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. 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

FY2026 annual

Revenue $23.6M +9.8% YoY

Net Income -$7.1M +55.3% YoY

EPS (Diluted) -$0.23 YoY not available

Free Cash Flow -$9.4M +7.9% YoY

Source SEC Filings (10-K/10-Q) Data as of Jun 30, 2026 Currency USD FYE March

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).

Rhea AI PMNT FY2026 2026-08-14

FY2026 shows a margin rebound that was overwhelmed by working-capital-driven cash burn and dependence on external funding.

FY2026 looked like a recovery on the income statement: gross margin reached 67.6% and the operating loss narrowed sharply from FY2025. But that improvement did not become liquidity, because working capital absorbed cash — inventory and receivables expanded while operating cash flow stayed near -$9.0M — leaving year-end cash at only $1.2M.

The company’s core merchandise margin became much stronger, moving from 48.5% in FY2025 to 67.6% in FY2026. Yet SG&A still ran at $18.0M against revenue of $23.6M, so the main operating constraint looks like fixed overhead relative to scale rather than weak product-level economics.

This business has not been self-funding across the last three years: each year showed negative free cash flow, and financing inflows repeatedly filled the gap. FY2026 makes that dependence clearer, with only $1.2M of cash left and negative equity of -$686K, which means short-term solvency improved from FY2025 but balance-sheet cushion remained thin.

Financial Health Signals

Financial health score pending refresh

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.

Altman Z-Score Distress

-7.05

PERFECT MOMENT LTD scores -7.05, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($7.4M) 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.

Piotroski F-Score Partial

4/8

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.

Earnings Quality No Cash Backing

N/A

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.

Interest Coverage At Risk

N/A

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

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

PERFECT MOMENT LTD earned -$0.23 per diluted share (EPS) in fiscal year 2026.

Cash & Balance Sheet

Free Cash Flow

-$9.4M

YoY+7.9%

PERFECT MOMENT LTD recorded an outflow of $9.4M in free cash flow in fiscal year 2026, representing a cash shortfall 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 as of fiscal year 2026; long-term debt is not reported for that period.

Shares Outstanding

47M

PERFECT MOMENT LTD had 47M shares outstanding in fiscal year 2026.

Dividends Per Share

Not reported for fiscal year 2026.

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

Not reported for fiscal year 2026.

Capital Allocation

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.

R&D Spending

Not reported for fiscal year 2026.

Share Buybacks

Not reported for fiscal year 2026.

PMNT Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type.

PMNT annual income statement

Metric	TTM	FY26	FY25	FY24	FY23
Revenue	$23.3M	$23.6M+9.8%	$21.5M-12.0%	$24.4M+4.3%	$23.4M
Cost of Revenue	$7.6M	$7.6M-31.0%	$11.1M-27.2%	$15.2M+3.6%	$14.7M
Gross Profit	$15.7M	$16.0M+53.0%	$10.4M-16.2%	$12.4M+42.1%	$8.8M
SG&A Expenses	$17.9M	$18.0M-13.1%	$20.7M+34.9%	$15.3M+24.0%	$12.4M
Operating Income	-$5.4M	-$5.2M+62.0%	-$13.8M-79.8%	-$7.7M+11.0%	-$8.6M
Interest Expense	$1.7M	$2.3M+11.4%	$2.0M+56.1%	$1.3M-28.7%	$1.8M
Income Tax	N/A	N/A	N/A	N/A	-$121K
Net Income	-$6.8M	-$7.1M+55.3%	-$15.9M-82.7%	-$8.7M+15.4%	-$10.3M
EPS (Diluted)	—	-$0.23	-$0.99	-$1.34	-$2.16

Metric	Q1'27	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25
Revenue	$1.1M-79.9%	$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
Cost of Revenue	$523K-48.3%	$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
Gross Profit	$627K-86.7%	$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
SG&A Expenses	$3.4M-35.9%	$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
Operating Income	-$3.3M-99.9%	-$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
Interest Expense	$237K-25.5%	$318K-30.1%	$455K-37.5%	$728K-6.5%	$779K-10.9%	$874K-10.7%	$979K+420.7%	$188K
Net Income	-$3.5M-125.8%	-$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
EPS (Diluted)	-$0.07	N/A	$0.00+100.0%	-$0.06	-$0.21	N/A	-$0.15+11.8%	-$0.17

Not reported in any period shown, so not listed: R&D Expenses.

TTM is the trailing twelve months, Q2 FY2026 through Q1 FY2027, summed from the four most recent quarterly filings. A row marked — cannot be summed at all, because a quarter in the window reports no per-share figure; a row marked N/A could be summed, but a quarter in the window does not report that metric.

