PERFECT MOMENT LTD (PMNT) Financials
A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Oct 7, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the 10-Q for Q1 FY2027, filed Aug 14, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the PMNT SEC filings page.
PERFECT MOMENT LTD (PMNT) reported $23.6M in revenue for fiscal year 2026, up 9.8% from the prior fiscal year. This page shows its 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).
Flat sales now carry a much higher gross margin, but operating costs and cash needs still keep losses deep.
From FY2025 to FY2026, revenue recovered to$23.6M while gross margin rose to67.6% , pointing to a major product-cost or sales-mix shift rather than volume-led improvement. Yet SG&A remained$18.0M and operating cash flow was-$9.0M , so the margin gain did not translate into self-funding operations.
The net loss narrowed from
After equity turned negative at
Financial Health Signals
We are recalculating PERFECT MOMENT LTD's peer-relative financial health score against the latest fiscal year. It will appear here once the refresh completes. The signals and metrics below are current.
PERFECT MOMENT LTD scores -7.10, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($6.4M) relative to total liabilities ($12.9M). 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.
PERFECT MOMENT LTD passes 4 of 8 computable financial strength tests (1 of the nine could not be computed from available data). 1 of 4 profitability signals pass, 1 of 2 leverage/liquidity signals pass, both operating efficiency signals pass.
PERFECT MOMENT LTD reported a net loss of $7.1M while operations used $9.0M of cash. With neither figure positive, the ratio between the two carries no quality signal.
PERFECT MOMENT LTD reported an operating loss of $5.2M against $2.3M in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.
Key Financial Metrics
Earnings & Revenue
PERFECT MOMENT LTD generated $1.1M in revenue in Q1 2027. This represents a decrease of 21.9% from the same quarter a year earlier. Against the prior quarter it is down 79.9%.
PERFECT MOMENT LTD's EBITDA was -$3.2M in Q1 2027, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 9.3% from the same quarter a year earlier. Against the prior quarter it is down 102.3%.
PERFECT MOMENT LTD reported -$3.5M in net income in Q1 2027. This represents an increase of 7.5% from the same quarter a year earlier. Against the prior quarter it is down 125.8%.
Cash & Balance Sheet
PERFECT MOMENT LTD recorded an outflow of $3.3M in free cash flow in Q1 2027, representing a cash shortfall after capex. Against the prior quarter it is down 1122.1%.
PERFECT MOMENT LTD held $707K in cash as of Q1 2027; long-term debt is not reported for that period.
Not reported for Q1 2027.
Margins & Returns
PERFECT MOMENT LTD's gross margin was 54.5% in Q1 2027, indicating the percentage of revenue retained after direct costs. This is down 5.9 percentage points from the same quarter a year earlier. Against the prior quarter it is down 27.8 percentage points.
Not shown for Q1 2027: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.
Not shown for Q1 2027: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.
Not reported for Q1 2027.
Capital Allocation
PERFECT MOMENT LTD invested $66K in capex in Q1 2027, funding long-term assets and infrastructure. Against the prior quarter it is down 57.4%.
Not reported for Q1 2027.
Not reported for Q1 2027.
PMNT Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-Q | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Revenue | $1.1M-21.9% | $5.7M+13.4% | $11.7M0.0% | $4.8M+24.3% | $1.5M+51.1% | $5.0M+4.0% | $11.7M-8.4% | $3.8M-34.9% |
| Cost of Revenue | $523K-10.3% | $1.0M-70.4% | $4.1M-21.3% | $1.9M+7.9% | $583K-5.7% | $3.4M-42.9% | $5.3M-13.6% | $1.8M-32.5% |
| Gross Profit | $627K-29.5% | $4.7M+191.4% | $7.5M+17.5% | $2.9M+38.2% | $889K+149.7% | $1.6M+239.4% | $6.4M-3.6% | $2.1M-36.8% |
| SG&A Expenses | $3.4M-1.0% | $5.3M-22.6% | $5.6M-15.2% | $3.6M-7.3% | $3.4M+3.5% | $6.8M+18.8% | $6.6M+50.4% | $3.9M+45.7% |
| Operating Income | -$3.3M-6.7% | -$1.6M+75.1% | $583K+145.1% | -$1.1M+55.5% | -$3.1M+10.0% | -$6.5M-21.5% | -$1.3M-277.7% | -$2.6M-746.7% |
| EBITDA | -$3.2M-9.3% | -$1.6M+75.7% | $656K+153.6% | -$1.1M+56.4% | -$2.9M+11.1% | -$6.5M-22.5% | -$1.2M-238.0% | -$2.5M-1650.7% |
| Interest Expense | $237K-69.6% | $318K-63.6% | $455K-53.5% | $728K+287.2% | $779K+15480.0% | $874K+515.5% | $979K+142.9% | $188K-52.0% |
| Net Income | -$3.5M+7.5% | -$1.6M+78.6% | $93K+103.7% | -$1.8M+32.9% | -$3.8M-12.7% | -$7.3M-27.6% | -$2.5M-306.1% | -$2.7M-81.6% |
| EPS (Basic) | -$0.07+66.7% | -$0.02+95.6% | $0.00+100.0% | -$0.06+64.7% | -$0.21+4.5% | -$0.45+40.8% | -$0.15-165.2% | -$0.17+41.4% |
| EPS (Diluted) | -$0.07 | -$0.02 | $0.00 | -$0.06 | -$0.21 | -$0.45 | -$0.15-287.5% | -$0.17 |
| Diluted Shares (Avg) | 51M | N/A | 35M | 33M | 19M | N/A | 16M+13.6% | 16M |
Not reported in any period shown, so not listed: R&D Expenses, Income Tax.
