Welcome to our dedicated page for CEMENTOS PACASMAYO SAA SEC filings (Ticker: CPAC), a comprehensive resource for investors and traders seeking official regulatory documents including 10-K annual reports, 10-Q quarterly earnings, 8-K material events, and insider trading forms.
Cementos Pacasmayo S.A.A. filings document a Peruvian foreign private issuer whose American depositary shares trade under CPAC and whose common shares also trade on the BVL as CPACASC1. Form 20-F reports and 6-K submissions cover IFRS financial statements, cement, concrete, precast and quicklime operations, sales-volume trends, debt and capital-structure items, dividends and retained-earnings allocations.
Material-event reports filed through Form 6-K also record Peruvian SMV communications, the completed Holcim indirect control change through Inversiones Aspi S.A., board and committee composition, adherence to the Holcim Group Code of Ethics, shareholder-meeting matters, ESG and climate-risk agenda items, and other governance disclosures.
CEMENTOS PACASMAYO S.A.A. (CPAC) reports a procedural step related to a potential tender offer for its common shares. As part of the selection process for the valuation entity that will determine the minimum price to be taken into account by Holcim Ltd. in a tender offer for Cementos Pacasmayo’s common shares, the company’s Selection Committee has awarded this role to MSRA S.A.C.. The award of this contract was published in the Daily Bulletin of the Lima Stock Exchange. The notice is presented as a material event under Peruvian securities market regulations.
CEMENTOS PACASMAYO S.A.A. (CPAC) reports a material event explaining the pricing mechanics of Holcim Ltd.’s acquisition of 99.99% of Inversiones ASPI S.A., which indirectly holds 50.01% of CPAC. Holcim states that the Transaction started from an Enterprise Value of USD 1.5 billion (about S/ 5,100 million) for 100% of CPAC’s common shares. After deducting debt and debt-like items and adding cash and cash-like items, Holcim calculates an Equity Value of S/ 3,700 million, implying a Purchase Price of S/ 1,850,370,000 for ASPI’s 50.01% stake.
Holcim further discloses that, under a “locked box” price mechanism, additional deductions totaling S/ 210,042,776 were applied: a S/ 169,709,810 “Company Financial Indebtedness Payoff Amount” for a Banco de Crédito del Perú loan to ASPI, and S/ 40,332,966 of “Excess Transaction Expenses.” These adjustments reduced the Final Purchase Price paid to ASPI’s sellers to S/ 1,640,327,224.69, consistent with earlier disclosures. Holcim confirms that these adjustments did not change the overall economic value ascribed to CPAC of S/ 1,850,370,000 for the 50.01% interest.
Cementos Pacasmayo S.A.A. reports that the Peruvian Superintendency of the Securities Market informed the company that the Selection Committee for the valuation entity and price determination has declared void the first call in the selection process.
This process was intended to choose the valuation entity responsible for determining the minimum price to be considered by Holcim Ltd. in a tender offer for the common shares issued by Cementos Pacasmayo S.A.A., in accordance with the applicable Peruvian securities market regulations and the Rules of the Selection Process.
Cementos Pacasmayo S.A.A. reports that Holcim Ltd., which is obligated to launch a subsequent Tender Offer for the common shares representing the company’s capital stock following an indirect acquisition of control, has asked Peru’s Superintendence of the Securities Market (SMV) to extend the deadline to commence that offer.
Holcim informed the company that on July 31, 2026 it requested the SMV Board to exceptionally allow up to 60 business days from the appointment of the valuation entity, or 5 business days after the valuation entity issues its report, whichever occurs first, to start the tender offer. Holcim also indicated that the valuation entity responsible for determining the minimum offer price has not yet been appointed.
Cementos Pacasmayo S.A.A. reports as a Material Event that its Board of Directors approved the comprehensive alignment of the company’s Code of Conduct with the Holcim Group Code of Ethics at a meeting held on July 21, 2026.
The updated Code of Conduct text is available on the company’s website through the corporate governance section, as indicated in the notice submitted to the Peruvian securities regulator, Superintendencia del Mercado de Valores (SMV).
