SEC FORM 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

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Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

1. Name and Address of Reporting Person ^*

Tsao Philip

(Last)

(First)

(Middle)

C/O PERFECT CORP.

14F, NO. 98 MINQUAN RD, XINDIAN DISTRICT

(Street)

NEW TAIPEI CITY

231

(City)

(State)

(Zip)

2. Issuer Name and Ticker or Trading Symbol
Perfect Corp. [ PERF ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

X	Director	10% Owner
	Officer (give title below)	Other (specify below)

3. Date of Earliest Transaction (Month/Day/Year)
10/23/2026

4. If Amendment, Date of Original Filed (Month/Day/Year)

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	Code	V	Amount	(A) or (D)	Price		6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
Class A Ordinary Shares	10/23/2026		J⁽¹⁾		5,311	D	⁽¹⁾	0	I	By Perfect AA Corp. ⁽²⁾

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares	8. Price of Derivative Security (Instr. 5)		10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
Stock Options	$ 3.95	10/23/2026		J⁽³⁾			26,556	⁽⁴⁾	01/20/2027	Class A Ordinary Shares	26,556	⁽³⁾	0	D

Explanation of Responses:

1. Disposed of pursuant to the going-private transaction involving the issuer in exchange for $2.00 per share in cash.

2. The reporting person holds these Class A Ordinary Shares through the entity Perfect AA Corp.

3. Canceled pursuant to the going-private transaction involving the issuer, pursuant to which all outstanding options of the issuer were canceled in exchange for an amount equal in cash to the number of shares subject to each option times the excess, if any, of the merger consideration ($2.00 per share) over the applicable exercise price of that option (or for no consideration if the exercise price equaled or exceeded $2.00 per share).

4. The stock options became exercisable as to 13,278 Class A Ordinary shares on January 21, 2024, 6,639 Class A Ordinary shares on January 21, 2025, and 6,639 Class A Ordinary shares on January 21, 2026.

Remarks:

As a result of the going-private transaction involving the issuer, the reporting person is no longer subject to Section 16 in connection with the reporting person's transactions in the equity securities of the issuer and therefore will no longer report any such transactions on Form 4 or Form 5.

	/s/ Hsiao-Chuan (Iris) Chen, as attorney-in-fact	10/26/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
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** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
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