Perpetuals.com Ltd (PDC) Key Metrics
PDC key metrics, FY2021–FY2026
Fiscal year ended April 30, 2026 · Japanese yenPDC returns How much profit the business earns on the capital it uses.
PDC financial health Debt, liquidity and how easily interest is covered.
PDC efficiency & capital use Working capital cycle and where the cash goes.
PDC returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
PDC debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
PDC key metrics in Japanese yen
FY2021–FY2026| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Returns & profitability | ||||||
| Return on equity (ROE) | −79.7% | −127.2% | −124.7% | −92.7% | −141.5% | −22.5% |
| Return on invested capital (ROIC) | −56.4% | −403.6% | −190.9% | −263.6% | — | −215.4% |
| Return on assets (ROA) | −55.2% | −66.6% | −64.9% | −61.8% | −108.4% | −16.6% |
| Return on tangible assets | −635.8% | −131.3% | −61.7% | −84.5% | −91.7% | −16.6% |
| Free cash flow margin | — | −43.6% | −219.8% | −861.9% | 21.4% | 15.7% |
| Financial health | ||||||
| Total debt | ¥6.5M | ¥364,496 | ¥1.2M | ¥1.4M | ¥561,501 | ¥681,328 |
| Cash & short-term investments | ¥843,308 | ¥735,010 | ¥2.8M | ¥1.3M | ¥5.0M | ¥3.3M |
| Net debt | ¥5.7M | −¥370,514 | −¥1.6M | ¥129,413 | −¥4.5M | −¥2.6M |
| Debt / equity | 0.14 | 0.70 | 0.55 | 0.94 | 0.12 | 0.23 |
| Debt / assets | 0.10 | 0.27 | 0.32 | 0.43 | 0.10 | 0.17 |
| Current ratio | 0.11 | 1.74 | 2.75 | 1.33 | 6.63 | 7.32 |
| Quick ratio | 0.11 | 1.74 | 2.75 | 1.33 | 6.63 | 7.32 |
| Interest coverage | -169.1 | -143.2 | -240.0 | -143.9 | -454.6 | -61.5 |
| Working capital | −¥11.7M | ¥426,965 | ¥2.2M | ¥429,632 | ¥4.8M | ¥3.2M |
| Invested capital | ¥51.0M | ¥150,002 | ¥479,587 | ¥1.7M | ¥51,012 | ¥306,661 |
| Tangible asset value | −¥16.7M | ¥445,843 | ¥2.1M | ¥1.5M | ¥4.5M | ¥2.9M |
| Net current asset value | −¥18.0M | ¥174,904 | ¥1.8M | −¥72,118 | ¥4.4M | ¥2.7M |
| Capital allocation | ||||||
| Capex / revenue | 3.1% | 0.1% | 0.2% | 3.5% | 0.2% | 0.3% |
| Capex / operating cash flow | — | — | — | — | 1.0% | 1.8% |
| Capex / depreciation | 0.33 | 0.22 | 0.31 | 2.09 | 3.18 | 8.99 |
| Stock-based compensation / revenue | 497.4% | 0.0% | 133.2% | 0.0% | 16,464.5% | — |
| R&D / revenue | 9.2% | 9.8% | 42.4% | 233.7% | 5.6% | 10.6% |
| SG&A / revenue | 53,731.3% | 14,864.6% | 36,251.3% | 86,373.5% | 21,972.7% | — |
| Efficiency | ||||||
| Days sales outstanding | 76.6 | 44.7 | 133.3 | 491.8 | 41.5 | 66.7 |
| Days payables outstanding | 47.4 | 2,421.2 | 26,433.3 | — | — | — |
| Cash conversion cycle (days) | 29.1 | -2,376.5 | -26,300.0 | — | — | — |
| Receivables turnover | 4.77 | 8.17 | 2.74 | 0.74 | 8.80 | 5.47 |
| Payables turnover | 7.69 | 0.15 | 0.01 | — | — | — |
| Asset turnover | 0.05 | 1.14 | 0.35 | 0.08 | 0.83 | 0.51 |
| Average receivables | ¥356,792 | ¥352,518 | ¥443,440 | ¥460,524 | ¥462,418 | ¥370,951 |
| Average payables | ¥89,616 | ¥9.3M | ¥18.4M | — | — | — |
| Intangibles / total assets | 95.6% | 5.5% | 0.0% | 0.0% | 0.0% | 0.0% |
Computed from PDC's annual financial statements (latest annual report filed April 30, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in Japanese yen; data from EODHD. Averages use the opening and closing balance of each year.
PDC valuation and financial ratios
Perpetuals.com earned a return on equity of −79.7% and a return on invested capital of −56.4% in fiscal 2026. It ended the year with ¥6.5 million of debt and ¥0.8 million in cash and short-term investments, net debt of ¥5.7 million.
See the PDC income statement, the PDC chart for price history, or the PDC stock overview for the latest quote and news.
PDC key metrics FAQ
What is Perpetuals.com's return on equity?
Perpetuals.com's return on equity (ROE) was −79.7% in fiscal 2026: net income of -¥18.3 million on average shareholders' equity of ¥22.9 million.
What is Perpetuals.com's ROIC?
Perpetuals.com's return on invested capital was −56.4% in fiscal 2026, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Perpetuals.com have?
Perpetuals.com had total debt of ¥6.5 million at the end of fiscal 2026, a debt-to-equity ratio of 0.14.
What is Perpetuals.com's current ratio?
Perpetuals.com's current ratio was 0.11 at the end of fiscal 2026: current assets were 0.11 times current liabilities.