Cementos PacasmayoA (LIM:CPACASC1) ROC %: 13.89% (As of Mar. 2026)


LIM:CPACASC1 Cementos Pacasmayo SAA LIM:CPACASC1
62 GF Score
Price S/.8.05
GF Value S/.4.66
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Cementos PacasmayoA ROC %?

Cementos PacasmayoA LIM:CPACASC1 62 ROC % is 13.89% as of Mar. 2026. GuruFocus rates LIM:CPACASC1 with a GF Score™ of 62/100 and a GF Value™ of S/.4.66 (Significantly Overvalued). The stock has 8 warning signs investors should review.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. Cementos PacasmayoA's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 13.89%.

As of today (2026-06-24), Cementos PacasmayoA's WACC % is 9.01%. Cementos PacasmayoA's ROC % is 9.73% (calculated using TTM income statement data). Cementos PacasmayoA generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


Cementos PacasmayoA  (LIM:CPACASC1) ROC % Explanation

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.

There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.

Why is ROC % important?

Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, Cementos PacasmayoA's WACC % is 9.01%. Cementos PacasmayoA's ROC % is 9.73% (calculated using TTM income statement data). Cementos PacasmayoA generates higher returns on investment than it costs the company to raise the capital needed for that investment. It is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases.


Be Aware

Like ROE % and ROA %, ROC % is calculated with only 12 months of 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.


Cementos PacasmayoA ROC % Related Terms


Cementos PacasmayoA ROC % Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's ROC % 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 ROC % Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.32 8.62 9.20 9.14 8.70

Cementos PacasmayoA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROC % 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 9.53 8.66 11.44 0.00 13.89
LIM:CPACASC1
62GF Score
Cementos Pacasmayo SAA LIM:CPACASC1
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cementos PacasmayoA ROC % Calculation

Cementos PacasmayoA's annualized Return on Capital (ROC %) for the fiscal year that ended in Dec. 2025 is calculated as:

ROC % (A: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Dec. 2024 ) + Invested Capital (A: Dec. 2025 ))/ count )
=424.726 * ( 1 - 42.46% )/( (2843.712 + 2774.222)/ 2 )
=244.3873404/2808.967
=8.70 %

where

Invested Capital(A: Dec. 2024 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3166.043 - 249.608 - ( 72.723 - max(0, 765.555 - 992.496+72.723))
=2843.712

Invested Capital(A: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3103.366 - 275.573 - ( 53.571 - max(0, 872.605 - 949.748+53.571))
=2774.222

Cementos PacasmayoA's annualized Return on Capital (ROC %) for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=558.744 * ( 1 - 30.57% )/( (2774.222 + 2810.228)/ 2 )
=387.9359592/2792.225
=13.89 %

where

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3103.366 - 275.573 - ( 53.571 - max(0, 872.605 - 949.748+53.571))
=2774.222

Invested Capital(Q: Mar. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=3130.156 - 241.355 - ( 78.573 - max(0, 855.123 - 1002.946+78.573))
=2810.228

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data. The tax rate is limited to between 0% and 100%.

* 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 ROC % →
What does a ROC % of 13.89% mean?
Cementos PacasmayoA (LIM:CPACASC1) has a ROC % of 13.89% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Cementos PacasmayoA and its competitors.
Is Cementos PacasmayoA's ROC % too high?
Cementos PacasmayoA's current ROC % is 13.89%. The Building Materials industry median ROC % is 3.57. Cementos PacasmayoA's value of 13.89% is 289.6% above this industry median. 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 ROC % compare to CRH and VMC?
Cementos PacasmayoA's ROC % of 13.89% can be compared against companies in the Building Materials industry. The industry median ROC % is 3.57. Cementos PacasmayoA's value of 13.89% is 289.6% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROC % for a Building Materials company?
The median ROC % among Building Materials companies is 3.57, based on 400 companies in the industry. Companies in the top quartile (top 25%) have a ROC % significantly above this median, while those in the bottom quartile fall well below. However, ROC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cementos PacasmayoA's current ROC % of 13.89% is 289.6% 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 ROC % mean?
A high ROC % can signal that a stock is expensive relative to its fundamentals. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on Cementos PacasmayoA and its competitors. For the Building Materials industry, the median ROC % is 3.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cementos PacasmayoA's current ROC % is 13.89%. 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/.4.66, compared to a current price of S/.8.05 — trading 72.7% above its estimated fair value. The current ROC % is 13.89% and 289.6% above the Building Materials industry median of 3.57. 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 ROC % calculated?
ROC % is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPACASC1), the current ROC % is 13.89% 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/.8.05 is trading 72.7% above its estimated GF Value™ of S/.4.66. GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.

Key valuation signals for LIM:CPACASC1:

  • ROC %: 13.89%
  • GF Value™: S/.4.66 vs. price of S/.8.05 (72.7% above fair value)
  • GF Score™: 62/100 with 8 warning signs
  • Industry Position: 289.6% above the Building Materials median

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

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

S/.8.05
Price
S/.4.66
GF Value