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Details of Significant Accounts (Tables)

12 Months Ended

Dec. 31, 2023

Details of Significant Accounts

Schedule of cash and cash equivalents

			December 31, 2022						December 31, 2023
Petty cash			$	1					$	1
Checking accounts			1,279						2,139
Demand deposits			11,777						12,547
Time deposits			149,300						109,000
Others			259						184
			$	162,616					$	123,871

Schedule of current financial assets at amortized cost

			December 31, 2022						December 31, 2023
Time deposits with maturities over three months			$	30,000					$	30,300

Schedule of accounts receivable

Accounts receivable

			December 31, 2022						December 31, 2023
Accounts receivable			$	7,756					$	6,992

Schedule of ageing analysis of accounts receivable

The ageing analysis of accounts receivable is as follows:

			December 31, 2022						December 31, 2023
Not past due			$	6,062					$	5,791
Up to 30 days			851						594
31 to 90 days			327						340
91 to 180 days			417						196
Over 181 days			99						71
			$	7,756					$	6,992

Schedule of other current assets

			December 31, 2022						December 31, 2023
Prepaid expenses			$	4,617					$	3,773
Others			88						269
			$	4,705					$	4,042

Schedule of property, plant and equipment

			2022
			Leasehold improvements						Machinery						Office equipment						Total
At January 1
Cost			$	516					$	552					$	48					$	1,116
Accumulated depreciation			(393)						(296)						(20)						(709)
			$	123					$	256					$	28					$	407
Opening net book amount			$	123					$	256					$	28					$	407
Additions			58						107						—						165
Depreciation expense			(119)						(119)						(9)						(247)
Net exchange differences			(11)						(24)						(1)						(36)
Closing net book amount			$	51					$	220					$	18					$	289
At December 31
Cost			$	521					$	602					$	46					$	1,169
Accumulated depreciation			(470)						(382)						(28)						(880)
			$	51					$	220					$	18					$	289

			2023
			Leasehold improvements						Machinery						Office equipment						Total
At January 1
Cost			$	521					$	602					$	46					$	1,169
Accumulated depreciation			(470)						(382)						(28)						(880)
			$	51					$	220					$	18					$	289
Opening net book amount			$	51					$	220					$	18					$	289
Additions			154						128						7						289
Depreciation expense			(83)						(106)						(8)						(197)
Net exchange differences			—						(1)						—						(1)
Closing net book amount			$	122					$	241					$	17					$	380
At December 31
Cost			$	675					$	729					$	53					$	1,457
Accumulated depreciation			(553)						(488)						(36)						(1,077)
			$	122					$	241					$	17					$	380

Schedule of movements of right-of-use assets

The movements of right-of-use assets of the Group are as follows:

			2022
			Buildings						Business vehicles						Total
At January 1
Cost			$	898					$	149					$	1,047
Accumulated depreciation			(377)						(50)						(427)
			$	521					$	99					$	620
Opening net book amount			$	521					$	99					$	620
Additions			137						76						213
Cost of derecognition			(137)						—						(137)
Derecognized accumulated depreciation			137						—						137
Depreciation expense			(361)						(95)						(456)
Net exchange differences			(45)						(9)						(54)
Closing net book amount			$	252					$	71					$	323
At December 31
Cost			$	809					$	208					$	1,017
Accumulated depreciation			(557)						(137)						(694)
			$	252					$	71					$	323

			2023
			Buildings						Business vehicles						Total
At January 1
Cost			$	809					$	208					$	1,017
Accumulated depreciation			(557)						(137)						(694)
			$	252					$	71					$	323
Opening net book amount			$	252					$	71					$	323
Additions			810						202						1,012
Cost of derecognition			(677)						(208)						(885)
Derecognized accumulated depreciation			677						161						838
Depreciation expense			(357)						(84)						(441)
Closing net book amount			$	705					$	142					$	847
At December 31
Cost			$	942					$	202					$	1,144
Accumulated depreciation			(237)						(60)						(297)
			$	705					$	142					$	847

Schedule of lease liabilities relating to lease contracts

Lease liabilities relating to lease contracts:

			December 31, 2022						December 31, 2023
Total lease liabilities			$	338					$	868
Less: current portion (shown as ‘current lease liabilities’)			(251)						(481)
			$	87					$	387

Schedule of information on profit and loss accounts relating to lease contracts

The information on profit and loss accounts relating to lease contracts is as follows:

			Years ended December 31,
			2021						2022						2023
Items affecting profit or loss
Interest expense on lease liabilities			$	9					$	8					$	15
Expense on short-term lease contracts			391						383						352
			$	400					$	391					$	367

Schedule of intangible assets

			2022
			Software						Other intangible assets						Total
At January 1
Cost			$	78					$	82					$	160
Accumulated amortization			(33)						(27)						(60)
			$	45					$	55					$	100
Opening net book amount			$	45					$	55					$	100
Additions			78						15						93
Cost of disposals			(43)						—						(43)
Accumulated amortization on disposals			43						—						43
Amortization charge			(36)						(27)						(63)
Net exchange differences			(6)						(5)						(11)
Closing net book amount			$	81					$	38					$	119
At December 31
Cost			$	104					$	89					$	193
Accumulated amortization			(23)						(51)						(74)
			$	81					$	38					$	119

			2023
			Software						Other intangible assets						Total
At January 1
Cost			$	104					$	89					$	193
Accumulated amortization			(23)						(51)						(74)
			$	81					$	38					$	119
Opening net book amount			$	81					$	38					$	119
Additions			33						—						33
Amortization charge			(45)						(30)						(75)
Closing net book amount			$	69					$	8					$	77
At December 31
Cost			$	137					$	89					$	226
Accumulated amortization			(68)						(81)						(149)
			$	69					$	8					$	77

Schedule of amortization on intangible assets

Details of amortization on intangible assets are as follows:

			Years ended December 31,
			2021						2022						2023
Research and development expenses			$	47					$	63					$	75

Schedule of financial liabilities at fair value through profit or loss

			December 31, 2022						December 31, 2023
Non-current items:
Warrant liabilities			$	8,431					$	8,431
Add: Valuation adjustment			(5,224)						(6,865)
			$	3,207					$	1,566

Schedule of amounts recognized in profit or loss and other comprehensive income in relation to financial liabilities at fair value through profit or loss

Amounts recognized in profit or loss and other comprehensive income in relation to financial liabilities at fair value through profit or loss are as follows:

			Years ended December 31,
			2021						2022						2023
Net gains (losses) recognized in profit or loss
Warrant liabilities			$	—					$	5,224					$	1,641
Financial liabilities designated as at fair value through profit or loss - Preferred share liabilities			(150,745)						(99,001)						—
			$	(150,745)					$	(93,777)					$	1,641
Net losses recognized in other comprehensive income
Financial liabilities designated as at fair value through profit or loss - Preferred share liabilities			$	(58)					$	(7)					$	—

Schedule of movement in all kinds of Perfect warrants

Movements in all kinds of Perfect Warrants are as follows:

			Public Warrants (units in thousands)						Private Placement Warrants (units in thousands)						Forward Purchase Warrants (units in thousands)
At January 1, 2022			—						—						—
Converted from Provident’s warrants as part of business combination			11,500						6,600						2,750
Exercised			—						—						—
At December 31, 2022			11,500						6,600						2,750
Converted			1,250						—						(1,250)
At December 31, 2023			12,750						6,600						1,500

Schedule of other payables

			December 31, 2022						December 31, 2023
Employee bonus			$	4,038					$	4,662
Payroll			2,130						2,228
Remuneration to directors			53						115
Promotional fees			1,039						1,090
Professional service fees			1,371						1,415
Sales VAT payables			175						126
Post and telecommunications expenses			173						171
Others			329						524
			$	9,308					$	10,331

Schedule of provisions

			2022						2023
			Warranty						Warranty
At January 1			$	1,058					$	1,855
Additional provisions			897						677
Used during the year			—						(112)
Net exchange differences			(100)						(26)
At December 31			$	1,855					$	2,394

Schedule of analysis of total provisions

Analysis of total provisions:

			December 31, 2022						December 31, 2023
Current			$	1,855					$	2,394

Schedule of net defined benefit liability amounts recognized in the balance sheet

The amounts recognized in the balance sheet are as follows:

			December 31, 2022						December 31, 2023
Present value of defined benefit obligations			$	(84)					$	(92)
Fair value of plan assets			11						13
Net defined benefit liability			$	(73)					$	(79)

Schedule of movements in net defined benefit liability

Movements in net defined benefit liability are as follows:

			2022
			Present value of defined benefit obligations						Fair value of plan assets						Net defined benefit liability
At January 1			$	(113)					$	9					$	(104)
Current service cost			(2)						—						(2)
Interest (expense) income			(1)						—						(1)
			(116)						9						(107)
Remeasurements:
Return on plan assets			—						1						1
Change in demographic assumptions			(8)						—						(8)
Change in financial assumptions			10						—						10
Experience adjustments			19						—						19
			21						1						22
Pension fund contribution			—						2						2
Net exchange differences			11						(1)						10
At December 31			$	(84)					$	11					$	(73)

			2023
			Present value of defined benefit obligations						Fair value of plan assets						Net defined benefit liability
At January 1			$	(84)					$	11					$	(73)
Current service cost			(4)						—						(4)
Interest (expense) income			(1)						—						(1)
			(89)						11						(78)
Remeasurements:
Change in demographic assumptions			(1)						—						(1)
Experience adjustments			(3)						—						(3)
			(4)						—						(4)
Pension fund contribution			—						2						2
Net exchange differences			1						—						1
At December 31			$	(92)					$	13					$	(79)

Schedule of principal actuarial assumptions and effect on present value of defined benefit obligation

The principal actuarial assumptions used were as follows:

			Years ended December 31,
			2022						2023
Discount rate			1.50		%				1.50		%
Future salary increases			3.00		%				3.00		%

The analysis was as follows:

			Discount rate												Future salary increases
			Increase						Decrease						Increase						Decrease
			0.25%						0.25%						0.25%						0.25%
December 31, 2022
Effect on present value of defined benefit obligation			$	(5)					$	5					$	5					$	(5)
December 31, 2023
Effect on present value of defined benefit obligation			$	(5)					$	6					$	5					$	(5)

Schedule of analysis of timing of the future pension payment

The expected timing of the future pension payment was as follows:

Within 1 year			$	—
1-5 year(s)			—
Over 5 years			132
			$	132

Schedule of terms and condition

For the year ended December 31, 2022 and 2023, the Group’s Share Incentive Plan’s terms and condition are as follows:

Plan

Type of arrangement

Settled by

Maximum terms of option granted

Vesting conditions

Share Incentive Plan

Employee stock options

Equity

Five years

2 years’ service: exercise 50%

3 years’ service: exercise 75%

4 years’ service: exercise 100%

The following table illustrate the Group’s Incentive Stock Option Plan’s original terms and condition:

Plan

Type of arrangement

Settled by

Maximum terms of option granted

Vesting conditions

2015 Incentive Stock Option Plan

Employee stock options

Equity

Four years, one month

2 years’ service: exercise 50%

3 years’ service: exercise 75%

4 years’ service: exercise 100%

2018 Incentive Stock Option Plan

Employee stock options

Equity

Five years

2 years’ service: exercise 50%

3 years’ service: exercise 75%

4 years’ service: exercise 100%

Schedule of movements of outstanding options under share incentive plan

Movements of outstanding options under Share Incentive Plan are as follows:

			2022 (Note)												2023
			No. of options (units in thousands)						Weighted- average exercise price per share (in dollars)						No. of options (units in thousands)						Weighted- average exercise price per share (in dollars)
Options outstanding at January 1			—						$	—					2,063						$	3.95
Options granted			2,143						3.95						2,288						4.93
Options forfeited			(80)						3.95						(278)						4.34
Options outstanding at December 31			2,063						3.95						4,073						4.47
Options exercisable at December 31			—												—

Note: The comparable amounts in above table have been amended to show the number of units based on new subscription ratio for all periods presented.

