$CPAC

CEMENTOS PACASMAYO SAA

CIK:0001221029|SEC Filings

Consolidated Statement of Profit or Loss - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Profit or loss [abstract]
Sales of goods	S/ 2,116,883	S/ 1,978,071	S/ 1,950,075
Cost of sales	(1,310,017)	(1,249,545)	(1,260,623)
Gross profit	806,866	728,526	689,452
Operating expenses
Administrative expenses	(291,538)	(253,383)	(231,967)
Selling and distribution expenses	(92,785)	(81,410)	(69,569)
Other operating expenses, net	(75,442)	(2,700)	(13,810)
Impairment to retirement of property, plant and equipment			(36,551)
Total operating expenses, net	(459,765)	(337,493)	(351,897)
Operating profit	347,101	391,033	337,555
Other income (expenses)
Finance income	11,291	6,298	7,246
Finance costs	(93,036)	(100,308)	(104,045)
Net gain on derivative financial instruments recognized at fair value through profit or loss			19
Gain (loss) from exchange difference, net	2,619	(836)	4,933
Total other expenses, net	(79,126)	(94,846)	(91,847)
Profit before income tax	267,975	296,187	245,708
Income tax expense	(113,770)	(97,312)	(76,808)
Profit for the year	S/ 154,205	S/ 198,875	S/ 168,900
Earnings per share
Basic income attributable to holders of common and investment shares of Cementos Pacasmayo S.A.A. (S/per share) (in Nuevos Soles per share)	S/ 0.36	S/ 0.46	S/ 0.39

Consolidated Statement of Cash Flows - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Operating activities
Profit before income tax	S/ 267,975	S/ 296,187	S/ 245,708
Non-cash adjustments to reconcile profit before income tax to net cash flows from operating activities
Depreciation and amortization	159,481	158,246	144,195
Finance costs	93,036	100,308	104,045
Long-term incentive plan	4,925	7,167	7,632
Allowance for expected credit losses	3,467	2,751	1,707
Provision for inventory obsolescence	1,469	6,696	2,956
Finance income	(11,291)	(6,298)	(7,246)
Reversal by arrangement of obsolescence of inventory, net	(7,819)	(341)	(336)
Net gain on disposal of property, plant and equipment and intangible assets	(2,028)	(3,642)	(813)
Exchange difference related to monetary transactions	(44)	1,048	(973)
Impairment related to retirement of property, plant and equipment			36,551
Net gain on derivative financial instruments recognized at fair value through profit or loss			(19)
Other items that do not generate operating flows, net	2,928	7,347	18,021
Working capital adjustments
Increase in trade and other receivables	(3,608)	(34,194)	(1,870)
Decrease in inventories	68,634	5,967	90,917
(Increase) decrease in prepayments	(11,268)	(951)	13,210
Increase (decrease) in trade and other payables	31,588	(14,894)	(48,680)
Adjustments to reconcile profit (loss)	597,445	525,397	605,005
Interest received	11,833	6,422	7,315
Interest paid	(91,898)	(99,678)	(96,907)
Income tax paid	(156,753)	(111,000)	(103,090)
Net cash flows from operating activities	360,627	321,141	412,323
Investing activities
Purchase of property, plant and equipment	(102,833)	(64,318)	(272,600)
Purchase of intangible assets	(15,893)	(16,563)	(16,707)
Purchase of investments available for sale	(512)	(360)
Loans granted	(462)	(97)	(1,679)
Cash flow proceeds from sale of property, plant and equipment	3,258	4,403	1,392
Proceeds from loans	1,000	326	150
Opening of term deposits with original maturity greater than 90 days		(32,782)	(10,000)
Redemption of term deposits with original maturity greater than 90 days		32,782	10,000
Net cash flows used in investing activities	(115,442)	(76,609)	(289,444)
Financing activities
Payment of bank loans	(474,564)	(384,364)	(661,520)
Dividends paid	(175,458)	(175,046)	(175,431)
Lease payments	(7,244)	(5,426)	(3,564)
Bank loans received	392,200	303,200	639,000
Dividends returned	660	297	465
Payment of bank overdraft			(85,333)
Payment for hedging instrument			(7,708)
Cash flow from settlement of derivative financial instruments			93,323
Proceeds from bank overdraft			85,333
Net cash flows used in financing activities	(264,406)	(261,339)	(115,435)
Net (decrease) increase in cash and cash equivalents	(19,221)	(16,807)	7,444
Net foreign exchange difference	69	(663)	976
Cash and cash equivalents as of January 1	72,723	90,193	81,773
Cash and cash equivalents as of December 31	53,571	72,723	90,193
Transactions with no effect on cash flows:
Unrealized exchange difference related to monetary transactions	(44)	1,048	(973)
Outstanding accounts payable related to acquisition of property, plant and equipment	(26,754)	(17,122)	(9,379)
Addition of right-of-use assets and lease liabilities	13,272		6,915
Additions of quarry rehabilitation costs	S/ 2,087	S/ 1,465	S/ 4,458

Consolidated Statement of Financial Position - PEN (S/) S/ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	S/ 53,571	S/ 72,723
Trade and other receivables, net	146,674	131,168
Income tax prepayments	24,857	7,736
Inventories	707,143	773,997
Prepayments	17,503	6,872
Total current assets	949,748	992,496
Non-current assets
Trade and other receivables, net	28,450	43,224
Financial investments designated at fair value through other comprehensive income	163	239
Property, plant and equipment, net	2,005,714	2,031,139
Intangible assets, net	62,800	63,596
Goodwill	4,459	4,459
Deferred income tax assets	34,994	21,816
Right of use assets	16,988	9,023
Other assets	50	51
Total non-current assets	2,153,618	2,173,547
Total assets	3,103,366	3,166,043
Current liabilities
Trade and other payables	283,907	242,051
Financial obligations	532,346	458,346
Lease liabilities	4,879	2,958
Income tax payable	3,784	17,937
Provisions	47,689	44,263
Total current liabilities	872,605	765,555
Non-current liabilities
Financial obligations	879,809	1,034,845
Lease liabilities	11,350	6,462
Provisions	29,005	28,146
Deferred income tax liabilities	119,232	117,937
Total non-current liabilities	1,039,396	1,187,390
Total liabilities	1,912,001	1,952,945
Equity
Capital stock	423,868	423,868
Investment shares	40,279	40,279
Investment shares held in treasury	(121,258)	(121,258)
Additional paid-in capital	432,779	432,779
Legal reserve	168,636	168,636
Other accumulated comprehensive loss	(16,966)	(16,551)
Retained earnings	264,027	285,345
Total equity	1,191,365	1,213,098
Total liabilities and equity	S/ 3,103,366	S/ 3,166,043