Perfect MomentPMNT +35.36%31 ROE % is 36.51% as of Dec. 2025. GuruFocus rates PMNT with a GF Score™ of 31/100. The stock has 5 warning signs investors should review. Among 1,025 Manufacturing - Apparel & Accessories companies, Perfect Moment ranks worse than 99.71% on this metric.
ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Perfect Moment's annualized net income for the quarter that ended in Dec. 2025 was $0.37 Mil. Perfect Moment's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was $1.02 Mil. Therefore, Perfect Moment's annualized ROE % for the quarter that ended in Dec. 2025 was 36.51%.
The historical rank and industry rank for Perfect Moment's ROE % or its related term are showing as below:
PMNT'
s ROE % Range Over the Past 10 Years
Min: -1686.26 Med: -481.61 Max: -331.41
Current: -1113.6
During the past 6 years, Perfect Moment's highest ROE % was -331.41%. The lowest was -1,686.26%. And the median was -481.61%.
ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.
The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:
Note:
The net income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 2025) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.
* 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 Income is used.
Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.
Perfect Moment ROE % Related Terms
Perfect Moment ROE % Historical Data
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The historical data trend for Perfect Moment's ROE % 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.
For the Apparel Manufacturing subindustry, Perfect Moment's ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Perfect Moment's ROE % distribution charts can be found below:
* The bar in red indicates where Perfect Moment's ROE % falls into.
* 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.
In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data,
the net income data used here is four times the quarterly (Dec. 2025) net income data.
ROE % is displayed in the 30-year financial page.
Perfect Moment (PMNT) has a ROE % of 36.51% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Perfect Moment and its competitors. According to the industry distribution chart, Perfect Moment ranks #1022 out of 1025 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 99.7%.
Is Perfect Moment's ROE % too high?
Perfect Moment's current ROE % is 36.51%. The Manufacturing - Apparel & Accessories industry median ROE % is 4.13. Perfect Moment's value of 36.51% is 784% above this industry median. Based on the distribution chart, Perfect Moment ranks #1022 out of 1025 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. 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 ROE % compare to XELB and AHRO?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Perfect Moment ranks #1022 out of 1025 companies for ROE %. This places Perfect Moment in the lower half of its industry. The industry median ROE % is 4.13. Perfect Moment's value of 36.51% is 784% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % for a Manufacturing - Apparel & Accessories company?
The median ROE % among Manufacturing - Apparel & Accessories companies is 4.13, based on 1,025 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Perfect Moment's current ROE % of 36.51% is 784% above 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Perfect Moment and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROE % is 4.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Perfect Moment's current ROE % is 36.51%. 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 ROE % of 36.51%. The current ROE % is 36.51% and 784% above the Manufacturing - Apparel & Accessories industry median of 4.13. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Perfect Moment (PMNT), the current ROE % is 36.51% 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 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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