Cementos Pacasmayo S.A.A. (CPAC) quarterly balance sheet — complete assets, liabilities & equity history
Cementos Pacasmayo S.A.A. (CPAC) balance sheet — 17-year assets, liabilities & shareholders' equity history
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 |
|---|
| Total Current Assets | 1.1B | 1B | 949.66M | 1.16B | 1.07B | 1.01B | 995.75M | 1.12B | 1.03B | 1B | 995.66M | 1.12B | 1.13B | 1.11B | 1.19B | 322.91M | 1.21B | 1.11B | 1.01B | 968.8M |
| Cash & Short-Term Investments | 199.46M | 78.57M | 53.57M | 182.12M | 80.64M | 54.75M | 72.96M | 172.71M | 87.4M | 55.46M | 90.5M | 184.96M | 75.42M | 45.14M | 168.94M | 79.89M | 361.51M | 264.6M | 272.49M | 297.99M |
| Cash Only | 199.46M | 78.57M | 53.57M | 182.12M | 80.64M | 54.75M | 72.96M | 139.85M | 87.4M | 55.46M | 90.5M | 176.49M | 65.45M | 45.14M | 81.9M | 53.21M | 276.93M | 264.6M | 272.49M | 297.99M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 32.86M | 0 | 0 | 0 | 8.47M | 9.97M | 0 | 87.03M | 26.68M | 84.58M | 0 | 0 | 0 |
| Accounts Receivable | 142.18M | 141.17M | 171.52M | 183.28M | 180.9M | 148.18M | 139.36M | 135.81M | 137M | 140.78M | 104.53M | 100.09M | 99.21M | 113.53M | 109.93M | 28.66M | 94.89M | 109.43M | 111.63M | 126.53M |
| Days Sales Outstanding | 23.07 | 25.32 | 29.17 | 29.18 | 30.93 | 25.92 | 24.03 | 24.24 | 27.65 | 23.42 | 18.41 | 17.74 | 21.9 | 20.95 | 11.94 | 10.27 | 18.49 | 18.93 | 20.87 | 20.09 |
| Inventory | 651.5M | 695.44M | 707.08M | 749.53M | 749.36M | 750.45M | 776.53M | 788.74M | 771.53M | 774.76M | 793.79M | 814.76M | 926.98M | 927.45M | 886.38M | 204.36M | 717.86M | 637.26M | 603.15M | 506.49M |
| Days Inventory Outstanding | 181.47 | 196.44 | 197.29 | 196.9 | 224.17 | 217.58 | 218.64 | 222.9 | 238.07 | 235.78 | 238.89 | 234.25 | 291.5 | 255.55 | 135.32 | 109.42 | 178.82 | 154.86 | 140.43 | 129.08 |
| Other Current Assets | 2.55M | 2M | 17.5M | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 69.41M | 0 | 0 |
| Total Non-Current Assets | 2.11B | 2.13B | 2.15B | 2.2B | 2.23B | 2.18B | 2.25B | 2.17B | 2.19B | 2.21B | 2.31B | 2.27B | 2.21B | 2.16B | 2.19B | 524.85M | 2.05B | 2.07B | 2.19B | 2.17B |
| Property, Plant & Equipment | 1.99B | 2B | 2.01B | 2B | 2.03B | 2.04B | 2.04B | 2.04B | 2.06B | 2.08B | 2.11B | 2.16B | 2.1B | 2.05B | 2.01B | 496.49M | 1.95B | 1.96B | 1.98B | 1.97B |
| Fixed Asset Turnover | 0.28x | 0.28x | 0.28x | 0.29x | 0.24x | 0.24x | 0.26x | 0.25x | 0.22x | 0.23x | 0.24x | 0.24x | 0.21x | 0.24x | 0.43x | 0.45x | 0.26x | 0.27x | 0.27x | 0.26x |
| Goodwill | 4.46M | 4.46M | 4.46M | 4.45M | 4.46M | 4.46M | 4.47M | 4.47M | 4.46M | 4.47M | 4.47M | 4.44M | 4.44M | 4.45M | 4.47M | 1.12M | 4.44M | 4.46M | 4.44M | 4.45M |
| Intangible Assets | 49.72M | 61.41M | 62.79M | 61.05M | 60.8M | 61.56M | 63.8M | 62.94M | 62.14M | 62.17M | 63.14M | 60.66M | 59.49M | 58.48M | 56.95M | 13.54M | 51.52M | 50.81M | 50.32M | 49.6M |
| Long-Term Investments | 998K | 71K | 18.68M | 15.42M | 34.11M | 683K | 33.9M | 43.36M | 43.66M | 44M | 33.53M | 44.04M | 44.21M | 43.69M | 32.96M | 11.16M | 42.14M | 476K | 135.91M | 146.17M |
| Other Non-Current Assets | 28.3M | 29.68M | 26.96M | 23.41M | 9.64M | 42.85M | 9.76M | 53.12K | 68.07K | 71.17K | 10.34M | 77.72K | 80.74K | 85.74K | 11.01M | 23.13K | 93.64K | 42.3M | 11.98M | 105.67K |
