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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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

X

- Definition

The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
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-URIDate 2023-03-23

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