NASDAQ : PDC
Perpetuals.com Ltd — Financial statements
Technology · Software - Application · Japan
Last price 2.33 USD (Oct 29, 2026, 4:00 PM EDT) · Market cap 18.91M
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Financial statements
Perpetuals.com Ltd (PDC) reported revenue of 256.30M JPY (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year May - April; amounts in JPY.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Revenue | 256.30M | 256.30M | 440.36M | 179.36M | 46.57M | 463.72M |
| Cost of Revenue | 103.92M | 103.92M | 213.26M | 37.58M | 30.50M | 108.38M |
| Gross Profit | 152.38M | 152.38M | 227.10M | 141.77M | 16.07M | 355.34M |
| Selling, General & Admin | 867.37M | 867.37M | 428.59M | 440.48M | 297.00M | 225.02M |
| Research & Development | 23.10M | 23.10M | 42.88M | 74.08M | 107.06M | 24.89M |
| Other Operating Expenses | 6.79M | 6.79M | 1.49M | 7.08M | 431.92K | 7.56M |
| Operating Expenses | 897.25M | 897.25M | 472.96M | 523.26M | 404.49M | 927.46M |
| Operating Income | -744.87M | -744.87M | -245.85M | -381.49M | -388.43M | -572.12M |
| Interest Expense | -16.27M | -16.27M | -1.72M | -1.59M | -2.70M | -1.26M |
| Currency Exchange Gain (Loss) | 22.88M | 22.88M | -10.23M | 46.67M | 222.08K | |
| Other Non Operating Income (Expenses) | 2.22M | 2.22M | 1.26M | 132.32K | 6.86K | -155.43K |
| EBT Excluding Unusual Items | -736.04M | -736.04M | -256.54M | -336.28M | -390.90M | -573.53M |
| Merger & Restructuring Charges | -2.01B | -2.01B | ||||
| Gain (Loss) on Sale of Assets | 116.72K | 116.72K | -156.21K | -61.86K | -629.20K | |
| Pretax Income | -2.74B | -2.74B | -256.70M | -336.34M | -391.53M | -573.53M |
| Income Tax Expense | -188.50K | -9.22M | 28.94M | |||
| Net Income | -2.74B | -2.74B | -256.70M | -336.15M | -382.31M | -602.47M |
| Net Income to Common | -2.74B | -2.74B | -256.70M | -336.15M | -382.31M | -602.47M |
| Shares Outstanding (Basic) | 3.50M | 3.50M | 3.02M | 2.95M | 2.77M | 2.76M |
| Shares Outstanding (Diluted) | 3.50M | 3.50M | 3.02M | 2.95M | 2.77M | 2.76M |
| EPS (Basic) | -783.11 | -783.11 | -85.13 | -113.84 | -138.12 | -218.11 |
| EPS (Diluted) | -783.11 | -783.11 | -85.15 | -113.85 | -138.12 | -218.11 |
| Free Cash Flow | -649.47M | -649.47M | -192.17M | -394.20M | -401.36M | 99.28M |
| Free Cash Flow Per Share | -185.47 | -185.47 | -63.73 | -133.50 | -145.01 | 35.94 |
| Gross Margin | 59.45% | 59.45% | 51.57% | 79.05% | 34.50% | 76.63% |
| Operating Margin | -290.62% | -290.62% | -55.83% | -212.70% | -834.10% | -123.38% |
| Profit Margin | -1,069.93% | -1,069.93% | -58.29% | -187.42% | -820.95% | -129.92% |
| Free Cash Flow Margin | -253.40% | -253.40% | -43.64% | -219.79% | -861.88% | 21.41% |
| EBITDA | -722.27M | -722.27M | -245.03M | -380.40M | -387.65M | -571.81M |
| EBITDA Margin | -281.80% | -281.80% | -55.64% | -212.09% | -123.31% | |
| D&A For EBITDA | 22.60M | 22.60M | 827.12K | 1.08M | 778.61K | 309.51K |
| EBIT | -744.87M | -744.87M | -245.85M | -381.49M | -388.43M | -572.12M |
| EBIT Margin | -290.62% | -290.62% | -55.83% | -212.70% | -123.38% | |
| Revenue as Reported | 256.30M | 256.30M | 440.36M | 179.36M | 46.57M | 463.72M |
| Advertising Expenses | 45.77M | 45.77M | 45.74M | 34.36M | 29.86M |
Balance sheet
Fiscal year May - April; amounts in JPY.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 132.81M | 132.81M | 104.38M | 337.91M | 177.89M | 657.42M |
| Short-Term Investments | 3.10M | 3.10M | 3.10M | 103.10M | 3.10M | 3.10M |
| Cash & Short-Term Investments | 135.91M | 135.91M | 107.48M | 441.01M | 180.98M | 660.51M |
| Accounts Receivable | 8.86M | 8.86M | 26.35M | 79.34M | 6.35M | 72.26M |
| Other Receivables | 74.50M | 74.50M | 8.28K | 1.73M | 43.73M | |
| Receivables | 83.36M | 83.36M | 26.36M | 81.07M | 50.08M | 72.26M |
| Prepaid Expenses | 11.05M | 11.05M | 9.35M | 8.23M | 2.59M | 5.44M |
| Other Current Assets | 16.16M | 16.16M | 153.76K | 84.26K | 1.03M | 329.95K |
| Total Current Assets | 246.48M | 246.48M | 143.34M | 530.39M | 234.68M | 738.54M |
| Property, Plant & Equipment | 170.61M | 170.61M | 4.40M | 13.03M | 5.53M | 12.86M |
| Goodwill | 9.77B | 9.77B | ||||
| Other Intangible Assets | 8.26M | 8.26M | 10.62M | |||
| Long-Term Deferred Charges | 212.16M | |||||
| Other Long-Term Assets | 32.14M | 32.14M | 32.14M | 32.14M | 657.74K | 647.74K |
| Total Assets | 10.23B | 10.23B | 190.50M | 575.57M | 453.04M | 752.05M |
| Accounts Payable | 14.78M | 14.78M | 12.17M | 18.42M | ||
| Accrued Expenses | 93.67M | 93.67M | 49.18M | 42.65M | 43.09M | 50.45M |
| Current Portion of Long-Term Debt | 15.20M | 15.20M | 15.20M | 119.19M | 123.82M | 11.77M |
| Current Portion of Leases | 28.14M | 28.14M | 2.78M | 8.24M | 3.47M | 8.23M |
| Current Income Taxes Payable | 950.00K | 950.00K | 950.00K | 950.00K | 145.00K | 38.55M |
| Current Unearned Revenue | 1.40M | |||||
| Other Current Liabilities | 1.92B | 1.92B | 2.34M | 3.55M | 4.16M | 2.38M |
| Total Current Liabilities | 2.07B | 2.07B | 82.61M | 193.00M | 176.08M | 111.38M |
| Long-Term Debt | 635.31M | 635.31M | 33.86M | 49.06M | 68.25M | 46.32M |
| Long-Term Leases | 26.72M | 26.72M | 2.78M | 3.47M | ||
| Pension & Post-Retirement Benefits | 6.27M | 6.27M | ||||
| Long-Term Deferred Tax Liabilities | 188.50K | 66.23K | ||||
| Total Liabilities | 2.74B | 2.74B | 116.47M | 244.84M | 244.52M | 161.23M |
| Common Stock | 10.00M | 10.00M | 50.00M | 50.00M | 100.00M | 334.58M |
| Additional Paid-In Capital | 8.69B | 8.69B | 2.21B | 2.21B | 1.70B | 1.52B |
| Retained Earnings | -4.93B | -4.93B | -2.19B | -1.93B | -1.59B | -1.27B |
| Comprehensive Income & Other | 2.89M | 2.89M | ||||
| Total Common Equity | 3.77B | 3.77B | 74.03M | 330.72M | 208.51M | 590.82M |
| Shareholders' Equity | 7.49B | 7.49B | 74.03M | 330.72M | 208.51M | 590.82M |
| Total Liabilities & Equity | 10.23B | 10.23B | 190.50M | 575.57M | 453.04M | 752.05M |
| Total Debt | 705.38M | 705.38M | 51.84M | 179.27M | 195.54M | 69.79M |
| Net Cash (Debt) | -569.47M | -569.47M | 55.64M | 261.74M | -14.56M | 590.73M |
| Net Cash Per Share | -162.63 | -162.63 | 18.45 | 88.64 | -5.26 | 213.86 |
| Filing Date Shares Outstanding | 8.11M | 8.11M | 3.02M | 3.02M | 3.01M | 2.77M |
| Total Common Shares Outstanding | 6.77M | 6.77M | 3.02M | 3.02M | 2.77M | 2.77M |
| Working Capital | -1.83B | -1.83B | 60.72M | 337.39M | 58.60M | 627.17M |
| Book Value Per Share | 557.09 | 557.09 | 24.55 | 109.68 | 75.33 | 213.46 |
| Tangible Book Value | -6.01B | -6.01B | 63.41M | 330.72M | 208.51M | 590.82M |
| Tangible Book Value Per Share | -886.75 | -886.75 | 21.03 | 109.68 | 75.33 | 213.46 |
| Land | 48.88M | 48.88M | ||||
| Buildings | 32.05M | 32.05M | ||||
| Machinery | 143.32M | 143.32M | 3.99M | 3.56M | 3.22M | 1.60M |
| Leasehold Improvements | 523.68K | 523.68K |
Cash flow statement
Fiscal year May - April; amounts in JPY.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Net Income | -2.74B | -2.74B | -256.70M | -336.15M | -382.31M | -602.47M |
| Depreciation & Amortization | 22.60M | 22.60M | 827.12K | 1.08M | 778.61K | 309.51K |
| Other Amortization | 2.36M | 2.36M | 1.30M | 231.00K | 231.00K | 244.23K |
| Asset Writedown & Restructuring Costs | 2.36M | 2.36M | ||||
| Stock-Based Compensation | 1.62M | 670.00M | ||||
| Other Operating Activities | 2.01B | 2.01B | 10.42M | -40.90M | 508.30K | 15.98M |
| Change in Accounts Receivable | 17.49M | 17.49M | 54.72M | -50.14M | 41.32M | -31.57M |
| Change in Accounts Payable | -5.90M | -5.90M | -6.26M | 12.87M | -5.57M | 24.00M |
| Change in Unearned Revenue | -1.40M | 1.40M | -108.54K | |||
| Change in Income Taxes | 995.00 | 995.00 | -7.95K | 19.00M | -57.56M | 28.15M |
| Change in Other Net Operating Assets | 47.23M | 47.23M | 3.96M | -77.35K | 1.46M | -4.26M |
| Operating Cash Flow | -641.44M | -641.44M | -191.73M | -393.86M | -399.74M | 100.27M |
| Capital Expenditures | -8.03M | -8.03M | -435.09K | -336.19K | -1.63M | -984.37K |
| Cash Acquisitions | -441.64M | -441.64M | ||||
| Sale (Purchase) of Intangibles | -31.80M | |||||
| Investment in Securities | 100.00M | -100.00M | 4.56M | |||
| Other Investing Activities | 20.00M | 187.00K | ||||
| Investing Cash Flow | -449.66M | -449.66M | 87.76M | -100.34M | -1.63M | 3.76M |
| Short-Term Debt Issued | 65.00M | 65.00M | ||||
| Long-Term Debt Issued | 87.53M | 87.53M | 150.00M | |||
| Total Debt Issued | 152.53M | 152.53M | 150.00M | |||
