Cementos Pacasmayo SAA ADR (CPAC) - Net Assets

Latest as of December 2025: $1.19 Billion USD

Based on the latest financial reports, Cementos Pacasmayo SAA ADR (CPAC) has net assets worth $1.19 Billion USD as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($3.10 Billion) and total liabilities ($1.91 Billion). 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 CPAC asset resilience ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	$1.19 Billion
% of Total Assets	38.37%
Annual Growth Rate	4.04%
5-Year Change	-0.05%
10-Year Change	-39.84%
Growth Volatility	59.2

Cementos Pacasmayo SAA ADR - Net Assets Trend (2009–2025)

This chart illustrates how Cementos Pacasmayo SAA ADR's net assets have evolved over time, based on quarterly financial data. Also explore Cementos Pacasmayo SAA ADR (CPAC) total assets for the complete picture of this company's asset base.

Annual Net Assets for Cementos Pacasmayo SAA ADR (2009–2025)

The table below shows the annual net assets of Cementos Pacasmayo SAA ADR from 2009 to 2025. For live valuation and market cap data, see how much is Cementos Pacasmayo SAA ADR worth.

Year	Net Assets	Change
2025-12-31	$1.19 Billion	-2.12%
2024-12-31	$1.22 Billion	+1.92%
2023-12-31	$1.19 Billion	-0.25%
2022-12-31	$1.20 Billion	+0.44%
2021-12-31	$1.19 Billion	+215.24%
2020-12-31	$378.06 Million	-11.95%
2019-12-31	$429.36 Million	-70.30%
2018-12-31	$1.45 Billion	-4.07%
2017-12-31	$1.51 Billion	-23.90%
2016-12-31	$1.98 Billion	-3.23%
2015-12-31	$2.05 Billion	-1.19%
2014-12-31	$2.07 Billion	+10.40%
2013-12-31	$1.88 Billion	-1.36%
2012-12-31	$1.90 Billion	+75.98%
2011-12-31	$1.08 Billion	+37.31%
2010-12-31	$787.01 Million	+24.43%
2009-12-31	$632.48 Million	--

Equity Component Analysis

This analysis shows how different components contribute to Cementos Pacasmayo SAA ADR'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 grown by 153.1% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2025)

Component	Amount	Percentage
Retained Earnings	$264.00 Million	22.16%
Common Stock	$464.11 Million	38.96%
Other Comprehensive Income	$151.66 Million	12.73%
Other Components	$311.49 Million	26.15%
Total Equity	$1.19 Billion	100.00%

Cementos Pacasmayo SAA ADR Competitors by Market Cap

The table below lists competitors of Cementos Pacasmayo SAA ADR ranked by their market capitalization.

Company	Market Cap
Shanghai Kaibao Pharmaceutical SHE:300039	$884.70 Million
China Petrochemical Development Corp TW:1314	$884.79 Million
CW Enerji SA IS:CWENE	$884.89 Million
V V Food & Beverage Co Ltd SHG:600300	$885.03 Million
Shenzhen Absen Optoelectronic Co Ltd SHE:300389	$884.16 Million
SDI Corp TW:2351	$883.71 Million
CNB Financial Corporation NASDAQ:CCNE	$883.70 Million
Yueyang Xingchang Petro-Chemical Co Ltd SHE:000819	$883.51 Million

Equity Growth Attribution

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

Equity Growth Insights

From 2024 to 2025, total equity changed from 1,217,069,651 to 1,191,258,707, a change of -25,810,944 (-2.1%).
Net income of 145,357,410 contributed positively to equity growth.
Dividend payments of 164,768,879 reduced retained earnings.
Other comprehensive income decreased equity by 926,455.

