Cementos Pacasmayo S.A.A. (CPAC) quarterly income statement — complete revenue, gross profit & net income history
| Metric | 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 | Q2'21 |
|---|
| Sales/Revenue | 555.67M | 559.54M | 574.07M | 484.1M | 499.17M | 526.67M | 517.75M | 457.1M | 476.55M | 511.38M | 516.66M | 442.04M | 480M | 533.89M | 553.56M | 502.89M | 525.41M | 524.87M | 507.17M | 440.92M |
| Revenue Growth % | 11.32% | 6.24% | 10.88% | 5.91% | 4.75% | 2.99% | 0.21% | 3.41% | -0.72% | -4.22% | -6.66% | -12.1% | -8.64% | 1.72% | 9.15% | 14.05% | 13.04% | 10.42% | 24.49% | 285.61% |
| Cost of Goods Sold | 321.28M | 339.62M | 350.17M | 304.42M | 315.81M | 329.32M | 322M | 295.53M | 302.7M | 309.74M | 342.02M | 289.46M | 319.4M | 370.77M | 387.69M | 344.8M | 360.44M | 363.47M | 358.77M | 324.52M |
| COGS % of Revenue | 57.82% | 60.7% | 61% | 62.88% | 63.27% | 62.53% | 62.19% | 64.65% | 63.52% | 60.57% | 66.2% | 65.48% | 66.54% | 69.45% | 70.04% | 68.56% | 68.6% | 69.25% | 70.74% | 73.6% |
| Gross Profit | 234.39M | 219.93M | 223.89M | 179.69M | 183.36M | 197.35M | 195.76M | 161.57M | 173.85M | 201.64M | 174.64M | 152.58M | 160.59M | 163.12M | 165.86M | 158.08M | 164.97M | 161.4M | 148.4M | 116.4M |
| Gross Margin % | 42.18% | 39.3% | 39% | 37.12% | 36.73% | 37.47% | 37.81% | 35.35% | 36.48% | 39.43% | 33.8% | 34.52% | 33.46% | 30.55% | 29.96% | 31.44% | 31.4% | 30.75% | 29.26% | 26.4% |
| Gross Profit Growth % | 27.83% | 11.44% | 14.37% | 11.21% | 5.47% | -2.13% | 12.09% | 5.89% | 8.26% | 23.61% | 5.29% | -3.48% | -2.65% | 1.07% | 11.76% | 35.81% | 23.82% | 7.6% | 13.17% | 5334.22% |
| Operating Expenses | 94.7M | 102.82M | 102.64M | 88.96M | 87.72M | 98.16M | 79.28M | 81.16M | 78.89M | 121.03M | 83.08M | 73.93M | 73.86M | 77.05M | 76.08M | 72.2M | 71.38M | 53.98M | 64.97M | 60.28M |
| OpEx % of Revenue | 17.04% | 18.38% | 17.88% | 18.38% | 17.57% | 18.64% | 15.31% | 17.76% | 16.56% | 23.67% | 16.08% | 16.72% | 15.39% | 14.43% | 13.74% | 14.36% | 13.59% | 10.28% | 12.81% | 13.67% |
| Selling, General & Admin | 89.99M | 84.77M | 96.65M | 86.9M | 86.23M | 62.51M | 77.25M | 76.2M | 76.26M | 53.83M | 72.79M | 71M | 75.26M | 50.87M | 75.39M | 71.89M | 70.36M | 37.92M | 64.88M | 61.38M |
| SG&A % of Revenue | 16.2% | 15.15% | 16.84% | 17.95% | 17.27% | 11.87% | 14.92% | 16.67% | 16% | 10.53% | 14.09% | 16.06% | 15.68% | 9.53% | 13.62% | 14.29% | 13.39% | 7.22% | 12.79% | 13.92% |
| Research & Development | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| R&D % of Revenue | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Operating Expenses | 1000K | 1000K | 1000K | 1000K | 1000K | 1000K | 1000K | 1000K | 1000K | 1000K | 1000K | 1000K | -1000K | 1000K | 688K | 311K | 1000K | 1000K | 93K | -1000K |