| Short-Term Debt Repaid | -65.00M | -65.00M | ||||
| Long-Term Debt Repaid | -90.46M | -90.46M | -119.31M | -24.05M | -16.25M | -11.00M |
| Total Debt Repaid | -155.46M | -155.46M | -119.31M | -24.05M | -16.25M | -11.00M |
| Net Debt Issued (Repaid) | -2.93M | -2.93M | -119.31M | -24.05M | 133.75M | -11.00M |
| Issuance of Common Stock | 144.35M | 144.35M | 783.08M | 200.13M | ||
| Other Financing Activities | 975.00M | 975.00M | -114.17M | -212.16M | ||
| Financing Cash Flow | 1.12B | 1.12B | -119.31M | 644.85M | -78.41M | 189.13M |
| Foreign Exchange Rate Adjustments | 3.11M | 3.11M | -10.26M | 40.86M | 243.16K | |
| Net Cash Flow | 28.43M | 28.43M | -233.53M | 191.51M | -479.53M | 293.16M |
| Free Cash Flow | -649.47M | -649.47M | -192.17M | -394.20M | -401.36M | 99.28M |
| Free Cash Flow Margin | -253.40% | -253.40% | -43.64% | -219.79% | -861.88% | 21.41% |
| Free Cash Flow Per Share | -185.47 | -185.47 | -63.73 | -133.50 | -145.01 | 35.94 |
| Levered Free Cash Flow | 1.43B | 1.43B | -132.26M | -255.73M | -263.33M | 330.54M |
| Unlevered Free Cash Flow | 1.44B | 1.44B | -131.30M | -254.97M | -261.87M | 331.08M |
| Cash Interest Paid | 7.94M | 7.94M | 1.48M | 3.33M | 2.48M | 1.03M |
| Cash Income Tax Paid | 89.56K | 89.56K | 7.95K | -19.15M | 22.62M | 290.00K |
| Change in Working Capital | 58.82M | 58.82M | 52.42M | -19.74M | -18.95M | 16.21M |
Ratios
Fiscal year May - April; amounts in JPY.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 19.31M | 36.89M | 5.76M | 11.78M | ||
| Enterprise Value | 22.94M | 33.17M | 4.77M | 8.41M | ||
| Last Close Price | 2.51 | 8.08 | 1.91 | 3.92 | ||
| PS Ratio | 12.11 | 22.56 | 1.87 | 10.34 | ||
| PB Ratio | 0.71 | 0.77 | 11.11 | 5.61 | ||
| P/TBV Ratio | 12.97 | 5.61 | ||||
| EV/Sales Ratio | 14.33 | 20.28 | 1.55 | 7.38 | ||
| Debt / Equity Ratio | 0.09 | 0.09 | 0.70 | 0.54 | 0.94 | 0.12 |
| Debt / FCF Ratio | 0.70 | |||||
| Net Debt / Equity Ratio | 0.08 | 0.08 | -0.75 | -0.79 | 0.07 | -1.00 |
| Net Debt / EBITDA Ratio | -0.79 | -0.79 | 0.23 | 0.69 | -0.04 | 1.03 |
| Net Debt / FCF Ratio | -0.88 | -0.88 | 0.29 | 0.66 | -0.04 | -5.95 |
| Asset Turnover | 0.05 | 0.05 | 1.15 | 0.35 | 0.08 | 0.78 |
| Quick Ratio | 0.11 | 0.11 | 1.62 | 2.71 | 1.31 | 6.58 |
| Current Ratio | 0.12 | 0.12 | 1.74 | 2.75 | 1.33 | 6.63 |
| Return on Equity (ROE) | -72.52% | -72.52% | -126.84% | -124.68% | -95.66% | -131.83% |
| Return on Assets (ROA) | -8.94% | -8.94% | -40.12% | -46.36% | -40.29% | -60.13% |
| Return on Capital Employed (ROCE) | -9.10% | -9.10% | -227.90% | -99.70% | -140.20% | -89.30% |
| Earnings Yield | -209.93% | -47.42% | -31.20% | -18.12% | ||
| FCF Yield | -20.78% | -11.23% | -23.36% | -21.25% | ||
| Buyback Yield / Dilution | -16.13% | -16.13% | -2.11% | -6.69% | -0.20% | -2.98% |