XML 115 R72.htm IDEA: XBRL DOCUMENT
v3.24.1

Details of Significant Accounts - Share-based payment, schedule of FV if incentive stock option granted using black-scholes option-pricing model (Details) | 12 Months Ended
--- | ---
Dec. 31, 2023 Y $ / shares
2015 Incentive Stock Option Plan |
Share-based payment arrangements |
Exercise price (in USD per share) | $ 0.1000
Expected option life | Y | 3.42
Expected dividends | 0.00%
2015 Incentive Stock Option Plan | Minimum |
Share-based payment arrangements |
Stock price (in USD per share) | $ 0.0564
Expected price volatility | 39.29%
Risk-free interest rate | 0.45%
Fair value per unit (in USD per share) | $ 0.0080
2015 Incentive Stock Option Plan | Maximum |
Share-based payment arrangements |
Stock price (in USD per share) | $ 0.1777
Expected price volatility | 42.25%
Risk-free interest rate | 2.79%
Fair value per unit (in USD per share) | $ 0.0947
2018 Incentive Stock Option Plan |
Share-based payment arrangements |
Exercise price (in USD per share) | $ 0.3000
Expected option life | Y | 3.88
Expected dividends | 0.00%
2018 Incentive Stock Option Plan | Minimum |
Share-based payment arrangements |
Stock price (in USD per share) | $ 0.1689
Expected price volatility | 39.16%
Risk-free interest rate | 0.58%
Fair value per unit (in USD per share) | $ 0.0228
2018 Incentive Stock Option Plan | Maximum |
Share-based payment arrangements |
Stock price (in USD per share) | $ 0.8931
Expected price volatility | 53.27%
Risk-free interest rate | 2.29%
Fair value per unit (in USD per share) | $ 0.6397

X
- Definition The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The option life of share options granted. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DescriptionOfOptionLifeShareOptionsGranted
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The exercise price of share options granted. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ExercisePriceShareOptionsGranted2019
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of an expected dividend used to calculate the fair value of share options granted. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ExpectedDividendAsPercentageShareOptionsGranted
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The fair value per unit of share options granted. + References No definition available. + Details
Name: | perf_FairValuePerUnitShareOptionsGranted
Namespace Prefix: | perf_
Data Type: | dtr-types1:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The stock price of share options granted. + References No definition available. + Details
Name: | perf_StockPriceShareOptionsGranted
Namespace Prefix: | perf_
Data Type: | dtr-types1:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=perf_IncentiveStockOptionPlan2015Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=perf_IncentiveStockOptionPlan2018Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |