Perpetuals.com Ltd (PDC) Balance Sheet

NASDAQ: PDCAssets, liabilities, debt and equity over 6 years.

PDC balance sheet, FY2026

April 30, 2026 · Japanese yen

¥64.9M assets = ¥19.5M liabilities + ¥45.3M equity

What it owns¥64.9MCash & ST investments: ¥843,308 (1.3%)Receivables: ¥528,262 (0.8%)Other current: ¥109,956 (0.2%)PP&E: ¥1.1M (1.7%)Goodwill & intangibles: ¥62.0M (95.6%)¥62.0MOther non-current: ¥306,591 (0.5%)=How it is financed¥64.9MCurrent liabilities: ¥13.1M (20.3%)Long-term debt: ¥635.3M (979.5%)Long-term debt¥635.3M · 979%Shareholders’ equity: ¥45.3M (69.9%)¥45.3M

Both columns are drawn to the same scale: what PDC owns equals what it owes plus shareholders’ equity. Hover a block for its value.

PDC financial health

Current ratio0.11
Tight · current assets cover current liabilities 0.11×
Debt / equity0.14
Low leverage · ¥0.14 of debt for each $1 of equity
Equity / assets69.9%
Equity-funded · of assets funded by shareholders
Cash / debt12.9%
Low cash cover · cash & short-term investments vs total debt
Goodwill & intangibles95.6%
Mostly intangible · of total assets

Descriptive bands, not a rating. Fiscal FY2026.

PDC balance sheet trends, FY2021–FY2026

MetricTrendThenLatestChange
Total assets¥4.0MFY2021¥64.9MFY2026+74.7%/yr
Total liabilities¥1.0MFY2021¥19.5MFY2026+79.8%/yr
Shareholders’ equity¥2.9MFY2021¥45.3MFY2026+72.8%/yr
Cash & short-term investments¥3.3MFY2021¥843,308FY2026−24.0%/yr
Total debt¥681,328FY2021¥6.5MFY2026+57.1%/yr
Net cash (debt)¥2.6MFY2021−¥5.7MFY2026−¥8.3M
Working capital¥3.2MFY2021−¥11.7MFY2026−¥14.9M
Current ratio7.32FY20210.11FY2026−7.20
Debt / equity0.23FY20210.14FY2026−0.09
Shares outstanding3.0MFY20214.8MFY2026+9.6%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

PDC assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

PDC liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

PDC debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

PDC balance sheet in Japanese yen

FY2026FY2025FY2024FY2023FY2022FY2021
Assets
Cash & short-term investments¥843,308¥735,010¥2.8M¥1.3M¥5.0M¥3.3M
Cash & equivalents¥841,594¥733,928¥2.2M¥1.3M¥5.0M¥3.3M
Short-term investments¥1,713¥1,081¥641,344¥0——
Receivables¥528,262¥185,321¥519,715¥367,164¥553,885¥370,951
Inventory¥0¥0¥0¥0¥0¥0
Other current assets¥109,956¥87,521¥72,848¥49,220¥67,965¥42,209
Total current assets¥1.5M¥1.0M¥3.4M¥1.7M¥5.7M¥3.7M
Property, plant & equipment (net)¥1.1M¥30,936¥83,535¥40,573¥98,569¥57,905
Goodwill & intangible assets¥62.0M¥74,673¥0¥0¥0¥0
Long-term investments¥0¥0¥0¥0¥0¥0
Other non-current assets¥306,591¥240,003¥206,062¥1.6M¥4,965¥194,256
Total assets¥64.9M¥1.4M¥3.7M¥3.3M¥5.8M¥4.0M
Liabilities
Accounts payable¥93,677¥85,555¥18.4M———
Short-term debt¥274,682¥126,422¥816,890¥933,153¥153,281¥151,705
Deferred revenue———¥10,245—¥990
Total current liabilities¥13.1M¥580,887¥1.2M¥1.3M¥853,723¥510,365
Long-term debt¥635.3M¥33.9M¥49.1M¥68.3M¥46.3M¥0
Lease obligations¥54.9M¥2.8M¥11.0M¥3.5M¥11.7M—
Other long-term liabilities¥0¥0¥0¥0¥0¥529,623
Total liabilities¥19.5M¥832,948¥1.6M¥1.8M¥1.2M¥1.0M
Shareholders' equity
Common stock & paid-in capital¥1.8M¥351,567¥320,529¥733,113¥2.6M¥2.1M
Retained earnings (deficit)−¥31.3M−¥15.4M−¥12.4M−¥11.7M−¥9.7M−¥6.1M
Accumulated other comprehensive income¥23,938—————
Total shareholders' equity¥45.3M¥520,516¥2.1M¥1.5M¥4.5M¥2.9M
Key figures
Total debt¥6.5M¥364,496¥1.2M¥1.4M¥561,501¥681,328
Net cash (debt)−¥5.7M¥370,514¥1.6M−¥129,413¥4.5M¥2.6M
Working capital−¥11.7M¥426,965¥2.2M¥429,632¥4.8M¥3.2M
Tangible book value−¥16.7M¥445,843¥2.1M¥1.5M¥4.5M¥2.9M
Shares outstanding4.8M3.0M3.0M3.0M3.0M3.0M
Current ratio0.111.742.751.336.637.32
Quick ratio0.101.582.691.296.557.23
Debt / equity0.140.700.550.940.120.23
Equity / assets69.9%38.5%57.5%46.0%78.6%73.9%

Quarterly columns are labeled by the month the quarter ended. Figures in Japanese yen as reported (latest annual report filed April 30, 2026); data from EODHD.

PDC financial position

At the end of fiscal 2026 (April 30, 2026), Perpetuals.com had total assets of ¥64.9 million (up 4,692.2% from a year earlier), total liabilities of ¥19.5 million and shareholders' equity of ¥45.3 million. It held ¥0.8 million in cash and short-term investments against ¥6.5 million of debt, net debt of ¥5.7 million. Its current ratio was 0.11.

Related: PDC income statement, PDC cash flow statement, PDC key metrics. See the PDC stock overview for the latest quote and news.

PDC balance sheet FAQ

What are Perpetuals.com's total assets?

Perpetuals.com reported total assets of ¥64.9 million at the end of fiscal 2026 (April 30, 2026), compared with ¥1.4 million a year earlier.

How much debt does Perpetuals.com have?

Perpetuals.com had ¥6.5 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.14.

How much cash does Perpetuals.com have?

Perpetuals.com held ¥0.8 million in cash and short-term investments at the end of fiscal 2026; with ¥6.5 million of debt that is net debt of ¥5.7 million.

What is Perpetuals.com's book value?

Perpetuals.com's shareholders' equity (book value) was ¥45.3 million at the end of fiscal 2026.

What is Perpetuals.com's current ratio?

Perpetuals.com had current assets of ¥1.5 million and current liabilities of ¥13.1 million, a current ratio of 0.11 (current liabilities exceed current assets).

How much goodwill does Perpetuals.com have?

Perpetuals.com carried ¥62.0 million of goodwill and intangible assets, 95.6% of total assets, at the end of fiscal 2026.

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