Perfect Corp. (PERF)

Perfect Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	127.88	127.12	123.87	162.62	80.45	79.02
Short-Term Investments	36.3	36	30.3	30	-	-
Trading Asset Securities	5.94	2.75	-	-	-	-
Cash & Short-Term Investments	170.13	165.87	154.17	192.62	80.45	79.02
Cash Growth	4.26%	7.59%	-19.96%	139.41%	1.82%	118.99%
Accounts Receivable	10.97	8.88	9.76	11.42	6.57	5.51
Other Receivables	0.57	0.62	0.65	0.39	0.07	0.11
Receivables	11.54	9.5	10.42	11.81	6.64	5.62
Inventory	0.02	0.02	0.03	0.05	0.09	0.09
Prepaid Expenses	-	2.43	3.77	4.62	0.25	-
Other Current Assets	1.96	0.09	0.27	0.09	0.05	0.22
Total Current Assets	183.64	177.91	168.66	209.17	87.48	84.95
Property, Plant & Equipment	1.49	1.04	1.23	0.61	1.03	0.77
Other Intangible Assets	6.42	0.03	0.08	0.12	0.1	0.11
Long-Term Deferred Tax Assets	2.41	2.05	0.26	0.24	0.17	0.3
Other Long-Term Assets	0.22	0.15	0.14	0.13	0.14	0.11
Total Assets	194.18	181.17	170.36	210.27	88.9	86.24
Accrued Expenses	0.08	11.33	9.83	8.98	8.31	6.63
Current Portion of Leases	0.46	0.4	0.48	0.25	0.45	0.23
Current Income Taxes Payable	0.67	0.65	0.02	0.16	0.1	0.6
Current Unearned Revenue	23.67	17.22	15.35	13.02	9.02	4.84
Other Current Liabilities	15.26	2.61	3.22	2.51	1.91	1.04
Total Current Liabilities	40.13	32.21	28.9	24.92	19.8	13.33
Long-Term Leases	0.28	0.11	0.39	0.09	0.19	0.12
Pension & Post-Retirement Benefits	0.05	0.05	0.08	0.07	0.1	0.08
Long-Term Deferred Tax Liabilities	0.5	-	-	-	-	-
Other Long-Term Liabilities	0.29	1.79	1.59	3.23	259.26	108.45
Total Liabilities	41.25	34.16	30.96	28.31	279.35	121.98
Common Stock	10.19	10.19	10.19	11.83	30.15	29.84
Additional Paid-In Capital	514.17	512.99	510.4	556.43	2.87	1.07
Retained Earnings	-370.84	-375.42	-380.47	-385.88	-224.1	-67.22
Treasury Stock	-	-	-0.19	-	-	-
Comprehensive Income & Other	-0.59	-0.74	-0.52	-0.41	0.63	0.57
Shareholders' Equity	152.93	147.02	139.41	181.96	-190.44	-35.74
Total Liabilities & Equity	194.18	181.17	170.36	210.27	88.9	86.24
Total Debt	0.74	0.51	0.87	0.34	0.64	0.34
Net Cash (Debt)	169.39	165.36	153.3	192.28	79.82	78.68
Net Cash Growth	4.22%	7.86%	-20.27%	140.91%	1.44%	120.65%
Net Cash Per Share	1.65	1.62	1.30	2.81	1.51	1.42
Filing Date Shares Outstanding	104	101.85	101.85	118.26	301.52	298.4
Total Common Shares Outstanding	104	101.85	101.92	118.26	301.52	298.4
Working Capital	143.51	145.7	139.76	184.26	67.68	71.61
Book Value Per Share	1.47	1.44	1.37	1.54	-0.63	-0.12
Tangible Book Value	146.51	146.98	139.33	181.85	-190.54	-35.86
Tangible Book Value Per Share	1.41	1.44	1.37	1.54	-0.63	-0.12
Machinery	-	1.11	0.78	0.65	0.6	0.48
Leasehold Improvements	-	0.74	0.68	0.52	0.52	0.47

Updated Oct 28, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q