Cementos PacasmayoA (STU:EPCC) Cyclically Adjusted Book per Share: €4.56 (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

STU:EPCC Cementos Pacasmayo SAA STU:EPCC
74 GF Score
Price €10.00
GF Value €5.85
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Cementos PacasmayoA Cyclically Adjusted Book per Share?

Cementos PacasmayoA STU:EPCC -0.99% 74 Cyclically Adjusted Book per Share is €4.56 as of Mar. 2026. GuruFocus rates STU:EPCC with a GF Score™ of 74/100 and a GF Value™ of €5.85 (Significantly Overvalued). The stock has 8 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

Cementos PacasmayoA's adjusted book value per share for the three months ended in Mar. 2026 was €3.793. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is €4.56 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Cementos PacasmayoA's average Cyclically Adjusted Book Growth Rate was -1.50% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -0.10% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 1.90% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Book Growth Rate using Cyclically Adjusted Book per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Cementos PacasmayoA was 3.90% per year. The lowest was -0.10% per year. And the median was 1.80% per year.

As of today (2026-07-15), Cementos PacasmayoA's current stock price is €10.00. Cementos PacasmayoA's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was €4.56. Cementos PacasmayoA's Cyclically Adjusted PB Ratio of today is 2.19.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Cementos PacasmayoA was 2.06. The lowest was 0.89. And the median was 1.14.


Cementos PacasmayoA  (STU:EPCC) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

Cementos PacasmayoA's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=10.00/4.56
=2.19

* 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.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Cementos PacasmayoA was 2.06. The lowest was 0.89. And the median was 1.14.


Be Aware

Cyclically Adjusted PB Ratio works better for cyclical companies. It gives you a better idea on the company's real book value.


Cementos PacasmayoA Cyclically Adjusted Book per Share Related Terms


Cementos PacasmayoA Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's Cyclically Adjusted Book per Share 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 Cyclically Adjusted Book per Share Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.93 4.64 4.82 4.46 4.72

Cementos PacasmayoA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Book per Share 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 4.73 4.44 4.87 4.72 4.56

STU:EPCC vs CRH, VMC, MLM: Cyclically Adjusted Book per Share Comparison

For the Building Materials subindustry, Cementos PacasmayoA's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted PB Ratio 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 Cyclically Adjusted PB Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Cementos PacasmayoA's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Cementos PacasmayoA's Cyclically Adjusted PB Ratio falls into.


STU:EPCC
74GF Score
Cementos Pacasmayo SAA STU:EPCC
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cementos PacasmayoA Cyclically Adjusted Book per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Cementos PacasmayoA's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=3.793/330.2130*330.2130
=3.793

Current CPI (Mar. 2026) = 330.2130.

Cementos PacasmayoA Quarterly Data

Book Value per Share CPI Adj_Book
201606 4.592 241.018 6.291
201609 4.265 241.428 5.833
201612 4.290 241.432 5.868
201703 4.801 243.801 6.503
201706 4.845 244.955 6.531
201709 4.888 246.819 6.540
201712 4.488 246.524 6.012
201803 4.579 249.554 6.059
201806 4.651 251.989 6.095
201809 4.266 252.439 5.580
201812 4.324 251.233 5.683
201903 4.397 254.202 5.712
201906 4.502 256.143 5.804
201909 4.618 256.759 5.939
201912 4.235 256.974 5.442
202003 4.277 258.115 5.472
202006 4.135 257.797 5.297
202009 4.265 260.280 5.411
202012 4.074 260.474 5.165
202103 4.181 264.877 5.212
202106 3.257 271.696 3.958
202109 3.410 274.310 4.105
202112 3.563 278.802 4.220
202203 3.703 287.504 4.253
202206 3.843 296.311 4.283
202209 0.000 296.808 0.000
202212 3.561 296.797 3.962
202303 3.695 301.836 4.042
202306 3.824 305.109 4.139
202309 3.961 307.789 4.250
202312 3.545 306.746 3.816
202403 3.693 312.332 3.904
202406 0.000 314.175 0.000
202409 3.988 315.301 4.177
202412 3.614 315.605 3.781
202503 3.771 319.799 3.894
202506 3.913 322.561 4.006
202509 4.126 324.800 4.195
202512 3.549 324.054 3.616
202603 3.793 330.213 3.793

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of €4.56 mean?
Cementos PacasmayoA (STU:EPCC) has a Cyclically Adjusted Book per Share of €4.56 as of Mar. 2026. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Cementos PacasmayoA and its competitors.
Is Cementos PacasmayoA's Cyclically Adjusted Book per Share too high?
Cementos PacasmayoA's current Cyclically Adjusted Book per Share is €4.56. Overall, Cementos PacasmayoA has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cementos PacasmayoA's Cyclically Adjusted Book per Share compare to CRH and VMC?
Cementos PacasmayoA's Cyclically Adjusted Book per Share of €4.56 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 Cyclically Adjusted Book per Share for a Building Materials company?
A good Cyclically Adjusted Book per Share depends on the Building Materials industry context. However, Cyclically Adjusted Book per Share 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 Cyclically Adjusted Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Cementos PacasmayoA and its competitors. Cementos PacasmayoA's current Cyclically Adjusted Book per Share is €4.56. 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 (STU:EPCC) is currently considered Significantly Overvalued. The stock's GF Value™ is €5.85, compared to a current price of €10.00 — trading 70.9% above its estimated fair value. The current Cyclically Adjusted Book per Share is €4.56. Cementos PacasmayoA's overall GF Score™ is 74/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For Cementos PacasmayoA (STU:EPCC), the current Cyclically Adjusted Book per Share is €4.56 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 (STU:EPCC) Overvalued in 2026?

Based on GuruFocus' analysis, Cementos PacasmayoA stock appears to be overvalued. The current stock price of €10.00 is trading 70.9% above its estimated GF Value™ of €5.85. GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.

Key valuation signals for STU:EPCC:

  • Cyclically Adjusted Book per Share: €4.56
  • GF Value™: €5.85 vs. price of €10.00 (70.9% above fair value)
  • GF Score™: 74/100 with 8 warning signs

No single metric tells the full story. See the STU:EPCC 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.
74GF Score

Get the complete analysis for STU:EPCC

Cyclically Adjusted Book per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€10.00
Price
€5.85
GF Value