v3.26.3
Summary of Material Accounting Policies (Policies)
 6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies  
Compliance statement Compliance statement
These unaudited condensed interim consolidated financial statements of the Group have been prepared in accordance with IAS 34 Interim Financial Reporting as issued by the IASB.
Basis of preparation Basis of preparation
A.Except for the following items, the unaudited condensed interim consolidated financial statements have been prepared under the historical cost convention:
(a)Financial assets and financial liabilities (including derivative instruments) at fair value through profit or loss.
(b)Defined benefit liabilities recognized based on the net amount of pension fund assets less present value of defined benefit obligation.
B.The preparation of the unaudited condensed interim consolidated financial statements in conformity with IAS 34 Interim Financial Reporting requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Group’s accounting policies. The areas
involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the unaudited condensed interim consolidated financial statements are disclosed in Note 5.
Basis of consolidation Basis of consolidation
A.Subsidiaries included in the unaudited condensed interim consolidated financial statements:
Ownership (%)
Name of investorName of subsidiaryMain business activitiesDecember 31,
2025		June 30,
2026
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.
100%
(Note)
100%
Wannaby Inc.Wannaby UABDesign and development of AR/AI SaaS solution and mobile applications.
100%
(Note)
100%
Note. As a result of 2025 Business Combination, Wannaby, along with its wholly owned subsidiary, Wannaby UAB, became an indirect wholly owned subsidiary of Perfect.
B.Subsidiaries not included in the unaudited condensed interim consolidated financial statements:
None.
C.Adjustments for subsidiaries with different balance sheet dates:
None.
D.Significant restrictions:
None.
E.Subsidiaries that have non-controlling interests that are material to the Group:
None.
Employee benefits Employee benefits
Pension cost for the interim period is calculated on a year-to-date basis by using the pension cost rate derived from the actuarial valuation at the end of the prior financial year, adjusted for significant market fluctuations since that time and for significant curtailments, settlements, or other significant one-off events. Also, the related information is disclosed accordingly.
Income tax Income tax
The interim period income tax expense is recognised based on the estimated average annual effective income tax rate expected for the full financial year applied to the pretax income of the interim period, and the related information is disclosed accordingly.