Exhibit 99.1

Calle La Colonia N° 150

Urb. El Vivero - Santiago de Surco

Tel: 317-6000

Lima, April 6, 2026

Sirs

Superintendencia del Mercado de Valores – SMV

Intendencia General de Supervisión de Conductas

Dear Sirs:

Pursuant to the referenced Official Letter, Cementos Pacasmayo S.A.A. hereby submits its responses to the requests contained therein for communication as a Material Event

In compliance with your request, we hereby submit as a Material Event the written response, which is included as an Annex to this communication.

Sincerely,

CEMENTOS PACASMAYO S.A.A.

Diego Roda Lynch

Stock Market Representative

Calle La Colonia N° 150

Urb. El Vivero - Santiago de Surco

Tel: 317-6000

Lima, April 6, 2026

Sirs

SUPERINTENDENCIA DEL MERCADO DE VALORES – SMV

Intendencia General de Supervisión de Conductas

Present.-

Dear Sirs,

CEMENTOS PACASMAYO S.A.A. (the “Company”), holding Taxpayer Identification Number (RUC) No. 20419387658, with its registered office at Calle La Colonia N° 150, district of Santiago de Surco, province and department of Lima, duly represented by Mr. Diego Roda Lynch, identified by DNI No. 09753981, in his capacity as Stock Market Representative, respectfully states:

That on March 27, 2026, the Company was notified of Official Letter No. 1383-2026-SMV/11.1 (the “Official Letter 1383”), through which the General Superintendency of Conduct Supervision (the “Superintendency”) of the Superintendency of the Securities Market (“SMV”) issued various information requests regarding expenses registered under the heading “Expenses associated with the Holcim acquisition” in the Company’s Audited Financial Statements as of December 31, 2025 (the “Transaction Expenses”) and the agreements adopted at the Annual General Mandatory Shareholders’ Meeting held on March 24, 2026 (the “2026 AGM”).

Furthermore, we refer to the Material Event dated December 16, 2025, by virtue of which the Company informed the market that the majority shareholders of Inversiones ASPI S.A. (“ASPI”), owners of 50.01% of the Company’s capital stock, entered into a Share Purchase Agreement (the “SPA”) with Holcim Ltd. (“Holcim”) for the sale of 99.99% of ASPI shares in favor of the Swiss corporation Holcim Ltd., under the terms and conditions established in said contract (the “Transaction”).

In this regard, within the period granted to address the points expressed in the aforementioned Official Letter, we proceed to respond to each of the aspects mentioned therein, in the order in which they were included.

Furthermore, on March 30, 2026, and within the context of the closing of the Transaction, we reported via a Material Event the resignation from the Board of Directors of Mr. Eduardo Hochschild Beeck and Ms. Ana Sofia Hochschild Correa, with Mr. Simon Rolf Kronenberg and Mr. Santiago María Ojea Quintana being elected as their replacements. These replacement directors are also aware of the information requests sent by the SMV.

Additionally, regarding the knowledge of the Company’s shareholders, the content of Official Letter 1197 was disclosed to the market as a Material Event dated March 23, 2026—that is, prior to the holding of the 2026 AGM. During the course of said meeting, none of the shareholders made any inquiries or observations specifically regarding Official Letter 1197.

Likewise, to date, the Company’s retained earnings (which include the results of the 2025 fiscal year) amount to the sum of S/ 264 million. In that sense, as of today, in the hypothetical case that the Board of Directors decided to approve the distribution of dividends based on the delegation from the 2026 AGM, the Company would be in a position to distribute dividends charged against retained earnings obtained as of December 31, 2025, in the same amount it has been distributing since 2023. The decision to distribute dividends, however, rests solely with the General Shareholders’ Meeting and the Company’s Board of Directors based on the powers delegated to them.

It should be noted that the statements included in the Company’s Annual Report corresponding to the 2025 fiscal year, which are cited in Official Letter 1383, are consistent with the information reported to the market through the Press Release corresponding to the Financial Statements for the fourth quarter of 2025 (communicated via Material Event on February 12, 2026), where the specific impact of the Transaction Expenses on both the consolidated EBITDA and the Company’s net income was described in detail.

There is no recording or verbatim transcript of the session other than what is incorporated into the corresponding minutes. In this regard, Article 135 of the General Corporations Act does not require an additional transcript or recording of the session. The referred article states that the minutes of each meeting must record the place, date, and time it was held; an indication of whether it was held upon first, second, or third call; the names of the shareholders present or those representing them; the number and class of shares they hold; the names of those acting as chairman and secretary; an indication of the dates and newspapers in which the notices of the call were published; and the method and result of the votes and the agreements adopted—all of which are requirements met by the 2026 AGM Minutes being submitted.

Furthermore, we clarify that it is not the Company’s practice to make recordings or videos of these sessions, as the transcript contained in the minutes is sufficient support for the interventions of the Chairman, the Secretary, and the shareholders. As reflected in the submitted minutes, the document includes transcripts of the statements made by shareholder representatives—including the Pension Fund Administrators (AFPs)—detailing their voting positions and the responses provided by Company management to their inquiries. It should be noted that the four AFPs have confirmed their agreement with the text of the minutes, which accurately reflect their questions, statements, and the responses provided during the session.

Regarding the existence of any fairness opinion or technical support to validate the assumption of the Transaction Expenses, we clarify that no report of this nature was required or requested for the purposes of the 2026 AGM. As we have stated in our previous filings, including the document dated March 17, 2026, through which we responded to Official Letter 1004-2026-SMV/11.1 (the “Official Letter 1004”), the payment of the Transaction Expenses does not reach or exceed the threshold of 5% of the Company’s assets provided for in literal c) of Article 53 of the Unified Ordered Text (T.U.O.) of the Securities Market Law (“LMV”), nor does it qualify as a transaction between related parties, and therefore was not required to comply with the procedures and requirements set forth in that regulation.

Notwithstanding the above, it was stated during the 2026 AGM that the Company had requested a report or opinion from an independent third-party expert to certify the existence of the Company’s prior contractual agreement with the Chief Executive Officer regarding the payment of his performance bonus, as well as the nature of the payment made.

To date, the referred reports have been issued and also submitted to the SMV via a confidential filing dated March 27, 2026.

Regarding the second inquiry under this numeral, we indicate that the General Shareholders’ Meeting approved the 2025 Financial Statements and the Company’s Annual Report in accordance with the powers granted by Article 114 of the General Corporations Act.

Pursuant to Article 111 of the aforementioned law, the General Shareholders’ Meeting is the highest governing body of the company. Shareholders assembled in a duly convened meeting with the requisite quorum shall decide, by the legally established majority, on all matters within the Meeting’s authority.

In that sense, the approval of the corporate management, the 2025 Financial Statements, and the Annual Report was adopted at the 2026 AGM, duly convened, with the required quorum and by the vote of the absolute majority of the subscribed shares with right to vote represented therein, in accordance with the provisions of Article 127 of the General Corporations Act.

Mr. Eduardo Hochschild stated his voluntary decision to pay the Company the referred amount through his intervention at the 2026 AGM, as well as through a letter sent to the Company dated March 24, 2026, as a discretionary act(a título de liberalidad), in response to the dissatisfaction expressed by some of the Company’s shareholders and the repeated official letters from the SMV of which he had become aware.

Furthermore, it is important to clarify that the payment made by Mr. Hochschild does not affect the Company’s financial statements corresponding to the 2025 fiscal year; therefore, the Company does not consider it appropriate, nor does it intend to present new financial statements for said period.

The Company has reached this conclusion considering that: (i) the referred payment was made as a donation and, as such, implies a transfer of resources as discretionary act and in the absence of consideration; (ii) the assumption by the Company of the legal, tax, and financial advisory fees that were part of the Transaction Expenses, and the payment made by Mr. Hochschild, correspond to separate economic events; and (iii) the payment made by Mr. Hochschild corresponds to a subsequent event occurring after the 2025 fiscal year.

In view of the above, the donation made by Mr. Hochschild in the year 2026 does not qualify as a reimbursement or refund but rather corresponds to income for the 2026 fiscal year.

Regarding the application of IAS 8, titled “Accounting Policies, Changes in Accounting Estimates and Errors,” the objective of this standard is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates, and corrections of errors.

