Balance Sheet Data

Cementos Pacasmayo S.A.A. (CPAC)

$4.7

-0.02 (-0.42%)

Year
A/P
2018
Actual
2019
Actual
2020
Actual
2021
Actual
2022
Actual
2023
Projected
2024
Projected
2025
Projected
2026
Projected
2027
Projected
Total Cash 49.0768.27308.91273.40168.67267.38308.88356.82412.20476.18
Total Cash (%)
Account Receivables 99.39120.5384.07102.72101.49161.86186.98215.99249.52288.24
Account Receivables (%)
Inventories 424.78519460.61605.18884.97877.481,013.671,170.991,352.731,562.68
Inventories (%)
Accounts Payable 69.5784.8983.75227.55284.55211.47244.29282.20326376.59
Accounts Payable (%)
Capital Expenditure -111.27-83.01-52.55-94.55-178.50-157.13-181.52-209.69-242.24-279.83
Capital Expenditure (%)



To support growth, companies need to keep investing in capital items – including property, plants and equipment.
To calculate this net investment,we take capital expenditure (found in the company’s statement of cash flows) and subtract non-cash depreciation (found on the income statement).
Working capital refers to the cash a company needs for day-to-day operations.
The faster a company expands, the more cash it will need.
To calculate working capital, we take current assets and subtract current liabilities.
You can find both of these on a company’s balance sheet, which is published in its quarterly and annual financial statements.