CPAC Amends 20-F for SOX Certifications, No Financial Changes

Ticker: CPAC · Form: 20-F/A · Filed: Dec 4, 2025 · CIK: 1221029

Sentiment: neutral

Topics: 20-F/A, Regulatory Filing, Sarbanes-Oxley, Compliance, Amendment, Cementos Pacasmayo, Corporate Governance

Related Tickers: CPAC

TL;DR

**CPAC's 20-F/A is a non-event, just a technical fix for SOX certifications; no material impact on the stock.**

AI Summary

Cementos Pacasmayo S.A.A. (CPAC) filed an Amendment No. 1 to its 20-F annual report for the fiscal year ended December 31, 2024, primarily to correct Exhibits 12.1 and 12.2, which are certifications pursuant to Section 302 of the Sarbanes-Oxley Act for the Chief Executive Officer and Chief Financial Officer, respectively. The original Form 20-F was filed on April 29, 2025. This amendment does not alter any other financial or operational information previously reported in the Form 20-F, nor does it reflect any events occurring after the initial filing date. The company reported 423,868,449 common shares and 4,238,397 investment shares outstanding as of December 31, 2024, excluding 36,040,497 treasury investment shares. The filing confirms CPAC is a well-known seasoned issuer and has complied with all Section 13 or 15(d) reporting requirements. The financial statements are prepared using International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board.

Why It Matters

This amendment is a technical correction, specifically addressing the Sarbanes-Oxley Act Section 302 certifications for CPAC's CEO and CFO. For investors, it signals a commitment to regulatory compliance and accurate disclosure, even if the underlying financial performance remains unchanged from the April 29, 2025 filing. While not impacting competitive positioning directly, robust compliance can enhance investor confidence, especially in a sector like cement where operational stability and governance are key. Employees and customers are unlikely to see any direct impact from this specific filing, as it doesn't touch upon business operations or strategic shifts.

Risk Assessment

Risk Level: low — The risk level is low because this Form 20-F/A is solely an amendment to correct Exhibits 12.1 and 12.2, which are certifications pursuant to Section 302 of the Sarbanes-Oxley Act. The filing explicitly states, "Except as described above, this Amendment No. 1 does not amend, update or restate the information in any other item of the Form 20-F or reflect any events that have occurred after the filing of the Form 20-F." This indicates no changes to financial results, business operations, or strategic outlook.

Analyst Insight

Investors should view this filing as a routine regulatory update with no material impact on Cementos Pacasmayo's valuation or operational outlook. No immediate action is required based on this specific amendment, but investors should continue to monitor the company's core business performance and future financial reports.

Key Numbers

Key Players & Entities

FAQ

Why did Cementos Pacasmayo file a Form 20-F/A?

Cementos Pacasmayo S.A.A. filed the Form 20-F/A solely to correct the text of Exhibits 12.1 and 12.2, which are certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for the Chief Executive Officer and Chief Financial Officer, respectively.

Does this 20-F/A change Cementos Pacasmayo's financial results?

No, this Amendment No. 1 does not amend, update, or restate the information in any other item of the original Form 20-F, nor does it reflect any events that have occurred after the filing of the Form 20-F on April 29, 2025. Therefore, it does not change Cementos Pacasmayo's financial results.

Who signed the Cementos Pacasmayo 20-F/A?

The Cementos Pacasmayo 20-F/A was signed by Humberto Nadal Del Carpio, Chief Executive Officer, and Ely Hayashi Hirahoka, Chief Financial Officer, on December 4, 2025.

What is the purpose of Section 302 certifications in a 20-F/A?

Section 302 certifications, as required by the Sarbanes-Oxley Act of 2002, attest to the accuracy and completeness of the financial statements and disclosures within a filing, signed by the CEO and CFO to ensure accountability for financial reporting.

What accounting standards does Cementos Pacasmayo use for its financial statements?

Cementos Pacasmayo prepares its financial statements in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board.

How many common shares did Cementos Pacasmayo have outstanding as of December 31, 2024?

As of December 31, 2024, Cementos Pacasmayo S.A.A. had 423,868,449 common shares outstanding.

