Perfect Moment Ltd. (PMNT) Cash Flow Statement
Where PMNT’s cash came from and went, FY2026
June 30, 2026 · U.S. dollars- Cash from operations
- −$9.0M
- Capital expenditures
- $359,000 1.5% of revenue
- Free cash flow
- −$9.4M −39.6% margin
- Returned to shareholders
- $506,000
- Change in cash
- −$6.4M cash at year-end $1.2M
Drawn to scale: where the cash came from and how it was used. Hover for values.
PMNT operating cash flow, capex and free cash flow
PMNT cash flow trends, FY2020–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Operating cash flow | −$2.9MFY2020 | −$9.0MFY2026 | — | |
| Capital expenditures | $74,000FY2020 | $359,000FY2026 | +30.1%/yr | |
| Free cash flow | −$3.0MFY2020 | −$9.4MFY2026 | — | |
| Free cash flow margin | −28.4%FY2020 | −39.6%FY2026 | −11.2 pts | |
| Stock-based compensation | $290,000FY2020 | $476,000FY2026 | +8.6%/yr | |
| Dividends paid | $0FY2025 | $506,000FY2026 | — | |
| Capex / revenue | 0.7%FY2020 | 1.5%FY2026 | +0.8 pts |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
PMNT cash flow by activity
PMNT net income vs operating cash flow
Operating cash flow above net income usually means earnings are backed by cash (depreciation and stock-based pay are non-cash expenses).
PMNT cash flow statement
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | |
|---|---|---|---|---|---|---|---|
| Operating activities | |||||||
| Net income | −$7.6M | −$15.9M | −$8.7M | −$10.3M | −$12.2M | −$6.1M | −$3.4M |
| Depreciation & amortization | $323,000 | $342,000 | $555,000 | $547,000 | $374,000 | $110,000 | $25,000 |
| Stock-based compensation | $476,000 | $2.2M | $924,000 | $5.5M | $4.5M | $3.2M | $290,000 |
| Change in working capital | −$6.1M | $16,000 | $1.8M | −$1.8M | $1.8M | $67,000 | −$231,000 |
| Other non-cash items | $3.9M | $3.5M | $963,000 | $2.5M | $1.9M | −$281,000 | $388,000 |
| Cash from operating activities | −$9.0M | −$9.9M | −$4.5M | −$3.5M | −$3.6M | −$3.0M | −$2.9M |
| Investing activities | |||||||
| Capital expenditures | −$359,000 | −$302,000 | −$211,000 | −$249,000 | −$929,000 | −$734,000 | −$74,000 |
| Investments (net) | — | −$302,000 | −$211,000 | −$249,000 | −$920,000 | −$734,000 | −$74,000 |
| Acquisitions & other investing | $0 | $302,000 | $211,000 | $249,000 | $929,000 | $734,000 | $74,000 |
| Cash from investing activities | −$359,000 | −$302,000 | −$211,000 | −$249,000 | −$920,000 | −$734,000 | −$74,000 |
| Financing activities | |||||||
| Dividends paid | −$506,000 | $0 | — | — | — | — | — |
| Net borrowing (repayment) | −$250,000 | $4.5M | −$26,000 | $1.7M | $226,000 | — | — |
| Shares issued | $4.0M | $5.1M | $8.2M | $5.2M | $0 | $3.5M | $0 |
| Other financing | $0 | $0 | $0 | $0 | $0 | $5.0M | $2.2M |
| Cash from financing activities | $3.3M | $9.7M | $8.2M | $6.9M | $226,000 | $8.5M | $2.2M |
| Summary | |||||||
| Net change in cash | −$6.4M | −$401,000 | $3.2M | $3.1M | −$4.5M | $5.0M | −$894,000 |
| Cash at end of period | $1.2M | $7.5M | $7.9M | $4.7M | $1.6M | $6.1M | $1.0M |
| Free cash flow | −$9.4M | −$10.2M | −$4.7M | −$3.8M | −$4.5M | −$3.8M | −$3.0M |
| Free cash flow margin | −39.6% | −47.3% | −19.1% | −16.0% | −27.3% | −38.8% | −28.4% |
| Capex / revenue | 1.5% | 1.4% | 0.9% | 1.1% | 5.6% | 7.5% | 0.7% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||
| Net income | −$3.5M | −$2.1M | $93,000 | −$1.8M | −$3.8M | −$7.3M | −$2.5M | −$2.7M | −$3.4M | −$5.7M | $1.2M | −$1.5M |
| Depreciation & amortization | $64,000 | $51,000 | $73,000 | $68,000 | $131,000 | $52,000 | $73,000 | $111,000 | $106,000 | $118,000 | $138,000 | $158,000 |
| Stock-based compensation | $67,000 | $85,000 | $145,000 | $112,000 | $134,000 | $1.1M | $275,000 | $453,000 | $370,000 | $906,000 | −$181,000 | $4,000 |
