PMNT (Perfect Moment) Accounts Receivable: $1.11 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

PMNT Perfect Moment Ltd PMNT
13 GF Score
Price $0.09
GF Value $0.27
Valuation Possible Value Trap
! 9 Warning Signs
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What is Perfect Moment Accounts Receivable?

Perfect Moment PMNT -33.50% 13 Accounts Receivable is $1.11 Mil as of Jun. 2026. GuruFocus rates PMNT with a GF Score™ of 13/100 and a GF Value™ of $0.27 (Possible Value Trap). The stock has 9 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Perfect Moment's accounts receivables for the quarter that ended in Jun. 2026 was $1.11 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Perfect Moment's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 88.39.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Perfect Moment's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-0.17.


Perfect Moment Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Perfect Moment's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=1.114/1.15*91
=88.39

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Perfect Moment's accounts receivable are only considered to be worth 75% of book value:

Perfect Moment's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(0.707+0.75 * 1.114+0.5 * 3.669-12.229
-0-0)/53.203
=-0.17

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Perfect Moment Accounts Receivable Related Terms


Perfect Moment Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Perfect Moment's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Perfect Moment Accounts Receivable Chart

Perfect Moment Annual Data
Trend Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Accounts Receivable
Get a 7-Day Free Trial 0.62 1.00 1.04 0.89 2.15

Perfect Moment Quarterly Data
Mar20 Mar21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.54 4.76 5.13 2.15 1.11
PMNT
13GF Score
Perfect Moment Ltd PMNT
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Perfect Moment Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $1.11 Mil mean?
Perfect Moment (PMNT) has a Accounts Receivable of $1.11 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Perfect Moment and its competitors.
Is Perfect Moment's Accounts Receivable too high?
Perfect Moment's current Accounts Receivable is $1.11 Mil. Overall, Perfect Moment has a GF Score™ of 13/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Perfect Moment's Accounts Receivable compare to XELB and SKFG?
Perfect Moment's Accounts Receivable of $1.11 Mil can be compared against companies in the Manufacturing - Apparel & Accessories industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Manufacturing - Apparel & Accessories company?
A good Accounts Receivable depends on the Manufacturing - Apparel & Accessories industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Perfect Moment and its competitors. Perfect Moment's current Accounts Receivable is $1.11 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Perfect Moment stock overvalued right now?
Based on GuruFocus' analysis, Perfect Moment (PMNT) is currently considered Possible Value Trap. The stock's GF Value™ is $0.27, compared to a current price of $0.09 — trading 65.5% below its estimated fair value. The current Accounts Receivable is $1.11 Mil. Perfect Moment's overall GF Score™ is 13/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Perfect Moment (PMNT), the current Accounts Receivable is $1.11 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Perfect Moment (PMNT) Overvalued in 2026?

Based on GuruFocus' analysis, Perfect Moment stock appears to be undervalued. The current stock price of $0.09 is trading 65.5% below its estimated GF Value™ of $0.27. GuruFocus considers Perfect Moment to be Possible Value Trap.

Key valuation signals for PMNT:

  • Accounts Receivable: $1.11 Mil
  • GF Value™: $0.27 vs. price of $0.09 (65.5% below fair value)
  • GF Score™: 13/100 with 9 warning signs

No single metric tells the full story. See the PMNT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Perfect Moment Business Description

Address 244 5th Avenue Street 1219, New York, NY, USA, 10001
Perfect Moment Ltd is a luxury lifestyle brand that combines fashion and technical performance across its ranges of skiwear, outerwear, swimwear, and activewear. The company operates at the intersection of luxury fashion and multi-channel commerce. It is organized as a single business segment, product sales, with revenues generated across three geographic markets: the United States, Europe, and the United Kingdom.
13GF Score

Get the complete analysis for PMNT

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.09
Price
$0.27
GF Value