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Cementos Pacasmayo S.A.A. (CPAC)

NYSE / Basic Materials / Construction Materials

Share price

12.67 USD Market dataClose of Oct 15, 2026

Market capitalisation

1.08B USD Market dataClose of Oct 15, 2026
Market data
Oct 15, 2026
Filed accounts
FY2024, filed Apr 29, 2025
Ratios computed
Oct 15, 2026
Filed years
9, FY2016 to FY2024
Four kinds of sourceSEC filingCompany statementMarket dataComputedWhat each means
SEC filingFiled with the SEC
Read from a statement the company filed with the SEC, with the form, fiscal year, filing date and accession beside it.
Company statementCompany statement
What the company says about itself in a filing: an 8-K item, the auditor, its own segment names.
Market dataMarket data
Prices, market value and what analysts publish, with the date they are as of.
ComputedComputed by ValueScreener
Worked out by us from the other three, with the inputs and the formula one press away. A score is a research output, not a rating or a recommendation.
Reading

1 of 10

Overview

What the business is, what it costs, and how it reads on four questions.

Market dataSEC filingComputed

Four questions, at a glance

Quality

Return on equity

16.4% Computed

From the FY2024 filing

Read quality

Valuation

Price to earnings

18.76x Computed

FY2024 accounts, priced at the latest close

Read valuation

Cash generation

Free cash flow yield

6.9% Computed

FY2024 accounts, priced at the latest close

Read cash generation

Revenue and net income, by fiscal year

FY2015 Revenue: 1.23B PENFY2015 Net income: 215.5M PENFY2016 Revenue: 1.24B PENFY2016 Net income: 116.2M PENFY2017 Revenue: 1.22B PENFY2017 Net income: 93.8M PENFY2018 Revenue: 1.26B PENFY2018 Net income: 76.7M PENFY2019 Revenue: 1.39B PENFY2019 Net income: 132.0M PENFY2020 Net income: 57.9M PENFY2021 Net income: 153.2M PENFY2022 Revenue: 2.12B PENFY2022 Net income: 176.8M PENFY2023 Revenue: 1.95B PENFY2023 Net income: 168.9M PENFY2024 Revenue: 1.98B PENFY2024 Net income: 198.9M PEN
Revenue Net income10 fiscal years; a year whose statement names no SEC filing is market data, and the table in Filings says which.
Named tests met
0 of 30 Which tests
The business, and the score behind its five axes

The reading, in brief

Is it cheap

Price to earnings is 18.76x at the close of 2026-10-15 on FY2024 figures; the lines are 15.00x (Graham's defensive ceiling) and, by market convention, 10.00x, 25.00x and 40.00x, and this sits between 15.00x and 25.00x.

Today, against the Basic Materials sector (124 companies), 18.76x sits at the 42nd percentile; the middle half of that group runs from 15.03x to 34.97x.

Is it good

Return on equity was 16.4% in FY2024, in the band labelled "Strong" (15.0% to 25.0%), on lines anchored on Damodaran's cost-of-capital data, suggesting high returns on shareholders' money, which leverage can also produce.

Today, against the Basic Materials sector (247 companies), 16.4% sits at the 83rd percentile; the middle half of that group runs from -20.2% to 11.8%.

Is it safe

Interest coverage was 3.90x in FY2024, in the band labelled "Investment grade" (3.00x to 6.00x), on lines anchored on Damodaran's interest-coverage table.

Year by year against peers
Whether Cementos Pacasmayo S.A.A.'s return on equity stayed above the median of the Basic Materials sector, year by year. (FY2015 to FY2024, 10 fiscal years of Cementos Pacasmayo S.A.A. with a comparable figure)
The direction
Which way Cementos Pacasmayo S.A.A.'s return on equity has moved, and how steadily. (FY2015 to FY2024, 10 filed years of Cementos Pacasmayo S.A.A.)
What could explain it
What in Cementos Pacasmayo S.A.A.'s filed statements could explain the movements. (6 readings drawn from the statement lines Cementos Pacasmayo S.A.A. filed)
What to check next
What to check next on Cementos Pacasmayo S.A.A., and where in its filings. (3 questions for Cementos Pacasmayo S.A.A.)
In one paragraph
One paragraph on Cementos Pacasmayo S.A.A.'s returns, cash, balance sheet and price. (11 of sixteen figures read for Cementos Pacasmayo S.A.A.)

