{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-011184","form_type":"8-K","ticker":"PMNT","cik":"0001849221","company_name":"Perfect Moment Ltd.","filed_at":"2024-03-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.994075+00:00","generated_at":"2026-06-04T08:03:04.375075+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Perfect Moment Q3 net income $1.2M, revenue down 21% to $12.7M; eCommerce up 23%","bullets":["Q3 net income $1.2M ($0.08 diluted EPS) vs $3.3M a year ago; revenue $12.7M, down 21%.","eCommerce revenue rose 23% to record $3.8M; wholesale down 32% to $9.0M on shipment timing.","Nine-month revenue record $19.6M (+1%); net loss narrowed to $3.0M from $7.8M.","Gross margin improved to 39.0% for nine months; Q3 adjusted EBITDA $1.7M vs $4.1M.","IPO on Feb 8, 2024 raised net $6.4M; pro forma cash $9.8M, no long-term debt."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-011184","json":"https://secwatch.observer/filing/0001493152-24-011184.json","markdown":"https://secwatch.observer/filing/0001493152-24-011184.md","text":"https://secwatch.observer/filing/0001493152-24-011184.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849221/000149315224011184/0001493152-24-011184-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849221/000149315224011184/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T08:03:04.375075+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"dc75d25c8784a97d2e75ab948c8f34b9013adf95","claim":"Perfect Moment Ltd. reported three and nine months ended December 31, 2023 results: net income Net income totaled $1.2 million, or $0.23 per basic share and $0.08 per diluted share.","evidence_excerpt":"On March 25, 2024, Perfect Moment Ltd. issued a press release reporting its financial results for the three and nine months ended December 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1849221/000149315224011184/0001493152-24-011184-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three and nine months ended December 31, 2023"},{"label":"Net income","value":"Net income totaled $1.2 million, or $0.23 per basic share and $0.08 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}