Equity Change Factors (2024 to 2025)

Factor	Impact	Contribution
Net Income	$145.36 Million	+12.2%
Dividends Paid	$164.77 Million	-13.83%
Other Comprehensive Income	$-926.46K	-0.08%
Other Changes	$-5.47 Million	-0.46%
Total Change	$-	-2.12%

Book Value vs Market Value Analysis

This analysis compares Cementos Pacasmayo SAA ADR'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: 0.77x
The company is trading below its book value, potentially indicating the market believes the assets are overvalued on the balance sheet or anticipates future losses.
The price-to-book ratio has decreased from 1.27x to 0.77x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2009-12-31	$8.45	$10.72	x
2010-12-31	$10.52	$10.72	x
2011-12-31	$14.02	$10.72	x
2012-12-31	$20.24	$10.72	x
2013-12-31	$19.42	$10.72	x
2014-12-31	$17.12	$10.72	x
2015-12-31	$9.42	$10.72	x
2016-12-31	$17.14	$10.72	x
2017-12-31	$16.89	$10.72	x
2018-12-31	$16.88	$10.72	x
2019-12-31	$5.01	$10.72	x
2020-12-31	$4.42	$10.72	x
2021-12-31	$13.92	$10.72	x
2022-12-31	$13.98	$10.72	x
2023-12-31	$13.95	$10.72	x
2024-12-31	$14.21	$10.72	x
2025-12-31	$13.91	$10.72	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Cementos Pacasmayo SAA ADR 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): 12.20%
The company shows good efficiency in utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 7.28%
• Asset Turnover: 0.64x
• Equity Multiplier: 2.61x
Recent ROE (12.20%) is below the historical average (13.55%), suggesting potential challenges in capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2009	23.39%	19.53%	0.67x	1.79x	$84.61 Million
2010	28.39%	24.86%	0.70x	1.64x	$144.59 Million
2011	6.46%	6.80%	0.50x	1.91x	$-37.04 Million
2012	8.64%	13.59%	0.49x	1.30x	$-25.05 Million
2013	8.64%	12.55%	0.43x	1.61x	$-24.59 Million
2014	9.68%	15.52%	0.38x	1.63x	$-6.43 Million
2015	11.09%	17.51%	0.36x	1.76x	$21.23 Million
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	5.31%	6.08%	0.44x	1.97x	$-67.85 Million
2019	30.75%	9.48%	1.57x	2.06x	$89.11 Million
2020	15.31%	4.47%	1.55x	2.21x	$20.09 Million
2021	12.85%	7.90%	0.61x	2.68x	$33.99 Million
2022	14.77%	8.36%	0.63x	2.82x	$57.12 Million
2023	14.14%	8.66%	0.59x	2.77x	$49.49 Million
2024	16.34%	10.05%	0.61x	2.67x	$77.17 Million
2025	12.20%	7.28%	0.64x	2.61x	$26.23 Million

Industry Comparison

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

Industry Context

Industry: Building Materials
Average net assets among peers: $3,356,017,548
Average return on equity (ROE) among peers: 10.82%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Cementos Pacasmayo SAA ADR (CPAC)	$1.19 Billion	23.39%	1.61x	$884.47 Million
Amrize Ltd (AMRZ)	$9.20 Billion	10.39%	1.50x	$27.46 Billion
Capstone Holding Corp. Common Stock (CAPS)	$69.15 Million	0.00%	0.05x	$3.84 Million
Captivision Inc. (CAPT)	$-12.26 Million	0.00%	0.00x	$52.27K
Cemex SAB de CV ADR (CX)	$17.13 Billion	0.97%	1.54x	$17.28 Billion
Eagle Materials Inc (EXP)	$1.04 Billion	14.66%	0.81x	$6.63 Billion
James Hardie Industries PLC ADR (JHX)	$-212.20 Million	0.00%	0.00x	$11.95 Billion
Knife River Corporation (KNF)	$1.48 Billion	13.66%	0.93x	$4.58 Billion
Loma Negra Compania Industrial Argentina SA ADR (LOMA)	$1.13 Billion	43.45%	6.93x	$1.30 Billion
Martin Marietta Materials Inc (MLM)	$376.30 Million	14.27%	0.58x	$35.43 Billion

About Cementos Pacasmayo SAA ADR

NYSE:CPAC USA Building Materials

Market Cap

$908.77 Million

Market Cap Rank

#9664 Global

#2510 in USA

Share Price

$10.72

Change (1 day)

+0.00%

52-Week Range

$5.36 - $11.16

All Time High

$11.16