CPACNYSECement, HydraulicUS GAAP · USD

Cementos Pacasmayo S.A.A

Cementos Pacasmayo S.A.A. is a Peruvian building materials company headquartered in the northern part of Peru, with shares listed in Lima and New York. It produces and sells cement, ready-mix concrete, precast products, quicklime, and other construction materials through its own plants and distribution network.

Liiketoiminta

Osuus liikevaihdosta
Cement45 %

Bulk and bagged cement used in residential, commercial, and infrastructure construction.

Concrete and aggregates25 %

Ready-mix concrete and related aggregates sold for on-site construction and projects.

Precast and prefabricated products15 %

Precast building materials and prefabricated elements for faster construction.

Quicklime and industrial materials8 %

Quicklime and related materials supplied mainly for mining and industrial uses.

Complementary construction solutions7 %

Bagged products, paint, pavements, and other construction-related offerings.

Asiakkaat

The company sells mainly to construction-related buyers in northern Peru, where demand comes from housing, commercial building, infrastructure, and public works. It also serves industrial customers that use quicklime, as well as distributors and contractors that buy bagged and ready-to-use materials for local projects.

Construction contractors

Buy cement, ready-mix concrete, and precast products for project execution and scheduling flexibility.

Housing and real estate developers

Buy cement and concrete solutions for residential and mixed-use building projects.

Infrastructure and public works buyers

Buy large volumes of cement and concrete for roads, airports, and civic works.

Industrial and mining customers

Buy quicklime and related materials for mining and industrial processing.

Distributors and retail channels

Buy bagged cement and complementary materials for resale into local markets.

Strategia

The company’s strategy is centered on serving northern Peru with an integrated platform of cement, concrete, precast, and complementary building materials. Its plant network and channel segmentation are designed to support customer access, product mix breadth, and participation in both construction and mining-related demand.

Integrated product portfolioKeskipitkä aikaväli

A wider mix allows the company to sell more of the construction value chain per customer.

Regional production networkKeskipitkä aikaväli

Plants near the market reduce delivery distances and improve service to northern Peru customers.

Channel segmentationLyhyt aikaväli

Different customer types require distinct sales, packaging, and distribution approaches.

Serving mining-related demandPitkä aikaväli

Quicklime provides exposure to industrial demand beyond building construction.

Maantiede

The company’s core business is concentrated in northern Peru, where it operates three production plants in Pacasmayo, Rioja, and Piura. Its market access, logistics, and customer base are centered on that region, while the Peru-wide listing structure and New York cross-listing broaden investor visibility rather than operating scope.

Riskit

The business is exposed to cyclical construction demand in Peru, where infrastructure and housing activity drive volumes across cement and concrete. Because production is concentrated in northern Peru and tied to a small number of plants, the company also faces regional logistics, operating, and asset-concentration risks.

Järjestetty vakavuuden mukaan
MatalaKohtalainenKorkeaMatalaKohtalainenKorkeaVaikutus →Todennäköisyys →Peruvian construction cycle1Regional concentration in northern Peru2Industrial demand volatility3Asset and maintenance risk4
Vaikutus on riskin vakavuus ja todennäköisyys sen toteutumisen todennäköisyys lähivuosina, molemmat arvioitu yhtiön raporttien perusteella. Numerot vastaavat listaa.
  1. Peruvian construction cycleVaikutus: KorkeaTodennäköisyys: Korkea

    Cement, concrete, and precast demand depend on housing, infrastructure, and public investment.

    Kohdistuu: Core sales volumes

  2. Regional concentration in northern PeruVaikutus: KeskitasoTodennäköisyys: Korkea

    The plant network and market footprint are centered in one geographic area.

    Kohdistuu: Operations and distribution

  3. Industrial demand volatilityVaikutus: KeskitasoTodennäköisyys: Kohtalainen

    Quicklime demand is linked to mining and industrial activity.

    Kohdistuu: Quicklime volumes

  4. Asset and maintenance riskVaikutus: KeskitasoTodennäköisyys: Kohtalainen

    Heavy industrial plants require continuous upkeep and stable operating performance.

    KohdistuuPacasmayoRiojaPiura plants

Kirjanpito

Harkinnanvaraiset erät
Impairment of non-financial assets

The company applies recoverable-amount testing to plant assets and CGUs, which can trigger write-downs if forecasts weaken.

Vaikutus: Plant and equipment valuations

Debt and interest obligations

Outstanding bonds and club-deal borrowings affect financing costs and balance-sheet leverage.

Vaikutus: Net debt and finance expense

Tax contingencies

The report references tax proceedings and favorable rulings, indicating judgment around uncertain tax positions.

Vaikutus: Tax expense and liabilities

Treasury shares and consolidation

Subsidiaries are fully consolidated and intra-group balances are eliminated, affecting reported group results.

Vaikutus: Equity and consolidated statements

Julkisesti listattuja yhtiöitä, joilla on samankaltainen liiketoiminta.

Päivitetty: 28.9.2026

Cementos Pacasmayo S.A.A (NYSE) – Cement, Hydraulic | Analyysi – Clarifo