Good morning, everyone, and thank you for participating in today's conference call to discuss Perfect Moment's financial results for the fiscal third quarter ended December 31, 2025. Joining us today are Perfect Moment Chairman, Max Gottschalk, Co-founder and Creative Director, and President, Jane Gottschalk, Chath Weerasinghe, CFO and COO, and Kristi Marvin, General Counsel. Following their remarks, we'll open the call for analyst questions. Before we go further, I'd like to turn the call over to Ms. Marvin as she reads the company's Safe Harbor statement. Please go ahead. Good morning, and thank you for joining our conference call to discuss our fiscal third quarter 2026 financial results. I'd like to remind everyone that this call is available for replay via a live webcast that is posted on our investor relations website at investors.perfectmoment.com. The information on this call contains forward-looking statements. These statements are often characterized by terminology such as believe, hope, may, anticipate, expect, will and other similar expressions. Forward-looking statements are not guarantees of future performance, and the actual results may be materially different from the results implied by forward-looking statements. Factors that could cause results to differ materially from those implied herein include, but are not limited to, those factors disclosed in the company's SEC filings under the caption Risk Factors. The information on this call speaks only as of today's date, and the company disclaims any duty to update the information provided herein. Now, I would like to turn the call over to the Chairman of Perfect Moment, Max Gottschalk. Max? Good morning, everyone, and thank you for joining us today to discuss our fiscal third quarter 2026 results. It's also a pleasure to welcome you to our first earnings call as a publicly listed company. I want to briefly introduce myself and provide an overview of Perfect Moment, who we are, how we got here, and why I became involved in building this brand. As many of you know, Perfect Moment is a brand that dates back to the early 1980s. I grew up with it as a professional skier in Switzerland. I bought the brand in 2012 and relaunched it in 2015. What fascinated me then, and still motivates me today, is its heritage, bold design, language, and deep connection to the ski community. Those values continue to anchor us as we enter our next chapter. Perfect Moment exists to inspire shared perfect moments, the experiences people create on the mountain, at après-ski, and increasingly in their everyday lives. Over the last decade, the brand has evolved from a niche ski wear label into one of the most visible and organically followed luxury outerwear brands globally. Today, we generate billions of monthly organic social impressions, driven by a highly engaged community and strong global celebrity affinity, including Justin and Hailey Bieber, Nick Jonas and Priyanka Chopra, Taylor Swift, Mariah Carey, to name a few. Since going public in early 2024, the company has undergone a meaningful business and operational transformation. Over the last twelve months, our primary focus has not been growth, but building Perfect Moment into a more efficient, disciplined, and profitable company. With new leadership in place, we've strengthened our planning processes, established greater financial and operational rigor, and significantly improved our cost structure. These efforts have contributed to notable gross margin expansion, lower operating losses, and more scalable foundation for long-term profitable growth. A key part of this transformation was bringing in world-class operators from leading luxury brands, including a seasoned sales executive from LVMH and several Canada Goose leaders who helped architect that company's international expansion. Among the team is our CFO and COO, Chath Weerasinghe, who has a strong track record of supporting international expansion and operation, and operational scaling at Canada Goose. This team has been instrumental in reshaping our supply chain, enhancing quality and time to market, strengthening our wholesale capabilities, and instilling operational discipline across the organization. We've also expanded our strategic partnerships, working with globally recognized brands including HUGO BOSS, Soho House, the BWT Alpine F1 Team, and most recently, H&M. These partnerships broaden our reach, elevate brand visibility, and validate the aspirational positioning of Perfect Moment worldwide. Looking ahead, what excites me the most is the white space ahead of us. Today, we hold roughly a 1% share of the global ski market, yet our brand awareness far exceeds that. We see a long-term opportunity to build a four-season global outerwear brand, following a path similar in structure to brands like Moncler and Canada Goose. We're no longer just a ski brand. We're building year-round relevance with product strategies that expand into the lifestyle, après-ski, fall, spring, and summer categories. Today, Perfect Moment is a fundamentally different business than it was at the time of our IPO. The foundation is stronger, the operational rigor is deeper, and importantly, we have a leadership team with the experience and track record of scaling luxury outerwear brands globally. With that, I'll now hand the call over to Jane, who will walk you through our brand, product, and go-to-market progress this quarter. Jane? Thank you, Max, and good morning, everyone. Our third quarter results reflect another strong period of disciplined execution as we continue to scale Perfect Moment globally with greater operational excellence, higher quality product, and a more profitable foundation. During the quarter, we delivered sales of $11.7 million and $17.9 million through the first nine months, which is up 9% during the same comparable period. Our quarterly growth margins expanded nearly 10% versus last year to 64.4%. These results reflect the transformational work underway across product, operations, supply chain, inventory management, and financial discipline. You can clearly see these actions flowing through our PNL and brand momentum. Before I walk through the quarter in more detail, I'd like to outline the strategic framework that will guide how we scale Perfect Moment globally across product, geography, and channel. Firstly, accelerate customer growth by enhancing the luxury experience and brand investment. Build physical retail, including pop-ups and strategic store within a store partnerships, while elevating our e-commerce experience. Unlock margin constraints by driving blended growth margin above 60% and expanding operational margin through SG&A discipline. Optimize the end-to-end supply chain by finding efficiencies, decreasing touch points, renegotiating contracts. Lastly, organizational structure, ensuring the company is right-sized and resourced for our business model. These pillars provide the foundation for the transformation we've executed over the past year and remain the blueprint for how we intend to grow the business going forward. As Max mentioned, our focus over the last 12 months has not been on chasing growth at any cost. Instead, we set out to rebuild the foundation of the company, transforming Perfect Moment into a more resilient and profitable business. That work accelerated through the third quarter as we continued to see the benefits from the structural, major structural changes we executed, including consolidating our warehouse footprint by closing 2 warehouses and simplifying logistics. Reengineering our end-to-end supply chain, enabling better visibility, fewer handoffs, and more control over quality and timing. Diversifying our manufacturing base by expanding production into Europe and balancing our historical Asia concentration. This shift materially reduces supply chain risks and includes security, securing capacity in factories trusted by some of the most respected luxury outerwear brands like Moncler and Canada Goose. Managing inventory far more efficiently with improved forecasting, reduced excess, and tighter SKU productivity targets. Right-sizing the team while bringing on experienced leaders who have materially improved wholesale execution, margin planning, and disciplined financial control, and rebalancing fixed and variable costs, allowing us to scale more efficiently. These actions have delivered clear results for our business. Over the last several quarters, we've seen growth margins expand to over 60%, overhead reduced meaningfully, and losses narrowed significantly. In fact, net income improved by over $2.5 million year-over-year, allowing us to deliver our first ever profitable quarter, a testament to the operational discipline now embedded in how we run the business day to day. From a product standpoint, expansion into European manufacturing has materially improved both quality and time to market, which was a meaningful benefit as we prepared for the winter season and introduced new product categories. These new partnerships also strengthen the long-term durability of our brand, giving us priority access with key Italian manufacturers, where we are now at the front of the queue rather than the back. One of the most important changes we made this year was restructuring the brand from a seasonal winter business into a true four-season luxury outerwear and lifestyle company. This diversification allows us to serve customers year-round and create more consistent revenue streams, especially online. It also strengthens the brand strategically from high-performance technical apparel to include fashion-driven outerwear and transitional pieces. By reestablishing heritage-driven men's categories, expanding into kids, kids collections, we are strengthening the brand's foundations and extending its relevance beyond our ever-popular female-focused customer base. Across all four categories, our approach remains the same, design, functional, technical, and fashionable for product, without relying on price increases to drive margin. Instead, we're maintaining premium pricing while improving margin structurally through smarter sourcing, better inventory discipline, and a healthier mix of D2C and B2B. Moving to our recent collaborations, this area continues to play an important role in expanding our global reach with two notable initiatives this quarter. In December, we launched our winter capsule with the Alpine Formula One team, combining Alpine's racing heritage with our technical design capabilities across knitwear and après-ski essentials that transition from slopes to chalet. The campaign was shot inside Alpine's Enstone factory and features the first-ever fashion shoot inside an active F1 wind tunnel, a unique setting that visually captures the intersection of motorsport, engineering, and high-performance ski wear, and the full shoot is available across our social channels. In addition, we announced our global collaboration with H&M, which launched in early December. This showcased Perfect Moment's après-ski offering, introducing the brand to a broad and aspirational customer base. Our product was available on H&M's e-commerce site and in 86 high-traffic H&M stores globally. Based on the strong performance of past partnerships, we expected to sell out within a week. The collection was very well received and, in fact, sold out within the first day, showcasing the strength of our brand. Looking ahead, a key part of our strategy will be continuing to evaluate global partnership opportunities that will expand our reach to elevate brand visibility. Moving to our retail expansion DTC performance, we announced the opening of our first owned retail store in Verbier, Switzerland, in early December. One of the pillars for growing our business is building physical retail locations. This is an example of strengthening our global retail footprint in a premier luxury location. Additionally, we confirmed seasonal pop-up locations in Kitzbühel, Gstaad, Jackson Hole and Aspen, which are strategically important for high-intent customer acquisition and for showcasing autumn/winter 25 urban slopes collections to international travelers. While still early days, these locations so far have been well received by the market. On the DTC side, softer e-commerce sales reflect our strategic shift away from discounted online sales as we transition towards a full price brand model. We are investing across DTC, including replatforming the website to deliver better and seamless customer experience. At the same time, we're increasing our investment in product development to support our multi-season strategy and expansion into men's and kids' collections. Lastly, an update on our brand and geographic expansion. Even with our strong global awareness, we estimate our market share remains approximately 1% of the global ski and outerwear market. Given our organic reach, consisting of billions of monthly social impressions, we believe our realistic longer-term opportunity is incrementally higher as we scale through product expansion into lifestyle and transitional categories and geographic expansion, particularly in Asia. In summary, the third quarter demonstrated that our transformation efforts are working. We are operating with more discipline, delivering higher quality product faster, entering new seasons and categories, and leveraging partnerships that meaningfully expand global visibility. As we progress through calendar 2026, we believe we are well positioned operationally, financially, and strategically to drive continued momentum across the business to close fiscal 2026 and beyond. With that, I'll pass the call over to Chath Weerasinghe to cover our financial results. Thank you, Jane. I'll now review our financial results. For the fiscal third quarter of 2026, total net revenue was $11.7 million, which was consistent compared to the year-ago quarter. Sales were strong across all product categories, with particularly robust demand for our core products, including the Polar Flare jacket and Aurora pant. For the first nine months of fiscal 2026, total net revenue increased 9% to $17.9 million, compared to $16.5 million in the same comparable period. Primarily driven by a stronger wholesale order book and improved operational execution, enabling more efficient fulfillment and shipping timing compared to the prior year period. Looking at revenue by channel, third quarter wholesale revenue was $8.5 million, compared to $7.3 million in the prior year period, or 15% growth year-over-year. Our focus has been on working with brands, aligned partners to ensure channel inventory is optimized and that consumers receive a consistent, high-quality experience across the entire ecosystem. E-commerce revenue was $2.9 million, compared to $3.7 million last year. As expected, we experienced softer DTC, largely driven by lower promotional activity as we transition our brand into a full price model. Demand for full price products continue to grow, and as we acquire new customers to the brand, we expect this positive shift to continue and strengthen over time. Retail revenue was $13,000, compared to $516,000 in the prior year period, driven by timing and the format of the stores in operation. In the prior year period, we had two stores operating in New York and Bicester Village in the U.K. Partnership revenue was $239,000, compared to $91,000 in the prior year period, driven by successful brand partnership and bespoke capsule collaboration, demonstrating our ability to generate additional revenue through our creativity and co-design aesthetic. Gross profit for the quarter was $7.5 million, compared to $6.4 million in the year ago quarter, an increase of 18%. For the first 9 months of fiscal 2026, gross profit was $11.2 million, a 27% increase from $8.8 million in the same comparable period. Q3 gross margin expanded 960 basis points to 64.4%, compared to 54.8% last year. For the first 9 months of fiscal 2026, gross margin was 62.7%, an improvement of 910 basis points compared to 53.6 in the same comparable period. These increases were driven by a more favorable channel mix toward higher margin revenue streams, supported by strong supply chain discipline and tighter control over discounting. Total operating expenses for the quarter were $6.9 million compared to $7.7 million in the year-ago quarter, a decrease of 10%. For the first 9 months of fiscal 2026, operating expenses were $14.8 million, a decrease of 8% compared to $16.1 million in the same comparable period. The decrease reflects continued cost discipline and reduced discretionary spending, partially offset by increased marketing spend to better align and pace brand and promotion activities throughout the year. Income from operations improved by $1.9 million- $583,000, compared to an operating loss of $1.3 million last year. For the first nine months of fiscal 2026, operating loss improved by $3.6 million to $3.6 million, compared to a loss of $7.2 million in the same comparable period. The improvements reflect higher gross margin, driven by improved inventory efficiency and disciplined cost management. Net income for the quarter improved $2.6 million- $93,000, or $0 cents per diluted share, compared to a net loss of $2.5 million, or $0.15 per diluted share in the year-ago quarter. For the first nine months of fiscal 2026, net loss improved by $3 million- $5.6 million, or $0.21 per diluted share, compared to $8.6 million or $0.54 per diluted share in the same comparable period. Adjusted EBITDA for the quarter improved to $882,000, compared to an adjusted EBITDA loss of $671,000 in the year-ago quarter, reflecting a $1.6 million improvement. For the first nine months of fiscal 2026, adjusted EBITDA loss was $2.5 million, compared to an adjusted EBITDA loss of $5.6 million, reflecting a $3.1 million improvement. This was driven by improvements in gross profit, warehouse efficiency, more effective shipping flows, and better cost control across distribution activities. Turning to the balance sheet. As of December 31, 2025, cash and cash equivalents were $1.6 