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Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Cementos PacasmayoA's accounts receivables for the quarter that ended in Jun. 2026 was S/.119 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Cementos PacasmayoA's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 19.48.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Cementos PacasmayoA's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was S/.-2.90.
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.
Cementos PacasmayoA's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Cementos PacasmayoA's accounts receivable are only considered to be worth 75% of book value:
Cementos PacasmayoA's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Be Aware
Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.
If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.
Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.
Cementos PacasmayoA Accounts Receivable Related Terms
Cementos PacasmayoA Accounts Receivable Historical Data
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The historical data trend for Cementos PacasmayoA's Accounts Receivable can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Accounts Receivable of S/.119 Mil mean?
Cementos PacasmayoA (LIM:CPACASC1) has a Accounts Receivable of S/.119 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cementos PacasmayoA and its competitors.
Is Cementos PacasmayoA's Accounts Receivable too high?
Cementos PacasmayoA's current Accounts Receivable is S/.119 Mil. Overall, Cementos PacasmayoA has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cementos PacasmayoA's Accounts Receivable compare to CRH and VMC?
Cementos PacasmayoA's Accounts Receivable of S/.119 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Building Materials company?
A good Accounts Receivable depends on the Building Materials industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Cementos PacasmayoA and its competitors. Cementos PacasmayoA's current Accounts Receivable is S/.119 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cementos PacasmayoA stock overvalued right now?
Based on GuruFocus' analysis, Cementos PacasmayoA (LIM:CPACASC1) is currently considered Significantly Overvalued. The stock's GF Value™ is S/.4.84, compared to a current price of S/.8.19 — trading 69.2% above its estimated fair value. The current Accounts Receivable is S/.119 Mil. Cementos PacasmayoA's overall GF Score™ is 57/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPACASC1), the current Accounts Receivable is S/.119 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Cementos PacasmayoA (LIM:CPACASC1) Overvalued in 2026?
Based on GuruFocus' analysis, Cementos PacasmayoA stock appears to be overvalued.
The current stock price of S/.8.19 is trading 69.2% above its estimated GF Value™ of S/.4.84.
GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.
Key valuation signals for LIM:CPACASC1:
Accounts Receivable: S/.119 Mil
GF Value™: S/.4.84 vs. price of S/.8.19 (69.2% above fair value)
No single metric tells the full story. See the LIM:CPACASC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cementos Pacasmayo SAA is a Peruvian cement company, and only cement manufacturer serving in the northern region of Peru. It produce, distribute and sell cement and cement-related materials, such as precast products and ready-mix concrete. Its products are mainly used in construction, which has been one of the fastest growing segments of the Peruvian economy in recent years. It also produce and sell quicklime for use in mining operations. It also provide transportation services. It has three operating segments cement, concrete, mortar, pavement and precast; quicklime; and sales of construction supplies. The majority of profit comes from Cement segment. Peru's cement production is into three regions northern region, central region, including Lima's metropolitan area, and southern region.
57GF Score
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