These are CPAC’s filed figures. The research desk says what they mean, against peers and its own years, with what to check next.

Research CPACPart of Serious. New accounts start with 30 days of Professional, free, no card.

2 of 10

What changed

The newest filing, what it moved, and when the next one is due.

SEC filingCompany statement

The newest accounts on file are the FY2024 annual report: 20-F, filed Apr 29, 2025, accession 0001213900-25-036914.

3 of 10

Quality

The returns the business earns on its capital, and the margins behind them.

SEC filingComputed

Cementos Pacasmayo S.A.A: returns on capital and margins, each with its source
FigureValue, source and document
Return on invested capital, after tax
Why n/a

The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.

n/a ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Return on equity16.4% ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Return on capital employed, pre-tax16.3% ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Return on assets6.3% ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Gross margin36.8% ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Operating margin19.8% ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Net margin10.1% ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
CPAC 10.1%
LOMA 22.0%SLVM 3.9%SCZM 10.0%SCL 2.0%NEXA 4.4%
2.0%22.0%
Net margin: CPAC against the 5 companies named under Valuation context, each as filed for its own latest year. Placement only: no average is drawn.

4 of 10

Financial strength

What it owes against what it owns, and whether it can meet what falls due.

SEC filingComputedCompany statement

Cementos Pacasmayo S.A.A: leverage, liquidity and distress, each with its source
FigureValue, source and document
Debt to equity
Why n/a

The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.

n/a ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Current ratio1.30 ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Quick ratio0.29 ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Interest coverage3.90x ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Altman Z-score2.39 ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Net debt
Why n/a

The FY2024 balance sheet carries no net debt we could read.

n/a ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Total assets 3.17BTotal liabilities 1.95BShareholders' equity 1.21BOwnsOwes, and equity
Total assets Total liabilities Shareholders’ equity
The balance sheet, line by line

Financial health

What Cementos Pacasmayo S.A.A owned and owed at the end of fiscal 2024, from the balance sheet it filed (20-F, filed Apr 29, 2025, 0001213900-25-036914).

Cementos Pacasmayo S.A.A: balance sheet position
Total assets3.17B FiledFY2024 20-F, filed Apr 29, 2025
Total liabilities1.95B FiledFY2024 20-F, filed Apr 29, 2025
Shareholders' equity1.21B FiledFY2024 20-F, filed Apr 29, 2025
Cash72.7M FiledFY2024 20-F, filed Apr 29, 2025
Total debtn/a FiledFY2024 20-F, filed Apr 29, 2025
Net debtn/a
Current ratio1.30
Debt to equityn/a
  • Debt to equity: FY2024: The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.

Read from the filed balance sheet for each year, with the income statement of the same year supplying operating profit where a ratio needs it. Nothing here is a view on whether this company is sound.

5 of 10

Valuation context

What the market charges for it, against its own record and companies like it.

Market dataSEC filingComputed

Cementos Pacasmayo S.A.A: what the market charges, each with its source
FigureValue, source and document
Price to earnings18.76x ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
P/E on trailing twelve months
Why n/a

A trailing figure needs 4 filed quarters with the dates they were filed on, and we hold 0 for this company. Nothing is drawn rather than a line built from fewer.

n/a ComputedClose of Oct 15, 2026 · Trailing four quarters, each as known on the day; the quarterly filings are listed under Filings
Price to book3.08x ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Price to sales1.89x ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Enterprise value to EBIT
Why n/a

We do not hold this figure for this company, so there is nothing to show.

n/a ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Enterprise value to EBITDA
Why n/a

We do not hold this figure for this company, so there is nothing to show.

n/a ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Price to earnings over growth2.28 ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Diluted earnings per share
Why n/a

The FY2024 filing carries no diluted earnings per share we could read.

n/a FiledFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Graham number
Why n/a

We do not hold this figure for this company, so there is nothing to show.

n/a ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914

We publish no fair value or price target of our own. Value CPAC on your own assumptions in the DCF workbench, starting from the filed figures.

