Perpetuals.com Ltd (PDC)

Perpetuals.com Cash Flow Statement

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Oct 31, 2025	Apr 30, 2025	Apr 30, 2024	Apr 30, 2023	Apr 30, 2022	Apr 30, 2021
Net Income	-296.11	-256.7	-336.15	-382.31	-602.48	-70.52
Depreciation & Amortization	3.03	2.01	1.08	0.78	0.31	0.07
Stock-Based Compensation	-	-	1.62	-	670	56
Other Adjustments	-10.19	10.53	-40.67	0.74	16.22	-15.23
Change in Receivables	43.39	54.72	-50.14	41.32	-31.57	54.37
Changes in Accounts Payable	-14.48	-6.26	12.87	-4.91	-	-
Changes in Accrued Expenses	-7.57	5.32	5.32	-0.66	24	10.26
Changes in Income Taxes Payable	-	-0.01	19	-57.56	28.15	0.66
Changes in Unearned Revenue	-2.4	-	-1.4	1.4	-0.11	0.11
Changes in Other Operating Activities	-14.01	-1.35	-5.4	1.46	-4.26	-1.21
Operating Cash Flow	-292.41	-191.73	-393.86	-399.74	100.27	34.52
Operating Cash Flow Growth	-	-	-	-	190.44%	-
Capital Expenditures	-0.21	-0.44	-0.34	-1.63	-0.98	-0.61
Purchases of Intangible Assets	-	-31.8	-	-	-	-
Purchases of Investments	-	-	-100	-	-	-
Proceeds from Sale of Investments	-	100	-	-	4.56	-
Other Investing Activities	-	20	-	-	0.19	-
Investing Cash Flow	-0.21	87.76	-100.34	-1.63	3.76	-0.61
Long-Term Debt Issued	110	-	-	150	-	-
Long-Term Debt Repaid	-40.81	-119.31	-24.05	-16.25	-11	-12
Net Long-Term Debt Issued (Repaid)	69.19	-119.31	-24.05	133.75	-11	-12
Issuance of Common Stock	14.78	-	783.08	-	200.13	103.52
Net Common Stock Issued (Repurchased)	14.78	-	783.08	-	200.13	103.52
Other Financing Activities	653.08	-	-114.17	-212.16	-	-
Financing Cash Flow	737.05	-119.31	644.85	-78.41	189.13	91.52
Effect of Exchange Rate Changes on Cash and Cash Equivalents	10.01	-10.26	40.86	0.24	-	-
Net Cash Flow	454.44	-233.53	191.51	-479.53	293.16	125.43
Free Cash Flow	-292.62	-192.17	-394.2	-401.37	99.28	33.91
Free Cash Flow Growth	-	-	-	-	192.78%	-
FCF Margin	-86.22%	-43.64%	-219.79%	-861.88%	21.41%	15.68%
Free Cash Flow Per Share	-96.90	-63.73	-133.50	-145.01	35.94	12.64
Levered Free Cash Flow	-262.56	-376.73	-329.06	-309.68	-566.37	-73.23
Unlevered Free Cash Flow	-338.68	-246.58	-350.13	-440.4	-553.88	-63.68

Updated Apr 27, 2026. Data Source: Fiscal.ai. Standard template. Financial Sources.

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