PERFECT MOMENT LTD Financials

PMNT

Source SEC Filings (10-K/10-Q) Updated Feb 12, 2026 Currency USD FYE March

Financial Health Signals

Financial Profile 5/100

Based on FY2025 annual data. Scores normalized against common benchmarks. How we calculate these scores

Profitability

PERFECT MOMENT LTD has an operating margin of -64.2%, meaning the company retains $-64 of operating profit per $100 of revenue. This below-average margin results in a low score of 0/100, suggesting thin profitability after operating expenses. This is down from -31.4% the prior year.

Growth

PERFECT MOMENT LTD's revenue declined 12% year-over-year, from $24.4M to $21.5M. This contraction results in a growth score of 0/100.

Leverage

PERFECT MOMENT LTD has elevated debt relative to equity (D/E of 6.19), meaning the company relies heavily on borrowed funds. This high leverage results in a low score of 0/100, reflecting increased financial risk.

Liquidity

PERFECT MOMENT LTD's current ratio of 1.11 means current assets barely cover short-term liabilities. This tight liquidity results in a low score of 25/100, which could limit financial flexibility.

Cash Flow

While PERFECT MOMENT LTD generated -$9.9M in operating cash flow, capex of $302K consumed most of it, leaving -$10.2M in free cash flow. This results in a low score of 0/100, reflecting heavy capital investment rather than weak cash generation.

Piotroski F-Score Weak

1/9

PERFECT MOMENT LTD passes 1 of 9 financial strength tests. 1 of 4 profitability signals pass, no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution), neither operating efficiency signal passes.

Earnings Quality Low Quality

0.62x

For every $1 of reported earnings, PERFECT MOMENT LTD generates $0.62 in operating cash flow (-$9.9M OCF vs -$15.9M net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.

Interest Coverage At Risk

-6.7x

PERFECT MOMENT LTD earns $-6.7 in operating income for every $1 of interest expense (-$13.8M vs $2.0M). This narrow margin raises concern about the company's ability to service its debt if operating income declines.

This page shows PERFECT MOMENT LTD (PMNT) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 3 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).

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Key Financial Metrics

Revenue

$21.5M

YoY-12.0%

PERFECT MOMENT LTD generated $21.5M in revenue in fiscal year 2025. This represents a decrease of 12.0% from the prior year.

EBITDA

-$13.5M

YoY-89.0%

PERFECT MOMENT LTD's EBITDA was -$13.5M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 89.0% from the prior year.

Free Cash Flow

-$10.2M

YoY-117.9%

PERFECT MOMENT LTD generated -$10.2M in free cash flow in fiscal year 2025, representing cash available after capex. This represents a decrease of 117.9% from the prior year.

Net Income

-$15.9M

YoY-82.7%

PERFECT MOMENT LTD reported -$15.9M in net income in fiscal year 2025. This represents a decrease of 82.7% from the prior year.

EPS (Diluted)

$-0.99

YoY+26.1%

PERFECT MOMENT LTD earned $-0.99 per diluted share (EPS) in fiscal year 2025. This represents an increase of 26.1% from the prior year.

Cash & Debt

$6.2M

YoY-22.1%

PERFECT MOMENT LTD held $6.2M in cash against $0 in long-term debt as of fiscal year 2025.

Dividends Per Share

N/A

Shares Outstanding

19M

YoY+23.2%

PERFECT MOMENT LTD had 19M shares outstanding in fiscal year 2025. This represents an increase of 23.2% from the prior year.

Gross Margin

48.5%

YoY-2.4pp

PERFECT MOMENT LTD's gross margin was 48.5% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is down 2.4 percentage points from the prior year.

Operating Margin

-64.2%

YoY-32.8pp

PERFECT MOMENT LTD's operating margin was -64.2% in fiscal year 2025, reflecting core business profitability. This is down 32.8 percentage points from the prior year.

Net Margin

-74.1%

YoY-38.4pp

PERFECT MOMENT LTD's net profit margin was -74.1% in fiscal year 2025, showing the share of revenue converted to profit. This is down 38.4 percentage points from the prior year.

Return on Equity

N/A

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

$302K

YoY+43.1%

PERFECT MOMENT LTD invested $302K in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents an increase of 43.1% from the prior year.

