<SEC-DOCUMENT>0001104659-22-112476.txt : 20221028
<SEC-HEADER>0001104659-22-112476.hdr.sgml : 20221028
<ACCEPTANCE-DATETIME>20221028163019
ACCESSION NUMBER:		0001104659-22-112476
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20221028
FILED AS OF DATE:		20221028
DATE AS OF CHANGE:		20221028

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Perfect Corp.
		CENTRAL INDEX KEY:			0001899830
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-41540
		FILM NUMBER:		221342376

	BUSINESS ADDRESS:	
		STREET 1:		14F., NO. 98, MINQUAN RD.
		STREET 2:		XINDIAN DISTRICT
		CITY:			NEW TAIPEI CITY
		STATE:			F5
		ZIP:			231
		BUSINESS PHONE:		886-2-8667-1265

	MAIL ADDRESS:	
		STREET 1:		14F., NO. 98, MINQUAN RD.
		STREET 2:		XINDIAN DISTRICT
		CITY:			NEW TAIPEI CITY
		STATE:			F5
		ZIP:			231
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>tm2227810d8_6k.htm
<DESCRIPTION>FORM 6-K
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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B></B></FONT></P>

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;6-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>REPORT OF FOREIGN
PRIVATE ISSUER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>PURSUANT TO RULE&nbsp;13a-16&nbsp;OR&nbsp;15d-16</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>UNDER THE SECURITIES
EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>For the month of October, 2022</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Commission File Number: 001-41540</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Perfect Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>14F, No.&nbsp;98 Minquan Road</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Xindian District</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New Taipei City 231</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Taiwan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Address of principal executive office)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant files or will file annual
reports under cover of Form&nbsp;20-F or Form&nbsp;40-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Form&nbsp;20-F&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT>&nbsp;&nbsp;&nbsp;&nbsp;Form&nbsp;40-F&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark if the registrant is submitting the Form&nbsp;6-K
in paper as permitted by Regulation S-T Rule&nbsp;101(b)(1):&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark if the registrant is submitting the Form&nbsp;6-K
in paper as permitted by Regulation S-T Rule&nbsp;101(b)(7):&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>EXPLANATORY NOTE</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Closing of the Business Combination and NYSE Listing</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On October&nbsp;28, 2022, Perfect Corp. (the &ldquo;Company&rdquo;)
and Provident Acquisition Corp. (&ldquo;Provident&rdquo;) issued a joint press release announcing the closing of the business combination
contemplated by the Agreement and Plan of Merger, dated as of March&nbsp;3, 2022, by and among the Company, Provident, Beauty Corp., and
Fashion Corp., as amended by the First Amendment to Agreement and Plan of Merger, dated as of September&nbsp;16, 2022, by and among the
Company, Provident, Beauty Corp., and Fashion Corp., and the listing of the Company&rsquo;s Class&nbsp;A ordinary shares and warrants
on the New York Stock Exchange (the &ldquo;NYSE&rdquo;) commencing on October&nbsp;31, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A copy of the press release is furnished as Exhibit&nbsp;99.1 to this
Report on Form&nbsp;6-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT&nbsp;INDEX</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left; width: 8%"><FONT STYLE="font-size: 10pt"><B>Exhibit</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; width: 90%"><FONT STYLE="font-size: 10pt"><B>Description of Exhibit</B></FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><A HREF="tm2227810d8_ex99-1.htm">99.1</A></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="tm2227810d8_ex99-1.htm">Joint Press Release of the Company and Provident, dated October&nbsp;28, 2022.</A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD COLSPAN="2" STYLE="vertical-align: top; font-size: 10pt"><B>Perfect Corp.</B></TD></TR>
  <TR>
    <TD>Date: October&nbsp;28, 2022</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font-size: 10pt"></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; vertical-align: top">


