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Side-by-side financial comparison of Assertio Holdings, Inc. (ASRT) and Perfect Moment Ltd. (PMNT). Click either name above to swap in a different company.

Assertio Holdings, Inc. is the larger business by last-quarter revenue ($13.5M vs $11.7M, roughly 1.2× Perfect Moment Ltd.). On growth, Perfect Moment Ltd. posted the faster year-over-year revenue change (0.8% vs -57.9%).

Assertio Therapeutics, Inc. is an American specialty pharmaceutical company. It mainly markets products for treatment in neurology, pain and diseases of the central nervous system. Depomed was founded in 1995 and is headquartered in Newark, California. It is a publicly traded company on NASDAQ, with several products approved by the United States Food and Drug Administration (FDA). On August 15, 2018, the company announced its name change from Depomed, Inc., to Assertio Therapeutics, Inc. As o...

Perfect Moment Ltd is a premium lifestyle and outdoor apparel brand specializing in high-performance, fashionable winter sports gear including ski wear, activewear, and supporting accessories. It serves luxury outdoor and winter sports consumer groups, with sales networks covering core markets in North America, Europe, and the Asia Pacific region.

ASRT vs PMNT — Head-to-Head

Bigger by revenue
ASRT
ASRT
1.2× larger
ASRT
$13.5M
$11.7M
PMNT
Growing faster (revenue YoY)
PMNT
PMNT
+58.7% gap
PMNT
0.8%
-57.9%
ASRT

Income Statement — Q4 FY2025 vs Q3 FY2026

Metric
ASRT
ASRT
PMNT
PMNT
Revenue
$13.5M
$11.7M
Net Profit
$93.0K
Gross Margin
64.4%
Operating Margin
-86.7%
5.0%
Net Margin
0.8%
Revenue YoY
-57.9%
0.8%
Net Profit YoY
103.7%
EPS (diluted)
$-4.54
$0.00

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ASRT
ASRT
PMNT
PMNT
Q4 25
$13.5M
$11.7M
Q3 25
$49.5M
$4.8M
Q2 25
$29.2M
$1.5M
Q1 25
$26.5M
$5.0M
Q4 24
$32.2M
$11.7M
Q3 24
$29.2M
$3.8M
Q2 24
$31.1M
Q1 24
$32.4M
Net Profit
ASRT
ASRT
PMNT
PMNT
Q4 25
$93.0K
Q3 25
$11.4M
$-1.8M
Q2 25
$-16.4M
$-3.8M
Q1 25
$-13.5M
$-7.3M
Q4 24
$-2.5M
Q3 24
$-2.9M
$-2.7M
Q2 24
$-3.7M
Q1 24
$-4.5M
Gross Margin
ASRT
ASRT
PMNT
PMNT
Q4 25
64.4%
Q3 25
60.1%
Q2 25
60.4%
Q1 25
32.0%
Q4 24
54.8%
Q3 24
54.0%
Q2 24
Q1 24
Operating Margin
ASRT
ASRT
PMNT
PMNT
Q4 25
-86.7%
5.0%
Q3 25
23.2%
-23.9%
Q2 25
-27.5%
-207.5%
Q1 25
-50.0%
-130.1%
Q4 24
-41.9%
-11.1%
Q3 24
-10.4%
-66.7%
Q2 24
-11.6%
Q1 24
-13.4%
Net Margin
ASRT
ASRT
PMNT
PMNT
Q4 25
0.8%
Q3 25
23.1%
-38.6%
Q2 25
-56.0%
-259.4%
Q1 25
-51.1%
-145.5%
Q4 24
-21.3%
Q3 24
-10.0%
-71.6%
Q2 24
-11.8%
Q1 24
-13.9%
EPS (diluted)
ASRT
ASRT
PMNT
PMNT
Q4 25
$-4.54
$0.00
Q3 25
$0.11
$-0.06
Q2 25
$-0.17
$-0.21
Q1 25
$-0.14
$-0.45
Q4 24
$-3.28
$-0.15
Q3 24
$-0.03
$-0.17
Q2 24
$-0.04
Q1 24
$-0.05

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ASRT
ASRT
PMNT
PMNT
Cash + ST InvestmentsLiquidity on hand
$63.4M
$1.6M
Total DebtLower is stronger
Stockholders' EquityBook value
$94.0M
$1.1M
Total Assets
$267.0M
$13.8M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ASRT
ASRT
PMNT
PMNT
Q4 25
$63.4M
$1.6M
Q3 25
$93.4M
$393.0K
Q2 25
$98.2M
$3.0M
Q1 25
$87.3M
$6.2M
Q4 24
$100.1M
$2.8M
Q3 24
$88.6M
$725.0K
Q2 24
$88.4M
Q1 24
$80.7M
Total Debt
ASRT
ASRT
PMNT
PMNT
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
$1.9M
Q3 24
$1.8M
Q2 24
Q1 24
$38.6M
Stockholders' Equity
ASRT
ASRT
PMNT
PMNT
Q4 25
$94.0M
$1.1M
Q3 25
$105.8M
$981.0K
Q2 25
$93.3M
$987.0K
Q1 25
$108.5M
$1.9M
Q4 24
$121.1M
$907.0K
Q3 24
$130.5M
$2.7M
Q2 24
$132.2M
Q1 24
$134.5M
Total Assets
ASRT
ASRT
PMNT
PMNT
Q4 25
$267.0M
$13.8M
Q3 25
$319.8M
$15.0M
Q2 25
$273.8M
$8.3M
Q1 25
$286.4M
$13.3M
Q4 24
$284.7M
$13.2M
Q3 24
$276.0M
$13.3M
Q2 24
$279.4M
Q1 24
$282.0M
Debt / Equity
ASRT
ASRT
PMNT
PMNT
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
2.11×
Q3 24
0.67×
Q2 24
Q1 24
0.29×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ASRT
ASRT
PMNT
PMNT
Operating Cash FlowLast quarter
$-30.0M
$2.3M
Free Cash FlowOCF − Capex
$2.2M
FCF MarginFCF / Revenue
19.1%
Capex IntensityCapex / Revenue
0.3%
Cash ConversionOCF / Net Profit
24.26×
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ASRT
ASRT
PMNT
PMNT
Q4 25
$-30.0M
$2.3M
Q3 25
$-4.8M
$-7.2M
Q2 25
$19.1M
$-3.9M
Q1 25
$-12.5M
$-1.1M
Q4 24
$11.5M
$-1.0M
Q3 24
$-35.0K
$-3.9M
Q2 24
$7.4M
Q1 24
$7.5M
Free Cash Flow
ASRT
ASRT
PMNT
PMNT
Q4 25
$2.2M
Q3 25
Q2 25
Q1 25
$-1.1M
Q4 24
$-1.2M
Q3 24
$-3.9M
Q2 24
Q1 24
FCF Margin
ASRT
ASRT
PMNT
PMNT
Q4 25
19.1%
Q3 25
Q2 25
Q1 25
-21.8%
Q4 24
-10.6%
Q3 24
-101.5%
Q2 24
Q1 24
Capex Intensity
ASRT
ASRT
PMNT
PMNT
Q4 25
0.3%
Q3 25
Q2 25
Q1 25
0.3%
Q4 24
1.6%
Q3 24
0.0%
1.0%
Q2 24
Q1 24
Cash Conversion
ASRT
ASRT
PMNT
PMNT
Q4 25
24.26×
Q3 25
-0.42×
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Q1 24

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

ASRT
ASRT

Products$12.8M95%
Other$719.0K5%

PMNT
PMNT

Segment breakdown not available.

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