PMNT Income Statement

Metric	FY25	FY24	FY23
Revenue	$21.5M-12.0%	$24.4M+4.3%	$23.4M
Cost of Revenue	$11.1M-27.2%	$15.2M+3.6%	$14.7M
Gross Profit	$10.4M-16.2%	$12.4M+42.1%	$8.8M
R&D Expenses	N/A	N/A	N/A
SG&A Expenses	$20.7M+34.9%	$15.3M+24.0%	$12.4M
Operating Income	-$13.8M-79.8%	-$7.7M+11.0%	-$8.6M
Interest Expense	$2.0M+56.1%	$1.3M-28.7%	$1.8M
Income Tax	N/A	N/A	-$121K
Net Income	-$15.9M-82.7%	-$8.7M+15.4%	-$10.3M
EPS (Diluted)	$-0.99+26.1%	$-1.34	$-2.16

Metric	Q3'26	Q3'25	Q2'25	Q1'25	Q3'24	Q2'24	Q1'24	Q3'23
Revenue	$12K-99.9%	$11.7M+144.7%	$4.8M+223.6%	$1.5M-87.4%	$11.7M+204.1%	$3.8M+293.5%	$974K-92.3%	$12.7M
Cost of Revenue	$4K-99.9%	$4.1M+118.2%	$1.9M+226.1%	$583K-88.9%	$5.3M+199.0%	$1.8M+185.1%	$618K-89.9%	$6.1M
Gross Profit	$8K-99.9%	$7.5M+162.3%	$2.9M+221.9%	$889K-86.1%	$6.4M+208.5%	$2.1M+481.7%	$356K-94.6%	$6.6M
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$6K-99.9%	$5.6M+55.0%	$3.6M+6.5%	$3.4M-48.6%	$6.6M+69.5%	$3.9M+19.0%	$3.3M-25.4%	$4.4M
Operating Income	$583-99.9%	$583K+151.3%	-$1.1M+62.8%	-$3.1M-136.1%	-$1.3M+49.4%	-$2.6M+24.7%	-$3.4M-566.3%	$728K
Interest Expense	$979-99.8%	$455K-37.5%	$728K-6.5%	$779K-20.4%	$979K+420.7%	$188K+3660.0%	$5K-98.8%	$403K
Income Tax	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Income	$93-99.9%	$93K+105.1%	-$1.8M+51.8%	-$3.8M-53.9%	-$2.5M+9.5%	-$2.7M+19.0%	-$3.4M-381.4%	$1.2M
EPS (Diluted)	$0.00	$0.00+100.0%	$-0.06+71.4%	$-0.21-40.0%	$-0.15+11.8%	$-0.17+22.7%	$-0.22-375.0%	$0.08

PMNT Balance Sheet

Metric	FY25	FY24	FY23
Total Assets	$13.3M+5.8%	$12.6M+28.4%	$9.8M
Current Assets	$12.8M+7.2%	$11.9M+37.3%	$8.7M
Cash & Equivalents	$6.2M-22.1%	$7.9M+67.9%	$4.7M
Inventory	$1.6M-29.7%	$2.2M-1.4%	$2.3M
Accounts Receivable	$886K-14.4%	$1.0M+3.8%	$997K
Goodwill	N/A	N/A	N/A
Total Liabilities	$11.5M+136.9%	$4.8M-65.3%	$14.0M
Current Liabilities	$11.5M+139.1%	$4.8M-65.6%	$14.0M
Long-Term Debt	N/A	N/A	N/A
Total Equity	$1.9M-76.1%	$7.8M+287.5%	-$4.1M
Retained Earnings	-$64.9M-32.5%	-$49.0M-21.7%	-$40.3M

