CPAC (Cementos PacasmayoA) Change In Receivables: $-1.1 Mil (TTM As of Mar. 2026)

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CPAC Cementos Pacasmayo SAA CPAC
69 GF Score
Price $11.70
GF Value $6.51
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Cementos PacasmayoA Change In Receivables?

Cementos PacasmayoA CPAC -0.17% 69 Change In Receivables is $-1.1 Mil as of Mar. 2026. GuruFocus rates CPAC with a GF Score™ of 69/100 and a GF Value™ of $6.51 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Cementos PacasmayoA's change in receivables for the quarter that ended in Mar. 2026 was $0.0 Mil. It means Cementos PacasmayoA's Accounts Receivable stayed the same from Dec. 2025 to Mar. 2026 .

Cementos PacasmayoA's change in receivables for the fiscal year that ended in Dec. 2025 was $-1.1 Mil. It means Cementos PacasmayoA's Accounts Receivable increased by $1.1 Mil from Dec. 2024 to Dec. 2025 .

Cementos PacasmayoA's Accounts Receivable for the quarter that ended in Mar. 2026 was $34.0 Mil.

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 Receivable are being managed. Cementos PacasmayoA's Days Sales Outstanding for the three months ended in Mar. 2026 was 18.89.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Cementos PacasmayoA's liquidation value for the three months ended in Mar. 2026 was $-396.8 Mil.

Cementos PacasmayoA  (NYSE:CPAC) Change In Receivables Explanation

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 Receivable are being managed.

Cementos PacasmayoA's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=33.954/164.008*91
=18.89

2. In Ben Graham's calculation of liquidation value, Cementos PacasmayoA's accounts receivable are only considered to be worth 75% of book value:

Cementos PacasmayoA's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=23.191-548.076+0.75 * 33.954+0.5 * 205.263
=-396.8

* 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 Change In Receivables Related Terms

Cementos PacasmayoA Change In Receivables Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's Change In Receivables 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 Change In Receivables Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -14.08 -1.09 -0.55 -10.09 -1.07

Cementos PacasmayoA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Receivables 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 -5.39 -3.20 4.14 3.38 0.00
CPAC
69GF Score
Cementos Pacasmayo SAA CPAC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Cementos PacasmayoA Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-1.1 Mil.

* 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 Change In Receivables →
What does a Change In Receivables of $-1.1 Mil mean?
Cementos PacasmayoA (CPAC) has a Change In Receivables of $-1.1 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Cementos PacasmayoA and its competitors.
Is Cementos PacasmayoA's Change In Receivables too high?
Cementos PacasmayoA's current Change In Receivables is $-1.1 Mil. Overall, Cementos PacasmayoA has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cementos PacasmayoA's Change In Receivables compare to CRH and VMC?
Cementos PacasmayoA's Change In Receivables of $-1.1 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 Change In Receivables for a Building Materials company?
A good Change In Receivables depends on the Building Materials industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Cementos PacasmayoA and its competitors. Cementos PacasmayoA's current Change In Receivables is $-1.1 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 (CPAC) is currently considered Significantly Overvalued. The stock's GF Value™ is $6.51, compared to a current price of $11.70 — trading 79.7% above its estimated fair value. The current Change In Receivables is $-1.1 Mil. Cementos PacasmayoA's overall GF Score™ is 69/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Cementos PacasmayoA (CPAC), the current Change In Receivables is $-1.1 Mil 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 (CPAC) Overvalued in 2026?

Based on GuruFocus' analysis, Cementos PacasmayoA stock appears to be overvalued. The current stock price of $11.70 is trading 79.7% above its estimated GF Value™ of $6.51. GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.

Key valuation signals for CPAC:

  • Change In Receivables: $-1.1 Mil
  • GF Value™: $6.51 vs. price of $11.70 (79.7% above fair value)
  • GF Score™: 69/100 with 8 warning signs

No single metric tells the full story. See the 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.
69GF Score

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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$11.70
Price
$6.51
GF Value