| Total Assets | 3.21B | 3.13B | 3.1B | 3.36B | 3.3B | 3.18B | 3.25B | 3.3B | 3.22B | 3.22B | 3.3B | 3.39B | 3.34B | 3.27B | 3.38B | 847.76M | 3.26B | 3.17B | 3.19B | 3.14B |
| Asset Turnover | 0.18x | 0.18x | 0.17x | 0.17x | 0.15x | 0.16x | 0.16x | 0.16x | 0.14x | 0.15x | 0.15x | 0.15x | 0.13x | 0.14x | 0.25x | 0.27x | 0.16x | 0.17x | 0.17x | 0.16x |
| Asset Growth % | -2.82% | -1.72% | -4.37% | 1.87% | 2.41% | -1.01% | -1.75% | -2.8% | -3.5% | -1.73% | -2.16% | 300.1% | 2.42% | 3.14% | 5.78% | -73% | 3.7% | 3.04% | 282.59% | 0.24% |
| Total Current Liabilities | 905.06M | 855.12M | 872.53M | 826.01M | 795.77M | 758.22M | 768.06M | 718.52M | 671.47M | 661.85M | 691.76M | 688.67M | 641.41M | 585.7M | 954.66M | 264.25M | 1.06B | 1.02B | 719.74M | 481.6M |
| Accounts Payable | 88.91M | 83.84M | 94.65M | 113.61M | 109.65M | 251.71M | 96.87M | 90.83M | 75.71M | 90.4M | 101.27M | 82.12M | 84M | 96.82M | 168.73M | 36.45M | 102.14M | 228.18M | 110.96M | 102.91M |
| Days Payables Outstanding | 23.27 | 25 | 28.21 | 29.33 | 54.01 | 49.67 | 26.22 | 23.79 | 25.57 | 28.81 | 27.24 | 22.34 | 28.42 | 37.41 | 25.46 | 16.44 | 43.59 | 42.34 | 27.07 | 38.86 |
| Short-Term Debt | 570.35M | 585.35M | 537.18M | 498.43M | 499.04M | 0 | 462.81M | 424.77M | 423.9M | 424.95M | 388.48M | 347.08M | 347.1M | 307.14M | 621.9M | 187.56M | 791.44M | 773.13M | 451.3M | 234.52M |
| Deferred Revenue (Current) | 12.52M | 10.98M | 12.12M | 10.47M | 8.15M | 8.43M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 14.62M | 0 |
| Other Current Liabilities | 38.75M | 12.59M | 143.57M | 149.96M | 125.75M | 472.37M | 190.39M | 196.25M | 169.77M | 140.29M | 187.74M | 250.34M | 198.57M | 164.61M | 116.27M | 37.43M | 161.46M | 7.05M | 99.04M | 133.52M |
| Current Ratio | 1.22x | 1.17x | 1.09x | 1.40x | 1.34x | 1.33x | 1.30x | 1.56x | 1.54x | 1.52x | 1.44x | 1.63x | 1.76x | 1.90x | 1.25x | 1.22x | 1.14x | 1.09x | 1.40x | 2.01x |
| Quick Ratio | 0.50x | 0.36x | 0.28x | 0.49x | 0.40x | 0.34x | 0.29x | 0.47x | 0.39x | 0.35x | 0.29x | 0.45x | 0.31x | 0.32x | 0.32x | 0.45x | 0.46x | 0.46x | 0.56x | 0.96x |
| Cash Conversion Cycle | 181.26 | 196.77 | 198.25 | 196.75 | 201.09 | 193.83 | 216.46 | 223.34 | 240.14 | 230.39 | 230.06 | 229.65 | 284.97 | 239.09 | 121.81 | 103.24 | 153.72 | 131.45 | 134.24 | 110.31 |
| Total Non-Current Liabilities | 949.36M | 1B | 1.04B | 1.15B | 1.19B | 1.16B | 1.26B | 1.24B | 1.27B | 1.31B | 1.42B | 1.38B | 1.42B | 1.45B | 1.23B | 247.91M | 913.08M | 915.8M | 1.28B | 1.52B |
| Long-Term Debt | 802.29M | 841.05M | 891.08M | 917.12M | 957.38M | 0 | 1.04B | 1.08B | 1.11B | 1.15B | 1.19B | 1.22B | 1.26B | 1.3B | 975.82M | 200.18M | 723.99M | 726.68M | 1.09B | 1.33B |
| Capital Lease Obligations | 9.52M | 10.61M | 0 | 11.92M | 11.84M | 13.44M | 6.48M | 6.34M | 3.34M | 3.88M | 4.14M | 3.79M | 4.57M | 1.79M | 2.35M | 671.26K | 3.11M | 3.22M | 3.96M | 4.67M |
| Deferred Tax Liabilities | 116.82M | 118.57M | 120.46M | 190.55M | 191.34M | 121.93M | 188.17M | 122.73M | 124.77M | 126.55M | 192.59M | 129.62M | 131.22M | 131.81M | 199.46M | 36.2M | 145.51M | 147.86M | 149.88M | 149.27M |
