CPAC FY 2024 Earnings Report — Cementos Pacasmayo S.A.A. Revenue & Financial Results | Market Cap Arena

Cementos Pacasmayo S.A.A.CPAC

FY 2024 Earnings

Reported April 29, 2025

Quarter Comparison

Revenue

Operating Income

Gross Margin

Net Margin

EPS (Diluted)

Free Cash Flow

Metric	FY 2024	Prior Q	FY 2023	QoQ Change	YoY Change
Revenue	$573M	—	$565M	—	1.4%
Op. Income	$113M	—	$98M	—	15.8%
Gross Margin	36.8%	—	35.4%	—	1.5pp
Net Margin	10.1%	—	8.7%	—	1.4pp
EPS (Diluted)	$0.67	—	$0.56	—	17.9%
Free Cash Flow	$74M	—	$36M	—	108.8%

Revenue Flow

Item	Amount
REVENUE	$573M
Cost of Revenue	$362M
GROSS PROFIT	$211M
R&D Expenses	$0
Selling & Marketing	$8M
General & Administrative	$79M
SG&A Expenses	$87M
Other Expenses	$10M
Operating Expenses	$98M
Cost & Expenses	$460M
OPERATING INCOME	$113M
Interest Income	$2M
Interest Expense	$29M
Other Income/Expenses	-$27M
INCOME BEFORE TAX	$86M
Income Tax Expense	$28M
Net Income from Continuing Ops	$58M
Net Income from Discontinued Ops	$0
Other Adjustments	$0
NET INCOME	$58M
Net Income Deductions	$0
BOTTOM LINE NET INCOME	$58M
D&A	$46M
EBIT	$114M
EBITDA	$160M
EPS	$1
EPS Diluted	$1

Income Statement

Item	Amount
REVENUE	$573M
Cost of Revenue	$362M
GROSS PROFIT	$211M
R&D Expenses	$0
Selling & Marketing	$8M
General & Administrative	$79M
SG&A Expenses	$87M
Other Expenses	$10M
Operating Expenses	$98M
Cost & Expenses	$460M
OPERATING INCOME	$113M
Interest Income	$2M
Interest Expense	$29M
Other Income/Expenses	-$27M
INCOME BEFORE TAX	$86M
Income Tax Expense	$28M
Net Income from Continuing Ops	$58M
Net Income from Discontinued Ops	$0
Other Adjustments	$0
NET INCOME	$58M
Net Income Deductions	$0
BOTTOM LINE NET INCOME	$58M
D&A	$46M
EBIT	$114M
EBITDA	$160M
EPS	$1
EPS Diluted	$1

Cash Flow Statement

Item	Amount
Net Income	$58M
Depreciation & Amortization	$46M
Stock-Based Compensation	$0
Deferred Income Tax	$0
Other Non-Cash Items	-$2M
Change in Working Capital	-$8M
OPERATING CASH FLOW	$93M
Capital Expenditure	-$19M
Acquisitions (Net)	$0
Purchases of Investments	$0
Sales/Maturities of Investments	$0
Other Investing Activities	-$4M
NET CASH FROM INVESTING	-$22M
Net Debt Issuance	-$25M
Common Stock Repurchased	$0
Common Dividends Paid	-$51M
Other Financing Activities	$86.0K
NET CASH FROM FINANCING	-$76M
FREE CASH FLOW	$74M
Net Change in Cash	-$5M

Balance Sheet

Item	Amount
Cash & Equivalents	$21M
Short-Term Investments	$0
Net Receivables	$40M
Inventory	$225M
Other Current Assets	$0
TOTAL CURRENT ASSETS	$288M
PP&E (Net)	$591M
Goodwill	$1M
Intangible Assets	$18M
Long-Term Investments	$10M
Tax Assets	$27M
Other Non-Current Assets	$3M
TOTAL NON-CURRENT ASSETS	$652M
TOTAL ASSETS	$940M
Account Payables	$28M
Short-Term Debt	$134M
Deferred Revenue	$3M
Other Current Liabilities	$40M
TOTAL CURRENT LIABILITIES	$222M
Long-Term Debt	$301M
Deferred Revenue NC	$0
Deferred Tax Liabilities	$54M
Other Non-Current Liabilities	$8M
TOTAL NON-CURRENT LIABILITIES	$365M
TOTAL LIABILITIES	$588M
Common Stock	$134M
Additional Paid-In Capital	$126M
Retained Earnings	$83M
Treasury Stock	-$35M
Accum. Other Comp. Income	$44M
Other Equity	$0
TOTAL STOCKHOLDERS' EQUITY	$352M
Minority Interest	$0
TOTAL EQUITY	$352M
TOTAL LIABILITIES & EQUITY	$940M
Total Debt	$437M
Net Debt	$415M