Its own record, and companies like it

Valuation

What the market charges for Cementos Pacasmayo S.A.A today, and the multiples it has carried. No value of ours: the figures are the filings’ and the market’s.

Cementos Pacasmayo S.A.A: valuation
Share price12.67 USD
Market capitalisation1.08B USD
Enterprise value to EBITDAn/a
Graham numbern/a
Diluted earnings per share, FY2015n/a

Diluted earnings per share, FY2015: Filed before the 797-for-1000 split on 3 Mar 2017, and the filing it was read from cannot be placed against it, so it is not put on today's share count and is not shown beside figures that are.

Price to earnings on trailing twelve months: A trailing figure needs 4 filed quarters with the dates they were filed on, and we hold 0 for this company. Nothing is drawn rather than a line built from fewer.

Companies like Cementos Pacasmayo S.A.A

  1. Loma Negra Compañía Industrial Argentina Sociedad Anónima (LOMA)Market cap 1.18B USD
  2. Sylvamo Corporation (SLVM)Market cap 1.29B USD
  3. Santacruz Silver Mining Ltd. Common Shares (SCZM)Market cap 773.7M USD
  4. Stepan Company (SCL)Market cap 1.41B USD
  5. Nexa Resources S.A. (NEXA)Market cap 1.65B USD

Same sector (Basic Materials) and size band (Small, 300M to 2B), nearest in market value, net margin and current ratio. Each of those counts equally, by how many of the companies considered sit between the two on it. Closest first: the order is likeness and nothing else.

6 of 10

Cash generation

Whether profit arrives as cash, and what is paid back to shareholders.

SEC filingComputed

Cementos Pacasmayo S.A.A: cash generation and what is paid out, each with its source
FigureValue, source and document
Free cash flow yield6.9% ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Free cash flow256.8M PEN ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Free cash flow margin13.0% ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Dividend yield
Why n/a

The newest cash flow statement on file ended more than fifteen months ago, so it says nothing about today's yield.

n/a ComputedClose of Oct 15, 2026 · FY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Payout ratio88.0% ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
FY2015 Free cash flow: -207.7M PENFY2015 Net income: 215.5M PENFY2016 Free cash flow: 115.2M PENFY2016 Net income: 116.2M PENFY2017 Free cash flow: 179.1M PENFY2017 Net income: 93.8M PENFY2018 Free cash flow: 123.4M PENFY2018 Net income: 76.7M PENFY2019 Free cash flow: 127.5M PENFY2019 Net income: 132.0M PENFY2020 Free cash flow: 284.0M PENFY2020 Net income: 57.9M PENFY2021 Free cash flow: 85.0M PENFY2021 Net income: 153.2M PENFY2022 Free cash flow: -51.0M PENFY2022 Net income: 176.8M PENFY2023 Free cash flow: 139.7M PENFY2023 Net income: 168.9M PENFY2024 Free cash flow: 256.8M PENFY2024 Net income: 198.9M PEN
Free cash flow Net incomeProfit that arrives as cash stands level with net income; a gap year after year is worth reading about.

7 of 10

Filings

Every figure, the year it is for and the document it was read from.

SEC filingMarket data

The filed figures

Computed from the accounts this company filed with the SEC and, in a ratio with a price in it, the last close, dated on this page. Every filed figure below carries the fiscal year and the filing date its accounts were read from, and every blank carries the reason it is blank. Nothing here is a view on this company.

