\nPerfect Corp. (NYSE: PERF) (\u201cPerfect\u201d or the \u201cCompany\u201d), a leading artificial intelligence (\u201cAI\u201d) company offering AI and augmented reality (\u201cAR\u201d) powered solutions to beauty, fashion, photo and video creative industries, today announced its unaudited financial results for the three months ended September 30, 2025 and the nine months ended September 30, 2025.<\/p>\n
Financial Results for the Three Months Ended September 30, 2025<\/span><\/b><\/p>\n Revenue<\/b><\/p>\n \nTotal revenue was $18.7 million for the three months ended September 30, 2025, compared to $16.1 million in the same period of 2024, an increase of 15.7%. The increase was primarily due to strong growth momentum in the revenue of mobile app and web services subscriptions.<\/p>\n Gross Profit<\/b><\/p>\n \nGross profit was $14.1 million for the three months ended September 30, 2025, compared with $13.0 million in the same period of 2024, an increase of 9.2%. Gross margin was 75.8% for the three months ended September 30, 2025, down from 80.3% in the same period of 2024. The decrease in gross margin was primarily due to the increase in AppStore and GooglePlay platform processing fees paid to digital distribution partners, such as Google and Apple, driven by the steady growth in our YouCam mobile app subscription revenue. In addition, the increases in AI server computing cost, resulting from the growing demand for premium features powered by generative AI photo and video services, also contributed to the decrease in gross margin.<\/p>\n Total Operating Expenses<\/b><\/p>\n \nTotal operating expenses were $13.7 million for the three months ended September 30, 2025, compared with $13.0 million in the same period of 2024, an increase of 4.7%. The increase was primarily due to increases in sales and marketing expenses and research and development expenses, which were partially offset by a decrease in general and administrative expenses in the third quarter of 2025.<\/p>\n Operating Income\/Loss<\/b><\/p>\n \nTotal operating income were $0.5 million for the three months ended September 30, 2025, compared with an operating loss of $0.1 million in the same period of 2024, an increase of $0.6 million turning from a loss to an income position. The increase was primarily driven by higher revenue and gross profit, while operating expenses grew only modestly.<\/p>\n Net Income<\/b><\/p>\n \nNet income was $2.1 million for the three months ended September 30, 2025, compared to $2.5 million during the same period of 2024, a decrease of 17.9%. The decrease in net income was primarily due to (i) higher AppStore and GooglePlay platform processing fees, (ii) higher Taiwan personnel costs due to foreign exchange impact by a weaker U.S. dollar, (iii) increases in operating expenses after the acquisition of Wannaby, and (iv) lowered interest income due to decreases in interest rates on the Company\u2019s cash reserve.<\/p>\n \nBeginning with the third quarter of 2025, we will no longer present adjusted net income (loss), as this metric is no longer utilized by our management to assess or evaluate our operating performance.<\/p>\n Operating Cash Flow<\/b><\/p>\n \nOperating cash flow was $2.8 million in the three months ended September 30, 2025, compared to $4.2 million in the same period of 2024, a decrease of 34.6%.<\/p>\n Financial Results for the Nine Months Ended September 30, 2025<\/span><\/b><\/p>\n Revenue<\/b><\/p>\n \nTotal revenue was $51.0 million for the nine months ended September 30, 2025, compared to $44.3 million in the same period of 2024, an increase of 15.1%.<\/p>\n Gross Profit<\/b><\/p>\n \nGross profit was $38.9 million for the nine months ended September 30, 2025, compared with $35.2 million in the same period of 2024, an increase of 10.7%. Gross margin was 76.3% for the nine months ended September 30, 2025, slightly down from 79.4% in the same period of 2024.<\/p>\n Total Operating Expenses<\/b><\/p>\n \nTotal operating expenses were $40.1 million for the nine months ended September 30, 2025, compared with $37.8 million in the same period of 2024, an increase of 5.9%. The increase was primarily due to increases in research and development and sales and marketing expenses, which were partially offset by a decrease in general and administrative expenses during the period.<\/p>\n Operating Loss<\/b><\/p>\n \nTotal operating loss were $1.1 million for the nine months ended September 30, 2025, compared with an operating loss of $2.7 million in the same period of 2024, a decrease of 57.7%. The decrease in operating loss was primarily driven by higher revenue and gross profit, while operating expenses grew only modestly.<\/p>\n Net Income<\/b><\/p>\n \nNet income was $4.6 million for the nine months ended September 30, 2025, compared to $3.9 million during the same period of 2024, an increase of 16.7%.<\/p>\n Operating Cash Flow<\/b><\/p>\n \nOperating cash flow was $10.8 million in the nine months ended September 30, 2025, compared to $9.8 million in the same period of 2024, an increase of 10.3%. The Company continues to invest in growth while maintaining a healthy cash flow to support business operations underscoring the Company\u2019s operational health and sustainability.<\/p>\n Capital Resource<\/b><\/p>\n \nAs of September 30, 2025, the Company\u2019s cash and cash equivalents remained stable at $127.9 million (or $170.1 million when including 6-month time deposits of $36.3 million and money market funds of $5.9 million, which are classified as current financial assets at amortized cost and current financial assets at fair value through profit or loss under IFRS, respectively), compared to $127.1 million (or $165.9 million when including time deposits and money market funds) as of December 31, 2024.<\/p>\n Key Business Metrics<\/b><\/p>\n CEO Remarks and Business Outlook for 2025<\/b><\/p>\n \nMs. Alice H. Chang, the Founder, Chairwoman, and Chief Executive Officer of Perfect commented, \u201cPerfect Corp. continues to demonstrate steady revenue growth and resilience across its business segments. Our foundation remains strong, and our outlook for the future is bright, supported by ongoing AI innovation and expanding opportunities across both consumer and enterprise fronts. As we move through the remainder of 2025 and into 2026, our focus remains on driving sustainable growth through AI innovation and strategic diversification.<\/p>\n \nSince we founded Perfect Corp., we have always continued to reinvest in the growth of our products and new business. At the same time, we are striving to operate more efficiently and effectively with our work force. While we have consistently been net income positive, we achieved a milestone in the third quarter of 2025 by reaching operating profit for the first time, compared to operating losses in previous periods. As we align our budget for 2026, we remain focused on continuing to operate with profitability at the forefront.<\/p>\n \nOur B2C app and web service subscription business continues to show strong momentum, the revenue per user and user engagement continue to rise, validating the value of our premium AI-powered features and confirming the long-term health of our B2C business. We are witnessing a significant increase in user demand for AI-driven image and video generation, reflecting the accelerating shift toward creativity and personalization powered by AI. Building on this trend, we recently introduced new YouCam AI Agents designed to simplify and enhance the user experience.<\/p>\n \nYouCam AI Agent,<\/b> a unified, conversational editor now available in YouCam PerfectandYouCam Makeup.<\/b> By combining beauty styling, skin analysis, fashion try-ons, and pro-grade photo\/video enhancement, the agent lets users describe the result they want and delivers fast, precise, studio-quality outputs in seconds. Powered by advanced vision-language AI and Perfect Corp.\u2019s own leading beauty and fashion technologies, YouCam AI Agent sets a new benchmark for intuitive creativity\u2014redefining everyday self-expression, beauty and style through a single, intelligent workflow.<\/p>\n \nAt the core of our success lies the rapid adoption of generative AI in photo and video applications, which continues to be a key driver of both revenue growth and new subscriber acquisition. These technologies empower users to create photorealistic edits, immersive video effects, and personalized digital content that was once only achievable through professional tools\u2014significantly broadening our appeal and deepening user engagement across the YouCam apps and web services ecosystem.<\/p>\n \nIn parallel, our new application programming interface (API) business is gradually contributing to a new revenue stream. This offering allows third-party developers, agencies, and enterprise partners to integrate our proprietary AI, Generative AI, and AR technologies directly into their own ecosystems. We see tremendous potential in this channel to expand our product reach to a broader range of new clients and unlock new monetization opportunities through scalable, API-driven solutions.<\/p>\n \nFinally, our traditional B2B enterprise business in the beauty and fashion industries continues to navigate a challenging macroeconomic environment marked by cautious client spending and longer decision cycles. Nevertheless, Perfect Corp. remains the clear market leader in virtual try-on and AI beauty\/fashion technology, maintaining deep partnerships with top global and luxury brands. As the luxury and beauty markets regain momentum, we believe Perfect Corp. is exceptionally well-positioned to capture the next wave of industry growth, supported by our proven technology leadership and trusted brand relationships.<\/p>\n \nDriven by steady revenue growth in both YouCam mobile apps and web service subscriptions, along with sustained demand for our enterprise SaaS solutions, the Company reaffirms its full-year 2025 revenue guidance of 13.0% to 14.5% year-over-year growth compared to 2024. This outlook reflects our most recent assessment of market conditions and internal performance trends and may be adjusted should conditions change.\u201d<\/p>\n About Perfect Corp.<\/b><\/p>\n \nFounded in 2015, Perfect Corp. is a leading AI company offering self-developed AI- and AR- powered solutions dedicated to transforming the world with digital tech innovations that make your virtual world beautiful. On Perfect’s direct consumer business side, Perfect operates a family of YouCam consumer apps and web-editing services for photo, video and camera users, centered on unleashing creativity with AI-driven features for creation, beautification and enhancement. On Perfect’s enterprise business side, Perfect empowers major beauty, skincare, fashion, jewelry, and watch brands and retailers by supplying them with omnichannel shopping experiences through AR product try-ons and AI-powered skin diagnostics. With cutting-edge technologies such as Generative AI, real-time facial and hand 3D AR rendering and cloud solutions, Perfect enables personalized, enjoyable, and engaging shopping journey and helps brands elevate customer engagement, increase conversion rates, and propel sales growth. Throughout this journey, Perfect maintains its unwavering commitment to environmental sustainability and fulfilling social responsibilities. For more information, visit https:\/\/ir.perfectcorp.com\/<\/a>.<\/p>\n Forward-Looking Statements<\/b><\/p>\n \nThis communication contains forward-looking statements within the meaning of Section 27A of the U.S. Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the U.S. Securities Exchange Act of 1934, as amended, or the Exchange Act, that are based on beliefs and assumptions and on information currently available to Perfect. In some cases, you can identify forward-looking statements by the following words: \u201cmay,\u201d \u201cwill,\u201d \u201ccould,\u201d \u201cwould,\u201d \u201cshould,\u201d \u201cexpect,\u201d \u201cintend,\u201d \u201cplan,\u201d \u201canticipate,\u201d \u201cbelieve,\u201d \u201cestimate,\u201d \u201cpredict,\u201d \u201cproject,\u201d \u201cpotential,\u201d \u201ccontinue,\u201d \u201congoing,\u201d \u201ctarget,\u201d \u201cseek\u201d or the negative or plural of these words, or other similar expressions that are predictions or indicate future events or prospects, although not all forward-looking statements contain these words. Any statements that refer to expectations, projections or other characterizations of future events or circumstances, including strategies or plans, are also forward-looking statements. These statements involve risks, uncertainties and other factors that may cause actual results, levels of activity, performance or achievements to be materially different from those expressed or implied by these forward-looking statements. These statements are based on Perfect\u2019s reasonable expectations and beliefs concerning future events and involve risks and uncertainties that may cause actual results to differ materially from current expectations. These factors are difficult to predict accurately and may be beyond Perfect\u2019s control. Forward-looking statements in this communication or elsewhere speak only as of the date made. New uncertainties and risks arise from time to time, and it is impossible for Perfect to predict these events or how they may affect Perfect. In addition, risks and uncertainties are described in Perfect\u2019s filings with the Securities and Exchange Commission. These filings may identify and address other important risks and uncertainties that could cause actual events and results to differ materially from those contained in the forward-looking statements. Perfect cannot assure you that the forward-looking statements in this communication will prove to be accurate. There may be additional risks that Perfect presently does not know or that Perfect currently does not believe are immaterial that could also cause actual results to differ from those contained in the forward-looking statements. In light of the significant uncertainties in these forward-looking statements, you should not regard these statements as a representation or warranty by Perfect, its directors, officers or employees or any other person that Perfect will achieve its objectives and plans in any specified time frame, or at all. Except as required by applicable law, Perfect does not have any duty to, and does not intend to, update or revise the forward-looking statements in this communication or elsewhere after the date of this communication. You should, therefore, not rely on these forward-looking statements as representing the views of Perfect as of any date subsequent to the date of this communication.<\/p>\n PERFECT CORP. AND SUBSIDIARIES \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n December 31, \n\u00a0<\/p>\n<\/td>\n September 30, Assets<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n<\/tr>\n Current assets<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nCash and cash equivalents<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 127,121<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 127,882<\/p>\n<\/td>\n<\/tr>\n \nCurrent financial assets at fair value through profit or loss<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,746<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n5,944<\/p>\n<\/td>\n<\/tr>\n \nCurrent financial assets at amortized cost<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n36,000<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n36,300<\/p>\n<\/td>\n<\/tr>\n \nCurrent contract assets<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n977<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,353<\/p>\n<\/td>\n<\/tr>\n \nAccounts receivable<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n7,902<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n9,612<\/p>\n<\/td>\n<\/tr>\n \nOther receivables<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n352<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n542<\/p>\n<\/td>\n<\/tr>\n \nCurrent income tax assets<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n271<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n32<\/p>\n<\/td>\n<\/tr>\n \nInventories<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n18<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n18<\/p>\n<\/td>\n<\/tr>\n \nOther current assets<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,522<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,956<\/p>\n<\/td>\n<\/tr>\n Total current assets<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n177,909<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n183,639<\/p>\n<\/td>\n<\/tr>\n Non-current assets<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nProperty, plant and equipment<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n554<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n775<\/p>\n<\/td>\n<\/tr>\n \nRight-of-use assets<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n485<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n713<\/p>\n<\/td>\n<\/tr>\n \nIntangible assets<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n32<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n6,420<\/p>\n<\/td>\n<\/tr>\n \nDeferred income tax assets<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,047<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,413<\/p>\n<\/td>\n<\/tr>\n \nGuarantee deposits paid<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n146<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n221<\/p>\n<\/td>\n<\/tr>\n Total non-current assets<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n3,264<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n10,542<\/p>\n<\/td>\n<\/tr>\n Total assets<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 181,173<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 194,181<\/p>\n<\/td>\n<\/tr>\n<\/table>\n \n(Continued)<\/p>\n PERFECT CORP. AND SUBSIDIARIES \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n December 31, \n\u00a0<\/p>\n<\/td>\n September 30, Liabilities and Equity<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n<\/tr>\n Current liabilities<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nCurrent contract liabilities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 17,218<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 23,665<\/p>\n<\/td>\n<\/tr>\n \nOther payables<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n11,656<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n13,753<\/p>\n<\/td>\n<\/tr>\n \nOther payables \u2013 related parties<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n46<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n76<\/p>\n<\/td>\n<\/tr>\n \nCurrent tax liabilities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n649<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n671<\/p>\n<\/td>\n<\/tr>\n \nCurrent provisions<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,899<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,129<\/p>\n<\/td>\n<\/tr>\n \nCurrent lease liabilities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n402<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n458<\/p>\n<\/td>\n<\/tr>\n \nOther current liabilities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n341<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n377<\/p>\n<\/td>\n<\/tr>\n Total current liabilities<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n32,211<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n40,129<\/p>\n<\/td>\n<\/tr>\n Non-current liabilities<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nNon-current financial liabilities at fair value through profit or loss<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,793<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n294<\/p>\n<\/td>\n<\/tr>\n \nDeferred income tax liabilities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n497<\/p>\n<\/td>\n<\/tr>\n \nNon-current lease liabilities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n108<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n281<\/p>\n<\/td>\n<\/tr>\n \nNet defined benefit liability, non-current<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n46<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n46<\/p>\n<\/td>\n<\/tr>\n Total non-current liabilities<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,947<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,118<\/p>\n<\/td>\n<\/tr>\n Total liabilities<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n34,158<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n41,247<\/p>\n<\/td>\n<\/tr>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n Equity<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nCapital stock<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nPerfect Class A Ordinary Shares, $0.1 (in dollars) par value<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n8,506<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n8,506<\/p>\n<\/td>\n<\/tr>\n \nPerfect Class B Ordinary Shares, $0.1 (in dollars) par value<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,679<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,679<\/p>\n<\/td>\n<\/tr>\n \nCapital surplus<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nCapital surplus<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n512,990<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n514,174<\/p>\n<\/td>\n<\/tr>\n \nRetained earnings<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nAccumulated deficit<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(375,420)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(370,840)<\/p>\n<\/td>\n<\/tr>\n \nOther equity interest<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nOther equity interest<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(740)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(585)<\/p>\n<\/td>\n<\/tr>\n Total equity<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n147,015<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n152,934<\/p>\n<\/td>\n<\/tr>\n Total liabilities and equity<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 181,173<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 194,181<\/p>\n<\/td>\n<\/tr>\n<\/table>\n PERFECT CORP. AND SUBSIDIARIES \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Three months ended September 30<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Nine months ended September 30<\/b><\/p>\n<\/td>\n<\/tr>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n 2024<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n 2025<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n 2024<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n 2025<\/b><\/p>\n<\/td>\n<\/tr>\n Items<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n<\/tr>\n \nRevenue<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 16,127<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 18,659<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 44,321<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 51,020<\/p>\n<\/td>\n<\/tr>\n \nCost of sales and services<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(3,171)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(4,512)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(9,142)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(12,092)<\/p>\n<\/td>\n<\/tr>\n \nGross profit<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n12,956<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n14,147<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n35,179<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n38,928<\/p>\n<\/td>\n<\/tr>\n \nOperating expenses<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nSales and marketing expenses<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(7,090)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(7,909)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(21,274)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(23,079)<\/p>\n<\/td>\n<\/tr>\n \nGeneral and administrative expenses<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(2,128)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(1,740)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(6,742)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(5,447)<\/p>\n<\/td>\n<\/tr>\n \nResearch and development expenses<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(3,213)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(3,932)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(9,223)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(11,527)<\/p>\n<\/td>\n<\/tr>\n \nExpected credit losses<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(602)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(69)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(602)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(2)<\/p>\n<\/td>\n<\/tr>\n \nTotal operating expenses<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(13,033)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(13,650)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(37,841)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(40,055)<\/p>\n<\/td>\n<\/tr>\n \nOperating income (loss)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(77)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n497<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(2,662)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(1,127)<\/p>\n<\/td>\n<\/tr>\n \nNon-operating income and expenses<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nInterest income<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,923<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,546<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n5,875<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n4,710<\/p>\n<\/td>\n<\/tr>\n \nOther income<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n5<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n12<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n19<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n28<\/p>\n<\/td>\n<\/tr>\n \nOther gains and losses<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n422<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n175<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n131<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,767<\/p>\n<\/td>\n<\/tr>\n \nFinance costs<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(4)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(5)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(14)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(11)<\/p>\n<\/td>\n<\/tr>\n \nTotal non-operating income and expenses<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,346<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,728<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n6,011<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n6,494<\/p>\n<\/td>\n<\/tr>\n Income before income tax<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,269<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,225<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n3,349<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n5,367<\/p>\n<\/td>\n<\/tr>\n \nIncome tax benefit (expense)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n263<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(145)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n577<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(787)<\/p>\n<\/td>\n<\/tr>\n Net income<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 2,532<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 2,080<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 3,926<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 4,580<\/p>\n<\/td>\n<\/tr>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n Other comprehensive income<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n Components of other comprehensive income (loss) that will be reclassified to profit or loss<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nExchange differences arising on translation of foreign operations<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 257<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ (56)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 6<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 155<\/p>\n<\/td>\n<\/tr>\n Other comprehensive income (loss), net<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 257<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ (56)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 6<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 155<\/p>\n<\/td>\n<\/tr>\n Total comprehensive income<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 2,789<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 2,024<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 3,932<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 4,735<\/p>\n<\/td>\n<\/tr>\n \nNet income, attributable to:<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nShareholders of the parent<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 2,532<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 2,080<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 3,926<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 4,580<\/p>\n<\/td>\n<\/tr>\n \nTotal comprehensive income attributable to:<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nShareholders of the parent<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 2,789<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 2,024<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 3,932<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 4,735<\/p>\n<\/td>\n<\/tr>\n \nEarnings per share (in dollars)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nBasic earnings per share of Class A and Class B Ordinary Shares<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 0.025<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 0.020<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 0.039<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 0.045<\/p>\n<\/td>\n<\/tr>\n \nDiluted earnings per share of Class A and Class B Ordinary Shares<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 0.025<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 0.020<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 0.039<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 0.045<\/p>\n<\/td>\n<\/tr>\n<\/table>\n PERFECT CORP. AND SUBSIDIARIES \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Three months ended September 30<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Nine months ended September 30<\/b><\/p>\n<\/td>\n<\/tr>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n 2024<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n 2025<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n 2024<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n 2025<\/b><\/p>\n<\/td>\n<\/tr>\n Items<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n Amount<\/b><\/p>\n<\/td>\n<\/tr>\n CASH FLOWS FROM OPERATING ACTIVITIES<\/span><\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nProfit before tax<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 2,269<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 2,225<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 3,349<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 5,367<\/p>\n<\/td>\n<\/tr>\n \nAdjustments to reconcile profit (loss)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nDepreciation expense<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n197<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n218<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n541<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n645<\/p>\n<\/td>\n<\/tr>\n \nAmortization expense<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n13<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n36<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n39<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n111<\/p>\n<\/td>\n<\/tr>\n \nExpected credit gains<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n602<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n69<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n602<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2<\/p>\n<\/td>\n<\/tr>\n \nInterest income<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(1,923)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(1,546)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(5,875)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(4,710)<\/p>\n<\/td>\n<\/tr>\n \nInterest expense<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n4<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n5<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n14<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n11<\/p>\n<\/td>\n<\/tr>\n \nNet gains on financial assets at fair value through profit or loss<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(23)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(32)<\/p>\n<\/td>\n<\/tr>\n \nNet gains on financial liabilities at fair value through profit or loss<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(61)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(621)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(107)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(1,657)<\/p>\n<\/td>\n<\/tr>\n \nShare-based payment transactions<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n744<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n284<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,181<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,184<\/p>\n<\/td>\n<\/tr>\n \nChanges in operating assets and liabilities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nAccounts receivable<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(1,501)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(1,126)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(1,635)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(1,485)<\/p>\n<\/td>\n<\/tr>\n \nCurrent contract assets<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(462)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(499)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n752<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(373)<\/p>\n<\/td>\n<\/tr>\n \nOther receivables<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n22<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n<\/tr>\n \nInventories<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n12<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n<\/tr>\n \nOther current assets<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n523<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n257<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,733<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n619<\/p>\n<\/td>\n<\/tr>\n \nCurrent contract liabilities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n919<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,976<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,541<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n6,285<\/p>\n<\/td>\n<\/tr>\n \nOther payables<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,106<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n486<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,055<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,979<\/p>\n<\/td>\n<\/tr>\n \nOther payables \u2013 related parties<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n13<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n5<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n29<\/p>\n<\/td>\n<\/tr>\n \nCurrent provisions<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(15)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(278)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(578)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(797)<\/p>\n<\/td>\n<\/tr>\n \nOther current liabilities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n101<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n72<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n34<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n25<\/p>\n<\/td>\n<\/tr>\n \nNet defined benefit liability, non-current<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n<\/tr>\n \nCash inflow generated from operations<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,519<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,570<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n4,665<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n7,203<\/p>\n<\/td>\n<\/tr>\n \nInterest received<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,875<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,389<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n5,433<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n4,570<\/p>\n<\/td>\n<\/tr>\n \nInterest paid<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(4)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(5)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(14)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(11)<\/p>\n<\/td>\n<\/tr>\n \nIncome tax paid<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(158)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(186)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(334)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(1,007)<\/p>\n<\/td>\n<\/tr>\n \nNet cash flows from operating activities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n4,232<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,768<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n9,750<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n10,755<\/p>\n<\/td>\n<\/tr>\n CASH FLOWS FROM INVESTING ACTIVITIES<\/span><\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nAcquisition of financial assets at fair value through profit or loss<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n232<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(5,911)<\/p>\n<\/td>\n<\/tr>\n \nProceeds from disposal of financial assets at fair value through profit or loss<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,746<\/p>\n<\/td>\n<\/tr>\n \nAcquisition of financial assets at amortized cost<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(11,104)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(11,300)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(55,574)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(47,600)<\/p>\n<\/td>\n<\/tr>\n \nProceeds from disposal of financial assets at amortized cost<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n13,074<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n11,300<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n49,874<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n47,300<\/p>\n<\/td>\n<\/tr>\n \nAcquisition of subsidiaries, net of cash acquired<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(5,981)<\/p>\n<\/td>\n<\/tr>\n \nAcquisition of property, plant and equipment<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(130)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(253)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(389)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(418)<\/p>\n<\/td>\n<\/tr>\n \nProceeds from disposal of property, plant and equipment<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1<\/p>\n<\/td>\n<\/tr>\n \nAcquisition of intangible assets<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(6)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n<\/tr>\n \nIncrease in guarantee deposits paid<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u2014<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(8)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(67)<\/p>\n<\/td>\n<\/tr>\n \nNet cash flows from (used in) investing activities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n1,840<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(21)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(6,103)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(9,930)<\/p>\n<\/td>\n<\/tr>\n CASH FLOWS FROM FINANCING ACTIVITIES<\/span><\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n<\/tr>\n \nRepayment of principal portion of lease liabilities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(142)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(116)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(381)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(419)<\/p>\n<\/td>\n<\/tr>\n \nNet cash flows used in financing activities<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(142)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(116)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(381)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(419)<\/p>\n<\/td>\n<\/tr>\n \nEffects of exchange rates changes on cash and cash equivalents<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n451<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n(86)<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n40<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n355<\/p>\n<\/td>\n<\/tr>\n Net increase in cash and cash equivalents<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n6,381<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n2,545<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n3,306<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n761<\/p>\n<\/td>\n<\/tr>\n Cash and cash equivalents at beginning of period<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n120,796<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n125,337<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n123,871<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n127,121<\/p>\n<\/td>\n<\/tr>\n Cash and cash equivalents at end of period<\/b><\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 127,177<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 127,882<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 127,177<\/p>\n<\/td>\n \n\u00a0<\/p>\n<\/td>\n \n$ 127,882<\/p>\n<\/td>\n<\/tr>\n<\/table>\n 1<\/sup> \u201cKey Customers\u201d refers to the Company\u2019s brand customers who contributed revenue of more than $50,000 in the trailing 12 months ended on the measurement date.<\/p>\n View source version on businesswire.com: <\/span>https:\/\/www.businesswire.com\/news\/home\/20251028817410\/en\/<\/a><\/span><\/p>\n Investor Relations Contact KEYWORDS:<\/b> Taiwan Asia Pacific<\/p>\n INDUSTRY KEYWORDS:<\/b> Apps\/Applications Mobile\/Wireless Technology Photography Software Audio\/Video Fashion Cosmetics Retail Artificial Intelligence<\/p>\n\n
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<\/b>UNAUDITED CONSOLIDATED BALANCE SHEETS
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<\/b>DECEMBER 31, 2024 AND SEPTEMBER 30, 2025
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<\/b>(Expressed in thousands of United States dollars)<\/b><\/p>\n\n
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2024<\/b><\/p>\n<\/td>\n\n \n
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2025<\/b><\/p>\n<\/td>\n<\/tr>\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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<\/b>UNAUDITED CONSOLIDATED BALANCE SHEETS (continued)
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<\/b>DECEMBER 31, 2024 AND SEPTEMBER 30, 2025
\n
<\/b>(Expressed in thousands of United States dollars)<\/b><\/p>\n\n
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2024<\/b><\/p>\n<\/td>\n\n \n
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2025<\/b><\/p>\n<\/td>\n<\/tr>\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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<\/b>UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
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<\/b>FOR THE THREE MONTHS AND NINE MONTHS ENDED SEPTEMBER 30, 2024 AND 2025
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<\/b>(Expressed in thousands of United States dollars)<\/b><\/p>\n\n
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<\/b>UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS
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<\/b>FOR THE THREE MONTHS AND NINE MONTHS ENDED SEPTEMBER 30, 2024 AND 2025
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<\/b>(Expressed in thousands of United States dollars)<\/b><\/p>\n\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n <\/p>\n
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Investor Relations, Perfect Corp.
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Email: Investor_Relations@PerfectCorp.com
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Category: Investor Relations<\/p>\n
![\"Logo\"](\"https:\/\/mms.businesswire.com\/media\/20251028817410\/en\/504844\/3\/perfect_logo.jpg\"){kind=logo}
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