Cementos PacasmayoA (LIM:CPACASC1) Days Sales Outstanding: 19.13 (As of Jun. 2026) — Near Median

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LIM:CPACASC1 Cementos Pacasmayo SAA LIM:CPACASC1
52 GF Score
Price S/.8.20
GF Value S/.4.87
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Cementos PacasmayoA Days Sales Outstanding?

Cementos PacasmayoA LIM:CPACASC1 52 Days Sales Outstanding is 19.13 as of Jun. 2026, which is 0% below its 10-year median of 19.20. GuruFocus rates LIM:CPACASC1 with a GF Score™ of 52/100 and a GF Value™ of S/.4.87 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 405 Building Materials companies, Cementos PacasmayoA ranks better than 89.88% on this metric.

Cementos PacasmayoA's average Accounts Receivable for the three months ended in Jun. 2026 was S/.117 Mil. Cementos PacasmayoA's Revenue for the three months ended in Jun. 2026 was S/.559 Mil. Hence, Cementos PacasmayoA's Days Sales Outstanding for the three months ended in Jun. 2026 was 19.13.

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

LIM:CPACASC1' s Days Sales Outstanding Range Over the Past 10 Years
Min: 14.63   Med: 19.2   Max: 24.44
Current: 17.25

During the past 13 years, Cementos PacasmayoA's highest Days Sales Outstanding was 24.44. The lowest was 14.63. And the median was 19.20.

LIM:CPACASC1's Days Sales Outstanding is ranked better than
89.88% of 405 companies
in the Building Materials industry
Industry Median: 57.9 vs LIM:CPACASC1: 17.25

Cementos PacasmayoA's Days Sales Outstanding increased from Jun. 2025 (17.00) to Jun. 2026 (19.13).


Cementos PacasmayoA  (LIM:CPACASC1) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Cementos PacasmayoA Days Sales Outstanding Related Terms


Cementos PacasmayoA Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's Days Sales Outstanding 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 Sales Outstanding Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.49 14.63 15.19 16.54 17.49

Cementos PacasmayoA Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Days Sales Outstanding 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 17.00 15.06 17.12 18.27 19.13

LIM:CPACASC1 vs CRH, VMC, MLM: Days Sales Outstanding Comparison

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

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

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


LIM:CPACASC1
52GF Score
Cementos Pacasmayo SAA LIM:CPACASC1
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cementos PacasmayoA Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

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

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (95.419 + 107.496) / 2 ) / 2116.883*365
=101.4575 / 2116.883*365
=17.49

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

Days Sales Outstanding (Q: Jun. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Mar. 2026 ) + Accounts Receivable (A: Jun. 2026 )) / count ) / Revenue (A: Jun. 2026 )*Days in Period
=( (115.037 + 119.292) / 2 ) / 558.854*365 / 4
=117.1645 / 558.854*365 / 4
=19.13

* 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 Sales Outstanding →
What does a Days Sales Outstanding of 19.13 mean?
Cementos PacasmayoA (LIM:CPACASC1) has a Days Sales Outstanding of 19.13 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Cementos PacasmayoA and its competitors. This is near median its historical median of 19.20. Over the past decade, Cementos PacasmayoA's Days Sales Outstanding has ranged from 14.63 to 24.44. According to the industry distribution chart, Cementos PacasmayoA ranks #41 out of 405 companies in the Building Materials industry, placing it in the top 10.1%.
Is Cementos PacasmayoA's Days Sales Outstanding too high?
Cementos PacasmayoA's current Days Sales Outstanding of 19.13 is near median its 10-year median of 19.20. Over the past 10 years, this metric has ranged from a low of 14.63 to a high of 24.44. The Building Materials industry median Days Sales Outstanding is 57.90. Cementos PacasmayoA's value of 19.13 is 67% below this industry median. Based on the distribution chart, Cementos PacasmayoA ranks #41 out of 405 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Cementos PacasmayoA has a GF Score™ of 52/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cementos PacasmayoA's Days Sales Outstanding compare to CRH and VMC?
According to the Building Materials industry distribution chart, Cementos PacasmayoA ranks #41 out of 405 companies for Days Sales Outstanding. This places Cementos PacasmayoA in the top 10% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 57.90. Cementos PacasmayoA's value of 19.13 is 67% below this benchmark. Historically, Cementos PacasmayoA's own Days Sales Outstanding has ranged from 14.63 to 24.44 over the past decade. While the company's 10-year median is 19.20 vs. the industry median of 57.90, 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 Sales Outstanding for a Building Materials company?
The median Days Sales Outstanding among Building Materials companies is 57.90, based on 405 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cementos PacasmayoA's current Days Sales Outstanding of 19.13 is 67% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Cementos PacasmayoA and its competitors. For the Building Materials industry, the median Days Sales Outstanding is 57.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cementos PacasmayoA's current Days Sales Outstanding is 19.13, which is near median its own 10-year median of 19.20. 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/.4.87, compared to a current price of S/.8.20 — trading 68.4% above its estimated fair value. The current Days Sales Outstanding is 19.13, which is near median its 10-year median of 19.20 and 67% below the Building Materials industry median of 57.90. Cementos PacasmayoA's overall GF Score™ is 52/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPACASC1), the current Days Sales Outstanding is 19.13 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/.8.20 is trading 68.4% above its estimated GF Value™ of S/.4.87. GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.

Key valuation signals for LIM:CPACASC1:

  • Days Sales Outstanding: 19.13 (near median its 10-year median of 19.20)
  • GF Value™: S/.4.87 vs. price of S/.8.20 (68.4% above fair value)
  • GF Score™: 52/100 with 6 warning signs
  • Industry Position: 67% below the Building Materials median (#41 of 405)

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 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.
52GF Score

Get the complete analysis for LIM:CPACASC1

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

S/.8.20
Price
S/.4.87
GF Value