Perfect Moment Ltd. (PMNT) AI Stock Analysis

• Market Cap: $14.09M
• Dividend Yield: N/A
• Average Volume (3M): 259.54K
• Price to Earnings (P/E): ―
• Beta (1Y): -0.13
• Revenue Growth: 2.48%
• EPS Growth: -16.75%
• Country: US
• Employees: 39
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Apparel - Manufacturers
• EPS (TTM): -0.06
• Shares Outstanding: 35,221,930
• 10 Day Avg. Volume: 281,464
• 30 Day Avg. Volume: 259,535
• PEG Ratio: 0.04
• Price to Book (P/B): 9.54
• Price to Sales (P/S): 0.82
• P/FCF Ratio: -1.74
• Enterprise Value/Market Cap: 1.28
• Enterprise Value/Revenue: 0.79
• Enterprise Value/Gross Profit: 1.54
• Enterprise Value/Ebitda: -1.54
• 1Y Price Target: $1.50
• Price Target Upside: 275.00% Upside
• Rating Consensus: Moderate Buy
• Number of Analyst Covering: 1
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 44 Neutral
• Price Target: $0.42 ▲(6.00% Upside)

The score is held down primarily by severe losses and substantial ongoing cash burn despite improving revenue and gross margins. Technicals also remain weak with the stock trading below major moving averages. Valuation provides little support because the negative P/E reflects unprofitable operations and there is no dividend yield.

Positive Factors

Margin Expansion

A durable jump in gross margin to ~51% TTM implies structural improvements in product economics—better pricing, mix or sourcing. If maintained, higher gross margins create room to absorb fixed costs and support a path to profitable operations and sustainable cash generation.

Improving Leverage

A materially lower debt-to-equity ratio reduces immediate refinancing pressure and interest burden, improving financial flexibility. This structural repair in leverage enhances the company's ability to fund operations or invest in growth without as much short-term solvency risk.

Strategic Distribution Partnerships

A partnership with a major retailer and a flagship store abroad are structural moves to scale brand reach and diversify channels. Expanded wholesale reach plus owned retail can drive durable revenue growth, improve channel mix, and strengthen brand equity over multiple seasons.

Negative Factors

Persistent Cash Burn

Sustained negative operating and free cash flow at material levels indicates the business is not self-funding and will need external financing or owner support. Over months this raises refinancing and dilution risk and constrains investments required to scale or reach profitability.

Deep Operating Losses

Very large negative EBIT and net margins show operating costs far exceed gross profits, signalling structural profitability issues. Absent sustained cost control or meaningfully higher revenue scale, these losses will continue to erode equity and impede long-term viability.

Thin Equity Cushion

A very small equity base relative to assets leaves limited balance-sheet cushion against losses or revenue shocks. This structurally increases insolvency and dilution risk, reduces borrowing capacity, and limits the company's ability to absorb setbacks over multiple quarters.

Perfect Moment Ltd. Business Overview & Revenue Model

Company Description

Perfect Moment Ltd., together with its subsidiaries, owns and operates a fashion brand that offers ski, surf, and activewear collections under the brand name of Perfect Moment. It offers skiwear, outerwear, swimwear and activewear for women, men, and children. The company sells its collections directly to customers through e-commerce and to wholesale accounts, as well as through other sales partnerships. Perfect Moment Ltd. was founded in 1984 and is based in London, the United Kingdom.

How the Company Makes Money

Perfect Moment Ltd. generates revenue primarily through the sale of its apparel and accessories. The company employs a direct-to-consumer sales model, utilizing both its e-commerce platform and physical retail locations to reach customers. Key revenue streams include seasonal collections, limited-edition collaborations, and exclusive product lines that drive consumer interest and urgency. Additionally, PMNT has established partnerships with outdoor sports events and sponsorships, enhancing brand visibility and attracting a dedicated customer base. The company's focus on sustainability and eco-friendly materials further positions it to appeal to environmentally conscious consumers, contributing positively to its earnings.

Perfect Moment Ltd. Financial Statement Overview

Summary

Perfect Moment Ltd. is facing significant financial challenges across all statements. Persistent negative profitability, high leverage, negative equity, and severely negative cash flows indicate financial instability and operational inefficiencies.

Income Statement

The income statement reveals persistent negative profitability with net income declining over the period. Gross profit margins have shown improvement, but the company faces challenges with negative EBIT and EBITDA margins, indicating operational inefficiencies. Revenue is volatile, with a recent decline, suggesting instability in sales performance.

Balance Sheet

The balance sheet highlights concerns with a high debt-to-equity ratio due to low equity levels, reflecting financial risk. Positive cash reserves help mitigate some risk, but the negative stockholders' equity and fluctuating total assets indicate financial instability and potential liquidity issues.

Cash Flow

Cash flow analysis shows negative operating cash flows and free cash flows, reflecting ongoing operational challenges. Financing activities have been the primary source of cash, which could be unsustainable in the long term. Cash flow ratios indicate inadequate cash generation relative to net income.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	22.93M	21.50M	24.44M	23.44M	16.45M	9.74M
Gross Profit	11.75M	10.43M	9.23M	8.76M	4.95M	2.95M
EBITDA	-11.78M	-13.55M	-6.86M	-8.04M	-10.40M	-5.79M
Net Income	-15.47M	-15.94M	-8.72M	-10.30M	-12.17M	-6.14M
Balance Sheet
Total Assets	14.96M	13.34M	12.61M	9.82M	8.01M	10.01M
Cash, Cash Equivalents and Short-Term Investments	393.00K	6.16M	7.91M	4.71M	2.13M	6.08M
Total Debt	632.00K	4.39M	145.00K	11.10M	7.14M	6.00M
Total Liabilities	13.98M	11.48M	4.85M	13.96M	11.39M	7.66M
Stockholders Equity	981.00K	1.86M	7.76M	-4.14M	-3.38M	2.35M
Cash Flow
Free Cash Flow	-13.63M	-10.16M	-4.66M	-3.76M	-4.49M	-3.78M
Operating Cash Flow	-13.27M	-9.86M	-4.45M	-3.51M	-3.56M	-3.05M
Investing Cash Flow	-369.00K	-302.00K	-211.00K	-249.00K	-920.00K	-734.00K
Financing Cash Flow	11.52M	9.69M	8.16M	6.93M	226.00K	8.53M

Perfect Moment Ltd. Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 0.40
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For PMNT, the sentiment is Negative. The current price of 0.4 is below the 20-day moving average (MA) of 0.43, below the 50-day MA of 0.45, and below the 200-day MA of 0.53, indicating a bearish trend. The MACD of -0.01 indicates Positive momentum. The RSI at 40.52 is Neutral, neither overbought nor oversold. The STOCH value of 21.43 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for PMNT.

Perfect Moment Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
NCI	61 Neutral	$4.59M	4.12	16.17%	―	―	―
JRSH	56 Neutral	$39.12M	64.98	0.99%	6.75%	12.25%	―
JL	56 Neutral	$19.71M	59.08	17.80%	―	30.48%	30.06%
VNCE	46 Neutral	$37.22M	-1.88	-33.24%	―	2.58%	-502.04%
XELB	45 Neutral	$6.34M	-0.17	-78.27%	―	-46.66%	24.23%
PMNT	44 Neutral	$14.09M	-0.51	-845.14%	―	2.48%	-16.75%

Perfect Moment Ltd. Corporate Events

Perfect Moment Reports Strong Q2 2026 Financial Results

Perfect Moment Ltd. reported strong financial results for its fiscal second quarter 2026, ending September 30, 2025, with a 24% increase in revenue to $4.8 million and a significant improvement in gross margin to 60.1%. The company achieved these results through disciplined cost management, a healthier channel mix, and growing global brand recognition. Recent strategic initiatives include a global collaboration with H&M and the opening of a flagship store in Verbier, Switzerland, which are expected to enhance brand awareness and drive future growth.

The most recent analyst rating on (PMNT) stock is a Hold with a $0.50 price target. To see the full list of analyst forecasts on Perfect Moment Ltd. stock, see the PMNT Stock Forecast page.

Perfect Moment Ltd. Announces 2026 Annual Meeting Details

On November 5, 2025, Perfect Moment Ltd. announced that its annual meeting of stockholders for the 2026 fiscal year is scheduled for January 14, 2026, and will be held virtually. The company has set November 21, 2025, as the record date for stockholders entitled to vote, and November 17, 2025, as the deadline for stockholder proposals to be considered for inclusion in the proxy materials. This announcement outlines the procedures and deadlines for stockholder nominations and proposals, emphasizing compliance with the company’s bylaws and SEC regulations.

The most recent analyst rating on (PMNT) stock is a Hold with a $0.50 price target. To see the full list of analyst forecasts on Perfect Moment Ltd. stock, see the PMNT Stock Forecast page.

Perfect Moment Ltd. Extends Loan Maturity Date

On August 26, 2025, Max Gottschalk, Chairman of the Board of Perfect Moment Ltd., extended loans totaling $5,089,960 to the company to support its operations and product purchases. These loans were initially set with a maturity date of November 8, 2025, for a portion of the amount. On October 30, 2025, the company and Gottschalk amended and restated one of the promissory notes, extending its maturity date to March 9, 2026, which provides the company with additional time to manage its financial obligations.

The most recent analyst rating on (PMNT) stock is a Hold with a $0.50 price target. To see the full list of analyst forecasts on Perfect Moment Ltd. stock, see the PMNT Stock Forecast page.