falseQ2000189983012/316/30/2024P3Diso4217:USDiso4217:USDxbrli:sharesxbrli:purexbrli:sharesperf:itemperf:Yperf:Voteiso4217:TWDiso4217:EURiso4217:JPYperf:segment00018998302024-01-012024-06-3000018998302023-12-3100018998302024-06-300001899830perf:PerfectClassOrdinarySharesMember2023-12-310001899830perf:PerfectClassOrdinarySharesMember2024-06-300001899830perf:PerfectClassBOrdinarySharesMember2023-12-310001899830perf:PerfectClassBOrdinarySharesMember2024-06-3000018998302023-01-012023-06-300001899830ifrs-full:OrdinarySharesMember2022-12-310001899830ifrs-full:AdditionalPaidinCapitalMember2022-12-310001899830perf:EmployeeStockOptionsMember2022-12-310001899830ifrs-full:RetainedEarningsMember2022-12-310001899830ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2022-12-310001899830ifrs-full:TreasurySharesMember2022-12-3100018998302022-12-310001899830ifrs-full:RetainedEarningsMember2023-01-012023-06-300001899830ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2023-01-012023-06-300001899830perf:EmployeeStockOptionsMember2023-01-012023-06-300001899830ifrs-full:TreasurySharesMember2023-01-012023-06-300001899830ifrs-full:OrdinarySharesMember2023-06-300001899830ifrs-full:AdditionalPaidinCapitalMember2023-06-300001899830perf:EmployeeStockOptionsMember2023-06-300001899830ifrs-full:RetainedEarningsMember2023-06-300001899830ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2023-06-300001899830ifrs-full:TreasurySharesMember2023-06-3000018998302023-06-300001899830ifrs-full:OrdinarySharesMember2023-12-310001899830ifrs-full:AdditionalPaidinCapitalMember2023-12-310001899830perf:EmployeeStockOptionsMember2023-12-310001899830ifrs-full:RetainedEarningsMember2023-12-310001899830ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2023-12-310001899830ifrs-full:TreasurySharesMember2023-12-310001899830ifrs-full:RetainedEarningsMember2024-01-012024-06-300001899830ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2024-01-012024-06-300001899830perf:EmployeeStockOptionsMember2024-01-012024-06-300001899830ifrs-full:OrdinarySharesMember2024-01-012024-06-300001899830ifrs-full:AdditionalPaidinCapitalMember2024-01-012024-06-300001899830ifrs-full:TreasurySharesMember2024-01-012024-06-300001899830ifrs-full:OrdinarySharesMember2024-06-300001899830ifrs-full:AdditionalPaidinCapitalMember2024-06-300001899830perf:EmployeeStockOptionsMember2024-06-300001899830ifrs-full:RetainedEarningsMember2024-06-300001899830ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2024-06-300001899830ifrs-full:TreasurySharesMember2024-06-300001899830ifrs-full:OrdinarySharesMember2022-10-280001899830perf:PerfectClassBOrdinarySharesMember2022-10-282022-10-280001899830perf:PerfectClassOrdinarySharesMember2022-10-282022-10-2800018998302022-10-282022-10-280001899830perf:ProvidentClassOrdinarySharesMember2022-10-280001899830perf:ProvidentClassBOrdinarySharesMember2022-10-280001899830perf:PerfectClassOrdinarySharesMember2022-10-280001899830perf:PerfectClassOrdinarySharesMember2023-11-242023-11-240001899830perf:PerfectClassOrdinarySharesMember2023-11-240001899830perf:PerfectMobileCorp.TaiwanMember2023-01-012023-12-310001899830perf:PerfectMobileCorp.TaiwanMember2024-01-012024-06-300001899830perf:PerfectCorp.UsaMember2023-01-012023-12-310001899830perf:PerfectCorp.UsaMember2024-01-012024-06-300001899830perf:PerfectCorp.JapanMember2023-01-012023-12-310001899830perf:PerfectCorp.JapanMember2024-01-012024-06-300001899830perf:PerfectCorp.ShanghaiMember2023-01-012023-12-310001899830perf:PerfectCorp.ShanghaiMember2024-01-012024-06-300001899