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CPACCementos Pacasmayo S.A.A.
$11.92$1.0B
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  4. Financial Ratios

Cementos Pacasmayo S.A.A. (CPAC) Financial Ratios

Latest Ratios: P/E Ratio 23.9x · EV/EBITDA 8.3x · ROE 12.8%. (2009–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

CPAC Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$1.0B$892M$448M$440M$442M$533M$639M$790M$813M$1.1B$800M
Enterprise Value$1.4B$2.3B$1.9B$1.9B$2.0B$1.8B$906M$1.1B$1.8B$2.0B$1.7B
P/E Ratio →23.866.132.272.642.523.4610.665.9510.5611.276.87
P/S Ratio1.640.420.230.230.210.270.490.570.640.870.65
P/B Ratio2.920.750.370.370.370.451.691.840.560.700.41
P/FCF14.293.671.743.58—7.012.296.478.815.947.65
P/OCF10.222.621.391.073.953.121.933.853.994.093.31

P/E links to full P/E history page with 30-year chart

CPAC EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—1.070.950.990.930.930.700.791.461.621.39
EV / EBITDA8.303.883.433.663.973.982.872.754.966.134.46
EV / EBIT11.416.314.765.595.786.105.784.3011.1911.357.03
EV / FCF—9.337.3315.74—23.763.259.0319.9611.0816.38

CPAC Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin38.1%38.1%36.8%35.4%30.8%28.9%28.9%35.0%37.0%40.0%40.4%
Operating Margin20.1%20.1%19.8%19.8%16.8%16.4%13.6%19.4%19.1%16.3%22.1%
Net Profit Margin7.3%7.3%10.1%8.7%8.4%7.9%4.5%9.5%6.1%7.7%9.4%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE12.8%12.8%16.5%14.1%14.8%19.5%14.3%14.1%5.2%5.4%5.8%
ROA4.9%4.9%6.1%5.1%5.4%7.6%6.7%7.1%2.7%3.1%3.5%
ROIC12.2%12.2%11.0%10.7%10.3%15.3%19.0%12.6%7.4%5.6%7.0%
ROCE18.0%18.0%15.4%15.3%14.5%19.7%22.9%16.0%9.3%6.9%8.6%

CPAC Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity1.201.201.241.331.341.300.930.780.750.640.50
Debt / EBITDA2.442.442.743.003.243.411.120.832.902.992.59
Net Debt / Equity—1.151.181.251.271.070.710.730.710.610.46
Net Debt / EBITDA2.352.352.612.823.072.810.850.782.772.842.38
Debt / FCF—5.665.5912.16—16.750.962.5611.155.138.73
Interest Coverage4.144.143.993.443.573.332.214.133.392.365.32

CPAC Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.091.091.301.441.251.403.312.122.382.703.16
Quick Ratio0.280.280.290.290.320.561.570.650.740.881.21
Cash Ratio0.060.060.090.130.180.381.170.190.190.240.45
Asset Turnover—0.680.610.590.630.611.551.570.440.430.37
Inventory Turnover1.851.851.611.591.652.297.235.781.881.962.13
Days Sales Outstanding—29.5725.7119.5718.9721.037.9811.9328.6129.7737.42

CPAC Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield4.7%18.5%39.1%39.9%40.7%63.2%22.5%15.3%21.1%11.8%19.3%
Payout Ratio106.9%106.9%88.0%103.9%101.7%219.9%248.1%91.4%224.0%133.3%132.9%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield4.2%16.3%44.0%37.9%39.7%28.9%9.4%16.8%9.5%8.9%14.5%
FCF Yield7.0%27.2%57.4%28.0%—14.3%43.7%15.5%11.4%16.8%13.1%
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%3.2%0.0%
Total Shareholder Yield4.7%18.5%39.1%39.9%40.7%63.2%22.5%15.3%21.1%15.0%19.3%
Shares Outstanding—$86M$86M$86M$86M$86M$86M$86M$86M$86M$87M

Key Metrics

Growth RegimeAccelerating
ProfitabilityStrong
Balance SheetAdequate
Cash FlowMixed
Top Statement Risk

Regional Economic Concentration

Market Pricing Reflects Cyclical Recovery

According to current market data, CPAC trades at a forward P/E of 8.30, which appears to discount significant earnings growth compared to its TTM P/E of 24.21, suggesting that investors are pricing in a recovery in regional construction demand despite the prevailing political uncertainty in Peru.

