Cementos PacasmayoA (LIM:CPACASC1) Pre-Tax Income: S/.357 Mil (TTM As of Jun. 2026)

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LIM:CPACASC1 Cementos Pacasmayo SAA LIM:CPACASC1
57 GF Score
Price S/.8.00
GF Value S/.4.87
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Cementos PacasmayoA Pre-Tax Income?

Cementos PacasmayoA LIM:CPACASC1 -1.23% 57 Pre-Tax Income is S/.357 Mil as of Jun. 2026. GuruFocus rates LIM:CPACASC1 with a GF Score™ of 57/100 and a GF Value™ of S/.4.87 (Significantly Overvalued). The stock has 6 warning signs investors should review.

Pretax income is the income that a company earns before paying income taxes. Cementos PacasmayoA's pretax income for the three months ended in Jun. 2026 was S/.115 Mil. Its pretax income for the trailing twelve months (TTM) ended in Jun. 2026 was S/.357 Mil. Cementos PacasmayoA's pretax margin was 20.59%.

During the past 13 years, Cementos PacasmayoA's highest Pretax Margin was 16.02%. The lowest was 6.63%. And the median was 12.50%.


Cementos PacasmayoA  (LIM:CPACASC1) Pre-Tax Income Explanation

Cementos PacasmayoA's Pretax Margin for the quarter that ended in Jun. 2026 is calculated as

Pretax Margin=Pretax Income/Revenue
=115.073/558.854
=20.59%

During the past 13 years, Cementos PacasmayoA's highest Pretax Margin was 16.02%. The lowest was 6.63%. And the median was 12.50%.

* 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 Pre-Tax Income Related Terms


Cementos PacasmayoA Pre-Tax Income Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's Pre-Tax Income 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 Pre-Tax Income Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Pre-Tax Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only 224.11 262.42 245.71 296.19 267.98

Cementos PacasmayoA Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Pre-Tax Income 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 69.63 106.37 18.03 118.02 115.07

LIM:CPACASC1 vs CRH, VMC, MLM: Pre-Tax Income Comparison

For the Building Materials subindustry, Cementos PacasmayoA's Pre-Tax Income, along with its competitors' market caps and Pre-Tax Income 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 Pre-Tax Income vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Cementos PacasmayoA's Pre-Tax Income distribution charts can be found below:

* The bar in red indicates where Cementos PacasmayoA's Pre-Tax Income falls into.


LIM:CPACASC1
57GF Score
Cementos Pacasmayo SAA LIM:CPACASC1
Pre-Tax Income is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cementos PacasmayoA Pre-Tax Income Calculation

This is the income that a company earns before paying income taxes.

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

Pretax Income=Operating Income+Non Operating Income+Interest Expense+Interest Income+Other
=424.726+-75.006+-91.37+11.291+-1.666
=268

Cementos PacasmayoA's Pretax Income for the quarter that ended in Jun. 2026 is calculated as

Pretax Income=Operating Income+Non Operating Income+Interest Expense+Interest Income+Other
=136.425+-0.658+-21.091+0.728+-0.331
=115

Pre-Tax Income for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was S/.357 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 Pre-Tax Income →
What does a Pre-Tax Income of S/.357 Mil mean?
Cementos PacasmayoA (LIM:CPACASC1) has a Pre-Tax Income of S/.357 Mil as of Jun. 2026. Pre-Tax Income is the total earnings before taxes but after all operating and interest expenses. View historical data on Cementos PacasmayoA and its competitors.
Is Cementos PacasmayoA's Pre-Tax Income too high?
Cementos PacasmayoA's current Pre-Tax Income is S/.357 Mil. Overall, Cementos PacasmayoA has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cementos PacasmayoA's Pre-Tax Income compare to CRH and VMC?
Cementos PacasmayoA's Pre-Tax Income of S/.357 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 Pre-Tax Income for a Building Materials company?
A good Pre-Tax Income depends on the Building Materials industry context. However, Pre-Tax Income 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 Pre-Tax Income mean?
A high Pre-Tax Income can signal that a stock is expensive relative to its fundamentals. Pre-Tax Income is the total earnings before taxes but after all operating and interest expenses. View historical data on Cementos PacasmayoA and its competitors. Cementos PacasmayoA's current Pre-Tax Income is S/.357 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 (LIM:CPACASC1) is currently considered Significantly Overvalued. The stock's GF Value™ is S/.4.87, compared to a current price of S/.8.00 — trading 64.3% above its estimated fair value. The current Pre-Tax Income is S/.357 Mil. Cementos PacasmayoA's overall GF Score™ is 57/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Pre-Tax Income calculated?
Pre-Tax Income is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPACASC1), the current Pre-Tax Income is S/.357 Mil 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 64.3% above its estimated GF Value™ of S/.4.87. GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.

Key valuation signals for LIM:CPACASC1:

  • Pre-Tax Income: S/.357 Mil
  • GF Value™: S/.4.87 vs. price of S/.8.00 (64.3% above fair value)
  • GF Score™: 57/100 with 6 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.
57GF Score

Get the complete analysis for LIM:CPACASC1

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

S/.8.00
Price
S/.4.87
GF Value