Disclosure · Form 10-K · fiscal 2026
Perfect Moment Ltd. 10-K cybersecurity disclosure (Item 1C), fiscal 2026
Filed June 29, 2026· period ended March 31, 2026· PMNT· CIK 1849221· Updated · filing on sec.gov ↗
Perfect Moment Ltd.'s Form 10-K for fiscal 2026, filed June 29, 2026, names the Chief Financial Officer and Chief Operating Officer as its top security role, reporting to the President, with oversight by the Audit Committee.
What Perfect Moment's Item 1C says
Perfect Moment's Form 10-K for fiscal 2026 places primary responsibility for overseeing cybersecurity risk with the Audit Committee. Day-to-day responsibility for cybersecurity risk lies with the Company's Chief Financial Officer and Chief Operating Officer.
Board and management oversight
The Company's Board of Directors maintains ultimate oversight of cybersecurity risks. The Audit Committee receives regular briefings, at least quarterly, from management on cybersecurity matters. The full Board is also periodically briefed on material cybersecurity risks, incident response preparedness, and significant security incidents, if any.
Who leads security
The CFOO reports to the President and has a dotted-line reporting relationship to the Audit Committee.
How the company manages cyber risk
Cybersecurity risk management is part of the Company's enterprise risk management framework and is overseen at both the Board and management levels. The management team works with the IT department to evaluate and address cybersecurity risks in alignment with business objectives and operational needs.
Third parties and incidents
The company conducts security assessments of all third-party providers before engagement and maintains ongoing monitoring. The monitoring includes annual assessments of providers' SOC reports, or international equivalent, and implementing complementary controls. As of the filing date, the Company has not experienced a cybersecurity incident that has materially affected its business, financial condition, or results of operations.
What the section does not state
The section does not name the person who holds the top security role.
Read from the Form 10-K filed June 29, 2026, on . Every sentence rests on a passage of the section reproduced below.
The filing's fields, each with its sentence
Who leads security (the top role, as the filing names it)
Chief Financial Officer and Chief Operating Officer
Reports to
the President
“Day-to-day responsibility for assessing, managing, and mitigating cybersecurity risk lies with the Company's Chief Financial Officer and Chief Operating Officer (the CFOO), who reports to the President and has a dotted-line reporting relationship to the Audit Committee.”
Board oversight
Audit Committee
“The Audit Committee, which is composed entirely of independent directors, has primary responsibility for overseeing cybersecurity risk as part of its broader oversight of information technology and risk management.”
How often the board or committee hears about it
At least quarterly
“The Audit Committee receives regular briefings—at least quarterly—from management on cybersecurity”
CISO or other person named
not identified
Frameworks and standards named
not identified
Outside assessors, consultants or testers
not identified
Experience of the security leadership, as stated
not identified
Material incident
The filing states none
“As of the date of this filing, the Company has not experienced a cybersecurity incident that has materially affected, or is reasonably likely to materially affect, its business, financial condition, or results of operations.”
The section
365 words, Form 10-K filed June 29, 2026 for the period ended March 31, 2026
Read by claude-sonnet-5-5 on November 13, 2026; every quote verified in the stored text by code.
How peers in the same industry describe the seat
The SEC assigns Perfect Moment Ltd. standard industrial classification 2300, Apparel & other finishd prods of fabrics & similar matl (SEC SIC list). Shown: filers whose codes the SEC assigns to the same review office (Office of Manufacturing).
| Filer | Top security role | Reports to | Board oversight |
|---|---|---|---|
| Insteel Industries IncFY 2026, filed October 29, 2026 | Chief Information Officer | not identified | full board |
| Penguin Solutions, Inc.FY 2026, filed October 20, 2026 | Chief Information Officer | not identified | not identified |
| Napco Security Technologies, IncFY 2026, filed August 24, 2026 | Vice President of Information Technology | not identified | not identified |
| George Risk Industries, Inc.FY 2026, filed August 7, 2026 | IT Manager | CEO | audit committee |
| News CorpFY 2026, filed August 7, 2026 | Chief Information Security Officer | Chief Technology Officer | Audit Committee |
| NikeFY 2026, filed July 15, 2026 | Vice President, Foundational Technology & Services | Chief Technology Officer | Audit & Finance Committee |
| Emerson Radio CorpFY 2026, filed June 26, 2026 | not identified | not identified | audit committee of the Board |
| Techprecision CorpFY 2026, filed June 25, 2026 | not identified | not identified | audit committee |
Item 1C, verbatim from the filing
The text below is the Cybersecurity item of Perfect Moment Ltd.'s Form 10-K as filed with the SEC on June 29, 2026, reproduced word for word from the filing on sec.gov. Page numbers and navigation lines have been removed; nothing has been added. It describes governance as of that date.
Item
1C. Cybersecurity
Risk
management and strategy
We
recognize the critical importance of developing, implementing, and maintaining robust cybersecurity measures to safeguard our information
systems and protect the confidentiality, integrity, and availability of our data.
Managing
Material Risks & Integrated Overall Risk Management
We
have strategically integrated cybersecurity risk management into our broader risk management framework to promote a company-wide culture
of cybersecurity risk management. This integration ensures that cybersecurity considerations are an integral part of our decision-making
processes at every level. Our management team works closely with our IT department to continuously evaluate and address cybersecurity
risks in alignment with our business objectives and operational needs.
Oversee
Third-party Risk
Because
we are aware of the risks associated with third-party service providers, we have implemented stringent processes to oversee and manage
these risks. We conduct thorough security assessments of all third-party providers before engagement and maintain ongoing monitoring
to ensure compliance with our cybersecurity standards. The monitoring includes annual assessments of the SOC reports (or international
equivalent) of our providers and implementing complementary controls. This approach is designed to mitigate risks related to data breaches
or other security incidents originating from third parties.
Governance
Cybersecurity
risk management is an integral part of the Company's enterprise risk management framework and is overseen at both the Board and
management levels.
Board
Oversight
The
Company's Board of Directors maintains ultimate oversight of cybersecurity risks. The Audit Committee, which is composed entirely
of independent directors, has primary responsibility for overseeing cybersecurity risk as part of its broader oversight of information
technology and risk management. The Audit Committee receives regular briefings—at least quarterly—from management on cybersecurity
matters.
The
full Board is also periodically briefed on material cybersecurity risks, incident response preparedness, and significant security incidents,
if any.
Management
Oversight
Day-to-day
responsibility for assessing, managing, and mitigating cybersecurity risk lies with the Company's Chief Financial Officer and Chief
Operating Officer (the CFOO), who reports to the President and has a dotted-line reporting relationship to the Audit Committee.
As
of the date of this filing, the Company has not experienced a cybersecurity incident that has materially affected, or is reasonably likely
to materially affect, its business, financial condition, or results of operations.
Earlier filings on record
Fiscal 2025 Form 10-K, filed June 30, 2025 sec.gov ↗
Top security role, as the filing names it
Chief Financial Officer and Chief Operating Officer
Reports to, as the filing names it
the President
“Day-to-day responsibility for assessing, managing, and mitigating cybersecurity risk lies with the Company's Chief Financial Officer and Chief Operating Officer (the CFOO), who reports to the President and has a dotted-line reporting relationship to the Audit Committee.”
Board oversight
Audit Committee
“The Audit Committee, which is composed entirely of independent directors, has primary responsibility for overseeing cybersecurity risk as part of its broader oversight of information technology and risk management.”
Person named in the filing
not identified
Experience, as stated
not identified
Material incident
The filing states none
“As of the date of this filing, the Company has not experienced a cybersecurity incident that has materially affected, or is reasonably likely to materially affect, its business, financial condition, or results of operations.”
Read by claude-sonnet-5-5 on November 13, 2026; every quote verified in the stored text by code.