Cementos Pacasmayo S.A.A.: the eight ratios, with the fiscal year and filing date behind each.
FigureValueYearAs of
18.76xFY2024Oct 15, 2026
3.08xFY2024Oct 15, 2026
n/aFY2024Oct 15, 2026
n/a Enterprise value is the market value plus total debt less cash, and the filed balance sheet reports no debt total or no cash.
6.9%FY2024Oct 15, 2026
n/aFY2024Apr 29, 2025
n/a The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.
n/aFY2024Oct 15, 2026
n/a The newest cash flow statement on file ended more than fifteen months ago, so it says nothing about today's yield.
n/aFY2024Apr 29, 2025
n/a The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.
1.30FY2024Apr 29, 2025
1.89xFY2024Oct 15, 2026
2.28FY2024Oct 15, 2026
2.39FY2024Oct 15, 2026
-2.51FY2024Apr 29, 2025
6/9FY2024Apr 29, 2025

The figures are computed from the accounts for fiscal 2024, the newest full year on file. 9 filed fiscal years on record, FY2016 to FY2024, from SEC EDGAR. Prices as of Oct 15, 2026. Ratios recomputed Oct 15, 2026. Two facts, because a recompute is not a fresh quote.

The year and the filing date name the statement each figure’s accounts are read from, and they stand even where the figure itself could not be computed: the line beneath a blank says what that statement did not carry. A figure’s name opens its formula and the filings behind it; a statement that names no SEC filing has no filing date, and reads n/a.

Ten years of filed figures, year by year

Ten years of filed figures

10 fiscal years, FY2015 to FY2024. 9 read from the annual reports Cementos Pacasmayo S.A.A filed with the SEC, each naming its filing; the rest from statements that name none, which are market data. Amounts in PEN, as reported.

Cementos Pacasmayo S.A.A: revenue, earnings, free cash flow and returns, by fiscal year, with the filing each year was read from
YearRevenueOperating incomeNet incomeEPS, dilutedFree cash flowOperating marginReturn on equityFiling
FY20241.98B391.0M198.9Mn/a256.8M19.8%16.4%20-F, Apr 29, 20250001213900-25-036914
FY20231.95B337.6M168.9Mn/a139.7M17.3%14.2%20-F, Apr 30, 20240001213900-24-037804
FY20222.12B355.3M176.8Mn/a-51.0M16.8%14.8%20-F, Apr 27, 20230001213900-23-033155
FY2021n/a318.3M153.2Mn/a85.0Mn/a12.8%20-F, Apr 28, 20220001213900-22-022283
FY2020n/a176.1M57.9Mn/a284.0Mn/a4.2%20-F, Apr 30, 20210001213900-21-023749
FY20191.39B270.5M132.0Mn/a127.5M19.4%9.3%20-F, May 1, 20200001213900-20-010732
FY20181.26B241.8M76.7Mn/a123.4M19.1%5.3%20-F, Apr 30, 20190001615774-19-006749
FY20171.22B198.6M93.8Mn/a179.1M16.3%6.2%20-F, Apr 30, 20180001615774-18-003041
FY20161.24B272.8M116.2Mn/a115.2M22.1%6.2%20-F, Apr 30, 20180001615774-18-003041
FY20151.23B328.0M215.5Mn/a-207.7M26.6%11.1%Market data, supplied Oct 15, 2026accession n/a
  • Revenue, compound annual growth FY2015 to FY2024: 5.4%
  • Earnings, compound annual growth FY2015 to FY2024: -0.9%
  • Earnings per share: Fewer than two filed years carry earnings per share.
  • Free cash flow: Free cash flow was not positive in both 2015 and 2024, so a compound rate across the window is not defined. Both figures are in the table.

Every figure in this section is a line of a filed annual statement or a ratio of two of them. Nothing here is estimated or smoothed. Earnings per share filed before a share split are put on today's share count, and say so. Nothing here is a verdict on the company.

8 of 10

Risks and guardrails

The accounting screens, the published tests, and the lines you can set to be told.

ComputedCompany statement

Cementos Pacasmayo S.A.A: accounting screens and published tests, each with its source
FigureValue, source and document
Beneish M-score-2.51 ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Piotroski F-score6/9 ComputedFY2024 20-F, filed Apr 29, 2025, 0001213900-25-036914
Named tests met0 of 30 Computed
Beta-0.08 ComputedClose of Oct 15, 2026

The named tests

Of 30 tests value investors published: 0 met, 20 not met, 10 we could not complete. Counts, never a score: a single figure would have to decide that meeting one investor’s criteria and meeting another’s are worth the same.