Movements of the Group’s Incentive Stock Option Plan prior to recapitalization are as follows:

															2021												2022
															No. of options (units in thousands)						Weighted- average exercise price per share (in dollars)						No. of options (units in thousands)						Weighted- average exercise price per share (in dollars)
Options outstanding at January 1															23,046						$	0.18					26,629						$	0.21
Options granted															8,388						0.27						—						—
Options forfeited															(1,681)						0.22						—						—
Options exercised															(3,124)						0.10						(26,629)						0.21
Options outstanding at December 31															26,629						0.21						—						—
Options exercisable at December 31															26,629												—						—

Schedule of fair value of stock options granted on grant date measured using the black-scholes option-pricing model

The fair value of stock options granted on grant date is measured using the Black-Scholes option-pricing model. Relevant information is as follows:

Plan						Grant date						Units granted  (in thousands)						Stock price per share (in dollars)						Exercise price per share (in dollars)						Expected price volatility (Note ii)						Expected option life						Expected dividends						Risk-free interest rate						Fair value per unit (in dollars)
Share Incentive Plan						2022.01.21 (Note i)						2,143						$	5.39					$	3.95					53.75%						3.88						0.00%						1.46%						$	2.7637
						2023.01.03						8						7.20						7.20						64.85%						3.87						0.00%						4.07%						3.7198
						2023.05.23						2,260						4.93						4.93						69.15%						3.88						0.00%						3.90%						2.6615
						2023.08.21						7						4.00						3.916						70.65%						3.88						0.00%						4.64%						2.2411
						2023.11.02						5						2.43						2.43						70.37%						3.88						0.00%						4.77%						1.3487

Note i: Stock price, exercise price and fair value of stock option granted on January 21, 2022 were adjusted in connection with the recapitalization.

Note ii: Expected price volatility is estimated based on the daily historical stock price fluctuation data of the Company and guideline companies of the last five years before the grant date.

The fair value of stock options granted on grant date is measured using the Black-Scholes option-pricing model. Relevant information is as follows:

Plan

Range of stock price (in dollars)

Exercise price (in dollars)

Range of expected price volatility

Expected option life

Expected dividends

Range of risk free interest rate

Range of fair value per unit (in dollars)

2015 Incentive Stock Option Plan

$0.0564~0.1777

$

0.1000

39.29%~42.25%

3.42

0.00

%

0.45%~2.79%

$0.0080~0.0947

2018 Incentive Stock Option Plan

0.1689~0.8931

0.3000

39.16%~53.27%

3.88

0.00

%

0.58%~2.29%

0.0228~0.6397

Assumptions used in calculating the fair value are disclosed as follows:

			Sponsor Earnout Shares
Expected dividend yield (%)			0.00		%
Expected volatility			70.00		%
Risk free interest rate			4.19		%
Expected life (years)			5

Schedule of expenses incurred on share-based payment transactions

Expenses incurred on share-based payment transactions are shown below:

			Years ended December 31,
			2021						2022						2023
Equity settled			$	1,782					$	2,175					$	3,268

Schedule of illustrates movement for the company's share capital

Movements for the Company’s share capital are as follows:

												Common Shares												Perfect Class A Ordinary Shares												Perfect Class B Ordinary Shares												Total
						Note						Shares (in thousand)						Amount						Shares (in thousand)						Amount						Shares (in thousand)						Amount						Amount
At January 1, 2021												298,397						$	29,840					—						$	—					—						$	—					$	29,840
Employee stock option exercised												3,124						312						—						—						—						—						312
At December 31, 2021						(a)						301,521						30,152						—						—						—						—						30,152
Employee stock option exercised												26,629						2,663						—						—						—						—						2,663
Conversion as part of recapitalization						(b)						(328,150)						(32,815)						84,211						8,421						16,789						1,679						(22,715)
Shares Issuance to exchange Provident outstanding shares						(c)						—						—						17,264						1,726						—						—						1,726
At December 31, 2022						(a)						—						—						101,475						10,147						16,789						1,679						11,826
Shares retired						(d)						—						—						(16,347)						(1,634)						—						—						(1,634)
At December 31, 2023												—						$	—					85,128						$	8,513					16,789						$	1,679					$	10,192

Schedule of exchange of perfect shares for perfect new ordinary shares as part of reverse recapitalization

The exchange of the Perfect Shares for the Perfect Class A and Class B ordinary shares is reflected in the table below.

Share type before share combination						Number of shares (in thousand) before share combination						Conversion ratio						Share type after share conversion						Number of shares (in thousand) after share conversion
Common shares						241,650						0.17704366						Class A Ordinary Shares						42,782
Preferred share						234,003																		41,429
Subtotal						475,653																		84,211
Common shares						86,500						0.17704366						Class B Ordinary Shares						15,314
Preferred share						8,328																		1,475
Subtotal						94,828																		16,789
Total						570,481																		101,000

Schedule of reconciliation of additional paid-in-capital due to conversion of shares

The following table illustrates the reconciliation of additional paid-in capital due to the conversions of the Perfect Shares and the Perfect Class A and Class B Ordinary Shares:

			Additional paid-in capital
Par value of the Perfect Common Shares			$	32,815
Fair value of the Perfect Preferred Shares on the Closing Date			358,238
Par value of the Class A and Class B Ordinary Shares			(10,100)
Subtotal			380,953
Listing expense			65,264
			$	446,217

			Additional paid-in capital
Proceed received upon recapitalization			$	112,893
Par value of the Class A Ordinary Shares			(1,726)
Fair value of the warrants at the Closing Date			(8,430)
Transactional cost (presented as accrued expense of Provident at Closing)			(500)
			$	102,237

Schedule of capital surplus

The following tables illustrates the detail of capital surplus:

			December 31, 2022						December 31, 2023
Additional paid-in capital			$	554,209					$	477,734
Other:
Employees’ stock option cost			2,162						5,430
Directors’ share-based compensation			58						—
Retirement of treasury shares			—						27,235
Subtotal			2,220						32,665
			$	556,429					$	510,399

Reconciliation of capital surplus

The following table illustrates the reconciliation of the capital surplus due to shares repurchased and retired:

			Capital stock						Additional paid-in capital						Other						Treasury shares						Total
Share Repurchase Plan:
Shares repurchased			$	—					$	—					$	—					$	(1,064)					$	(1,064)
Shares retired			(19)						(893)						38						874						—
Shares Surrender			(2)						2						—						—						—
Tender Offer			(1,613)						(75,584)						27,197						—						(50,000)
			$	(1,634)					$	(76,475)					$	27,235					$	(190)					$	(51,064)

Schedule of revenue from contracts with customers

			Years ended December 31,
			2021						2022						2023
Revenue from contracts with customers			$	40,760					$	47,300					$	53,505

Schedule of disaggregation of revenue from contracts with customers

The Group derives revenue from the transfer of goods and services over time and at a point in time in the following geographical regions:

2021			United States						Japan						France						Others						Total
Revenue from external customer contracts			$	20,173					$	4,520					$	3,206					$	12,861					$	40,760
Timing of revenue recognition:
At a point in time			$	5,114					$	676					$	771					$	2,331					$	8,892
Over time			15,059						3,844						2,435						10,530						31,868
			$	20,173					$	4,520					$	3,206					$	12,861					$	40,760

2022			United States						Japan						France						Others						Total
Revenue from external customer contracts			$	24,291					$	4,717					$	3,431					$	14,861					$	47,300
Timing of revenue recognition:
At a point in time			$	5,126					$	871					$	590					$	1,979					$	8,566
Over time			19,165						3,846						2,841						12,882						38,734
			$	24,291					$	4,717					$	3,431					$	14,861					$	47,300

2023			United States						Japan						France						Others						Total
Revenue from external customer contracts			$	24,992					$	4,301					$	4,170					$	20,042					$	53,505
Timing of revenue recognition:
At a point in time			$	4,380					$	523					$	471					$	2,214					$	7,588
Over time			20,612						3,778						3,699						17,828						45,917
			$	24,992					$	4,301					$	4,170					$	20,042					$	53,505

(b)Alternatively, the disaggregation of revenue could also be distinct as follows:

			Years ended December 31,
			2021						2022						2023
AR/AI cloud solutions and Subscription			$	29,470					$	36,915					$	44,755
Licensing			8,857						8,432						7,546
Advertisement			2,398						1,819						1,162
Others (Note)			35						134						42
			$	40,760					$	47,300					$	53,505

Schedule of contract assets and contract liabilities

			December 31, 2022						December 31, 2023
Contract assets:
Unbilled revenue			$	3,660					$	2,770
Contract liabilities:
Advance sales receipts			$	13,024					$	15,346

Schedule of revenue recognized that was included in contract liability balance at beginning of the period

			Years ended December 31,
			2021						2022						2023
Revenue recognized that was included in the contract liability balance at the beginning of the period
Advance sales receipts			$	4,782					$	8,831					$	12,738

Schedule of interest income

			Years ended December 31,
			2021						2022						2023
Interest income from bank deposits			$	131					$	1,977					$	4,188
Interest income from financial assets at amortized cost			—						52						5,309
Imputed interest on deposit			—						—						1
			$	131					$	2,029					$	9,498

Schedule of other income

			Years ended December 31,
			2021						2022						2023
Subsidy from government			$	21					$	1					$	21
Others			97						74						12
			$	118					$	75					$	33

Schedule of other gains and losses

			Years ended December 31,
			2021						2022						2023
Foreign exchange gains (losses)			$	(893)					$	1,303					$	34
Gains (losses) on financial liabilities at fair value through profit or loss			(150,745)						(93,777)						1,641
			$	(151,638)					$	(92,474)					$	1,675

Schedule of finance costs

			Years ended December 31,
			2021						2022						2023
Interest expense – lease liabilities			$	9					$	8					$	15

Schedule of costs and expenses by nature

			Years ended December 31,
			2021						2022						2023
Cost of goods sold			$	2					$	39					$	3
Employee benefit expenses			23,472						27,300						27,956
Promotional fees			10,841						7,517						9,565
Platform fees			4,286						5,518						8,708
Professional service fees			3,753						8,537						6,888
Insurance expenses			82						459						2,102
Warranty cost			734						897						677
Depreciation of right-of-use assets			389						456						441
Depreciation of property, plant and equipment			209						247						197
Amortization of intangible assets			47						63						75
Listing expense			—						65,264						—
Others			1,982						2,077						2,553
			$	45,797					$	118,374					$	59,165

Schedule of employee benefit expenses

			Years ended December 31,
			2021						2022						2023
Wages and salaries			$	19,328					$	22,083					$	21,263
Remuneration to directors			—						112						553
Employee insurance fees			1,218						1,376						1,349
Pension costs			613						676						707
Employee stock options			1,782						2,117						3,268
Other personnel expenses			531						936						816
			$	23,472					$	27,300					$	27,956