Item
1C. Cybersecurity
Risk
management and strategy
We
recognize the critical importance of developing, implementing, and maintaining robust cybersecurity measures to safeguard our information
systems and protect the confidentiality, integrity, and availability of our data.
Managing
Material Risks & Integrated Overall Risk Management
We
have strategically integrated cybersecurity risk management into our broader risk management framework to promote a company-wide culture
of cybersecurity risk management. This integration ensures that cybersecurity considerations are an integral part of our decision-making
processes at every level. Our management team works closely with our IT department to continuously evaluate and address cybersecurity
risks in alignment with our business objectives and operational needs.
Oversee
Third-party Risk
Because
we are aware of the risks associated with third-party service providers, we have implemented stringent processes to oversee and manage
these risks. We conduct thorough security assessments of all third-party providers before engagement and maintain ongoing monitoring
to ensure compliance with our cybersecurity standards. The monitoring includes annual assessments of the SOC reports (or international
equivalent) of our providers and implementing complementary controls. This approach is designed to mitigate risks related to data breaches
or other security incidents originating from third parties.
Governance
Cybersecurity
risk management is an integral part of the Company's enterprise risk management framework and is overseen at both the Board and
management levels.
Board
Oversight
The
Company's Board of Directors maintains ultimate oversight of cybersecurity risks. The Audit Committee, which is composed entirely
of independent directors, has primary responsibility for overseeing cybersecurity risk as part of its broader oversight of information
technology and risk management. The Audit Committee receives regular briefings—at least quarterly—from management on cybersecurity
matters.
The
full Board is also periodically briefed on material cybersecurity risks, incident response preparedness, and significant security incidents,
if any.
Management
Oversight
Day-to-day
responsibility for assessing, managing, and mitigating cybersecurity risk lies with the Company's Chief Financial Officer and Chief
Operating Officer (the CFOO), who reports to the President and has a dotted-line reporting relationship to the Audit Committee.
As
of the date of this filing, the Company has not experienced a cybersecurity incident that has materially affected, or is reasonably likely
to materially affect, its business, financial condition, or results of operations.
Fiscal 2024 Form 10-K, filed July 1, 2024 sec.gov ↗
Top security role, as the filing names it
not identified
Reports to, as the filing names it
not identified
Board oversight
not identified
Person named in the filing
not identified
Experience, as stated
not identified
Material incident
The filing states none
“We have not encountered cybersecurity challenges that have materially impaired our operations or financial standing.”
Read by claude-sonnet-5-5 on November 13, 2026; every quote verified in the stored text by code.
Item
1C. Cybersecurity
Risk
management and strategy
We
recognize the critical importance of developing, implementing, and maintaining robust cybersecurity measures to safeguard our information
systems and protect the confidentiality, integrity, and availability of our data.
Managing
Material Risks & Integrated Overall Risk Management
We
have strategically integrated cybersecurity risk management into our broader risk management framework to promote a company-wide culture
of cybersecurity risk management. This integration ensures that cybersecurity considerations are an integral part of our decision-making
processes at every level. Our management team works closely with our IT department to continuously evaluate and address cybersecurity
risks in alignment with our business objectives and operational needs.
Oversee
Third-party Risk
Because
we are aware of the risks associated with third-party service providers, we have implemented stringent processes to oversee and
manage these risks. We conduct thorough security assessments of all third-party providers before engagement and maintain ongoing
monitoring to ensure compliance with our cybersecurity standards. The monitoring includes annual assessments of the SOC reports (or
international equivalent) of our providers and implementing complementary controls. This approach is designed to mitigate risks
related to data breaches or other security incidents originating from third parties.
Risks
from Cybersecurity Threats
We
have not encountered cybersecurity challenges that have materially impaired our operations or financial standing.
The fields above are exact quotes from the stored text. "Not identified" means no supporting sentence was found, not that the company has no such arrangement. A name in a filing is not a record of who holds the seat today: the Wire tracks that.
Browse the whole library at /disclosures, or see who the top security role reports to, by sector. Cite as "CISO Tribune, 10-K cybersecurity governance disclosures" with a link.