{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-006460","form_type":"8-K","ticker":"PMNT","cik":"0001849221","company_name":"Perfect Moment Ltd.","filed_at":"2026-02-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.527026+00:00","generated_at":"2026-05-16T03:06:07.993011+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Perfect Moment posts first profitable quarter; net income of $93k vs loss of $2.5M YoY","bullets":["Q3 FY26 net income $93k ($0.00 diluted) vs net loss $2.5M ($0.15 loss) YoY.","Gross margin improved to 64.4% from 54.8% YoY; revenue flat at $11.7M.","Operating income $583k vs operating loss $1.3M; adjusted EBITDA $882k vs loss of $671k.","H&M collaboration sold out in first day; opened first owned retail store in Verbier, Switzerland.","Short-term borrowings fully repaid; long-term debt facility secured to lower interest expenses."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-006460","json":"https://secwatch.observer/filing/0001493152-26-006460.json","markdown":"https://secwatch.observer/filing/0001493152-26-006460.md","text":"https://secwatch.observer/filing/0001493152-26-006460.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226006460/0001493152-26-006460-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226006460/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T03:06:07.993011+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}