Schedule of income tax expense

			Years ended December 31,
			2021						2022						2023
Current income tax:
Current tax expense recognized for the current period			$	300					$	390					$	144
Prior year income tax underestimation			9						3						—
Total current tax			309						393						144
Deferred income tax:
Origination and reversal of temporary differences			(47)						(101)						(29)
Taxable losses			155						—						—
Total deferred income tax			108						(101)						(29)
Income tax expense			$	417					$	292					$	115

Schedule of reconciliation between income tax expense and accounting loss

			Years ended December 31,
			2021						2022						2023
Tax calculated based on loss before tax and statutory tax rate (Note i)			$	(1,132)					$	(368)					$	(221)
Effects from items disallowed by tax regulation			32						46						18
Effects from non-deductible offshore income tax			110						147						6
Temporary difference not recognized as deferred income tax assets			497						141						702
Prior year income tax underestimation			9						3						—
Taxable loss not recognized as deferred income tax assets			893						638						1,732
Change in assessment of realization of deferred income tax assets			—						(301)						(2,139) (Note ii)
Effects from other states apart from where United States subsidiary registered			7						8						8
Others			1						(22)						9
Income tax expense			$	417					$	292					$	115

Note i: As a Cayman Islands corporation, the Company’s domestic statutory income tax rate is 0.0%. Hence, there was no tax impact to the Company. The difference between the Company’s domestic statutory income tax rate and its income tax expense is due to the effect of the tax rates in the other jurisdictions in which the Company operates. The basis for computing the applicable tax rate are the rates applicable in the respective countries where the Group entities operate.

Note ii: The change in assessment of the realization of deferred income tax assets mainly consists of the use of net operating loss (NOL).

Schedule of statutory tax raters for significant jurisdictions

The following table illustrates the statutory tax rates for significant jurisdictions that the Company operates:

						Years ended December 31,
Jurisdictions						2021						2022						2023
United States (Federal/State)						21%/8.84%						21%/8.84%						21%/8.84%
Japan						34.45		%				35.73		%				34.60		%
Taiwan						20		%				20		%				20		%

Schedule of deferred income tax assets or liabilities as a result of temporary differences and tax losses

Amounts of deferred income tax assets or liabilities as a result of temporary differences and tax losses are as follows:

			2022
			January 1						Recognized in profit or loss						Net exchange differences						December 31
Deferred income tax assets:
– Temporary differences:
Unrealized expenses			$	158					$	91					$	(21)					$	228
Unrealized exchange losses			(2)						2						—						—
Others			9						8						(1)						16
			$	165					$	101					$	(22)					$	244

			2023
			January 1						Recognized in profit or loss						Net exchange differences						December 31
Deferred income tax assets:
– Temporary differences:
Unrealized expenses			$	228					$	43					$	(15)					$	256
Others			16						(14)						(1)						1
			$	244					$	29					$	(16)					$	257

Schedule of expiration dates of unused taxable losses and amounts of unrecognized deferred income tax assets

Expiration dates of unused taxable losses and amounts of unrecognized deferred income tax assets are as follows:

						December 31, 2023
Year incurred						Amount filed/ assessed						Unused amount						Unrecognized deferred income tax assets						Expiry year
2016						$	4,867					$	4,043					$	4,043					2036
2017						3,601						3,601						3,601						2037
2018						7,522						2,820						2,820						2028~no expiration
2019						918						918						918						2024~2029
2020						903						903						903						2030
2021						3,594						3,594						3,594						no expiration
2022						3,271						3,271						3,271						2027~no expiration
2023						6,030						6,030						6,030						2028~no expiration
						$	30,706					$	25,180					$	25,180

Schedule of deductible temporary difference that are not recognized as deferred income tax assets

The amounts of deductible temporary difference that are not recognized as deferred income tax assets are as follows:

			December 31, 2022						December 31, 2023
Deductible temporary differences			$	614					$	3,424

