<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>