PMNT Balance Sheet

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type.

PMNT annual 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
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
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	Q1'27	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25
Total Assets	$10.2M-16.3%	$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
Current Assets	$8.3M-18.2%	$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
Cash & Equivalents	$707K-38.6%	$1.2M-26.5%	$1.6M+298.7%	$393K-86.8%	$3.0M-51.5%	$6.2M+122.2%	$2.8M+282.3%	$725K
Inventory	$3.7M-5.9%	$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
Accounts Receivable	$1.1M-48.1%	$2.1M-58.1%	$5.1M+7.6%	$4.8M+775.4%	$544K-38.6%	$886K-67.7%	$2.7M+11.8%	$2.5M
Total Liabilities	$12.2M-5.3%	$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
Current Liabilities	$5.5M-18.6%	$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
Long-Term Debt	N/A	N/A	N/A	N/A	N/A	N/A	$1.9M+7.6%	$1.8M
Total Equity	-$2.0M-190.7%	-$686K-164.9%	$1.1M+7.7%	$981K-0.6%	$987K-46.8%	$1.9M+104.6%	$907K-66.1%	$2.7M
Retained Earnings	-$75.6M-4.9%	-$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

Not reported in any period shown, so not listed: Goodwill, Long-Term Debt.

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.

PMNT annual cash flow statement

Metric	TTM	FY26	FY25	FY24	FY23
Operating Cash Flow	-$8.4M	-$9.0M+8.8%	-$9.9M-121.4%	-$4.5M-26.9%	-$3.5M
Capital Expenditures	N/A	$359K+18.9%	$302K+43.1%	$211K-15.3%	$249K
Free Cash Flow	N/A	-$9.4M+7.9%	-$10.2M-117.9%	-$4.7M-24.1%	-$3.8M
Investing Cash Flow	N/A	-$359K-18.9%	-$302K-43.1%	-$211K+15.3%	-$249K
Financing Cash Flow	$6.6M	$3.3M-66.0%	$9.7M+18.7%	$8.2M+17.8%	$6.9M

Metric	Q1'27	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25
Operating Cash Flow	-$3.2M-2698.3%	-$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
Capital Expenditures	$66K-57.4%	$155K+342.9%	$35K	N/A	N/A	$15K-91.9%	$185K+386.8%	$38K
Free Cash Flow	-$3.3M-1122.1%	-$271K-112.2%	$2.2M	N/A	N/A	-$1.1M+11.0%	-$1.2M+68.4%	-$3.9M
Investing Cash Flow	-$66K+57.4%	-$155K-342.9%	-$35K	N/A	N/A	-$15K+91.9%	-$185K-386.8%	-$38K
Financing Cash Flow	$2.9M+14952.6%	$19K+101.8%	-$1.1M-122.1%	$4.8M+1130.9%	-$466K-110.7%	$4.4M+55.3%	$2.8M	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.

PMNT annual 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+0.4x	1.11-1.4x	2.48+1.9x	0.62
Debt-to-Equity	N/A	6.19+5.6x	0.62	N/A
FCF Margin	-39.6%+7.6pp	-47.3%-28.2pp	-19.1%-3.0pp	-16.0%

Metric	Q1'27	Q4'26	Q3'26	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25
Gross Margin	54.5%-27.8pp	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%
Operating Margin	-283.5%	-28.5%-33.5pp	5.0%+28.9pp	-23.9%	-207.5%	-130.1%	-11.1%+55.6pp	-66.7%
Net Margin	-307.2%	-27.4%-28.2pp	0.8%+39.4pp	-38.6%	-259.4%	-145.4%	-21.3%+50.3pp	-71.6%
Return on Equity	N/A	N/A	8.8%+196.4pp	-187.6%+199.4pp	-386.9%+7.7pp	-394.7%-121.0pp	-273.6%-171.2pp	-102.4%
Return on Assets	-34.5%-21.7pp	-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%
Current Ratio	1.510.0x	1.50+0.3x	1.190.0x	1.16+0.1x	1.070.0x	1.11+0.1x	1.01-0.2x	1.20
Debt-to-Equity	N/A	N/A	12.05-2.2x	14.25+6.8x	7.42+1.2x	6.19+4.1x	2.11+1.4x	0.67
FCF Margin	-288.0%	-4.7%-23.8pp	19.1%	N/A	N/A	-21.8%-11.2pp	-10.6%	-101.5%

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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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.

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 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 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 -7.05, 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.