The payment decision made by Mr. Hochschild as a donation does not qualify, by definition, as a change in any accounting policy nor a change in an accounting estimate; therefore, it would only be appropriate to analyze whether it could qualify as a correction of a prior period error.

In this regard, according to the aforementioned IAS 8, paragraph 5, “prior period errors” are omissions from, and misstatements in, the entity’s financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that: (i) was available when the financial statements for those periods were authorized for issue; and (ii) could reasonably be expected to have been obtained and taken into account in the preparation and presentation of those financial statements.

Such errors include the effects of mathematical mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, and fraud.

The donation made by Mr. Hochschild in the current 2026 fiscal year cannot be considered information that was available for the preparation of the 2025 financial statements and, therefore, could not have caused a misinterpretation of facts, for the following reasons:

Notably, the Company’s Audit Committee and Board of Directors approved the 2025 audited financial statements (which received unqualified opinions) during their respective meetings on February 12, 2026. As a matter of public record, the Transaction Expenses were expressly and transparently disclosed within these statements.

On the other hand, Mr. Hochschild’s decision to make the aforementioned donation in favor of the Company (for an amount equivalent to the fees for legal, tax, and financial advisors assumed by the Company) is a new event of a different economic nature, which corresponds to the year 2026 and, as such, is recorded in said year.

As previously indicated, the fact that Mr. Hochschild decided to pay the Company an amount equivalent to the expenses assumed by it does not mean that they should have been originally assumed by the previous controlling shareholder. Being two separate economic events, it is clear that this cannot be treated as a misinterpretation that leads to an error in the preparation of the Company’s financial statements.

Therefore, as of December 31, 2025, there was no information available regarding a donation from Mr. Hochschild that should have been considered for the purposes of preparing the financial statements for the 2025 fiscal year, nor information that could be misinterpreted and, consequently, lead to an error in the preparation of the financial statements for said year.

In view of the foregoing, the premises for the use of IAS 8 (NIC 8) are not applicable to the donation made by Mr. Hochschild in the current 2026 fiscal year. Therefore, it is not appropriate to make any changes to the Company’s financial statements as of December 31, 2025.

For greater precision, the accounting records and accounts used are: (i) account 16800003 for the registration of the account receivable from Mr. Eduardo Hochschild, and (ii) account 75920005 as the offset for the concept of other sundry income.

A copy of the corresponding accounting entry logs is attached as Annex 1 to this communication.

Regarding the legal, tax, and financial advisory fees included in the Transaction Expenses, the Company has elected not to deduct them for 2025 Income Tax purposes. This decision was made on a precautionary basis, as these fees may not strictly satisfy the principle of causality under Article 37 of the Income Tax Law, specifically, the requirement that expenses be directly linked to generating taxable income or maintaining its source.

This tax treatment does not alter the underlying economic rationale for the Company’s decision to assume these costs. These disbursements served a legitimate corporate purpose (fin social), as detailed in our disclosures to the SMV and as determined the Board of Directors. Consequently, while this reflects an exercise of tax prudence, it does not diminish the validity, timing, or commercial justification for incurring these expenses for the benefit of the Company and its shareholders.

Mr. Eduardo Hochschild’s decision to pay the Company an amount equivalent to the amount paid for legal, tax, and financial advisory fees as part of the Transaction Expenses is an exclusive and unilateral decision of Mr. Eduardo Hochschild.

Notwithstanding the foregoing, we cannot rule out that, in the future, Holcim and Pacasmayo or their affiliates may enter into contracts in the ordinary course of business and with the formalities required by applicable law. Should that be the case, the Company will disclose what is appropriate in accordance with applicable regulations.