| Operating Income | 139.69M | 117.11M | 121.25M | 90.73M | 95.64M | 99.19M | 116.47M | 80.41M | 94.96M | 80.61M | 91.56M | 78.65M | 86.73M | 86.07M | 89.78M | 85.89M | 93.58M | 107.42M | 83.43M | 56.12M |
| Operating Margin % | 25.14% | 20.93% | 21.12% | 18.74% | 19.16% | 18.83% | 22.5% | 17.59% | 19.93% | 15.76% | 17.72% | 17.79% | 18.07% | 16.12% | 16.22% | 17.08% | 17.81% | 20.47% | 16.45% | 12.73% |
| Operating Income Growth % | 46.06% | 18.07% | 4.1% | 12.83% | 0.71% | 23.05% | 27.21% | 2.24% | 9.48% | -6.34% | 1.98% | -8.42% | -7.32% | -19.88% | 7.61% | 53.03% | 31.3% | 16.33% | -2.8% | 239.48% |
| EBITDA | 144.88M | 158.72M | 160.56M | 130.3M | 134.63M | 142.54M | 154.58M | 119.36M | 132.8M | 119.52M | 128.94M | 112.61M | 120.68M | 120.99M | 124.74M | 120.52M | 127.47M | 141.45M | 117.28M | 89.95M |
| EBITDA Margin % | 26.07% | 28.37% | 27.97% | 26.92% | 26.97% | 27.06% | 29.86% | 26.11% | 27.87% | 23.37% | 24.96% | 25.48% | 25.14% | 22.66% | 22.53% | 23.97% | 24.26% | 26.95% | 23.13% | 20.4% |
| EBITDA Growth % | 7.62% | 11.35% | 3.87% | 9.16% | 1.38% | 19.26% | 19.88% | 5.99% | 10.04% | -1.21% | 3.36% | -6.56% | -5.33% | -14.47% | 6.36% | 33.99% | 21.25% | 10.4% | -2.72% | 1678.68% |
| D&A (Non-Cash Add-back) | 5.2M | 41.61M | 39.31M | 39.57M | 38.99M | 43.35M | 38.1M | 38.95M | 37.84M | 38.91M | 37.38M | 33.96M | 33.94M | 34.92M | 34.96M | 34.64M | 33.89M | 34.03M | 33.85M | 33.83M |
| EBIT | 139.27M | 42.02M | 128.59M | 91.99M | 96.74M | 100.33M | 117.92M | 80.29M | 96.27M | 79.53M | 94M | 84M | 88.93M | 68.98M | 88.87M | 93.81M | 87.52M | 82.75M | 85.61M | 60.41M |
| Net Interest Income | -21.25M | -22.11M | -14.84M | -22.16M | -22.49M | -21M | -23.36M | -23.91M | -24.39M | -24.27M | -24.84M | -23.32M | -24.37M | -22.62M | -24.14M | -22.8M | -22.24M | -22.12M | -22.85M | -20.77M |
| Interest Income | 398K | 1.39M | 8.73M | 524K | 644K | 2.07M | 1.65M | 1.25M | 1.33M | 2.99M | 2.06M | 836K | 1.35M | 881K | 855K | 1.01M | 558K | 587K | 1.52M | 279K |
| Interest Expense | 21.65M | 23.49M | 23.57M | 22.69M | 23.13M | 23.08M | 25.02M | 25.16M | 25.72M | 27.26M | 26.91M | 24.16M | 25.72M | 23.5M | 25M | 23.81M | 22.8M | 22.7M | 24.37M | 21.05M |
| Other Income/Expense | -21.67M | -99.08M | -14.88M | -21.09M | -21.7M | -21.93M | -23.23M | -25.27M | -24.41M | -25.05M | -24.47M | -18.8M | -23.52M | -22.23M | -25.91M | -15.89M | -28.86M | -30.18M | -22.2M | -16.76M |
