Cementos PacasmayoA (LIM:CPAC) Days Payable: 25.35 (As of Mar. 2026) — 24% Below Median


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 Days Payable?

Cementos PacasmayoA LIM:CPAC 62 Days Payable is 25.35 as of Mar. 2026, which is 24% below its 10-year median of 33.27. 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. Among 394 Building Materials companies, Cementos PacasmayoA ranks worse than 90.1% on this metric.

Cementos PacasmayoA's average Accounts Payable for the three months ended in Mar. 2026 was $26.2 Mil. Cementos PacasmayoA's Cost of Goods Sold for the three months ended in Mar. 2026 was $94.5 Mil. Hence, Cementos PacasmayoA's Days Payable for the three months ended in Mar. 2026 was 25.35.

The historical rank and industry rank for Cementos PacasmayoA's Days Payable or its related term are showing as below:

LIM:CPAC' s Days Payable Range Over the Past 10 Years
Min: 25.83   Med: 33.27   Max: 38.21
Current: 27.1

During the past 13 years, Cementos PacasmayoA's highest Days Payable was 38.21. The lowest was 25.83. And the median was 33.27.

LIM:CPAC's Days Payable is ranked worse than
90.1% of 394 companies
in the Building Materials industry
Industry Median: 69.765 vs LIM:CPAC: 27.10

Cementos PacasmayoA's Days Payable declined from Mar. 2025 (26.43) to Mar. 2026 (25.35). It may suggest that Cementos PacasmayoA accelerated paying its suppliers.


Cementos PacasmayoA Days Payable Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's Days Payable 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 Days Payable Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 25.83 33.41 38.21 29.78 26.64

Cementos PacasmayoA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Payable 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 26.43 29.38 29.11 28.00 25.35

LIM:CPAC vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Cementos PacasmayoA's Days Payable, along with its competitors' market caps and Days Payable 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 Days Payable vs Building Materials Industry

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

* The bar in red indicates where Cementos PacasmayoA's Days Payable falls into.


LIM:CPAC
62GF Score
Cementos Pacasmayo SAA LIM:CPAC
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cementos PacasmayoA Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Cementos PacasmayoA's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (28.394 + 27.838) / 2 ) / 385.268*365
=28.116 / 385.268*365
=26.64

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

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (27.838 + 24.657) / 2 ) / 94.487*365 / 4
=26.2475 / 94.487*365 / 4
=25.35

* 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 Days Payable →
What does a Days Payable of 25.35 mean?
Cementos PacasmayoA (LIM:CPAC) has a Days Payable of 25.35 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Cementos PacasmayoA and its competitors. This is 24% below median its historical median of 33.27. Over the past decade, Cementos PacasmayoA's Days Payable has ranged from 25.83 to 38.21. According to the industry distribution chart, Cementos PacasmayoA ranks #355 out of 394 companies in the Building Materials industry, placing it in the top 90.1%.
Is Cementos PacasmayoA's Days Payable too high?
Cementos PacasmayoA's current Days Payable of 25.35 is 24% below median its 10-year median of 33.27. Over the past 10 years, this metric has ranged from a low of 25.83 to a high of 38.21. The Building Materials industry median Days Payable is 69.77. Cementos PacasmayoA's value of 25.35 is 63.7% below this industry median. Based on the distribution chart, Cementos PacasmayoA ranks #355 out of 394 companies in the Building Materials industry, which is in the bottom quartile relative to peers. 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 Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Cementos PacasmayoA ranks #355 out of 394 companies for Days Payable. This places Cementos PacasmayoA in the lower half of its industry. The industry median Days Payable is 69.77. Cementos PacasmayoA's value of 25.35 is 63.7% below this benchmark. Historically, Cementos PacasmayoA's own Days Payable has ranged from 25.83 to 38.21 over the past decade. While the company's 10-year median is 33.27 vs. the industry median of 69.77, Cementos PacasmayoA has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Building Materials company?
The median Days Payable among Building Materials companies is 69.77, based on 394 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cementos PacasmayoA's current Days Payable of 25.35 is 63.7% below 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 Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Cementos PacasmayoA and its competitors. For the Building Materials industry, the median Days Payable is 69.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cementos PacasmayoA's current Days Payable is 25.35, which is 24% below median its own 10-year median of 33.27. 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 Days Payable is 25.35, which is 24% below median its 10-year median of 33.27 and 63.7% below the Building Materials industry median of 69.77. 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 Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPAC), the current Days Payable is 25.35 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:

  • Days Payable: 25.35 (24% below median its 10-year median of 33.27)
  • GF Value™: $6.92 vs. price of $11.92 (72.3% above fair value)
  • GF Score™: 62/100 with 8 warning signs
  • Industry Position: 63.7% below the Building Materials median (#355 of 394)

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

$11.92
Price
$6.92
GF Value