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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2023
Summary of Significant Accounting Policies |
Summary of subsidiaries included in the consolidated financial statements | Subsidiaries included in the consolidated financial statements:
|  |  |  |  |  | Ownership (%)
Name of investor |  | Name of subsidiary |  | Main business activities |  | December 31, 2022 |  | December 31, 2023
The Company |  | Perfect Mobile Corp. (Taiwan) |  | Design, development, marketing and sales of AR/AI SaaS solution and mobile applications. |  | 100% |  | 100%
The Company |  | Perfect Corp. (USA) |  | Marketing and sales of AR/AI SaaS solution. |  | 100% |  | 100%
The Company |  | Perfect Corp. (Japan) |  | Marketing and sales of AR/AI SaaS solution. |  | 100% |  | 100%
The Company |  | Perfect Corp. (Shanghai) |  | Marketing and sales of AR/AI SaaS solution. |  | 100% |  | 100%
The Company |  | Perfect Mobile Corp.(B.V.I.) |  | Investment activities. |  | 100% |  | 100%
The Company |  | Fashion Corp. |  | For business combination purpose via SPAC transaction, please refer to Note 1 for details. |  | 100% |  | —% (Note ii)
Perfect Mobile Corp. (Taiwan) |  | Perfect Corp. (France) |  | Marketing and service center for sales of AR/AI SaaS solution. |  | 100% (Note i) |  | 100%
Summary of estimated useful lives of property, plant and equipment |
Leasehold improvements | 2~3 | years (or the lesser of the contract period of the lease)
Machinery | 3 | years
Office equipment | 5 | years

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