| Other Non-Current Liabilities | 20.73M | 31.56M | 29M | 30.44M | 28.9M | 1.03B | 28.24M | 31.59M | 30.69M | 28.33M | 27.55M | 20.6M | 17.8M | 15.83M | 47.71M | 10.86M | 40.47M | 38.03M | 36.52M | 34.59M |
| Total Liabilities | 1.85B | 1.86B | 1.91B | 1.98B | 1.99B | 1.92B | 2.03B | 1.96B | 1.94B | 1.97B | 2.11B | 2.07B | 2.06B | 2.04B | 2.18B | 512.17M | 1.97B | 1.93B | 2B | 2B |
| Total Debt | 1.39B | 1.44B | 1.43B | 1.43B | 1.47B | 18.19M | 1.51B | 1.51B | 1.54B | 1.58B | 1.59B | 1.58B | 1.62B | 1.61B | 1.6B | 388.41M | 1.52B | 1.5B | 1.55B | 1.57B |
| Net Debt | 1.19B | 1.36B | 1.37B | 1.25B | 1.39B | -36.56M | 1.43B | 1.37B | 1.45B | 1.53B | 1.5B | 1.4B | 1.55B | 1.57B | 1.52B | 335.2M | 1.24B | 1.24B | 1.27B | 1.27B |
| Debt / Equity | 1.03x | 1.13x | 1.20x | 1.03x | 1.12x | 0.01x | 1.24x | 1.12x | 1.21x | 1.27x | 1.33x | 1.19x | 1.26x | 1.30x | 1.34x | 1.16x | 1.18x | 1.21x | 1.30x | 1.37x |
| Debt / EBITDA | 7.93x | 9.95x | 9.00x | 8.89x | 11.27x | 0.14x | 10.58x | 9.75x | 12.91x | 11.92x | 13.27x | 12.22x | 14.34x | 13.35x | 13.23x | 3.11x | 12.60x | 11.80x | 10.93x | 13.36x |
| Net Debt / EBITDA | 6.79x | 9.41x | 8.66x | 7.76x | 10.65x | -0.27x | 10.06x | 8.85x | 12.18x | 11.50x | 12.52x | 10.85x | 13.76x | 12.98x | 12.55x | 2.69x | 10.30x | 9.73x | 9.00x | 10.82x |
| Interest Coverage | 6.46x | 6.43x | 1.79x | 5.46x | 4.05x | 4.18x | 4.35x | 4.71x | 3.19x | 3.74x | 2.92x | 3.49x | 3.48x | 3.46x | 2.94x | 3.55x | 3.94x | 3.84x | 3.64x | 3.51x |
| Total Equity | 1.35B | 1.27B | 1.19B | 1.38B | 1.31B | 1.27B | 1.22B | 1.34B | 1.28B | 1.24B | 1.19B | 1.32B | 1.28B | 1.24B | 1.2B | 335.6M | 1.28B | 1.24B | 1.19B | 1.14B |
| Equity Growth % | 2.86% | 0.59% | -2.12% | 3.05% | 2.82% | 1.87% | 1.92% | 1.26% | -0.16% | 0.49% | -0.25% | 294.8% | -0.42% | -0.53% | 0.44% | -70.59% | 17.52% | -11.44% | 215.24% | -20.41% |
| Book Value per Share | 15.78 | 14.76 | 13.39 | 15.90 | 15.11 | 14.42 | 14.58 | 15.67 | 14.92 | 14.51 | 13.95 | 15.47 | 14.94 | 14.44 | 13.98 | 3.92 | 15.01 | 14.52 | 13.92 | 13.33 |
| Total Shareholders' Equity | 1.35B | 1.27B | 1.19B | 1.38B | 1.31B | 1.27B | 1.22B | 1.34B | 1.28B | 1.24B | 1.19B | 1.32B | 1.28B | 1.24B | 1.2B | 335.6M | 1.28B | 1.24B | 1.19B | 1.14B |
| Common Stock | 423.87M | 464.15M | 464.11M | 423.87M | 423.87M | 423.87M | 464.15M | 423.87M | 464.15M | 464.15M | 464.15M | 464.15M | 464.15M | 464.15M | 464.89M | 116.69M | 464.15M | 423.87M | 462.59M | 464.15M |
| Retained Earnings | 423.22M | 345.97M | 264M | 496.37M | 385.86M | 338.02M | 286.28M | 411.73M | 348.59M | 312.21M | 262.89M | 400.22M | 354.42M | 311.18M | 269.05M | 102.95M | 363.91M | 317.32M | 270.69M | 219.32M |
| Treasury Stock | -121.26M | -121.26M | -121.25M | -121.26M | -121.26M | -121.26M | -121.26M | -121.26M | -121.26M | -121.26M | -121.26M | -121.26M | -121.26M | -121.26M | -121.26M | -30.49M | -121.26M | -121.26M | -121.26M | -121.26M |
| Accumulated OCI | 152.26M | -17.03M | 151.66M | 151.54M | 151.95M | 152.04M | 152.58M | 152.5M | 152.43M | 152.73M | 152.87M | 151.82M | 151.88M | 151.91M | 151.09M | 37.64M | 148.25M | 149.98M | 148.04M | 148.55M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |