Perfect Moment Ltd. 10-Q

ITEM 2 - UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS Recent Sales of Unregistered Securities None. Use of IPO Proceeds On February 12, 2024, we consummated the initial public offering of our common stock pursuant to which we issued and sold 1,334,000 shares of our common stock at a price to the public of $6.00 per share, for aggregate approximate net proceeds of $6,426, after deducting underwriting discounts and commissions and estimated offering expenses. The underwriters did not exercise their over-allotment option to purchase 200,100 additional shares of common stock at $6.00 per share, therefore, we received net proceeds of $0 and incurred no additional expenses. All of the shares of common stock issued and sold in our initial public offering were registered under the Securities Act pursuant to a registration statement on Form S-1 (File No. 333-274913), which was declared effective by the SEC on February 7, 2024. None of the expenses incurred by us were direct or indirect payments to any of (i) our directors or officers or their associates, (ii) persons owning 10% or more of our common stock, or (iii) our affiliates. There has been no material change in the planned use of proceeds from our initial public offering as described in our final prospectus filed with the SEC on February 9, 2024 pursuant to Rule 424(b)(4). ThinkEquity LLC and Laidlaw & Company (UK) Ltd. acted as joint bookrunners for the initial public offering. To date, we have not spent any significant amount of the proceeds. ITEM 3 - DEFAULTS UPON SENIOR SECURITIES None. ITEM 4 - MINE SAFETY DISCLOSURES Not applicable.