Schedule of earnings (losses) per share

			Year ended December 31, 2021
			Amount after tax						Weighted average number of ordinary shares outstanding (shares in thousands)						Loss per share (in dollars)
Basic loss per share
Loss attributable to ordinary shareholders of the parent			$	(156,852)					52,965						$	(2.96)
Dilutive loss per share
Loss attributable to ordinary shareholders of the Group plus assumed conversion of all dilutive potential ordinary shares			$	(156,852)					52,965						$	(2.96)

			Year ended December 31, 2022
			Amount after tax						Weighted average number of ordinary shares outstanding (shares in thousands)						Loss per share (in dollars)
Basic loss per share
Loss attributable to ordinary shareholders of the parent			$	(161,744)					68,337						$	(2.37)
Dilutive loss per share
Loss attributable to ordinary shareholders of the Group plus assumed conversion of all dilutive potential ordinary shares			$	(161,744)					68,337						$	(2.37)

			Year ended December 31, 2023
			Amount after tax						Weighted average number of ordinary shares outstanding (shares in thousands)						Earnings per share (in dollars)
Basic earnings per share
Profit attributable to ordinary shareholders of the parent			$	5,416					118,024						$	0.05
Dilutive earnings per share
Profit attributable to ordinary shareholders of the Group plus assumed conversion of all dilutive potential ordinary shares			$	5,416					118,024						$	0.05

Note: Employee stock options was excluded from the calculation of diluted earnings (loss) per share as it is anti-dilutive for the years ended December 31, 2021, 2022 and 2023.

Schedule of changes in liabilities from financing activities

			2021
			Financial liabilities at fair value through profit or loss						Lease liabilities (including current portion)						Liabilities from financing activities-gross
At January 1			$	108,427					$	340					$	108,767
Changes in cash flow from financing activities			—						(393)						(393)
Net exchange differences			—						13						13
Change in fair value through profit and loss			150,745						—						150,745
Change in fair value through other comprehensive income			58						—						58
Changes in other non-cash items – additions			—						678						678
At December 31			$	259,230					$	638					$	259,868

			2022
			Financial liabilities at fair value through profit or loss						Lease liabilities (including current portion)						Liabilities from financing activities-gross
At January 1			$	259,230					$	638					$	259,868
Changes in cash flow from financing activities			—						(457)						(457)
Net exchange differences			—						(56)						(56)
Warrants assumed in connection with the Recapitalization			8,431						—						8,431
Exchange of preferred shares			(358,238)						—						(358,238)
Change in fair value through profit and loss			93,777						—						93,777
Change in fair value through other comprehensive income			7						—						7
Changes in other non-cash items – additions			—						213						213
At December 31			$	3,207					$	338					$	3,545

			2023
			Financial liabilities at fair value through profit or loss						Lease liabilities (including current portion)						Liabilities from financing activities-gross
At January 1			$	3,207					$	338					$	3,545
Changes in cash flow from financing activities			—						(435)						(435)
Change in fair value through profit and loss			(1,641)						—						(1,641)
Changes in other non-cash items – additions			—						1,012						1,012
Changes in other non-cash items – lease modification			—						(47)						(47)
At December 31			$	1,566					$	868					$	2,434

Schedule of listing expense

The excess of fair value of Perfect Ordinary Shares issued over the fair value of Provident’s identifiable net assets acquired represents compensation for the service of a stock exchange listing for its shares and was expensed as incurred, the summary of which is as follows:

			Listing expense
Net assets of Provident at Closing, excluding the impact of PIPE and FPA investors									$	63
Cash and cash equivalents			7,893
Accrued expenses			(500)
Warrant liabilities (Note i)			(7,330)
Total value of Perfect shares issued to Provident shareholders, excluding PIPE and FPA Investor (Note ii)									(56,478)
Adjustment to listing expense as result of Sponsor Earnout									(8,849)
									$	(65,264)

Note i : The difference between $7,330 and the warrant liability of $8,431 in Note 6(8) is the value of the FPA warrants.

Note ii : The fair value was based on 6,764 thousand shares issued and the opening market price of Provident of $8.35 (in dollars) per share as of October 28, 2022.

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