XML 88 R45.htm IDEA: XBRL DOCUMENT v3.24.1

Details of Significant Accounts - Leasing arrangements, schedule of movements of right-of-use assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Details of Significant Accounts
Opening net book amount	$ 323	$ 620
Additions	1,012	213
Depreciation expense	(441)	(456)	$ (389)
Net exchange differences		(54)
Closing net book amount	847	323	620
Cost
Details of Significant Accounts
Opening net book amount	1,017	1,047
Derecognition	(885)	(137)
Closing net book amount	1,144	1,017	1,047
Accumulated depreciation
Details of Significant Accounts
Opening net book amount	(694)	(427)
Derecognition	838	137
Closing net book amount	(297)	(694)	(427)
Buildings
Details of Significant Accounts
Opening net book amount	252	521
Additions	810	137
Depreciation expense	(357)	(361)
Net exchange differences		(45)
Closing net book amount	705	252	521
Buildings | Cost
Details of Significant Accounts
Opening net book amount	809	898
Derecognition	(677)	(137)
Closing net book amount	942	809	898
Buildings | Accumulated depreciation
Details of Significant Accounts
Opening net book amount	(557)	(377)
Derecognition	677	137
Closing net book amount	(237)	(557)	(377)
Business vehicles
Details of Significant Accounts
Opening net book amount	71	99
Additions	202	76
Depreciation expense	(84)	(95)
Net exchange differences		(9)
Closing net book amount	142	71	99
Business vehicles | Cost
Details of Significant Accounts
Opening net book amount	208	149
Derecognition	(208)	0
Closing net book amount	202	208	149
Business vehicles | Accumulated depreciation
Details of Significant Accounts
Opening net book amount	(137)	(50)
Derecognition	161	0
Closing net book amount	$ (60)	$ (137)	$ (50)

X

- Definition

The amount of additions to right-of-use assets. [Refer: Right-of-use assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2023-01-01
-Paragraph 53
-Subparagraph h
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_h&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_AdditionsToRightofuseAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2023-01-01
-Paragraph 53
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_a&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DepreciationRightofuseAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
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_DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2023-01-01
-Paragraph 53
-Subparagraph j
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2023-01-01
-Paragraph 47
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_RightofuseAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of derecognition of right-of-use assets.

+ References

No definition available.

+ Details

Name:	perf_DerecognitionRightOfUseAssets
Namespace Prefix:	perf_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of increase (decrease) in right-of-use assets due to exchange difference.

+ References

No definition available.

+ Details

Name:	perf_IncreaseDecreaseDueToExchangeDifferenceRightOfUseAssets
Namespace Prefix:	perf_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfAssetsAxis=ifrs-full_BuildingsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfAssetsAxis=ifrs-full_VehiclesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: