| Exhibit | Incorporated by Reference | |||||||||
| Number | Description | Form | File No. | Exhibit | Filing Date | |||||
| 1.1 | Underwriting Agreement, dated February 7, 2024, by and between the Company and ThinkEquity LLC | 8-K | 001-41930 | 1.1 | February 13, 2024 | |||||
| 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 | |||||
| 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 | |||||
| 10.1+ | Employment Agreement between Perfect Moment Ltd. and Jeff Clayborne | S-1 | 333-274913 | 10.2 | November 6, 2023 | |||||
| 10.2+ | Amendment No. 1 to Employment Agreement between Perfect Moment Ltd. and Jeff Clayborne | S-1 | 333-274913 | 10.3 | January 22, 2024 | |||||
| 10.3+ | Independent Director Agreement between Perfect Moment Ltd. and Andre Keijsers | S-1 | 333-274913 | 10.20 | January 18, 2024 | |||||
| 10.4+ | Independent Director Agreement between Perfect Moment Ltd. and Berndt Hauptkorn | S-1 | 333-274913 | 10.21 | January 18, 2024 | |||||
| 10.5+ | Independent Director Agreement between Perfect Moment Ltd. and Tracy Barwin | S-1 | 333-274913 | 10.22 | January 18, 2024 | |||||
| 10.6+ | Form of Indemnification Agreement for Directors and Officers | S-1 | 333-274913 | 10.21 | November 6, 2023 | |||||
| 10.7 | Guarantee Agreement between Perfect Moment Asia Limited and J. Gottschalk & Associates | S-1 | 333-274913 | 10.37 | November 6, 2023 | |||||
| 10.8 | Amendment to UBS Switzerland AG Standby Documentary Credit | S-1 | 333-274913 | 10.40 | December 1, 2023 | |||||
| 23.1 | Consent of Weinberg & Company, P.A. | |||||||||
| 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 | |||||||||
| 97.1* | Perfect Moment Ltd. Clawback Policy | |||||||||
| 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) | |||||||||
| 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 | |||||
| 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 | |||||
| 10.1+ | Employment Agreement between Perfect Moment Ltd. and Jeff Clayborne | S-1 | 333-274913 | 10.2 | November 6, 2023 | |||||
| 10.2+ | Amendment No. 1 to Employment Agreement between Perfect Moment Ltd. and Jeff Clayborne | S-1 | 333-274913 | 10.3 | January 22, 2024 | |||||
| 10.3+ | Independent Director Agreement between Perfect Moment Ltd. and Andre Keijsers | S-1 | 333-274913 | 10.20 | January 18, 2024 | |||||
| 10.4+ | Independent Director Agreement between Perfect Moment Ltd. and Berndt Hauptkorn | S-1 | 333-274913 | 10.21 | January 18, 2024 | |||||
| 10.5+ | Independent Director Agreement between Perfect Moment Ltd. and Tracy Barwin | S-1 | 333-274913 | 10.22 | January 18, 2024 | |||||
| 10.6+ | Form of Indemnification Agreement for Directors and Officers | S-1 | 333-274913 | 10.21 | November 6, 2023 | |||||
| 10.7 | Guarantee Agreement between Perfect Moment Asia Limited and J. Gottschalk & Associates | S-1 | 333-274913 | 10.37 | November 6, 2023 | |||||
| 10.8 | Amendment to UBS Switzerland AG Standby Documentary Credit | S-1 | 333-274913 | 10.40 | December 1, 2023 | |||||
| 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) | |||||||||
