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v3.22.1

Consolidated Statement of Profit or Loss - PEN (S/) S/ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Profit or loss [abstract] |  |  |
Sales of goods | S/ 1,937,767 | S/ 1,296,334 | S/ 1,392,701
Cost of sales | (1,378,336) | (921,048) | (905,806)
Gross profit | 559,431 | 375,286 | 486,895
Operating income (expenses) |  |  |
Administrative expenses | (196,069) | (163,369) | (174,482)
Selling and distribution expenses | (51,520) | (40,153) | (44,533)
Other operating income, net | 6,408 | 4,346 | 2,645
Total operating expenses, net | (241,181) | (199,176) | (216,370)
Operating profit | 318,250 | 176,110 | 270,525
Other income (expenses) |  |  |
Finance income | 2,891 | 2,976 | 2,576
Finance costs | (88,965) | (88,694) | (77,986)
Net gain (loss) of derivative financial instruments at fair value through profit or loss | 589 | 5,337 | (1,491)
Accumulated net loss on settlement of derivative financial instruments at fair value through profit or loss | (1,569) |  |
(Loss) gain from exchange difference, net | (7,086) | (9,831) | 729
Total other expenses, net | (94,140) | (90,212) | (76,172)
Profit before income tax | 224,110 | 85,898 | 194,353
Income tax expense | (70,940) | (28,004) | (62,306)
Profit for the year | S/ 153,170 | S/ 57,894 | S/ 132,047
Earnings per share |  |  |
Basic and diluted profit of the year attributable to equity holders of common shares and investment in shares of Cementos Pacasmayo S.A.A. (S/ per share) (in Nuevos Soles per share) | S/ 0.36 | S/ 0.14 | S/ 0.31

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