{"url_path":"/sec/pmnt/10-k/2026/item-1c","section_key":"item-1c","section_title":"Item 1C Cybersecurity**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1849221/0001493152-26-030418-index.html","accession_number":"0001493152-26-030418","cik":"0001849221","ticker":"PMNT","issuer_name":"Perfect Moment Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1849221/0001493152-26-030418-index.html","primary_entity_key":"0001849221","primary_entity_name":"Perfect Moment Ltd."},"word_count":365,"has_tables":true,"body_markdown":"**Item\n1C. Cybersecurity**\n\n \n\nRisk\nmanagement and strategy\n\n \n\nWe\nrecognize the critical importance of developing, implementing, and maintaining robust cybersecurity measures to safeguard our information\nsystems and protect the confidentiality, integrity, and availability of our data.\n\n \n\nManaging\nMaterial Risks & Integrated Overall Risk Management\n\n \n\nWe\nhave strategically integrated cybersecurity risk management into our broader risk management framework to promote a company-wide culture\nof cybersecurity risk management. This integration ensures that cybersecurity considerations are an integral part of our decision-making\nprocesses at every level. Our management team works closely with our IT department to continuously evaluate and address cybersecurity\nrisks in alignment with our business objectives and operational needs.\n\n \n\nOversee\nThird-party Risk\n\n \n\nBecause\nwe are aware of the risks associated with third-party service providers, we have implemented stringent processes to oversee and manage\nthese risks. We conduct thorough security assessments of all third-party providers before engagement and maintain ongoing monitoring\nto ensure compliance with our cybersecurity standards. The monitoring includes annual assessments of the SOC reports (or international\nequivalent) of our providers and implementing complementary controls. This approach is designed to mitigate risks related to data breaches\nor other security incidents originating from third parties.\n\n \n\nGovernance\n\n \n\nCybersecurity\nrisk management is an integral part of the Company’s enterprise risk management framework and is overseen at both the Board and\nmanagement levels.\n\n \n\n \n\nBoard\nOversight\n\n \n\nThe\nCompany’s Board of Directors maintains ultimate oversight of cybersecurity risks. The Audit Committee, which is composed entirely\nof independent directors, has primary responsibility for overseeing cybersecurity risk as part of its broader oversight of information\ntechnology and risk management. The Audit Committee receives regular briefings—at least quarterly—from management on cybersecurity\nmatters.\n\n \n\nThe\nfull Board is also periodically briefed on material cybersecurity risks, incident response preparedness, and significant security incidents,\nif any.\n\n \n\nManagement\nOversight\n\n \n\nDay-to-day\nresponsibility for assessing, managing, and mitigating cybersecurity risk lies with the Company’s Chief Financial Officer and Chief\nOperating Officer (the CFOO), who reports to the President and has a dotted-line reporting relationship to the Audit Committee.\n\n \n\nAs\nof the date of this filing, the Company has not experienced a cybersecurity incident that has materially affected, or is reasonably likely\nto materially affect, its business, financial condition, or results of operations."}