CEMENTOS PACASMAYO SAA

Annual Trend FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Adjustments to reconcile profit (loss) $341.7m $340.9m $310.8m $284.9m $422.1m $289.9m $282.9m $605.0m $525.4m $597.4m
Depreciation and amortization $111.3m $124.2m $129.8m $129.8m $139.2m $135.6m $138.5m $144.2m $158.2m $159.5m
Adjustments For Income Tax Expense ($62.3m) ($28.0m) ($70.9m) ($85.6m) ($76.8m) ($97.3m)
Additional Financial Items
Adjustments For Decrease Increase In Trade Account Receivable $28.1m ($31.2m) ($171k) ($23.4m) $38.0m ($47.7m) ($3.7m)
Adjustments For Finance Costs $88.7m $89.0m $95.1m $104.0m $100.3m
Adjustments For Finance Income $3.3m $5.8m $5.0m $2.6m $3.0m $2.9m $3.3m $7.2m $6.3m
Adjustments For Increase Decrease In Trade Account Payable ($36.2m) $14.1m ($9.7m) ($4.2m) $3.3m $48.8m $60.6m ($48.7m) ($14.9m)
Adjustments For Unrealised Foreign Exchange Losses Gains ($1.3m) $185k ($392k) ($483k)
General And Administrative Expense $136.8m
Goodwill $6.3m $4.5m $4.5m $4.5m $4.5m $4.5m $4.5m
Interest Received Classified As Operating Activities $2.6m $2.3m $2.4m $2.3m $1.8m $4.5m $3.7m $7.3m $6.4m
Payments Of Lease Liabilities Classified As Financing Activities $15.7m $15.2m $15.4m $3.6m $5.4m
Proceeds From Borrowings Classified As Financing Activities $70.9m $85.3m
Proceeds From Disposal Or Maturity Of Availableforsale Financial Assets $694k
Purchase Of Intangible Assets Classified As Investing Activities $5.3m $5.2m $9.0m $15.7m $16.7m $16.6m
Repayments Of Borrowings Classified As Financing Activities $70.9m $85.3m
Profit before income tax $185.1m $127.1m $116.1m $194.4m $85.9m $224.1m $262.4m $245.7m $296.2m $268.0m
Finance costs $75.4m $73.8m $87.3m $78.0m $88.7m $89.0m $95.1m $104.0m $100.3m $93.0m
Long-term incentive plan $16.1m $11.4m $9.5m $6.5m $5.8m $9.8m $8.3m $7.6m $7.2m $4.9m
Allowance for expected credit losses $1.2m $9.7m $1.5m $1.6m $563k $2.0m $1.7m $2.8m $3.5m
Provision for inventory obsolescence $3.5m $2.7m $3.8m $2.5m $2.5m $3.3m $2.0m $3.0m $6.4m $1.5m
Finance income ($3.3m) ($5.8m) ($5.0m) ($2.6m) ($3.0m) ($2.9m) ($3.3m) ($7.2m) ($6.3m) ($11.3m)
Reversal by arrangement of obsolescence of inventory, net ($336k) ($341k) ($7.8m)
Exchange difference related to monetary transactions ($392k) ($483k) $7.0m ($9.1m) $3.8m ($973k) $1.0m ($44k)
Net gain on derivative financial instruments recognized at fair value through profit or loss $59k ($19k)
Other items that do not generate operating flows, net $220k $477k ($258k) $728k $2.2m $3.8m $10.4m $18.0m $7.3m $2.9m
Increase in trade and other receivables ($31.2m) ($3.4m) ($23.4m) ($47.7m) ($3.7m) ($1.9m) ($34.2m) ($3.6m)
Decrease in inventories ($50.0m) ($31.9m) ($59.6m) ($97.7m) $54.1m ($151.5m) ($282.6m) $90.6m $5.9m $68.6m
(Increase) decrease in prepayments ($734k) $4.7m ($1.7m) ($4.4m) $4.8m ($13.0m) ($10.1m) $13.2m ($951k) ($11.3m)
Increase (decrease) in trade and other payables ($36.2m) $14.1m ($9.7m) ($4.2m) $3.3m $48.8m $60.6m ($48.7m) ($14.9m) $31.6m
