Cementos PacasmayoA (LIM:CPAC) 3-Year ROIIC % : -5.85% (As of Dec. 2025)


LIM:CPAC Cementos Pacasmayo SAA LIM:CPAC
62 GF Score
Price $11.92
GF Value $6.90
Valuation Significantly Overvalued
! 8 Warning Signs
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What is Cementos PacasmayoA 3-Year ROIIC %?

Cementos PacasmayoA LIM:CPAC 62 3-Year ROIIC % is -5.85 as of Dec. 2025. GuruFocus rates LIM:CPAC with a GF Score™ of 62/100 and a GF Value™ of $6.90 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 382 Building Materials companies, Cementos PacasmayoA ranks worse than 69.9% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. Cementos PacasmayoA's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was -5.85%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Cementos PacasmayoA's 3-Year ROIIC % or its related term are showing as below:

LIM:CPAC's 3-Year ROIIC % is ranked worse than
69.9% of 382 companies
in the Building Materials industry
Industry Median: 5.185 vs LIM:CPAC: -5.85

Cementos PacasmayoA  (LIM:CPAC) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


Cementos PacasmayoA 3-Year ROIIC % Related Terms


Cementos PacasmayoA 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Cementos PacasmayoA's 3-Year ROIIC % 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 3-Year ROIIC % Chart

Cementos PacasmayoA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 193.83 24.87 40.18 30.91 -5.85

Cementos PacasmayoA Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
3-Year ROIIC % 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 0.00 0.00 0.00 -5.85 0.00

LIM:CPAC vs CRH, VMC, MLM: 3-Year ROIIC % Comparison

For the Building Materials subindustry, Cementos PacasmayoA's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 3-Year ROIIC % vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Cementos PacasmayoA's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Cementos PacasmayoA's 3-Year ROIIC % falls into.


LIM:CPAC
62GF Score
Cementos Pacasmayo SAA LIM:CPAC
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cementos PacasmayoA 3-Year ROIIC % Calculation

Cementos PacasmayoA's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 71.7228385 (Dec. 2025) - 70.2510618 (Dec. 2022) )/( 814.039 (Dec. 2025) - 839.004 (Dec. 2022) )
=1.4717767/-24.965
=-5.90%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of -5.85 mean?
Cementos PacasmayoA (LIM:CPAC) has a 3-Year ROIIC % of -5.85 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Cementos PacasmayoA and its competitors. According to the industry distribution chart, Cementos PacasmayoA ranks #267 out of 382 companies in the Building Materials industry, placing it in the top 69.9%.
Is Cementos PacasmayoA's 3-Year ROIIC % too high?
Cementos PacasmayoA's current 3-Year ROIIC % is -5.85. Based on the distribution chart, Cementos PacasmayoA ranks #267 out of 382 companies in the Building Materials industry, which is below 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 3-Year ROIIC % compare to CRH and VMC?
According to the Building Materials industry distribution chart, Cementos PacasmayoA ranks #267 out of 382 companies for 3-Year ROIIC %. This places Cementos PacasmayoA in the lower half of its industry. The industry median 3-Year ROIIC % is 5.19. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year ROIIC % for a Building Materials company?
The median 3-Year ROIIC % among Building Materials companies is 5.19, based on 382 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Cementos PacasmayoA and its competitors. For the Building Materials industry, the median 3-Year ROIIC % is 5.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cementos PacasmayoA's current 3-Year ROIIC % is -5.85. 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 $6.90, compared to a current price of $11.92 — trading 72.8% above its estimated fair value. The current 3-Year ROIIC % is -5.85. 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 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For Cementos PacasmayoA (LIM:CPAC), the current 3-Year ROIIC % is -5.85 as of Dec. 2025. 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 72.8% above its estimated GF Value™ of $6.90. GuruFocus considers Cementos PacasmayoA to be Significantly Overvalued.

Key valuation signals for LIM:CPAC:

  • 3-Year ROIIC %: -5.85
  • GF Value™: $6.90 vs. price of $11.92 (72.8% above fair value)
  • GF Score™: 62/100 with 8 warning signs

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

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

$11.92
Price
$6.90
GF Value