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PDC

Perpetuals.com Ltd

Price Chart
Latest Quote

$3.04

+0.22 (+7.80%)
Current Price
Previous Close $2.82
Open $3.24
Day High $3.24
Day Low $2.88
Volume 20,190
Fetched: 2026-09-01T08:03:57
Stock Information
Note: Financial values converted from JPY to USD
Shares Outstanding 6.77M
Total Debt $212K
Cash Equivalents $153K
Revenue $1.53M
Net Income $-2.71M
Sector Technology
Industry Software - Application
Market Cap $20.59M
EPS (TTM) $-0.78
Exchange NCM
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📊 Comprehensive Analysis
Company Data
Enterprise Value$29.92M
Sales$1.53M
Income$-2.71M
Book/sh$0.74
Cash/sh$3.62
Employees4
Financial Ratios
Quick Ratio0.36
Current Ratio3.58
Debt/Eq4.22
Returns & Margins
ROA-52.19%
ROE-98.99%
Gross Margin62.33%
Operating Margin-244.80%
Profit Margin-176.91%
Ownership
Insider Ownership12.79%
Institutional Ownership16.03%
Insider & Institutional transactions data not available
Valuation Ratios
P/S0.08
P/B4.08
Analyst Data
Recommendationnone
Technical Indicators
SMA20$3.10
SMA50$3.92
SMA200$5.26
RSI53.28
ATR0.3193
Shares Float4.12M
Short Float0.05%
Short Ratio0.03
Volatility2.45
Rel Volume0.42
Performance History
Week-1.94%
Month-17.17%
Quarter-53.01%
6 Months-39.20%
YTD-53.37%
Year+7.80%
3 Years-61.03%
10 Years-83.11%
Stock Score: ⭐ Premium
Based on debt, profitability, growth, and cash flow metrics
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Recent Price History
Date Close Volume
2026-08-31 $3.04 20,300
2026-08-27 $3.03 24,300
2026-08-26 $3.23 260,200
2026-08-25 $3.30 130,700
2026-08-24 $3.06 8,400
2026-08-21 $3.10 13,700
2026-08-20 $3.18 13,000
2026-08-19 $3.15 43,100
2026-08-18 $3.08 20,600
2026-08-17 $3.11 10,600
2026-08-14 $3.05 14,700
2026-08-13 $3.17 50,700
2026-08-12 $3.05 87,500
2026-08-11 $3.08 54,300
2026-08-10 $2.96 26,000
2026-08-07 $2.96 25,000
2026-08-06 $3.07 28,600
2026-08-05 $3.01 17,800
2026-08-04 $3.00 113,700
2026-08-03 $3.30 12,500
About Perpetuals.com Ltd

Perpetuals.com Ltd operates as a financial technology company combining blockchain infrastructure and artificial intelligence to transform digital asset trading. The company develops and operates an exchange software suite, Kronos X, a proprietary multi-asset exchange platform and blockchain-based settlement solution fully compliant with European regulations including MiFID II, MiCA, DORA, and EMIR. The company provides financial market infrastructure as a service from Equinix FR2 in Frankfurt, Germany, alongside Eurex and Xetra, enabling clients to operate trading of crypto spot, derivatives, tokenized securities, and structured products. The company was formerly known as Earlyworks Co., Ltd and changed its name to Perpetuals.com Ltd in January 2026. Perpetuals.com Ltd was incorporated in 2018 and is headquartered in Tokyo, Japan.

Period:
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Income Statement (Annual)
Metric 2026-04-30 2025-04-30 2024-04-30 2023-04-30
Revenue
Reconciled Cost Of Revenue - $1,337,078 $235,635 $191,241
Cost Of Revenue - $1,337,078 $235,635 $191,241
Total Revenue - $2,760,954 $1,124,515 $291,973
Operating Revenue - $2,760,954 $1,124,515 $291,973
Expenses
Interest Expense - $10,764 $9,965 $16,923
Total Expenses - $4,294,524 $3,516,340 $2,727,323
Rent Expense Supplemental - $59,803 $39,808 $40,217
Other Income Expense - $-65,092 $293,027 $-2,509
Other Non Operating Income Expenses - $7 $830 $43
Net Non Operating Interest Income Expense - $-10,764 $-9,965 $-16,923
Interest Expense Non Operating - $10,764 $9,965 $16,923
Operating Expense - $2,957,446 $3,280,704 $2,536,082
Other Operating Expenses - $-7,869 - -
Selling And Marketing Expense - $286,799 $215,401 $187,184
General And Administrative Expense - $2,397,967 $2,543,883 $1,663,893
Income & Earnings
Net Income From Continuing Operation Net Minority Interest - $-1,609,426 $-2,107,581 $-2,396,957
Net Interest Income - $-10,764 $-9,965 $-16,923
Normalized Income - $-1,544,327 $-2,399,486 $-2,394,466
Net Income From Continuing And Discontinued Operation - $-1,609,426 $-2,107,581 $-2,396,957
Total Operating Income As Reported - $-1,541,438 $-2,391,825 $-2,435,350
Net Income Common Stockholders - $-1,609,426 $-2,107,581 $-2,396,957
Net Income - $-1,609,426 $-2,107,581 $-2,396,957
Net Income Including Noncontrolling Interests - $-1,609,426 $-2,107,581 $-2,396,957
Net Income Continuous Operations - $-1,609,426 $-2,107,581 $-2,396,957
Pretax Income - $-1,609,426 $-2,108,762 $-2,454,783
Special Income Charges - $-979 $-388 $-3,945
Operating Income - $-1,533,570 $-2,391,825 $-2,435,350
Gross Profit - $1,423,876 $888,880 $100,732
Earnings From Equity Interest - - - $0
Per Share
Diluted EPS - $-0.51 $-0.99 $-0.80
Basic EPS - $-0.51 $-0.99 $-0.80
Other
Diluted Average Shares $21,943 $18,913 $18,134 $18,859
Tax Effect Of Unusual Items - $0 $292 $-61
Tax Rate For Calcs - $0 $0 $0
Normalized EBITDA (Bullshit earnings) - $-1,520,978 $-2,384,203 $-2,430,426
Total Unusual Items - $-65,099 $292,198 $-2,553
Total Unusual Items Excluding Goodwill - $-65,099 $292,198 $-2,553
Reconciled Depreciation - $12,584 $6,792 $4,882
EBITDA (Bullshit earnings) - $-1,586,077 $-2,092,005 $-2,432,978
EBIT - $-1,598,661 $-2,098,797 $-2,437,860
Basic Average Shares - $18,913 $18,134 $18,859
Diluted NI Availto Com Stockholders - $-1,609,426 $-2,107,581 $-2,396,957
Tax Provision - $0 $-1,182 $-57,826
Gain On Sale Of Ppe - $-979 $-388 $-3,945
Gain On Sale Of Security - $-64,119 $292,586 $1,392
Other Taxes - $9,368 $44,408 $2,708
Research And Development - $271,180 $477,013 $682,297
Selling General And Administration - $2,684,766 $2,759,283 $1,851,077
Other Gand A - $1,314,927 $1,487,832 $564,823
Insurance And Claims - $176,199 $168,619 $106
Rent And Landing Fees - $53,477 $34,692 $31,773
Salaries And Wages - $853,364 $852,740 $1,067,191
Fetched: 2026-08-28
Balance Sheet (Annual)
Metric 2025-04-30 2024-04-30 2023-04-30 2022-04-30
Assets
Net Tangible Assets $397,551 $2,073,561 $1,307,336 $3,704,293
Total Assets $1,194,391 $3,608,654 $2,840,418 $4,715,174
Total Non Current Assets $295,705 $283,235 $1,369,014 $84,686
Other Non Current Assets $197,411 $197,411 - -
Non Current Prepaid Assets $4,124 $4,124 $4,124 $4,061
Goodwill And Other Intangible Assets $66,585 $0 - -
