Cementos Pacasmayo S.A.A (EPCC) — Defensive Interval Ratio

Latest as of March 2026: 49 days

Cementos Pacasmayo S.A.A (EPCC) has a Defensive Interval Ratio of 49 days as of March 2026. Defensive assets of €115.04 Million (cash €-, short-term investments €-, receivables €115.04 Million) cover 49 days of daily cash needs of €2.34 Million/day.

Defensive Interval Ratio

49 days
Days of operational coverage

Defensive Assets

€115.04 Million
Cash + ST Investments + Receivables

Daily Cash Need

€2.34 Million
Current Liabilities ÷ 365

Current Liabilities

€855.12 Million
EUR

Cementos Pacasmayo S.A.A Defensive Interval Ratio (2016–2025)

This chart shows how Cementos Pacasmayo S.A.A's Defensive Interval Ratio has evolved across 10 annual periods from 2016 to 2025. As of March 2026, the ratio stands at 49 days, meaning defensive assets of €115.04 Million can fund 49 days of operations without new revenue. For the complete balance sheet picture, see Cementos Pacasmayo S.A.A asset portfolio.

Annual Defensive Interval Ratio for Cementos Pacasmayo S.A.A (2016–2025)

The table below presents the year-by-year Defensive Interval Ratio for Cementos Pacasmayo S.A.A from 2016 to 2025, covering 10 annual filings. Each row shows defensive assets, daily cash need, the DIR in days, and the change in days compared to the prior year. See working capital to net assets of Cementos Pacasmayo S.A.A to evaluate short-term liquidity relative to the company's equity base.

Year DIR (days) Defensive Assets (EUR) Daily Cash Need Cash ST Investments Change (days)
2025 45 days €107.50 Million €2.39 Million/day €- €- ▼ -1 days
2024 45 days €95.42 Million €2.10 Million/day €- €- ▲ +1 days
2023 44 days €83.84 Million €1.89 Million/day €- €0.00 ▼ -19 days
2022 63 days €165.41 Million €2.61 Million/day €- €86.89 Million ▲ +17 days
2021 46 days €91.07 Million €1.98 Million/day €- €0.00 ▼ -55 days
2020 101 days €73.37 Million €726.22K/day €- €- ▼ -24 days
2019 125 days €120.53 Million €966.24K/day €- €- ▼ -18 days
2018 143 days €102.64 Million €717.37K/day €- €- ▼ -34 days
2017 177 days €99.44 Million €561.65K/day €- €- ▲ +14 days
2016 163 days €80.77 Million €494.94K/day €- €- —
DIR = (Cash + Short-term Investments + Net Receivables) / (Daily Cash Expenses)