830perf:PerfectMobileCorpB.V.I.Member2023-01-012023-12-310001899830perf:PerfectMobileCorpB.V.I.Member2024-01-012024-06-300001899830perf:PerfectMobileLimited.FranceMember2023-01-012023-12-310001899830perf:PerfectMobileLimited.FranceMember2024-01-012024-06-300001899830ifrs-full:OnDemandMember2023-12-310001899830ifrs-full:OnDemandMember2024-06-300001899830ifrs-full:NotLaterThanOneMonthMember2023-12-310001899830ifrs-full:NotLaterThanOneMonthMember2024-06-300001899830ifrs-full:LaterThanOneMonthAndNotLaterThanThreeMonthsMember2023-12-310001899830ifrs-full:LaterThanOneMonthAndNotLaterThanThreeMonthsMember2024-06-300001899830ifrs-full:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember2023-12-310001899830ifrs-full:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember2024-06-300001899830ifrs-full:LaterThanSixMonthsMember2023-12-310001899830ifrs-full:LaterThanSixMonthsMember2024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:LeaseholdImprovementsMember2023-12-310001899830ifrs-full:GrossCarryingAmountMemberifrs-full:MachineryMember2023-12-310001899830ifrs-full:GrossCarryingAmountMemberifrs-full:OfficeEquipmentMember2023-12-310001899830ifrs-full:GrossCarryingAmountMember2023-12-310001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:LeaseholdImprovementsMember2023-12-310001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:MachineryMember2023-12-310001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:OfficeEquipmentMember2023-12-310001899830ifrs-full:AccumulatedDepreciationAndAmortisationMember2023-12-310001899830ifrs-full:LeaseholdImprovementsMember2023-12-310001899830ifrs-full:MachineryMember2023-12-310001899830ifrs-full:OfficeEquipmentMember2023-12-310001899830ifrs-full:LeaseholdImprovementsMember2024-01-012024-06-300001899830ifrs-full:MachineryMember2024-01-012024-06-300001899830ifrs-full:OfficeEquipmentMember2024-01-012024-06-300001899830ifrs-full:LeaseholdImprovementsMember2024-06-300001899830ifrs-full:MachineryMember2024-06-300001899830ifrs-full:OfficeEquipmentMember2024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:LeaseholdImprovementsMember2024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:MachineryMember2024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:OfficeEquipmentMember2024-06-300001899830ifrs-full:GrossCarryingAmountMember2024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:LeaseholdImprovementsMember2024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:MachineryMember2024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:OfficeEquipmentMember2024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMember2024-06-300001899830ifrs-full:BottomOfRangeMember2024-01-012024-06-300001899830ifrs-full:TopOfRangeMember2024-01-012024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:BuildingsMember2023-12-310001899830ifrs-full:GrossCarryingAmountMemberifrs-full:VehiclesMember2023-12-310001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:BuildingsMember2023-12-310001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:VehiclesMember2023-12-310001899830ifrs-full:BuildingsMember2023-12-310001899830ifrs-full:VehiclesMember2023-12-310001899830ifrs-full:BuildingsMember2024-01-012024-06-300001899830ifrs-full:VehiclesMember2024-01-012024-06-300001899830ifrs-full:BuildingsMember2024-06-300001899830ifrs-full:VehiclesMember2024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:BuildingsMember2024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:VehiclesMember2024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:BuildingsMember2024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:VehiclesMember2024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:ComputerSoftwareMember2023-12-310001899830ifrs-full:GrossCarryingAmountMemberifrs-full:OtherIntangibleAssetsMember2023-12-310001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:ComputerSoftwareMember2023-12-310001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:OtherIntangibleAssetsMember2023-12-310001899830ifrs-full:ComputerSoftwareMember2023-12-310001899830ifrs-full:OtherIntangibleAssetsMember2023-12-310001899830ifrs-full:ComputerSoftwareMember2024-01-012024-06-300001899830ifrs-full:OtherIntangibleAssetsMember2024-01-012024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:ComputerSoftwareMember2024-01-012024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:OtherIntangibleAssetsMember2024-01-012024-06-300001899830ifrs-full:GrossCarryingAmountMember2024-01-012024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:ComputerSoftwareMember2024-01-012024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:OtherIntangibleAssetsMember2024-01-012024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMember2024-01-012024-06-300001899830ifrs-full:ComputerSoftwareMember2024-06-300001899830ifrs-full:OtherIntangibleAssetsMember2024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:ComputerSoftwareMember2024-06-300001899830ifrs-full:GrossCarryingAmountMemberifrs-full:OtherIntangibleAssetsMember2024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:ComputerSoftwareMember2024-06-300001899830ifrs-full:AccumulatedDepreciationAndAmortisationMemberifrs-full:OtherIntangibleAssetsMember2024-06-300001899830perf:IfrsResearchAndDevelopmentExpenseMember2023-01-012023-06-300001899830perf:IfrsResearchAndDevelopmentExpenseMember2024-01-012024-06-300001899830perf:WarrantLiabilitiesMember2023-12-310001899830perf:WarrantLiabilitiesMember2024-06-300001899830perf:WarrantLiabilitiesMember2023-01-012023-06-300001899830perf:WarrantLiabilitiesMember2024-01-012024-06-300001899830perf:ClassOrdinarySharesMemberperf:WarrantLiabilitiesMember2024-06-300001899830perf:ClassOrdinarySharesMemberperf:WarrantLiabilitiesMember2024-01-012024-06-300001899830perf:PublicWarrantsMemberperf:WarrantLiabilitiesMember2024-06-300001899830perf:PrivatePlacementWarrantsMemberperf:WarrantLiabilitiesMember2024-06-300001899830perf:ForwardPurchaseWarrantsMemberperf:WarrantLiabilitiesMember2024-06-300001899830perf:PerfectClassOrdinarySharesMemberperf:PublicWarrantsMemberperf:WarrantLiabilitiesMember2024-06-300001899830perf:PublicWarrantsMemberperf:WarrantLiabilitiesMember2024-01-012024-06-300001899830perf:PublicWarrantsAndForwardPurchaseWarrantsMemberperf:WarrantLiabilitiesMember2023-11-202023-11-200001899830perf:PrivatePlacementWarrantsMemberperf:WarrantLiabilitiesMember2021-01-072021-01-070001899830perf:ForwardPurchaseAgreementsMember2022-10-272022-10-270001899830perf:ForwardPurchaseAgreementsMemberperf:ForwardPurchaseWarrantsMemberperf:WarrantLiabilitiesMember2022-10-272022-10-270001899830perf:PublicWarrantsMemberperf:WarrantLiabilitiesMember2023-12-310001899830perf:PrivatePlacementWarrantsMemberperf:WarrantLiabilitiesMember2023-12-310001899830perf:ForwardPurchaseWarrantsMemberperf:WarrantLiabilitiesMember2023-12-310001899830perf:PublicWarrantsAndForwardPurchaseWarrantsMemberperf:WarrantLiabilitiesMemberperf:RedemptionOfWarrantsWhenPricePerShareOfPerfectClassOrdinarySharesEqualsOrExceeds18.00Member2024-01-012024-06-300001899830perf:RedemptionOfWarrantsWhenPricePerShareOfPerfectClassOrdinarySharesEqualsOrExceeds18.00Memberperf:PublicWarrantsAndForwardPurchaseWarrantsMember2024-01-012024-06-300001899830perf:RedemptionOfWarrantsWhenPricePerShareOfClassaOrdinarySharesEqualsOrExceeds10.00Memberperf:PublicWarrantsAndForwardPurchaseWarrantsMember2024-01-012024-06-300001899830perf:PublicWarrantsAndForwardPurchaseWarrantsMemberperf:WarrantLiabilitiesMemberperf:RedemptionOfWarrantsWhenPricePerShareOfClassaOrdinarySharesEqualsOrExceeds10.00Member2024-01-012024-06-300001899830perf:RedemptionOfWarrantsWhenPricePerShareOfClassaOrdinarySharesEqualsOrExceeds10.00Memberperf:PrivatePlacementWarrantsMember2024-01-012024-06-300001899830perf:RedemptionOfWarrantsWhenPricePerShareOfPerfectClassOrdinarySharesEqualsOrExceeds18.00Memberperf:PrivatePlacementWarrantsMember2024-01-012024-06-300001899830perf:PrivatePlacementWarrantsMember2024-01-012024-06-300001899830perf:PerfectMobileCorp.TaiwanMember2023-01-012023-06-300001899830perf:ShareIncentivePlanMember2023-01-012023-06-300001899830perf:ShareIncentivePlanMember2024-01-012024-06-300001899830perf:ShareBasedPaymentArrangementTrancheOneMemberperf:ShareIncentivePlanMember2023-01-012023-06-300001899830perf:ShareBasedPaymentArrangementTrancheOneMemberperf:ShareIncentivePlanMember2024-01-012024-06-300001899830perf:ShareBasedPaymentArrangementTrancheTwoMemberperf:ShareIncentivePlanMember2024-01-012024-06-300001899830perf:ShareBasedPaymentArrangementTrancheTwoMemberperf:ShareIncentivePlanMember2023-01-012023-06-300001899830perf:ShareBasedPaymentArrangementTrancheThreeMemberperf:ShareIncentivePlanMember2024-01-012024-06-300001899830perf:ShareBasedPaymentArrangementTrancheThreeMemberperf:ShareIncentivePlanMember2023-01-012023-06-300001899830perf:ShareIncentivePlanMember2022-12-310001899830perf:ShareIncentivePlanMember2023-12-310001899830perf:ShareIncentivePlanMember2023-06-300001899830perf:ShareIncentivePlanMember2024-06-300001899830ifrs-full:BottomOfRangeMemberperf:ShareIncentivePlanMember2023-12-310001899830ifrs-full:TopOfRangeMemberperf:ShareIncentivePlanMember2023-12-310001899830ifrs-full:BottomOfRangeMemberperf:ShareIncentivePlanMember2024-06-300001899830ifrs-full:TopOfRangeMemberperf:ShareIncentivePlanMember2024-06-300001899830ifrs-full:BottomOfRangeMemberperf:ShareIncentivePlanMember2023-01-012023-12-310001899830ifrs-full:TopOfRangeMemberperf:ShareIncentivePlanMember2023-01-012023-12-310001899830ifrs-full:BottomOfRangeMemberperf:ShareIncentivePlanMember2024-01-012024-06-300001899830ifrs-full:TopOfRangeMemberperf:ShareIncentivePlanMember2024-01-012024-06-300001899830perf:ShareIncentivePlanMember2022-01-212022-01-210001899830perf:ShareIncentivePlanMember2023-01-032023-01-030001899830perf:ShareIncentivePlanMember2023-05-232023-05-230001899830perf:ShareIncentivePlanMember2023-08-212023-08-210001899830perf:ShareIncentivePlanMember2023-11-022023-11-020001899830perf:ShareIncentivePlanMember2024-05-272024-05-270001899830perf:ServiceAgreementsWithBoardOfDirectorsMember2023-01-012023-06-300001899830perf:ServiceAgreementsWithBoardOfDirectorsMember2024-01-012024-06-300001899830perf:ShareholderEarnoutSharesMemberperf:IfDailyVolumeWeightedAveragePriceOfPerfectClassOrdinarySharesIsGreaterThanOrEqualTo11.50Member2024-06-300001899830perf:ShareholderEarnoutSharesMemberperf:IfDailyVolumeWeightedAveragePriceOfPerfectClassOrdinarySharesIsGreaterThanOrEqualTo13.00Member2024-06-300001899830perf:ShareholderEarnoutSharesMemberperf:IfDailyVolumeWeightedAveragePriceOfPerfectClassOrdinarySharesIsGreaterThanOrEqualTo14