Perpetuals.com Ltd financials
Source: EDGAR filings · Built 2026-09-19T01:41:46Z
Key metrics by reporting period
Up to six most-recent periods side-by-side. Rows are the curated key lines — revenue, margins, cash, debt, equity, cash-flow totals, plus the derived and valuation metrics we compute on top. For every tag a filer reported in one period, use the single-filing drilldown below.
Derived Metrics
| Concept | FY 2026 | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2023 |
|---|---|---|---|---|---|---|
| Free Cash Flow | — | — | -192.17M | -394.20M | -401.36M | 99.28M |
| EBITDA | -2.73B | — | -243.85M | -380.40M | -387.65M | -571.81M |
| Working Capital | -1.83B | — | 60.72M | 337.39M | 58.60M | 627.17M |
| Net Debt | -37.95M | — | -52.54M | 9.84M | 18.00M | -599.40M |
| Gross Margin | 59.45% | — | 51.57% | 79.05% | 34.50% | 76.63% |
| Operating Margin | -1073.42% | — | -55.83% | -212.70% | -834.10% | -123.38% |
| Net Margin | -1069.93% | — | -58.29% | -187.42% | -820.95% | -129.92% |
| Return on Equity (ROE) | -38.27% | — | -346.76% | -101.64% | -183.35% | -101.97% |
| Return on Assets (ROA) | -26.80% | — | -134.75% | -58.40% | -84.39% | -80.11% |
| Current Ratio | 0.12× | — | 1.74× | 2.75× | 1.33× | 6.63× |
| Debt-to-Equity | 0.01× | — | 0.70× | 1.05× | 0.94× | 0.10× |
| Effective Tax Rate | — | — | — | 0.06% | 2.36% | -5.05% |
| Cash Conversion Ratio | 0.23× | — | 0.75× | 1.17× | 1.05× | -0.17× |
| Accruals Ratio | -0.21× | — | -0.34× | 0.10× | 0.04× | -0.93× |
| SBC % of Revenue | — | — | — | 0.90% | 4.45% | 144.48% |
| CapEx Coverage | — | — | -440.68× | -1171.54× | -245.61× | 101.86× |
| Free Cash Flow Per Share | — | — | ¥-12.75 | ¥-26.70 | ¥-29.00 | ¥7.19 |
Income Statement
| Concept | FY 2026 | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2023 |
|---|---|---|---|---|---|---|
| Revenues | 1.64M | — | 3.09M | 1.14M | 342.44K | 463.72M |
| Cost of Revenue | 663.36K | — | 1.50M | 238.56K | 224.30K | 108.38M |
| Gross Profit | 972.67K | — | 1.59M | 899.92K | 118.14K | 355.34M |
| Research and Development Expense | 150.38K | — | 303.25K | 482.94K | 800.23K | 25.75M |
| Operating Expenses | 18.53M | — | 3.32M | 3.32M | 2.97M | 927.46M |
| Operating Income (Loss) | -17.56M | — | -1.72M | -2.42M | -2.86M | -572.12M |
| Income Tax Expense (Benefit) | — | — | — | -1.20K | -1.20K | 28.94M |
| Net Income (Loss) Attributable to Parent | -17.50M | — | -1.80M | -2.36M | -2.68M | -3.82M |
| Earnings Per Share, Basic | $-1.00 | — | $-0.12 | $-0.14 | $-0.20 | ¥-43.62 |
| Weighted Average Number of Shares Outstanding, Basic | 17.51M | — | 15.08M | 14.76M | 13.84M | 13.81M |
| Earnings Per Share, Diluted | $-1.00 | — | $-0.12 | $-0.14 | $-0.20 | ¥-43.62 |
| Weighted Average Number of Shares Outstanding, Diluted | 17.51M | — | 15.08M | 14.76M | 13.84M | 13.81M |
Balance Sheet
| Concept | FY 2026 | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2023 |
|---|---|---|---|---|---|---|
| Cash and Cash Equivalents, at Carrying Value | 847.76K | — | 731.82K | 2.14M | 177.89M | — |
| Assets, Current | 1.57M | — | 1.00M | 3.37M | 1.73M | 738.54M |
| Assets | 65.30M | — | 1.34M | 3.65M | 3.33M | 752.05M |
| Long-term Debt | 216.13K | — | 343.99K | 1.07M | 1.41M | — |
| Liabilities, Current | 13.24M | — | 579.22K | 1.23M | 1.29M | 111.38M |
| Long-term Debt, Excluding Current Maturities | 119.08K | — | 237.39K | 322.04K | 501.89K | 46.32M |
| Liabilities | 17.50M | — | 816.61K | 1.55M | 1.80M | 161.23M |
| Stockholders' Equity Attributable to Parent | 45.74M | — | 472.54K | 2.11M | 1.33M | 4.14M |
| Common Stock, Shares, Outstanding | 33.87M | — | 15.08M | 15.08M | 13.84M | 13.84M |
Cash Flow Statement
| Concept | FY 2026 | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2023 |
|---|---|---|---|---|---|---|
| Net Cash Provided by (Used in) Operating Activities | -4.09M | — | -1.34M | -2.50M | -2.94M | 100.27M |
| Payments to Acquire Property, Plant, and Equipment | — | — | 3.05K | 2.13K | 11.97K | 984.37K |
| Net Cash Provided by (Used in) Investing Activities | -2.87M | — | 615.33K | -636.89K | -11.97K | 3.76M |
| Net Cash Provided by (Used in) Financing Activities | 7.13M | — | -836.47K | 4.09M | -576.59K | 189.13M |
Derived Metrics
| Concept | Q4 2026 | Q4 2026 | Q4 2025 | Q2 2025 | Q4 2024 | Q2 2024 |
|---|---|---|---|---|---|---|
| Free Cash Flow | — | — | — | -95.68M | — | -163.61M |
| EBITDA | — | — | — | -103.09M | — | -221.59M |
| Working Capital | -1.83B | — | 60.72M | 221.18M | 337.39M | 526.03M |
| Net Debt | -37.95M | — | -52.54M | -91.05M | 9.84M | -506.83M |
| Gross Margin | — | — | — | 59.03% | — | 93.93% |
| Operating Margin | — | — | — | -46.03% | — | -404.30% |
| Net Margin | — | — | — | -48.97% | — | -336.62% |
| Return on Equity (ROE) | — | — | — | -49.95% | — | -38.53% |
| Return on Assets (ROA) | — | — | — | -28.98% | — | -24.01% |
| Current Ratio | 0.12× | — | 1.74× | 2.87× | 2.75× | 3.33× |
| Debt-to-Equity | 0.01× | — | 0.70× | 0.55× | 1.05× | 0.41× |
| Effective Tax Rate | — | — | — | — | — | 0.10% |
| Cash Conversion Ratio | — | — | — | 0.87× | — | 0.88× |
| Accruals Ratio | — | — | — | -0.04× | — | -0.03× |
| SBC % of Revenue | — | — | — | — | — | 2.94% |
| CapEx Coverage | — | — | — | -420.32× | — | -703.52× |
| Free Cash Flow Per Share | — | — | — | ¥-6.35 | — | ¥-11.30 |
Income Statement
| Concept | Q4 2026 | Q4 2026 | Q4 2025 | Q2 2025 | Q4 2024 | Q2 2024 |
|---|---|---|---|---|---|---|
| Revenues | — | — | — | 1.48M | — | 362.77K |
| Cost of Revenue | — | — | — | 605.07K | — | 22.03K |
| Gross Profit | — | — | — | 871.68K | — | 340.74K |
| Research and Development Expense | — | — | — | 141.67K | — | 295.93K |
| Operating Expenses | — | — | — | 1.55M | — | 1.81M |
| Operating Income (Loss) | — | — | — | -679.69K | — | -1.47M |
| Income Tax Expense (Benefit) | — | — | — | — | — | -1.25K |
| Net Income (Loss) Attributable to Parent | — | — | — | -723.11K | — | -1.21M |
| Earnings Per Share, Basic | — | — | — | $-0.05 | — | $-0.08 |
| Weighted Average Number of Shares Outstanding, Basic | 17.51M | — | 15.08M | 15.08M | 14.76M | 14.48M |
| Earnings Per Share, Diluted | — | — | — | $-0.05 | — | $-0.08 |
| Weighted Average Number of Shares Outstanding, Diluted | 17.51M | — | 15.08M | 15.08M | 14.76M | 14.48M |
Balance Sheet
| Concept | Q4 2026 | Q4 2026 | Q4 2025 | Q2 2025 | Q4 2024 | Q2 2024 |
|---|---|---|---|---|---|---|
| Cash and Cash Equivalents, at Carrying Value | 847.76K | — | 731.82K | 1.39M | 2.14M | — |
| Assets, Current | 1.57M | — | 1.00M | 2.23M | 3.37M | 4.97M |
| Assets | 65.30M | — | 1.34M | 2.50M | 3.65M | 5.09M |
| Long-term Debt | 216.13K | — | 343.99K | 375.90K | 1.07M | 1.18M |
| Liabilities, Current | 13.24M | — | 579.22K | 775.41K | 1.23M | 1.49M |
| Long-term Debt, Excluding Current Maturities | 119.08K | — | 237.39K | 272.14K | 322.04K | — |
| Liabilities | 17.50M | — | 816.61K | 1.05M | 1.55M | 1.92M |
| Stockholders' Equity Attributable to Parent | 45.74M | — | 472.54K | 1.45M | 2.11M | 3.15M |
| Common Stock, Shares, Outstanding | 33.87M | — | 15.08M | 15.08M | 15.08M | 15.04M |
Cash Flow Statement
| Concept | Q4 2026 | Q4 2026 | Q4 2025 | Q2 2025 | Q4 2024 | Q2 2024 |
|---|---|---|---|---|---|---|
| Net Cash Provided by (Used in) Operating Activities | — | — | — | -626.53K | — | -1.08M |
| Payments to Acquire Property, Plant, and Equipment | — | — | — | 1.49K | — | 1.53K |
| Net Cash Provided by (Used in) Investing Activities | — | — | — | 577.44K | — | -1.53K |
| Net Cash Provided by (Used in) Financing Activities | — | — | — | -729.24K | — | 4.32M |
Raw XBRL tagging for a single filing
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Methodology
All facts on this page come straight from SEC EDGAR XBRL
company-facts filings (PDC CIK 0001944399),
grouped by financial statement using FASB's base
us-gaap presentation taxonomy. Filers may re-parent
concepts onto different statements in their own extension
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statement than on the actual 10-K / 10-Q; custom concepts and
any we couldn't map fall into Other. Hover a
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description.
For the full methodology — statement grouping, the Other bucket, derived metrics, and fact tooltips — see the methodology reference for the statement grouping, the "Other" bucket, derived metrics, and fact tooltips.