Cementos PacasmayoA (LIM:CPACASC1) Return-on-Tangible-Asset: 10.71% (As of Mar. 2026) — 123% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

LIM:CPACASC1 Cementos Pacasmayo SAA LIM:CPACASC1
62 GF Score
Price S/.7.90
GF Value S/.4.65
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Cementos PacasmayoA Return-on-Tangible-Asset?

Cementos PacasmayoA LIM:CPACASC1 -0.50% 62 Return-on-Tangible-Asset is 10.71% as of Mar. 2026, which is 123% above its 10-year median of 4.81. GuruFocus rates LIM:CPACASC1 with a GF Score™ of 62/100 and a GF Value™ of S/.4.65 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 410 Building Materials companies, Cementos PacasmayoA ranks better than 73.17% on this metric.

Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. Cementos PacasmayoA's annualized Net Income for the quarter that ended in Mar. 2026 was S/.328 Mil. Cementos PacasmayoA's average total tangible assets for the quarter that ended in Mar. 2026 was S/.3,060 Mil. Therefore, Cementos PacasmayoA's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 10.71%.

The historical rank and industry rank for Cementos PacasmayoA's Return-on-Tangible-Asset or its related term are showing as below:

LIM:CPACASC1' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.98   Med: 4.81   Max: 6.34
Current: 5.86

During the past 13 years, Cementos PacasmayoA's highest Return-on-Tangible-Asset was 6.34%. The lowest was 1.98%. And the median was 4.81%.

LIM:CPACASC1's Return-on-Tangible-Asset is ranked better than
73.17% of 410 companies
in the Building Materials industry
Industry Median: 2.345 vs LIM:CPACASC1: 5.86

Cementos PacasmayoA  (LIM:CPACASC1) Return-on-Tangible-Asset Explanation

Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.


Be Aware

Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the company’s earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a company’s tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).

Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.


Cementos PacasmayoA Return-on-Tangible-Asset Related Terms


Cementos PacasmayoA Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's Return-on-Tangible-Asset 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 Return-on-Tangible-Asset Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.00 5.51 5.26 6.34 5.01

Cementos PacasmayoA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Return-on-Tangible-Asset 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 6.76 6.07 8.93 -2.27 10.71

LIM:CPACASC1 vs CRH, VMC, MLM: Return-on-Tangible-Asset Comparison

For the Building Materials subindustry, Cementos PacasmayoA's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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 Return-on-Tangible-Asset vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Cementos PacasmayoA's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Cementos PacasmayoA's Return-on-Tangible-Asset falls into.


LIM:CPACASC1
62GF Score
Cementos Pacasmayo SAA LIM:CPACASC1
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cementos PacasmayoA Return-on-Tangible-Asset Calculation

Cementos PacasmayoA's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=154.205/( (3106.772+3045.353)/ 2 )
=154.205/3076.0625
=5.01 %

Cementos PacasmayoA's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=327.784/( (3045.353+3074.461)/ 2 )
=327.784/3059.907
=10.71 %

* 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.

In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data, the Net Income data used here is four times the quarterly (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of 10.71% mean?
Cementos PacasmayoA (LIM:CPACASC1) has a Return-on-Tangible-Asset of 10.71% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Cementos PacasmayoA and its competitors. This is 123% above median its historical median of 4.81. Over the past decade, Cementos PacasmayoA's Return-on-Tangible-Asset has ranged from 1.98 to 6.34. According to the industry distribution chart, Cementos PacasmayoA ranks #110 out of 410 companies in the Building Materials industry, placing it in the top 26.8%.
Is Cementos PacasmayoA's Return-on-Tangible-Asset too high?
Cementos PacasmayoA's current Return-on-Tangible-Asset of 10.71% is 123% above median its 10-year median of 4.81. Over the past 10 years, this metric has ranged from a low of 1.98 to a high of 6.34. The Building Materials industry median Return-on-Tangible-Asset is 2.35. Cementos PacasmayoA's value of 10.71% is 356.7% above this industry median. Based on the distribution chart, Cementos PacasmayoA ranks #110 out of 410 companies in the Building Materials industry, which is above the industry midpoint. 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 Return-on-Tangible-Asset compare to CRH and VMC?
According to the Building Materials industry distribution chart, Cementos PacasmayoA ranks #110 out of 410 companies for Return-on-Tangible-Asset. This puts Cementos PacasmayoA in the upper half of its industry. The industry median Return-on-Tangible-Asset is 2.35. Cementos PacasmayoA's value of 10.71% is 356.7% above this benchmark. Historically, Cementos PacasmayoA's own Return-on-Tangible-Asset has ranged from 1.98 to 6.34 over the past decade. While the company's 10-year median is 4.81 vs. the industry median of 2.35, Cementos PacasmayoA has consistently been above 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 Return-on-Tangible-Asset for a Building Materials company?
The median Return-on-Tangible-Asset among Building Materials companies is 2.35, based on 410 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cementos PacasmayoA's current Return-on-Tangible-Asset of 10.71% is 356.7% above 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Cementos PacasmayoA and its competitors. For the Building Materials industry, the median Return-on-Tangible-Asset is 2.35 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cementos PacasmayoA's current Return-on-Tangible-Asset is 10.71%, which is 123% above median its own 10-year median of 4.81. 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/.4.65, compared to a current price of S/.7.90 — trading 69.9% above its estimated fair value. The current Return-on-Tangible-Asset is 10.71%, which is 123% above median its 10-year median of 4.81 and 356.7% above the Building Materials industry median of 2.35. 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 Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPACASC1), the current Return-on-Tangible-Asset is 10.71% 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:CPACASC1) Overvalued in 2026?

Based on GuruFocus' analysis, Cementos PacasmayoA stock appears to be overvalued. The current stock price of S/.7.90 is trading 69.9% above its estimated GF Value™ of S/.4.65. GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.

Key valuation signals for LIM:CPACASC1:

  • Return-on-Tangible-Asset: 10.71% (123% above median its 10-year median of 4.81)
  • GF Value™: S/.4.65 vs. price of S/.7.90 (69.9% above fair value)
  • GF Score™: 62/100 with 8 warning signs
  • Industry Position: 356.7% above the Building Materials median (#110 of 410)

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

Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

S/.7.90
Price
S/.4.65
GF Value