# Perfect Moment Ltd.: financial statements, quarterly

PMNT · OTC · CIK 1849221 · [Consumer discretionary](/sectors/consumer-discretionary.md) · fiscal year ends Mar 31

Pages: [Overview](/companies/pmnt.md) · [Financials](/companies/pmnt/financials.md) · [Filings](/companies/pmnt/filings.md) · [Insiders](/companies/pmnt/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/pmnt/financials.md?period=annual).

## Income statement

| Line item | Unit | period not labelled (2023-09-30) | Q3 FY2024 (2023-12-31) | Q4 FY2024 (2024-03-31) | Q1 FY2025 (2024-06-30) | Q2 FY2025 (2024-09-30) | Q3 FY2025 (2024-12-31) | Q4 FY2025 (2025-03-31) | Q1 FY2026 (2025-06-30) | Q2 FY2026 (2025-09-30) | Q3 FY2026 (2025-12-31) | Q4 FY2026 (2026-03-31) | Q1 FY2027 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [3.9](/filings/0001493152-24-045852.md) | [11.6](/filings/0001493152-25-006515.md) | [8.0 d](/filings/0001641172-25-017186.md) | [1.0](/filings/0001493152-25-011988.md) | [3.8](/filings/0001493152-25-022322.md) | [11.7](/filings/0001493152-26-006292.md) | [5.0 d](/filings/0001493152-26-030418.md) | [1.5](/filings/0001493152-26-038291.md) | [4.8](/filings/0001493152-25-022322.md) | [11.7](/filings/0001493152-26-006292.md) | [5.7 d](/filings/0001493152-26-030418.md) | [1.2](/filings/0001493152-26-038291.md) |
| Cost of revenue | $m | [2.6](/filings/0001493152-24-045852.md) | [6.1](/filings/0001493152-25-006515.md) | [2.8 d](/filings/0001641172-25-017186.md) | [0.6](/filings/0001493152-25-011988.md) | [1.8](/filings/0001493152-25-022322.md) | [5.3](/filings/0001493152-26-006292.md) | [3.4 d](/filings/0001493152-26-030418.md) | [0.6](/filings/0001493152-26-038291.md) | [1.9](/filings/0001493152-25-022322.md) | [4.1](/filings/0001493152-26-006292.md) | [1.0 d](/filings/0001493152-26-030418.md) | [0.5](/filings/0001493152-26-038291.md) |
| Gross profit | $m | [3.3](/filings/0001493152-24-045852.md) | [6.6](/filings/0001493152-25-006515.md) | [2.1 d](/filings/0001641172-25-017186.md) | [0.4](/filings/0001493152-25-011988.md) | [2.1](/filings/0001493152-25-022322.md) | [6.4](/filings/0001493152-26-006292.md) | [1.6 d](/filings/0001493152-26-030418.md) | [0.9](/filings/0001493152-26-038291.md) | [2.9](/filings/0001493152-25-022322.md) | [7.5](/filings/0001493152-26-006292.md) | [4.7 d](/filings/0001493152-26-030418.md) | [0.6](/filings/0001493152-26-038291.md) |
| Selling, general and administrative | $m | [2.7](/filings/0001493152-24-045852.md) | [4.4](/filings/0001493152-25-006515.md) | [5.7 d](/filings/0001641172-25-017186.md) | [3.3](/filings/0001493152-25-011988.md) | [3.9](/filings/0001493152-25-022322.md) | [6.6](/filings/0001493152-26-006292.md) | [6.8 d](/filings/0001493152-26-030418.md) | [3.4](/filings/0001493152-26-038291.md) | [3.6](/filings/0001493152-25-022322.md) | [5.6](/filings/0001493152-26-006292.md) | [5.3 d](/filings/0001493152-26-030418.md) | [3.4](/filings/0001493152-26-038291.md) |