Interest received $2.6m $2.3m $2.4m $2.3m $1.8m $4.5m $3.7m $7.3m $6.4m $11.8m
Purchase of intangible assets ($6.3m) ($31.1m) ($5.3m) ($5.2m) ($9.0m) ($15.7m) ($16.7m) ($16.6m) ($15.9m)
Loans granted ($1.1m) ($4.2m) ($174k) ($141k) ($1.7m) ($97k) ($462k)
Proceeds from loans $354k $3.7m $524k $149k $150k $326k $1.0m
Opening of term deposits with original maturity greater than 90 days ($209.0m) ($10.0m) ($32.8m)
Redemption of term deposits with original maturity greater than 90 days $209.0m $10.0m $32.8m
Payment of bank loans ($611.0m) ($674.5m) ($449.0m) ($661.5m) ($384.4m) ($474.6m)
Lease payments ($26.4m) ($14.9m) ($1.7m) ($2.4m) ($2.5m) ($3.6m) ($5.4m) ($7.2m)
Bank loans received $656.8m $638.3m $791.3m $220.0m $525.0m $639.0m $303.2m $392.2m
Payment of bank overdraft ($70.9m) ($85.3m)
Payment for hedging instrument ($15.2m) ($15.4m) ($7.7m)
Cash flow from settlement of derivative financial instruments $22.8m $1.5m $3.9m $93.3m
Proceeds from bank overdraft $70.9m $85.3m
Net foreign exchange difference $1.3m ($185k) $392k $483k $1.6m $15.8m ($5.8m) $976k ($663k) $69k
Unrealized exchange difference related to monetary transactions ($1.3m) $185k ($392k) ($483k) $7.0m ($9.1m) $3.8m ($973k) $1.0m ($44k)
Addition of right-of-use assets and lease liabilities $7.5m $217k $613k $6.9m $13.3m
Additions of quarry rehabilitation costs $7.8m $2.7m $4.5m $1.5m $2.1m
Profit or Loss $112.9m $80.6m $75.1m $132.0m $57.9m $153.2m $176.8m $168.9m $198.9m
Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities $1.4m $6.4m $12.4m $4.2m $4.6m $4.2m $2.7m $1.4m $4.4m ($26.8m)
Purchase of property, plant and equipment ($126.4m) ($71.4m) ($80.2m) ($77.7m) ($47.3m) ($85.6m) ($162.8m) ($272.6m) ($64.3m) ($102.8m)
Purchase of investments available for sale ($1.8m) ($363k) ($360k) ($512k)
Net cash flows used in investing activities ($135.6m) ($70.6m) ($98.8m) ($79.6m) ($48.4m) ($91.8m) ($176.2m) ($289.4m) ($76.6m) ($115.4m)
Cash flows from financing activities:
Dividends paid ($155) ($150) $161 $154 $98 $338 $180 $180 $176 ($175)
Dividends Paid Classified As Financing Activities $154 $125 $172 $121 $144 $337 $180 $175 $175
Dividends Paid Ordinary Shares Per Share $0.28 $0.35 $0.38 $0.23 $0.79 $0.42 $0.42 $0.41
Dividends returned $0 $0 $0 $0 $0 $0 $1
Net cash flows used in financing activities ($177.5m) ($185.4m) ($105.3m) ($106.8m) ($43.8m) ($130.1m) ($121.5m) ($115.4m) ($261.3m) ($264.4m)
Net (decrease) increase in cash and cash equivalents ($5.7m) ($541k) $18.7m $239.1m ($51.4m) ($185.8m) $7.4m ($16.8m) ($19.2m)
Cash and cash equivalents as of January 1 $80.2m $49.2m $49.1m $68.3m $308.9m $273.4m $81.8m $90.2m $72.7m $53.6m
Interest Paid Classified As Operating Activities $48.0m $52.3m $55.1m $47.2m $68.4m $68.4m $80.6m $96.9m $99.7m ($91.9m)
Income Taxes Paid Refund Classified As Operating Activities $54.7m $40.4m $54.4m $34.9m $24.1m $55.4m $94.2m $103.1m $111.0m ($156.8m)

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.