| Name of Subsidiary | Jurisdiction of Incorporation | |||||||
| Perfect Corp. (Shanghai) | China | |||||||
| Perfect Corp. | Japan | |||||||
| Perfect Mobile Corp. | Taiwan | |||||||
| Perfect Mobile Corp. | British Virgin Islands | |||||||
| Perfect Corp. | United States | |||||||
| Perfect Corp. | France | |||||||
| Wannaby Inc. | United States | |||||||
| Wannaby UAB | Lithuania | |||||||