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 long-term investments to assets to see how much of total assets are deployed in long-term investments.
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 EPCC intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
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 stock market capitalisation.
| 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 | — |