Cementos Pacasmayo: SMV requests sales-growth support

The regulator’s requests focus on projected sales-volume growth, 2036 depreciation and amortization, and supporting asset-value calculations.

Available on EDGAR 10/29/2026 - 04:27 PM EDT Accepted by SEC EDGAR 10/29/2026 - 04:27 PM EDT Learn about SEC filing dates

Rhea-AI Filing Summary

Cementos Pacasmayo S.A.A. reported that it received on October 28, 2026, an official letter from Peru’s Superintendence of the Securities Market (SMV) regarding MSRA S.A.C.’s valuation report, which the company disclosed on October 14, 2026. The report determined the minimum price to be considered by Holcim Ltd. in its public tender offer for Cementos Pacasmayo common shares.

The SMV said MSRA had not sufficiently addressed prior observations and reiterated requests for support on three areas: the basis for projecting Pacasmayo sales-volume growth at the private-investment growth rate; tables and supporting documents for the model’s 2036 depreciation and amortization; and calculations supporting factors applied to inventories and other property, plant and equipment, net. MSRA must address the requirements within a maximum of one business day, counted from the business day following notification.

Key Figures

Response deadline: Maximum of one business day Valuation report disclosure date: October 14, 2026 Official letter date: October 28, 2026 +1 more

4 metrics

Response deadline Maximum of one business day Counted from the business day following notification

Valuation report disclosure date October 14, 2026 Date Cementos Pacasmayo disclosed the report

Official letter date October 28, 2026 Date of the SMV letter

Model D&A year 2036 Year referenced in the valuation model’s depreciation and amortization calculations

Key Terms

Public Tender Offer (OPA), Valuation Report, D&A, Other property, plant, and equipment, net

4 terms

Public Tender Offer (OPA) regulatory

"in the Public Tender Offer (OPA) for the common shares"

Valuation Report financial

"the Valuation Report prepared by MSRA"

D&A technical

"the “Model’s 2036 D&A”"

Depreciation and amortization are accounting methods that spread the cost of long-term assets — physical items like machinery (depreciation) and intangible assets like patents (amortization) — across their useful lives. For investors, D&A matters because it reduces reported profit without using cash today, so it helps separate accounting wear-and-tear from actual cash flow and gives a clearer picture of a company’s ongoing earning power, investment needs and valuation.

Other property, plant, and equipment, net financial

"accounts “Inventories”, “Land”, and “Other property, plant, and equipment, net”"

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What did Peru’s SMV ask MSRA to address in CPAC’s valuation report?

The SMV reiterated requests for support for the sales-volume growth assumption, the model’s 2036 depreciation and amortization calculations, and factors applied to inventories and other property, plant and equipment, net.

What is the deadline for MSRA to respond to the SMV?

MSRA must address the requirements within a maximum of one business day, counted from the business day following notification of the official letter.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN ISSUER

PURSUANT TO RULE 13a-16 OR 15b-16 OF

THE SECURITIES EXCHANGE ACT OF 1934

For the month of October 2026

Commission File Number 001-35401

CEMENTOS PACASMAYO S.A.A.

(Exact name of registrant as specified in its charter)

PACASMAYO CEMENT CORPORATION

(Translation of registrant’s name into English)

Republic of Peru

(Jurisdiction of incorporation or organization)

Calle La Colonia 150, Urbanización El Vivero

Surco, Lima

Peru

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F ☒      Form 40-F ☐

CEMENTOS PACASMAYO S.A.A.

The following exhibit is attached:

EXHIBIT NO.		DESCRIPTION
99.1		Material Event

1

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

CEMENTOS PACASMAYO S.A.A.