Metric	Q3'26	Q3'25	Q2'25	Q1'25	Q3'24	Q2'24	Q1'24	Q3'23
Total Assets	$14K-99.9%	$13.8M-7.8%	$15.0M+79.9%	$8.3M-37.2%	$13.2M-0.3%	$13.3M+42.9%	$9.3M-29.0%	$13.1M
Current Assets	$13K-99.9%	$13.3M-7.8%	$14.4M+82.9%	$7.9M-37.1%	$12.5M-1.9%	$12.7M+46.9%	$8.7M-24.4%	$11.5M
Cash & Equivalents	$2K-99.9%	$1.6M+298.7%	$393K-86.8%	$3.0M+7.7%	$2.8M+282.3%	$725K-34.2%	$1.1M-67.3%	$3.4M
Inventory	$5K-99.9%	$4.6M-31.8%	$6.7M+385.7%	$1.4M-69.1%	$4.5M-15.9%	$5.3M+164.2%	$2.0M-46.2%	$3.8M
Accounts Receivable	$5K-99.9%	$5.1M+7.6%	$4.8M+775.4%	$544K-80.2%	$2.7M+11.8%	$2.5M+700.7%	$307K-91.2%	$3.5M
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$13K-99.9%	$12.7M-8.9%	$14.0M+90.7%	$7.3M-40.6%	$12.3M+16.3%	$10.6M+132.5%	$4.6M-75.2%	$18.4M
Current Liabilities	$11K-99.9%	$11.1M-10.1%	$12.4M+69.1%	$7.3M-40.6%	$12.3M+16.5%	$10.6M+133.6%	$4.5M-75.4%	$18.4M
Long-Term Debt	N/A	N/A	N/A	N/A	$1.9M+7.6%	$1.8M	N/A	N/A
Total Equity	$1K-99.9%	$1.1M+7.7%	$981K-0.6%	$987K+8.8%	$907K-66.1%	$2.7M-43.4%	$4.7M+188.7%	-$5.3M
Retained Earnings	$70K+100.1%	-$70.5M+0.1%	-$70.6M-2.7%	-$68.7M-19.4%	-$57.6M-4.5%	-$55.1M-5.2%	-$52.4M-21.1%	-$43.2M

PMNT Cash Flow Statement

Metric	FY25	FY24	FY23
Operating Cash Flow	-$9.9M-121.4%	-$4.5M-26.9%	-$3.5M
Capital Expenditures	$302K+43.1%	$211K-15.3%	$249K
Free Cash Flow	-$10.2M-117.9%	-$4.7M-24.1%	-$3.8M
Investing Cash Flow	-$302K-43.1%	-$211K+15.3%	-$249K
Financing Cash Flow	$9.7M+18.7%	$8.2M+17.8%	$6.9M
Dividends Paid	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A

Metric	Q3'26	Q3'25	Q2'25	Q1'25	Q3'24	Q2'24	Q1'24	Q3'23
Operating Cash Flow	$9K-99.6%	$2.3M+131.1%	-$7.2M-86.2%	-$3.9M-272.1%	-$1.0M+72.9%	-$3.9M+0.7%	-$3.9M-216.0%	-$1.2M
Capital Expenditures	$204-99.4%	$35K	N/A	N/A	$185K+386.8%	$38K-40.6%	$64K-42.9%	$112K
Free Cash Flow	$9K-99.6%	$2.2M	N/A	N/A	-$1.2M+68.4%	-$3.9M+1.3%	-$3.9M-194.3%	-$1.3M
Investing Cash Flow	$204+100.6%	-$35K	N/A	N/A	-$185K-386.8%	-$38K+40.6%	-$64K+42.9%	-$112K
Financing Cash Flow	$3K+100.3%	-$1.1M-122.1%	$4.8M+1130.9%	-$466K-116.6%	$2.8M	N/A	$5.9M+2822.7%	$203K
Dividends Paid	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A

PMNT Financial Ratios

Metric	FY25	FY24	FY23
Gross Margin	48.5%-2.4pp	50.9%+13.5pp	37.4%
Operating Margin	-64.2%-32.8pp	-31.4%+5.4pp	-36.8%
Net Margin	-74.1%-38.4pp	-35.7%+8.3pp	-44.0%
Return on Equity	N/A	N/A	N/A
Return on Assets	-119.5%-50.3pp	-69.2%+35.8pp	-104.9%
Current Ratio	1.11-1.4	2.48+1.9	0.62
Debt-to-Equity	6.19+5.6	0.62+4.0	-3.37
FCF Margin	-47.3%-28.2pp	-19.1%-3.0pp	-16.0%

