Earnings release
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FOR MORE INFORMATION, PLEASE VISIT www.cementospacasmayo.com/ or contact: Claudia Bustamante, IRO Tel: +(51) 958699760 E - mail: cbustamante@cpsaa.com.pe
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CEMENTOS PACASMAYO S.A.A. ANNOUNCES CONSOLIDATED RESULTS FOR SECOND QUARTER 2026 Lima, Peru, July 20, 2026 – Cementos Pacasmayo S.A.A. and subsidiaries (NYSE: CPAC; BVL: CPACASC1) (“the Company” or “Pacasmayo”) a leading cement company serving the Peruvian construction industry, announced today its consolidated results for the second quarter (“2Q26”) and the first six months of the year (“6M26”). These results have been prepared in accordance with International Financial Reporting Standards (“IFRS”) and are stated in Soles (S/). 2Q26 FINANCIAL AND OPERATIONAL HIGHLIGHTS: (All comparisons are to 2Q25, unless otherwise stated) ● Sales volume of cement, concrete and precast increased by 15.5%, mainly due to an increase in bagged cement demand, as self-construction continued its strong performance. ● Revenues increased by 15.4%, in line with the increased sales volumes mentioned above. ● Consolidated EBITDA increased 34.3%, reaching S/174.8 million, mainly due to the above-mentioned sales volume increase, as well as higher operating profit as profitability in the concrete sector increased. ● Consolidated EBITDA margin was 31.3%, a 4.4 percentage point increase. ● Net income was S/ 77.2 million, a 61.5% increase, mainly due to higher operating income as well as lower financial expenses as debt levels continued decreasing. 6M26 FINANCIAL AND OPERATIONAL HIGHLIGHTS: (All comparisons are to 6M25, unless otherwise stated) ● Sales volume increased by 13.6%, mainly due to increased demand for bagged cement, as mentioned above. ● Revenues increased by 13.3%, in line with the increased sales volume. ● Consolidated EBITDA increased 33.1%, reaching S/352.7 million, mainly due to increased demand, as well as operational efficiencies from higher-margin concrete products. ● Consolidated EBITDA margin was 31.6%, a 4.7 percentage point increase. ● Net income increased by 58.4%, reaching S/ 159.2 million mainly due to higher operating income, as well as slightly lower financial expenses as we continue to lower our debt levels. 2
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We invite you to review our historical results by clicking on the underlined titles: Financial and Operating Results 2Q26 2Q25 % Var. 6M26 6M25 % Var. Cement, concrete and precast shipments (MT) 795.0 688.2 15.5% 1,592.4 1,401.9 13.6% In millions of S/ Sales of goods 558.9 484.1 15.4% 1,114.5 983.3 13.3% Gross profit 221.1 179.7 23.0% 455.5 363.0 25.4% Operating profit 136.4 90.7 50.4% 276.1 186.4 48.1% Net income 77.2 47.8 61.5% 159.2 100.5 58.4% Consolidated EBITDA 174.8 130.3 34.3% 352.7 264.9 33.1% Gross Margin 39.6% 37.1% 2.5 pp. 40.9% 36.9% 4.0 pp. Operating Margin 24.4% 18.7% 5.7 pp. 24.8% 19.0% 5.8 pp. Net income Margin 13.8% 9.9% 3.9 pp. 14.3% 10.2% 4.1 pp. Consolidated EBITDA Margin 31.3% 26.9% 4.4 pp. 31.6% 26.9% 4.7 pp. 3
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MANAGEMENT COMMENTS During the second quarter of 2026, we maintained a solid operational performance and continued to execute our financial strategy with discipline. Our consolidated EBITDA in 2Q26 reached S/ 174.8 million, a 34.3% increase compared to 2Q25, resulting in an improved EBITDA margin of 31.3% (up from 26.9% in 2Q25). This operational efficiency, coupled with disciplined cost control strategies, directly contributed to a rise in revenues to S/ 558.9 million, a 15.4% growth over the same period last year. Complementing this, our net profit rose by 61.5% to S/ 77.2 million. Building a sustainable future implies deeply knowing, measuring, and managing the impact