Perfect Corp. (PERF)

Perfect Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	127.18	123.87	162.62	80.45	79.02	28.28
Short-Term Investments	36	30.3	30	-	-	7.8
Cash & Short-Term Investments	163.18	154.17	192.62	80.45	79.02	36.08
Cash Growth	-18.93%	-19.96%	139.41%	1.82%	118.99%	-
Accounts Receivable	10.06	9.76	11.42	6.57	5.51	6.21
Other Receivables	1.07	0.65	0.39	0.07	0.11	0.13
Receivables	11.13	10.42	11.81	6.64	5.62	6.34
Inventory	0.02	0.03	0.05	0.09	0.09	0.1
Prepaid Expenses	-	3.77	4.62	0.25	-	-
Other Current Assets	2.31	0.27	0.09	0.05	0.22	0.7
Total Current Assets	176.63	168.66	209.17	87.48	84.95	43.22
Property, Plant & Equipment	1.24	1.23	0.61	1.03	0.77	0.77
Other Intangible Assets	0.04	0.08	0.12	0.1	0.11	0.07
Long-Term Deferred Tax Assets	1.56	0.26	0.24	0.17	0.3	0.35
Other Long-Term Assets	0.15	0.14	0.13	0.14	0.11	0.06
Total Assets	179.63	170.36	210.27	88.9	86.24	44.46
Accounts Payable	-	-	-	-	-	0.17
Accrued Expenses	-	9.81	8.98	8.31	6.63	5
Current Portion of Leases	0.48	0.48	0.25	0.45	0.23	0.25
Current Income Taxes Payable	0.39	0.02	0.16	0.1	0.6	0.44
Current Unearned Revenue	17.92	15.35	13.02	9.02	4.84	2.52
Other Current Liabilities	13.58	3.25	2.51	1.91	1.04	0.64
Total Current Liabilities	32.38	28.9	24.92	19.8	13.33	9.01
Long-Term Leases	0.17	0.39	0.09	0.19	0.12	0.18
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0
Other Long-Term Liabilities	1.48	1.59	3.23	259.26	108.45	56.43
Total Liabilities	34.11	30.96	28.31	279.35	121.98	65.66
Common Stock	10.19	10.19	11.83	30.15	29.84	31.36
Additional Paid-In Capital	512.4	510.4	556.43	2.87	1.07	0.75
Retained Earnings	-376.55	-380.47	-385.88	-224.1	-67.22	-53.23
Treasury Stock	-	-0.19	-	-	-	-
Comprehensive Income & Other	-0.52	-0.52	-0.41	0.63	0.57	-0.07
Shareholders' Equity	145.52	139.41	181.96	-190.44	-35.74	-21.2
Total Liabilities & Equity	179.63	170.36	210.27	88.9	86.24	44.46
Total Debt	0.66	0.87	0.34	0.64	0.34	0.43
Net Cash (Debt)	162.52	153.3	192.28	79.82	78.68	35.66
Net Cash Growth	-18.94%	-20.27%	140.90%	1.45%	120.65%	-
Net Cash Per Share	1.55	1.30	2.81	1.51	1.42	0.12
Filing Date Shares Outstanding	101.28	101.85	118.26	301.52	298.4	301.5
Total Common Shares Outstanding	101.28	101.92	118.26	301.52	298.4	301.5
Working Capital	144.26	139.76	184.26	67.68	71.61	34.22
Book Value Per Share	1.44	1.37	1.54	-0.63	-0.12	-0.07
Tangible Book Value	145.48	139.33	181.85	-190.54	-35.86	-21.26
Tangible Book Value Per Share	1.44	1.37	1.54	-0.63	-0.12	-0.07
Machinery	-	0.78	0.65	0.6	0.48	0.4
Leasehold Improvements	-	0.68	0.52	0.52	0.47	0.37

Source: S&P Capital IQ. Standard template. Financial Sources.