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Consolidated Statement of Cash Flows - PEN (S/)
S/ in Thousands
 12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
Dec. 31, 2019
Operating activities      
Profit before tax S/ 224,110 S/ 85,898 S/ 194,353
Non-cash adjustments to reconcile profit before income tax to net cash flows      
Depreciation and amortization 135,567 139,167 129,818
Finance costs 88,965 88,694 77,986
Long-term incentive plan 9,763 5,759 6,523
Provision of impairment of inventories, net 3,348 2,451 2,278
Accumulated net loss due to settlement of derivative financial instruments at fair value through profit or loss 1,569
Allowance for expected credit losses 563 1,582 1,452
Exchange difference related to monetary transactions (9,114) 6,978 (483)
Finance income (2,891) (2,976) (2,576)
Net (gain) loss on disposal of property, plant and equipment and intangible assets (1,775) (2,591) 1,846
Net (gain) loss of derivate financial instruments at fair value through profit or loss (589) (5,337) 1,491
Other operating, net 3,761 2,202 1,887
Working capital adjustments      
(Increase) decrease in trade and other receivables (47,713) 38,005 (23,391)
(Increase) decrease in prepayments (12,956) 4,761 (4,383)
(Increase) decrease in inventories (151,530) 54,140 (97,657)
Increase (decrease) in trade and other payables 48,834 3,346 (4,220)
Adjustments to reconcile profit (loss) 289,912 422,079 284,924
Interest received 4,484 1,838 2,252
Interest paid (68,433) (68,444) (47,155)
Income tax paid (55,401) (24,108) (34,884)
Net cash flows from operating activities 170,562 331,365 205,137
Investing activities      
Purchase of property, plant and equipment (85,594) (47,325) (77,680)
Loan to related party (17,121)
Purchase of intangible assets (8,953) (5,224) (5,335)
Purchase of investments available for sale (1,779)
Loans granted (174) (4,203) (1,117)
Collection of loans from related entities 17,121
Cash flow proceeds from sale of property, plant and equipment 4,152 4,634 4,199
Proceeds from loans 524 3,697 354
Opening of term deposits with original maturity greater than 90 days (208,990)
Redemption of term deposits with original maturity greater than 90 days 208,990
Net cash flows used in investing activities (91,824) (48,421) (79,579)
Financing activities      
Dividends paid (336,821) (143,623) (120,975)
Payment for hedging instrument (15,214) (15,685) (14,935)
Lease payments (2,419) (1,669)
Bank loans received 220,000 791,270 638,281
Cash flow from settlement of derivative financial instruments 3,879 1,458
Dividends returned 481 321 328
Payment of bank loans (674,463) (610,999)
Payment of bank overdraft (70,921)
Proceeds from bank overdraft 70,921
Net cash flows used in financing activities (130,094) (43,849) (106,842)
Net (decrease) increase in cash and cash equivalents (51,356) 239,095 18,716
Net foreign exchange difference 15,846 1,551 483
Cash and cash equivalents as of January 1 308,912 68,266 49,067
Cash and cash equivalents as of December 31 273,402 308,912 68,266
Transactions with no effect in cash flows:      
Unrealized exchange difference related to monetary transactions (9,114) 6,978 (483)
Outstanding accounts payable related to acquisition of property, plant and equipment 7,615 4,830 8,698
Addition of right-of-use assets and lease liabilities 217 7,504
Additions of quarry rehabilitation costs S/ 7,775