Company research
Perpetuals.com Ltd
CIK 1944399Updated Sep 24, 2026
SecurityPDC · NASDAQ · adr
Name history
Earlyworks Co., Ltd. · through Jan 8, 2026
PDC price & chart
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Recent filings
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Financials
FY 2026 · USDSource
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balance sheet · annual statements
| Line item | FY 2026 | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
| ASSETS | ||||
| AssetsUSD | 65,304,743Source | 1,335,627Source | 3,653,459Source | 3,331,386Source |
| Property, Plant and Equipment, NetUSD | 733,999Source | 6,505Source | 8,378Source | 15,200Source |
| GoodwillUSD | 62,384,443Source | — | — | — |
| Intangible Assets, Net (Excluding Goodwill)USD | 52,726Source | — | — | — |
| Current assets: | ||||
| Cash and Cash Equivalents, at Carrying ValueUSD | 847,761Source | 731,819Source | 2,144,923Source | — |
| Accounts Receivable, after Allowance for Credit Loss, CurrentUSD | 56,575Source | 64,079Source | 258,423Source | 227,479Source |
| Assets, CurrentUSD | 1,573,349Source | 1,004,954Source | 3,366,707Source | 1,725,737Source |
| Operating Lease, Right-of-Use AssetUSD | 355,042Source | 24,343Source | 74,337Source | 25,497Source |
| LIABILITIES AND EQUITY | ||||
| LiabilitiesUSD | 17,502,444Source | 816,607Source | 1,554,152Source | 1,798,076Source |
| Stockholders’ equity: | ||||
| Preferred Stock, Value, IssuedUSD | 21,644,500Source | — | — | — |
| Common Stock, Value, IssuedUSD | 63,833Source | 350,557Source | 317,380Source | 735,348Source |
| Additional Paid in CapitalUSD | — | — | 14,031,234Source | 12,516,509Source |
| Retained Earnings (Accumulated Deficit)USD | -31,461,028Source | -15,329,543Source | -12,249,307Source | -11,718,547Source |
| Accumulated Other Comprehensive Income (Loss), Net of TaxUSD | 18,416Source | — | — | — |
| Stockholders' Equity Attributable to ParentUSD | 45,735,230Source | 519,020Source | 2,099,307Source | 1,533,310Source |
| Additional Paid in Capital, Common StockUSD | 55,469,509Source | 15,498,006Source | — | — |
| Liabilities and EquityUSD | 65,304,743Source | 1,335,627Source | 3,653,459Source | 3,331,386Source |
| Current liabilities: | ||||
| Liabilities, CurrentUSD | 13,236,511Source | 579,217Source | 1,225,101Source | 1,294,796Source |
| Operating Lease, Liability, CurrentUSD | 179,644Source | 19,461Source | 52,298Source | 25,497Source |
| Accounts Payable, CurrentUSD | 94,364Source | 85,309Source | — | — |
| Operating Lease, Liability, NoncurrentUSD | 170,558Source | — | 17,619Source | — |
| Additional Financial Items | ||||
| Accounts Receivable, after Allowance for Credit LossUSD | — | — | 10,996Source | 180,771Source |
| Long-term Debt, Current MaturitiesUSD | 97,051Source | 106,597Source | 756,567Source | — |
| Long-term Debt, Excluding Current MaturitiesUSD | 119,080Source | 237,390Source | 311,432Source | 501,894Source |
| Short-term InvestmentsUSD | 19,766Source | 21,710Source | 19,655Source | — |
cash flow · annual statements
| Line item | FY 2026 | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
| Cash flows from operating activities: | ||||
| Net Income (Loss), Including Portion Attributable to Noncontrolling InterestUSD | -17,504,352Source | — | — | — |
| Adjustments to reconcile net income to net cash provided by operating activities: | ||||
| Depreciation, Depletion and AmortizationUSD | 159,354Source | 14,072Source | — | — |
| Share-based Payment Arrangement, Noncash ExpenseUSD | — | — | 10,261Source | — |
| Changes in operating assets and liabilities: | ||||
| Increase (Decrease) in Accounts ReceivableUSD | -1,765Source | -221,358Source | 62,061Source | -303,880Source |
| Increase (Decrease) in Accounts PayableUSD | -37,683Source | -43,856Source | — | — |
| Deferred Income Tax Expense (Benefit)USD | — | — | -1,196Source | 899Source |
| Net Cash Provided by (Used in) Operating ActivitiesUSD | -4,094,488Source | -1,344,274Source | -2,500,093Source | -2,939,460Source |
| Cash flows from investing activities: | ||||
| Payments to Acquire Businesses, Net of Cash AcquiredJPY | 547,120,001Source | — | — | — |
| Net Cash Provided by (Used in) Investing ActivitiesUSD | -2,870,319Source | 615,332Source | -636,890Source | -11,968Source |
| Payments to Acquire Property, Plant, and EquipmentUSD | — | 3,052Source | 2,131Source | 11,968Source |
| Cash flows from financing activities: | ||||
| Net Cash Provided by (Used in) Financing ActivitiesUSD | 7,126,413Source | -836,465Source | 4,093,272Source | -576,587Source |
