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Perfect Moment cash flow, quarter by quarter

Latest: Q1 FY27 · from the cash-flow statements filed with the SEC

Free cash flow−$3.3M in Q1 FY27 · −$8.4M over twelve months

Operating cash flow−$3.2M
Capital spending−$66K
Free cash flow−$3.3M
Cash conversion cycle254 days

Analysis

In Q1 FY27, Perfect Moment generated −$3.2M of operating cash flow and spent $66K on capital projects, leaving free cash flow of −$3.3M. That is $580K more than in Q1 FY26 (−$3.9M).

Over the twelve months to Jun 30, 2026, operating cash flow was −$8.4M; the largest uses were operating cash flow ($8.4M); besides operations, cash came from other financing ($6.6M); the cash balance fell by $2.3M.

Operating cash flow was −$3.2M against net income of −$3.5M. The largest differences: payables −$1.2M, receivables +$860K, accrued liabilities −$619K.

Its cash conversion cycle was 254 days (receivables 129 + inventory 658 − payables 533).

Free cash flow

Perfect Moment: free cash flow by quarterPerfect Moment: free cash flow by quarter−$3.9MQ2 FY25−$1.2MQ3 FY25−$1.1MQ4 FY25−$3.9MQ1 FY26−$7.2MQ2 FY26$2.2MQ3 FY26−$271KQ4 FY26−$3.3MQ1 FY27
Operating cash flow less capital spending.
Perfect Moment: operating cash flow against capital spendingPerfect Moment: operating cash flow against capital spendingOperating cash flowCapital spending−$3.9M$38KQ2 FY25−$1.0M$185KQ3 FY25−$1.1M$15KQ4 FY25−$3.9M$0Q1 FY26−$7.2M$0Q2 FY26$2.3M$35KQ3 FY26−$116K$155KQ4 FY26−$3.2M$66KQ1 FY27
Latest (Q1 FY27): Operating cash flow −$3.2M, Capital spending $66K.

Capital allocation, year by year

Perfect Moment: where the cash came from (up) and went (down), by fiscal yearPerfect Moment: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedCapital spendingFY23: Operating cash flow −$3.5MFY23: Net borrowing $2.6MFY23: Shares issued $5.2MFY23: Capital spending −$249K$7.8MFY23FY24: Operating cash flow −$4.5MFY24: Shares issued $2.2MFY24: Capital spending −$211K$2.2MFY24FY25: Operating cash flow −$9.9MFY25: Net borrowing $2.0MFY25: Shares issued $5.1MFY25: Capital spending −$302K$7.2MFY25FY26: Operating cash flow −$9.0MFY26: Net borrowing −$3.4MFY26: Capital spending −$359KFY26
Over these 4 years operating cash flow totalled −$26.8M; the largest uses were operating cash flow ($26.8M) and net borrowing ($3.4M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$707K
Debt$602K
Net cash$105K
Cash runway1 month

Perfect Moment is burning cash: its operations consume cash, a free cash flow of −$8.4M a year at the current rate against $707K of cash and investments: a runway of about 1 month before any new financing.

Where the cash came from and went

Perfect Moment: sources (+) and uses (−) of cash, Q1 FY27Perfect Moment: sources (+) and uses (−) of cash, Q1 FY27Operating cash flow−$3.2MShares issued$2.0MNet borrowing (+) / repaid (−)$860KCash drawn (+) / kept (−)$444KCapital spending−$66KExchange rates$8K
Perfect Moment: sources (+) and uses (−) of cash, TTM to Q1 FY27Perfect Moment: sources (+) and uses (−) of cash, TTM to Q1 FY27Operating cash flow−$8.4MOther financing$6.6MCash drawn (+) / kept (−)$2.3MNot reconciled−$425KExchange rates−$122K

From profit to cash

Perfect Moment: net income to operating cash flow, Q1 FY27Perfect Moment: net income to operating cash flow, Q1 FY27Net income−$3.5MDepreciation & amortization$64KStock-based pay$67KReceivables$860KInventory$141KPayables−$1.2MAccrued liabilities−$619KDeferred revenue$378KPrepaid and other assets$98KOperating cash flow−$3.2M
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q1 FY27129658533254
Q4 FY2657394337114
Q3 FY26391268877
Q2 FY265119715989
Q1 FY2644231384-109
Q4 FY2532805755
Q3 FY2521865155
Q2 FY253319214976

Every quarter

QuarterOperating cash flowCapital spendingNet borrowing (+) / repaid (−)Shares issuedCash drawn (+) / kept (−)Free cash flow
Q1 FY27−$3.2M−$66K$860K$2.0M$444K−$3.3M
Q4 FY26−$116K−$155K——$416K−$271K
Q3 FY26$2.3M−$35K−$854K—−$1.2M$2.2M
Q2 FY26−$7.2M—−$1.6M−$1.1M$2.6M−$7.2M
Q1 FY26−$3.9M—−$2.2M$2.5M$4.5M−$3.9M
Q4 FY25−$1.1M−$15K−$708K—−$3.4M−$1.1M
Q3 FY25−$1.0M−$185K$2.6M—−$1.6M−$1.2M
Q2 FY25−$3.9M−$38K——$1.4M−$3.9M

Perfect Moment: income statement and cash flow

Perfect Moment, Q1 FY27: revenue $1.1M (-22% year over year), operating margin -283.5%. The chart follows the revenue to costs, profit and cash.

Perfect Moment: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.