | 20.55 | 37.75 | 19.09 | 10.92 | 10.43 | 9.81 |
| Inventory turnover | 1.77 | 1.59 | 1.50 | 1.97 | 3.77 | 6.48 | 3.12 | 2.00 | 2.04 | 2.25 |
| Asset turnover | 0.67 | 0.60 | 0.58 | 0.64 | 0.96 | 1.51 | 0.75 | 0.45 | 0.40 | 0.37 |
| Average receivables | PEN 155.4M | PEN 121.9M | PEN 107.2M | PEN 110.8M | PEN 70.0M | PEN 36.9M | PEN 72.3M | PEN 99.2M | PEN 90.1M | PEN 94.7M |
| Average payables | PEN 95.8M | PEN 102.3M | PEN 133.5M | PEN 135.2M | PEN 67.1M | PEN 24.4M | PEN 47.5M | PEN 72.9M | PEN 70.3M | PEN 75.1M |
| Average inventory | PEN 741.8M | PEN 785.2M | PEN 840.1M | PEN 744.8M | PEN 365.2M | PEN 142.0M | PEN 289.9M | PEN 398.0M | PEN 359.8M | PEN 327.0M |
| Intangibles / total assets | 2.2% | 2.1% | 2.0% | 1.8% | 1.7% | 1.8% | 1.8% | 1.6% | 0.6% | 1.3% |
Computed from CPAC's annual financial statements (latest annual report filed April 28, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in PEN; data from EODHD. Averages use the opening and closing balance of each year.
CPAC valuation and financial ratios
Cementos Pacasmayo S.A.A. earned a return on equity of 12.8% and a return on invested capital of 9.4% in fiscal 2025. It ended the year with PEN 1.4 billion of debt and PEN 53.6 million in cash and short-term investments, net debt of PEN 1.4 billion. It returned PEN 164.8 million to shareholders: PEN 164.8 million in dividends and PEN 0 in share buybacks, 68% of free cash flow.
See the CPAC income statement, the CPAC chart for price history, or the CPAC stock overview for the latest quote and news.
CPAC key metrics FAQ
What is Cementos Pacasmayo S.A.A.'s return on equity?
Cementos Pacasmayo S.A.A.'s return on equity (ROE) was 12.8% in fiscal 2025: net income of PEN 154.2 million on average shareholders' equity of PEN 1.2 billion.
What is Cementos Pacasmayo S.A.A.'s ROIC?
Cementos Pacasmayo S.A.A.'s return on invested capital was 9.4% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Cementos Pacasmayo S.A.A. have?
Cementos Pacasmayo S.A.A. had total debt of PEN 1.4 billion at the end of fiscal 2025, a debt-to-equity ratio of 1.20 and PEN 1.4 billion of net debt (2.65 times EBITDA).
What is Cementos Pacasmayo S.A.A.'s current ratio?
Cementos Pacasmayo S.A.A.'s current ratio was 1.09 at the end of fiscal 2025: current assets were 1.09 times current liabilities.