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate EffectUSD | 181,482Source | -1,637,325Source | 1,215,634Source | -3,526,228Source |
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash EquivalentsUSD | 1,048,746Source | 952,574Source | 2,344,785Source | 1,308,085Source |
| Supplemental disclosure of cash flow information: | ||||
| Interest Paid, Excluding Capitalized Interest, Operating ActivitiesUSD | 50,698Source | 10,405Source | 21,136Source | 18,233Source |
| Income Taxes Paid, NetUSD | 572Source | 56Source | — | — |
| Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash and Restricted Cash EquivalentsUSD | 19,876Source | -71,918Source | 259,345Source | — |
| Additional Financial Items | ||||
| Share-based Payment Arrangement, ExpenseUSD | — | — | — | 15,222Source |
| Amortization of Intangible AssetsUSD | 15,064Source | 8,273Source | — | — |
| DepreciationUSD | 139,346Source | 5,799Source | 6,876Source | 5,725Source |
| Foreign Currency Transaction Gain (Loss), before TaxUSD | 146,027Source | -71,702Source | 296,218Source | — |
| Foreign Currency Transaction Gain (Loss), UnrealizedUSD | — | -71,918Source | — | — |
| Gain (Loss) on Disposition of AssetsUSD | 745Source | -1,095Source | — | — |
| General and Administrative ExpenseUSD | 17,941,181Source | 2,490,626Source | 2,477,476Source | 1,764,860Source |
| GoodwillUSD | 62,384,443Source | — | — | — |
| Income Tax Expense (Benefit)USD | — | — | -1,196Source | -67,821Source |
| InterestExpenseNonoperatingUSD | 103,826Source | 12,037Source | — | — |
| Net Income (Loss) Attributable to ParentUSD | -17,504,352Source | -1,799,740Source | -2,133,750Source | -2,811,273Source |
| Operating ExpensesUSD | 18,534,131Source | 3,315,963Source | 3,321,438Source | 2,974,446Source |
| Other Nonoperating Income (Expense)USD | 14,160Source | 9Source | 840Source | 1,684Source |
| Proceeds from Issuance of Common StockUSD | 94,344Source | — | 4,958,738Source | — |
| Proceeds from Stock Options ExercisedUSD | — | — | 11,904Source | — |
income statement · annual statements
| Line item | FY 2026 | FY 2025 | FY 2024 | FY 2023 |
|---|---|---|---|---|
| Total RevenueUSD | 1,636,035Source | 3,087,437Source | 1,138,477Source | 342,441Source |
| Cost of Goods and Services Sold | — | — | — | — |
| Operating Income (Loss)USD | -17,561,458Source | -1,723,714Source | -2,421,522Source | -2,856,303Source |
| Other Nonoperating Income (Expense)USD | 14,160Source | 9Source | 840Source | 1,684Source |
| Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling InterestUSD | -17,504,352Source | — | — | -2,879,094Source |
| Income Tax Expense (Benefit)USD | — | — | -1,196Source | -67,821Source |
| Net Income (Loss) Attributable to ParentUSD | -17,504,352Source | -1,799,740Source | -2,133,750Source | -2,811,273Source |
| Earnings Per Share, BasicUSD per share | -1Source | -0.12Source | -0.14Source | -0.2Source |
| Earnings Per Share, DilutedUSD per share | -1Source | -0.12Source | -0.14Source | -0.2Source |
| Weighted Average Number of Shares Outstanding, Basicshares | 17,508,597Source | 15,076,900Source | 14,764,646Source | 13,839,400Source |
| Weighted Average Number of Shares Outstanding, Dilutedshares | 17,508,597Source | 15,076,900Source | 14,764,646Source | 13,839,400Source |
| Interest Expense (non-operating)USD | 103,826Source | 12,037Source | — | — |
| Additional Financial Items | ||||
| Amortization of Intangible AssetsUSD | 15,064Source | 8,273Source | — | — |
| Current Income Tax Expense (Benefit)USD | — | — | — | -68,720Source |
| Foreign Currency Transaction Gain (Loss), before TaxUSD | 146,027Source | -71,702Source | 296,218Source | — |
| General and Administrative ExpenseUSD | 17,941,181Source | 2,490,626Source | 2,477,476Source | 1,764,860Source |
| Gross ProfitUSD | 972,673Source | 1,592,249Source | 899,916Source | 118,143Source |
| Income (Loss) Attributable to Parent, before TaxUSD | -17,504,352Source | -1,799,740Source | -2,134,946Source | — |
| Income (Loss) from Continuing Operations before Income Taxes, DomesticUSD | -15,462,593Source | — | — | — |
| Interest ExpenseUSD | 53,986Source | 12,416Source | 21,757Source | 252Source |
| Interest Income (Expense), NetUSD | — | — | — | -19,848Source |
| Operating ExpensesUSD | 18,534,131Source | 3,315,963Source | 3,321,438Source | 2,974,446Source |
| Other General and Administrative ExpenseUSD | 12,806,766Source | — | — | — |
| Research and Development ExpenseUSD | 150,375Source | 303,248Source | 482,936Source | 800,232Source |
| Selling and Marketing ExpenseUSD | 442,575Source | 522,089Source | 350,765Source | 409,354Source |