PMNT Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-Q | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $10.2M+23.1% | $12.2M-8.3% | $13.8M+4.2% | $15.0M+12.7% | $8.3M-10.5% | $13.3M+5.8% | $13.2M+1.1% | $13.3M |
| Current Assets | $8.3M+5.7% | $10.1M-20.6% | $13.3M+6.2% | $14.4M+12.9% | $7.9M-9.4% | $12.8M+7.2% | $12.5M+8.9% | $12.7M |
| Cash & Equivalents | $707K-76.3% | $1.2M-81.3% | $1.6M-43.5% | $393K-45.8% | $3.0M+171.0% | $6.2M-22.1% | $2.8M-17.7% | $725K-84.2% |
| Short-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Inventory | $3.7M+164.5% | $3.9M+148.7% | $4.6M+2.4% | $6.7M+26.4% | $1.4M-31.3% | $1.6M-29.7% | $4.5M+19.6% | $5.3M |
| Accounts Receivable | $1.1M+104.8% | $2.1M+142.2% | $5.1M+86.6% | $4.8M+93.7% | $544K+77.2% | $886K-14.4% | $2.7M-21.2% | $2.5M |
| Long-Term Investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $12.2M+66.9% | $12.9M+12.5% | $12.7M+3.3% | $14.0M+31.9% | $7.3M+60.8% | $11.5M+136.9% | $12.3M-33.1% | $10.6M |
| Current Liabilities | $5.5M-25.0% | $6.7M-41.3% | $11.1M-9.6% | $12.4M+17.0% | $7.3M+61.6% | $11.5M+139.1% | $12.3M-33.0% | $10.6M |
| Non-Current Liabilities | $6.7M+84162.5% | $6.2M | $1.6M+40025.0% | $1.6M+9900.0% | $8K-71.4% | $0-100.0% | $4K-73.3% | $16K |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A | N/A | $1.9M | $1.8M |
| Total Equity | -$2.0M-302.0% | -$686K-137.0% | $1.1M+16.5% | $981K-63.4% | $987K-79.1% | $1.9M-76.1% | $907K+117.0% | $2.7M+146.3% |
| Retained Earnings | -$75.6M-10.0% | -$72.0M-11.0% | -$70.5M-22.4% | -$70.6M-28.1% | -$68.7M-31.3% | -$64.9M-32.5% | -$57.6M-33.2% | -$55.1M |
Not reported in any period shown, so not listed: Goodwill.
PMNT Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-Q | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$3.2M+16.6% | -$116K+89.3% | $2.3M+315.7% | -$7.2M-88.0% | -$3.9M-0.3% | -$1.1M+21.4% | -$1.0M+14.8% | -$3.9M-268.1% |
| Depreciation & Amortization | $64K-51.1% | $51K-1.9% | $73K+2.8% | $68K-35.8% | $131K+23.6% | $52K-55.9% | $71K-55.1% | $106K-34.6% |
| Stock-Based Compensation | $67K-50.0% | N/A | N/A | N/A | $134K-63.8% | N/A | N/A | N/A |
| Capital Expenditures | $66K | $155K+933.3% | $35K-81.1% | N/A | N/A | $15K-11.8% | $185K+65.2% | $38K-28.3% |
| Free Cash Flow | -$3.3M | -$271K+75.3% | $2.2M+280.4% | N/A | N/A | -$1.1M+21.3% | -$1.2M+8.1% | -$3.9M-253.8% |
| Investing Cash Flow | -$66K | -$155K-933.3% | -$35K+81.1% | N/A | N/A | -$15K+11.8% | -$185K-65.2% | -$38K+28.3% |
| Financing Cash Flow | $2.9M+713.7% | $19K-99.6% | -$1.1M-137.8% | $4.8M | -$466K | $4.4M-26.3% | $2.8M+1286.2% | N/A |
Not reported in any period shown, so not listed: Dividends Paid, Share Buybacks.
PMNT Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q1'2710-Q | Q4'2610-Q | Q3'2610-Q | Q2'2610-Q | Q1'2610-Q | Q4'2510-K | Q3'2510-Q | Q2'2510-Q |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | 54.5%-5.9pp | 82.3%+50.2pp | 64.4%+9.6pp | 60.1%+6.1pp | 60.4%+23.8pp | 32.0%+55.9pp | 54.8%+2.7pp | 54.0%-1.7pp |
| Operating Margin | -283.5% | -28.5% | 5.0%+16.1pp | -23.9%+42.8pp | -207.5% | -130.1% | -11.1%-16.8pp | -66.7%-61.6pp |
| Net Margin | -307.2% | -27.4% | 0.8%+22.1pp | -38.6%+33.0pp | -259.4% | -145.4% | -21.3%-30.8pp | -71.6%-45.9pp |
| Return on Equity | N/A | N/A | 8.8%+282.4pp | -187.6%-85.1pp | -386.9%-315.3pp | -394.7%-320.7pp | -273.6% | -102.4% |
| Return on Assets | -34.5%+11.4pp | -12.8%+42.1pp | 0.7%+19.4pp | -12.3%+8.4pp | -45.9%-9.5pp | -54.9%-9.4pp | -18.8%-27.9pp | -20.7% |
| Current Ratio | 1.51+0.4x | 1.50+0.4x | 1.19+0.2x | 1.160.0x | 1.07-0.8x | 1.11-1.4x | 1.01+0.4x | 1.20 |
| Debt-to-Equity | N/A | N/A | 12.05+9.9x | 14.25+13.6x | 7.42+6.5x | 6.19+5.6x | 2.11 | 0.67 |
| Asset Turnover | 0.11-0.1x | 0.47+0.1x | 0.840.0x | 0.320.0x | 0.18+0.1x | 0.380.0x | 0.88-0.1x | 0.29 |
| FCF Margin | -288.0% | -4.7%+17.0pp | 19.1%+29.6pp | N/A | N/A | -21.8%+7.0pp | -10.6%0.0pp | -101.5% |
Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Operating Margin, Net Margin, FCF Margin.
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.
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| PERFECT MOMENT LTD PMNT | FY2026 | $23.6M | -$7.1M | -30.2% | $6.4M | — |
| JX Luxventure Limited JXG | FY2025 | $82.9M | -$11.0M | -13.3% | $92.1M | 23/100 |
| J-Long Group Limited JL | FY2025 | $39.1M | $2.6M | 6.6% | $17.5M | 58/100 |
| LightInTheBox Holding Co., Ltd. LITB | FY2025 | $224.3M | $8.3M | 3.7% | $55.2M | 9/100 |
| Neo-Concept International Group Holdings Limited NCI | FY2025 | $17.6M | $43K | 0.2% | $2.5M | 47/100 |
| XCEL BRANDS INC. XELB | FY2025 | $4.9M | -$17.5M | N/A | $3.9M | 25/100 |
Where PERFECT MOMENT LTD Ranks
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) recorded an outflow of $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) recorded an outflow of $9.0M in operating cash flow during fiscal year 2026, representing cash used by 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.
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 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 P/E ratio?
PERFECT MOMENT LTD (PMNT) has no price-to-earnings ratio at the moment: net loss, so no earnings multiple (trailing 12 months to June 30, 2026). The market capitalization is $6.4M as of Oct 7, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is PERFECT MOMENT LTD's price-to-sales ratio?
PERFECT MOMENT LTD (PMNT) trades at 0.3x sales, its market capitalization divided by revenue of $23.3M revenue, trailing 12 months to June 30, 2026. The market capitalization is $6.4M as of Oct 7, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
How does PERFECT MOMENT LTD's liquidity compare with its operating cash outflow?
At the end of fiscal year 2026, PERFECT MOMENT LTD (PMNT) held $1.2M in cash, cash equivalents and investments, and reported an operating cash outflow of $9.0M over that year. Dividing the one by the other, the reported balance equals about 2 months of the outflow reported that year. This is arithmetic over figures already filed, not a projection: it assumes nothing about future spending, financing or operations.
Why is PERFECT MOMENT LTD's debt-to-equity ratio negative or not reported?
PERFECT MOMENT LTD (PMNT) has negative shareholder equity of -$686K as of fiscal year 2026, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. 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 Altman Z-Score?
PERFECT MOMENT LTD (PMNT) has an Altman Z-Score of -7.10, 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 PERFECT MOMENT LTD's Piotroski F-Score?
PERFECT MOMENT LTD (PMNT) has a Piotroski F-Score of 4 out of 8 computable signals; 1 of the nine could not be computed from available data, so the full-scale strength rating is not shown. 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) reported a net loss of $7.1M while operations used $9.0M of cash. With neither figure positive, the ratio between the two carries no quality signal. 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) reported an operating loss of $5.2M against $2.3M in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. 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.