Metric	Q3'26	Q3'25	Q2'25	Q1'25	Q3'24	Q2'24	Q1'24	Q3'23
Gross Margin	64.4%0.0pp	64.4%+4.3pp	60.1%-0.3pp	60.4%+5.6pp	54.8%+0.8pp	54.0%+17.5pp	36.5%-15.5pp	52.1%
Operating Margin	5.0%0.0pp	5.0%+28.9pp	-23.9%+183.7pp	-207.5%-196.4pp	-11.1%+55.6pp	-66.7%+281.8pp	-348.6%-354.3pp	5.7%
Net Margin	0.8%0.0pp	0.8%+39.4pp	-38.6%+220.8pp	-259.4%-238.2pp	-21.3%+50.3pp	-71.6%+276.3pp	-347.8%-357.3pp	9.5%
Return on Equity	8.8%0.0pp	8.8%	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	0.7%0.0pp	0.7%+13.0pp	-12.3%+33.6pp	-45.9%-27.2pp	-18.8%+1.9pp	-20.7%+15.8pp	-36.5%-45.7pp	9.2%
Current Ratio	1.190.0	1.19+0.0	1.16+0.1	1.07+0.1	1.01-0.2	1.20-0.7	1.91+1.3	0.62
Debt-to-Equity	12.050.0	12.05-2.2	14.25+6.8	7.42+5.3	2.11+1.4	0.67-0.3	0.96+4.4	-3.45
FCF Margin	74.5%+55.4pp	19.1%	N/A	N/A	-10.6%+91.0pp	-101.5%+303.4pp	-404.9%-394.4pp	-10.5%

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Frequently Asked Questions

What is PERFECT MOMENT LTD's annual revenue?

PERFECT MOMENT LTD (PMNT) reported $21.5M in total revenue for fiscal year 2025. This represents a -12.0% 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 PERFECT MOMENT LTD's revenue growing?

PERFECT MOMENT LTD (PMNT) revenue declined by 12% year-over-year, from $24.4M to $21.5M in fiscal year 2025.

Is PERFECT MOMENT LTD profitable?

No, PERFECT MOMENT LTD (PMNT) reported a net income of -$15.9M in fiscal year 2025, with a net profit margin of -74.1%.

What is PERFECT MOMENT LTD's earnings per share (EPS)?

PERFECT MOMENT LTD (PMNT) reported diluted earnings per share of $-0.99 for fiscal year 2025. This represents a 26.1% change compared to the previous fiscal year. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

What is PERFECT MOMENT LTD's EBITDA?

PERFECT MOMENT LTD (PMNT) had EBITDA of -$13.5M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

What is PERFECT MOMENT LTD's gross margin?

PERFECT MOMENT LTD (PMNT) had a gross margin of 48.5% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.

What is PERFECT MOMENT LTD's operating margin?

PERFECT MOMENT LTD (PMNT) had an operating margin of -64.2% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.

What is PERFECT MOMENT LTD's net profit margin?

PERFECT MOMENT LTD (PMNT) had a net profit margin of -74.1% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

What is PERFECT MOMENT LTD's free cash flow?

PERFECT MOMENT LTD (PMNT) generated -$10.2M in free cash flow during fiscal year 2025. This represents a -117.9% 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 PERFECT MOMENT LTD's operating cash flow?

PERFECT MOMENT LTD (PMNT) generated -$9.9M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are PERFECT MOMENT LTD's total assets?

PERFECT MOMENT LTD (PMNT) had $13.3M in total assets as of fiscal year 2025, including both current and long-term assets.

What are PERFECT MOMENT LTD's capital expenditures?

PERFECT MOMENT LTD (PMNT) invested $302K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.

How many shares does PERFECT MOMENT LTD have outstanding?

PERFECT MOMENT LTD (PMNT) had 19M shares outstanding as of fiscal year 2025.

What is PERFECT MOMENT LTD's current ratio?

PERFECT MOMENT LTD (PMNT) had a current ratio of 1.11 as of fiscal year 2025, which is considered adequate.

What is PERFECT MOMENT LTD's debt-to-equity ratio?

PERFECT MOMENT LTD (PMNT) had a debt-to-equity ratio of 6.19 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is PERFECT MOMENT LTD's return on assets (ROA)?

PERFECT MOMENT LTD (PMNT) had a return on assets of -119.5% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is PERFECT MOMENT LTD's cash runway?

Based on fiscal year 2025 data, PERFECT MOMENT LTD (PMNT) had $6.2M in cash against an annual operating cash burn of $9.9M. 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 PERFECT MOMENT LTD's Piotroski F-Score?

PERFECT MOMENT LTD (PMNT) has a Piotroski F-Score of 1 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 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are PERFECT MOMENT LTD's earnings high quality?

PERFECT MOMENT LTD (PMNT) has an earnings quality ratio of 0.62x, 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 PERFECT MOMENT LTD cover its interest payments?

PERFECT MOMENT LTD (PMNT) has an interest coverage ratio of -6.7x, 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 PERFECT MOMENT LTD?

PERFECT MOMENT LTD (PMNT) scores 5 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.