$CPAC Cashflow Statement | Understand Stock

$CPAC

$12.77 +$0.04 (0.31%) Close

$CPAC Overview Financial Statements SEC Filings Executives News Red Flags Capital Raising Ownership Insider Transactions Congressional Trades

Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Statement of Cash Flows

In millions of PEN, except per-share amounts

	FY2025 12 months to Dec 31, 2025	FY2024 12 months to Dec 31, 2024	FY2023 12 months to Dec 31, 2023	FY2022 12 months to Dec 31, 2022	FY2021 12 months to Dec 31, 2021
Operating activities
Profit before income tax
Non-cash adjustments to reconcile profit before income tax to net cash flows from operating activities
Depreciation and amortization
Finance costs
Long-term incentive plan
Allowance for expected credit losses
Accumulated net loss due to settlement of derivative financial instruments at fair value through profit or loss
Provision for inventory obsolescence
Finance income
Reversal by arrangement of obsolescence of inventory, net
Net gain on disposal of property, plant and equipment and intangible assets
Exchange difference related to monetary transactions
Impairment related to retirement of property, plant and equipment
Net gain on derivative financial instruments recognized at fair value through profit or loss
Other items that do not generate operating flows, net

Working capital adjustments
(Increase) decrease in trade and other receivables
Increase in trade and other receivables
Decrease in inventories
(Increase) decrease in prepayments
Increase (decrease) in trade and other payables
Adjustments to reconcile profit (loss)
Interest received
Interest paid
Income tax paid
Net cash flows from operating activities

Investing activities
Purchase of property, plant and equipment
Purchase of intangible assets
Purchase of investments available for sale
Loans granted
Loan to related party
Cash flow proceeds from sale of property, plant and equipment
Proceeds from loans
Collection of loans from related parties
Opening of term deposits with original maturity greater than 90 days
Redemption of term deposits with original maturity greater than 90 days
Net cash flows used in investing activities

Financing activities
Payment of bank loans
Dividends paid
Lease payments
Bank loans received
Dividends returned
Payment of bank overdraft
Payment for hedging instrument
Cash flow from settlement of derivative financial instruments
Proceeds from bank overdraft
Net cash flows used in financing activities
Net (decrease) increase in cash and cash equivalents

Net (decrease) increase in cash and cash equivalents
Net foreign exchange difference
Cash and cash equivalents as of January 1
Cash and cash equivalents as of December 31
Transactions with no effect on cash flows:
Unrealized exchange difference related to monetary transactions
Outstanding accounts payable related to acquisition of property, plant and equipment
Addition of right-of-use assets and lease liabilities
Additions of quarry rehabilitation costs

Comments