    <SEC-DOCUMENT>0001213900-24-006750-index.html : 20240126
    <SEC-HEADER>0001213900-24-006750.hdr.sgml : 20240126
    <ACCEPTANCE-DATETIME>20240126100938
    ACCESSION NUMBER:		0001213900-24-006750
    CONFORMED SUBMISSION TYPE:	S-1/A
    PUBLIC DOCUMENT COUNT:		19
    FILED AS OF DATE:		20240126
    DATE AS OF CHANGE:		20240126

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Perfect Moment Ltd.
    		CENTRAL INDEX KEY:			0001849221
    		STANDARD INDUSTRIAL CLASSIFICATION:	APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
    		ORGANIZATION NAME:           	04 Manufacturing
    		IRS NUMBER:				861437114
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			0331

    	FILING VALUES:
    		FORM TYPE:		S-1/A
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-274913
    		FILM NUMBER:		24564725

    	BUSINESS ADDRESS:
    		STREET 1:		65 WONG CHUK HANG RD
    		STREET 2:		UNIT B 13TH FLOOR GEE CHANG HONG CENTRE
    		CITY:			ABERDEEN
    		STATE:			K3
    		ZIP:			00000
    		BUSINESS PHONE:		(561) 989-2208

    	MAIL ADDRESS:
    		STREET 1:		65 WONG CHUK HANG RD
    		STREET 2:		UNIT B 13TH FLOOR GEE CHANG HONG CENTRE
    		CITY:			ABERDEEN
    		STATE:			K3
    		ZIP:			00000
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>S-1/A
    <SEQUENCE>1
    <FILENAME>ea192247-s1a5_perfect.htm
    <DESCRIPTION>AMENDMENT NO. 5 TO FORM S-1
    <TEXT>
    Document 1 - file: ea192247-s1a5_perfect.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-1.1
    <SEQUENCE>2
    <FILENAME>ea192247ex1-1_perfect.htm
    <DESCRIPTION>FORM OF UNDERWRITING AGREEMENT
    <TEXT>
    Document 2 - file: ea192247ex1-1_perfect.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-10.10
    <SEQUENCE>3
    <FILENAME>ea192247ex10-10_perfect.htm
    <DESCRIPTION>AMENDMENT NO. 1 TO 2021 EQUITY INCENTIVE PLAN
    <TEXT>
    Document 3 - file: ea192247ex10-10_perfect.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-10.44
    <SEQUENCE>4
    <FILENAME>ea192247ex10-44_perfect.htm
    <DESCRIPTION>SHARE REGISTRATION AGREEMENT
    <TEXT>
    Document 4 - file: ea192247ex10-44_perfect.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-10.45
    <SEQUENCE>5
    <FILENAME>ea192247ex10-45_perfect.htm
    <DESCRIPTION>FORM OF LOCK-UP AGREEMENT
    <TEXT>
    Document 5 - file: ea192247ex10-45_perfect.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.1
    <SEQUENCE>6
    <FILENAME>ea192247ex23-1_perfect.htm
    <DESCRIPTION>CONSENT OF WEINBERG & COMPANY, P.A.
    <TEXT>
    Document 6 - file: ea192247ex23-1_perfect.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>7
    <FILENAME>image_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 7 - file: image_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>8
    <FILENAME>image_002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 8 - file: image_002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>9
    <FILENAME>image_003.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 9 - file: image_003.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>image_004.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 10 - file: image_004.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>image_005.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 11 - file: image_005.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>image_006.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 12 - file: image_006.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>image_007.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 13 - file: image_007.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>image_008.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 14 - file: image_008.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>image_009.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 15 - file: image_009.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>image_010.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: image_010.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>17
    <FILENAME>image_011.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 17 - file: image_011.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>18
    <FILENAME>image_012.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 18 - file: image_012.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>19
    <FILENAME>ex23-1_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 19 - file: ex23-1_001.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>