Cementos PacasmayoA (LIM:CPAC) Receivables Turnover: 4.99 (As of Mar. 2026)


LIM:CPAC Cementos Pacasmayo SAA LIM:CPAC
62 GF Score
Price $11.92
GF Value $6.98
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Cementos PacasmayoA Receivables Turnover?

Cementos PacasmayoA LIM:CPAC 62 Receivables Turnover is 4.99 as of Mar. 2026. GuruFocus rates LIM:CPAC with a GF Score™ of 62/100 and a GF Value™ of $6.98 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 403 Building Materials companies, Cementos PacasmayoA ranks better than 89.83% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Cementos PacasmayoA's Revenue for the three months ended in Mar. 2026 was $163.4 Mil. Cementos PacasmayoA's average Accounts Receivable for the three months ended in Mar. 2026 was $32.7 Mil. Hence, Cementos PacasmayoA's Receivables Turnover for the three months ended in Mar. 2026 was 4.99.


Cementos PacasmayoA  (LIM:CPAC) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


Cementos PacasmayoA Receivables Turnover Related Terms


Cementos PacasmayoA Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's Receivables Turnover 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 Receivables Turnover Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Receivables Turnover
Get a 7-Day Free Trial Premium Member Only Premium Member Only 23.57 24.95 24.02 22.07 20.86

Cementos PacasmayoA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Receivables Turnover 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 5.29 5.37 6.06 5.33 4.99

LIM:CPAC vs CRH, VMC, MLM: Receivables Turnover Comparison

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

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

* The bar in red indicates where Cementos PacasmayoA's Receivables Turnover falls into.


LIM:CPAC
62GF Score
Cementos Pacasmayo SAA LIM:CPAC
Receivables Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
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Cementos PacasmayoA Receivables Turnover Calculation

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

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

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=622.502 / ((28.059 + 31.611) / 2 )
=622.502 / 29.835
=20.86

Cementos PacasmayoA's Receivables Turnover for the quarter that ended in Mar. 2026 is calculated as

Receivables Turnover (Q: Mar. 2026 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Mar. 2026 ) / ((Accounts Receivable (Q: Dec. 2025 ) + Accounts Receivable (Q: Mar. 2026 )) / count )
=163.403 / ((31.611 + 33.828) / 2 )
=163.403 / 32.7195
=4.99

* 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 Receivables Turnover →
What does a Receivables Turnover of 4.99 mean?
Cementos PacasmayoA (LIM:CPAC) has a Receivables Turnover of 4.99 as of Mar. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Cementos PacasmayoA and its competitors. According to the industry distribution chart, Cementos PacasmayoA ranks #41 out of 403 companies in the Building Materials industry, placing it in the top 10.2%.
Is Cementos PacasmayoA's Receivables Turnover too high?
Cementos PacasmayoA's current Receivables Turnover is 4.99. The Building Materials industry median Receivables Turnover is 6.39. Cementos PacasmayoA's value of 4.99 is 21.9% below this industry median. Based on the distribution chart, Cementos PacasmayoA ranks #41 out of 403 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 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cementos PacasmayoA's Receivables Turnover compare to CRH and VMC?
According to the Building Materials industry distribution chart, Cementos PacasmayoA ranks #41 out of 403 companies for Receivables Turnover. This places Cementos PacasmayoA in the top 10% of its industry — outperforming the majority of peers. The industry median Receivables Turnover is 6.39. Cementos PacasmayoA's value of 4.99 is 21.9% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Building Materials company?
The median Receivables Turnover among Building Materials companies is 6.39, based on 403 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cementos PacasmayoA's current Receivables Turnover of 4.99 is 21.9% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Cementos PacasmayoA and its competitors. For the Building Materials industry, the median Receivables Turnover is 6.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cementos PacasmayoA's current Receivables Turnover is 4.99. 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 $6.98, compared to a current price of $11.92 — trading 70.8% above its estimated fair value. The current Receivables Turnover is 4.99 and 21.9% below the Building Materials industry median of 6.39. 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 Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPAC), the current Receivables Turnover is 4.99 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 70.8% above its estimated GF Value™ of $6.98. GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.

Key valuation signals for LIM:CPAC:

  • Receivables Turnover: 4.99
  • GF Value™: $6.98 vs. price of $11.92 (70.8% above fair value)
  • GF Score™: 62/100 with 8 warning signs
  • Industry Position: 21.9% below the Building Materials median (#41 of 403)

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

Get the complete analysis for LIM:CPAC

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

$11.92
Price
$6.98
GF Value