of our actions. In line with this commitment, we received the official verification statement for our 2025 Organizational Carbon Footprint, granted by ICONTEC Perú as an independent verification body. This significant milestone not only backs our corporate transparency but also validates, with rigorous data, the emission reductions we are successfully achieving across the entire company. This collective achievement is the fruit of the collaborative teamwork between our Climate Action area and all involved units, who continuously strive to improve our environmental performance as we advance toward an increasingly sustainable operation. Furthermore, our dedication to driving technological innovation achieved a major milestone this quarter. Pacasmayo has successfully obtained a tax benefit, granted by CONCYTEC following the official approval and authorization of our technological innovation project. This qualification underscores our strategic focus on research and development, allowing us to optimize fiscal efficiency while reinforcing our commitment to advancing cutting-edge solutions that strengthen our long-term competitiveness within the industry. Moreover, our portfolio of advanced building solutions continues to grow more robust, driving the industrialization of the sector through highly efficient, safe, and sustainable alternatives. Our technical expertise is reflected across several high-impact projects. In road infrastructure, we are enhancing resilient connectivity in northern Peru—specifically in Piura, Chiclayo, and La Libertad—through specialized soil stabilization and rigid pavements designed to withstand demanding climate conditions. For the mining and industrial sectors, our prefabricated concrete solutions continue to optimize execution times and operational continuity in extreme environments, as demonstrated at Yanacocha Sulfuros in Cajamarca, where we delivered 432 prefabricated foundations at over 4,000 meters above sea level. Additionally, our hydraulic and soil containment solutions achieved significant commercial traction, highlighted by the specification of an additional 4.4 kilometers of concrete sheet piles for the Piura River defense project. By accompanying our clients from engineering specification to final assembly, we reinforce our position as a key strategic partner in the region's development. Our people remain the driving force behind our success, and our focus on talent, diversity, and inclusion continues to receive outstanding recognition. We are proud to announce that Pacasmayo has entered the Top 15 of the Merco Talento 2026 index, climbing to the 14th position nationwide among the best companies to attract and retain talent, while securing the #1 spot in the cement sector for the 11th consecutive year. In parallel, we successfully closed a new edition of “ALAS: Mujeres que inspiran” (Inspiring Women), a comprehensive program designed to drive the leadership and empowerment of 25 women in Pacasmayo. Through group learning, specialized workshops, and personalized coaching, we continue to build an inclusive culture that fosters trust, professional growth, and the capacity to generate a meaningful impact within the organization. We conclude this quarter with great optimism, confident that our strategic progress in sustainability, innovation, and talent development—supported by our ongoing integration with Holcim—will allow us to leverage global capabilities while maintaining our deep local essence. United by a common purpose, we remain uniquely positioned to build a stronger, more diverse, and unstoppable future. 4
