Perfect Moment Ltd. 10-Q

ITEM 5 - OTHER INFORMATION Insider Trading Arrangements During 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 as defined in Item 408(a) of Regulation S-K under the Exchange Act. 31 ITEM 6 - EXHIBITS The exhibits listed below are filed as part of this Quarterly Report on Form 10-Q, or are incorporated herein by reference, in each case as indicated below. Incorporated by Reference Exhibit Number Description Form File No. Exhibit Filing Date 3.1 Amended and Restated Certificate of Incorporation of the Company 8-K 001-41930 3.1 February 13, 2024 3.2 Amended and Restated Bylaws of the Company 8-K 001-41930 3.2 February 13, 2024 3.3 Certificate of Designations of 12.00% Series AA Convertible Preferred Stock. 8-K 001-41930 3.1 April 2, 2025 3.4 Certificate of Adoption of Bylaw Amendment 8-K 001-41930 3.1 October 10, 2025 3.5 Certificate of Amendment of Certificate Designations, Preferences, Limitations, Restrictions and Relative Rights 12.00% Series AA Convertible Preferred Stock of Perfect Moment Ltd. 8-K 001-41930 3.1 January 21, 2026 4.1 Form of the Company’s Common Stock Certificate S-1 333-274913 4.1 November 6, 2023 4.2 Form of Underwriter Warrants S-1 333-274913 4.2 January 22, 2024 4.3 Form of Convertible Promissory Note for 2021 Debt Financing S-1 333-274913 4.3 November 6, 2023 4.4 Form of Amendment No. 1 to Convertible Promissory Note for 2021 Debt Financing S-1 333-274913 4.4 November 6, 2023 4.5 Form of Amendment No. 2 to Convertible Promissory Note for 2021 Debt Financing S-1 333-274913 4.5 November 6, 2023 4.6 Form of Amendment No. 3 to Convertible Promissory Note for 2021 Debt Financing S-1 333-274913 4.6 January 18, 2024 4.7 Form of Convertible Promissory Note for 2022 Debt Financing S-1 333-274913 4.6 November 6, 2023 4.8 Form of Amendment No. 1 to Convertible Promissory Note for 2022 Debt Financing S-1 333-274913 4.7 November 6, 2023 4.9 Form of Amendment No. 2 to Convertible Promissory Note for 2022 Debt Financing S-1 333-274913 4.9 January 18, 2024 4.10 Form of Convertible Secured Note dated December 6, 2024 8-K 001-41930 10.2 December 12, 2024 4.11 Form of Placement Agent Warrant 8-K 001-41930 4.1 April 2, 2025 4.12 Form of Amendment No. 1 to Convertible Promissory Note for 2022 Debt Financing S-1 333-274913 4.7 November 6, 2023 4.13 Representative’s Warrants 8-K 001-41930 4.1 June 30, 2025 4.14 Promissory Note, Dated August 26, 2025 8-K 001-41930 10.1 August 27, 2025 4.15 Promissory Note, Dated August 26, 2025 8-K 001-41930 10.2 August 27, 2025 4.16 Form of Warrant 8-K 001-41930 4.1 August 27, 2025 4.17 Amended and Restated Promissory Note, dated October 30, 2025 8-K 001-41930 10.1 October 31, 2025 4.18 Form of Amended Warrant 1 8-K 001-41930 4.1 January 21, 2026 4.19 Form of Warrant 2 8-K 001-41930 4.2 January 21, 2026 10.1 Equity Purchase Agreement, dated October 7, 2025 between the Company and the Investor 8-K 001-41930 10.1 October 10, 2025 10.2 Registration Rights Agreement, dated October 7, 2025, between the Company and the Investor 8-K 001-41930 10.2 October 10, 2025 32 31.1 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 31.2 Certification of the Principal Financial 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 32.1* Certifications of the Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 32.2* Certifications of the Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 101.INS 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). 101.SCH Inline XBRL Taxonomy Extension Calculation Linkbase Document 101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document 101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document 101.LAB Inline XBRL Taxonomy Extension Labels Linkbase Document 101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document 104 Cover 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 the SEC and are not to be incorporated by reference into any filing of Perfect Moment Ltd. under the Securities Act or the Exchange Act, whether made before or after the date of this Quarterly Report on Form 10-Q, irrespective of any general incorporation language contained in such filing. 33 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. PERFECT MOMENT LTD. Date: February 12, 2026 By: /s/ Jane Gottschalk Jane Gottschalk President (Principal Executive Officer) Date: February 12, 2026 By: /s/ Chath Weerasinghe Chath Weerasinghe Chief Financial Officer and Chief Operating Officer (Principal Financial and Accounting Officer) 34