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CPACCementos Pacasmayo S.A.A.
$12.31$1.1B
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Cementos Pacasmayo S.A.A. (CPAC) Financial Ratios

Latest Ratios: P/E Ratio 24.5x · EV/EBITDA 8.4x · ROE 12.8%. (2009–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

CPAC Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$1.1B$892M$448M$440M$442M$533M$639M$790M$813M$1.1B$800M
Enterprise Value$1.5B$2.3B$1.9B$1.9B$2.0B$1.8B$906M$1.1B$1.8B$2.0B$1.7B
P/E Ratio →24.466.132.272.642.523.4610.665.9510.5611.276.87
P/S Ratio1.680.420.230.230.210.270.490.570.640.870.65
P/B Ratio2.990.750.370.370.370.451.691.840.560.700.41
P/FCF14.653.671.743.58—7.012.296.478.815.947.65
P/OCF10.472.621.391.073.953.121.933.853.994.093.31

P/E links to full P/E history page with 30-year chart

CPAC EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—1.070.950.990.930.930.700.791.461.621.39
EV / EBITDA8.453.883.433.663.973.982.872.754.966.134.46
EV / EBIT11.626.314.765.595.786.105.784.3011.1911.357.03
EV / FCF—9.337.3315.74—23.763.259.0319.9611.0816.38

CPAC Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin38.1%38.1%36.8%35.4%30.8%28.9%28.9%35.0%37.0%40.0%40.4%
Operating Margin20.1%20.1%19.8%19.8%16.8%16.4%13.6%19.4%19.1%16.3%22.1%
Net Profit Margin7.3%7.3%10.1%8.7%8.4%7.9%4.5%9.5%6.1%7.7%9.4%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE12.8%12.8%16.5%14.1%14.8%19.5%14.3%14.1%5.2%5.4%5.8%
ROA4.9%4.9%6.1%5.1%5.4%7.6%6.7%7.1%2.7%3.1%3.5%
ROIC12.2%12.2%11.0%10.7%10.3%15.3%19.0%12.6%7.4%5.6%7.0%
ROCE18.0%18.0%15.4%15.3%14.5%19.7%22.9%16.0%9.3%6.9%8.6%

CPAC Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity1.201.201.241.331.341.300.930.780.750.640.50
Debt / EBITDA2.442.442.743.003.243.411.120.832.902.992.59
Net Debt / Equity—1.151.181.251.271.070.710.730.710.610.46
Net Debt / EBITDA2.352.352.612.823.072.810.850.782.772.842.38
Debt / FCF—5.665.5912.16—16.750.962.5611.155.138.73
Interest Coverage4.144.143.993.443.573.332.214.133.392.365.32

CPAC Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.091.091.301.441.251.403.312.122.382.703.16
Quick Ratio0.280.280.290.290.320.561.570.650.740.881.21
Cash Ratio0.060.060.090.130.180.381.170.190.190.240.45
Asset Turnover—0.680.610.590.630.611.551.570.440.430.37
Inventory Turnover1.851.851.611.591.652.297.235.781.881.962.13
Days Sales Outstanding—29.5725.7119.5718.9721.037.9811.9328.6129.7737.42

CPAC Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield4.6%18.5%39.1%39.9%40.7%63.2%22.5%15.3%21.1%11.8%19.3%
Payout Ratio106.9%106.9%88.0%103.9%101.7%219.9%248.1%91.4%224.0%133.3%132.9%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield4.1%16.3%44.0%37.9%39.7%28.9%9.4%16.8%9.5%8.9%14.5%
FCF Yield6.8%27.2%57.4%28.0%—14.3%43.7%15.5%11.4%16.8%13.1%
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%3.2%0.0%
Total Shareholder Yield4.6%18.5%39.1%39.9%40.7%63.2%22.5%15.3%21.1%15.0%19.3%
Shares Outstanding—$86M$86M$86M$86M$86M$86M$86M$86M$86M$87M

Key Metrics

Growth RegimeAccelerating
ProfitabilityStrong
Balance SheetAdequate
Cash FlowMixed
Top Statement Risk

Working capital-driven cash flow volatility

Disconnect Between Trailing and Forward Multiples

CPAC's forward P/E of 4.88 suggests a dramatic earnings acceleration is priced in, contrasting sharply with its trailing P/E of 24.16 and an implied growth rate well above its historical average.

