Cementos Pacasmayo SAA (EPCC) Ratios
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Cementos Pacasmayo SAA Ratios
DE:EPCC's free cash flow for Q3 2026 was PEN224.18M. For the 2026 fiscal year, DE:EPCC's free cash flow was decreased by PEN-10.34M and operating cash flow was PEN234.52M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.09 | 1.30 | 1.44 | 1.25 | 1.40 |
| Quick Ratio | 0.28 | 0.29 | 0.29 | 0.32 | 0.56 |
| Cash Ratio | 0.06 | 0.09 | 0.13 | 0.09 | 0.38 |
| Solvency Ratio | 0.16 | 0.18 | 0.15 | 0.14 | 0.14 |
| Operating Cash Flow Ratio | 0.39 | 0.42 | 0.60 | 0.12 | 0.24 |
| Short-Term Operating Cash Flow Coverage | 0.63 | 0.69 | 1.06 | 0.18 | 0.38 |
| Net Current Asset Value | PEN -963.41M | PEN -1.03B | PEN -1.11B | PEN -989.66M | PEN -994.81M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.46 | 0.46 | 0.48 | 0.47 | 0.48 |
| Debt-to-Equity Ratio | 1.20 | 1.24 | 1.33 | 1.34 | 1.30 |
| Debt-to-Capital Ratio | 0.55 | 0.55 | 0.57 | 0.57 | 0.56 |
| Long-Term Debt-to-Capital Ratio | 0.43 | 0.46 | 0.50 | 0.45 | 0.48 |
| Financial Leverage Ratio | 2.61 | 2.67 | 2.77 | 2.82 | 2.68 |
| Debt Service Coverage Ratio | 0.65 | 0.81 | 0.85 | 0.55 | 0.67 |
| Interest Coverage Ratio | 4.90 | 3.95 | 3.35 | 3.74 | 3.58 |
| Debt to Market Cap | 0.48 | 0.89 | 0.96 | 0.95 | 0.73 |
| Interest Debt Per Share | 17.69 | 18.76 | 19.71 | 19.80 | 19.10 |
| Net Debt to EBITDA | 2.65 | 2.59 | 3.05 | 3.18 | 2.95 |
| Profitability Margins | |||||
| Gross Profit Margin | 38.12% | 36.83% | 35.36% | 30.82% | 28.87% |
| EBIT Margin | 16.98% | 19.98% | 17.77% | 16.03% | 15.27% |
| EBITDA Margin | 24.51% | 27.98% | 25.16% | 22.58% | 22.27% |
| Operating Profit Margin | 20.06% | 19.77% | 17.31% | 16.79% | 16.42% |
| Pretax Profit Margin | 12.66% | 14.97% | 12.60% | 12.40% | 11.57% |
| Net Profit Margin | 7.28% | 10.05% | 8.66% | 8.36% | 7.90% |
| Continuous Operations Profit Margin | 7.28% | 10.05% | 8.66% | 8.36% | 7.90% |
| Net Income Per EBT | 57.54% | 67.15% | 68.74% | 67.38% | 68.35% |
| EBT Per EBIT | 63.09% | 75.74% | 72.79% | 73.85% | 70.42% |
| Return on Assets (ROA) | 4.97% | 6.13% | 5.11% | 5.24% | 4.80% |
| Return on Equity (ROE) | 12.94% | 16.34% | 14.14% | 14.77% | 12.85% |
| Return on Capital Employed (ROCE) | 19.03% | 15.78% | 12.92% | 14.67% | 12.87% |
| Return on Invested Capital (ROIC) | 8.83% | 8.93% | 7.73% | 7.86% | 7.44% |
| Return on Tangible Assets | 5.08% | 6.26% | 5.22% | 5.33% | 4.88% |
| Earnings Yield | 5.14% | 11.78% | 10.24% | 10.53% | 7.22% |
| Efficiency Ratios | |||||
| Receivables Turnover | 12.34 | 14.19 | 18.66 | 19.25 | 17.36 |