Notwithstanding the above, we mention: (1) the board meeting minutes dated September 9, 2025, submitted to the SMV as part of the request for confidential material event status, in which, among others, the Company’s participation in the due diligence process and in the agreements that the controlling shareholder maintains with Holcim and any third party for the potential transfer of its shares was approved, recording the abstentions of Mr. Eduardo Hochschild Beeck and Ms. Ana Sofía Hochschild Correa; and (2) the board meeting held on November 17, 2025, in which the Board agreed, among others, (i) that the Company make a donation to UTEC, with the abstention of directors Eduardo Hochschild Beeck and Ana Sofía Hochschild Correa; (b) that the Company assume certain costs and fees related to the Transaction, such as legal, financial, and tax advisory fees, as well as certain bonuses, with the abstention of directors Eduardo Hochschild Beeck and Ana Sofía Hochschild Correa; and (c) that, should the agreements to finalize the potential Transaction be signed, the compensation paid to the Chief Executive Officer by virtue of the agreement previously signed with the Company be considered as part of the costs derived from the potential Transaction, recognizing that the payment corresponded to a contractual obligation assumed by the Company in advance, with the abstentions of directors Humberto Nadal del Carpio, Eduardo Hochschild Beeck, and Ana Sofía Hochschild Correa.

We request that the foregoing be taken into account and that the information requests sent to the Company be considered solved.

Without further ado, we remain sincerely yours.

Sincerely,

Cementos Pacasmayo S.A.A.

Diego Roda Lynch

Stock Market Representative

Annex 1

Below are the accounting entries:

1.- Accounting entries for the generation of the account receivable and income:

2. Accounting entry for the credit to the Company’s account:

Recording of the credit entry:

3. Accounting entry for the clearing of the generated account receivable:

Firmado Digitalmente por: GODOS GARCIA Alix Fernando FAU 20131016396 soft Fecha: 27/03/2026 15:11:28

“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres”

“Año de la Esperanza yel Fortalecimiento de la Democracia”

OFICCIAL LETTER Nº 1383-2026-SMV/11.1

Mr.

Humberto Nadal del Carpio

Chief Executive Officer

Cementos Pacasmayo S.A.A.

Calle La Colonia Nº 150, Urbanización El Vivero, Surco

Present.-

We address you regarding the supervision of the material events (1) and (2) of the reference (hereinafter, HI-23/03/26 and HI/24-03-26) disclosed by Cementos Pacasmayo S.A.A. (hereinafter, CEMPACASMAYO), and the information linked to operating expenses for S/ 77.6 Million and S/ 75.9 Million, under the concept of «Expenses associated with the Holcim acquisition» (hereinafter, HOLCIM EXPENSES), which is disclosed in your 2025 Audited Consolidated Annual Financial Statements (2025 Consolidated FS), in your 2025 Audited Separate Annual Financial Statements (2025 Separate FS); and in your 2025 Annual Report; which were approved on March 24, 2026, at the 2026 Annual General Shareholders’ Meeting (AGSM). ⁴

On page 147 of the 2025 Annual Report of CEMPACASMAYO, it is expressly stated:

«Net income was S/. 154.2 million, a decrease of 22.5% compared to 2024, mainly due to the increase in non-recurring operating expenses associated with the share purchase agreement with Holcim for the acquisition of Inversiones ASPI S.A. of the Hochschild Group, the company that controls 50.01% of Cementos Pacasmayo S.A.A. Without the expenses related to the acquisition, net income would have been S/. 231.8 million, which represents an increase of 16.5%. Likewise, the net profit margin decreased 2.8 percentage points, reaching 7.3% in this period.  

Consolidated EBITDA was S/. 506.6 million, a decrease of 7.8% compared to 2024, mainly due to the expenses related to the acquisition mentioned above. Without these extraordinary expenses, consolidated EBITDA would have been S/. 584.2 million, an increase of 6.4%.»

“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres”

“Año de la Esperanza yel Fortalecimiento de la Democracia”

In this regard, it is necessary to indicate that by means of Official Letter No. 1197-2026-SMV/11.1 dated March 20, 2026 (hereinafter OFFICIAL LETTER 1197), information requirements were formulated to CEMPACASMAYO, and others were reiterated. The deadline to address all those requirements expires on March 27, 2026. The documentation related to the information requirements is found in Case File No. 2025054605

Information requirements

Under these premises and the applicable legal framework, as well as the supervisory powers of the SMV, especially those provided for in Article 27 of the HI Regulations, considering that your responses have the character of a sworn statement; your represented company is required to provide the following:

«Net income was S/. 154.2 million, a decrease of 22.5% compared to 2024, mainly due to the increase in non-recurring operating expenses associated with the share purchase agreement with Holcim for the acquisition of Inversiones ASPI S.A. of the Hochschild Group, the company that controls 50.01% of Cementos Pacasmayo S.A.A. Without the expenses related to the acquisition, net income would have been S/. 231.8 million, which represents an increase of 16.5%. Likewise, the net profit margin decreased 2.8 percentage points, reaching 7.3% in this period. Consolidated EBITDA was S/. 506.6 million, a decrease of 7.8% compared to 2024, mainly due to the expenses related to the acquisition mentioned above. Without these extraordinary expenses, consolidated EBITDA would have been S/. 584.2 million, an increase of 6.4%.»

It is verified that CEMPACASMAYO explicitly recognizes that the reduction of its net income and its 2025 EBITDA was caused by the recognition of the HOLCIM EXPENSES, which were accountingly recorded at the end of 2025; and with this, the amount of dividends to be distributed was also reduced. In this regard:

Provide all explanations and documentation related to these statements in the 2025 Annual Report, and explain why the dividends to be distributed to your 10 thousand minority shareholders were reduced in this manner, including the dividends of the pension funds of approximately 10 million people.

“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres”
“Año de la Esperanza yel Fortalecimiento de la Democracia”

“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres”

“Año de la Esperanza yel Fortalecimiento de la Democracia”

Is it a donation?

Is it a reimbursement of third-party expenses?

Is it the payment or refund for the fees paid by CEMPACASMAYO to the advisors of the Transaction between Aspi and Holcim?

Is it a refund of the Chief Executive Officer bonus?, or

What is it?

“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres”

“Año de la Esperanza yel Fortalecimiento de la Democracia”

The present requirement must be addressed within a maximum period of four (04) business days, counted from the business day following the notification of this official letter, via the corresponding “Material Events” route of the MV Net System; except if you submit the magnetic or video recording of the AGSM of March 24, 2026, which must go through MV Net to Case File 2025054605. Furthermore, CEMPACASMAYO must include in its communication responding to the information requirements a copy of this official letter, under notice that the SMV will proceed with its respective dissemination, under the provisions of article 27, numeral 27.1, of the HI Regulations.

“Decenio de la Igualdad de Oportunidades para Mujeres y Hombres”

“Año de la Esperanza yel Fortalecimiento de la Democracia”

Finally, your represented company is reminded that in compliance with the regulations cited in the previous information requirements and what is indicated in the «GUIDE FOR ORIENTATIVE SUPERVISION ON THE REGIME OF MATERIAL EVENTS OF ISSUERS: CRITERIA OF RELEVANCE AND DUTIES OF TRANSPARENCY» which was notified to you on January 20, 2026, through Circular No. 031-2026-SMV/11.1; you must comply with your obligation to keep the market informed in a truthful, sufficient, and timely manner regarding any act, fact, or set of circumstances with significant influence capacity, and must take the necessary measures to ensure full compliance with the obligations emanating from the securities market regulations, as well as to address the requirements made by the Superintendence of the Securities Market; being necessary to point out that failure to address said requirements is a conduct subject to sanction in accordance with the provisions of the Sanctions Regulation, approved by SMV Resolution No. 035-2018-SMV/01.⁵

 

	Without further ado, I remain yours truly.
	Sincerely,
	/s/ Alix Godos
	Alix Godos
	General Intendant
	General Intendancy of Conduct Supervision

EGLL/MP/RPG

With copy to:

Mr. Sergio Espinosa Chiroque; Superintendente de Banca, Seguros y AFP

Mr. Mariano Álvarez de la Torre Jara, Gerente General AFP HABITAT

Mr. Aldo Ferrini Cassinelli, Gerente General AFP INTEGRA

Mr. Sergio Vélez Montes, Gerente General PRIMA AFP S.A.

Mr. Carlo Castoldi Crosby, Gerente General PROFUTURO AFP

Mr. Humberto Nadal del Carpio, CEO de Inversiones Aspi S.A.

Mr. Norberto Ledea, CEO Holcim Perú

Lima Stock Exchange (Bolsa de Valores de Lima S.A.)