财务摘要（报告期）（Cementos Pacasmayo SAA ADR）
| 2024年三季报 | 2024年中报 | 2024年一季报 | 2023年年报 | 2023年三季报 | 2023年中报 | 2023年一季报 | 2022年年报 | 2022年三季报 | 2022年中报 | 2022年一季报 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 每股指标： | |||||||||||
| 每股收益EPS基本(元) | 0.35 | 0.20 | 0.12 | 0.39 | 0.31 | 0.20 | 0.10 | 0.41 | 0.32 | 0.22 | 0.11 |
| 每股净资产(元) | 15.63 | 14.91 | 14.48 | 13.90 | 15.53 | 14.99 | 14.48 | 13.96 | 15.59 | 15.06 | 14.52 |
| 每股经营现金净流量(元) | 2.49 | 0.88 | -0.18 | 4.82 | 3.46 | 0.56 | -0.69 | 1.31 | 0.72 | 0.75 | 0.32 |
| 每股现金流量净额(元) | 0.58 | -0.03 | -0.40 | 0.09 | 1.11 | -0.19 | -0.42 | -2.17 | -0.69 | 0.05 | 0.05 |
| 每股营业收入(元) | 16.95 | 10.90 | 5.57 | 22.78 | 16.80 | 10.77 | 5.61 | 24.71 | 18.47 | 12.01 | 6.14 |
| 盈利能力： | |||||||||||
| 销售毛利率(%) | 36.60 | 35.93 | 36.48 | 35.36 | 33.91 | 33.97 | 33.46 | 30.82 | 30.91 | 31.42 | 31.40 |
| 销售净利率(%) | 10.25 | 9.24 | 10.37 | 8.66 | 9.25 | 9.43 | 9.06 | 8.36 | 8.72 | 9.11 | 8.70 |
| 净资产收益率平均(%) | 11.77 | 7.00 | 4.07 | 14.16 | 10.54 | 7.01 | 3.57 | 14.79 | 10.90 | 7.54 | 3.75 |
| 总资产净利率(%) | 4.57 | 2.68 | 1.54 | 5.17 | 3.96 | 2.61 | 1.32 | 5.43 | 4.20 | 2.90 | 1.43 |
| 投入资本回报率ROIC(%) | 4.74 | 2.75 | 1.57 | 5.31 | 4.12 | 2.67 | 1.34 | 5.74 | 4.53 | 3.16 | 1.57 |
| 收益质量： | |||||||||||
| 营业利润／利润总额(%) | 133.30 | 139.53 | 134.60 | 137.38 | 135.13 | 134.39 | 137.22 | 135.40 | 135.58 | 133.22 | 144.59 |
| 税项／利润总额(%) | 32.04 | 31.37 | 29.92 | 31.26 | 30.03 | 29.36 | 31.20 | 32.62 | 30.56 | 30.44 | 29.35 |
| 经营活动产生的现金流量净额／营业收入(%) | 14.66 | 8.10 | -3.22 | 21.14 | 20.57 | 5.21 | -12.31 | 5.29 | 3.89 | 6.24 | 5.16 |
| 资本结构： | |||||||||||
| 资产负债率(%) | 59.31 | 60.34 | 61.38 | 63.06 | 60.94 | 61.67 | 62.23 | 63.94 | 60.41 | 60.57 | 60.84 |
| 权益乘数 | 2.46 | 2.52 | 2.59 | 2.71 | 2.56 | 2.61 | 2.65 | 2.77 | 2.53 | 2.54 | 2.55 |
| 产权比率 | 1.46 | 1.52 | 1.59 | 1.71 | 1.56 | 1.61 | 1.65 | 1.77 | 1.53 | 1.54 | 1.55 |
| 流动资产／总资产(%) | 34.08 | 32.02 | 31.23 | 30.80 | 33.06 | 33.79 | 33.97 | 35.86 | 38.09 | 37.02 | 34.93 |
| 非流动资产／总资产(%) | 65.92 | 67.98 | 68.77 | 69.20 | 66.94 | 66.21 | 66.03 | 64.14 | 61.91 | 62.98 | 65.07 |
