Cementos Pacasmayo S.A.A (EPCC) — Cash Flow Quality Index
Cementos Pacasmayo S.A.A (EPCC) has a Cash Flow Quality Index of 0.50x as of March 2026. Operating cash flow of €40.64 Million is below net income of €81.95 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore EPCC cash generation efficiency to assess how effectively this company generates cash.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cementos Pacasmayo S.A.A Cash Flow Quality Index (2016–2025)
Historical Cash Flow Quality Index for Cementos Pacasmayo S.A.A across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Cementos Pacasmayo S.A.A (EPCC) total reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.
Annual Cash Flow Quality Index for Cementos Pacasmayo S.A.A (2016–2025)
Year-by-year earnings quality comparison for Cementos Pacasmayo S.A.A. For live market cap and the full company financial profile, see EPCC market cap overview.
| Year | Quality Index | Operating CF (EUR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 2.34x | €360.63 Million | €154.21 Million | ▲ +44.8% |
| 2024 | 1.61x | €321.14 Million | €198.88 Million | ▼ -21.2% |
| 2023 | 2.05x | €346.21 Million | €168.90 Million | ▲ +224.1% |
| 2022 | 0.63x | €111.82 Million | €176.80 Million | ▼ -43.2% |
| 2021 | 1.11x | €170.56 Million | €153.17 Million | ▼ -80.5% |
| 2020 | 5.72x | €331.37 Million | €57.89 Million | ▲ +268.4% |
| 2019 | 1.55x | €205.14 Million | €132.05 Million | ▼ -41.5% |
| 2018 | 2.65x | €203.63 Million | €76.70 Million | ▼ -4.0% |
| 2017 | 2.77x | €259.43 Million | €93.78 Million | ▲ +37.3% |
| 2016 | 2.02x | €234.10 Million | €116.17 Million | — |