.50Member2024-06-300001899830perf:ShareholderEarnoutSharesMember2024-01-012024-06-300001899830perf:ShareholderEarnoutSharesMemberperf:IfDailyVolumeWeightedAveragePriceOfPerfectClassOrdinarySharesIsGreaterThanOrEqualTo11.50Member2024-01-012024-06-300001899830perf:ShareholderEarnoutSharesMemberperf:IfDailyVolumeWeightedAveragePriceOfPerfectClassOrdinarySharesIsGreaterThanOrEqualTo13.00Member2024-01-012024-06-300001899830perf:ShareholderEarnoutSharesMemberperf:IfDailyVolumeWeightedAveragePriceOfPerfectClassOrdinarySharesIsGreaterThanOrEqualTo14.50Member2024-01-012024-06-300001899830perf:SponsorEarnoutSharesMember2024-06-300001899830perf:SponsorEarnoutSharesMemberperf:IfDailyVolumeWeightedAveragePriceOfPerfectClassOrdinarySharesIsGreaterThanOrEqualTo11.50Member2024-01-012024-06-300001899830perf:SponsorEarnoutSharesMemberperf:IfDailyVolumeWeightedAveragePriceOfPerfectClassOrdinarySharesIsGreaterThanOrEqualTo13.00Member2024-01-012024-06-3000018998302023-01-012024-06-300001899830perf:PerfectClassOrdinarySharesMember2024-01-012024-06-300001899830perf:PerfectClassBOrdinarySharesMember2024-01-012024-06-300001899830perf:PerfectClassOrdinarySharesMember2024-02-072024-02-070001899830perf:PerfectClassOrdinarySharesMember2023-05-042023-05-040001899830perf:PerfectClassOrdinarySharesMember2023-05-082023-12-310001899830perf:PerfectClassOrdinarySharesMember2023-01-012023-12-310001899830country:US2023-01-012023-06-300001899830country:JP2023-01-012023-06-300001899830country:FR2023-01-012023-06-300001899830perf:OtherCountriesMember2023-01-012023-06-300001899830country:USifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2023-01-012023-06-300001899830country:JPifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2023-01-012023-06-300001899830country:FRifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2023-01-012023-06-300001899830perf:OtherCountriesMemberifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2023-01-012023-06-300001899830ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2023-01-012023-06-300001899830country:USifrs-full:GoodsOrServicesTransferredOverTimeMember2023-01-012023-06-300001899830country:JPifrs-full:GoodsOrServicesTransferredOverTimeMember2023-01-012023-06-300001899830country:FRifrs-full:GoodsOrServicesTransferredOverTimeMember2023-01-012023-06-300001899830perf:OtherCountriesMemberifrs-full:GoodsOrServicesTransferredOverTimeMember2023-01-012023-06-300001899830ifrs-full:GoodsOrServicesTransferredOverTimeMember2023-01-012023-06-300001899830country:US2024-01-012024-06-300001899830country:JP2024-01-012024-06-300001899830country:FR2024-01-012024-06-300001899830perf:OtherCountriesMember2024-01-012024-06-300001899830country:USifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2024-01-012024-06-300001899830country:JPifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2024-01-012024-06-300001899830country:FRifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2024-01-012024-06-300001899830perf:OtherCountriesMemberifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2024-01-012024-06-300001899830ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2024-01-012024-06-300001899830country:USifrs-full:GoodsOrServicesTransferredOverTimeMember2024-01-012024-06-300001899830country:JPifrs-full:GoodsOrServicesTransferredOverTimeMember2024-01-012024-06-300001899830country:FRifrs-full:GoodsOrServicesTransferredOverTimeMember2024-01-012024-06-300001899830perf:OtherCountriesMemberifrs-full:GoodsOrServicesTransferredOverTimeMember2024-01-012024-06-300001899830ifrs