v3.25.1
Consolidated Statement of Profit or Loss - PEN (S/)
S/ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Profit or loss [abstract]      
Sales of goods S/ 1,978,071 S/ 1,950,075 S/ 2,115,746
Cost of sales (1,249,545) (1,260,623) (1,463,715)
Gross profit 728,526 689,452 652,031
Operating income (expenses)      
Administrative expenses (253,383) (231,967) (225,439)
Selling and distribution expenses (81,410) (69,569) (67,375)
Other operating (expense) income, net (2,700) (13,810) (3,899)
Impairment to retirement of property, plant and equipment (36,551)
Total operating expenses, net (337,493) (351,897) (296,713)
Operating profit 391,033 337,555 355,318
Other income (expenses)      
Finance income 6,298 7,246 3,306
Finance costs (100,308) (104,045) (95,105)
Net gain (loss) on derivative financial instruments recognized at fair value through profit or loss 19 (59)
(Loss) gain from exchange difference, net (836) 4,933 (1,040)
Total other expenses, net (94,846) (91,847) (92,898)
Profit before income tax 296,187 245,708 262,420
Income tax expense (97,312) (76,808) (85,592)
Profit for the year S/ 198,875 S/ 168,900 S/ 176,828
Earnings per share      
Basic income attributable to holders of common and investment shares of Cementos Pacasmayo S.A.A. (S/per share) (in Nuevos Soles per share) S/ 0.46 S/ 0.39 S/ 0.41