Cementos Pacasmayo S.A.A. (CPAC) Financial Statements & Analysis

Cementos Pacasmayo S.A.A. (CPAC) Income Statement

Cementos Pacasmayo S.A.A. reported revenue of PEN 2.12B in fiscal 2025 (fiscal year ended Dec 31, 2025), up 7.0% from PEN 1.98B a year earlier. Net income was PEN 154.21M, down 22.5% year over year, a net margin of 7.3%. Gross margin was 38.1% and operating margin 20.1%. In the most recent quarter, Q2 fiscal 2026 (ended Jun 30, 2026), revenue was PEN 558.85M, up 15.4% from the same quarter a year earlier.

Cementos Pacasmayo S.A.A. Income Statement Analysis

Values in billions PEN

Income Statement Balance Sheet Cash Flow Ratios

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Cementos Pacasmayo S.A.A. income statement - Annual data in billions PEN
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020	Dec 2019	Dec 2018	Dec 2017
Revenue & Gross Profit
Revenue	2.12	1.98	1.95	2.12	1.94	1.30	1.39	1.26	1.22
Cost of Revenue	1.31	1.25	1.26	1.46	1.38	0.92	0.91	0.80	0.73
Gross Profit	0.81	0.73	0.69	0.65	0.56	0.38	0.49	0.47	0.49
Operating Expenses
Research & Development	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Selling, General & Administrative	0.36	0.34	0.28	0.27	0.24	0.18	0.20	0.20	0.21
Operating Expenses	0.38	0.34	0.30	0.30	0.24	0.20	0.22	0.22	0.29
Operating Income	0.42	0.39	0.39	0.36	0.32	0.18	0.27	0.24	0.20
Other Income/Expense
Interest Income	0.01	0.01	0.01	0.00	0.00	0.00	0.00	0.00	0.01
Interest Expense	0.09	-0.10	0.10	0.08	-0.09	0.07	0.06	0.05	0.07
Other Income/Expense	-0.08	-0.09	-0.04	-0.02	-0.09	-0.09	-0.08	-0.13	-0.07
Income
Income Before Tax	0.27	0.30	0.25	0.26	0.22	0.09	0.19	0.12	0.13
Income Tax Expense	0.11	0.10	0.08	0.09	0.07	0.03	0.06	0.04	0.05
Net Income	0.15	0.20	0.17	0.18	0.15	0.06	0.13	0.08	0.09
Net Income - Continuous Operations	0.15	0.20	0.17	0.18	0.15	0.06	0.13	0.08	0.09
Net Income - Discontinued Operations	-	-	-	-	-	-	-	-	-
EBITDA	0.52	0.54	0.49	0.48	0.45	0.30	0.39	0.29	0.30
EBIT	0.36	0.39	0.35	0.34	0.32	-	-	-	-
Depreciation & Amortization	0.02	0.15	0.02	0.02	0.14	0.14	0.13	0.13	0.12
Earnings Per Share
Basic EPS	2.00	-	2.00	2.00	-	1.00	2.00	1.00	1.00
Diluted EPS	2.00	2.00	2.00	2.00	2.00	1.00	2.00	1.00	1.00
Basic Shares Outstanding	0.09	0.43	0.09	0.09	0.43	0.09	0.09	0.09	0.09
Diluted Shares Outstanding	0.09	0.43	0.09	0.09	0.43	0.09	0.09	0.09	0.09

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About Cementos Pacasmayo S.A.A. Financial Statements

What was Cementos Pacasmayo S.A.A.'s revenue in fiscal 2025?

Cementos Pacasmayo S.A.A. reported revenue of PEN 2.12B in fiscal 2025 (fiscal year ended Dec 31, 2025). That was up 7.0% from PEN 1.98B a year earlier.

Is Cementos Pacasmayo S.A.A. profitable?

Yes. Cementos Pacasmayo S.A.A. earned net income of PEN 154.21M in fiscal 2025, a net margin of 7.3%. In fiscal 2024 it earned PEN 198.88M.

What is Cementos Pacasmayo S.A.A.'s operating margin?

Cementos Pacasmayo S.A.A.'s operating income was PEN 424.73M on revenue of PEN 2.12B in fiscal 2025, an operating margin of 20.1%, compared with 19.8% a year earlier.

What is net profit margin?

Net profit margin is net income divided by revenue. It shows how much of each dollar of sales a company keeps as profit after all costs, interest and taxes. Full definition