PMNT (Perfect Moment) Cash Conversion Cycle: 76.37 (As of Dec. 2025)


PMNT Perfect Moment Ltd PMNT
31 GF Score
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What is Perfect Moment Cash Conversion Cycle?

Perfect Moment PMNT -0.23% 31 Cash Conversion Cycle is 76.37 as of Dec. 2025. GuruFocus rates PMNT with a GF Score™ of 31/100. The stock has 5 warning signs investors should review.

Cash Conversion Cycle is one of several measures of management effectiveness. It equals Days Sales Outstanding + Days Inventory - Days Payable.

Perfect Moment's Days Sales Outstanding for the three months ended in Dec. 2025 was 38.7.
Perfect Moment's Days Inventory for the three months ended in Dec. 2025 was 124.61.
Perfect Moment's Days Payable for the three months ended in Dec. 2025 was 86.94.
Therefore, Perfect Moment's Cash Conversion Cycle (CCC) for the three months ended in Dec. 2025 was 76.37.


Perfect Moment  (OTCPK:PMNT) Cash Conversion Cycle Explanation

Generally, the lower this number is, the better for the company. Although it should be combined with other metrics (such as ROE % and ROA %), it can be especially useful for comparing close competitors, because the company with the lowest CCC is often the one with better management.


Be Aware

CCC is most effective with retail-type companies, which have inventories that are sold to customers. Consulting businesses, software companies and insurance companies are all examples of companies for whom this metric is meaningless.

The CCC is one of several tools that can help you evaluate management, especially if it is calculated for several consecutive time periods and for several competitors. Decreasing or steady CCCs are good, while rising ones should motivate you to dig a bit deeper.


Perfect Moment Cash Conversion Cycle Related Terms


Perfect Moment Cash Conversion Cycle Historical Data

* Premium members only.

The historical data trend for Perfect Moment's Cash Conversion Cycle 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 Cash Conversion Cycle Chart

Perfect Moment Annual Data
Trend Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Cash Conversion Cycle
Get a 7-Day Free Trial 87.75 29.54 20.87 39.79 10.03

Perfect Moment Quarterly Data
Mar20 Mar21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Cash Conversion Cycle 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 54.42 55.81 -109.22 88.18 76.37

PMNT vs XELB, AHRO, SKFG: Cash Conversion Cycle Comparison

For the Apparel Manufacturing subindustry, Perfect Moment's Cash Conversion Cycle, along with its competitors' market caps and Cash Conversion Cycle data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Perfect Moment Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Perfect Moment's Cash Conversion Cycle distribution charts can be found below:

* The bar in red indicates where Perfect Moment's Cash Conversion Cycle falls into.


PMNT
31GF Score
Perfect Moment Ltd PMNT
Cash Conversion Cycle is just one metric. See GF Score™, valuation, warning signs, and more.
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Perfect Moment Cash Conversion Cycle Calculation

Cash Conversion Cycle (CCC) measures how fast a company can convert cash on hand into even more cash on hand. This metric looks at the amount of time needed to sell inventory, the amount of time needed to collect receivables and the length of time the company is afforded to pay its bills without incurring penalties.

Cash Conversion Cycle is one of several measures of management effectiveness.

Perfect Moment's Cash Conversion Cycle for the fiscal year that ended in Mar. 2025 is calculated as

Cash Conversion Cycle=Days Sales Outstanding +Days Inventory-Days Payable
=16.31+62.59-68.87
=10.03

Perfect Moment's Cash Conversion Cycle for the quarter that ended in Dec. 2025 is calculated as:

Cash Conversion Cycle=Days Sales Outstanding+Days Inventory-Days Payable
=38.7+124.61-86.94
=76.37

* 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.

Frequently Asked Questions Learn more about Cash Conversion Cycle →
What does a Cash Conversion Cycle of 76.37 mean?
Perfect Moment (PMNT) has a Cash Conversion Cycle of 76.37 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Perfect Moment and its competitors.
Is Perfect Moment's Cash Conversion Cycle too high?
Perfect Moment's current Cash Conversion Cycle is 76.37. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 124.21. Perfect Moment's value of 76.37 is 38.5% below this industry median. Overall, Perfect Moment has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does Perfect Moment's Cash Conversion Cycle compare to XELB and AHRO?
Perfect Moment's Cash Conversion Cycle of 76.37 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 124.21. Perfect Moment's value of 76.37 is 38.5% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Conversion Cycle for a Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 124.21, based on 1,039 companies in the industry. Companies in the top quartile (top 25%) have a Cash Conversion Cycle significantly above this median, while those in the bottom quartile fall well below. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Perfect Moment's current Cash Conversion Cycle of 76.37 is 38.5% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Conversion Cycle mean?
A high Cash Conversion Cycle can signal that a stock is expensive relative to its fundamentals. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Perfect Moment and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 124.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Perfect Moment's current Cash Conversion Cycle is 76.37. 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?
Perfect Moment (PMNT) has a current Cash Conversion Cycle of 76.37. The current Cash Conversion Cycle is 76.37 and 38.5% below the Manufacturing - Apparel & Accessories industry median of 124.21. Perfect Moment's overall GF Score™ is 31/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Conversion Cycle calculated?
Cash Conversion Cycle is calculated from a company's financial statements. For Perfect Moment (PMNT), the current Cash Conversion Cycle is 76.37 as of Dec. 2025. 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.

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.
31GF Score

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