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PERUVIAN CEMENT INDUSTRY OVERVIEW: The demand for cement in Peru is covered mainly by Pacasmayo, UNACEM and Cementos Yura, and to a lesser extent by Caliza Inca, Holcim, imports and other small producers. Pacasmayo mainly covers the demand in the northern region of the country, while UNACEM covers the central region and Cementos Yura the southern region.(1) The northern region of Peru, according to the Instituto Nacional de Estadística e Informática (INEI) and Apoyo Consultoría, represents approximately 32.9% of the country’s population and 20.0% of national Gross Domestic Product (“GDP”). Despite the country’s sustained growth over the last 10 years, Peru continues to have a significant housing deficit, estimated at 1.7 million households throughout the country as per the Ministry of Housing, Construction and Sanitation (80% qualitative and 20% quantitative deficit). In Peru, the majority of cement is sold to a highly fragmented consumer base of individuals that tend to gradually buy bags of cement to build or to improve their homes, a segment the industry refers to as “self-construction”. (1) On March 30, 2026, Holcim Ltd ("Holcim") completed the acquisition of 99.99% of the capital stock of Inversiones Aspi S.A. ("ASPI"). Prior to this transaction, Eduardo Hochschild owned this 99.99% of ASPI. As a result of this transaction, through ASPI, Holcim now directly and indirectly, owns and controls 50.01% of Cementos Pacasmayo S.A.A. (the "Company"), which resulted in a change of control. 5
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OUR STRATEGIC PROGRESS 6
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OPERATING RESULTS: Production: Cement Production Volume (thousands of metric tons) Production 2Q26 2Q25 % Var. 6M26 6M25 % Var. Pacasmayo Plant 452.4 412.1 9.8% 931.0 842.0 10.6% Rioja Plant 83.4 77.2 8.0% 169.2 153.5 10.2% Piura Plant 267.8 198.9 34.6% 488.1 408.6 19.5% Total 803.6 688.2 16.8% 1,588.3 1,404.1 13.1% Driven by higher demand, total cement production volume increased 16.8% in 2Q26 compared to 2Q25, reaching 803.6 thousand metric tons. Growth was recorded across all facilities, led by the Piura Plant, where production rose 34.6%, followed by increases of 9.8% at the Pacasmayo Plant and 8.0% at the Rioja Plant. During the 6M26, total cement production increased 13.1% year-over-year to 1,588.3 thousand metric tons, reflecting growth of 19.5% at Piura, 10.6% at Pacasmayo, and 10.2% at Rioja. Clinker Production Volume (thousands of metric tons) Production 2Q26 2Q25 % Var. 6M26 6M25 % Var. Pacasmayo Plant 199.6 214.7 -7.0% 537.1 506.8 6.0% Rioja Plant 63.0 57.8 9.0% 128.1 114.3 12.1% Piura Plant 76.5 266.8 -71.3% 249.5 431.7 -42.2% Total 339.1 539.3 -37.1% 914.7 1,052.8 -13.1% Clinker production volume at the Rioja plant increased by 9.0% in 2Q26 and 12.1% in 6M26 compared to the same periods in 2025, primarily to meet higher cement demand in its area of influence. Clinker production volume at the Piura Plant decreased 71.3% in 2Q26 and 42.2% in 6M26 compared to the corresponding periods of 2025, reflecting the timing of production under our annual production plan, which is designed to maximize kiln operating efficiency throughout the year. Clinker production volume at the Pacasmayo plant decreased 7% in 2Q26 compared to the same period of 2025, mainly due to scheduled maintenance this quarter. However, during 6M26, clinker production increased 6% compared to the same period of 2025, in line with the increased cement production during this period. Total clinker production volume decreased 37.1% in 2Q26 and 13.1% in 6M26 compared to the corresponding periods of 2025, mainly due to the use of existing clinker inventories and scheduled kiln maintenance at our Pacasmayo and Piura plants during April 2026 and May 2026. 7
