Cementos Pacasmayo S.A.A. (CPAC) quarterly cash flow statement — complete operating, investing & financing history
Cementos Pacasmayo S.A.A. (CPAC) cash flow statement — 17-year operating, investing & financing cash flows
| 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 |
|---|
| Cash from Operations | 191M | 40.64M | 80.78M | 169.99M | 50.18M | 59.68M | 108.24M | 137.25M | 90.96M | -15.37M | 115.93M | 247.86M | 107.17M | -59.09M | 50.28M | -2.58M | 37M | 27.11M | 14.62M | 72.83M |
| Operating CF Margin % | 34.18% | 7.31% | 14.44% | 29.61% | 10.37% | 11.96% | 20.55% | 26.51% | 19.9% | -3.22% | 22.67% | 47.97% | 24.24% | -12.31% | 9.42% | -0.47% | 7.36% | 5.16% | 2.79% | 14.36% |
| Operating CF Growth % | 280.65% | -31.89% | -25.36% | 23.85% | -44.83% | 488.35% | -6.63% | -44.63% | -15.13% | 74% | 130.56% | 9710.59% | 189.62% | -317.95% | 243.92% | -103.54% | -48.13% | 130.33% | -88.01% | -63.76% |
| Net Income | 115.07M | 81.95M | 18.03M | 106.37M | 69.63M | 73.94M | 50.08M | 93.25M | 36.82M | 70.55M | 35.86M | 67.09M | 59.85M | 63.21M | 63.84M | 63.87M | 69.99M | 64.72M | 77.24M | 61.23M |
| Depreciation & Amortization | 38.38M | 38.24M | 41.61M | 39.31M | 39.57M | 38.99M | 43.69M | 38.1M | 38.95M | 37.84M | 40.16M | 37.38M | 33.96M | 33.94M | 34.92M | 34.96M | 34.64M | 33.89M | 34.03M | 33.85M |
| Stock-Based Compensation | 0 | 855K | 0 | 0 | 0 | 0 | 7.17M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Cash Items | -45.12M | -30.87M | -42.82M | -35.46M | -23.37M | -50.52M | -11.82M | -34.04M | 7.93M | -35.54M | 57.95M | -27.73M | -3.63M | -39.42M | 4M | -25.77M | 2.81M | -34.27M | 16.42M | -26.5M |
| Working Capital Changes | 82.67M | -49.53M | 63.96M | 59.78M | -35.66M | -2.73M | 19.13M | 39.94M | 7.26M | -88.21M | -18.04M | 171.11M | 16.99M | -116.82M | -52.47M | -75.64M | -70.44M | -37.23M | -113.07M | 4.24M |
| Change in Receivables | 3.12M | -2.22M | 11.47M | 14.03M | -10.85M | -18.25M | -2.69M | -692K | 7.92M | -38.73M | -3.74M | -5.4M | 8.44M | -1.18M | 7.98M | -20.6M | 17.1M | -8.17M | -10M | -26.55M |
| Change in Inventory | 43.12M | 11.7M | 45.3M | -1.4M | 1.16M | 23.57M | 4.04M | -16.89M | 737K | 18.02M | 24.91M | 111.81M | -333K | -45.81M | -73.45M | -92.61M | -83.72M | -32.77M | -103.75M | -8.15M |
| Change in Payables | 0 | -39.48M | 0 | 0 | 0 | 0 | 0 | 0 | 1.14M | 0 | -53M | 59.92M | 0 | -65.16M | 165K | 0 | 0 | 0 | 0 | 0 |
| Cash from Investing | -14.67M | -26.9M | -32.43M | -26.76M | -20.07M | -36.18M | 2.69M | -44.3M | -18.69M | -16.32M | -26.57M | -97.13M | -86.09M | -79.65M | -72.97M | -60.28M | -28.36M | -14.57M | -32.31M | -29.66M |
| Capital Expenditures | -13.01M | -29.01M | -26.68M | -22.77M | -19.41M | -33.96M | -24.5M | -11.36M | -14.76M | -13.71M | -34.77M | -98.46M | -73.13M | -79.61M | -73.75M | -56.24M | -26.25M | -12.66M | -45.22M | -10.98M |