| Operating income | $m | [(0.3)](/filings/0001493152-24-045852.md) | [0.7](/filings/0001493152-25-006515.md) | [(5.4) d](/filings/0001641172-25-017186.md) | [(3.4)](/filings/0001493152-25-011988.md) | [(2.6)](/filings/0001493152-25-022322.md) | [(1.3)](/filings/0001493152-26-006292.md) | [(6.6) d](/filings/0001493152-26-030418.md) | [(3.1)](/filings/0001493152-26-038291.md) | [(1.1)](/filings/0001493152-25-022322.md) | [0.6](/filings/0001493152-26-006292.md) | [(1.6) d](/filings/0001493152-26-030418.md) | [(3.3)](/filings/0001493152-26-038291.md) |
| Interest expense | $m | [0.4](/filings/0001493152-24-045852.md) | [0.4](/filings/0001493152-25-006515.md) | [0.1 d](/filings/0001493152-24-025792.md) | [0.0](/filings/0001493152-24-032171.md) | [0.2](/filings/0001493152-24-045852.md) | [1.0](/filings/0001493152-26-006292.md) | [0.9 d](/filings/0001493152-26-030418.md) | [0.8](/filings/0001493152-26-038291.md) | [0.7](/filings/0001493152-25-022322.md) | [0.5](/filings/0001493152-26-006292.md) | [0.3 d](/filings/0001493152-26-030418.md) | [0.2](/filings/0001493152-26-038291.md) |
| Net income | $m | [(1.5)](/filings/0001493152-24-045852.md) | [1.2](/filings/0001493152-25-006515.md) | [(5.7) d](/filings/0001641172-25-017186.md) | [(3.4)](/filings/0001493152-25-011988.md) | [(2.7)](/filings/0001493152-25-022322.md) | [(2.5)](/filings/0001493152-26-006292.md) | [(7.3) d](/filings/0001493152-26-030418.md) | [(3.8)](/filings/0001493152-26-038291.md) | [(1.8)](/filings/0001493152-25-022322.md) | [0.1](/filings/0001493152-26-006292.md) | [(1.6) d](/filings/0001493152-26-030418.md) | [(3.5)](/filings/0001493152-26-038291.md) |
| Diluted EPS | $ per share | [(0.29)](/filings/0001493152-24-045852.md) | [0.08](/filings/0001493152-25-006515.md) | not reported | [(0.22)](/filings/0001493152-25-011988.md) | [(0.17)](/filings/0001493152-25-022322.md) | [(0.15)](/filings/0001493152-26-006292.md) | not reported | [(0.21)](/filings/0001493152-26-038291.md) | [(0.06)](/filings/0001493152-25-022322.md) | [0.00](/filings/0001493152-26-006292.md) | not reported | [(0.07)](/filings/0001493152-26-038291.md) |
| Basic EPS | $ per share | [(0.29)](/filings/0001493152-24-045852.md) | [0.23](/filings/0001493152-25-006515.md) | not reported | [(0.22)](/filings/0001493152-25-011988.md) | [(0.17)](/filings/0001493152-25-022322.md) | [(0.15)](/filings/0001493152-26-006292.md) | not reported | [(0.21)](/filings/0001493152-26-038291.md) | [(0.06)](/filings/0001493152-25-022322.md) | [0.00](/filings/0001493152-26-006292.md) | not reported | [(0.07)](/filings/0001493152-26-038291.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold, us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2024 (2023-12-31) | FY2024 (2024-03-31) | Q1 FY2025 (2024-06-30) | Q2 FY2025 (2024-09-30) | period not labelled (2024-12-17) | Q3 FY2025 (2024-12-31) | FY2025 (2025-03-31) | Q1 FY2026 (2025-06-30) | Q2 FY2026 (2025-09-30) | Q3 FY2026 (2025-12-31) | FY2026 (2026-03-31) | Q1 FY2027 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [3.4](/filings/0001493152-24-011153.md) | [7.9](/filings/0001641172-25-017186.md) | [1.1](/filings/0001493152-24-032171.md) | [0.7](/filings/0001493152-24-045852.md) | not reported | [2.8](/filings/0001493152-25-006515.md) | [6.2](/filings/0001493152-26-030418.md) | [3.0](/filings/0001493152-25-011988.md) | [0.4](/filings/0001493152-25-022322.md) | [1.6](/filings/0001493152-26-006292.md) | [1.2](/filings/0001493152-26-038291.md) | [0.7](/filings/0001493152-26-038291.md) |
| Current assets | $m | [11.5](/filings/0001493152-24-011153.md) | [11.9](/filings/0001641172-25-017186.md) | [8.7](/filings/0001493152-24-032171.md) | [12.7](/filings/0001493152-24-045852.md) | not reported | [12.5](/filings/0001493152-25-006515.md) | [12.8](/filings/0001493152-26-030418.md) | [7.9](/filings/0001493152-25-011988.md) | [14.4](/filings/0001493152-25-022322.md) | [13.3](/filings/0001493152-26-006292.md) | [10.1](/filings/0001493152-26-038291.md) | [8.3](/filings/0001493152-26-038291.md) |
| Total assets | $m | [13.1](/filings/0001493152-24-011153.md) | [12.6](/filings/0001641172-25-017186.md) | [9.3](/filings/0001493152-24-032171.md) | [13.3](/filings/0001493152-24-045852.md) | not reported | [13.2](/filings/0001493152-25-006515.md) | [13.3](/filings/0001493152-26-030418.md) | [8.3](/filings/0001493152-25-011988.md) | [15.0](/filings/0001493152-25-022322.md) | [13.8](/filings/0001493152-26-006292.md) | [12.2](/filings/0001493152-26-038291.md) | [10.2](/filings/0001493152-26-038291.md) |
| Current liabilities | $m | [18.4](/filings/0001493152-24-011153.md) | [4.8](/filings/0001641172-25-017186.md) | [4.5](/filings/0001493152-24-032171.md) | [10.6](/filings/0001493152-24-045852.md) | not reported | [12.3](/filings/0001493152-25-006515.md) | [11.5](/filings/0001493152-26-030418.md) | [7.3](/filings/0001493152-25-011988.md) | [12.4](/filings/0001493152-25-022322.md) | [11.1](/filings/0001493152-26-006292.md) | [6.7](/filings/0001493152-26-038291.md) | [5.5](/filings/0001493152-26-038291.md) |
| Total liabilities | $m | [18.4](/filings/0001493152-24-011153.md) | [4.8](/filings/0001641172-25-017186.md) | [4.6](/filings/0001493152-24-032171.md) | [10.6](/filings/0001493152-24-045852.md) | not reported | [12.3](/filings/0001493152-25-006515.md) | [11.5](/filings/0001493152-26-030418.md) | [7.3](/filings/0001493152-25-011988.md) | [14.0](/filings/0001493152-25-022322.md) | [12.7](/filings/0001493152-26-006292.md) | [12.9](/filings/0001493152-26-038291.md) | [12.2](/filings/0001493152-26-038291.md) |
| Long-term debt | $m | not reported | not reported | not reported | [1.8](/filings/0001493152-24-045852.md) | not reported | [1.9](/filings/0001493152-25-006515.md) | not reported | not reported | not reported | not reported | not reported | not reported |
| Short-term borrowings | $m | not reported | not reported | not reported | [1.8](/filings/0001493152-24-045852.md) | not reported | [1.9](/filings/0001493152-25-006515.md) | [1.9](/filings/0001493152-26-030418.md) | [1.7](/filings/0001493152-25-011988.md) | [0.6](/filings/0001493152-25-022322.md) | not reported | not reported | not reported |
