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

PERFECT MOMENT LTD (PMNT) reported diluted earnings per share of $-0.23 for fiscal year 2026. This represents a 76.8% 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.

PERFECT MOMENT LTD Financials

PMNT

Source SEC Filings (10-K/10-Q) Updated Mar 31, 2026 Currency USD FYE March

This page shows PERFECT MOMENT LTD (PMNT) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 4 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).

Rhea AI PMNT FY2025 2026-06-29

Overhead growth, not product economics, is driving cash-funded losses as sales slip and financing fills the gap.

From FY2024 to FY2025, gross margin stayed near 50.0% while revenue fell to $21.5M. The sharper problem was operating overhead: SG&A reached $20.7M, so losses widened even though product-level profitability did not collapse.

Cash burn deteriorated faster than accounting losses: FY2025 free cash outflow was $10.2M against year-end cash of $6.2M, so the business depended on external funding rather than internally generated liquidity. In effect, new capital mostly replaced cash consumed by operations, not expansion spending.

The balance sheet moved from a more comfortable short-term cushion in FY2024 to a much thinner one in FY2025, with the current ratio falling to 1.1x from 2.5x. At the same time, equity shrank to $1.9M while liabilities reached $11.5M, leaving far less room to absorb another heavy burn year.

Financial Health Signals

Financial Profile 9/100

Based on FY2026 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →

Health score ≠ stock price. This rates the quality of PERFECT MOMENT 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.

Profitability

PERFECT MOMENT LTD has an operating margin of -22.2%, meaning the company retains $-22 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 up from -64.2% the prior year.

Growth

PERFECT MOMENT LTD's revenue grew 9.8% year-over-year to $23.6M, a solid pace of expansion. This earns a growth score of 30/100.

Leverage

PERFECT MOMENT LTD has elevated debt relative to equity (D/E of -18.83), 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 1.50 is below the typical benchmark, resulting in a score of 26/100. This tight liquidity could limit financial flexibility if cash inflows slow.

Cash Flow

While PERFECT MOMENT LTD generated -$9.0M in operating cash flow, capex of $359K consumed most of it, leaving -$9.4M 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 Neutral

4/9

PERFECT MOMENT LTD passes 4 of 9 financial strength tests. 1 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, both operating efficiency signals pass.

Earnings Quality Low Quality

1.26x

For every $1 of reported earnings, PERFECT MOMENT LTD generates $1.26 in operating cash flow (-$9.0M OCF vs -$7.1M 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

-2.3x

PERFECT MOMENT LTD earns $-2.3 in operating income for every $1 of interest expense (-$5.2M vs $2.3M). This narrow margin raises concern about the company's ability to service its debt if operating income declines.

Key Financial Metrics

Export CSV

Earnings & Revenue

Revenue

$23.6M

YoY+9.8%

PERFECT MOMENT LTD generated $23.6M in revenue in fiscal year 2026. This represents an increase of 9.8% from the prior year.

EBITDA

-$4.9M

YoY+63.5%

PERFECT MOMENT LTD's EBITDA was -$4.9M in fiscal year 2026, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 63.5% from the prior year.

Net Income

-$7.1M

YoY+55.3%

PERFECT MOMENT LTD reported -$7.1M in net income in fiscal year 2026. This represents an increase of 55.3% from the prior year.

EPS (Diluted)

$-0.23

YoY+76.8%

PERFECT MOMENT LTD earned $-0.23 per diluted share (EPS) in fiscal year 2026. This represents an increase of 76.8% from the prior year.

Cash & Balance Sheet

Free Cash Flow

-$9.4M

YoY+7.9%

PERFECT MOMENT LTD generated -$9.4M in free cash flow in fiscal year 2026, representing cash available after capex. This represents an increase of 7.9% from the prior year.

Cash & Debt

$1.2M

YoY-81.3%

PERFECT MOMENT LTD held $1.2M in cash against $0 in long-term debt as of fiscal year 2026.

Dividends Per Share

N/A

Shares Outstanding

47M

YoY+143.9%

PERFECT MOMENT LTD had 47M shares outstanding in fiscal year 2026. This represents an increase of 143.9% from the prior year.

Margins & Returns

Gross Margin

67.6%

YoY+19.1pp

PERFECT MOMENT LTD's gross margin was 67.6% in fiscal year 2026, indicating the percentage of revenue retained after direct costs. This is up 19.1 percentage points from the prior year.

Operating Margin

-22.2%

YoY+42.0pp

PERFECT MOMENT LTD's operating margin was -22.2% in fiscal year 2026, reflecting core business profitability. This is up 42.0 percentage points from the prior year.

