Cementos PacasmayoA (LIM:CPACASC1) ROE %: 26.60% (As of Mar. 2026) — 152% Above Median


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
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What is Cementos PacasmayoA ROE %?

Cementos PacasmayoA LIM:CPACASC1 62 ROE % is 26.60% as of Mar. 2026, which is 152% above its 10-year median of 10.57. 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. Among 405 Building Materials companies, Cementos PacasmayoA ranks better than 83.21% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Cementos PacasmayoA's annualized net income for the quarter that ended in Mar. 2026 was S/.328 Mil. Cementos PacasmayoA's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was S/.1,232 Mil. Therefore, Cementos PacasmayoA's annualized ROE % for the quarter that ended in Mar. 2026 was 26.60%.

The historical rank and industry rank for Cementos PacasmayoA's ROE % or its related term are showing as below:

LIM:CPACASC1' s ROE % Range Over the Past 10 Years
Min: 4.15   Med: 10.57   Max: 16.55
Current: 14.27

During the past 13 years, Cementos PacasmayoA's highest ROE % was 16.55%. The lowest was 4.15%. And the median was 10.57%.

LIM:CPACASC1's ROE % is ranked better than
83.21% of 405 companies
in the Building Materials industry
Industry Median: 4.32 vs LIM:CPACASC1: 14.27

Cementos PacasmayoA  (LIM:CPACASC1) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Mar. 2026 )
=Net Income/Total Stockholders Equity
=327.784/1232.3055
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(327.784 / 2222.676)*(2222.676 / 3116.761)*(3116.761 / 1232.3055)
=Net Margin %*Asset Turnover*Equity Multiplier
=14.75 %*0.7131*2.5292
=ROA %*Equity Multiplier
=10.52 %*2.5292
=26.60 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Mar. 2026 )
=Net Income/Total Stockholders Equity
=327.784/1232.3055
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (327.784 / 472.076) * (472.076 / 558.744) * (558.744 / 2222.676) * (2222.676 / 3116.761) * (3116.761 / 1232.3055)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.6943 * 0.8449 * 25.14 % * 0.7131 * 2.5292
=26.60 %

Note: The net income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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.


Be Aware

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Cementos PacasmayoA ROE % Related Terms


Cementos PacasmayoA ROE % Historical Data

* Premium members only.

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

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 11.95 14.79 14.16 16.55 12.83

Cementos PacasmayoA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROE % 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 17.00 14.83 21.20 -5.53 26.60

LIM:CPACASC1 vs CRH, VMC, MLM: ROE % Comparison

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

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

* The bar in red indicates where Cementos PacasmayoA's ROE % falls into.


LIM:CPACASC1
62GF Score
Cementos Pacasmayo SAA LIM:CPACASC1
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cementos PacasmayoA ROE % Calculation

Cementos PacasmayoA's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=154.205/( (1213.098+1191.365)/ 2 )
=154.205/1202.2315
=12.83 %

Cementos PacasmayoA's annualized ROE % for the quarter that ended in Mar. 2026 is calculated as

ROE %=Net Income (Q: Mar. 2026 )/( (Total Stockholders Equity (Q: Dec. 2025 )+Total Stockholders Equity (Q: Mar. 2026 ))/ count )
=327.784/( (1191.365+1273.246)/ 2 )
=327.784/1232.3055
=26.60 %

* 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 ROE %, the net income of the last fiscal year and the average total shareholder equity 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. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 26.60% mean?
Cementos PacasmayoA (LIM:CPACASC1) has a ROE % of 26.60% as of Mar. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Cementos PacasmayoA and its competitors. This is 152% above median its historical median of 10.57. Over the past decade, Cementos PacasmayoA's ROE % has ranged from 4.15 to 16.55. According to the industry distribution chart, Cementos PacasmayoA ranks #68 out of 405 companies in the Building Materials industry, placing it in the top 16.8%.
Is Cementos PacasmayoA's ROE % too high?
Cementos PacasmayoA's current ROE % of 26.60% is 152% above median its 10-year median of 10.57. Over the past 10 years, this metric has ranged from a low of 4.15 to a high of 16.55. The Building Materials industry median ROE % is 4.32. Cementos PacasmayoA's value of 26.60% is 515.7% above this industry median. Based on the distribution chart, Cementos PacasmayoA ranks #68 out of 405 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 ROE % compare to CRH and VMC?
According to the Building Materials industry distribution chart, Cementos PacasmayoA ranks #68 out of 405 companies for ROE %. This places Cementos PacasmayoA in the top 17% of its industry — outperforming the majority of peers. The industry median ROE % is 4.32. Cementos PacasmayoA's value of 26.60% is 515.7% above this benchmark. Historically, Cementos PacasmayoA's own ROE % has ranged from 4.15 to 16.55 over the past decade. While the company's 10-year median is 10.57 vs. the industry median of 4.32, 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 ROE % for a Building Materials company?
The median ROE % among Building Materials companies is 4.32, based on 405 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Cementos PacasmayoA's current ROE % of 26.60% is 515.7% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Cementos PacasmayoA and its competitors. For the Building Materials industry, the median ROE % is 4.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cementos PacasmayoA's current ROE % is 26.60%, which is 152% above median its own 10-year median of 10.57. 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 ROE % is 26.60%, which is 152% above median its 10-year median of 10.57 and 515.7% above the Building Materials industry median of 4.32. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPACASC1), the current ROE % is 26.60% 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:

  • ROE %: 26.60% (152% above median its 10-year median of 10.57)
  • 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: 515.7% above the Building Materials median (#68 of 405)

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

ROE % 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