v3.25.4
Summary of Material Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies  
Summary of subsidiaries included in the consolidated financial statements Subsidiaries included in the consolidated financial statements:
Ownership (%)
Name of investorName of subsidiaryMain business activitiesDecember 31,
2024		December 31,
2025
The CompanyPerfect Mobile Corp. (Taiwan)Design, development, marketing and sales of AR/AI SaaS solution and mobile applications.100%100%
The CompanyPerfect Corp. (USA)Marketing and sales of AR/AI SaaS solution.100%100%
The CompanyPerfect Corp. (Japan)Marketing and sales of AR/AI SaaS solution.100%100%
The CompanyPerfect Corp. (Shanghai)Marketing and sales of AR/AI SaaS solution.100%100%
The CompanyPerfect Mobile Corp.(B.V.I.)Investment activities.100%100%
Perfect Mobile Corp. (Taiwan)Perfect Corp. (France)Marketing and service center for sales of AR/AI SaaS solution.100%100%
Perfect Mobile Corp. (Taiwan)
Wannaby Inc.
Design, development, marketing and sales of AR/AI SaaS solution and mobile applications.Not applicable
100%
(Note)
Wannaby Inc.Wannaby UABDesign and development of AR/AI SaaS solution and mobile applications.Not applicable
100%
(Note)
Summary of estimated useful lives of property, plant and equipment The estimated useful lives of property, plant and equipment are as follows:
Leasehold improvements
2~3
years (or the lesser of the contract period of the lease)
Machinery3years
Office equipment5years