Cementos PacasmayoA (LIM:CPACASC1) Liabilities-to-Assets : 0.58 (As of Jun. 2026)

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LIM:CPACASC1 Cementos Pacasmayo SAA LIM:CPACASC1
62 GF Score
Price S/.8.00
GF Value S/.4.83
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Cementos PacasmayoA Liabilities-to-Assets?

Cementos PacasmayoA LIM:CPACASC1 +0.50% 62 Liabilities-to-Assets is 0.58 as of Jun. 2026. GuruFocus rates LIM:CPACASC1 with a GF Score™ of 62/100 and a GF Value™ of S/.4.83 (Significantly Overvalued). The stock has 7 warning signs investors should review.

Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Cementos PacasmayoA's Total Liabilities for the quarter that ended in Jun. 2026 was S/.1,854 Mil. Cementos PacasmayoA's Total Assets for the quarter that ended in Jun. 2026 was S/.3,206 Mil. Therefore, Cementos PacasmayoA's Liabilities-to-Assets Ratio for the quarter that ended in Jun. 2026 was 0.58.


Cementos PacasmayoA  (LIM:CPACASC1) Liabilities-to-Assets Explanation

Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.


Cementos PacasmayoA Liabilities-to-Assets Related Terms


Cementos PacasmayoA Liabilities-to-Assets Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's Liabilities-to-Assets 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 Liabilities-to-Assets Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Liabilities-to-Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.63 0.64 0.63 0.62 0.62

Cementos PacasmayoA Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Liabilities-to-Assets 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 0.59 0.58 0.62 0.59 0.58

LIM:CPACASC1 vs CRH, VMC, MLM: Liabilities-to-Assets Comparison

For the Building Materials subindustry, Cementos PacasmayoA's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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 Liabilities-to-Assets vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Cementos PacasmayoA's Liabilities-to-Assets distribution charts can be found below:

* The bar in red indicates where Cementos PacasmayoA's Liabilities-to-Assets falls into.


LIM:CPACASC1
62GF Score
Cementos Pacasmayo SAA LIM:CPACASC1
Liabilities-to-Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Cementos PacasmayoA Liabilities-to-Assets Calculation

Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.

Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.

Cementos PacasmayoA's Liabilities-to-Assets Ratio for the fiscal year that ended in Dec. 2025 is calculated as:

Liabilities-to-Assets (A: Dec. 2025 )=Total Liabilities/Total Assets
=1912.001/3103.366
=0.62

Cementos PacasmayoA's Liabilities-to-Assets Ratio for the quarter that ended in Jun. 2026 is calculated as

Liabilities-to-Assets (Q: Jun. 2026 )=Total Liabilities/Total Assets
=1854.426/3205.57
=0.58

* 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 Liabilities-to-Assets →
What does a Liabilities-to-Assets of 0.58 mean?
Cementos PacasmayoA (LIM:CPACASC1) has a Liabilities-to-Assets of 0.58 as of Jun. 2026. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Cementos PacasmayoA and its competitors.
Is Cementos PacasmayoA's Liabilities-to-Assets too high?
Cementos PacasmayoA's current Liabilities-to-Assets is 0.58. 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 Liabilities-to-Assets compare to CRH and VMC?
Cementos PacasmayoA's Liabilities-to-Assets of 0.58 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 Liabilities-to-Assets for a Building Materials company?
A good Liabilities-to-Assets depends on the Building Materials industry context. However, Liabilities-to-Assets 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 Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Cementos PacasmayoA and its competitors. Cementos PacasmayoA's current Liabilities-to-Assets is 0.58. 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/.4.83, compared to a current price of S/.8.00 — trading 65.6% above its estimated fair value. The current Liabilities-to-Assets is 0.58. Cementos PacasmayoA's overall GF Score™ is 62/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPACASC1), the current Liabilities-to-Assets is 0.58 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/.8.00 is trading 65.6% above its estimated GF Value™ of S/.4.83. GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.

Key valuation signals for LIM:CPACASC1:

  • Liabilities-to-Assets: 0.58
  • GF Value™: S/.4.83 vs. price of S/.8.00 (65.6% above fair value)
  • GF Score™: 62/100 with 7 warning signs

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.
62GF Score

Get the complete analysis for LIM:CPACASC1

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

S/.8.00
Price
S/.4.83
GF Value