Cementos Pacasmayo S.A.A (EPCC) - Net Assets

Latest as of March 2026: €1.27 Billion EUR ≈ $1.49 Billion USD

Based on the latest financial reports, Cementos Pacasmayo S.A.A (EPCC) has net assets worth €1.27 Billion EUR (≈ $1.49 Billion USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€3.13 Billion ≈ $3.66 Billion USD) and total liabilities (€1.86 Billion ≈ $2.17 Billion USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check how tangible is Cementos Pacasmayo S.A.A's equity to evaluate the tangible quality of the company's equity base.

Key Net Assets Metrics

Metric Value
Current Net Assets €1.27 Billion
% of Total Assets 40.68%
Annual Growth Rate -5.49%
5-Year Change -0.37%
10-Year Change N/A
Growth Volatility 7.67

Cementos Pacasmayo S.A.A - Net Assets Trend (2016–2025)

This chart illustrates how Cementos Pacasmayo S.A.A's net assets have evolved over time, based on quarterly financial data. See Cementos Pacasmayo S.A.A defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.

Annual Net Assets for Cementos Pacasmayo S.A.A (2016–2025)

The table below shows the annual net assets of Cementos Pacasmayo S.A.A from 2016 to 2025. For live valuation and market cap data, see Cementos Pacasmayo S.A.A market cap and net worth.

Year Net Assets Change
2025-12-31 €1.19 Billion
≈ $1.39 Billion		 -1.79%
2024-12-31 €1.21 Billion
≈ $1.42 Billion		 +1.94%
2023-12-31 €1.19 Billion
≈ $1.39 Billion		 -0.43%
2022-12-31 €1.20 Billion
≈ $1.40 Billion		 -0.06%
2021-12-31 €1.20 Billion
≈ $1.40 Billion		 -12.56%
2020-12-31 €1.37 Billion
≈ $1.60 Billion		 -3.81%
2019-12-31 €1.42 Billion
≈ $1.66 Billion		 -2.05%
2018-12-31 €1.45 Billion
≈ $1.70 Billion		 -3.67%
2017-12-31 €1.51 Billion
≈ $1.76 Billion		 -23.90%
2016-12-31 €1.98 Billion
≈ $2.31 Billion		 --

Equity Component Analysis

This analysis shows how different components contribute to Cementos Pacasmayo S.A.A's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

  • Retained earnings have decreased by 69.5% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2025)

Component Amount Percentage
Retained Earnings €264.03 Million 22.16%
Other Components €927.34 Million 77.84%
Total Equity €1.19 Billion 100.00%

Cementos Pacasmayo S.A.A Competitors by Market Cap

The table below lists competitors of Cementos Pacasmayo S.A.A ranked by their market capitalization.

Company Market Cap
Samsung Fire And Marine Ins Pref
KO:000815
 $774.96 Million
We Buy Cars Hlds Ltd
JSE:WBC
 $775.07 Million
MBK Public Company Limited
BK:MBK-R
 $775.40 Million
Doosan Skoda Power as
PR:DSPW
 $775.73 Million
Lotte Reit Co Ltd
KO:330590
 $774.51 Million
Anhui Huaheng Biotechnology Co. Ltd. A
SHG:688639
 $774.45 Million
Qualipoly Chemical Corp
TW:4722
 $774.29 Million
Banco Mercantil do Brasil S.A
SA:BMEB3
 $774.23 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Cementos Pacasmayo S.A.A's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 1,213,098,000 to 1,191,365,000, a change of -21,733,000 (-1.8%).
  • Net income of 154,205,000 contributed positively to equity growth.
  • Dividend payments of 175,458,000 reduced retained earnings.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income €154.21 Million +12.94%
Dividends Paid €175.46 Million -14.73%
Other Changes €-480.00K -0.04%
Total Change €- -1.79%

Book Value vs Market Value Analysis

This analysis compares Cementos Pacasmayo S.A.A's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