Net Margin

-30.2%

YoY+43.9pp

PERFECT MOMENT LTD's net profit margin was -30.2% in fiscal year 2026, showing the share of revenue converted to profit. This is up 43.9 percentage points from the prior year.

Return on Equity

N/A

Capital Allocation

R&D Spending

N/A

Share Buybacks

N/A

Capital Expenditures

$359K

YoY+18.9%

PERFECT MOMENT LTD invested $359K in capex in fiscal year 2026, funding long-term assets and infrastructure. This represents an increase of 18.9% from the prior year.

PMNT Income Statement

Metric	FY26	FY25	FY24	FY23
Revenue	$23.6M+9.8%	$21.5M-12.0%	$24.4M+4.3%	$23.4M
Cost of Revenue	$7.6M-31.0%	$11.1M-27.2%	$15.2M+3.6%	$14.7M
Gross Profit	$16.0M+53.0%	$10.4M-16.2%	$12.4M+42.1%	$8.8M
R&D Expenses	N/A	N/A	N/A	N/A
SG&A Expenses	$18.0M-13.1%	$20.7M+34.9%	$15.3M+24.0%	$12.4M
Operating Income	-$5.2M+62.0%	-$13.8M-79.8%	-$7.7M+11.0%	-$8.6M
Interest Expense	$2.3M+11.4%	$2.0M+56.1%	$1.3M-28.7%	$1.8M
Income Tax	N/A	N/A	N/A	-$121K
Net Income	-$7.1M+55.3%	-$15.9M-82.7%	-$8.7M+15.4%	-$10.3M
EPS (Diluted)	$-0.23+76.8%	$-0.99+26.1%	$-1.34	$-2.16

Metric	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25
Revenue	$5.7M-51.0%	$11.7M+144.7%	$4.8M+223.6%	$1.5M-70.8%	$5.0M-56.8%	$11.7M+204.1%	$3.8M+293.5%	$974K
Cost of Revenue	$1.0M-75.6%	$4.1M+118.2%	$1.9M+226.1%	$583K-83.0%	$3.4M-35.0%	$5.3M+199.0%	$1.8M+185.1%	$618K
Gross Profit	$4.7M-37.4%	$7.5M+162.3%	$2.9M+221.9%	$889K-44.9%	$1.6M-74.8%	$6.4M+208.5%	$2.1M+481.7%	$356K
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$5.3M-6.5%	$5.6M+55.0%	$3.6M+6.5%	$3.4M-49.9%	$6.8M+2.5%	$6.6M+69.5%	$3.9M+19.0%	$3.3M
Operating Income	-$1.6M-379.8%	$583K+151.3%	-$1.1M+62.8%	-$3.1M+53.4%	-$6.5M-406.2%	-$1.3M+49.4%	-$2.6M+24.7%	-$3.4M
Interest Expense	$318K-30.1%	$455K-37.5%	$728K-6.5%	$779K-10.9%	$874K-10.7%	$979K+420.7%	$188K+3660.0%	$5K
Income Tax	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Income	-$1.6M-1782.8%	$93K+105.1%	-$1.8M+51.8%	-$3.8M+47.9%	-$7.3M-195.1%	-$2.5M+9.5%	-$2.7M+19.0%	-$3.4M
EPS (Diluted)	N/A	$0.00+100.0%	$-0.06+71.4%	$-0.21	N/A	$-0.15+11.8%	$-0.17+22.7%	$-0.22

PMNT Balance Sheet

Metric	FY26	FY25	FY24	FY23
Total Assets	$12.2M-8.3%	$13.3M+5.8%	$12.6M+28.4%	$9.8M
Current Assets	$10.1M-20.6%	$12.8M+7.2%	$11.9M+37.3%	$8.7M
Cash & Equivalents	$1.2M-81.3%	$6.2M-22.1%	$7.9M+67.9%	$4.7M
Inventory	$3.9M+148.7%	$1.6M-29.7%	$2.2M-1.4%	$2.3M
Accounts Receivable	$2.1M+142.2%	$886K-14.4%	$1.0M+3.8%	$997K
Goodwill	N/A	N/A	N/A	N/A
Total Liabilities	$12.9M+12.5%	$11.5M+136.9%	$4.8M-65.3%	$14.0M
Current Liabilities	$6.7M-41.3%	$11.5M+139.1%	$4.8M-65.6%	$14.0M
Long-Term Debt	N/A	N/A	N/A	N/A
Total Equity	-$686K-137.0%	$1.9M-76.1%	$7.8M+287.5%	-$4.1M
Retained Earnings	-$72.0M-11.0%	-$64.9M-32.5%	-$49.0M-21.7%	-$40.3M

