# Perpetuals.com Ltd: Form 20-F for the period ended Apr 30, 2024

- Company: [Perpetuals.com Ltd](/companies/pdc.md) (CIK 1944399)
- Form: 20-F
- Filed: 2024-08-26
- Accepted by EDGAR: Aug 26, 2024, 20:10 ET
- Period: 2024-04-30
- Accession: 0001213900-24-072587
- Inline XBRL: yes
- Main document: https://www.sec.gov/Archives/edgar/data/1944399/000121390024072587/ea0209274-20f_early.htm
- All documents and exhibits: https://www.sec.gov/Archives/edgar/data/1944399/000121390024072587/

## Figures reported in this filing

Standardized XBRL line items for the period ended 2024-04-30.

| Line item | Period | Value | XBRL concept |
| --- | --- | ---: | --- |
| Revenue | 12 months, 2023-05-01 to 2024-04-30 | $1.1m | us-gaap:Revenues |
| Cost of revenue | 12 months, 2023-05-01 to 2024-04-30 | $238.6k | us-gaap:CostOfRevenue |
| Gross profit | 12 months, 2023-05-01 to 2024-04-30 | $899.9k | us-gaap:GrossProfit |
| Research and development | 12 months, 2023-05-01 to 2024-04-30 | $482.9k | us-gaap:ResearchAndDevelopmentExpense |
| Operating income | 12 months, 2023-05-01 to 2024-04-30 | −$2.4m | us-gaap:OperatingIncomeLoss |
| Interest expense | 12 months, 2023-05-01 to 2024-04-30 | $21.8k | us-gaap:InterestExpense |
| Income tax | 12 months, 2023-05-01 to 2024-04-30 | −$1.2k | us-gaap:IncomeTaxExpenseBenefit |
| Net income | 12 months, 2023-05-01 to 2024-04-30 | −$2.1m | us-gaap:NetIncomeLoss |
| Diluted EPS | 12 months, 2023-05-01 to 2024-04-30 | −$0.14 | us-gaap:EarningsPerShareDiluted |
| Basic EPS | 12 months, 2023-05-01 to 2024-04-30 | −$0.14 | us-gaap:EarningsPerShareBasic |
| Diluted shares (weighted) | 12 months, 2023-05-01 to 2024-04-30 | 14,764,646 shares | us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding |
| Operating cash flow | 12 months, 2023-05-01 to 2024-04-30 | −$2.5m | us-gaap:NetCashProvidedByUsedInOperatingActivities |
| Capital expenditure | 12 months, 2023-05-01 to 2024-04-30 | $2.1k | us-gaap:PaymentsToAcquirePropertyPlantAndEquipment |
| Cash and equivalents | at 2024-04-30 | $2.1m | us-gaap:CashAndCashEquivalentsAtCarryingValue |
| Current assets | at 2024-04-30 | $3.4m | us-gaap:AssetsCurrent |
| Total assets | at 2024-04-30 | $3.7m | us-gaap:Assets |
| Current liabilities | at 2024-04-30 | $1.2m | us-gaap:LiabilitiesCurrent |
| Total liabilities | at 2024-04-30 | $1.6m | us-gaap:Liabilities |
| Long-term debt | at 2024-04-30 | $311.4k | us-gaap:LongTermDebtNoncurrent |
| Current portion of debt | at 2024-04-30 | $756.6k | us-gaap:LongTermDebtCurrent |
| Shareholders' equity | at 2024-04-30 | $2.1m | us-gaap:StockholdersEquity |
| Shares outstanding | at 2024-04-30 | 15,076,900 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/1944399/000121390024072587/ea0209274-20f_early.htm

Filed Aug 26, 2024.
Source: SEC EDGAR, the filing index for accession 0001213900-24-072587. Last ingested by Listed: Oct 24, 2026, 15:16 ET. No prices; not investment advice.