Perfect Moment Ltd. (PMNT) Balance Sheet
PMNT balance sheet, FY2026
June 30, 2026 · U.S. dollars$12.2M assets = $12.9M liabilities + −$686,000 equity
Liabilities exceed assets: shareholders’ equity is negative (−$686,000).
Both columns are drawn to the same scale: what PMNT owns equals what it owes plus shareholders’ equity. Hover a block for its value.
PMNT financial health
Descriptive bands, not a rating. Fiscal FY2026.
PMNT balance sheet trends, FY2020–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $3.6MFY2020 | $12.2MFY2026 | +22.5%/yr | |
| Total liabilities | $5.2MFY2020 | $12.9MFY2026 | +16.2%/yr | |
| Shareholders’ equity | −$1.6MFY2020 | −$686,000FY2026 | — | |
| Cash & short-term investments | $1.2MFY2020 | $1.2MFY2026 | −1.4%/yr | |
| Total debt | $4.2MFY2020 | $6.2MFY2026 | +6.6%/yr | |
| Net cash (debt) | −$3.0MFY2020 | −$5.1MFY2026 | −$2.1M | |
| Working capital | −$1.7MFY2020 | $3.4MFY2026 | +$5.1M | |
| Book value per share | −$0.10FY2020 | −$0.02FY2026 | — | |
| Current ratio | 0.67FY2020 | 1.50FY2026 | +0.83 | |
| Debt / equity | 2.55FY2021 | 2.37FY2025 | −0.18 | |
| Shares outstanding | 15.6MFY2020 | 33.1MFY2026 | +13.4%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
PMNT assets
PMNT liabilities and equity
PMNT debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
PMNT balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | |
|---|---|---|---|---|---|---|---|
| Assets | |||||||
| Cash & short-term investments | $1.2M | $6.2M | $7.9M | $4.7M | $2.1M | $6.1M | $1.2M |
| Cash & equivalents | $1.2M | $6.2M | $7.9M | $4.7M | $1.6M | $6.1M | $1.0M |
| Short-term investments | — | — | $436,000 | $150,000 | $550,000 | $142,000 | $210,000 |
| Receivables | $2.1M | $1.5M | $1.0M | $1.4M | $617,000 | $524,000 | $250,000 |
| Inventory | $3.9M | $1.6M | $2.2M | $2.3M | $1.9M | $2.4M | $1.9M |
| Other current assets | $3.0M | $3.5M | $742,000 | $335,000 | $2.1M | $191,000 | $89,000 |
| Total current assets | $10.1M | $12.8M | $11.9M | $8.7M | $6.7M | $9.2M | $3.5M |
| Property, plant & equipment (net) | $1.5M | $527,000 | $645,000 | $1.1M | $1.3M | $794,000 | $86,000 |
| Goodwill & intangible assets | $0 | $0 | $0 | $12,000 | $14,000 | $16,000 | $7,000 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $582,000 | $36,000 | $47,000 | $0 | $0 | $7,000 | $10,000 |
| Total assets | $12.2M | $13.3M | $12.6M | $9.8M | $8.0M | $10.0M | $3.6M |
| Liabilities | |||||||
| Accounts payable | $3.6M | $2.6M | $1.6M | $1.3M | $2.2M | $835,000 | $564,000 |
| Short-term debt | $74,000 | $4.4M | $101,000 | $11.1M | $7.1M | $6.0M | $4.2M |
| Deferred revenue | $245,000 | $264,000 | $420,000 | $180,000 | $701,000 | $26,000 | — |
| Total current liabilities | $6.7M | $11.5M | $4.8M | $14.0M | $11.4M | $7.6M | $5.2M |
| Long-term debt | $5.1M | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $1.1M | $44,000 | $145,000 | $307,000 | $99,000 | $102,000 | $0 |
| Other long-term liabilities | $1.0M | $0 | $44,000 | $8,000 | $37,000 | $20,000 | $0 |
| Total liabilities | $12.9M | $11.5M | $4.8M | $14.0M | $11.4M | $7.7M | $5.2M |
| Shareholders' equity | |||||||
| Common stock & paid-in capital | $4,000 | $2,000 | $1,000 | — | — | — | — |
| Retained earnings (deficit) | −$72.0M | −$64.9M | −$49.0M | −$40.3M | −$29.9M | −$17.1M | −$11.0M |
| Accumulated other comprehensive income | −$306,000 | −$23,000 | −$85,000 | $203,000 | −$100,000 | −$389,000 | $3,000 |
| Total shareholders' equity | −$686,000 | $1.9M | $7.8M | −$4.1M | −$3.4M | $2.4M | −$1.6M |
| Key figures | |||||||
| Total debt | $6.2M | $4.4M | $145,000 | $11.1M | $7.1M | $6.0M | $4.2M |
| Net cash (debt) | −$5.1M | $1.8M | $7.8M | −$6.4M | −$5.0M | $74,000 | −$3.0M |
| Working capital | $3.4M | $1.3M | $7.1M | −$5.3M | −$4.6M | $1.6M | −$1.7M |
| Tangible book value | −$686,000 | $1.9M | $7.8M | −$4.2M | −$3.4M | $2.3M | −$1.6M |
| Book value per share | −$0.02 | $0.12 | — | −$0.27 | −$0.22 | $0.15 | −$0.10 |
| Shares outstanding | 33.1M | 16.1M | — | 15.6M | 15.6M | 15.6M | 15.6M |
| Current ratio | 1.50 | 1.11 | 2.48 | 0.62 | 0.59 | 1.20 | 0.67 |
| Quick ratio | 0.49 | 0.67 | 1.86 | 0.44 | 0.24 | 0.86 | 0.29 |
| Debt / equity | — | 2.37 | 0.02 | — | — | 2.55 | — |
| Equity / assets | −5.6% | 13.9% | 61.6% | −42.2% | −42.1% | 23.5% | −45.0% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $707,000 | $1.2M | $1.6M | $393,000 | $3.0M | $6.2M | $2.8M | $725,000 | $1.1M | $7.9M | $3.4M | $1.2M |
| Cash & equivalents | $707,000 | $1.2M | $1.6M | $393,000 | $3.0M | $6.2M | $2.8M | $725,000 | $1.1M | $7.9M | $3.4M | $981,000 |
| Short-term investments | — | — | — | — | — | — | — | — | — | $436,000 | — | $228,000 |
| Receivables | $1.1M | $2.1M | $5.1M | $4.8M | $910,000 | $1.5M | $2.7M | $2.5M | $307,000 | $1.0M | $3.5M | $2.3M |
| Inventory | $3.7M | $3.9M | $4.6M | $6.7M | $1.4M | $1.6M | $4.5M | $5.3M | $2.0M | $2.2M | $3.8M | $4.0M |
| Other current assets | $2.8M | $3.0M | $2.0M | $2.5M | $2.6M | $3.5M | $2.5M | $4.2M | $5.2M | $742,000 | $852,000 | $4.0M |
| Total current assets | $8.3M | $10.1M | $13.2M | $14.4M | $7.9M | $12.8M | $12.5M | $12.7M | $8.7M | $11.9M | $11.5M | $11.6M |
| Property, plant & equipment (net) | $1.5M | $1.5M | $439,000 | $482,000 | $424,000 | $527,000 | $580,000 | $510,000 | $580,000 | $645,000 | $651,000 | $782,000 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,000 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $469,000 | $582,000 | $107,000 | $113,000 | $39,000 | $36,000 | $173,000 | $41,000 | $46,000 | $47,000 | $974,000 | $163,000 |
| Total assets | $10.2M | $12.2M | $13.8M | $15.0M | $8.3M | $13.3M | $13.2M | $13.3M | $9.3M | $12.6M | $13.1M | $12.5M |
| Liabilities | ||||||||||||
| Accounts payable | $2.5M | $3.6M | $3.7M | $4.2M | $2.3M | $2.6M | $1.7M | $4.1M | $1.6M | $1.6M | $2.1M | $2.8M |
| Short-term debt | $214,000 | $74,000 | $3.3M | $662,000 | $1.7M | $4.4M | $6.7M | $2.8M | $93,000 | $101,000 | $12.9M | $11.7M |
| Deferred revenue | $613,000 | $245,000 | $380,000 | $1.2M | $807,000 | $264,000 | $459,000 | — | — | $420,000 | $505,000 | $2.1M |
| Total current liabilities | $5.5M | $6.7M | $11.1M | $12.4M | $7.3M | $11.5M | $12.3M | $10.6M | $4.5M | $4.8M | $18.4M | $18.3M |
| Long-term debt | $5.8M | $5.1M | $1.6M | $1.6M | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $1.1M | $1.1M | $16,000 | $30,000 | $44,000 | $44,000 | $70,000 | $98,000 | $121,000 | $145,000 | $81,000 | $173,000 |
| Other long-term liabilities | $987,000 | $1.0M | $0 | $0 | $8,000 | $0 | $4,000 | $16,000 | $28,000 | $44,000 | $15,000 | $29,000 |
