    <SEC-DOCUMENT>0001104659-22-112496-index.html : 20221028
    <SEC-HEADER>0001104659-22-112496.hdr.sgml : 20221028
    <ACCEPTANCE-DATETIME>20221028164119
    ACCESSION NUMBER:		0001104659-22-112496
    CONFORMED SUBMISSION TYPE:	F-1
    PUBLIC DOCUMENT COUNT:		27
    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:		F-1
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-268057
    		FILM NUMBER:		221342553

    	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>F-1
    <SEQUENCE>1
    <FILENAME>tm2227810-1_f1.htm
    <DESCRIPTION>F-1
    <TEXT>
    Document 1 - file: tm2227810-1_f1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-3.1
    <SEQUENCE>2
    <FILENAME>tm2227810d2_ex3-1.htm
    <DESCRIPTION>EXHIBIT 3.1
    <TEXT>
    Document 2 - file: tm2227810d2_ex3-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-5.1
    <SEQUENCE>3
    <FILENAME>tm2227810d2_ex5-1.htm
    <DESCRIPTION>EXHIBIT 5.1
    <TEXT>
    Document 3 - file: tm2227810d2_ex5-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-5.2
    <SEQUENCE>4
    <FILENAME>tm2227810d2_ex5-2.htm
    <DESCRIPTION>EXHIBIT 5.2
    <TEXT>
    Document 4 - file: tm2227810d2_ex5-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-10.13
    <SEQUENCE>5
    <FILENAME>tm2227810d2_ex10-13.htm
    <DESCRIPTION>EXHIBIT 10.13
    <TEXT>
    Document 5 - file: tm2227810d2_ex10-13.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.1
    <SEQUENCE>6
    <FILENAME>tm2227810d2_ex23-1.htm
    <DESCRIPTION>EXHIBIT 23.1
    <TEXT>
    Document 6 - file: tm2227810d2_ex23-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.2
    <SEQUENCE>7
    <FILENAME>tm2227810d2_ex23-2.htm
    <DESCRIPTION>EXHIBIT 23.2
    <TEXT>
    Document 7 - file: tm2227810d2_ex23-2.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-99.1
    <SEQUENCE>8
    <FILENAME>tm2227810d2_ex99-1.htm
    <DESCRIPTION>EXHIBIT 99.1
    <TEXT>
    Document 8 - file: tm2227810d2_ex99-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-FILING FEES
    <SEQUENCE>9
    <FILENAME>tm2227810d2_ex-filingfees.htm
    <DESCRIPTION>EX-FILING FEES
    <TEXT>
    Document 9 - file: tm2227810d2_ex-filingfees.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>lg_perfect-4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 10 - file: lg_perfect-4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>tm2227810d1-bc_internet4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 11 - file: tm2227810d1-bc_internet4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>tm2227810d1-bc_market4c.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 12 - file: tm2227810d1-bc_market4c.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>tm2227810d1-ph_01store4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 13 - file: tm2227810d1-ph_01store4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>tm2227810d1-ph_02store4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 14 - file: tm2227810d1-ph_02store4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>15
    <FILENAME>tm2227810d1-ph_access4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 15 - file: tm2227810d1-ph_access4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>16
    <FILENAME>tm2227810d1-ph_beauty4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: tm2227810d1-ph_beauty4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>17
    <FILENAME>tm2227810d1-ph_casting4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 17 - file: tm2227810d1-ph_casting4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>18
    <FILENAME>tm2227810d1-ph_groom4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 18 - file: tm2227810d1-ph_groom4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>19
    <FILENAME>tm2227810d1-ph_hair4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 19 - file: tm2227810d1-ph_hair4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>20
    <FILENAME>tm2227810d1-ph_live4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 20 - file: tm2227810d1-ph_live4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>21
    <FILENAME>tm2227810d1-ph_make4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 21 - file: tm2227810d1-ph_make4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>22
    <FILENAME>tm2227810d1-ph_mobile4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 22 - file: tm2227810d1-ph_mobile4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>23
    <FILENAME>tm2227810d1-ph_nails4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 23 - file: tm2227810d1-ph_nails4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>24
    <FILENAME>tm2227810d1-ph_prod4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 24 - file: tm2227810d1-ph_prod4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>25
    <FILENAME>tm2227810d1-ph_skin4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 25 - file: tm2227810d1-ph_skin4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>26
    <FILENAME>tm2227810d1-ph_store4clr.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 26 - file: tm2227810d1-ph_store4clr.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>27
    <FILENAME>tm2227810d2_ex5-1img003.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 27 - file: tm2227810d2_ex5-1img003.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>