  • Current price-to-book ratio: 3.31x
  • The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
  • The price-to-book ratio has increased from 2.61x to 3.31x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2017-12-31 €3.52 €9.20 x
2018-12-31 €3.39 €9.20 x
2019-12-31 €3.32 €9.20 x
2020-12-31 €3.19 €9.20 x
2021-12-31 €2.79 €9.20 x
2022-12-31 €2.79 €9.20 x
2023-12-31 €2.78 €9.20 x
2024-12-31 €2.83 €9.20 x
2025-12-31 €2.78 €9.20 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Cementos Pacasmayo S.A.A utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

  • Current Return on Equity (ROE): 12.94%
  • The company shows good efficiency in utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 7.28%
  • • Asset Turnover: 0.68x
  • • Equity Multiplier: 2.60x
  • Recent ROE (12.94%) is above the historical average (10.24%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2016 6.22% 9.37% 0.37x 1.78x €-70.57 Million
2017 6.22% 7.65% 0.44x 1.87x €-56.87 Million
2018 5.28% 6.08% 0.44x 1.97x €-68.44 Million
2019 9.29% 9.48% 0.48x 2.06x €-10.12 Million
2020 4.23% 4.47% 0.43x 2.21x €-78.86 Million
2021 12.81% 7.90% 0.61x 2.68x €33.59 Million
2022 14.80% 8.36% 0.64x 2.77x €57.31 Million
2023 14.19% 8.66% 0.61x 2.71x €49.90 Million
2024 16.39% 10.05% 0.62x 2.61x €77.57 Million
2025 12.94% 7.28% 0.68x 2.60x €35.07 Million

Industry Comparison

This section compares Cementos Pacasmayo S.A.A's net assets metrics with peer companies in the Building Materials industry.

Industry Context

  • Industry: Building Materials
  • Average net assets among peers: $171,964,841,230
  • Average return on equity (ROE) among peers: 4.12%

Peer Company Comparison

Company Net Assets Return on Equity Debt-to-Equity Market Cap
Cementos Pacasmayo S.A.A (EPCC) €1.27 Billion 6.22% 1.46x $774.87 Million
Asia Cement (China) Holdings Corporation (4OJ) $10.21 Billion 5.90% 0.61x $354.11 Million
TECNOGLASS INC. DL-0001 (7FH) $631.18 Million 25.56% 0.61x $1.61 Billion
ROCCA SA ZY -05 (82J) $1.66 Million -14.09% 0.85x $5.14 Million
Loma Negra Compañía Industrial Argentina Sociedad Anónima (8LN) $1.07 Trillion 2.21% 0.78x $1.08 Billion
BBMG Corporation (9BM) $62.91 Billion 4.27% 2.31x $185.93 Million
Anhui Conch Cement Company Limited (AQE) $200.38 Billion 3.84% 0.27x $2.93 Billion
Cemex SAB de CV ADR (CEXA) $13.64 Billion 7.04% 1.12x $14.44 Billion
China National Building Material Company Limited (D1Y) $193.51 Billion 2.28% 1.53x $2.40 Billion
Pilkington Deutschland AG (FDD) $238.95 Million 0.04% 1.04x $693.86 Million

About Cementos Pacasmayo S.A.A

F:EPCC Germany Building Materials
Market Cap
$911.81 Million
€779.92 Million EUR
Market Cap Rank
#10247 Global
#1217 in Germany
Share Price
€9.20
Change (1 day)
+1.10%
52-Week Range
€4.98 - €9.35
All Time High
€9.35
Categories
Companies in Germany Building Materials
About

Cementos Pacasmayo S.A.A. produces, distributes, and sells cement and cement-related materials in Peru. It operates in three segments: Cement, Concrete, Mortar, Pavement and Precast; Quicklime; and Sales of Construction Supplies. The company offers cement and concrete products for use in residential and commercial construction, and civil engineering; ready-mix concrete for use in construction sit… Read more