# Perpetuals.com Ltd: Form 20-F/A for the period ended Apr 30, 2026

- Company: [Perpetuals.com Ltd](/companies/pdc.md) (CIK 1944399)
- Form: 20-F/A
- Filed: 2026-09-18
- Accepted by EDGAR: Sep 18, 2026, 21:32 ET
- Period: 2026-04-30
- Accession: 0001213900-26-101514
- Inline XBRL: yes
- Main document: https://www.sec.gov/Archives/edgar/data/1944399/000121390026101514/ea0305669-20fa1_perpetuals.htm
- All documents and exhibits: https://www.sec.gov/Archives/edgar/data/1944399/000121390026101514/

## Figures reported in this filing

Standardized XBRL line items for the period ended 2026-04-30.

| Line item | Period | Value | XBRL concept |
| --- | --- | ---: | --- |
| Revenue | 12 months, 2025-05-01 to 2026-04-30 | $1.6m | us-gaap:Revenues |
| Cost of revenue | 12 months, 2025-05-01 to 2026-04-30 | $663.4k | us-gaap:CostOfRevenue |
| Gross profit | 12 months, 2025-05-01 to 2026-04-30 | $972.7k | us-gaap:GrossProfit |
| Research and development | 12 months, 2025-05-01 to 2026-04-30 | $150.4k | us-gaap:ResearchAndDevelopmentExpense |
| Operating income | 12 months, 2025-05-01 to 2026-04-30 | −$17.6m | us-gaap:OperatingIncomeLoss |
| Interest expense | 12 months, 2025-05-01 to 2026-04-30 | $54.0k | us-gaap:InterestExpense |
| Net income | 12 months, 2025-05-01 to 2026-04-30 | −$17.5m | us-gaap:NetIncomeLoss |
| Diluted EPS | 12 months, 2025-05-01 to 2026-04-30 | −$1.00 | us-gaap:EarningsPerShareDiluted |
| Basic EPS | 12 months, 2025-05-01 to 2026-04-30 | −$1.00 | us-gaap:EarningsPerShareBasic |
| Diluted shares (weighted) | 12 months, 2025-05-01 to 2026-04-30 | 17,508,597 shares | us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding |
| Operating cash flow | 12 months, 2025-05-01 to 2026-04-30 | −$4.1m | us-gaap:NetCashProvidedByUsedInOperatingActivities |
| Cash and equivalents | at 2026-04-30 | $847.8k | us-gaap:CashAndCashEquivalentsAtCarryingValue |
| Current assets | at 2026-04-30 | $1.6m | us-gaap:AssetsCurrent |
| Total assets | at 2026-04-30 | $65.3m | us-gaap:Assets |
| Current liabilities | at 2026-04-30 | $13.2m | us-gaap:LiabilitiesCurrent |
| Total liabilities | at 2026-04-30 | $17.5m | us-gaap:Liabilities |
| Long-term debt | at 2026-04-30 | $119.1k | us-gaap:LongTermDebtNoncurrent |
| Current portion of debt | at 2026-04-30 | $97.1k | us-gaap:LongTermDebtCurrent |
| Shareholders' equity | at 2026-04-30 | $45.7m | us-gaap:StockholdersEquity |
| Shares outstanding | at 2026-04-30 | 33,872,687 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/1944399/000121390026101514/ea0305669-20fa1_perpetuals.htm

Filed Sep 18, 2026.
Source: SEC EDGAR, the filing index for accession 0001213900-26-101514. Last ingested by Listed: Oct 24, 2026, 15:16 ET. No prices; not investment advice.