| Pretax Income | 118.02M | 18.03M | 106.37M | 69.63M | 73.94M | 77.26M | 93.25M | 55.13M | 70.55M | 55.56M | 67.09M | 59.85M | 63.21M | 63.84M | 63.87M | 69.99M | 64.72M | 77.24M | 61.23M | 39.36M |
| Pretax Margin % | 21.24% | 3.22% | 18.53% | 14.38% | 14.81% | 14.67% | 18.01% | 12.06% | 14.8% | 10.86% | 12.99% | 13.54% | 13.17% | 11.96% | 11.54% | 13.92% | 12.32% | 14.72% | 12.07% | 8.93% |
| Income Tax | 36.07M | 35.83M | 34.86M | 21.81M | 21.27M | 27.18M | 30.71M | 18.32M | 21.11M | 19.7M | 20.98M | 16.41M | 19.72M | 24.91M | 19.67M | 22.02M | 19M | 25.65M | 19.12M | 11.7M |
| Effective Tax Rate % | 30.57% | 198.7% | 32.77% | 31.32% | 28.76% | 35.18% | 32.93% | 33.22% | 29.92% | 35.45% | 31.27% | 27.43% | 31.2% | 39.03% | 30.79% | 31.45% | 29.35% | 33.21% | 31.22% | 29.72% |
| Net Income | 81.95M | -17.8M | 71.51M | 47.82M | 52.67M | 50.08M | 62.54M | 36.82M | 49.44M | 35.86M | 46.12M | 43.43M | 43.49M | 38.92M | 44.2M | 47.98M | 45.73M | 51.59M | 42.12M | 27.66M |
| Net Margin % | 14.75% | -3.18% | 12.46% | 9.88% | 10.55% | 9.51% | 12.08% | 8.05% | 10.37% | 7.01% | 8.93% | 9.83% | 9.06% | 7.29% | 7.98% | 9.54% | 8.7% | 9.83% | 8.3% | 6.27% |
| Net Income Growth % | 55.57% | -135.54% | 14.34% | 29.89% | 6.54% | 39.66% | 35.62% | -15.23% | 13.67% | -7.87% | 4.33% | -9.47% | -4.88% | -24.55% | 4.95% | 73.43% | 43.78% | 8.55% | -6.81% | 160.73% |
| Net Income (Continuing) | 81.95M | -17.8M | 71.51M | 47.82M | 52.67M | 50.08M | 62.54M | 36.82M | 49.44M | 35.86M | 46.12M | 43.43M | 43.49M | 38.92M | 44.2M | 47.98M | 45.73M | 51.59M | 42.12M | 27.66M |
| Discontinued Operations | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| EPS (Diluted) | 0.95 | -0.20 | 0.85 | 0.55 | 0.60 | 0.60 | 0.75 | 0.43 | 0.60 | 0.42 | 0.54 | 0.51 | 0.51 | 0.45 | 0.52 | 0.56 | 0.53 | 0.60 | 0.49 | 0.32 |
| EPS Growth % | 58.33% | -133.33% | 13.33% | 27.91% | 0% | 42.86% | 38.89% | -15.69% | 17.65% | -6.67% | 3.85% | -8.93% | -3.77% | -25% | 6.12% | 75% | 43.24% | 7.14% | -7.55% | 160.38% |
| EPS (Basic) | 0.95 | -0.20 | 0.85 | 0.55 | 0.60 | 0.60 | 0.75 | 0.43 | 0.60 | 0.42 | 0.54 | 0.51 | 0.51 | 0.45 | 0.52 | 0.56 | 0.53 | 0.60 | 0.49 | 0.32 |
| Diluted Shares Outstanding | 86.26M | 88.96M | 86.95M | 86.95M | 87.79M | 83.47M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M |
| Basic Shares Outstanding | 86.26M | 88.96M | 86.95M | 86.95M | 87.79M | 83.47M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M | 85.62M |
| Dividend Payout Ratio | 0.57% | - | 0.17% | 0.25% | 0.86% | 348.68% | 0.23% | 0.27% | 0.37% | 487.6% | 0.28% | 0.42% | 0.6% | 460% | 0.31% | 0.65% | 0.34% | 0.46% | 798.05% | 0.44% |