international financial reporting standardsregulatory
International Financial Reporting Standards are a common set of accounting rules used by companies in many countries to prepare and present their financial statements. They matter to investors because they make results easier to compare across borders — like using the same measuring tape — so investors can assess profitability, cash flow and risk more reliably and spot differences that come from business performance rather than differing accounting methods.
ifrsregulatory
International Financial Reporting Standards (IFRS) are a set of common accounting rules used by many companies worldwide to prepare financial statements, so numbers like revenue, profit and assets are measured in the same way across borders. For investors, IFRS matters because it makes it easier to compare the financial health and performance of different companies—like using the same ruler to measure different objects—reducing surprises and helping informed investment decisions.
ebitdafinancial
EBITDA stands for earnings before interest, taxes, depreciation, and amortization. It measures a company's profitability by focusing on the money it makes from its core operations, ignoring expenses like taxes and accounting adjustments. Investors use EBITDA to compare how well different companies are performing financially, as it provides a clearer picture of operational success without the influence of financial structure or accounting choices.
ebitda marginfinancial
EBITDA margin is the share of each dollar of sales that a company keeps as operating cash profit before interest, taxes, and accounting for equipment wear and long-term investments. Think of it like the cash a store has left from every sale after paying day-to-day running costs but before paying rent, loan interest or replacing old machinery. Investors use it to compare core profitability and operational efficiency across companies by removing financing and accounting differences.
change of controlregulatory
A change of control occurs when the ownership or management of a company shifts significantly, such as through a sale, merger, or acquisition, resulting in new leadership or ownership structure. This change can impact the company's direction and decision-making, which is important for investors because it may affect the company's stability, strategy, and future prospects.
nyseregulatory
A large, regulated marketplace where stocks and other securities are listed and traded, acting like a global auction house that matches buyers and sellers and helps determine share prices. It matters to investors because listing and trading there provide liquidity, price discovery, and regulatory oversight—making it easier to buy or sell holdings and giving companies a visible platform that can affect credibility and access to capital.
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LIMA, Peru--(BUSINESS WIRE)--
Cementos Pacasmayo S.A.A. and subsidiaries (NYSE: CPAC; BVL: CPACASC1) (“the Company” or “Pacasmayo”), a leading cement company serving the Peruvian construction industry, announced today its consolidated results for the first quarter (“1Q26”). These results have been prepared in accordance with International Financial Reporting Standards (“IFRS”) and are stated in Soles (S/).
1Q26 FINANCIAL AND OPERATIONAL HIGHLIGHTS:
(All comparisons are to 1Q25, unless otherwise stated)
Sales volume of cement, concrete and precast increased by 11.7%, mainly due to increased demand of cement and concrete.
Revenues increased by 11.3%, in line with the increase in sales volume mentioned above.
Consolidated EBITDA of S/177.9 million, a 32.1% increase, mainly due to gross margin expansion in the cement and concrete businesses derived from operational efficiencies.
Consolidated EBITDA margin of 32.0%, a 5.0 percentage point increase.
Net income of S/81.9 million, a 55.4% increase mainly due to higher operating profit, as well as slightly lower financial expenses as we continue to lower our debt levels.
On March 30, 2026, a change of control was finalized as Holcim Ltd completed the acquisition of Inversiones Aspi S.A., securing a 50.01% controlling interest in the Company.
You can also find additional dial-in numbers depending on your current location in the above link.
About Cementos Pacasmayo S.A.A.
Cementos Pacasmayo S.A.A. is a cement company, located in the Northern region of Peru. In February 2012, the Company’s shares were listed on The New York Stock Exchange - Euronext under the ticker symbol "CPAC". With almost 70 years of operating history, the Company produces, distributes and sells cement and cement-related materials, such as ready-mix concrete and precast materials. Pacasmayo’s products are primarily used in construction, which has been one of the fastest-growing segments of the Peruvian economy in recent years. The Company also produces and sells quicklime for use in mining operations.
Cementos Pacasmayo S.A.A.
In Lima, Peru:
Ely Hayashi, CFO
Claudia Bustamante
Sustainability and IR Managing Director
+51-958699760
cbustamante@cpsaa.com.pe