| CapEx % of Revenue | 2.33% | 5.22% | 4.77% | 3.97% | 4.01% | 6.8% | 4.65% | 2.19% | 3.23% | 2.88% | 6.8% | 19.06% | 16.54% | 16.58% | 13.81% | 10.16% | 5.22% | 2.41% | 8.61% | 2.17% |
| Acquisitions | 0 | 2.16M | 0 | 0 | 0 | 0 | 0 | 0 | 84K | 0 | 171K | -3.04M | 0 | 330K | 1.15M | 0 | 0 | 0 | 0 | 0 |
| Investments | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Investing | -1.67M | -47.82K | -5.75M | -3.98M | -654K | -1.71M | 27.19M | -161K | -4.01M | -2.25M | -477K | 2.88M | -2.96M | -370K | 1.15M | -4.04M | -2.11M | -1.91M | 14.68M | -18.68M |
| Cash from Financing | -55.22M | 11.4M | -177.34M | -41.18M | -4.33M | -41.55M | -177.68M | -40.56M | -40.27M | -2.83M | -176.72M | -39.99M | -655K | 102.39M | -103.68M | -8.45M | -1.05M | -8.3M | -619K | -124.69M |
| Debt Issued (Net) | -55.5M | 13.91M | -2.69M | -41.27M | -4.55M | -41.1M | -3.06M | -40.42M | -40.46M | -2.65M | -2.33M | -40.03M | -761K | 17.04M | 59.92M | -612K | -733K | -460K | -633K | 219.39M |
| Equity Issued (Net) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Dividends Paid | -22K | -470K | -174.76M | -125K | -120K | -454K | -174.62M | -141K | -101K | -184K | -174.38M | -127K | -184K | -263K | -179.05M | -135K | -313K | -156K | -235K | -336.11M |
| Share Repurchases | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Financing | 300K | -2.04M | 111K | 215K | 334K | 0 | 0 | 0 | 297K | 0 | 3K | 163K | 290K | 85.61M | 15.45M | -7.71M | 0 | -7.68M | 249K | -7.98M |
| Net Change in Cash | 120.89M | 25M | -128.84M | 101.77M | 25.88M | -17.97M | -66.88M | 52.22M | 31.99M | -34.87M | -86.93M | 111.46M | 20.39M | -36.5M | -129.88M | -66.34M | 13.39M | -8.8M | -25.51M | -69.74M |
| Free Cash Flow | 175.88M | 13.8M | 46.79M | 143.21M | 27.68M | 24.23M | 83.74M | 121.51M | 76.2M | -31.42M | 81.16M | 149.4M | 30.7M | -138.7M | -23.47M | -63.26M | 7.81M | 12.24M | -33.42M | 59.7M |
| FCF Margin % | 31.47% | 2.48% | 8.36% | 24.95% | 5.72% | 4.85% | 15.9% | 23.47% | 16.67% | -6.59% | 15.87% | 28.92% | 6.94% | -28.9% | -4.4% | -11.43% | 1.55% | 2.33% | -6.37% | 11.77% |
| FCF Growth % | 535.45% | -43.03% | -44.13% | 17.86% | -63.68% | 177.11% | 3.18% | -18.67% | 148.21% | 77.35% | 445.79% | 336.18% | 292.97% | -1233.45% | 29.76% | -205.95% | -84.54% | 1988.43% | -134.68% | -69.38% |
| FCF per Share | 2.05 | 0.16 | 0.53 | 1.65 | 0.32 | 0.28 | 1.00 | 1.42 | 0.89 | -0.37 | 0.95 | 1.74 | 0.36 | -1.62 | -0.27 | -0.74 | 0.09 | 0.14 | -0.39 | 0.70 |
| FCF Conversion (FCF/Net Income) | 2.47x | 0.50x | -4.54x | 2.38x | 1.05x | 1.13x | 2.16x | 2.19x | 2.47x | -0.31x | 3.23x | 5.37x | 2.47x | -1.36x | 1.29x | -0.06x | 0.77x | 0.59x | 0.28x | 1.73x |
| Interest Paid | 0 | 0 | 0 | 0 | 8.66M | 0 | 17.82M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Taxes Paid | 0 | 62.27M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |