Hi
In addition to the steps that you have already tried, the following steps may help (check after each):
If you are using the "Hey Siri" command, check that you are using the feature correctly:
- To use Hey Siri on Apple Watch: wake the screen of your watch (by tapping it or by raising your wrist) and then say "Hey Siri".
- The screen must be awake for the feature to work.
- Use Siri on your Apple Watch - Apple Support
On your iPhone:
- Go to: Settings > Siri:
- Check that Siri is enabled.
- Check that Allow Hey Siri is enabled.
- If these are already set correctly, try disabling Siri, pausing for a few moments and then re-enabling it.
- Go to: Settings > General > Restrictions - check that the restriction for Siri & Dictation is not enabled.
- Go to: Settings > General > Keyboard - check that Enable Dictation is turned on.
On your Apple Watch:
- When viewing the time on your watch, go to the Home screen by pressing the Digital Crown (round button) once.
- Go to: Settings (cog icon) > General > Siri > check that Hey Siri is turned on.
Remove any protective case or film that you may be using on your watch if it is blocking the microphone port (the lower of the two ports on the opposite side to the buttons):
Clean your watch, paying particular attention to the microphone port, in case it has become blocked by debris.
If the issue then still persists, I suggest that you contact Apple Support (mail-in service may be available, if required), make a Genius Bar reservation or visit an Apple Authorised Service Provider for assistance:
Apple Watch Service Answer Center - Apple Support