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INSTALLED CAPACITY: Installed Clinker and Cement Capacity Full year installed cement capacity at the Pacasmayo, Piura and Rioja plants remained stable at 2.9 million MT, 1.6 million MT and 440,000 MT, respectively. Full year installed clinker capacity at the Pacasmayo, Piura and Rioja plants remained stable at 1.8 million MT, 990,000 MT and 289,080 MT, respectively. UTILIZATION RATE 1 : Pacasmayo Plant Utilization Rate Utilization Rate 2Q26 2Q25 % Var. 6M26 6M25 % Var. Cement 62.4% 56.8% 5.6 pp. 64.2% 58.1% 6.1 pp. Clinker 45.5% 48.9% -3.4 pp. 61.2% 57.7% 3.5 pp. Cement production utilization rate at the Pacasmayo Plant increased by 5.6 and 6.1 percentage points in 2Q26 and 6M26, compared to 2Q25 and 6M25, respectively, mainly reflecting higher production to meet increased demand, as mentioned above. Clinker production utilization rate decreased by 3.4 percentage points in 2Q26 compared to 2Q25, mainly due to scheduled kiln maintenance during the quarter and the use of existing clinker inventories. During 6M26, the utilization rate increased by 3.5 percentage points compared to 6M25, primarily reflecting higher clinker production to meet increased cement demand. Rioja Plant Utilization Rate Utilization Rate 2Q26 2Q25 % Var. 6M26 6M25 % Var. Cement 75.8% 70.1% 5.7 pp. 76.9% 69.8% 7.1 pp. Clinker 87.2% 79.9% 7.3 pp. 88.6% 79.0% 9.6 pp. Driven by higher cement demand in its area of influence, the Rioja Plant recorded year-over-year increases in both cement and clinker utilization rates. The cement utilization rate reached 75.8% in 2Q26 and 76.9% in 6M26, representing increases of 5.7 and 7.1 percentage points compared to 2Q25 and 6M25, respectively. The clinker utilization rate reached 87.2% in 2Q26 and 88.6% in 6M26, up 7.3 and 9.6 percentage points, respectively, reflecting higher clinker production to support increased cement demand. 1 The utilization rates are calculated by dividing production in a given period over installed capacity. The utilization rate implies annualized production, which is calculated by multiplying real production for each quarter by four. 8
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Piura Plant Utilization Rate Utilization Rate 2Q26 2Q25 % Var. 6M26 6M25 % Var. Cement 67.0% 49.7% 17.3 pp. 61.0% 51.1% 9.9 pp. Clinker 30.9% 107.8% -76.9 pp. 50.4% 87.2% -36.8 pp. Driven by higher cement demand, the cement production utilization rate at the Piura Plant reached 67.0% in 2Q26 and 61.0% in 6M26, representing increases of 17.3 and 9.9 percentage points compared to 2Q25 and 6M25, respectively. In contrast, the clinker production utilization rate reached 30.9% in 2Q26 and 50.4% in 6M26, decreasing by 76.9 and 36.8 percentage points, respectively, in line with our annual production plan, which is designed to maximize the operating efficiency of our kilns throughout the year, and therefore stopped during most of this quarter. Consolidated Utilization Rate Utilization Rate 2Q26 2Q25 % Var. 6M26 6M25 % Var. Cement 65.1% 55.7% 9.4 pp. 64.3% 56.8% 7.5 pp. Clinker 44.7% 71.1% -26.4 pp. 60.3% 69.4% -9.1 pp. The consolidated cement production utilization rate reached 65.1% in 2Q26 and 64.3% in 6M26, representing increases of 9.4 and 7.5 percentage points compared to 2Q25 and 6M25, respectively, mainly driven by higher cement demand. The consolidated clinker production utilization rate reached 44.7% in 2Q26 and 60.3% in 6M26, representing decreases of 26.4 and 9.1 percentage points compared to 2Q25 and 6M25, respectively, mainly reflecting the timing of clinker production under our annual production plan, which is designed to maximize the operating efficiency of our kilns, as well as the use of existing clinker inventories. 9
