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20-F2026-04-28· merged:deepseek-v4-flash

LOMA · Loma Negra Compañía Industrial Argentina Sociedad Anónima

0001711375-26-000030

SEC filing

Summary

The provided content is Item 7 (Major Shareholders and Related Party Transactions), not MD&A; no MD&A analysis possible.

Key takeaways

Full analysis

Period Performance

The document content supplied corresponds to Item 7 of the 20-F, covering Major Shareholders and Related Party Transactions. It does not include Management's Discussion and Analysis (MD&A). Therefore, no MD&A financial metrics, segment dynamics, guidance, or anomalies can be extracted. The pipeline for MD&A cannot be executed on this content.

Notes & Operating Detail

Balance Sheet & Liquidity

As of December 31, 2025, Loma Negra had cash and cash equivalents of Ps. 31.4B (including bank deposits and short-term investments), total debt of Ps. 297.9B, and shareholders' equity of Ps. 1,066.2B. Inventory amounted to Ps. 376.2B (current and non-current). The debt-to-equity ratio increased to 27.9% from 21.5% a year earlier, reflecting a net debt increase of Ps. 73.1B during the year.

Commitments & Contractual Obligations

No purchase commitments or contractual obligations were disclosed in the provided Notes section. The only contingencies mentioned are legal proceedings, with total claims of Ps. 18.4B and provisions of Ps. 4.1B. No material off-balance-sheet commitments were identified.

Capital Allocation (buybacks, dividends, debt, capex)

  • Dividends: Cash dividends paid in 2025 were negligible at Ps. 2.6M, compared to Ps. 248.8B in 2023. The annual shareholders' meeting approved allocation to Optional Reserve for Future Dividends, maintaining flexibility.
  • Debt: Net debt increased by Ps. 73.1B, driven by Ps. 119.6B in new corporate bond issuances and Ps. 224.9B in borrowings, offset by Ps. 283.3B in repayments. Interest paid was Ps. 37.4B.
  • Capex: Capital expenditures were Ps. 62.9B (7.4% of revenue), down from Ps. 96.1B in 2024, reflecting disciplined spending.
  • Buybacks: No share repurchases in 2025.

Segment / Geographic Mix (if disclosed at note level)

Segment information was not disclosed in the provided Notes section. The company operates a single reportable segment (cement and related products) with no further breakdown available.

Cash Flow Quality

Cash Flow Quality

No cash flow data was provided in the excerpt. The document includes only audit reports and table of contents; the actual consolidated statement of cash flows at F-11 was not included. Therefore, no analysis can be performed.