By:	/s/ JOSE FELIX VILLAFUERTE MENDOZA
Name:	Jose Felix Villafuerte Mendoza
Title:	Stock Market Representative
Date:	October 29, 2026

2

Exhibit 99.1

Calle La Colonia N° 150,

Urb. El Vivero - Santiago de Surco

Tel: 317-6000

Lima, October 28, 2026

Sirs

Superintendencia del Mercado De Valores – SMV

Lima.-

Reference: Material Event

Pursuant to the provisions of Article 30 of the Single Revised Text of the Securities Market Law and the Regulations on Material Events and Reserved Information approved by SMV Resolution No. 005-2014-SMV/01, we hereby report the following:

Today, we received a copy of Official Letter Nº 5490-2026-SMV/11.1 (the “Official Letter”), by virtue of which the Superintendence of the Securities Market communicates to MSRA S.A.C.¹ certain observations regarding the Valuation Report prepared by the latter and disclosed by Cementos Pacasmayo S.A.A. on October 14, 2026, as a material fact.

A copy of the Official Letter is attached hereto as an Annex.

Sincerely,

CEMENTOS PACASMAYO S.A.A.

José Félix Villafuerte Mendoza

Stock Exchange Representative

Annex: Official Letter No. 5490-2026-SMV/11.1

Digitally signed electronic document within the framework of Law No. 27269, Digital Signatures and Certificates Law, its Regulations, and amendments. The integrity of the document and authorship of the signature(s) may be verified at https://apps.firmaperu.gob.pe/web/validador.xhtml

San Isidro, October 28, 2026

OFFICIAL LETTER Nº 5490-2026-SMV/11.1

Mr. Johan Cieza De Los Santos

Legal Representative

MSRA S.A.C

Av. Almirante Miguel Grau Nº 629 Urb. San Ignacio, Barranco, Lima

Ref.: File Nº 2026017300

I am writing to you regarding the following:

(i) Valuation Report submitted by MSRA S.A.C. (hereinafter, MSRA), which determined the minimum price to be taken into account by Holcim Ltd. in the Public Tender Offer (OPA) for the common shares representing the share capital of Cementos Pacasmayo S.A.A. (hereinafter, Pacasmayo), submitted on October 14, 2026 (hereinafter, Valuation Report).

(ii) Official Letter Nº 5332-2026-SMV/11.1 dated October 21, 2026 (hereinafter, Official Letter Nº 5332), issued by the General Intendency of Conduct Supervision.

(iii) Brief submitted by MSRA on October 22, 2026, in response to Official Letter Nº 5332, through which it addressed the observations contained in said official letter.

In this regard, following the review of the brief dated October 22, 2026, it has been noted that MSRA has not sufficiently addressed certain observations. Accordingly, pursuant to the provisions of Article 51 and Annex V of the Regulations on Public Tender Offers and the Purchase of Securities by Delisting, approved by CONASEV Resolution Nº 009-2006-EF/94.10 and its amendments, the following observations are required and reiterated:

Regarding requirement 2.2 of Official Letter Nº 5332: While it was noted that private investment is the variable with an official projection most closely linked to cement demand, you have not substantiated why Pacasmayo’s sales volume should grow at the growth rate of private investment. Therefore, you must complete your response.

Regarding requirement 2.9 of Official Letter Nº 5332: Concerning the “Model’s 2036 D&A”, while you indicated the amounts of depreciation of property, plant, and equipment and the amortization of intangibles that comprise it, you did not attach the tables displaying the calculations and respective supporting documentation; therefore, the requirement is reiterated on this point.

Regarding requirement 3.1 of Official Letter Nº 5332: While the line items included under the accounts “Inventories”, “Land”, and “Other property, plant, and equipment, net” were detailed—as well as the factors applied to each of said line items along with a brief description—you have not substantiated how the percentages indicated for each item were obtained. Therefore, you are required to complete your response by submitting the calculations performed to reach each of the factors for the line items included under the accounts “Inventories” and “Other property, plant, and equipment, net”.

2

This requirement must be addressed within a maximum period of one (01) business day, counted from the business day following notification of this official letter.

Without further business, I remain yours faithfully.

Sincerely,

César Figueroa Benites

Acting General Intendant General Intendency of Conduct Supervision

CC:

● Lima Stock Exchange (Bolsa de Valores de Lima S.A.)

● Cementos Pacasmayo S.A.A.

● Holcim Ltd.

3

Filing Exhibits & Attachments

1 document

Press Releases

• EX-99.1 MATERIAL EVENT 15.4 KB