Perpetuals.com Ltd Financials
This page shows Perpetuals.com Ltd (PDC) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 5 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Revenue is scaling quickly, but fixed overhead still outruns gross profit, so growth mainly slows rather than ends the cash burn.
Across the last three valid annual periods, free cash burn improved from-$3.0M to-$1.3M as sales expanded and losses narrowed. Yet gross margin fell from79.1% to51.6% , which points to fixed-cost absorption rather than better unit economics as the main reason losses narrowed.
The company still has enough short-term liquidity to fund operations and cover near-term obligations, with
Operating cash flow and free cash flow were nearly identical in FY2025, both about
Financial Health Signals
Scored against operating companies for FY2025. Each of the six dimensions is a percentile rank within that peer group; the overall is their average, with missing dimensions counted as zero out of six. A high score means strong standing among peers, not absolute cross-industry strength. How this score is calculated →
Health score ≠ stock price. This rates the quality of Perpetuals.com Ltd's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
Perpetuals.com Ltd has an operating margin of -55.8%, meaning the company retains $-56 of operating profit per $100 of revenue. This below-average margin results in a low score of 20/100, suggesting thin profitability after operating expenses. This is up from -212.7% the prior year.
Perpetuals.com Ltd's revenue surged 171.2% year-over-year to $3.1M, reflecting rapid business expansion. This strong growth earns a score of 99/100.
Perpetuals.com Ltd has a moderate D/E ratio of 0.46. This balance of debt and equity financing earns a leverage score of 62/100.
Perpetuals.com Ltd's current ratio of 1.74 indicates adequate short-term liquidity, earning a score of 49/100. The company can meet its near-term obligations, though with limited headroom.
While Perpetuals.com Ltd generated -$1.3M in operating cash flow, capex of $3K consumed most of it, leaving -$1.3M in free cash flow. This results in a low score of 6/100, reflecting heavy capital investment rather than weak cash generation.
Perpetuals.com Ltd generates a -346.8% ROE, indicating limited profit relative to shareholders' investment. This results in a returns score of 24/100. This is down from -162.8% the prior year.
Perpetuals.com Ltd scores -1.01, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($22.6M) relative to total liabilities ($817K). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.
Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.
Perpetuals.com Ltd passes 3 of 9 financial strength tests. 1 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, 1 of 2 efficiency signals pass.
For every $1 of reported earnings, Perpetuals.com Ltd generates $0.75 in operating cash flow (-$1.3M OCF vs -$1.8M net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
Perpetuals.com Ltd earns $-138.8 in operating income for every $1 of interest expense (-$1.7M vs $12K). This narrow margin raises concern about the company's ability to service its debt if operating income declines.
Key Financial Metrics
Earnings & Revenue
Perpetuals.com Ltd generated $3.1M in revenue in fiscal year 2025. This represents an increase of 171.2% from the prior year.
Perpetuals.com Ltd's EBITDA was -$1.7M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 29.2% from the prior year.
Perpetuals.com Ltd reported -$1.8M in net income in fiscal year 2025. This represents an increase of 23.6% from the prior year.
Perpetuals.com Ltd earned $-0.12 per diluted share (EPS) in fiscal year 2025. This represents an increase of 14.3% from the prior year.
Cash & Balance Sheet
Perpetuals.com Ltd generated -$1.3M in free cash flow in fiscal year 2025, representing cash available after capex. This represents an increase of 46.2% from the prior year.
Perpetuals.com Ltd held $732K in cash against $237K in long-term debt as of fiscal year 2025.
Perpetuals.com Ltd had 15M shares outstanding in fiscal year 2025. This represents an increase of 0.0% from the prior year.
Margins & Returns
Perpetuals.com Ltd's gross margin was 51.6% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is down 27.5 percentage points from the prior year.
Perpetuals.com Ltd's operating margin was -55.8% in fiscal year 2025, reflecting core business profitability. This is up 156.9 percentage points from the prior year.
Perpetuals.com Ltd's net profit margin was -58.3% in fiscal year 2025, showing the share of revenue converted to profit. This is up 148.7 percentage points from the prior year.
Perpetuals.com Ltd's ROE was -346.8% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is down 184.0 percentage points from the prior year.
Capital Allocation
Perpetuals.com Ltd invested $303K in research and development in fiscal year 2025. This represents a decrease of 37.2% from the prior year.
Perpetuals.com Ltd invested $3K in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents an increase of 43.2% from the prior year.
PDC Income Statement
| Metric | Q4'25 | Q2'25 | Q4'24 | Q2'24 | Q4'23 |
|---|---|---|---|---|---|
| Revenue | N/A | N/A | N/A | N/A | N/A |
| Cost of Revenue | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | N/A | N/A | N/A | N/A | N/A |
| Operating Income | N/A | N/A | N/A | N/A | N/A |
| Interest Expense | N/A | N/A | N/A | N/A | N/A |
| Income Tax | N/A | N/A | N/A | N/A | N/A |
| Net Income | N/A | N/A | N/A | N/A | N/A |
| EPS (Diluted) | N/A | N/A | N/A | N/A | N/A |
PDC Balance Sheet
| Metric | Q4'25 | Q2'25 | Q4'24 | Q2'24 | Q4'23 |
|---|---|---|---|---|---|
| Total Assets | $1.3M-46.5% | $2.5M-31.7% | $3.7M-28.2% | $5.1M+52.7% | $3.3M |
| Current Assets | $1.0M-54.9% | $2.2M-33.8% | $3.4M-32.2% | $5.0M+187.8% | $1.7M |
| Cash & Equivalents | $732K-47.5% | $1.4M-35.0% | $2.1M-53.7% | $4.6M+310.1% | $1.1M |
| Inventory | N/A | N/A | N/A | N/A | N/A |
| Accounts Receivable | $64K-65.5% | $186K-28.1% | $258K+256.3% | $73K-68.1% | $227K |
| Goodwill | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $817K-22.0% | $1.0M-32.6% | $1.6M-18.9% | $1.9M+6.6% | $1.8M |
| Current Liabilities | $579K-25.3% | $775K-36.7% | $1.2M-17.9% | $1.5M+15.3% | $1.3M |
| Long-Term Debt | $237K-12.8% | $272K-15.5% | $322K-72.8% | $1.2M+136.1% | $502K |
| Total Equity | $519K-64.1% | $1.4M-37.6% | $2.3M-26.4% | $3.2M+115.5% | $1.5M |
| Retained Earnings | -$15.3M-14.5% | -$13.4M-9.3% | -$12.2M-4.3% | -$11.7M-0.2% | -$11.7M |
PDC Cash Flow Statement
| Metric | Q4'25 | Q2'25 | Q4'24 | Q2'24 | Q4'23 |
|---|---|---|---|---|---|
| Operating Cash Flow | N/A | N/A | N/A | N/A | N/A |
| Capital Expenditures | N/A | N/A | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A | N/A |
| Investing Cash Flow | N/A | N/A | N/A | N/A | N/A |
| Financing Cash Flow | N/A | N/A | N/A | N/A | N/A |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A |
PDC Financial Ratios
| Metric | Q4'25 | Q2'25 | Q4'24 | Q2'24 | Q4'23 |
|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A | N/A |
| Operating Margin | N/A | N/A | N/A | N/A | N/A |
| Net Margin | N/A | N/A | N/A | N/A | N/A |
| Return on Equity | N/A | N/A | N/A | N/A | N/A |
| Return on Assets | N/A | N/A | N/A | N/A | N/A |
| Current Ratio | 1.74-1.1 | 2.87+0.1 | 2.75-0.6 | 3.33+2.0 | 1.33 |
| Debt-to-Equity | 0.46+0.3 | 0.19+0.0 | 0.14-0.2 | 0.38+0.0 | 0.34 |
| FCF Margin | N/A | N/A | N/A | N/A | N/A |
Frequently Asked Questions
What is Perpetuals.com Ltd's annual revenue?
