Perfect Moment Ltd. Net Assets
Perfect Moment Ltd. net assets. Based on the latest financial reports, Perfect Moment Ltd. (PMNT) has net assets worth $1.06 Million USD as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($13.80 Million) and total liabilities ($12.74 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. See how leveraged is Perfect Moment Ltd.'s balance sheet to measure how much of total assets are equity-financed.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $1.06 Million |
| % of Total Assets | 7.66% |
| Annual Growth Rate | N/A |
| 5-Year Change | -21.19% |
| 10-Year Change | N/A |
| Growth Volatility | 83.61 |
Net Assets of Perfect Moment Ltd. (2020–2025)
Net assets of Perfect Moment Ltd. from 2020 to 2025. This chart illustrates how Perfect Moment Ltd.'s net assets have evolved over time, based on quarterly financial data. Also explore net asset momentum of Perfect Moment Ltd. to track the company's year-over-year net asset growth rate.
Annual Net Assets for Perfect Moment Ltd. (2020–2025)
The table below shows the annual net assets of Perfect Moment Ltd. from 2020 to 2025. For live market cap and overall valuation, see Perfect Moment Ltd. (PMNT) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | $1.86 Million | -76.09% |
| 2024-06-30 | $7.76 Million | +287.47% |
| 2023-06-30 | $-4.14 Million | -22.70% |
| 2022-06-30 | $-3.38 Million | -243.31% |
| 2021-06-30 | $2.35 Million | +244.74% |
| 2020-06-30 | $-1.63 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Perfect Moment Ltd.'s total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 5393700000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Perfect Moment Ltd. Net Assets Breakdown (June 2025)
Perfect Moment Ltd. net assets breakdown by equity component as of June 2025.
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $2.00K | 0.11% |
| Other Comprehensive Income | $-23.00K | -1.24% |
| Other Components | $66.79 Million | 3598.76% |
| Total Equity | $1.86 Million | 100.00% |
Perfect Moment Ltd. Competitors by Market Cap
The table below lists competitors of Perfect Moment Ltd. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
RomReal Limited
OL:ROM
|
$10.64 Million |
|
Pursuit Minerals Ltd
AU:PUR
|
$10.65 Million |
|
Noxopharm Ltd
AU:NOX
|
$10.65 Million |
|
Tscan Therapeutics Inc
NASDAQ:TCRX
|
$10.66 Million |
|
Buru Energy Ltd
AU:BRU
|
$10.64 Million |
|
Crescita Therapeutics Inc
TO:CTX
|
$10.64 Million |
|
Biovica International AB (publ)
ST:BIOVIC-B
|
$10.64 Million |
|
K-Tig Ltd
AU:KTG
|
$10.63 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Perfect Moment Ltd.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 7,763,000 to 1,856,000, a change of -5,907,000 (-76.1%).
- Net loss of 15,939,000 reduced equity.
- New share issuances of 5,148,000 increased equity.
- Other comprehensive income increased equity by 62,000.
- Other factors increased equity by 4,822,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-15.94 Million | -858.78% |
| Share Issuances | $5.15 Million | +277.37% |
| Other Comprehensive Income | $62.00K | +3.34% |
| Other Changes | $4.82 Million | +259.81% |
| Total Change | $- | -76.09% |
Book Value vs Market Value Analysis
This analysis compares Perfect Moment Ltd.'s book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.97x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2020-06-30 | $-0.10 | $0.23 | x |
| 2021-06-30 | $0.15 | $0.23 | x |
| 2022-06-30 | $-0.22 | $0.23 | x |
| 2023-06-30 | $-0.27 | $0.23 | x |
| 2024-06-30 | $1.19 | $0.23 | x |
| 2025-06-30 | $0.12 | $0.23 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Perfect Moment Ltd. utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -858.78%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -74.13%
- • Asset Turnover: 1.61x
- • Equity Multiplier: 7.19x
- Recent ROE (-858.78%) is below the historical average (-205.30%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2020 | 0.00% | -32.18% | 2.93x | 0.00x | $-3.24 Million |
| 2021 | -260.64% | -63.04% | 0.97x | 4.25x | $-6.37 Million |
| 2022 | 0.00% | -73.98% | 2.05x | 0.00x | $-11.83 Million |
| 2023 | 0.00% | -43.97% | 2.39x | 0.00x | $-9.89 Million |
| 2024 | -112.35% | -35.68% | 1.94x | 1.62x | $-9.50 Million |
| 2025 | -858.78% | -74.13% | 1.61x | 7.19x | $-16.12 Million |
Industry Comparison
This section compares Perfect Moment Ltd.'s net assets metrics with peer companies in the Apparel Manufacturing industry.
Industry Context
- Industry: Apparel Manufacturing
- Average net assets among peers: $286,559,742
- Average return on equity (ROE) among peers: 22.03%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Perfect Moment Ltd. (PMNT) | $1.06 Million | 0.00% | 12.05x | $10.64 Million |
| Columbia Sportswear Company (COLM) | $970.12 Million | 14.89% | 0.20x | $2.87 Billion |
| Delta Apparel, Inc. (DLAPQ) | $182.72 Million | 10.80% | 1.87x | $705.00 |
| Figs Inc (FIGS) | $377.13 Million | 0.72% | 0.35x | $1.91 Billion |
| G-III Apparel Group Ltd (GIII) | $82.01 Million | 8.65% | 0.69x | $1.28 Billion |
| Hanesbrands Inc (HBI) | $562.67 Million | 37.55% | 5.74x | $2.29 Billion |
| J-Long Group Limited (JL) | $7.06 Million | 63.48% | 1.73x | $6.29 Million |
| Jerash Holdings US Inc (JRSH) | $54.75 Million | 11.83% | 0.23x | $42.54 Million |
| JX Luxventure Limited (JXG) | $105.62 Million | 6.51% | 0.09x | $7.04 Million |
| Kontoor Brands Inc (KTB) | $400.06 Million | 61.44% | 3.13x | $3.74 Billion |
| Lakeland Industries Inc (LAKE) | $123.45 Million | 4.39% | 0.25x | $86.20 Million |
About Perfect Moment Ltd.
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 in the United Kingdom, rest of Europe, the United States, and internationally. The company offers skiwear, outerwear, swimwear and activewear for women, men, and children. It sells its products through direct-to-consumer ec… Read more