-full:GoodsOrServicesTransferredOverTimeMember2024-01-012024-06-300001899830ifrs-full:NotLaterThanOneYearMember2024-01-012024-06-300001899830perf:LaterThanOneYearAndNotLaterThanFourYearsMember2024-01-012024-06-3000018998302023-01-012023-12-310001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember2023-12-310001899830ifrs-full:LeaseLiabilitiesMember2023-12-310001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember2024-01-012024-06-300001899830ifrs-full:LeaseLiabilitiesMember2024-01-012024-06-300001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember2024-06-300001899830ifrs-full:LeaseLiabilitiesMember2024-06-300001899830perf:CyberLinkCorpMember2023-01-012023-06-300001899830perf:CyberLinkCorpMember2024-01-012024-06-300001899830perf:CyberLinkCorpMember2023-12-310001899830perf:CyberLinkCorpMember2024-06-300001899830perf:CyberLinkJapanMember2023-12-310001899830perf:CyberLinkJapanMember2024-06-300001899830ifrs-full:BottomOfRangeMemberperf:CyberLinkCorpMember2024-01-012024-06-300001899830ifrs-full:BottomOfRangeMemberperf:CyberLinkJapanMember2024-01-012024-06-300001899830ifrs-full:TopOfRangeMemberperf:CyberLinkJapanMember2024-01-012024-06-300001899830ifrs-full:TopOfRangeMemberperf:CyberLinkCorpMember2024-01-012024-06-300001899830perf:CyberLinkJapanMember2023-01-012023-06-300001899830perf:CyberLinkJapanMember2024-01-012024-06-300001899830perf:ClinJeffCorpCleanJeffMember2023-01-012023-06-300001899830perf:ClinJeffCorpCleanJeffMember2024-01-012024-06-300001899830perf:IfrsCashAndCashEquivalentsMemberifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2023-12-310001899830perf:IfrsCashAndCashEquivalentsMemberifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2024-06-300001899830perf:CurrentFinancialAssetsAtAmortisedCostMemberifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2023-12-310001899830perf:CurrentFinancialAssetsAtAmortisedCostMemberifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2024-06-300001899830ifrs-full:TradeReceivablesMemberifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2023-12-310001899830ifrs-full:TradeReceivablesMemberifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2024-06-300001899830perf:OtherReceivablesMemberifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2023-12-310001899830perf:OtherReceivablesMemberifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2024-06-300001899830perf:GuaranteeDepositsPaidMemberifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2023-12-310001899830perf:GuaranteeDepositsPaidMemberifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2024-06-300001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberperf:WarrantLiabilitiesMember2023-12-310001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberperf:WarrantLiabilitiesMember2024-06-300001899830ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMemberperf:OtherPayablesMember2023-12-310001899830ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMemberperf:OtherPayablesMember2024-06-300001899830ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMemberperf:GuaranteeDepositsReceivedMember2023-12-310001899830ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMemberperf:GuaranteeDepositsReceivedMember2024-06-300001899830perf:NTDUSDMemberifrs-full:CurrencyRiskMember2023-12-310001899830perf:NTDUSDMemberifrs-full:CurrencyRiskMember2023-01-012023-12-310001899830perf:EURUSDMemberifrs-full:CurrencyRiskMember2023-12-310001899830perf:EURUSDMemberifrs-full:CurrencyRiskMember2023-01-012023-12-310001899830perf:JPYUSDMemberifrs-full