Perfect Moment (PMNT) Registration Filing summary

Company overview and business model

• Operates at the intersection of luxury fashion and multi-channel commerce, aiming to be the top luxury ski brand globally.

• Offers skiwear, outerwear, swimwear, and activewear for women, men, and children, blending fashion and technical performance.

• Growth strategy focuses on expanding product ranges, direct sales, and selective physical retail presence.

• Leverages brand heritage, celebrity endorsements, and influencer partnerships to drive global awareness.

• Plans to broaden product offerings to support year-round engagement and reduce seasonal revenue concentration.

Financial performance and metrics

• Reported net losses of $3.8 million for the quarter ended June 30, 2025, and $15.9 million and $8.7 million for the years ended March 31, 2025 and 2024, respectively.

• Relies on debt and equity financing for working capital, with substantial doubt about ability to continue as a going concern.

• Largest manufacturer produced 39% of products in FY2025, with most manufacturing in China.

Use of proceeds and capital allocation

• Will not receive proceeds from the sale of shares by the selling stockholder.

• Will receive proceeds from warrant exercises, to be used for general corporate purposes.