Cementos Pacasmayo S.A.A (EPCC) — Working Capital to Net Assets Ratio
Cementos Pacasmayo S.A.A (EPCC) has a Working Capital to Net Assets ratio of 11.6% as of March 2026. Working capital of €147.82 Million (current assets of €1.00 Billion minus current liabilities of €855.12 Million) is measured against net assets of €1.27 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base. See Cementos Pacasmayo S.A.A liquidity coverage in days to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Cementos Pacasmayo S.A.A Working Capital to Net Assets (2016–2025)
This chart shows how Cementos Pacasmayo S.A.A's Working Capital to Net Assets ratio has evolved across 10 annual periods from 2016 to 2025. As of March 2026, the ratio stands at 11.6%, reflecting working capital of €147.82 Million against net assets of €1.27 Billion EUR. For the complete balance sheet picture, see Cementos Pacasmayo S.A.A balance sheet assets.
Annual Working Capital to Net Assets for Cementos Pacasmayo S.A.A (2016–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Cementos Pacasmayo S.A.A from 2016 to 2025, covering 10 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check how resilient are Cementos Pacasmayo S.A.A's assets to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (EUR) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 6.5% | €77.14 Million | €1.19 Billion | €949.75 Million | €872.61 Million | ▼ -12.2 pp |
| 2024 | 18.7% | €226.94 Million | €1.21 Billion | €992.50 Million | €765.55 Million | ▼ -6.7 pp |
| 2023 | 25.5% | €302.86 Million | €1.19 Billion | €992.25 Million | €689.39 Million | ▲ +5.8 pp |
| 2022 | 19.7% | €235.31 Million | €1.20 Billion | €1.19 Billion | €953.14 Million | ▼ -4.3 pp |
| 2021 | 24.0% | €287.23 Million | €1.20 Billion | €1.01 Billion | €722.16 Million | ▼ -20.8 pp |
| 2020 | 44.8% | €612.67 Million | €1.37 Billion | €877.74 Million | €265.07 Million | ▲ +17.0 pp |
| 2019 | 27.8% | €395.65 Million | €1.42 Billion | €748.33 Million | €352.68 Million | ▲ +3.2 pp |
| 2018 | 24.6% | €357.49 Million | €1.45 Billion | €619.33 Million | €261.84 Million | ▲ +1.5 pp |
| 2017 | 23.1% | €348.35 Million | €1.51 Billion | €553.36 Million | €205.00 Million | ▼ -13.2 pp |
| 2016 | 36.4% | €720.09 Million | €1.98 Billion | €900.74 Million | €180.65 Million | — |