The massive discount in the forward P/E compared to the trailing P/E indicates market expectations of a significant jump in earnings power. However, with a PEG of 1.24, this growth appears to be priced at a moderate premium relative to the broader market. Investors should monitor if the operational momentum reflected in recent quarterly performance can translate into the sustained earnings growth required to validate this forward valuation.

Margin Expansion Drives Earning Power

Operating margins have expanded significantly from 17.6% in Q2 2024 to 24.4% in Q2 2026, according to the company's quarterly reports, indicating strong operating leverage as revenue growth outpaces fixed cost inflation.

The improvement is broad-based, with gross margins also expanding, but the disproportionate rise in operating margin is the key driver of enhanced profitability. This trend suggests the company is successfully scaling its operations and controlling overhead, though sustainability will depend on maintaining volume growth and input cost discipline. The net margin volatility in Q4 2025 serves as a reminder of potential non-operational headwinds.

Improving but Sub-Optimal Capital Returns

Return on invested capital has improved from 2.2% in Q2 2024 to 4.0% in Q2 2026, as per the provided financial data, reflecting higher profitability but still lagging peer benchmarks.

The upward trajectory in ROIC is positive and driven primarily by expanding net and operating margins rather than asset turnover, which has been stagnant. However, the absolute level remains well below peer USLM (48.5%) and even EXP (14.8%), suggesting CPAC's capital-intensive asset base is not yet generating competitive returns. This indicates potential for further capital efficiency improvement or, conversely, that the business model requires significant capital for modest returns.

Debt Service Comfortable Amid Elevated Leverage

The company's D/E ratio of 1.03 and interest coverage of 6.46x in Q2 2026 show improved debt serviceability from a year prior, though the D/EBITDA multiple remains high at 7.93x.

While the interest coverage ratio has nearly doubled over the past year, indicating that debt service is becoming more manageable with operational improvements, the D/EBITDA level suggests the absolute debt burden is still substantial. The decline in leverage from earlier peaks is encouraging, but the company's refinancing needs and exposure to interest rate changes remain key risks to monitor, especially given the cyclical nature of its industry.

Lengthy Cycle Tied to Inventory

CPAC's cash conversion cycle remains extremely long at 181 days in Q2 2026, driven almost entirely by a 181-day inventory holding period, which according to the data is a structural feature of its operations.

The CCC is largely dictated by Days Inventory Outstanding, which is typical for a cement producer managing large, slow-moving stockpiles. However, the slight improvement in DSO and DPO suggests some management of receivables and payables. The overall long cycle ties up working capital and explains the significant volatility in cash flows from operations, as small changes in inventory valuation or turnover can have outsized effects.

The Danger of Applying EV/EBITDA

The EV/EBITDA ratio, commonly used for industrial firms, may be misleading for CPAC due to its high capital intensity and the resulting large depreciation burden that inflates EBITDA relative to true cash earnings.

For a company with PP&E comprising roughly 63% of assets, EBITDA significantly overstates operational cash flow by ignoring the substantial depreciation expense required to maintain its asset base. A more appropriate metric for CPAC might be EV/EBIT or P/FCF, which better account for the capital reinvestment needs of the business. Using EV/EBITDA alone could lead investors to underestimate the capital intensity and overestimate the sustainable earnings power of the firm.

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Includes 30+ ratios · 17 years · Updated daily

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CPAC — Frequently Asked Questions

Quick answers to the most common questions about buying CPAC stock.

What is Cementos Pacasmayo S.A.A.'s P/E ratio?

Cementos Pacasmayo S.A.A.'s current P/E ratio is 24.5x. The historical average is 6.0x. This places it at the 100th percentile of its historical range.

What is Cementos Pacasmayo S.A.A.'s EV/EBITDA?

Cementos Pacasmayo S.A.A.'s current EV/EBITDA is 8.4x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 4.0x.

What is Cementos Pacasmayo S.A.A.'s ROE?

Cementos Pacasmayo S.A.A.'s return on equity (ROE) is 12.8%. The historical average is 13.2%.

Is CPAC stock overvalued?

Based on historical data, Cementos Pacasmayo S.A.A. is trading at a P/E of 24.5x. This is at the 100th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Cementos Pacasmayo S.A.A.'s dividend yield?

Cementos Pacasmayo S.A.A.'s current dividend yield is 4.63% with a payout ratio of 106.9%.

What are Cementos Pacasmayo S.A.A.'s profit margins?

Cementos Pacasmayo S.A.A. has 38.1% gross margin and 20.1% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Cementos Pacasmayo S.A.A. have?

Cementos Pacasmayo S.A.A.'s Debt/EBITDA ratio is 2.4x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.