---
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"
generated_at: "2026-06-04T08:03:04.375075+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Perfect Moment Q3 net income $1.2M, revenue down 21% to $12.7M; eCommerce up 23%

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-24-011184
- JSON: https://secwatch.observer/filing/0001493152-24-011184.json
- Plain text: https://secwatch.observer/filing/0001493152-24-011184.txt

## Key facts
- Earnings Releases
  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.
  - Period: three and nine months ended December 31, 2023
  - Net income: Net income totaled $1.2 million, or $0.23 per basic share and $0.08 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1849221/000149315224011184/0001493152-24-011184-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.