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FINANCIAL RESULTS: Income Statement: The following table shows a summary of the Consolidated Financial Results: Consolidated Financial Results (in millions of Soles S/) Income Statement 2Q26 2Q25 % Var. 6M26 6M25 % Var. Sales of goods 558.9 484.1 15.4% 1,114.5 983.3 13.3% Gross Profit 221.1 179.7 23.0% 455.5 363.0 25.4% Total operating expenses, net -84.7 -89.0 -4.8% -179.4 -176.7 1.5% Operating Profit 136.4 90.7 50.4% 276.1 186.4 48.1% Total other expenses, net -21.4 -21.1 1.4% -43.0 -42.8 0.5% Profit before income tax 115.1 69.6 65.2% 233.1 143.6 62.3% Income tax expense -37.8 -21.8 73.4% -73.9 -43.1 71.5% Profit for the period 77.2 47.8 61.5% 159.2 100.5 58.4% Revenues increased by 15.4% in 2Q26 and 13.3% in 6M26 compared to 2Q25 and 6M25, respectively, mainly driven by higher sales volumes of bagged cement for the self-construction segment. Gross profit increased by 23.0% in 2Q26 and 25.4% in 6M26 compared to the same periods of 2025, mainly due to increased profitability in concrete, as well as operational efficiencies resulting from our maintenance and production plans during the first quarter of the year. Profit for the period increased by 61.5% in 2Q26 and 58.4% in 6M26, mainly due to higher sales and operating profit. SALES OF GOODS The following table shows the Sales of Goods and their respective margins by business segment: Sales: cement, concrete and precast (in millions of Soles S/) Cement, concrete and precasts 2Q26 2Q25 % Var. 6M26 6M25 % Var. Sales of goods 544.2 469.1 16.0% 1,083.2 955.4 13.4% Cost of Sales -320.7 -286.6 11.9% -623.3 -587.4 6.1% Gross Profit 223.4 182.4 22.5% 459.9 368.0 25.0% Gross Margin 41.1% 38.9% 2.2 pp. 42.5% 38.5% 4.0 pp. Sales of cement, concrete and precast increased 16.0% in 2Q26 and 13.4% in 6M26, when compared to 2Q25 and 6M25 respectively, mainly due to increased sales of cement. Gross margin increased 2.2 percentage points in 2Q26 and 4.0 percentage points during 6M26, when compared to 2Q25 and 6M25 respectively, mainly due to operational efficiencies in cement and concrete production. 10
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Sales: cement (in millions of Soles S/) Sales of cement represented 86.3% of cement, concrete and precast sales during 2Q26. Cement 2Q26 2Q25 % Var. 6M26 6M25 % Var. Sales of goods 469.5 392.8 19.5% 935.9 795.0 17.7% Cost of Sales -257.5 -209.3 23.0% -498.9 -424.6 17.5% Gross Profit 212.0 183.5 15.5% 437.0 370.4 18.0% Gross Margin 45.2% 46.7% -1.5 pp. 46.7% 46.6% 0.1 pp. Sales of cement increased 19.5% in 2Q26 compared to 2Q25 and 17.7% in 6M26 compared to 6M25, mainly driven by higher sales volumes and average selling prices. Gross margin decreased 1.5 percentage points in 2Q26, mainly due to a slight increase in coal prices, as well as higher consumption of imported clinker during kiln maintenance. In 6M26, gross margin remained stable. Sales: concrete, pavement and mortar (in millions of Soles S/) Sales of concrete, pavement and mortar represented 12.3% of cement, concrete, and precast sales during 2Q26. Concrete, pavement and mortar 2Q26 2Q25 % Var. 6M26 6M25 % Var. Sales of goods 66.8 68.6 -2.6% 132.8 146.4 -9.3% Cost of Sales -56.1 -69.9 -19.7% -111.3 -149.2 -25.4% Gross Profit 10.7 -1.3 N/R 21.5 -2.8 N/R Gross Margin 16.0% -1.9% 17.9 pp. 16.2% -1.9% 18.1 pp. Sales of concrete, pavement and mortar decreased 2.6% during 2Q26 and 9.3% in 6M26 compared to 2Q25 and 6M25 respectively, mainly due to decreased sales volume of pavement as the Piura airport project finished last year. Despite this decline in volume, gross margin expanded by a remarkable 17.9 and 18.1 percentage points in 2Q26 and 6M26 respectively compared with the same period of the last year. As mentioned before, this surge reflects a 'regularization' of profitability as the segment shifted away from the low-margin Piura airport works toward the Yanacocha project, which requires more specialized concrete solutions with significantly higher margins. 11