| Shareholders' equity | $m | [(5.3)](/filings/0001493152-25-006515.md) | [7.8](/filings/0001493152-26-030418.md) | [4.7](/filings/0001493152-25-022322.md) | [2.7](/filings/0001493152-26-006292.md) | [(4.0)](/filings/0001493152-26-030418.md) | [0.9](/filings/0001493152-26-006292.md) | [1.9](/filings/0001493152-26-038291.md) | [1.0](/filings/0001493152-26-038291.md) | [1.0](/filings/0001493152-26-006292.md) | [1.1](/filings/0001493152-26-006292.md) | [(0.7)](/filings/0001493152-26-038291.md) | [(2.0)](/filings/0001493152-26-038291.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebt
- Short-term borrowings: us-gaap:ShortTermBorrowings
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | period not labelled (2023-09-30) | Q3 FY2024 (2023-12-31) | Q4 FY2024 (2024-03-31) | Q1 FY2025 (2024-06-30) | Q2 FY2025 (2024-09-30) | Q3 FY2025 (2024-12-31) | Q4 FY2025 (2025-03-31) | Q1 FY2026 (2025-06-30) | Q2 FY2026 (2025-09-30) | Q3 FY2026 (2025-12-31) | Q4 FY2026 (2026-03-31) | Q1 FY2027 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [(1,047) d](/filings/0001493152-24-045852.md) | [(1,228) d](/filings/0001493152-25-006515.md) | [(1,375) d](/filings/0001641172-25-017186.md) | [(3,880)](/filings/0001493152-25-011988.md) | [(3,854) d](/filings/0001493152-25-022322.md) | [(1,046) d](/filings/0001493152-26-006292.md) | [(1,081) d](/filings/0001493152-26-030418.md) | [(3,892)](/filings/0001493152-26-038291.md) | [(7,246) d](/filings/0001493152-25-022322.md) | [2,256 d](/filings/0001493152-26-006292.md) | [(116) d](/filings/0001493152-26-030418.md) | [(3,246)](/filings/0001493152-26-038291.md) |
| Capital expenditure | $k | [53.0 d](/filings/0001493152-24-045852.md) | [112 d](/filings/0001493152-25-006515.md) | [17.0 d](/filings/0001641172-25-017186.md) | [64.0](/filings/0001493152-25-011988.md) | [38.0 d](/filings/0001493152-25-022322.md) | [185 d](/filings/0001493152-26-006292.md) | [15.0 d](/filings/0001493152-26-030418.md) | not reported | not reported | [35.0 d](/filings/0001493152-26-006292.md) | [155 d](/filings/0001493152-26-030418.md) | [66.0](/filings/0001493152-26-038291.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment

## Shares

| Line item | Unit | period not labelled (2022-12-31) | period not labelled (2023-06-30) | period not labelled (2023-09-30) | Q3 FY2024 (2023-12-31) | Q1 FY2025 (2024-06-30) | Q2 FY2025 (2024-09-30) | Q3 FY2025 (2024-12-31) | Q1 FY2026 (2025-06-30) | Q2 FY2026 (2025-09-30) | Q3 FY2026 (2025-12-31) | Q1 FY2027 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | billions of shares | [13.8](/filings/0001493152-24-011153.md) | [0.0](/filings/0001493152-24-032171.md) | [0.0](/filings/0001493152-24-045852.md) | [0.0](/filings/0001493152-25-006515.md) | [15.7](/filings/0001493152-25-011988.md) | [0.0](/filings/0001493152-25-022322.md) | [0.0](/filings/0001493152-26-006292.md) | [0.0](/filings/0001493152-26-038291.md) | [0.0](/filings/0001493152-25-022322.md) | [0.0](/filings/0001493152-26-006292.md) | [0.1](/filings/0001493152-26-038291.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 53,202,530 at 2026-08-14, from the cover of the [10-Q filed 2026-08-14](/filings/0001493152-26-038291.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:49 ET. No prices; not investment advice.