Cementos Pacasmayo S.A.A. (BVL:CPACASC1)

Cementos Pacasmayo Balance Sheet

Financials in millions PEN. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	182.41	72.72	90.19	81.77	273.4	308.91
Cash & Short-Term Investments	182.41	72.72	90.19	81.77	273.4	308.91
Cash Growth	5.85%	-19.37%	10.30%	-70.09%	-11.49%	352.51%
Accounts Receivable	139.52	112.6	76.8	72.94	86.85	70.25
Other Receivables	20.95	17.26	19.49	26.63	12.88	11.83
Receivables	161.34	130.78	98.37	101.25	101.4	84.07
Inventory	750.72	774	791.07	884.97	605.18	460.61
Prepaid Expenses	41.75	6.87	6.81	25.06	18.8	5.73
Other Current Assets	22.23	8.13	5.81	95.41	10.6	18.42
Total Current Assets	1,158	992.5	992.25	1,188	1,009	877.74
Property, Plant & Equipment	2,015	2,040	2,107	2,011	1,980	2,021
Long-Term Investments	0.32	0.24	0.25	0.27	0.48	0.69
Goodwill	4.46	4.46	4.46	4.46	4.46	4.46
Other Intangible Assets	61.15	63.6	62.92	56.86	50.49	49.64
Long-Term Deferred Tax Assets	28.96	21.82	11.43	9.01	9.45	15.62
Other Long-Term Assets	24.51	43.28	43.47	43.63	147.83	45.93
Total Assets	3,293	3,166	3,222	3,314	3,202	3,016
Accounts Payable	113.79	96.57	107.63	157.05	111.48	83.97
Accrued Expenses	117.47	132.94	136.27	104.93	95.44	77.07
Short-Term Debt	339.2	303.2	228	578.7	450.96	65.23
Current Portion of Long-Term Debt	155.15	155.15	155.15	40.21	-	-
Current Portion of Leases	4.87	2.96	4	2.01	1.86	1.53
Current Income Taxes Payable	3.32	17.94	14.22	16.34	17.52	1.05
Current Unearned Revenue	-	-	8.34	-	-	-
Other Current Liabilities	93.52	56.8	35.78	53.91	44.9	36.22
Total Current Liabilities	827.31	765.56	689.39	953.14	722.16	265.07
Long-Term Debt	918.57	1,035	1,190	974.26	1,094	1,203
Long-Term Leases	11.94	6.46	4.13	2.35	3.97	5.1
Long-Term Deferred Tax Liabilities	119.46	117.94	120.88	141.64	148.8	149.86
Other Long-Term Liabilities	30.49	28.15	27.45	47.64	36.64	25.34
Total Liabilities	1,908	1,953	2,032	2,119	2,006	1,649
Common Stock	464.15	464.15	464.15	464.15	464.15	464.15
Additional Paid-In Capital	432.78	432.78	432.78	432.78	432.78	432.78
Retained Earnings	625.98	453.98	430.63	437.25	440.23	625.27
Treasury Stock	-121.26	-121.26	-121.26	-121.26	-121.26	-121.26
Comprehensive Income & Other	-16.86	-16.55	-16.29	-17.79	-20.09	-33.38
Total Common Equity	1,385	1,213	1,190	1,195	1,196	1,368
Shareholders' Equity	1,385	1,213	1,190	1,195	1,196	1,368
Total Liabilities & Equity	3,293	3,166	3,222	3,314	3,202	3,016
Total Debt	1,430	1,503	1,581	1,598	1,551	1,275
Net Cash (Debt)	-1,247	-1,430	-1,491	-1,516	-1,278	-966.31
Net Cash Per Share	-2.91	-3.34	-3.48	-3.54	-2.98	-2.26
Filing Date Shares Outstanding	428.11	428.11	428.11	428.11	428.11	428.11
Total Common Shares Outstanding	428.11	428.11	428.11	428.11	428.11	428.11
Working Capital	331.13	226.94	302.86	235.31	287.23	612.67
Book Value Per Share	3.23	2.83	2.78	2.79	2.79	3.19
Tangible Book Value	1,319	1,145	1,123	1,134	1,141	1,313
Tangible Book Value Per Share	3.08	2.67	2.62	2.65	2.66	3.07
Land	259.82	256.16	254.6	251.51	256.55	252.19
Buildings	1,011	1,005	791.19	680.98	679.51	676.96
Machinery	1,934	1,894	2,031	1,858	1,843	1,880
Construction In Progress	51.25	34.52	42.66	172.09	61.41	37

Source: S&P Global Market Intelligence. Standard template. Financial Sources.