Phase Space AI

Financial Model Notes

PTC Inc [PTC]

PTC Inc [PTC] — Financial Model Notes

Sources and precedence

The SG&A test, run as instructed, result reported either way

FY2025
AV sellingGeneralAndAdministrative $226,058,000
Filed GeneralAndAdministrativeExpense $226,058,000 — byte-identical
Filed SellingAndMarketingExpense $566,516,000 — absent from AV
True SG&A $792,574,000
AV error 3.51x light · 20.68pp of revenue

Result: DEFECTIVE on PTC. Same failure mode as NOW/INTU/ORCL and as PRGS in this same cluster: the field carries the G&A line only, byte-for-byte, and drops S&M entirely. Note the ratio varies widely by name (2.95x on PRGS, 3.51x on PTC, 1.68x on EXLS) — it is a function of each company's S&M-to-G&A ratio, not a constant. A prior that says "always ~4.7x light" would have been wrong on all three names in this cluster, in both directions.

By contrast, AV's researchAndDevelopment = $457,693,000 matches the filed ResearchAndDevelopmentExpense exactly, and commonStockSharesOutstanding = 115,506,000 against a filed 115,505,791 (0.0002%). Both CLEAN.

Reconciliations that tie

Check Result
Gross profit + cost of revenue = revenue (FY2025) $2,294.243m + $444.983m = $2,739.226m ✓
Gross profit − total opex = operating income $2,294.243m − $1,311.858m = $982.385m ✓
Opex bridge sums to filed OperatingExpenses 457.693 + 566.516 + 226.058 + 45.948 + 15.643 = $1,311.858m ✓
Q3 FY2026 GAAP EPS $118.780m ÷ $1.03 = 115.32m diluted, consistent with the filed cover count
Balance sheet (8-K) assets $6,513.577m = liabilities + equity $6,513.577m ✓

TTM construction

Rolling four quarters to 30 June 2026: 2026-06-30, 2026-03-31, 2025-12-31, 2025-09-30. The Sep-2025 fiscal Q4 is included and it is the single largest quarter in the series ($893.795m revenue, 48.5% operating margin). Cross-check against FY2025 − (Q1+Q2+Q3): $2,739.226m − ($565.128 + $636.366 + $643.937) = $893.795m — matches to the dollar. The fiscal-Q4 EDGAR-tagging gap does not corrupt this series.

This is also why the TTM window is not a valid terminal-margin basis on this name — see PTC_Valuation.md §2. The Q4 quarter that ties perfectly is precisely the quarter that contaminates.

Splits

SPLITS queried explicitly. Result: one entry, factor 0.4 on 2006-02-28 (a 2-for-5 reverse). Nothing in the last 20 years. No split-basis mismatch is possible in the window used.

Modelling conventions

What was NOT verified