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I have two emergency kits on the boat, one for the boat and one for me.
In addition to most items listed above, in the "for me" kit I also keep the following; PLB, Waterproof LED flashlight (Fennix TK35), LED headlamp (Fuse), glow sticks, spare glasses, Leatherman, Orange trash bags for flotation and visibility if I'm in the water, small hank of line, cigarette lighter in waterproof case.
The "for the boat" kit stays in the console and has all the parts and tools I need to fix most issues on the water. I also have a boating emergency kit in my truck for the trailer and boat repair work I'm not likely to perform on the water.