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v3.24.1

Details of Significant Accounts - Income tax, schedule of deferred income tax assets or liabilities as a result of temporary differences and tax losses (Details) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
Reconciliation of changes in deferred tax liability (asset) |  |
Deferred income tax assets, balance at the beginning | $ 244 | $ 165
Recognized in profit or loss | 29 | 101
Net exchange differences | (16) | (22)
Deferred income tax assets, balance at the end | 257 | 244
Unrealized expenses |  |
Reconciliation of changes in deferred tax liability (asset) |  |
Deferred income tax assets, balance at the beginning | 228 | 158
Recognized in profit or loss | 43 | 91
Net exchange differences | (15) | (21)
Deferred income tax assets, balance at the end | 256 | 228
Unrealized exchange losses |  |
Reconciliation of changes in deferred tax liability (asset) |  |
Deferred income tax assets, balance at the beginning | 0 | (2)
Recognized in profit or loss |  | 2
Net exchange differences |  | 0
Deferred income tax assets, balance at the end |  | 0
Others |  |
Reconciliation of changes in deferred tax liability (asset) |  |
Deferred income tax assets, balance at the beginning | 16 | 9
Recognized in profit or loss | (14) | 8
Net exchange differences | (1) | (1)
Deferred income tax assets, balance at the end | $ 1 | $ 16

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- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 + Details
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Balance Type: | credit
Period Type: | instant

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- References No definition available. + Details
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- Definition The amount of tax expense or income relating to changes in deferred tax assets, recognized in profit or loss. + References No definition available. + Details
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- Definition The increase (decrease) in deferred tax assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. + References No definition available. + Details
Name: | perf_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxAssets
Namespace Prefix: | perf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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- Details
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- Details
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- Details
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