PMNTOTCApparel & Other Finishd Prods of Fabrics & Similar MatlUS GAAP · USD

Perfect Moment Ltd.

Perfect Moment Ltd. is a Delaware-based luxury fashion company that designs and sells ski, surf, and activewear under the Perfect Moment brand. Its business combines direct-to-consumer ecommerce with wholesale distribution, and it also operates through selected physical retail locations and pop-up stores.

Liikevaihto23,6milj. USD
+9,8 %v/v
Liikevoitto (EBIT)−5,2milj. USD
+62,0 %v/v
EBIT-marginaali−22,2%
+42,0 %-yks.v/v
Nettotulos−7,1milj. USD
+55,3 %v/v
Vapaa kassavirta−9,4milj. USD
+7,9 %v/v

Tilikausi 2026 · muutos edellisvuodesta

Kehitys 2023–2026

−20−100102030milj. USD2023: 23 milj. USD2023: EBIT −8,6 milj. USD20232024: 24 milj. USD2024: EBIT −7,7 milj. USD20242025: 22 milj. USD2025: EBIT −14 milj. USD20252026: 24 milj. USD2026: EBIT −5,2 milj. USD202624−5,2
LiikevaihtoLiikevoitto (EBIT)

Liiketoiminta

Osuus liikevaihdosta
Ski apparel45 %

Premium ski clothing and outerwear sold under the Perfect Moment brand.

Surf and activewear25 %

Lifestyle and performance apparel for surf and active use.

Direct-to-consumer ecommerce20 %

Online sales through the company-operated ecommerce channel.

Wholesale distribution10 %

Sales to retail partners for resale through third-party channels.

Tuotteet

Raportoitu · osuus liikevaihdosta
61,0%35,0%FY2026100 %
  • Wholesale Revenue61,0 %
  • Ecommerce Revenues35,0 %
  • Partnership Revenues3,7 %
  • Retail0,3 %

Lähde: 10-K FY2026, yhtiön tuotelinjoittain raportoima liikevaihto (SEC XBRL). Osuudet on laskettu näytetyistä riveistä ja ne summautuvat 100 %:iin.

Asiakkaat

Perfect Moment sells to consumers who buy premium fashion and performance apparel for skiing, travel, surf, and active lifestyles. It also sells through wholesale partners that resell the brand in curated retail environments, which helps extend reach and brand visibility. The customer base is seasonal and discretionary, with demand influenced by fashion appeal, brand strength, and product availability.

Direct-to-consumer shoppers

Buy through the company’s ecommerce platform for full brand assortment and direct engagement.

Wholesale retail partners

Purchase inventory for resale in third-party stores and help broaden market reach.

Luxury winter sports consumers

Buy ski apparel and outerwear for performance and premium fashion positioning.

Surf and activewear consumers

Buy lifestyle and active collections for casual and sport-oriented use.

Strategia

Perfect Moment’s strategy centers on strengthening its direct-to-consumer ecommerce channel while maintaining wholesale relationships that extend brand reach. The company is also building brand visibility through pop-up stores and evaluating owned retail locations, which can deepen customer engagement and support long-term channel mix expansion.

Strengthen direct-to-consumer ecommerceLyhyt aikaväli

The brand’s future growth depends on owning the customer relationship and controlling presentation.

Expand physical retail presenceKeskipitkä aikaväli

Pop-ups and owned stores can increase brand visibility and create a halo effect across channels.

Maintain wholesale distributionKeskipitkä aikaväli

Wholesale partners extend reach and help the brand access customers beyond its own channels.

Maantiede

Q4/2025

The company generates revenue primarily in the United States, the United Kingdom, and Europe, with foreign exchange exposure tied to pound sterling and euro sales. It also operates internationally through wholesale and retail channels, including pop-up activity in markets such as Verbier. Geography matters because the brand depends on international fashion demand, seasonal ski markets, and currency translation across sales and operating costs.

Europe52 %
USA36 %
UK12 %

Osuus liikevaihdosta, jonka yhtiö raportoi maantieteellisesti.

Riskit

Perfect Moment faces risks tied to brand strength, discretionary consumer demand, and dependence on a limited number of manufacturers and wholesale partners. Its international footprint also creates foreign exchange exposure, while new retail formats and ecommerce execution add operational and inventory risk.

Järjestetty vakavuuden mukaan
MatalaKohtalainenKorkeaMatalaKohtalainenKorkeaVaikutus →Todennäköisyys →Dependence on brand strength1Discretionary demand downturn2Limited third-party manufacturing and supply chain dependence3Wholesale partner concentration4Foreign exchange exposure5Ecommerce and data security risk6
Vaikutus on riskin vakavuus ja todennäköisyys sen toteutumisen todennäköisyys lähivuosina, molemmat arvioitu yhtiön raporttien perusteella. Numerot vastaavat listaa.
  1. Dependence on brand strengthVaikutus: KorkeaTodennäköisyys: Korkea

    Luxury apparel demand is driven by brand desirability and fashion relevance.

    Kohdistuu: Core ski and lifestyle collections

  2. Discretionary demand downturnVaikutus: KorkeaTodennäköisyys: Korkea

    Customers can defer purchases of premium apparel during weaker consumer conditions.

    Kohdistuu: Luxury outerwear and activewear

  3. Limited third-party manufacturing and supply chain dependenceVaikutus: KorkeaTodennäköisyys: Korkea

    The company relies on outside suppliers for product availability and timing.

    Kohdistuu: Product sourcing and inventory

  4. Wholesale partner concentrationVaikutus: KorkeaTodennäköisyys: Kohtalainen

    A meaningful part of sales depends on maintaining third-party retail relationships.

    Kohdistuu: Wholesale channel

  5. Foreign exchange exposureVaikutus: KeskitasoTodennäköisyys: Kohtalainen

    Revenue is generated in USD, GBP, and EUR while costs are in multiple currencies.

    Kohdistuu: UK and Europe sales

  6. Ecommerce and data security riskVaikutus: KeskitasoTodennäköisyys: Kohtalainen

    Online sales depend on reliable platform performance and customer data protection.

    Kohdistuu: Direct-to-consumer channel

Kirjanpito

Harkinnanvaraiset erät
Revenue reserves

Net sales depend on estimates for returns, claims, chargebacks, and markdowns.

Vaikutus: Can shift reported revenue between periods

Seasonality and inventory accounting

Winter product cycles require inventory build before peak selling periods.

Vaikutus: Affects working capital and quarterly gross margin comparability

Foreign currency translation

Revenue and expenses are denominated in USD, GBP, EUR, and HKD.

Vaikutus: Can create translation gains or losses and cash flow mismatch

Lease accounting for retail expansion

Owned stores and pop-ups may involve lease commitments and right-of-use assets.

Vaikutus: Affects balance sheet leverage and operating expense timing

Julkisesti listattuja yhtiöitä, joilla on samankaltainen liiketoiminta.

Päivitetty: 24.9.2026

Perfect Moment Ltd. (OTC) – Apparel & Other Finishd Prods of Fabrics | Analyysi – Clarifo