Subsidiaries included in the unaudited condensed interim consolidated financial statements: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Ownership (%) | | Name of investor | | Name of subsidiary | | Main business activities | | December 31,
2025 | | June 30,
2026 | | The Company | | Perfect Mobile Corp. (Taiwan) | | Design, development, marketing and sales of AR/AI SaaS solution and mobile applications. | | 100% | | 100% | | The Company | | Perfect Corp. (USA) | | Marketing and sales of AR/AI SaaS solution. | | 100% | | 100% | | The Company | | Perfect Corp. (Japan) | | Marketing and sales of AR/AI SaaS solution. | | 100% | | 100% | | The Company | | Perfect Corp. (Shanghai) | | Marketing and sales of AR/AI SaaS solution. | | 100% | | 100% | | The Company | | Perfect 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 UAB | | Design 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.
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