Cementos Pacasmayo S.A.A. reports stronger unaudited interim results for the six months ended June 30, 2026, with profit for the period of 159,190 S/(000) versus 100,495 S/(000) a year earlier. Sales of goods rose to 1,114,523 S/(000) from 983,272 S/(000), and operating profit increased to 276,111 S/(000).
Operating cash flow for the six-month period improved to 231,645 S/(000) from 109,855 S/(000), lifting cash and cash equivalents to 199,462 S/(000) at June 30, 2026. Total financial obligations were 1,372,632 S/(000), while equity increased to 1,351,144 S/(000), mainly from higher retained earnings. The Group maintains a mining royalty receivable from SUNAT of 11,118 S/(000) after a partial refund and continues to comply with financial covenants on its senior notes and Club Deal loan.
Cementos Pacasmayo delivered strong growth in 2Q26, with sales of goods of S/ 558.9 million, up 15.4% versus 2Q25. Cement, concrete and precast shipments rose 15.5% to 795 thousand metric tons. Net income reached S/ 77.2 million, 61.5% higher year over year, while consolidated EBITDA was S/ 174.8 million and the EBITDA margin improved to 31.3% from 26.9%.
For 6M26, sales of goods were S/ 1,114.5 million and profit for the period increased 58.4% to S/ 159.2 million, supported by higher cement volumes and better concrete and precast margins, as well as lower administrative expenses. As of June 30, 2026, cash totaled S/ 199.5 million and total debt S/ 1,372.6 million, with a Net Debt/EBITDA ratio of 2.3 times; capex reached S/ 29.3 million. Holcim, through Inversiones Aspi, now owns 50.01% of the company following a March 30, 2026 change of control, and Pacasmayo highlights sustainability achievements including verified 2025 carbon footprint data and recognition in Merco Talento and Merco ESG rankings.
Cementos Pacasmayo describes Holcim Ltd.’s indirect acquisition of 50.01% of its share capital via Inversiones ASPI S.A., valued at about S/ 5.1 billion using roughly a 9x EBITDA multiple on last‑twelve‑month EBITDA of S/ 569 million as of July 2025.
The company explains its view that the share purchase agreement, interim covenants, due diligence summaries and a PwC valuation report commissioned by shareholder Farragut for tax purposes are confidential and do not qualify as “material events” under Peruvian rules, though they have been provided to the regulator and a redacted valuation is now attached. It reiterates that Holcim must conduct a mandatory tender offer for its shares under the Tender Offer Regulations and that a S/ 185 million escrow forms part of the agreed purchase price structure rather than additional consideration.
Cementos Pacasmayo S.A.A. reports a key update on the potential tender offer for its shares following Holcim Ltd.’s earlier indirect acquisition of control. Holcim has informed the company that it requested the Peruvian securities regulator (SMV) to grant exemptions from certain Tender Offer Regulations.
Holcim seeks SMV approval to launch the tender offer through Inversiones ASPI S.A., a vehicle it controls 99.99% and which already is the company’s majority shareholder. Holcim also requested to use its audited consolidated financial statements for fiscal year 2025 and unaudited interim consolidated, and if applicable separate, financial statements as of June 2026.
According to Holcim’s request, the tender offer is expected to be launched for up to 100% of the remaining shares representing Cementos Pacasmayo’s share capital that are not owned by Inversiones ASPI S.A. The company also notes that Holcim has filed an amendment to its Schedule 13D with the U.S. SEC, providing additional disclosure to investors.
Holcim Ltd and Inversiones ASPI S.A. filed Amendment No. 1 to their Schedule 13D on Cementos Pacasmayo S.A.A., stating beneficial ownership of 211,985,547 common shares, or 50.01% of the class, based on 423,868,449 common shares outstanding as of June 16, 2026.
The amendment also notes that on June 15, 2026 Holcim’s Executive Committee determined that the planned Public Tender Offer would be made for any and all issued and outstanding common shares of Cementos Pacasmayo, signaling an intention to launch a full tender for the company’s equity.