1 unchanged sentence
Trading Arrangements
−Removed: the quarter ended September 30, 2025, none of the Company’s directors or officers (as defined in Rule 16a-1(f) under the Exchange
+Added: the quarter ended December 31, 2025, none of the Company’s directors or officers (as defined in Rule 16a-1(f) under the Exchange
Act) adopted or terminated a “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement,” each
2 unchanged sentences
as indicated below.
−Removed: Incorporated by Reference
−Removed: Exhibit Number
Amended and Restated Certificate of Incorporation of the Company
−Removed: February 13, 2024
Amended and Restated Bylaws of the Company
−Removed: February 13, 2024
Certificate of Designations of 12.00% Series AA Convertible Preferred Stock.
−Removed: April 2, 2025
Certificate of Adoption of Bylaw Amendment
−Removed: October 10, 2025
+Added: Certificate of Amendment of Certificate Designations, Preferences, Limitations, Restrictions and Relative Rights 12.00% Series AA Convertible Preferred Stock of Perfect Moment Ltd.
+Added: January 21, 2026
Form of the Company’s Common Stock Certificate
−Removed: November 6, 2023
Form of Underwriter Warrants
−Removed: January 22, 2024
Form of Convertible Promissory Note for 2021 Debt Financing
−Removed: November 6, 2023
Form of Amendment No.
1 to Convertible Promissory Note for 2021 Debt Financing
−Removed: November 6, 2023
Form of Amendment No.
2 to Convertible Promissory Note for 2021 Debt Financing
−Removed: November 6, 2023
Form of Amendment No.
3 to Convertible Promissory Note for 2021 Debt Financing
−Removed: January 18, 2024
Form of Convertible Promissory Note for 2022 Debt Financing
−Removed: November 6, 2023
Form of Amendment No.
1 to Convertible Promissory Note for 2022 Debt Financing
−Removed: November 6, 2023
Form of Amendment No.
2 to Convertible Promissory Note for 2022 Debt Financing
−Removed: January 18, 2024
Form of Convertible Secured Note dated December 6, 2024
−Removed: December 12, 2024
Form of Placement Agent Warrant
−Removed: April 2, 2025
Form of Amendment No.
1 to Convertible Promissory Note for 2022 Debt Financing
−Removed: November 6, 2023
Representative’s Warrants
−Removed: June 30, 2025
Promissory Note, Dated August 26, 2025
−Removed: August 27, 2025
Promissory Note, Dated August 26, 2025
−Removed: August 27, 2025
Form of Warrant
−Removed: August 27, 2025
Amended and Restated Promissory Note, dated October 30, 2025
−Removed: October 31, 2025
−Removed: Purchase Agreement dated August 27, 2025 by and between Perfect Moment Ltd.
−Removed: and X3 Higher Moment Fund LLC
−Removed: August 27, 2025
−Removed: Registration Rights Agreement dated August 27, 2025 by and between Perfect Moment Ltd.
−Removed: and X3 Higher Moment Fund LLC
−Removed: August 27, 2025
+Added: Form of Amended Warrant 1
+Added: January 21, 2026
+Added: Form of Warrant 2
+Added: January 21, 2026
Equity Purchase Agreement, dated October 7, 2025 between the Company and the Investor
−Removed: October 10, 2025
Registration Rights Agreement, dated October 7, 2025, between the Company and the Investor
−Removed: October 10, 2025
Certification of the Principal Executive Officer pursuant to Rules 13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
4 unchanged sentences
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
−Removed: Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document).
−Removed: Inline XBRL Taxonomy Extension Calculation Linkbase Document
−Removed: Inline XBRL Taxonomy Extension Calculation Linkbase Document
−Removed: Inline XBRL Taxonomy Extension Definition Linkbase Document
−Removed: Inline XBRL Taxonomy Extension Labels Linkbase Document
−Removed: Inline XBRL Taxonomy Extension Presentation Linkbase Document
−Removed: Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101)
+Added: XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within
+Added: the Inline XBRL document).
+Added: XBRL Taxonomy Extension Calculation Linkbase Document
+Added: XBRL Taxonomy Extension Calculation Linkbase Document
+Added: XBRL Taxonomy Extension Definition Linkbase Document
+Added: XBRL Taxonomy Extension Labels Linkbase Document
+Added: XBRL Taxonomy Extension Presentation Linkbase Document
+Added: Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101)
The certifications attached as Exhibit 32.1 that accompany this Quarterly Report on Form 10-Q are deemed furnished and not filed with
5 unchanged sentences
the undersigned thereunto duly authorized.
−Removed: November 13, 2025
+Added: February 12, 2026
Jane Gottschalk
−Removed: (Principal Executive Officer)
−Removed: November 13, 2025
+Added: Executive Officer)
+Added: February 12, 2026
Chath Weerasinghe
2 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.