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Perfect Moment Ltd. (PMNT) Fundamental Analysis & AI Grade 2026

PMNT OTC Apparel & Other Finishd Prods of Fabrics & Similar Matl DE CIK: 0001849221
Updated This Month • Analysis: Aug 2, 2026 • SEC Data: 2026-03-31
Combined AI Grade
D
94% Confidence
STRONG AGREEMENT
D
95% Conf
D
94% Conf

📊 PMNT Key Takeaways

Revenue: $23.6M
Net Margin: -30.2%
Free Cash Flow: $-9.4M
Current Ratio: 1.50x
Debt/Equity: N/A
EPS: $-0.23
AI Grade: D with 95% confidence
Perfect Moment Ltd. (PMNT) receives a D fundamental grade with 94% confidence from our AI analysis based on SEC 10-K filings. With revenue of $23.6M, net profit margin of -30.2%, Perfect Moment Ltd. demonstrates mixed fundamentals in the Consumer sector. Below is our complete PMNT stock analysis for 2026.

Is Perfect Moment Ltd. (PMNT) a Good Investment?

Claude

Perfect Moment exhibits severe financial distress with negative stockholders' equity (-$686K), unsustainable cash burn (-$9.4M FCF on $23.6M revenue), and operating losses consuming all gross profit despite a healthy 67.6% margin. With only $1.2M cash against quarterly cash burn of ~$2.3M, the company faces an imminent going concern crisis without immediate capital injection or structural restructuring.

ChatGPT

Perfect Moment has strong gross margins, but flat revenue, deeply negative operating profitability, and severe cash consumption indicate an unsustainable business model at its current scale. Negative equity, limited cash, and free cash flow of negative $9.36 million create substantial financing and dilution risk despite modest improvement in the net loss.

Perfect Moment Ltd. Key Strengths (PMNT)

Claude
  • + Gross margin of 67.6% demonstrates underlying product economics and pricing power in apparel segment
  • + Current ratio of 1.50x provides modest near-term liquidity buffer
  • + Established market presence in luxury apparel with brand recognition
ChatGPT
  • + High gross margin of 67.6%
  • + Current ratio of 1.50x provides some near-term liquidity coverage
  • + Net loss improved modestly by 6.6% year over year

PMNT Stock Risks: Perfect Moment Ltd. Investment Risks

Claude
  • ! Negative stockholders' equity of -$686K indicates technical insolvency and balance sheet deterioration
  • ! Operating cash flow of -$9.0M with only $1.2M cash implies weeks-to-months runway until liquidity exhaustion
  • ! Flat YoY revenue growth (0%) combined with expanding operational losses suggests no turnaround momentum
  • ! Operating margin of -22.2% reveals severe expense discipline problems unrelated to revenue generation
  • ! Interest coverage ratio of -4.2x means company cannot service $1.9M long-term debt from operations
  • ! Zero insider Form 4 filings in 90 days signals no management confidence in recovery
ChatGPT
  • ! Negative stockholders' equity indicates balance-sheet insolvency
  • ! Free cash flow of negative $9.36 million vastly exceeds the $1.15 million cash balance
  • ! Flat revenue and a negative 22.2% operating margin show weak growth quality and poor operating leverage

Key Metrics to Watch

Claude
  • * Monthly cash burn rate and absolute cash balance (survival metric)
  • * Quarterly revenue trend reversal (current 0% growth is terminal trajectory)
  • * Operating expense ratio and cost reduction initiatives (need to drop from -22.2% margin)
  • * Gross margin sustainability (monitor for price/mix pressure indicating deeper distress)
ChatGPT
  • * Operating cash burn and available liquidity
  • * Revenue growth and operating-margin progression

Perfect Moment Ltd. (PMNT) Financial Metrics & Key Ratios

Revenue
$23.6M
Net Income
$-7.1M
EPS (Diluted)
$-0.23
Free Cash Flow
$-9.4M
Total Assets
$12.2M
Cash Position
$1.2M

💡 AI Analyst Insight

Perfect Moment Ltd. presents a mixed fundamental picture. Review the detailed metrics above to form your own investment thesis.

PMNT Profit Margin, ROE & Profitability Analysis

Gross Margin 67.6%
Operating Margin -22.2%
Net Margin -30.2%
ROE N/A
ROA -58.3%
FCF Margin -39.6%

PMNT vs Consumer Sector: How Perfect Moment Ltd. Compares

How Perfect Moment Ltd. compares to Consumer sector averages

Net Margin
PMNT -30.2%
vs
Sector Avg 8.0%
PMNT Sector
ROE
PMNT 0.0%
vs
Sector Avg 18.0%
PMNT Sector
Current Ratio
PMNT 1.5x
vs
Sector Avg 1.5x
PMNT Sector
Debt/Equity
PMNT 0.0x
vs
Sector Avg 0.8x
PMNT Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Perfect Moment Ltd. Stock Overvalued? PMNT Valuation Analysis 2026

Based on fundamental analysis, Perfect Moment Ltd. has mixed fundamental signals relative to the Consumer sector in 2026.

Return on Equity
N/A
Sector avg: 18%
Net Profit Margin
-30.2%
Sector avg: 8%
Revenue Growth
N/A
Year-over-year
Debt/Equity
N/A
Sector avg: 0.8x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Perfect Moment Ltd. Balance Sheet: PMNT Debt, Cash & Liquidity

Current Ratio
1.50x
Quick Ratio
0.93x
Debt/Equity
N/A
Debt/Assets
105.6%
Interest Coverage
-4.22x
Long-term Debt
$1.9M

PMNT Revenue & Earnings Growth: 5-Year Financial Trend

PMNT 5-year financial data: Year 2024: Revenue $24.4M, Net Income -$10.3M, EPS $-2.16. Year 2025: Revenue $24.4M, Net Income -$8.7M, EPS $-1.34. Year 2026: Revenue $23.6M, Net Income -$15.9M, EPS $-0.99.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Perfect Moment Ltd.'s revenue has remained relatively flat over the 5-year period, with a 3% decline. The most recent EPS of $-0.99 indicates the company is currently unprofitable.

PMNT Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
-39.6%
Free cash flow / Revenue

PMNT Quarterly Earnings & Performance

Quarterly financial performance data for Perfect Moment Ltd. including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q3 2026 $11.7M $93.0K $0.00
Q2 2026 $3.8M -$1.8M $-0.06
Q1 2026 $974.0K -$3.4M $-0.21
Q3 2025 $11.6M $1.2M $0.08
Q2 2025 $3.8M -$1.5M $-0.17
Q1 2025 $974.0K -$2.7M $-0.22
Q3 2024 $12.7M $1.2M $0.08

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Perfect Moment Ltd. Dividends, Buybacks & Capital Allocation

Operating Cash Flow
-$9.0M
Cash generated from operations
Capital Expenditures
$359.0K
Investment in assets
Dividends
None
No dividend program

PMNT SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Perfect Moment Ltd. (CIK: 0001849221)

📋 Recent SEC Filings

Date Form Document Action
Jul 6, 2026 8-K form8-k.htm View →
Jun 29, 2026 10-K form10-k.htm View →
Jun 16, 2026 8-K form8-k.htm View →
Jun 12, 2026 8-K form8-k.htm View →
May 12, 2026 8-K form8-k.htm View →

Frequently Asked Questions about PMNT

What is the AI rating for PMNT?

Perfect Moment Ltd. (PMNT) has a Combined AI Grade of D from Claude (D) and ChatGPT (D) with 94% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are PMNT's key strengths?

Claude: Gross margin of 67.6% demonstrates underlying product economics and pricing power in apparel segment. Current ratio of 1.50x provides modest near-term liquidity buffer. ChatGPT: High gross margin of 67.6%. Current ratio of 1.50x provides some near-term liquidity coverage.

What are the risks of investing in PMNT?

Claude: Negative stockholders' equity of -$686K indicates technical insolvency and balance sheet deterioration. Operating cash flow of -$9.0M with only $1.2M cash implies weeks-to-months runway until liquidity exhaustion. ChatGPT: Negative stockholders' equity indicates balance-sheet insolvency. Free cash flow of negative $9.36 million vastly exceeds the $1.15 million cash balance.

What is PMNT's revenue and growth?

Perfect Moment Ltd. reported revenue of $23.6M.

Does PMNT pay dividends?

Perfect Moment Ltd. does not currently pay dividends.

Where can I find PMNT SEC filings?

Official SEC filings for Perfect Moment Ltd. (CIK: 0001849221) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is PMNT's EPS?

Perfect Moment Ltd. has a diluted EPS of $-0.23.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is PMNT's fundamental grade?

Based on our AI fundamental analysis in August 2026, Perfect Moment Ltd. has a D grade with 94% confidence. Review the strengths and risks sections above for full context. This is not investment advice.

Is PMNT stock overvalued or undervalued?

Valuation metrics for PMNT: ROE of N/A (sector avg: 18%), net margin of -30.2% (sector avg: 8%). Compare these metrics with sector averages to assess valuation.

What is PMNT's AI grade for 2026?

Our dual AI analysis gives Perfect Moment Ltd. a combined D grade for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is PMNT's free cash flow?

Perfect Moment Ltd.'s operating cash flow is $-9.0M, with capital expenditures of $359.0K. FCF margin is -39.6%.

How does PMNT compare to other Consumer stocks?

Vs Consumer sector averages: Net margin -30.2% (avg: 8%), ROE N/A (avg: 18%), current ratio 1.50 (avg: 1.5).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: Aug 2, 2026 | Data as of: 2026-03-31 | Powered by Claude AI