Perpetuals.com Ltd (PDC) reported $3.1M in total revenue for fiscal year 2025. This represents a 171.2% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is Perpetuals.com Ltd's revenue growing?
Perpetuals.com Ltd (PDC) revenue grew by 171.2% year-over-year, from $1.1M to $3.1M in fiscal year 2025.
Is Perpetuals.com Ltd profitable?
No, Perpetuals.com Ltd (PDC) reported a net income of -$1.8M in fiscal year 2025, with a net profit margin of -58.3%.
What is Perpetuals.com Ltd's EBITDA?
Perpetuals.com Ltd (PDC) had EBITDA of -$1.7M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.
How much debt does Perpetuals.com Ltd have?
As of fiscal year 2025, Perpetuals.com Ltd (PDC) had $732K in cash and equivalents against $237K in long-term debt.
What is Perpetuals.com Ltd's gross margin?
Perpetuals.com Ltd (PDC) had a gross margin of 51.6% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.
What is Perpetuals.com Ltd's operating margin?
Perpetuals.com Ltd (PDC) had an operating margin of -55.8% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
What is Perpetuals.com Ltd's net profit margin?
Perpetuals.com Ltd (PDC) had a net profit margin of -58.3% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
What is Perpetuals.com Ltd's return on equity (ROE)?
Perpetuals.com Ltd (PDC) has a return on equity of -346.8% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.
What is Perpetuals.com Ltd's free cash flow?
Perpetuals.com Ltd (PDC) generated -$1.3M in free cash flow during fiscal year 2025. This represents a 46.2% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
What is Perpetuals.com Ltd's operating cash flow?
Perpetuals.com Ltd (PDC) generated -$1.3M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are Perpetuals.com Ltd's total assets?
Perpetuals.com Ltd (PDC) had $1.3M in total assets as of fiscal year 2025, including both current and long-term assets.
What are Perpetuals.com Ltd's capital expenditures?
Perpetuals.com Ltd (PDC) invested $3K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.
How much does Perpetuals.com Ltd spend on research and development?
Perpetuals.com Ltd (PDC) invested $303K in research and development during fiscal year 2025.
What is Perpetuals.com Ltd's current ratio?
Perpetuals.com Ltd (PDC) had a current ratio of 1.74 as of fiscal year 2025, which is generally considered healthy.
What is Perpetuals.com Ltd's debt-to-equity ratio?
Perpetuals.com Ltd (PDC) had a debt-to-equity ratio of 0.46 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Perpetuals.com Ltd's return on assets (ROA)?
Perpetuals.com Ltd (PDC) had a return on assets of -134.8% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is Perpetuals.com Ltd's cash runway?
Based on fiscal year 2025 data, Perpetuals.com Ltd (PDC) had $732K in cash against an annual operating cash burn of $1.3M. This gives an estimated cash runway of approximately 7 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.
What is Perpetuals.com Ltd's Altman Z-Score?
Perpetuals.com Ltd (PDC) has an Altman Z-Score of -1.01, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.
What is Perpetuals.com Ltd's Piotroski F-Score?
Perpetuals.com Ltd (PDC) has a Piotroski F-Score of 3 out of 9, indicating weak financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are Perpetuals.com Ltd's earnings high quality?
Perpetuals.com Ltd (PDC) has an earnings quality ratio of 0.75x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
Can Perpetuals.com Ltd cover its interest payments?
Perpetuals.com Ltd (PDC) has an interest coverage ratio of -138.8x, meaning it can struggle to cover its interest obligations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.
How financially healthy is Perpetuals.com Ltd?
Perpetuals.com Ltd (PDC) scores 43 out of 100 on our Financial Health Score, indicating moderate standing within its operating companies peer group. The score is a 0-100 composite of six dimensions (Profitability, Growth, Leverage, Liquidity, Cash Flow, Returns), each ranked as a percentile relative to companies in the same scoring family (banks against banks, REITs against REITs, and so on) rather than across all industries. It rates the quality of the business, not whether the stock is fairly priced, and is not financial advice. Learn more in our complete guide to financial health indicators.