| Payables Turnover | 13.84 | 12.90 | 11.71 | 9.19 | 12.42 |
| Inventory Turnover | 1.85 | 1.61 | 1.59 | 1.65 | 2.29 |
| Fixed Asset Turnover | 1.06 | 0.97 | 0.93 | 1.05 | 0.98 |
| Asset Turnover | 0.68 | 0.61 | 0.59 | 0.63 | 0.61 |
| Working Capital Turnover Ratio | 13.89 | 7.44 | 7.23 | 8.11 | 8.51 |
| Cash Conversion Cycle | 200.21 | 224.25 | 218.22 | 200.26 | 151.37 |
| Days of Sales Outstanding | 29.57 | 25.71 | 19.57 | 18.97 | 21.03 |
| Days of Inventory Outstanding | 197.01 | 226.83 | 229.83 | 221.03 | 159.72 |
| Days of Payables Outstanding | 26.37 | 28.29 | 31.18 | 39.74 | 29.38 |
| Operating Cycle | 226.58 | 252.54 | 249.40 | 240.00 | 180.75 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.97 | 3.75 | 4.82 | 1.31 | 1.99 |
| Free Cash Flow Per Share | 2.84 | 3.00 | 1.44 | -0.78 | 0.89 |
| Dividend Paid and CapEx Coverage Ratio | 1.30 | 1.34 | 0.89 | 0.31 | 0.40 |
| Capital Expenditure Coverage Ratio | 3.51 | 4.99 | 1.43 | 0.63 | 1.80 |
| Operating Cash Flow Coverage Ratio | 0.24 | 0.21 | 0.26 | 0.07 | 0.11 |
| Operating Cash Flow to Sales Ratio | 0.16 | 0.16 | 0.21 | 0.05 | 0.09 |
| Free Cash Flow Yield | 8.10% | 15.22% | 7.46% | -3.97% | 3.58% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 20.61 | 8.57 | 9.76 | 9.50 | 13.86 |
| Price-to-Sales (P/S) Ratio | 1.42 | 0.85 | 0.85 | 0.79 | 1.10 |
| Price-to-Book (P/B) Ratio | 2.52 | 1.39 | 1.38 | 1.40 | 1.78 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 12.34 | 6.57 | 13.41 | -25.20 | 27.92 |
| Price-to-Operating Cash Flow Ratio | 8.82 | 5.26 | 4.00 | 15.02 | 12.44 |
| Price-to-Earnings Growth (PEG) Ratio | -0.79 | 0.48 | -2.00 | 0.68 | 0.09 |
| Enterprise Value Multiple | 8.43 | 5.64 | 6.41 | 6.69 | 7.87 |
| Enterprise Value | 4.37B | 3.12B | 3.15B | 3.20B | 3.40B |
| EV to EBITDA | 8.43 | 5.64 | 6.41 | 6.69 | 7.87 |
| EV to Sales | 2.07 | 1.58 | 1.61 | 1.51 | 1.75 |
| EV to Free Cash Flow | 18.00 | 12.16 | 25.57 | -47.97 | 44.67 |
| EV to Operating Cash Flow | 12.87 | 9.72 | 7.63 | 28.60 | 19.91 |
| Tangible Book Value Per Share | 13.13 | 13.42 | 13.16 | 13.26 | 13.28 |
| Shareholders’ Equity Per Share | 13.91 | 14.21 | 13.95 | 13.98 | 13.92 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.42 | 0.33 | 0.31 | 0.33 | 0.32 |
| Revenue Per Share | 24.72 | 23.10 | 22.78 | 24.71 | 22.63 |
| Net Income Per Share | 1.80 | 2.32 | 1.97 | 2.07 | 1.79 |
| Tax Burden | 0.58 | 0.67 | 0.69 | 0.67 | 0.68 |
| Interest Burden | 0.75 | 0.75 | 0.71 | 0.77 | 0.76 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.17 | 0.16 | 0.13 | 0.12 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.34 | 1.61 | 2.44 | 0.43 | 0.76 |
Currency in PEN