The divergence between trailing and forward multiples indicates that the market anticipates a normalization of earnings following recent volatility. While the 1.25 PEG ratio suggests a reasonable valuation relative to growth, investors should monitor whether the company can sustain the margin expansion required to meet these forward-looking expectations.

Capital Efficiency Constrained by Intensity

Based on reported financial statements, CPAC's ROIC has remained in a narrow range between 2.2% and 4.0% over the last ten quarters, indicating that the company's heavy investment in regional production facilities has yet to generate returns that consistently exceed its cost of capital.

The persistent gap between ROIC and historical industry benchmarks suggests that the company's capital-intensive model requires significant volume growth to drive meaningful value creation. Investors should evaluate whether future capacity utilization can improve sufficiently to lift these returns, or if the current asset base remains structurally over-capitalized for the regional market.

Working Capital Cycles Remain Stretched

As reported in recent quarterly filings, CPAC's cash conversion cycle has remained elevated, peaking at 240 days in 2024Q2 and settling at 197 days in 2026Q1, primarily driven by high inventory days that reflect the logistical complexities of maintaining a dominant retail distribution network in Northern Peru.

The extended inventory holding period suggests that the company prioritizes product availability to maintain its regional moat, which inherently ties up significant working capital. This efficiency profile warrants further investigation into whether the DINO distribution network provides enough incremental margin to justify the associated carrying costs.

Debt Service Capacity Under Scrutiny

Based on the latest financial data, CPAC's interest coverage ratio of 6.43x in 2026Q1 shows improvement from the 2.92x low in 2023Q4, yet the debt-to-EBITDA ratio of 9.95x remains high, suggesting that the company's ability to service debt is sensitive to even minor fluctuations in operating cash flow.

While the current coverage levels appear adequate, the high debt-to-EBITDA ratio indicates limited financial flexibility should regional demand contract unexpectedly. Investors should monitor the company's refinancing schedule and the impact of potential currency volatility on its debt service obligations, given the reliance on external financing.

Misapplication of Standard P/E Multiples

The P/E ratio is frequently misapplied to CPAC, as it fails to account for the significant non-operating items and lumpy infrastructure project revenue that often distort net income, making it a poor proxy for the underlying cash-generating power of the core cement manufacturing business.

Analysts should instead focus on EV/EBITDA or free cash flow yields to better assess the company's operational performance, as these metrics strip away the noise of accounting adjustments and capital structure decisions. Relying solely on P/E may lead to an inaccurate assessment of the company's true valuation relative to its regional peers.

Download Financial Ratios Data

Includes 30+ ratios · 17 years · Updated daily

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CPAC — Frequently Asked Questions

Quick answers to the most common questions about buying CPAC stock.

What is Cementos Pacasmayo S.A.A.'s P/E ratio?

Cementos Pacasmayo S.A.A.'s current P/E ratio is 23.9x. The historical average is 6.0x. This places it at the 100th percentile of its historical range.

What is Cementos Pacasmayo S.A.A.'s EV/EBITDA?

Cementos Pacasmayo S.A.A.'s current EV/EBITDA is 8.3x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 4.0x.

What is Cementos Pacasmayo S.A.A.'s ROE?

Cementos Pacasmayo S.A.A.'s return on equity (ROE) is 12.8%. The historical average is 13.2%.

Is CPAC stock overvalued?

Based on historical data, Cementos Pacasmayo S.A.A. is trading at a P/E of 23.9x. This is at the 100th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Cementos Pacasmayo S.A.A.'s dividend yield?

Cementos Pacasmayo S.A.A.'s current dividend yield is 4.74% with a payout ratio of 106.9%.

What are Cementos Pacasmayo S.A.A.'s profit margins?

Cementos Pacasmayo S.A.A. has 38.1% gross margin and 20.1% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Cementos Pacasmayo S.A.A. have?

Cementos Pacasmayo S.A.A.'s Debt/EBITDA ratio is 2.4x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.