Cementos Pacasmayo S.A.A (EPCC) - Net Assets
Based on the latest financial reports, Cementos Pacasmayo S.A.A (EPCC) has net assets worth €1.38 Billion EUR (≈ $1.62 Billion USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€3.29 Billion ≈ $3.85 Billion USD) and total liabilities (€1.91 Billion ≈ $2.23 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 Cementos Pacasmayo S.A.A liquid asset ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | €1.38 Billion |
| % of Total Assets | 42.06% |
| Annual Growth Rate | -5.94% |
| 5-Year Change | -11.29% |
| 10-Year Change | N/A |
| Growth Volatility | 8.04 |
Cementos Pacasmayo S.A.A - Net Assets Trend (2016–2024)
This chart illustrates how Cementos Pacasmayo S.A.A's net assets have evolved over time, based on quarterly financial data. Also explore how large is Cementos Pacasmayo S.A.A's balance sheet for the complete picture of this company's asset base.
Annual Net Assets for Cementos Pacasmayo S.A.A (2016–2024)
The table below shows the annual net assets of Cementos Pacasmayo S.A.A from 2016 to 2024. For live valuation and market cap data, see Cementos Pacasmayo S.A.A market cap and net worth.
| Year | Net Assets | Change |
|---|---|---|
| 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 |
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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 67.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | €285.35 Million | 23.52% |
| Other Components | €927.75 Million | 76.48% |
| Total Equity | €1.21 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 |
|---|---|
|
Cheryong Electric Co.Ltd
KQ:033100
|
$766.32 Million |
|
Pearl Global Industries Limited
NSE:PGIL
|
$766.44 Million |
|
Hangzhou Chinastars Reflective Material Co.Ltd.
SHE:301077
|
$766.55 Million |
|
Harum Energy Tbk PT
JK:HRUM
|
$766.60 Million |
|
Era Co Ltd
SHE:002641
|
$766.18 Million |
|
Guangdong Chant Group Inc
SHE:002616
|
$765.70 Million |
|
Anshan Senyuan Road Bridge
SHE:300210
|
$765.25 Million |
|
Chong Kun Dang Pharmaceutical
KO:185750
|
$765.24 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 2023 to 2024, total equity changed from 1,190,008,000 to 1,213,098,000, a change of 23,090,000 (1.9%).
- Net income of 198,875,000 contributed positively to equity growth.
- Dividend payments of 175,046,000 reduced retained earnings.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | €198.88 Million | +16.39% |
| Dividends Paid | €175.05 Million | -14.43% |
| Other Changes | €-739.00K | -0.06% |
| Total Change | €- | 1.94% |
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: 3.19x
- 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 2.57x to 3.19x 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 | €9.05 | x |
| 2018-12-31 | €3.39 | €9.05 | x |
| 2019-12-31 | €3.32 | €9.05 | x |
| 2020-12-31 | €3.19 | €9.05 | x |
| 2021-12-31 | €2.79 | €9.05 | x |
| 2022-12-31 | €2.79 | €9.05 | x |
| 2023-12-31 | €2.78 | €9.05 | x |
| 2024-12-31 | €2.83 | €9.05 | 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): 16.39%
- The company demonstrates strong efficiency in generating profits from shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.05%
- • Asset Turnover: 0.62x
- • Equity Multiplier: 2.61x
- Recent ROE (16.39%) is above the historical average (9.94%), 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 |
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: $48,656,080,891
- Average return on equity (ROE) among peers: 3.09%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Cementos Pacasmayo S.A.A (EPCC) | €1.38 Billion | 6.22% | 1.38x | $766.31 Million |
| Asia Cement (China) Holdings Corporation (4OJ) | $17.67 Billion | 10.01% | 0.21x | $404.25 Million |
| TECNOGLASS INC. DL-0001 (7FH) | $713.05 Million | 22.38% | 0.77x | $1.70 Billion |
| ROCCA SA ZY -05 (82J) | $1.23 Million | -35.57% | 1.17x | $5.96 Million |
| Loma Negra Compañía Industrial Argentina Sociedad Anónima (8LN) | $72.51 Billion | 9.08% | 0.45x | $1.23 Billion |
| BBMG Corporation (9BM) | $69.92 Billion | 4.06% | 2.32x | $199.60 Million |
| Anhui Conch Cement Company Limited (AQE) | $200.38 Billion | 3.84% | 0.27x | $3.14 Billion |
| Cemex SAB de CV ADR (CEXA) | $9.50 Billion | 7.13% | 2.05x | $14.44 Billion |
| China National Building Material Company Limited (D1Y) | $66.98 Billion | 8.91% | 3.73x | $2.38 Billion |
| Pilkington Deutschland AG (FDD) | $238.95 Million | -2.03% | 1.25x | $693.86 Million |
About Cementos Pacasmayo S.A.A
Cementos Pacasmayo S.A.A. produces, distributes, and sells cement and cement-related materials in Peru. It operates in three segments: Cement, Concrete, Mortar 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 sites; concre… Read more