Perpetuals.com Ltd (PDC)

NASDAQ: PDC · Real-Time Price · USD

3.220

+0.020 (0.63%)

At close: Sep 21, 2026, 4:00 PM EDT

3.372

+0.152 (4.73%)

After-hours: Sep 21, 2026, 4:15 PM EDT

Perpetuals.com Balance Sheet

Financials in millions JPY. Fiscal year is May - April.

Millions JPY. Fiscal year is May - Apr.

Assets

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 30, 2026	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022
Cash & Equivalents	132.81	104.38	337.91	177.89	657.42
Short-Term Investments	3.1	3.1	103.1	3.1	3.1
Cash & Short-Term Investments	135.91	107.48	441.01	180.98	660.51
Cash Growth	26.45%	-75.63%	143.67%	-72.60%	81.33%
Accounts Receivable	8.86	26.35	79.34	6.35	72.26
Other Receivables	74.5	0.01	1.73	43.73	-
Receivables	83.36	26.36	81.07	50.08	72.26
Prepaid Expenses	11.05	9.35	8.23	2.59	5.44
Other Current Assets	3.47	0.15	0.08	1.03	0.33
Total Current Assets	233.8	143.34	530.39	234.68	738.54
Property, Plant & Equipment	171.38	4.4	13.03	5.53	12.86
Goodwill	9,774	-	-	-	-
Other Intangible Assets	8.26	10.62	-	-	-
Long-Term Deferred Charges	-	-	-	212.16	-
Other Long-Term Assets	32.14	32.14	32.14	0.66	0.65
Total Assets	10,219	190.5	575.57	453.04	752.05

Liabilities

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 30, 2026	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022
Accounts Payable	14.78	12.17	18.42	-	-
Accrued Expenses	-	49.18	42.65	43.09	50.45
Current Portion of Long-Term Debt	15.2	15.2	119.19	123.82	11.77
Current Portion of Leases	28.14	2.78	8.24	3.47	8.23
Current Income Taxes Payable	-	0.95	0.95	0.15	38.55
Current Unearned Revenue	-	-	-	1.4	-
Other Current Liabilities	2,016	2.34	3.55	4.16	2.38
Total Current Liabilities	2,074	82.61	193	176.08	111.38
Long-Term Debt	635.31	33.86	49.06	68.25	46.32
Long-Term Leases	26.72	-	2.78	-	3.47
Pension & Post-Retirement Benefits	6.27	-	-	-	-
Long-Term Deferred Tax Liabilities	-	-	-	0.19	0.07
Total Liabilities	2,742	116.47	244.84	244.52	161.23

Shareholders' Equity

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 30, 2026	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022
Common Stock	287.4	50	50	100	334.58
Additional Paid-In Capital	8,412	2,210	2,210	1,702	1,525
Retained Earnings	-4,941	-2,186	-1,930	-1,594	-1,268
Comprehensive Income & Other	3.78	-	-	-	-
Total Common Equity	3,763	74.03	330.72	208.51	590.82
Shareholders' Equity	7,477	74.03	330.72	208.51	590.82
Total Liabilities & Equity	10,219	190.5	575.57	453.04	752.05

Additional Metrics

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Apr '26 Apr 30, 2026	Apr '25 Apr 30, 2025	Apr '24 Apr 30, 2024	Apr '23 Apr 30, 2023	Apr '22 Apr 30, 2022
Total Debt	705.38	51.84	179.27	195.54	69.79
Net Cash (Debt)	-569.47	55.64	261.74	-14.56	590.73
Net Cash Growth	-	-78.74%	-	-	104.03%
Net Cash Per Share	-118.51	18.45	88.64	-5.26	213.86
Filing Date Shares Outstanding	8.11	3.02	3.02	3.01	2.77
Total Common Shares Outstanding	6.77	3.02	3.02	2.77	2.77
Working Capital	-1,840	60.72	337.39	58.6	627.17
Book Value Per Share	555.42	24.55	109.68	75.33	213.46
Tangible Book Value	-6,019	63.41	330.72	208.51	590.82
Tangible Book Value Per Share	-888.51	21.03	109.68	75.33	213.46
Land	48.88	-	-	-	-
Buildings	26.32	-	-	-	-
Machinery	140.65	3.99	3.56	3.22	1.6
Leasehold Improvements	0.52	-	-	-	-

SEC Filings: 10-K · 10-Q