| Change in working capital | −$168,000 | $562,000 | $1.3M | −$6.6M | −$1.3M | $3.0M | −$430,000 | −$1.7M | −$890,000 | $3.1M | −$2.7M | −$947,000 |
| Other non-cash items | $324,000 | $1.3M | $626,000 | $1.1M | $984,000 | $2.0M | $1.5M | −$1,000 | −$78,000 | $193,000 | $275,000 | $1.2M |
| Cash from operating activities | −$3.2M | −$116,000 | $2.3M | −$7.2M | −$3.9M | −$1.1M | −$1.0M | −$3.9M | −$3.9M | −$1.4M | −$1.2M | −$1.0M |
| Investing activities | ||||||||||||
| Capital expenditures | −$66,000 | −$155,000 | −$35,000 | −$169,000 | $0 | −$15,000 | −$185,000 | −$38,000 | −$64,000 | −$17,000 | −$112,000 | −$53,000 |
| Investments (net) | — | — | — | −$169,000 | $0 | −$15,000 | −$185,000 | −$38,000 | −$64,000 | −$17,000 | −$112,000 | −$53,000 |
| Acquisitions & other investing | $0 | $0 | $0 | $169,000 | — | $15,000 | $185,000 | $38,000 | $64,000 | $17,000 | $112,000 | $53,000 |
| Cash from investing activities | −$66,000 | −$155,000 | −$35,000 | −$169,000 | — | −$15,000 | −$185,000 | −$38,000 | −$64,000 | −$17,000 | −$112,000 | −$53,000 |
| Financing activities | ||||||||||||
| Dividends paid | $0 | −$31,000 | −$209,000 | −$168,000 | −$98,000 | — | $0 | $0 | $0 | — | — | — |
| Net borrowing (repayment) | $860,000 | $50,000 | −$854,000 | $3.5M | −$2.9M | −$916,000 | $3.0M | $2.5M | — | — | — | — |
| Shares issued | $2.0M | $1.4M | $0 | $83,000 | $2.5M | $5.1M | $0 | $0 | $0 | $6.0M | $0 | $1.4M |
| Other financing | $0 | −$1.4M | $0 | $1.4M | $0 | $139,000 | −$139,000 | $0 | $0 | −$76,000 | $203,000 | −$577,000 |
| Cash from financing activities | $2.9M | $19,000 | −$1.1M | $4.8M | −$466,000 | $4.4M | $2.8M | $2.5M | $0 | $5.9M | $203,000 | $784,000 |
| Summary | ||||||||||||
| Net change in cash | −$444,000 | −$416,000 | $1.2M | −$2.6M | −$4.5M | $3.4M | $1.6M | −$1.4M | −$4.0M | $4.4M | −$1.0M | −$617,000 |
| Cash at end of period | $707,000 | $1.2M | $1.6M | $393,000 | $3.0M | $7.5M | $4.1M | $2.5M | $4.0M | $7.9M | $3.5M | $4.6M |
| Free cash flow | −$3.3M | −$271,000 | $2.2M | −$7.4M | −$3.9M | −$1.1M | −$1.2M | −$3.9M | −$3.9M | −$1.4M | −$1.3M | −$1.1M |
| Free cash flow margin | −288.0% | −4.8% | 19.0% | −155.7% | −264.4% | −21.8% | −10.6% | −101.5% | −404.9% | −28.8% | −10.5% | −18.7% |
| Capex / revenue | 5.7% | 2.7% | 0.3% | 3.5% | 0.0% | 0.3% | 1.6% | 1.0% | 6.6% | 0.4% | 0.9% | 0.9% |
| Operating cash flow / net income | — | — | 24.26 | — | — | — | — | — | — | — | −1.02 | — |
Negative numbers are cash paid out. Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported; data from EODHD.
PMNT cash generation
In fiscal 2026 (ended June 30, 2026), Perfect Moment generated -$9.0 million of cash from operations and spent $0.4 million on capital expenditures, leaving free cash flow of -$9.4 million, −39.6% of revenue. It returned $0.5 million to shareholders through dividends ($0.5 million) and net share buybacks ($0). Cash and equivalents fell by $6.4 million over the year.
Related: PMNT income statement, PMNT balance sheet. See the PMNT stock overview for the latest quote and news.
PMNT cash flow FAQ
What is Perfect Moment's free cash flow?
Perfect Moment's free cash flow was -$9.4 million in fiscal 2026: -$9.0 million of operating cash flow minus $0.4 million of capital expenditures It was -$10.2 million a year earlier..
How much cash does Perfect Moment generate from operations?
Perfect Moment generated -$9.0 million of cash from operating activities in fiscal 2026.
How much does Perfect Moment spend on capital expenditures?
Perfect Moment spent $0.4 million on capital expenditures in fiscal 2026, 1.5% of revenue, compared with $0.3 million the year before.
How much does Perfect Moment pay in dividends?
Perfect Moment paid $0.5 million in dividends in fiscal 2026.