What changed in this filing

/stocks — the workspaceLOADING

Item 5. Other Information

2026-08-14 compared with 2026-02-12 · 36 added, 40 removed, 30 unchanged (72% of the section changed)

1 unchanged sentence

Trading Arrangements

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.

the quarter ended June 30, 2026, 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.

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.

Amended and Restated Certificate of Incorporation of the Company

Amended and Restated Bylaws of the Company

Certificate of Designations of 12.00% Series AA Convertible Preferred Stock.

Certificate of Adoption of Bylaw Amendment

Certificate of Amendment of Certificate Designations, Preferences, Limitations, Restrictions and Relative Rights 12.00% Series AA Convertible Preferred Stock of Perfect Moment Ltd.

January 21, 2026

Form of the Company’s Common Stock Certificate

Form of Underwriter Warrants

Form of Convertible Promissory Note for 2021 Debt Financing

Form of Amendment No.

and Restated Certificate of Incorporation of the Company

and Restated Bylaws of the Company

of Designations of 12.00% Series AA Convertible Preferred Stock.

of the Company’s Common Stock Certificate

of Underwriter Warrants

of Convertible Promissory Note for 2021 Debt Financing

of Amendment No.

1 to Convertible Promissory Note for 2021 Debt Financing

Form of Amendment No.

of Amendment No.

2 to Convertible Promissory Note for 2021 Debt Financing

Form of Amendment No.

of Amendment No.

3 to Convertible Promissory Note for 2021 Debt Financing

Form of Convertible Promissory Note for 2022 Debt Financing

Form of Amendment No.

of Convertible Promissory Note for 2022 Debt Financing

of Amendment No.

1 to Convertible Promissory Note for 2022 Debt Financing

Form of Amendment No.

of Amendment No.

2 to Convertible Promissory Note for 2022 Debt Financing

Form of Convertible Secured Note dated December 6, 2024

Form of Placement Agent Warrant

Form of Amendment No.

of Convertible Secured Note dated December 6, 2024

of Placement Agent Warrant

of Amendment No.

1 to Convertible Promissory Note for 2022 Debt Financing

Representative’s Warrants

Promissory Note, Dated August 26, 2025

Form of Warrant

Amended and Restated Promissory Note, dated October 30, 2025

Form of Amended Warrant 1

January 21, 2026

Form of Warrant 2

January 21, 2026

Equity Purchase Agreement, dated October 7, 2025 between the Company and the Investor

Registration Rights Agreement, dated October 7, 2025, between the Company and the Investor

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

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

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

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

Representative’s

Form of X3 Warrant

Form of Krane Warrant

Purchase Agreement, dated June 30, 2025, between Perfect Moment and Joachim Gottschalk & Associates

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

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

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

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

XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within

13 unchanged sentences

the undersigned thereunto duly authorized.

February 12, 2026

August 14, 2026

Jane Gottschalk

Executive Officer)

February 12, 2026

August 14, 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.

What changed 10-Q

Item 5. Other Information