million, compared to $2.8 million at the same period last year. While cash was lower at quarter end, this reflects normal seasonal working capital dynamics, and we have seen consistent cash solutions since the quarter end. Accounts receivable totaled $5.1 million as of December 31, 2025, and has been trending down through fiscal Q4 as payments are received, supporting improving liquidity into our peak trading period. Inventories were $4.6 million at quarter end, broadly in line with the prior year period. With Q4 representing our largest direct-to-consumer quarter, inventory levels are appropriately positioned to support anticipated demand without increasing balance sheet risk. During the third quarter, the company fully repaid all short-term borrowing facilities outstanding as of March 31, 2025. This refinancing into long-term debt has materially reduced interest expense and further strengthened the company's capital structure. We remain disciplined in managing working capital and liquidity, and we'll continue our focus on improving cash conversion through a more agile supply chain and better alignment of demand and procurement. Now I return the call back to the operator. Thank you. We will now be conducting a question-and-answer session. If you would like to ask a question, please press star one on your telephone keypad. A confirmation tone will indicate that your line is in the question queue. You may press star two if you would like to remove your question from the queue. For participants using speaker equipment, it may be necessary to pick up your handset before pressing the star keys. We ask that analysts limit themselves to one question and a follow-up so that others have an opportunity to do so as well. One moment, please, while we poll for questions. Our first question comes from Thomas Forte with Maxim Group. Please proceed with your question. Great, thanks. So Max, congratulations on the strong profitability in the quarter. One question and one follow-up question for me. So on the profitability, what gives you confidence that you can sustain profitability but generate revenue growth, going forward? Hi, Tom. So, you know, as you know, these past 12 months, we've very much been focusing on, you know, creating, an infrastructure or platform that can grow the business profitably. In the past 12 months, we've seen, we've seen growth, and we continue to see momentum, in the marketplace. As you remember, we've been sort of developing new product categories into spring, fall, and summer, and these have been well received by the market. And so, you know, we feel that we are in, in, in a good position to grow the business, with healthy margins. As Chath mentioned, historically, we've had, a management team that was prone to discounting, and so we've completely removed that from our approach. And so, you know, we've been training our customers back to full price, which has translated in the margin improvements we've seen in the last, you know, few quarters. So, you know, I feel the momentum is continuing to grow. We've got opportunities to grow across channels, across geographies. And so, you know, as also Jane mentioned earlier, we're still a very small player. But from a branding perspective, you know, are punching well above our weight. So, you know, fairly, you know, we feel we can certainly continue to grow the brand from this base. Wonderful. And then for my follow-up question- Yeah. You have an unbelievably impressive social footprint. I think you talked about 1 billion impressions, and a growing but small revenue base today. So is the key to unlocking that social footprint... You talked about adding physical stores. You talked about having product for all four seasons. What would you say the three keys are to unlocking that social footprint to much higher revenue longer term than where you are today? Yeah. One of the area we've been focusing on going into 2026, into the next year, is really strengthen the team on the marketing side. We recently hired a senior person from Canada Goose to join the team as Chief Marketing Officer. You know, we are now putting together a far more comprehensive strategy around communications to be able to unlock that brand awareness into what we call brand desire. That, to us, is gonna be a key to unlocking all of that brand visibility that we've been able to develop through partnerships and through the social media platforms into buying customers. So today, as you know, we've created this halo factor or this cult following brand, and now the real key question is really how do we transform that into buying customers? So that's gonna be one of the key elements. Yeah. Yep. Thank you, Max. At this time, this concludes our question and answer session. I would now like to turn the call back over to Mr. Gottschalk for closing remarks. Thank you, and thank you, Tom. In closing, I want to emphasize that we are energized by the progress we've made through calendar 2025 and confident in the growth potentials ahead. Perfect Moment is stronger, more efficient, and more focused company today, and certainly not the same business we were at the time of our IPO in 2024. The strategic steps we've taken to diversify our revenue streams, expand margins, strengthen operations, and deepen our leadership bench, have set the stage for sustained growth. We're executing a clear, long-term strategy to evolve from ski-first brand into a global lifestyle outdoor brand, a journey similar to the transformative path taken by the likes of Moncler and Canada Goose. With a powerful brand, a world-class team, and expanding partnerships with global names like H&M and F1, we are uniquely positioned to capitalize on the growing opportunities ahead. Thanks again for joining our first earnings call. We look forward to being with you again, when we report our fourth quarter and full year 2026 results. Thank you. Ladies and gentlemen, this does conclude today's teleconference. You may disconnect your lines at this time. Thank you for your participation.