    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Alice H. Chang</P>
</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; width: 50%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; width: 5%">Name:</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; width: 45%">Alice H. Chang</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">Title:</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt">Chief Executive Officer</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>tm2227810d8_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit&nbsp;99.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Perfect Corp. and Provident Acquisition Corp.
Complete Business Combination</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>-
Perfect&rsquo;s Shares and Warrants to Trade on the NYSE under Tick</I></FONT><I>er Symbols &ldquo;PERF&rdquo; and &ldquo;PERF WS,&rdquo;
respectively</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NEW
YORK &ndash; October&nbsp;28, 2022</B></FONT> &ndash; Perfect Corp. (&ldquo;Perfect&rdquo;), a global leader in providing augmented reality
(&ldquo;AR&rdquo;) and artificial intelligence (&ldquo;AI&rdquo;) Software-as-a-Service (&ldquo;SaaS&rdquo;) solutions to beauty and
fashion industries, and Provident Acquisition Corp. (Nasdaq: PAQC; &quot;Provident&quot;), a special purpose acquisition company, today
announced the completion of their previously announced business combination (the &ldquo;Business Combination&rdquo;). The listed company
resulting from the Business Combination will be called Perfect Corp., and its shares and warrants will commence trading on the New York
Stock Exchange under the ticker symbols &ldquo;PERF&rdquo; and &ldquo;PERF WS,&rdquo; respectively, on October&nbsp;31, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Alice Chang, Founder and Chief Executive Officer
of Perfect, commented, &ldquo;We are thrilled to continue Perfect&rsquo;s evolution, now as a public company, by reaching this significant
milestone. Leveraging our access to the global capital market, we plan to extend our industry coverage from beauty and fashion to tangential
sectors, augment our innovative AR and AI SaaS solutions, and empower more enterprises around the world to deliver transformative virtual
product try-on experiences to consumers.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Michael Aw, Chief Executive Officer of Provident,
commented, &ldquo;Provident is proud to partner with a company whose unparalleled leadership and vision have driven it to the forefront
of today&rsquo;s beauty and fashion industries. With its innovative AI and AR solutions and strong partnerships with the world&rsquo;s
leading beauty groups, we believe that Perfect is well positioned to continue growing its business and deliver sustainable shareholder
returns. We are excited for the opportunities that lie ahead, and we look forward to working with Perfect in the future as a newly-public
company.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Advisors</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Sullivan&nbsp;&amp; Cromwell LLP served as legal
counsel to Perfect. Davis Polk&nbsp;&amp; Wardwell LLP served as the legal counsel to Provident.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>About Perfect Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Founded in 2015, Perfect is a global leader in
providing AR and AI SaaS solutions to beauty and fashion industries. Utilizing facial 3D modeling, and AI deep learning technologies,
Perfect empowers beauty brands with product try-on, facial diagnostics, and digital consultation solutions to provide consumers with
an enjoyable, personalized, and convenient omnichannel shopping experience. Today, Perfect has a leading market share in helping the
world&rsquo;s top beauty brands execute digital transformation, improve customer engagement, increase purchase conversion, and drive
sales growth while maintaining environmental sustainability and fulfilling social responsibilities. For more information, visit <U>https://www.perfectcorp.com/business</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>About Provident Acquisition Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Affiliated
with Provident Capital, Provident is a special purpose acquisition company formed for the purpose of entering into a combination with
one or more businesses. Provident&rsquo;s sponsor team combines over 85 years of experience in investment, technology, and beauty industries
to bring an innovative global technology leader to the public capital market. Led by Winato Kartono as the Executive Chairman, Michael
Aw as the CEO and CFO, and Andre Hoffmann as the President, Provident seeks to complete business combinations with companies headquartered
in Asia but with global footprints, proven technologies, and leading market share. To learn more, visit <U>http://www.paqc.co</U></FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Forward-Looking Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This communication contains forward-looking statements
within the meaning of Section&nbsp;27A of the U.S. Securities Act of 1933, as amended, or the Securities Act, and Section&nbsp;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 and Provident. In some cases, you can identify forward-looking statements by the following words: &ldquo;may,&rdquo;
 &ldquo;will,&rdquo; &ldquo;could,&rdquo; &ldquo;would,&rdquo; &ldquo;should,&rdquo; &ldquo;expect,&rdquo; &ldquo;intend,&rdquo; &ldquo;plan,&rdquo;
 &ldquo;anticipate,&rdquo; &ldquo;believe,&rdquo; &ldquo;estimate,&rdquo; &ldquo;predict,&rdquo; &ldquo;project,&rdquo; &ldquo;potential,&rdquo;
 &ldquo;continue,&rdquo; &ldquo;ongoing,&rdquo; &ldquo;target,&rdquo; &ldquo;seek&rdquo; 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
projections of market opportunity, number of customers or user and market share, the capability of Perfect&rsquo;s technology, Perfect&rsquo;s
business plans including its plans to expand globally, the sources and uses of cash from the Business Combination, the anticipated enterprise
value of the combined company following the consummation of the Business Combination, any benefits of Perfect&rsquo;s partnerships, strategies
or plans as they relate to the Business Combination, anticipated benefits of the Business Combination and expectations related to the
terms and timing of the Business Combination 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 di&fflig;erent from those expressed
or implied by these forward-looking statements. These statements are based on Perfect&rsquo;s and Provident&rsquo;s 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&rsquo;s and Provident&rsquo;s 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 or Provident to predict these events or how they may affect Perfect or Provident. In addition, there are
risks and uncertainties described in the definitive proxy statement/prospectus relating to the Business Combination, which was initially
filed with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) on September&nbsp;30, 2022, and as amended or supplemented
from time to time, and other documents filed by Perfect or Provident from time to time with the SEC. These filings may identify and address
other important risks and uncertainties that could cause actual events and results to di&fflig;er materially from those contained in
the forward-looking statements. Neither Perfect nor Provident can assure you that the forward-looking statements in this communication
will prove to be accurate. These forward-looking statements are subject to a number of risks and uncertainties, including, but not limited
to: the outcome of any legal proceedings that have been or may be instituted against Perfect or Provident, the combined company or others
following the announcement of the completion of the Business Combination; the risk that the Business Combination disrupts current plans
and operations of Perfect or Provident as a result of the consummation of the Business Combination; the ability to recognize the anticipated
benefits of the Business Combination, which may be affected by, among other things, competition, the ability of the combined company
to grow and manage growth profitably, maintain relationships with brands, customers and retain its management and key employees; costs
related to the Business Combination; changes in applicable laws or regulations; Perfect&rsquo;s estimates of expenses and profitability
and underlying assumptions with respect to certain adjustments; unforeseen developments in the relatively new and rapidly evolving markets
in which Perfect operates, competition in the markets in which Perfect operates or plans to operate, including with competitors who have
significantly more resources; ability to retain and expand sales to existing brand customers and individual app users or attract new
brand customers and new app users, or if users decrease their level of engagement with our brand customers or Perfect&rsquo;s apps; ability
to monetize Perfect&rsquo;s apps to generate sustainable revenue; ability to make continued investments in Perfects AI and AR-powered
technologies; the need to attract, train and retain highly-skilled technical workforce; reliance on certain platforms for payment processing;
user misconduct or misuse of Perfect&rsquo;s apps; security breaches of improper access to data or user data; reliance on a limited number
of cloud storage service providers; reliance on third-party proprietary or open-source software; the impact of the ongoing COVID-19 pandemic;
reliance on a limited number of brand partners for a significant portion of Perfect&rsquo;s revenue; use of a dual-class structure by
the combined company; interests of certain Perfect shareholders possibly being different from those of investors in the combined company;
internal control over financial reporting and ability to remediate any significant deficiencies or material weaknesses; changes in laws
and regulations related to privacy, cybersecurity and data protection; ability to enforce, protect and maintain intellectual property
rights; geopolitical, regulatory and other risks associated with Perfect&rsquo;s operations in the Republic of China and the People&rsquo;s
Republic of China; and other risks and uncertainties set forth in the section entitled &ldquo;Risk Factors&rdquo; in the definitive proxy
statement/prospectus, as amended or supplemented, filed by Provident with the SEC and those included under the heading of &ldquo;Risk
Factors&rdquo; in its annual report on Form&nbsp;10-K for year ended December&nbsp;31, 2021 and in its subsequent quarterly reports on
Form&nbsp;10-Q and other filings with the SEC. There may be additional risks that neither Perfect nor Provident presently knows or that
Perfect and Provident currently believe are immaterial that could also cause actual results to di&fflig;er 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, Provident, their respective directors, officers or employees or any other person
that Perfect and Provident will achieve their objectives and plans in any specified time frame, or at all. Except as required by applicable
law, neither Perfect nor Provident has 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 or Provident as of any date subsequent to the date of this communication.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Additional Information and Where to Find It</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Business Combination, Perfect has filed relevant materials with the SEC, including the definitive proxy statement/prospectus
relating to the Business Combination, which was initially filed with the SEC on September&nbsp;30, 2022, and as amended or supplemented
from time to time, and will file other documents regarding the Business Combination with the SEC. Provident's shareholders and other
interested persons are advised to read the definitive proxy statement/prospectus, as amended or supplemented, and documents incorporated
by reference therein filed in connection with the Business Combination, as these materials contain important information about Perfect,
Provident and the Business Combination. The documents filed by Provident and Perfect with the SEC may be obtained free of charge at the
SEC's website at&nbsp;www.sec.gov</FONT>.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white"><B>No Offer
or Solicitation</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This communication does not constitute an offer
to sell or the solicitation of an offer to buy any securities, or a solicitation of any vote or approval, nor shall there be any sale
of securities in any jurisdiction in which such offer, solicitation or sale would be unlawful prior to registration or qualification
under the securities laws of any such jurisdiction.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Contacts</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investor
Relations<BR>
Robin Yang, Partner<BR>
ICR, LLC<BR>
Email: <U>Investor_Relations@PerfectCorp.com</U> </FONT><BR>
Phone: +1 (646) 880 9057</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Public
Relations<BR>
Brad Burgess, SVP<BR>
ICR, LLC<BR>
Email: <U>press@PerfectCorp.com</U> </FONT><BR>
Phone: +1 (646) 308 1649</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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