Is Cementos Pacasmayo considered a well-known seasoned issuer?

Yes, Cementos Pacasmayo S.A.A. indicates by check mark in the filing that it is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

What is the par value of Cementos Pacasmayo's common shares?

The common shares of Cementos Pacasmayo S.A.A. have a par value of S/1.00 per share.

Where are Cementos Pacasmayo's American Depositary Shares (ADS) registered?

Cementos Pacasmayo's Common Shares, in the form of American Depositary Shares, are registered on the New York Stock Exchange (NYSE) under the trading symbol CPAC.

What is the real-world impact of this 20-F/A for Cementos Pacasmayo investors?

For investors, this 20-F/A has a minimal real-world impact as it's a technical correction to compliance certifications and does not alter the company's financial performance, strategic outlook, or operational risks. It reinforces the company's commitment to regulatory accuracy.

Industry Context

Cementos Pacasmayo operates in the Peruvian cement industry, a sector influenced by construction activity, infrastructure development, and economic growth within the country. The industry is characterized by a few key players, and demand is closely tied to government spending on public works and private sector construction projects.

Regulatory Implications

The filing of this Form 20-F/A highlights the company's adherence to U.S. securities regulations, specifically the Sarbanes-Oxley Act, for foreign private issuers. The correction of SOX certifications demonstrates a commitment to compliance, though it underscores the importance of accurate and timely filings.

What Investors Should Do

  1. Review the original Form 20-F filing from April 29, 2025, for comprehensive financial and operational details, as this amendment only addresses certification exhibits.
  2. Note the share count as of December 31, 2024: 423,868,449 common shares and 4,238,397 investment shares outstanding, excluding 36,040,497 treasury investment shares, to understand the current equity structure.
  3. Confirm that the company is a well-known seasoned issuer and complies with Section 13 or 15(d) reporting requirements, indicating a mature reporting history.

Key Dates

Glossary

Form 20-F/A
An amendment to a Form 20-F, which is an annual report filed by foreign private issuers with the U.S. Securities and Exchange Commission. (This filing is an amendment to the company's annual report, indicating a correction to previously submitted information.)
Sarbanes-Oxley Act (SOX)
A U.S. federal law that mandates certain practices in financial record keeping and reporting for public companies. (Exhibits 12.1 and 12.2, which were corrected, are certifications required under Section 302 of SOX for the CEO and CFO.)
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB). (The company's financial statements are prepared using IFRS, which is a globally recognized accounting framework.)
American Depositary Shares (ADS)
A negotiable certificate issued by a U.S. depositary bank representing a specified number of ordinary shares of a foreign company. (The company's common shares are traded on the NYSE in the form of ADSs, with each ADS representing five common shares.)
Treasury Shares
Shares that a company has repurchased from the open market but has not yet retired or cancelled. (The number of outstanding investment shares excludes a significant portion held in treasury, impacting the total equity calculation.)

Year-Over-Year Comparison

This filing is an amendment to the original Form 20-F filed on April 29, 2025. The amendment specifically corrects Exhibits 12.1 and 12.2, which are CEO and CFO certifications under Section 302 of SOX. No other financial or operational information from the original filing has been altered, and no events post-dating the original filing are reflected. Therefore, a comparison of key metrics like revenue growth or margin changes to a prior year is not applicable based on this amendment alone.

Filing Stats: 1,076 words · 4 min read · ~4 pages · Grade level 12 · Accepted 2025-12-04 11:34:22

Filing Documents

EXHIBITS

ITEM 19. EXHIBITS Exhibit Number Description of Document 12.1 Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for Chief Executive Officer 12.2 Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for Chief Financial Officer 2

SIGNATURES

SIGNATURES The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F/A and that it has duly caused and authorized the undersigned to sign this annual report on its behalf. CEMENTOS PACASMAYO S.A.A. By: /s/ Humberto Nadal Del Carpio Name: Humberto Nadal Del Carpio Title: Chief Executive Officer By: /s/ Ely Hayashi Hirahoka Name: Ely Hayashi Hirahoka Title: Chief Financial Officer Date: December 4, 2025 3

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