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 net asset quality index of Cementos Pacasmayo S.A.A to measure how much of total assets are equity-financed.
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. Check Cementos Pacasmayo S.A.A (EPCC) tangible net worth to evaluate the tangible quality of the company's equity base.
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. For live market cap and the full company profile, see EPCC market cap overview.
| 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 | — |