Other Intangible Assets $66,585 - - -
Current Assets $898,685 $3,325,419 $1,471,404 $4,630,488
Other Current Assets $964 $528 $6,432 $2,069
Prepaid Assets $78,041 $70,999 $35,661 $53,522
Receivables $165,248 $508,298 $314,007 $453,050
Other Receivables $107,893 $253,043 - -
Taxes Receivable $52 $10,863 $274,183 $0
Accounts Receivable $57,303 $244,392 $39,824 $453,050
Allowance For Doubtful Accounts Receivable $0 $0 $0 $0
Gross Accounts Receivable $57,303 $244,392 $39,824 $453,050
Cash Cash Equivalents And Short Term Investments $654,433 $2,745,593 $1,115,303 $4,121,847
Cash And Cash Equivalents $654,433 $2,118,618 $1,115,303 $4,121,847
Cash Financial $654,433 $2,118,618 $1,115,303 $4,121,847
Non Current Deferred Assets - $0 $1,330,191 $0
Non Current Deferred Taxes Assets - - - $0
Debt
Total Debt $325,016 $1,123,961 $1,225,980 $437,540
Long Term Debt And Capital Lease Obligation $212,287 $325,016 $427,926 $312,164
Long Term Debt $212,287 $307,613 $427,926 $290,424
Current Debt And Capital Lease Obligation $112,728 $798,945 $798,054 $125,376
Current Debt $95,325 $747,288 $776,314 $73,789
Other Current Borrowings $95,325 $747,288 $776,314 $73,789
Net Debt - - $88,937 -
Liabilities
Total Liabilities Net Minority Interest $730,255 $1,535,092 $1,533,081 $1,010,881
Total Non Current Liabilities Net Minority Interest $212,287 $325,016 $429,108 $312,579
Current Liabilities $517,968 $1,210,076 $1,103,973 $698,302
Payables And Accrued Expenses $405,239 $411,132 $297,158 $572,925
Payables $299,831 $287,008 $177,456 $572,925
Other Payable $126,676 $156,625 $161,847 $331,201
Total Tax Payable $96,868 $14,877 $15,609 $241,725
Income Tax Payable $5,956 $5,956 $909 $241,725
Accounts Payable $76,288 $115,506 - -
Non Current Deferred Liabilities - $0 $1,182 $415
Non Current Deferred Taxes Liabilities - $0 $1,182 $415
Current Deferred Liabilities - $0 $8,762 $0
Equity
Common Stock Equity $464,136 $2,073,561 $1,307,336 $3,704,293
Total Equity Gross Minority Interest $464,136 $2,073,561 $1,307,336 $3,704,293
Stockholders Equity $464,136 $2,073,561 $1,307,336 $3,704,293
Retained Earnings $-13,708,512 $-12,099,086 $-9,991,505 $-7,952,114
Long Term Equity Investment - - - $0
Other
Ordinary Shares Number $94,528 $94,528 $94,293 $94,293
Share Issued $94,528 $94,528 $94,293 $94,293
Tangible Book Value $397,551 $2,073,561 $1,307,336 $3,704,293
Invested Capital $771,749 $3,128,462 $2,511,577 $4,068,506
Working Capital $380,718 $2,115,342 $367,430 $3,932,186
Capital Lease Obligations $17,403 $69,060 $21,740 $73,327
Total Capitalization $676,423 $2,381,174 $1,735,263 $3,994,718
Additional Paid In Capital $13,859,160 $13,859,160 $10,671,867 $9,558,705
Capital Stock $313,487 $313,487 $626,975 $2,097,703
Common Stock $313,487 $313,487 $626,975 $2,097,703
Long Term Capital Lease Obligation $0 $17,403 $0 $21,740
Current Capital Lease Obligation $17,403 $51,657 $21,740 $51,588
Current Accrued Expenses $105,408 $124,124 $119,702 $147,813
Net PPE $27,586 $81,700 $34,699 $80,625
Accumulated Depreciation $-19,226 $-14,040 $-7,248 $-2,366
Gross PPE $46,812 $95,741 $41,947 $82,991
Other Properties $21,769 $73,425 $21,740 $72,988
Machinery Furniture Equipment $25,044 $22,316 $20,208 $10,004
Other Short Term Investments $0 $626,975 $0 -
Current Deferred Revenue - $0 $8,762 $0
Investments And Advances - - - $0
Investmentsin Joint Venturesat Cost - - - $0
Fetched: 2026-08-28
Cash Flow Statement (Annual)
Metric 2025-04-30 2024-04-30 2023-04-30 2022-04-30
Free Cash Flow
Free Cash Flow $-1,404,230 $-2,471,538 $-2,516,456 $622,475
Operating Activities
Operating Cash Flow $-1,202,124 $-2,469,430 $-2,506,252 $628,647
Cash Flow From Continuing Operating Activities $-1,202,124 $-2,469,430 $-2,506,252 $628,647
Operating Gains Losses $65,325 $-255,267 $2,420 -
Investing Activities
Capital Expenditure $-202,106 $-2,108 $-10,204 $-6,172
Investing Cash Flow $550,264 $-629,083 $-10,204 $23,589
Cash Flow From Continuing Investing Activities $550,264 $-629,083 $-10,204 $23,589
Net Other Investing Changes $125,395 - - $1,172
Financing Activities
Issuance Of Capital Stock $0 $4,897,928 $0 $1,254,790
Financing Cash Flow $-748,012 $4,043,074 $-491,612 $1,185,823
Cash Flow From Continuing Financing Activities $-748,012 $4,043,074 $-491,612 $1,185,823
Net Common Stock Issuance $0 $4,897,928 $0 $1,254,790
Common Stock Issuance $0 $4,897,928 $0 $1,254,790
Net Other Financing Charges - $-715,823 $-1,330,191 -
Other
Repayment Of Debt $-748,012 $-150,787 $-101,883 $-68,967
Issuance Of Debt $0 $0 $940,462 $0
Interest Paid Supplemental Data $9,305 $20,876 $15,546 $6,474
Income Tax Paid Supplemental Data $50 - $141,819 $1,818
End Cash Position $851,843 $2,316,029 $1,115,303 $4,121,847
Beginning Cash Position $2,316,029 $1,115,303 $4,121,847 $2,283,788
Effect Of Exchange Rate Changes $-64,313 $256,165 $1,525 $0
Changes In Cash $-1,399,872 $944,561 $-3,008,068 $1,838,059
Proceeds From Stock Option Exercised $0 $11,756 $0 $0
Net Issuance Payments Of Debt $-748,012 $-150,787 $838,579 $-68,967
Net Long Term Debt Issuance $-748,012 $-150,787 $838,579 $-68,967
Long Term Debt Payments $-748,012 $-150,787 $-101,883 $-68,967
Long Term Debt Issuance $0 $0 $940,462 $0
Net Investment Purchase And Sale $626,975 $-626,975 $0 $0
Sale Of Investment $626,975 $0 $0 -
Purchase Of Investment $0 $-626,975 $0 $0
Net Intangibles Purchase And Sale $-199,378 $0 $0 -
Purchase Of Intangibles $-199,378 $0 $0 -
Net PPE Purchase And Sale $-2,728 $-2,108 $-10,204 $-6,172
Purchase Of PPE $-2,728 $-2,108 $-10,204 $-6,172
Change In Working Capital $328,668 $-123,776 $-118,812 $101,628
Change In Other Working Capital $-50 $110,380 $-352,107 $175,805
Change In Other Current Liabilities $0 $-4,365 $-340 $52
Change In Other Current Assets $-1,448 $5,865 $-8,308 $-547
Change In Payables And Accrued Expense $-5,892 $114,024 $-34,952 $150,476
Change In Payable $-5,892 $114,024 $-34,952 $150,476
Change In Account Payable $-39,218 $80,671 $-30,808 -
Change In Prepaid Assets $-7,042 $-35,338 $17,799 $-26,205
Change In Receivables $343,100 $-314,342 $259,096 $-197,953
Changes In Account Receivables $197,950 $-61,299 $259,096 $-197,953
Other Non Cash Items $724 $1,448 $1,448 $1,531
Stock Based Compensation $0 $10,135 $0 $4,200,732
Deferred Tax $0 $-1,182 $767 $100,180
Deferred Income Tax $0 $-1,182 $767 $100,180
Depreciation Amortization Depletion $12,584 $6,792 $4,882 $1,941
Depreciation And Amortization $12,584 $6,792 $4,882 $1,941
Depreciation $12,584 $6,792 $4,882 $1,941
Gain Loss On Investment Securities $1,012 $39 $3,945 -
Net Foreign Currency Exchange Gain Loss $64,313 $-255,306 $-1,525 $0
Net Income From Continuing Operations $-1,609,426 $-2,107,581 $-2,396,957 $-3,777,365
Net Business Purchase And Sale - $0 $0 $28,588
Sale Of Business - $0 $0 $28,588
Change In Tax Payable - - $-360,869 $176,485
Change In Income Tax Payable - - $-360,869 $176,485
Earnings Losses From Equity Investments - - $0 $0
Fetched: 2026-08-28