{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-038779","form_type":"8-K","ticker":"PMNT","cik":"0001849221","company_name":"Perfect Moment Ltd.","filed_at":"2026-08-17T21:00:28+00:00","discovered_at":"2026-08-17T21:02:03.079750+00:00","generated_at":"2026-08-17T21:02:20.747064+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Perfect Moment Q1 FY27 revenue down 21.9% to $1.2M; net loss narrows to $3.5M","bullets":["Revenue fell 21.9% to $1.2M vs $1.5M; wholesale up 268% to $563K, eCommerce down 40.2% to $585K.","Net loss improved to $3.5M ($0.07/share) from $3.8M ($0.21/share); adjusted EBITDA loss widened to $3.1M.","Gross margin fell 580bps to 54.5%; operating expenses down 1.4% to $3.89M.","Cash $0.7M at June 30; raised $2.0M in May 2026; $6.0M drawn on $10M revolver, $1.0M more in July.","Transitioning to full-price luxury model; September Fall/Winter 2026 launch expected to drive peak season."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-038779","json":"https://secwatch.observer/filing/0001493152-26-038779.json","markdown":"https://secwatch.observer/filing/0001493152-26-038779.md","text":"https://secwatch.observer/filing/0001493152-26-038779.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226038779/0001493152-26-038779-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1849221/000149315226038779/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-17T21:02:20.747064+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"}