# Cementos Pacasmayo S.A.A > Clarifo company profile — qualitative business description generated from > the company's filings. Financial statements, charts and ratios are > available on Clarifo (https://www.clarifo.com/fi/companies/Cementos Pacasmayo S.A.A). ## Overview 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. ## Products & services • Cement • Ready-mix concrete • Precast concrete products • Quicklime for mining uses • Bagged construction solutions • Aggregates and complementary building materials - **Cement** (45%) — Bulk and bagged cement used in residential, commercial, and infrastructure construction. - **Concrete and aggregates** (25%) — Ready-mix concrete and related aggregates sold for on-site construction and projects. - **Precast and prefabricated products** (15%) — Precast building materials and prefabricated elements for faster construction. - **Quicklime and industrial materials** (8%) — Quicklime and related materials supplied mainly for mining and industrial uses. - **Complementary construction solutions** (7%) — Bagged products, paint, pavements, and other construction-related offerings. - Cement - Ready-mix concrete - Precast concrete products - Quicklime for mining uses - Bagged construction solutions - Aggregates and complementary building materials ## Customers 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** (primary) — Buy cement, ready-mix concrete, and precast products for project execution and scheduling flexibility. - **Housing and real estate developers** (primary) — Buy cement and concrete solutions for residential and mixed-use building projects. - **Infrastructure and public works buyers** (secondary) — Buy large volumes of cement and concrete for roads, airports, and civic works. - **Industrial and mining customers** (secondary) — Buy quicklime and related materials for mining and industrial processing. - **Distributors and retail channels** (secondary) — Buy bagged cement and complementary materials for resale into local markets. - Contractors buying cement and concrete for project delivery - Developers and builders in housing and commercial construction - Public-works and infrastructure buyers - Industrial customers using quicklime in mining - Distributors purchasing packaged construction materials ## Geography 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. - **Northern Peru** (100%) — Core operating market and sales focus disclosed in reports - Operations are concentrated in northern Peru - Three plants are in Pacasmayo, Rioja, and Piura - Sales are tied to local construction and infrastructure demand - Northern geography shapes logistics and distribution economics - Shares are listed in Lima and New York ## Strategy 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 portfolio** (medium-term) — A wider mix allows the company to sell more of the construction value chain per customer. - **Regional production network** (medium-term) — Plants near the market reduce delivery distances and improve service to northern Peru customers. - **Channel segmentation** (short-term) — Different customer types require distinct sales, packaging, and distribution approaches. - **Serving mining-related demand** (long-term) — Quicklime provides exposure to industrial demand beyond building construction. - Maintain integrated production across cement and downstream materials - Use multiple plants to serve northern Peru efficiently - Broaden the product mix beyond cement into concrete and precast - Serve distinct channels with tailored customer coverage - Support mining demand through quicklime offerings ## Risks 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. - **Peruvian construction cycle** [high] — Cement, concrete, and precast demand depend on housing, infrastructure, and public investment. - **Regional concentration in northern Peru** [medium] — The plant network and market footprint are centered in one geographic area. - **Industrial demand volatility** [medium] — Quicklime demand is linked to mining and industrial activity. - **Asset and maintenance risk** [medium] — Heavy industrial plants require continuous upkeep and stable operating performance. - Construction demand is cyclical and tied to Peruvian investment - Regional concentration increases exposure to northern Peru conditions - Plant outages or logistics disruptions can affect supply continuity - Mining and industrial demand can fluctuate with commodity cycles - Debt and capital spending add sensitivity to cash generation ## Accounting Key accounting judgments include impairment testing of non-financial assets, which is important for a capital-intensive cement producer with plant and equipment concentrated in a few locations. The company also reports debt obligations, so interest expense, lease accounting, and any valuation estimates on long-lived assets can meaningfully affect reported results. - **Impairment of non-financial assets** — Plant and equipment valuations - **Debt and interest obligations** — Net debt and finance expense - **Tax contingencies** — Tax expense and liabilities - **Treasury shares and consolidation** — Equity and consolidated statements - Impairment testing of plants and CGUs can change asset values - Forecast assumptions affect recoverable amount calculations - Debt accounting affects interest and covenant-related disclosures - Lease accounting can influence reported leverage and operating cost mix - Tax positions and contingencies may affect the effective tax rate --- *Last updated: 2026-09-28T11:58:03.906790+00:00*