Cementos Pacasmayo S.A.A. Response to SMV Inquiry

Cementos Pacasmayo S.A.A. submitted a response to Official Letter No. 1383-2026-SMV/11.1 from the Superintendencia del Mercado de Valores (SMV). The response addresses inquiries regarding expenses associated with the Holcim acquisition and decisions made at the Annual General Shareholders' Meeting on March 24, 2026. The company clarified that the elected directors were aware of the SMV's information requests and that the resignation and replacement of board members did not affect this awareness. Regarding dividends, the company stated that the reduction in net income for 2025 did not impact dividend distribution, maintaining the annual distribution of S/ 190.3 million since 2023. The company also confirmed that retained earnings are sufficient to cover dividends. The minutes of the 2026 AGM are being submitted confidentially, with explanations provided regarding the absence of a verbatim transcript and the nature of shareholder inquiries and responses. The company clarified that the S/ 5.9 million payment from Mr. Eduardo Hochschild is a donation, not a reimbursement, and will be treated as taxable income for 2026. The company also stated that the Transaction Expenses were validly incurred and do not require a restatement of the 2025 financial statements. Finally, the company denied knowledge of any conflicts of interest or agreements between Holcim and Pacasmayo stakeholders.