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Sales: precast (in millions of Soles S/) Sales of precast represented 1.4% of cement, concrete, and precast sales during 2Q26. Precast 2Q26 2Q25 % Var. 6M26 6M25 % Var. Sales of goods 7.9 7.7 2.6% 14.5 14.0 3.6% Cost of Sales -7.1 -7.4 -4.1% -13.1 -13.6 -3.7% Gross Profit 0.8 0.3 N/R 1.4 0.4 N/R Gross Margin 10.1% 3.9% 6.2 pp. 9.7% 2.9% 6.8 pp. During 2Q26, precast sales increased 2.6% compared to 2Q25 and 3.6% in 6M26 compared to 6M25, mainly due to demand from the public sector. Gross margin in 2Q26 and 6M26 was higher by 6.2 and 6.8 percentage points, respectively, compared to 2Q25 and 6M25, reflecting higher sales volumes and lower cost of sales per ton. Sales: Construction Supplies 2 (in millions of Soles S/) Construction Supplies 2Q26 2Q25 % Var. 6M26 6M25 % Var. Sales of goods 9.0 12.3 -26.8% 18.4 22.3 -17.5% Cost of Sales -9.0 -12.2 -26.2% -18.2 -21.9 -16.9% Gross Profit 0.0 0.1 -100.0% 0.2 0.4 -50.0% Gross Margin 0.0% 0.8% -0.8 pp. 1.1% 1.8% -0.7 pp. During 2Q26, construction supplies sales decreased 26.8% compared to 2Q25 and 17.5% in 6M26 compared to 6M25, mainly due to the lower sales volume and average price of steel bars. Gross margin decreased 0.8 percentage points in 2Q26 when compared to 2Q25 and 0.7 percentage points in 6M26 when compared to 6M25. 2 Construction supplies include the following products: steel rebar, wires, nails, corrugated iron, electric conductors, plastic tubes and accessories, among others. 12
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OPERATING EXPENSES: Administrative Expenses (in millions of Soles S/) Administrative Expenses 2Q26 2Q25 % Var. 6M26 6M25 % Var. Personnel expenses 36.2 40.1 -9.7% 75.5 80.7 -6.4% Third-party services 21.3 20.6 3.4% 42.0 39.6 6.1% Board of Directors 0.5 1.4 -64.3% 1.9 2.8 -32.1% Depreciation and amortization 3.5 4.2 -16.7% 7.1 8.0 -11.3% Other 3.6 4.1 -12.2% 8.1 9.2 -12.0% Total 65.1 70.4 -7.5% 134.6 140.3 -4.1% Administrative expenses decreased 7.5% in 2Q26 and 4.1% in 6M26 compared to 2Q25 and 6M25 respectively, mainly due to lower personnel expenses, primarily reflecting a lower collective bargaining bonus than in 2Q25. Selling Expenses (in millions of Soles S/) Selling and distribution expenses 2Q26 2Q25 % Var. 6M26 6M25 % Var. Personnel expenses 14.4 11.7 23.1% 27.1 23.4 15.8% Advertising and promotion 4.8 4.2 14.3% 12.1 9.3 30.1% Third party services 3.9 4.4 -11.4% 7.4 7.2 2.8% Information technology related services 0.7 0.7 0.0% 1.3 1.2 8.3% Depreciation and amortization 1.7 1.4 21.4% 3.3 2.7 22.2% Other -3.1 0.0 N/R 1.5 1.3 15.4% Total 22.4 22.4 0.0% 52.7 45.1 16.9% Selling expenses in 2Q26, remained in line with 2Q25, as increased advertising and promotion expenses were offset by decreased provisions for doubtful payment. During 6M26, selling expenses increased 16.9% compared to 6M25. 13
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EBITDA RECONCILIATION: Consolidated EBITDA (in millions of Soles S/) Consolidated EBITDA 2Q26 2Q25 % Var. 6M26 6M25 % Var. Net Income 77.2 47.8 61.5% 159.2 100.5 58.4% + Income tax expense 37.8 21.8 73.4% 73.9 43.1 71.5% - Finance income -0.7 -0.5 16.7% -1.1 -1.2 -8.3% + Financial expenses 21.4 22.7 -5.7% 43.1 45.8 -5.9% +/- Net loss from exchange rate 0.7 -1.1 N/R 1.1 -1.9 N/R + Depreciation and amortization 38.4 39.6 -3.0% 76.6 78.6 -2.5% Consolidated EBITDA 174.8 130.3 34.3% 352.7 264.9 33.1% Consolidated EBITDA increased 34.3% in 2Q26 and 33.1% in 6M26, when compared to 2Q25 and 6M25, respectively, mainly driven by higher demand for bagged cement, as well as operational efficiencies in concrete as we focused on higher-margin services. Cash and Debt Position: Consolidated Cash (in millions of Soles S/) As of June 30, 2026, the cash balance was S/199.5 million (US$ 58.6 million). This balance includes certificates of deposit in the amount of S/ 154.4 million (US$ 45.4 million), distributed as follows: Certificate Deposits in