Cementos Pacasmayo S.A.A. (CPAC) — Financial statements
Income statement, balance sheet, and cash flow for Cementos Pacasmayo S.A.A. — annual and quarterly history with growth and margin analysis.
| Metric (PEN Millions) | 2025 | 2024 | 2023 | 2022 | 2021 | |
|---|---|---|---|---|---|---|
| Revenue & Gross Profit | ||||||
| Revenue | 1,995↑0.9% | 1,978↑1.4% | 1,950↓7.8% | 2,116↑9.2% | 1,938 | |
| Cost of Revenue | 1,257↑0.6% | 1,250↓0.9% | 1,261↓13.9% | 1,464↑6.2% | 1,378 | |
| Gross Profit | 739↑1.4% | 729↑5.7% | 689↑5.7% | 652↑16.6% | 559 | |
| Operating Expenses | ||||||
| R&D Expenses | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| General & Administrative Expenses | 0.00↓100.0% | 272↑7.9% | 252↓0.3% | 253↑45.5% | 174 | |
| Selling & Marketing Expenses | 0.00↓100.0% | 29↑23.6% | 23↑2.5% | 23↓55.6% | 52 | |
| SG&A Expenses | 333↑10.6% | 301↑9.3% | 276↓0.1% | 276↑22.4% | 226 | |
| Other Expenses | 0.81↓97.8% | 36↓52.5% | 76↑269.0% | 21↑30.4% | 16 | |
| Operating Expenses | 334↓1.0% | 337↓4.1% | 352↑18.6% | 297↑23.0% | 241 | |
| Total Costs & Expenses | 1,591↑0.2% | 1,587↓1.6% | 1,613↓8.4% | 1,760↑8.7% | 1,620 | |
| Operating Results | ||||||
| Operating Income | 404↑3.4% | 391↑15.8% | 338↓5.0% | 355↑11.6% | 318 | |
| Depreciation & Amortization | 150↓4.9% | 158↑9.7% | 144↑4.1% | 139↑2.2% | 136 | |
| EBITDA | 555↑0.3% | 553↑12.8% | 491↑2.7% | 478↑10.7% | 431 | |
| EBIT | 404↑2.4% | 395↑14.1% | 346↑2.2% | 339↑14.6% | 296 | |
| Interest & Other Income | ||||||
| Net Interest Income | -76↑17.9% | -93↑4.3% | -97↓5.4% | -92↓6.7% | -86 | |
| Interest Income | 11↑69.0% | 6↑59.0% | 4↑19.8% | 3↑14.4% | 3 | |
| Interest Expense | 87↓12.3% | 99↓1.8% | 101↑5.9% | 95↑6.9% | 89 | |
| Non-Operating Income | 0.00↑100.0% | -4↑53.8% | -9↓155.2% | 16↓27.8% | 22 | |
| Other Income / Expenses | -152↓60.1% | -95↓3.3% | -92↑1.1% | -93↑1.3% | -94 | |
| Income Before Tax | 253↓14.7% | 296↑20.5% | 246↓6.4% | 262↑17.1% | 224 | |
| Income Tax Expense | 107↑10.2% | 97↑26.7% | 77↓10.3% | 86↑20.7% | 71 | |
| Net Income & EPS | ||||||
| Net Income from Continuing Operations | 145↓26.9% | 199↑17.7% | 169↓4.5% | 177↑15.4% | 153 | |
| Net Income from Discontinued Operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Net Income | 145↓26.9% | 199↑17.7% | 169↓4.5% | 177↑15.4% | 153 | |
| Bottom-Line Net Income | 145↓26.9% | 199↑17.7% | 169↓4.5% | 177↑15.4% | 153 | |
| EPS (Basic) | 1.70↓26.1% | 2.30↑17.9% | 1.95↓4.9% | 2.05↑13.9% | 1.80 | |
| EPS (Diluted) | 1.70↓26.1% | 2.30↑17.9% | 1.95↓4.9% | 2.05↑13.9% | 1.80 | |
| Weighted Average Shares | 86↑0.0% | 86↓0.0% | 86↑0.0% | 86↑0.0% | 86 | |
| Weighted Average Diluted Shares | 86↑0.0% | 86↑0.0% | 86↑0.0% | 86↑0.0% | 86 | |
* All figures in Millions of PEN, except per share data. Growth rates calculated Year-over-Year (YoY). Data source: SEC Filings.