Cementos PacasmayoA (LIM:CPAC) Cash Conversion Cycle: 192.10 (As of Mar. 2026)


LIM:CPAC Cementos Pacasmayo SAA LIM:CPAC
62 GF Score
Price $11.92
GF Value $6.92
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Cementos PacasmayoA Cash Conversion Cycle?

Cementos PacasmayoA LIM:CPAC 62 Cash Conversion Cycle is 192.10 as of Mar. 2026. GuruFocus rates LIM:CPAC with a GF Score™ of 62/100 and a GF Value™ of $6.92 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

Cementos PacasmayoA's Days Sales Outstanding for the three months ended in Mar. 2026 was 18.27.
Cementos PacasmayoA's Days Inventory for the three months ended in Mar. 2026 was 199.18.
Cementos PacasmayoA's Days Payable for the three months ended in Mar. 2026 was 25.35.
Therefore, Cementos PacasmayoA's Cash Conversion Cycle (CCC) for the three months ended in Mar. 2026 was 192.10.


Cementos PacasmayoA  (LIM:CPAC) Cash Conversion Cycle Explanation

Generally, the lower this number is, the better for the company. Although it should be combined with other metrics (such as ROE % and ROA %), it can be especially useful for comparing close competitors, because the company with the lowest CCC is often the one with better management.


Be Aware

CCC is most effective with retail-type companies, which have inventories that are sold to customers. Consulting businesses, software companies and insurance companies are all examples of companies for whom this metric is meaningless.

The CCC is one of several tools that can help you evaluate management, especially if it is calculated for several consecutive time periods and for several competitors. Decreasing or steady CCCs are good, while rising ones should motivate you to dig a bit deeper.


Cementos PacasmayoA Cash Conversion Cycle Related Terms


Cementos PacasmayoA Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's Cash Conversion Cycle 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.

Cementos PacasmayoA Cash Conversion Cycle Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cash Conversion Cycle
Get a 7-Day Free Trial Premium Member Only Premium Member Only 130.78 167.02 219.62 215.34 197.19

Cementos PacasmayoA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cash Conversion Cycle Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 211.06 212.40 181.39 184.97 192.10

LIM:CPAC vs CRH, VMC, MLM: Cash Conversion Cycle Comparison

For the Building Materials subindustry, Cementos PacasmayoA's Cash Conversion Cycle, along with its competitors' market caps and Cash Conversion Cycle data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Cementos PacasmayoA Cash Conversion Cycle vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Cementos PacasmayoA's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Cementos PacasmayoA's Cash Conversion Cycle falls into.


LIM:CPAC
62GF Score
Cementos Pacasmayo SAA LIM:CPAC
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Cementos PacasmayoA Cash Conversion Cycle Calculation

Cash Conversion Cycle (CCC) measures how fast a company can convert cash on hand into even more cash on hand. This metric looks at the amount of time needed to sell inventory, the amount of time needed to collect receivables and the length of time the company is afforded to pay its bills without incurring penalties.

Cash Conversion Cycle is one of several measures of management effectiveness.

Cementos PacasmayoA's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=17.49+206.34-26.64
=197.19

Cementos PacasmayoA's Cash Conversion Cycle for the quarter that ended in Mar. 2026 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=18.27+199.18-25.35
=192.10

* 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.

Frequently Asked Questions Learn more about Cash Conversion Cycle →
What does a Cash Conversion Cycle of 192.10 mean?
Cementos PacasmayoA (LIM:CPAC) has a Cash Conversion Cycle of 192.10 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Cementos PacasmayoA and its competitors.
Is Cementos PacasmayoA's Cash Conversion Cycle too high?
Cementos PacasmayoA's current Cash Conversion Cycle is 192.10. The Building Materials industry median Cash Conversion Cycle is 75.61. Cementos PacasmayoA's value of 192.10 is 154.1% above this industry median. Overall, Cementos PacasmayoA has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cementos PacasmayoA's Cash Conversion Cycle compare to CRH and VMC?
Cementos PacasmayoA's Cash Conversion Cycle of 192.10 can be compared against companies in the Building Materials industry. The industry median Cash Conversion Cycle is 75.61. Cementos PacasmayoA's value of 192.10 is 154.1% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Conversion Cycle for a Building Materials company?
The median Cash Conversion Cycle among Building Materials companies is 75.61, based on 402 companies in the industry. Companies in the top quartile (top 25%) have a Cash Conversion Cycle significantly above this median, while those in the bottom quartile fall well below. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cementos PacasmayoA's current Cash Conversion Cycle of 192.10 is 154.1% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Conversion Cycle mean?
A high Cash Conversion Cycle can signal that a stock is expensive relative to its fundamentals. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Cementos PacasmayoA and its competitors. For the Building Materials industry, the median Cash Conversion Cycle is 75.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cementos PacasmayoA's current Cash Conversion Cycle is 192.10. 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:CPAC) is currently considered Significantly Overvalued. The stock's GF Value™ is $6.92, compared to a current price of $11.92 — trading 72.3% above its estimated fair value. The current Cash Conversion Cycle is 192.10 and 154.1% above the Building Materials industry median of 75.61. Cementos PacasmayoA's overall GF Score™ is 62/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Conversion Cycle calculated?
Cash Conversion Cycle is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPAC), the current Cash Conversion Cycle is 192.10 as of Mar. 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:CPAC) Overvalued in 2026?

Based on GuruFocus' analysis, Cementos PacasmayoA stock appears to be overvalued. The current stock price of $11.92 is trading 72.3% above its estimated GF Value™ of $6.92. GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.

Key valuation signals for LIM:CPAC:

  • Cash Conversion Cycle: 192.10
  • GF Value™: $6.92 vs. price of $11.92 (72.3% above fair value)
  • GF Score™: 62/100 with 8 warning signs
  • Industry Position: 154.1% above the Building Materials median

No single metric tells the full story. See the LIM:CPAC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cementos PacasmayoA Business Description

Address Calle La Colonia 150, Urbanizacion El Vivero, Santiago de Surco, Lima, PER
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.
62GF Score

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Cash Conversion Cycle is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$11.92
Price
$6.92
GF Value