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. 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.
Cementos Pacasmayo filed a report detailing its response to Peru’s Securities Market Superintendence on information related to Holcim Ltd.’s planned mandatory tender offer for Pacasmayo’s common shares. The filing explains that Holcim indirectly acquired 50.01% of Pacasmayo through buying 99.992136% of Inversiones ASPI S.A. for S/ 1,640,327,224.69, implying a per‑share price for ASPI and a transaction value previously cited at approximately USD 1.5 billion on a 100% basis.
The company states it is not a party to the share purchase agreement, has not assumed obligations under it, and has no additional side letters or economic arrangements beyond the SPA. Holcim indicates it led due diligence with external legal and tax/financial advisers, produced due diligence summaries but no valuation reports, and relied on a separate PwC valuation commissioned by Farragut Holdings Inc. for tax purposes. Holcim lists macroeconomic conditions, due diligence findings, expected synergies and standard net-debt adjustments as key factors in determining the acquisition price, while the regulator reiterates strict transparency and timely disclosure requirements ahead of the future tender offer aimed at protecting minority shareholders.
Cementos Pacasmayo files its Form 20-F, outlining 2025 results, risk factors and governance changes. The company operates entirely in northern Peru, prepares IFRS financials in Soles, and translates figures at S/3.363 per US$1.00 as of December 31, 2025.
The report highlights exposure to Peruvian macro and political volatility, Sol/U.S. Dollar mismatches, energy and freight-driven cost inflation, climate and El Niño risks, social unrest and crime, regulatory and tax changes, and cybersecurity threats. It also discloses Holcim’s March 2026 acquisition of its 50.01% controlling shareholder and Holcim’s stated intention to pursue a tender offer and eventual NYSE delisting and deregistration.
Cementos Pacasmayo S.A.A. reports unaudited interim results for the three months ended March 31, 2026, showing higher sales and profit. Sales of goods reached S/555,669,000 and profit for the period was S/81,946,000, compared with S/499,168,000 and S/52,673,000 a year earlier. Basic earnings per share rose to S/0.19 from S/0.12.
Total assets were S/3,130,156,000 and total liabilities S/1,856,910,000, with operating cash flow of S/40,643,000. The company also notes that the transfer of 99.99% of the shares of its parent Inversiones ASPI S.A. to the Holcim Group was completed by March 31, 2026.