Soles Bank Amount (S/) Interest Rate Initial Date Maturity Date BBVA S/ 7.0 4.10% June 9, 2026 July 1, 2026 INTERBANK S/ 13.0 4.00% June 19, 2026 July 2, 2026 BCP S/ 25.0 3.95% June 26, 2026 July 2, 2026 BCP S/ 17.2 3.95% June 30, 2026 July 2, 2026 BBVA S/ 9.0 4.00% June 30, 2026 July 2, 2026 INTERBANK S/ 1.0 3.75% June 30, 2026 July 2, 2026 SCOTIABANK S/ 1.6 3.85% June 30, 2026 July 2, 2026 BBVA S/ 8.0 4.00% June 19, 2026 July 2, 2026 BCP S/ 13.5 3.97% June 22, 2026 July 2, 2026 BBVA S/ 15.0 4.00% June 26, 2026 July 2, 2026 BCP S/ 10.0 3.99% June 22, 2026 July 7, 2026 BCP S/ 16.5 3.99% June 22, 2026 July 8, 2026 INTERBANK S/ 1.5 3.95% June 26, 2026 July 9, 2026 BCP S/ 10.0 3.99% June 22, 2026 July 14, 2026 S/ 148.3 14
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Certificates of deposits in American Dollars Bank Amount (USD) Interest Rate Initial Date Maturity Date BCP USD 1.3 2.38% June 26, 2026 July 2, 2026 BCP USD 0.5 2.95% June 30, 2026 July 2, 2026 USD 1.8 The remaining balance of S/ 45.1 million (US$ 13.2 million) is held mainly in the Company’s bank accounts, of which US$ 9.2 million are denominated in US dollars and the balance in Soles. DEBT POSITION: Consolidated Debt (in millions of Soles S/) Below are the contractual obligations with payment deadlines related to the Company’s debt, including interest. Debt Schedule Less than 1 year 1-3 Years 3-5 Years More than 5 Years Total Indebtedness 571.6 494.5 124.0 186.0 1,376.1 Future interest payments 67.9 89.1 36.1 22.3 215.4 Total 639.5 583.6 160.1 208.3 1,591.5 As of June 30, 2026, the Company’s total outstanding debt, as shown in the financial statements, reached S/ 1,372.6 million (US$ 401.9 million). This debt is mainly composed of two local bonds issued in January 2019 and the club deal obtained in 2022. As of June 30, 2026, Net Debt/ EBITDA ratio was 2.3 times. 15
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Capex (in millions of Soles S/) As of June 30, 2026 the Company invested S/ 29.3 million (US$ 8.6 million), allocated to the following projects: Projects 6M26 Pacasmayo Plant Projects 15.8 Concrete and aggregates equipment 5.0 Rioja Plant Projects 1.1 Piura Plant Projects 7.4 Total 29.3 ABOUT CEMENTOS PACASMAYO S.A.A. Cementos Pacasmayo S.A.A. a member of the Holcim Group, is a cement company, located in the Northern region of Peru. In February 2012, the Company’s shares were listed on The New York Stock Exchange - Euronext under the ticker symbol "CPAC". With almost 70 years of operating history, the Company produces, distributes and sells cement and cement-related materials, such as ready-mix concrete and precast materials. Pacasmayo’s products are primarily used in construction, which has been one of the fastest-growing segments of the Peruvian economy in recent years. The Company also produces and sells quicklime for use in mining operations. For more information, please visit: http://www.cementospacasmayo.com.pe/ Note: The Company presented some figures converted from Soles to U.S. Dollars for comparison purposes. The exchange rate used to convert Soles to U.S. dollars was S/ 3.403 per US$ 1.00, which was the buying exchange rate, reported as of June 30, 2026 by the Superintendencia de Banca, Seguros y AFP’s (SBS). The information presented in U.S. dollars is for the convenience of the reader only. Certain figures included in this report have been subject to rounding adjustments. Accordingly, figures shown as totals in certain tables may not be arithmetic aggregations of the figures presented in previous quarters. 16