Which tests, by name(all 30)
Meets
None of the named tests.
Does not
Defensive investor (Benjamin Graham); Deep value; Large cap, low P/E; High F-score, low P/B (Joseph Piotroski); Three forensic scores; Low PEG, low debt (Peter Lynch); Gross margin, turnover (Robert Novy-Marx); High yield, low payout; Near the 52-week low; Z-score and coverage (Edward Altman); Two thirds of NCAV (Benjamin Graham); Owner earnings yield; High return on tangibles; Low P/S, rising earnings (James O'Shaughnessy); Book or below, low debt (Walter Schloss); Tangible book or below; Clean books, high ROIC; Cheapest quarter on P/E (David Dreman); Cheapest quarter on P/B (David Dreman); Low P/E, growth, yield (John Neff)
Not measured
Earnings yield and ROIC (Joel Greenblatt); High returns and growth; EV/EBITDA and coverage; Dividends and buybacks; Low beta, profitable; ROIC at or above WACC; P/E times P/B (Benjamin Graham); High returns, low debt; Cash-covered dividend; Cash-flow yield and ROIC. A test with a figure we could not read is incomplete, never met and never failed.
Figures we could not read(11)
  • Debt to Equity: The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.
  • Positive Earnings Streak: The latest filed year has no per-share earnings we can read; the test needs 10.
  • EV/EBIT: We do not hold this figure for this company, so there is nothing to show.
  • Return on Invested Capital: The filed borrowings do not add up to a total we can stand behind: the filer's own liability subtotals leave room for debt we did not read.
  • Eps Growth 5Y: We do not hold this figure for this company, so there is nothing to show.
  • EV/EBITDA: We do not hold this figure for this company, so there is nothing to show.
  • Dividend Yield: The newest cash flow statement on file ended more than fifteen months ago, so it says nothing about today's yield.
  • Share Count Change Yoy: We do not hold this figure for this company, so there is nothing to show.
  • ROIC-WACC Spread: We do not hold this figure for this company, so there is nothing to show.
  • Price To Graham: We do not hold this figure for this company, so there is nothing to show.
  • Dividend Streak: The stored figure is a zero that can stand for data we do not hold, so this test is not measured.

9 of 10

Declared positions

Whether anybody here owns this company.

Positions declared by the founder: no holding in any company shown here, as of October 3, 2026.

10 of 10

Next step

What to do with what you have read.

A thesis is your reason for owning it, in your words, with the figures that must stay true. Checking those figures every night against the newest filed accounts, and telling you once when one breaks, is what the subscription adds.

More on this company

What this cannot tell you

  • 11 figures could not be read on this company, among them Debt to Equity, Positive Earnings Streak, EV/EBIT. Each blank in the table above names the rest, with its reason. 10 named tests come back incomplete because of them, which is neither met nor missed.
  • We hold 9 filed fiscal years rather than 10, so the run above is shorter than a full decade and is counted as what it is.

And the one that is true of all of it: This is what the numbers say today. It cannot tell you the day one of them stops being true. Nothing here can, because the reasons are not written down.

Running this once is arithmetic on public documents and you are welcome to it. Writing down why you own each company, in your own words and with the numbers that have to stay true for it to hold, and then having those numbers re-checked every night against the newest filed accounts, and against the latest close where a rule watches a price, is Professional, the plan a new account starts on for 30 days, one trial per person. It writes to you the day one breaks, and stays quiet when nothing does. The check runs every night at 23:30 UTC. A filing is picked up the night after it is published.

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ValueScreener · valuescreener.ai · Computed from accounts filed with the SEC by this company, read from EDGAR, and from dated closing prices. On this page a filed figure opens into its formula, its inputs and the statement, fiscal year and filing date it was read from, and a price into the day of its close. A figure that cannot show that trail says so.

A computation on accounts filed with the SEC, not a recommendation and not advice. Past filings do not indicate future results. Risk disclaimer.

Margin Notes

Once a week, what changed in the filings of US-listed companies, why it can matter to a thesis, and what deserves a closer review. Grounded in filings, not market noise.

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