<SEC-DOCUMENT>0001104659-22-112504-index.html : 20221028
<SEC-HEADER>0001104659-22-112504.hdr.sgml : 20221028
<ACCEPTANCE-DATETIME>20221028165101
ACCESSION NUMBER:		0001104659-22-112504
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		8
FILED AS OF DATE:		20221028
DATE AS OF CHANGE:		20221028
EFFECTIVENESS DATE:		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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-268059
		FILM NUMBER:		221342658

	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>S-8
<SEQUENCE>1
<FILENAME>tm2228448d1_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
Document 1 - file: tm2228448d1_s8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-3.1
<SEQUENCE>2
<FILENAME>tm2228448d1_ex3-1.htm
<DESCRIPTION>EXHIBIT 3.1
<TEXT>
Document 2 - file: tm2228448d1_ex3-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.3
<SEQUENCE>3
<FILENAME>tm2228448d1_ex4-3.htm
<DESCRIPTION>EXHIBIT 4.3
<TEXT>
Document 3 - file: tm2228448d1_ex4-3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>4
<FILENAME>tm2228448d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 4 - file: tm2228448d1_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>tm2228448d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 5 - file: tm2228448d1_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>6
<FILENAME>tm2228448d1_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 6 - file: tm2228448d1_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>7
<FILENAME>tm2228448d1_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 7 - file: tm2228448d1_ex-filingfees.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>tm2228448d1_ex5-1img007.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: tm2228448d1_ex5-1img007.jpg

</DOCUMENT>
</SEC-DOCUMENT>