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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION As of June 30, 2026 (unaudited) and December 31,2025 (audited) As of Jun-26 As of Dec-25 S/ (000) S/ (000) Cash and cash equivalents 199,462 53,571 Trade and other receivables,net 144,728 146,674 Income tax prepayments 66,186 24,857 Inventories 651,495 707,143 Prepayments 38,620 17,503 Total current assets 1,100,491 949,748 Trade and other receivables, net 28,263 28,450 Financial instruments designated at fair value through OCI 998 163 Property, plant and equipment, net 1,962,081 2,005,714 Intangible assets, net 59,962 62,800 Goodwill 4,459 4,459 Deferred income tax assets 35,025 34,994 Right-of-use asset, net 14,259 16,988 Other assets 32 50 Total non-current assets 2,105,079 2,153,618 Total assets 3,205,570 3,103,366 Trade and other payables 289,283 283,907 Financial obligations 570,346 532,346 Lease liabilities 4,312 4,879 Income tax payable 2,373 3,784 Provisions 38,749 47,689 Total current liabilities 905,063 872,605 Financial obligations 802,286 879,809 Lease liabilities 9,524 11,350 Provisions 20,733 29,005 Deferred income tax liabilities 116,820 119,232 Total non-current liabilities 949,363 1,039,396 Total liabilities 1,854,426 1,912,001 Capital stock 423,868 423,868 Investment shares 40,279 40,279 Investment shares held in Treasury (121,258) (121,258) Additional paid-in capital 432,779 432,779 Legal reserve 168,636 168,636 Other accumulated comprehensive results (loss) (16,377) (16,966) Retained earnings 423,217 264,027 Total Equity 1,351,144 1,191,365 Total liability and equity 3,205,570 3,103,366 17
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CONSOLIDATED STATEMENTS OF PROFIT AND LOSS For the three and six -month periods ended June 30, 2026 and 2025 (both unaudited) 2Q26 2Q25 6M26 6M25 S/ (000) S/ (000) S/ (000) S/ (000) Sales of goods 558,854 484,104 1,114,523 983,272 Cost of sales (337,725) (304,418) (659,005) (620,228) Gross profit 221,129 179,686 455,518 363,044 Operating (expenses) income Administrative expenses (65,121) (70,352) (134,618) (140,339) Selling and distribution expenses (22,394) (22,413) (52,653) (45,125) Other operating income, net 2,811 3,805 7,864 8,783 Total operating expenses , net (84,704) (88,960) (179,407) (176,681) Operating profit 136,425 90,726 276,111 186,363 Other income (expenses) Finance income 728 524 1,126 1,168 Financial costs (21,422) (22,688) (43,075) (45,819) (Loss) income from exchange difference, net (658) 1,072 (1,070) 1,863 Total other expenses, net (21,352) (21,092) (43,019) (42,788) Profit before income tax 115,073 69,634 233,092 143,575 Income tax expense (37,829) (21,812) (73,902) (43,080) Profit for the period 77,244 47,822 159,190 100,495 Earnings per share Basic and diluted earnings per year attributable to equity holders of common shares and investment in shares of Cementos Pacasmayo S.A.A. (S/ per share) 0.18 0.11 0.37 0.23 18
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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY For the six-month periods ended June 30, 2026, 2025 (unaudited) Attributable to equity holders of the parent Capital S/(000) Investment Shares S/(000) Investments Shares held in Treasury S/(000) Additional paid-in capital S/(000) Legal reserve S/(000) Unrealized loss in financial instruments designated at fair value S/ (000) Retained earnings S/ (000) Total S/ (000) Balance as of January 1, 2025 423,868 40,279 (121,258) 432,779 168,636 (16,551) 285,345 1,213,098 Profit for the year - - - - - - 100,495 100,495 Other comprehensive loss - - - - - (144) - (144) Total comprehensive income - - - - - (144) 100,495 100,351 Balance as of June 30, 2025 423,868 40,279 (121,258) 432,779 168,636 (16,695) 385,840 1,313,449 Balance as of January 1, 2026 423,868 40,279 (121,258) 432,779 168,636 (16,966) 264,027 1,191,365 Profit for the year - - - - - - 159,190 159,190 Other comprehensive loss - - - - - 589 - 589 Total comprehensive income - - - - - 589 159,190 159,779 Balance as of June 30, 2026 423,868 40,279 (121,258) 432,779 168,636 (16,377) 423,217 1,351,144