Metric	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25
Total Assets	$12.2M-11.4%	$13.8M-7.8%	$15.0M+79.9%	$8.3M-37.7%	$13.3M+0.8%	$13.2M-0.3%	$13.3M+42.9%	$9.3M
Current Assets	$10.1M-23.4%	$13.3M-7.8%	$14.4M+82.9%	$7.9M-38.5%	$12.8M+2.3%	$12.5M-1.9%	$12.7M+46.9%	$8.7M
Cash & Equivalents	$1.2M-26.5%	$1.6M+298.7%	$393K-86.8%	$3.0M-51.5%	$6.2M+122.2%	$2.8M+282.3%	$725K-34.2%	$1.1M
Inventory	$3.9M-15.2%	$4.6M-31.8%	$6.7M+385.7%	$1.4M-11.5%	$1.6M-65.1%	$4.5M-15.9%	$5.3M+164.2%	$2.0M
Accounts Receivable	$2.1M-58.1%	$5.1M+7.6%	$4.8M+775.4%	$544K-38.6%	$886K-67.7%	$2.7M+11.8%	$2.5M+700.7%	$307K
Goodwill	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$12.9M+1.4%	$12.7M-8.9%	$14.0M+90.7%	$7.3M-36.2%	$11.5M-6.9%	$12.3M+16.3%	$10.6M+132.5%	$4.6M
Current Liabilities	$6.7M-39.4%	$11.1M-10.1%	$12.4M+69.1%	$7.3M-36.2%	$11.5M-6.8%	$12.3M+16.5%	$10.6M+133.6%	$4.5M
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	$1.9M+7.6%	$1.8M	N/A
Total Equity	-$686K-164.9%	$1.1M+7.7%	$981K-0.6%	$987K-46.8%	$1.9M+104.6%	$907K-66.1%	$2.7M-43.4%	$4.7M
Retained Earnings	-$72.0M-2.2%	-$70.5M+0.1%	-$70.6M-2.7%	-$68.7M-5.9%	-$64.9M-12.7%	-$57.6M-4.5%	-$55.1M-5.2%	-$52.4M

PMNT Cash Flow Statement

Metric	FY26	FY25	FY24	FY23
Operating Cash Flow	-$9.0M+8.8%	-$9.9M-121.4%	-$4.5M-26.9%	-$3.5M
Capital Expenditures	$359K+18.9%	$302K+43.1%	$211K-15.3%	$249K
Free Cash Flow	-$9.4M+7.9%	-$10.2M-117.9%	-$4.7M-24.1%	-$3.8M
Investing Cash Flow	-$359K-18.9%	-$302K-43.1%	-$211K+15.3%	-$249K
Financing Cash Flow	$3.3M-66.0%	$9.7M+18.7%	$8.2M+17.8%	$6.9M
Dividends Paid	N/A	N/A	N/A	N/A
Share Buybacks	N/A	N/A	N/A	N/A

Metric	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25
Operating Cash Flow	-$116K-105.1%	$2.3M+131.1%	-$7.2M-86.2%	-$3.9M-260.0%	-$1.1M-3.3%	-$1.0M+72.9%	-$3.9M+0.7%	-$3.9M
Capital Expenditures	$155K+342.9%	$35K	N/A	N/A	$15K-91.9%	$185K+386.8%	$38K-40.6%	$64K
Free Cash Flow	-$271K-112.2%	$2.2M	N/A	N/A	-$1.1M+11.0%	-$1.2M+68.4%	-$3.9M+1.3%	-$3.9M
Investing Cash Flow	-$155K-342.9%	-$35K	N/A	N/A	-$15K+91.9%	-$185K-386.8%	-$38K+40.6%	-$64K
Financing Cash Flow	$19K+101.8%	-$1.1M-122.1%	$4.8M+1130.9%	-$466K-110.7%	$4.4M+55.3%	$2.8M	N/A	N/A
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	FY26	FY25	FY24	FY23
Gross Margin	67.6%+19.1pp	48.5%-2.4pp	50.9%+13.5pp	37.4%
Operating Margin	-22.2%+42.0pp	-64.2%-32.8pp	-31.4%+5.4pp	-36.8%
Net Margin	-30.2%+43.9pp	-74.1%-38.4pp	-35.7%+8.3pp	-44.0%
Return on Equity	N/A	-858.8%-746.4pp	-112.3%	N/A
Return on Assets	-58.3%+61.2pp	-119.5%-50.3pp	-69.2%+35.8pp	-104.9%
Current Ratio	1.50+0.4	1.11-1.4	2.48+1.9	0.62
Debt-to-Equity	-18.83-25.0	6.19+5.6	0.62+4.0	-3.37
FCF Margin	-39.6%+7.6pp	-47.3%-28.2pp	-19.1%-3.0pp	-16.0%