| Total liabilities | $12.2M | $12.9M | $12.7M | $14.0M | $7.3M | $11.5M | $12.3M | $10.6M | $4.6M | $4.8M | $18.4M | $18.3M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $5,000 | $4,000 | $3,000 | $3,000 | $3,000 | $2,000 | $1,000 | $1,000 | $1,000 | $1,000 | — | — |
| Retained earnings (deficit) | −$75.6M | −$72.0M | −$70.5M | −$70.6M | −$68.7M | −$64.9M | −$57.6M | −$55.1M | −$52.4M | −$49.0M | −$43.2M | −$44.4M |
| Accumulated other comprehensive income | −$328,000 | −$306,000 | −$68,000 | −$67,000 | −$156,000 | −$23,000 | −$106,000 | −$78,000 | −$99,000 | −$85,000 | −$204,000 | $553,999 |
| Total shareholders' equity | −$2.0M | −$686,000 | $1.1M | $981,000 | $987,000 | $1.9M | $907,000 | $2.7M | $4.7M | $7.8M | −$5.3M | −$5.8M |
| Key figures | ||||||||||||
| Total debt | $6.8M | $6.2M | $4.9M | $632,000 | $1.7M | $4.4M | $6.7M | $2.8M | $121,000 | $145,000 | $12.9M | $11.7M |
| Net cash (debt) | −$6.1M | −$5.1M | −$3.4M | −$239,000 | $1.2M | $1.8M | −$3.9M | −$2.1M | $981,000 | $7.8M | −$9.6M | −$10.5M |
| Working capital | $2.8M | $3.4M | $2.1M | $2.0M | $532,000 | $1.3M | $158,000 | $2.1M | $4.1M | $7.1M | −$6.9M | −$6.7M |
| Tangible book value | −$2.0M | −$686,000 | $1.1M | $981,000 | $987,000 | $1.9M | $907,000 | $2.7M | $4.7M | $7.8M | −$5.3M | −$5.8M |
| Book value per share | −$0.04 | −$0.02 | $0.03 | $0.03 | $0.05 | $0.12 | $0.06 | $0.17 | $0.30 | $0.73 | −$0.34 | — |
| Shares outstanding | 50.6M | 33.1M | 35.2M | 32.8M | 19.3M | 16.1M | 16.2M | 16.0M | 15.7M | 10.7M | 15.6M | — |
| Current ratio | 1.51 | 1.50 | 1.19 | 1.16 | 1.07 | 1.11 | 1.01 | 1.20 | 1.91 | 2.48 | 0.62 | 0.63 |
| Quick ratio | 0.33 | 0.49 | 0.60 | 0.42 | 0.53 | 0.67 | 0.45 | 0.30 | 0.31 | 1.86 | 0.37 | 0.19 |
| Debt / equity | — | — | 4.67 | 0.64 | 1.76 | 2.37 | 7.38 | 1.04 | 0.03 | 0.02 | — | — |
| Equity / assets | −19.5% | −5.6% | 7.7% | 6.6% | 11.9% | 13.9% | 6.9% | 20.2% | 50.9% | 61.6% | −40.7% | −46.1% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed June 29, 2026); data from EODHD.
PMNT financial position
At the end of fiscal 2026 (June 30, 2026), Perfect Moment had total assets of $12.2 million (down 8.3% from a year earlier), total liabilities of $12.9 million and shareholders' equity of -$0.7 million. It held $1.2 million in cash and short-term investments against $6.2 million of debt, net debt of $5.1 million. Its current ratio was 1.50.
Related: PMNT income statement, PMNT cash flow statement, PMNT key metrics. See the PMNT stock overview for the latest quote and news.
PMNT balance sheet FAQ
What are Perfect Moment's total assets?
Perfect Moment reported total assets of $12.2 million at the end of fiscal 2026 (June 30, 2026), compared with $13.3 million a year earlier.
How much debt does Perfect Moment have?
Perfect Moment had $6.2 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was —.
How much cash does Perfect Moment have?
Perfect Moment held $1.2 million in cash and short-term investments at the end of fiscal 2026; with $6.2 million of debt that is net debt of $5.1 million.
What is Perfect Moment's book value?
Perfect Moment's shareholders' equity (book value) was -$0.7 million at the end of fiscal 2026, or −$0.02 per share.
What is Perfect Moment's current ratio?
Perfect Moment had current assets of $10.1 million and current liabilities of $6.7 million, a current ratio of 1.50 (it can cover its short-term obligations).