# Perpetuals.com Ltd: Form 20-F for the period ended Apr 30, 2023

- Company: [Perpetuals.com Ltd](/companies/pdc.md) (CIK 1944399)
- Form: 20-F
- Filed: 2023-09-15
- Accepted by EDGAR: Sep 15, 2023, 21:09 ET
- Period: 2023-04-30
- Accession: 0001213900-23-077074
- Inline XBRL: yes
- Main document: https://www.sec.gov/Archives/edgar/data/1944399/000121390023077074/f20f2023_earlyworks.htm
- All documents and exhibits: https://www.sec.gov/Archives/edgar/data/1944399/000121390023077074/

## Figures reported in this filing

Standardized XBRL line items for the period ended 2023-04-30.

| Line item | Period | Value | XBRL concept |
| --- | --- | ---: | --- |
| Revenue | 12 months, 2022-05-01 to 2023-04-30 | $342.4k | us-gaap:Revenues |
| Cost of revenue | 12 months, 2022-05-01 to 2023-04-30 | $224.3k | us-gaap:CostOfRevenue |
| Gross profit | 12 months, 2022-05-01 to 2023-04-30 | $118.1k | us-gaap:GrossProfit |
| Research and development | 12 months, 2022-05-01 to 2023-04-30 | $800.2k | us-gaap:ResearchAndDevelopmentExpense |
| Operating income | 12 months, 2022-05-01 to 2023-04-30 | −$2.9m | us-gaap:OperatingIncomeLoss |
| Interest expense | 12 months, 2022-05-01 to 2023-04-30 | $252 | us-gaap:InterestExpense |
| Income tax | 12 months, 2022-05-01 to 2023-04-30 | −$67.8k | us-gaap:IncomeTaxExpenseBenefit |
| Net income | 12 months, 2022-05-01 to 2023-04-30 | −$2.8m | us-gaap:NetIncomeLoss |
| Diluted EPS | 12 months, 2022-05-01 to 2023-04-30 | −$0.20 | us-gaap:EarningsPerShareDiluted |
| Basic EPS | 12 months, 2022-05-01 to 2023-04-30 | −$0.20 | us-gaap:EarningsPerShareBasic |
| Diluted shares (weighted) | 12 months, 2022-05-01 to 2023-04-30 | 13,839,400 shares | us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding |
| Operating cash flow | 12 months, 2022-05-01 to 2023-04-30 | −$2.9m | us-gaap:NetCashProvidedByUsedInOperatingActivities |
| Capital expenditure | 12 months, 2022-05-01 to 2023-04-30 | $12.0k | us-gaap:PaymentsToAcquirePropertyPlantAndEquipment |
| Cash and equivalents | at 2023-04-30 | $1.3m | us-gaap:Cash |
| Current assets | at 2023-04-30 | $1.7m | us-gaap:AssetsCurrent |
| Total assets | at 2023-04-30 | $3.3m | us-gaap:Assets |
| Current liabilities | at 2023-04-30 | $1.3m | us-gaap:LiabilitiesCurrent |
| Total liabilities | at 2023-04-30 | $1.8m | us-gaap:Liabilities |
| Long-term debt | at 2023-04-30 | $501.9k | us-gaap:LongTermDebtNoncurrent |
| Shareholders' equity | at 2023-04-30 | $1.5m | us-gaap:StockholdersEquity |
| Shares outstanding | at 2023-04-30 | 15,039,400 shares | dei:EntityCommonStockSharesOutstanding |

## Sections

Sections are extracted only from 10-K and 10-Q reports. Read this filing’s documents on sec.gov. https://www.sec.gov/Archives/edgar/data/1944399/000121390023077074/f20f2023_earlyworks.htm

Filed Sep 15, 2023.
Source: SEC EDGAR, the filing index for accession 0001213900-23-077074. Last ingested by Listed: Oct 24, 2026, 15:16 ET. No prices; not investment advice.