Metric	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25
Gross Margin	82.3%+17.9pp	64.4%+4.3pp	60.1%-0.3pp	60.4%+28.4pp	32.0%-22.8pp	54.8%+0.8pp	54.0%+17.5pp	36.5%
Operating Margin	-28.5%-33.5pp	5.0%+28.9pp	-23.9%+183.7pp	-207.5%-77.5pp	-130.1%-119.0pp	-11.1%+55.6pp	-66.7%+281.8pp	-348.6%
Net Margin	-27.4%-28.2pp	0.8%+39.4pp	-38.6%+220.8pp	-259.4%-114.0pp	-145.4%-124.2pp	-21.3%+50.3pp	-71.6%+276.3pp	-347.8%
Return on Equity	N/A	8.8%+196.4pp	-187.6%+199.4pp	-386.9%+7.7pp	-394.7%-121.0pp	-273.6%-171.2pp	-102.4%-30.8pp	-71.6%
Return on Assets	-12.8%-13.5pp	0.7%+13.0pp	-12.3%+33.6pp	-45.9%+9.0pp	-54.9%-36.2pp	-18.8%+1.9pp	-20.7%+15.8pp	-36.5%
Current Ratio	1.50+0.3	1.19+0.0	1.16+0.1	1.07-0.0	1.11+0.1	1.01-0.2	1.20-0.7	1.91
Debt-to-Equity	-18.83-30.9	12.05-2.2	14.25+6.8	7.42+1.2	6.19+4.1	2.11+1.4	0.67-0.3	0.96
FCF Margin	-4.7%-23.8pp	19.1%	N/A	N/A	-21.8%-11.2pp	-10.6%+91.0pp	-101.5%+303.4pp	-404.9%

Note: Shareholder equity is negative (-$686K), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.

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Frequently Asked Questions

What is PERFECT MOMENT LTD's annual revenue?

PERFECT MOMENT LTD (PMNT) reported $23.6M in total revenue for fiscal year 2026. This represents a 9.8% 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 grew by 9.8% year-over-year, from $21.5M to $23.6M in fiscal year 2026.

Is PERFECT MOMENT LTD profitable?

No, PERFECT MOMENT LTD (PMNT) reported a net income of -$7.1M in fiscal year 2026, with a net profit margin of -30.2%.

What is PERFECT MOMENT LTD's EBITDA?

PERFECT MOMENT LTD (PMNT) had EBITDA of -$4.9M in fiscal year 2026, 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 67.6% in fiscal year 2026, 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 -22.2% in fiscal year 2026, 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 -30.2% in fiscal year 2026, 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 -$9.4M in free cash flow during fiscal year 2026. This represents a 7.9% 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 -$9.0M in operating cash flow during fiscal year 2026, representing cash generated from core business activities.

What are PERFECT MOMENT LTD's total assets?

PERFECT MOMENT LTD (PMNT) had $12.2M in total assets as of fiscal year 2026, including both current and long-term assets.

What are PERFECT MOMENT LTD's capital expenditures?

PERFECT MOMENT LTD (PMNT) invested $359K in capital expenditures during fiscal year 2026, funding long-term assets and infrastructure.

How many shares does PERFECT MOMENT LTD have outstanding?

PERFECT MOMENT LTD (PMNT) had 47M shares outstanding as of fiscal year 2026.

What is PERFECT MOMENT LTD's current ratio?

PERFECT MOMENT LTD (PMNT) had a current ratio of 1.50 as of fiscal year 2026, which is generally considered healthy.

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

PERFECT MOMENT LTD (PMNT) had a debt-to-equity ratio of -18.83 as of fiscal year 2026, 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 -58.3% for fiscal year 2026, measuring how efficiently the company uses its assets to generate profit.

What is PERFECT MOMENT LTD's cash runway?

Based on fiscal year 2026 data, PERFECT MOMENT LTD (PMNT) had $1.2M in cash against an annual operating cash burn of $9.0M. This gives an estimated cash runway of approximately 2 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.

Why is PERFECT MOMENT LTD's debt-to-equity ratio negative or unusual?

PERFECT MOMENT LTD (PMNT) has negative shareholder equity of -$686K as of fiscal year 2026, which causes the debt-to-equity ratio to appear negative or not meaningful. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.

What is PERFECT MOMENT LTD's Piotroski F-Score?

PERFECT MOMENT LTD (PMNT) has a Piotroski F-Score of 4 out of 9, indicating neutral 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 PERFECT MOMENT LTD's earnings high quality?

PERFECT MOMENT LTD (PMNT) has an earnings quality ratio of 1.26x, 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 -2.3x, 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 9 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.