:CurrencyRiskMember2023-12-310001899830perf:JPYUSDMemberifrs-full:CurrencyRiskMember2023-01-012023-12-310001899830perf:UsdDenominatedInJpyMemberifrs-full:CurrencyRiskMember2023-12-310001899830perf:UsdDenominatedInJpyMemberifrs-full:CurrencyRiskMember2023-01-012023-12-310001899830perf:NTDUSDMemberifrs-full:CurrencyRiskMember2024-06-300001899830perf:NTDUSDMemberifrs-full:CurrencyRiskMember2024-01-012024-06-300001899830perf:EURUSDMemberifrs-full:CurrencyRiskMember2024-06-300001899830perf:EURUSDMemberifrs-full:CurrencyRiskMember2024-01-012024-06-300001899830perf:JPYUSDMemberifrs-full:CurrencyRiskMember2024-06-300001899830perf:JPYUSDMemberifrs-full:CurrencyRiskMember2024-01-012024-06-300001899830perf:UsdDenominatedInJpyMemberifrs-full:CurrencyRiskMember2024-06-300001899830perf:UsdDenominatedInJpyMemberifrs-full:CurrencyRiskMember2024-01-012024-06-300001899830ifrs-full:LiquidityRiskMember2023-12-310001899830ifrs-full:LiquidityRiskMember2024-06-300001899830ifrs-full:NotLaterThanOneYearMemberifrs-full:FinancialLiabilitiesAtFairValueMember2023-12-310001899830ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMemberifrs-full:FinancialLiabilitiesAtFairValueMember2023-12-310001899830ifrs-full:LaterThanFiveYearsMemberifrs-full:FinancialLiabilitiesAtFairValueMember2023-12-310001899830ifrs-full:NotLaterThanOneYearMemberperf:OtherPayablesMember2023-12-310001899830ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMemberperf:OtherPayablesMember2023-12-310001899830ifrs-full:LaterThanFiveYearsMemberperf:OtherPayablesMember2023-12-310001899830ifrs-full:NotLaterThanOneYearMemberifrs-full:LeaseLiabilitiesMember2023-12-310001899830ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMemberifrs-full:LeaseLiabilitiesMember2023-12-310001899830ifrs-full:LaterThanFiveYearsMemberifrs-full:LeaseLiabilitiesMember2023-12-310001899830ifrs-full:NotLaterThanOneYearMemberperf:GuaranteeDepositsReceivedMember2023-12-310001899830ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMemberperf:GuaranteeDepositsReceivedMember2023-12-310001899830ifrs-full:LaterThanFiveYearsMemberperf:GuaranteeDepositsReceivedMember2023-12-310001899830ifrs-full:NotLaterThanOneYearMemberifrs-full:FinancialLiabilitiesAtFairValueMember2024-06-300001899830ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMemberifrs-full:FinancialLiabilitiesAtFairValueMember2024-06-300001899830ifrs-full:LaterThanFiveYearsMemberifrs-full:FinancialLiabilitiesAtFairValueMember2024-06-300001899830ifrs-full:NotLaterThanOneYearMemberperf:OtherPayablesMember2024-06-300001899830ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMemberperf:OtherPayablesMember2024-06-300001899830ifrs-full:LaterThanFiveYearsMemberperf:OtherPayablesMember2024-06-300001899830ifrs-full:NotLaterThanOneYearMemberifrs-full:LeaseLiabilitiesMember2024-06-300001899830ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMemberifrs-full:LeaseLiabilitiesMember2024-06-300001899830ifrs-full:LaterThanFiveYearsMemberifrs-full:LeaseLiabilitiesMember2024-06-300001899830ifrs-full:NotLaterThanOneYearMemberperf:GuaranteeDepositsReceivedMember2024-06-300001899830ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMemberperf:GuaranteeDepositsReceivedMember2024-06-300001899830ifrs-full:LaterThanFiveYearsMemberperf:GuaranteeDepositsReceivedMember2024-06-300001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberifrs-full:Level1OfFairValueHierarchyMemberperf:WarrantLiabilitiesMemberifrs-full:RecurringFairValueMeasurementMember2023-12-310001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberifrs-full:Level2OfFairValueHierarchyMemberperf:WarrantLiabilitiesMemberifrs-full:RecurringFairValueMeasurementMember2023-12-310001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberifrs-full:Level3OfFairValueHierarchyMemberperf:WarrantLiabilitiesMemberifrs-full:RecurringFairValueMeasurementMember2023-12-310001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberperf:WarrantLiabilitiesMemberifrs-full:RecurringFairValueMeasurementMember2023-12-310001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberifrs-full:Level1OfFairValueHierarchyMemberperf:WarrantLiabilitiesMemberifrs-full:RecurringFairValueMeasurementMember2024-06-300001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberifrs-full:Level2OfFairValueHierarchyMemberperf:WarrantLiabilitiesMemberifrs-full:RecurringFairValueMeasurementMember2024-06-300001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberifrs-full:Level3OfFairValueHierarchyMemberperf:WarrantLiabilitiesMemberifrs-full:RecurringFairValueMeasurementMember2024-06-300001899830ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberperf:WarrantLiabilitiesMemberifrs-full:RecurringFairValueMeasurementMember2024-06-300001899830perf:Level1AndLevel2OfFairValueHierarchyMember2024-01-012024-06-300001899830perf:Level1AndLevel2OfFairValueHierarchyMember2023-01-012023-12-310001899830ifrs-full:Level3OfFairValueHierarchyMember2024-01-012024-06-300001899830ifrs-full:Level3OfFairValueHierarchyMember2023-01-012023-12-31
美国
证券交易委员会
华盛顿特区 20549
表格 6-K
外国私人发行人之报告
根据第 13a-16 条或第 15d-16 条
根据1934年证券交易所法
对于九月份, 2024
佣金文件编号: 001-41540
完美公司。
14楼,民权路98号
新店区
新北市 231
台湾
(主要行政办公室地址)
请用勾号表示,登记申报人是否将以20-F或40-F表格作为年度报告的提交或将提交。
Form 20-F☒40-F表☐
请在方框内打勾,标志著申报人按照Regulation S-t Rule 101(b)(1)规定提呈纸本6-K表格: ☐
如果提交6-k表格的登记者经Regulation S-t Rule 101(b)(7)允许可以使用纸张方式提交,请打勾:☐
参考文献中的合并
本报告附录99.1和99.2将被视为参照并纳入(1)公司根据F-3表格(文件编号333-274835)申报的登记声明(包括构成该登记声明一部份的招股说明书);以及(2)公司根据S-8表格(文件编号333-268059)申报的登记声明(包括构成该登记声明一部份的招股说明书),并且在每种情况下,从本报告提交的日期开始,直至后续提交或提供的文件或报告所取代为止。
前瞻性声明
本6-k表格中的某些陈述可能被视为根据1933年证券法第27A条(经修订)及1934年证券交易法第21E条(经修订)或《交易所法》中有关的“前瞻性陈述”。这些陈述基于我们管理层的信念和假设。尽管我们认为我们各自在或由这些前瞻性陈述反映或建议的计划、意图和期望是合理的,但我们无法向您保证我们将实现或实现这些计划、意图或期望。前瞻性陈述本质上受到风险、不确定性和假设的影响。通常,不是历史事实的陈述,包括涉及可能或假设的未来行动、业务策略、事件或营运结果的陈述,都是前瞻性陈述。这些前瞻性陈述根据1995年美国私人证券诉讼改革法案的“安全港”条款作出。本6-k表格中(包括在此参考的资讯)所含的前瞻性陈述包括但不限于以下陈述:
•我们有能力在纽交所上市我们的证券;
•影响我们业务的不利变化;
•成长的管理;
•在此年度报告日期之后,在美国或台湾境内或其相关之发生或升级的任何战争、军事冲突或其他国际灾难,包括恐怖主义行为,若对公司有实质不利影响,或是此年度报告日期以前已开始的任何此类战争、军事冲突或其他国际灾难的实质升级,在这些情况下可合理预期对公司造成实质不利影响。
•一般经济环境;
•我们的业务策略和计划;
•未来融资努力的结果;
•我们未来的市场地位和增长前景;
•预期营业成果,如营业收入增长和盈利;
•健康流行病的影响;和
•在这份6-k表格中描述的其他事项。
针对我们的收入、盈利、表现、策略、前景和业务其他方面,如果有的话,这些具有前瞻性的声明既不是历史事实,也不是未来表现的保证。相反,它们仅基于我们目前对业务未来、未来计划和策略、预期事件和趋势、经济和其他未来条件的信念、期望和假设。这些具有前瞻性的声明并不意在作为,也不得作为对未来表现、事件或情况的保证、保证、预测或确定性陈述。影响实际表现、事件和情况的许多因素超出我们的控制范围。
此外,诸如「我们相信」等陈述反映了我们对相关主题的信念和观点。这些陈述基于我们于本6-k表格签署日期可得的资讯,我们相信这些资讯可以作为这些陈述的合理基础,但这些资讯可能有限或不完整,这些陈述不应被理解为表明该方进行了对所有可能可提供的相关资讯进行全面调查或评审。这些陈述本质上是不确定的,投资者应谨慎不要过度依赖这些陈述。
请注意,不应过度依赖这些前瞻性陈述,这些陈述仅反映此6-K表格的日期。因此,不应依赖前瞻性陈述作为代表我们在任何随后日期观点的依据。
所有板块包含在本6-k表格中的前瞻性陈述,均明确受限于本部分所含或参照的警语陈述。除非法律和法规要求,我们不承担更新这些前瞻性陈述以反映本6-k表格日期后事件或情况,或反映意外事件发生的任何义务。如果更新任何前瞻性陈述,不应做出我们将在该陈述、相关事项或任何其他前瞻性陈述方面进行额外更新的推断。任何更正或修订以及可能导致实际结果与前瞻性陈述有重大差异的重要假设和因素,包括讨论额外重要风险因素的内容,可能出现在我们向美国证券交易委员会的公开文件中,您应该查阅这些文件,这些文件可在www.sec.gov进入,并建议您查阅。
本文件中使用的大写术语,未经定义者,其含义由公司最新提交给证券交易委员会的年度报告20-F表中指定。请参阅20-F表中的“风险因素”部分。
签名
根据《证券交易法》1934年的要求,申请人已经授权拟定人按其代表进行签署,并在此为此报告正式签字确认。
| | | | | | | | | | | | | | |
| | | | |
| | | | 完美公司。 |
| | |
日期:2024年9月24日 | | 作者: | | /s/张益如 |
| | | | 姓名:张益如 |
| | | | 职称:首席执行官 |