| 流动负债／负债合计(%) | 36.75 | 34.55 | 33.52 | 33.93 | 33.32 | 31.16 | 28.75 | 44.98 | 51.60 | 53.75 | 52.58 |
| 非流动负债／负债合计(%) | 63.25 | 65.45 | 66.48 | 66.07 | 66.68 | 68.84 | 71.25 | 55.02 | 48.40 | 46.25 | 47.42 |
| 归属母公司股东的权益／投入资本(%) | 42.50 | 40.76 | 39.30 | 38.00 | 41.21 | 39.10 | 38.30 | 36.97 | 42.24 | 43.09 | 42.72 |
| 偿债能力： | |||||||||||
| 流动比率 | 1.56 | 1.54 | 1.52 | 1.44 | 1.63 | 1.76 | 1.90 | 1.25 | 1.22 | 1.14 | 1.09 |
| 速动比率 | 0.47 | 0.39 | 0.35 | 0.29 | 0.45 | 0.31 | 0.32 | 0.32 | 1.22 | 0.46 | 0.46 |
| 货币资金／流动负债(%) | 19.46 | 13.02 | 8.38 | 13.08 | 25.63 | 10.20 | 7.71 | 8.58 | 20.14 | 26.10 | 26.06 |
| 营业利润／流动负债(%) | 40.71 | 26.14 | 14.38 | 48.96 | 37.18 | 25.70 | 14.76 | 37.28 | 25.62 | 16.85 | 9.22 |
| 经营活动产生的现金流量净额／流动负债(%) | 29.69 | 11.27 | -2.33 | 59.81 | 42.82 | 7.47 | -10.06 | 11.73 | 5.85 | 6.02 | 2.67 |
| 归属母公司股东的权益／负债合计(%) | 68.62 | 65.72 | 62.93 | 58.57 | 64.10 | 62.16 | 60.69 | 56.40 | 65.53 | 65.09 | 64.36 |
| 经营活动产生的现金流量净额／负债合计(%) | 10.91 | 3.89 | -0.78 | 20.29 | 14.27 | 2.33 | -2.89 | 5.28 | 3.02 | 3.24 | 1.40 |
| 营业利润／负债合计(%) | 14.96 | 9.03 | 4.82 | 16.61 | 12.39 | 8.01 | 4.24 | 16.77 | 13.22 | 9.06 | 4.85 |
| 成长能力： | |||||||||||
| 总资产同比增长率(%) | -3.37 | -3.90 | -2.27 | -2.79 | 0.95 | 2.36 | 3.45 | 3.51 | 7.08 | 4.10 | 3.04 |
| 每股净资产同比增长率(%) | 0.67 | -0.57 | -0.06 | -0.43 | -0.39 | -0.48 | -0.23 | -0.06 | 16.62 | 17.97 | -11.44 |
| 总负债同比增长率(%) | -5.96 | -5.96 | -3.61 | -4.12 | 1.82 | 4.20 | 5.82 | 5.64 | 1.63 | -3.30 | 15.16 |
| 基本每股收益同比增长率(%) | 12.90 | - | 20.00 | -4.88 | -3.13 | -9.09 | -9.09 | 13.89 | 33.33 | 57.14 | 57.14 |
| 归属母公司股东的权益同比增长率(%) | 0.67 | -0.57 | -0.06 | -0.43 | -0.39 | -0.48 | -0.23 | -0.06 | 16.62 | 17.97 | -11.44 |
| 营业利润同比增长率(%) | 13.58 | 6.04 | 9.48 | -5.00 | -4.57 | -7.85 | -7.32 | 11.65 | 27.71 | 40.87 | 31.30 |
| 营业收入同比增长率(%) | 0.88 | 1.26 | -0.72 | -7.83 | -9.05 | -10.33 | -8.64 | 9.18 | 11.96 | 13.53 | 13.04 |
| 股东权益合计同比增长率(%) | 0.67 | -0.57 | -0.06 | -0.43 | -0.39 | -0.48 | -0.23 | -0.06 | 16.62 | 17.97 | -11.44 |
| 营运能力： | |||||||||||
| 存货周转率次(次) | 1.17 | 0.77 | 0.39 | 1.50 | 1.12 | 0.67 | 0.35 | 1.96 | 3.61 | 1.06 | 0.58 |
| 流动资产周转率次(次) | 1.37 | 0.92 | 0.48 | 1.79 | 1.24 | 0.79 | 0.42 | 1.93 | 1.38 | 0.93 | 0.50 |
| 固定资产周转率次(次) | 0.70 | 0.45 | 0.23 | 0.95 | 0.69 | 0.45 | 0.24 | 1.06 | 0.80 | 0.52 | 0.27 |
| 总资产周转率次(次) | 0.45 | 0.29 | 0.15 | 0.60 | 0.43 | 0.28 | 0.15 | 0.65 | 0.48 | 0.32 | 0.16 |
| 衍生指标： | |||||||||||
| 现金及现金等价物净增加额TTM(元) | -37,483,000.00 | 20,867,000.00 | 9,284,000.00 | 7,444,000.00 | -31,562,000.00 | -213,612,000.00 | -226,438,000.00 | -185,845,000.00 | -84,989,000.00 | -90,662,000.00 | -27,835,000.00 |
| 利润总额TTM(元) | 274,486,000.00 | 248,333,000.00 | 253,046,000.00 | 245,708,000.00 | 253,988,000.00 | 250,763,000.00 | 260,909,000.00 | 262,420,000.00 | 275,823,000.00 | 273,189,000.00 | 242,555,000.00 |
| 毛利TTM(元) | 732,816,000.00 | 711,699,000.00 | 702,710,000.00 | 689,452,000.00 | 650,935,000.00 | 642,157,000.00 | 647,661,000.00 | 652,031,000.00 | 650,309,000.00 | 632,851,000.00 | 591,170,000.00 |
| 投入资本(元) | 3,149,844,000.00 | 3,130,694,000.00 | 3,153,806,000.00 | 3,131,542,000.00 | 3,226,909,000.00 | 3,282,828,000.00 | 3,238,370,000.00 | 3,232,388,000.00 | 3,160,409,000.00 | 2,993,394,000.00 | 2,909,524,000.00 |
| 经营活动产生的现金流量净额TTM(元) | 329,231,000.00 | 439,840,000.00 | 456,050,000.00 | 412,323,000.00 | 346,213,000.00 | 95,777,000.00 | 25,611,000.00 | 111,819,000.00 | 76,158,000.00 | 151,568,000.00 | 185,904,000.00 |
| 总营业收入TTM(元) | 1,962,776,000.00 | 1,961,686,000.00 | 1,946,629,000.00 | 1,950,075,000.00 | 1,972,593,000.00 | 2,009,485,000.00 | 2,070,332,000.00 | 2,115,746,000.00 | 2,106,720,000.00 | 2,060,334,000.00 | 1,998,371,000.00 |
| 归属母公司净利润TTM(元) | 184,654,000.00 | 168,230,000.00 | 174,846,000.00 | 168,900,000.00 | 171,964,000.00 | 170,050,000.00 | 174,595,000.00 | 176,828,000.00 | 189,494,000.00 | 187,409,000.00 | 167,094,000.00 |
| 所得税TTM(元) | 89,832,000.00 | 80,103,000.00 | 78,200,000.00 | 76,808,000.00 | 82,024,000.00 | 80,713,000.00 | 86,314,000.00 | 85,592,000.00 | 86,329,000.00 | 85,780,000.00 | 75,461,000.00 |