Perfect Corp. (PERF) - Net Assets
Based on the latest financial reports, Perfect Corp. (PERF) has net assets worth $152.93 Million USD as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($194.18 Million) and total liabilities ($41.25 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check PERF cash and liquid asset ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $152.93 Million |
| % of Total Assets | 78.76% |
| Annual Growth Rate | 3.8% |
| 5-Year Change | N/A |
| 10-Year Change | 61.03% |
| Growth Volatility | 48.09 |
Perfect Corp. - Net Assets Trend (2008–2024)
This chart illustrates how Perfect Corp.'s net assets have evolved over time, based on quarterly financial data. Also explore Perfect Corp. asset portfolio for the complete picture of this company's asset base.
Annual Net Assets for Perfect Corp. (2008–2024)
The table below shows the annual net assets of Perfect Corp. from 2008 to 2024. For live valuation and market cap data, see Perfect Corp. (PERF) market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | $147.01 Million | +5.46% |
| 2023-12-31 | $139.41 Million | -23.39% |
| 2022-12-31 | $181.96 Million | +195.55% |
| 2021-12-31 | $-190.44 Million | -432.81% |
| 2020-12-31 | $-35.74 Million | -68.64% |
| 2019-12-31 | $-21.20 Million | -135.08% |
| 2016-12-31 | $60.42 Million | -28.05% |
| 2015-12-31 | $83.98 Million | -11.88% |
| 2014-12-31 | $95.29 Million | +4.38% |
| 2013-12-31 | $91.29 Million | -11.47% |
| 2012-12-31 | $103.12 Million | +59.15% |
| 2011-12-31 | $64.80 Million | +47.13% |
| 2010-12-31 | $44.04 Million | -9.49% |
| 2009-12-31 | $48.66 Million | -39.91% |
| 2008-12-31 | $80.98 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Perfect Corp.'s total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 579.5% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $10.19 Million | 6.93% |
| Other Comprehensive Income | $-740.00K | -0.50% |
| Other Components | $512.99 Million | 348.94% |
| Total Equity | $147.01 Million | 100.00% |
Perfect Corp. Competitors by Market Cap
The table below lists competitors of Perfect Corp. ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
ChargePoint Holdings Inc
NYSE:CHPT
|
$139.55 Million |
|
Peter Warren Automotive Holdings Ltd
AU:PWR
|
$139.56 Million |
|
TUDOR GOLD CORP. O.N.
F:H56
|
$139.57 Million |
|
Syncom Formulations (India) Limited
NSE:SYNCOMF
|
$139.68 Million |
|
Prodia Widyahusada Tbk PT
JK:PRDA
|
$139.53 Million |
|
LOT VACUUM Co. Ltd
KQ:083310
|
$139.52 Million |
|
Southern Palladium Ltd
AU:SPD
|
$139.46 Million |
|
ROKISKIO SURIS PC EO 029
F:YTV
|
$139.44 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Perfect Corp.'s equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 139,406,000 to 147,015,000, a change of 7,609,000 (5.5%).
- Net income of 5,021,000 contributed positively to equity growth.
- Other comprehensive income decreased equity by 217,000.
- Other factors increased equity by 2,805,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $5.02 Million | +3.42% |
| Other Comprehensive Income | $-217.00K | -0.15% |
| Other Changes | $2.81 Million | +1.91% |
| Total Change | $- | 5.46% |
Book Value vs Market Value Analysis
This analysis compares Perfect Corp.'s book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.17x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has increased from 0.06x to 1.17x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2008-12-31 | $29.66 | $1.71 | x |
| 2009-12-31 | $0.89 | $1.71 | x |
| 2010-12-31 | $0.84 | $1.71 | x |
| 2011-12-31 | $0.90 | $1.71 | x |
| 2012-12-31 | $0.92 | $1.71 | x |
| 2013-12-31 | $5.95 | $1.71 | x |
| 2014-12-31 | $0.77 | $1.71 | x |
| 2015-12-31 | $0.68 | $1.71 | x |
| 2016-12-31 | $0.49 | $1.71 | x |
| 2019-12-31 | $-0.18 | $1.71 | x |
| 2020-12-31 | $-0.30 | $1.71 | x |
| 2021-12-31 | $-1.61 | $1.71 | x |
| 2022-12-31 | $1.54 | $1.71 | x |
| 2023-12-31 | $1.18 | $1.71 | x |
| 2024-12-31 | $1.46 | $1.71 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Perfect Corp. utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 3.42%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 8.34%
- • Asset Turnover: 0.33x
- • Equity Multiplier: 1.23x
- Recent ROE (3.42%) is above the historical average (-14.50%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2008 | 6.73% | 5.29% | 0.40x | 3.19x | $-2.96 Million |
| 2009 | -24.70% | -3.10% | 1.75x | 4.54x | $-22.24 Million |
| 2010 | -6.15% | -0.77% | 1.71x | 4.69x | $-9.77 Million |
| 2011 | 6.38% | 0.84% | 1.72x | 4.43x | $-2.35 Million |
| 2012 | -54.32% | -10.47% | 1.27x | 4.07x | $-66.33 Million |
| 2013 | -13.65% | -2.16% | 1.36x | 4.64x | $-21.59 Million |
| 2014 | 2.78% | 0.45% | 1.51x | 4.05x | $-6.88 Million |
| 2015 | -13.90% | -2.15% | 1.54x | 4.18x | $-20.07 Million |
| 2016 | -39.12% | -5.04% | 1.51x | 5.14x | $-29.68 Million |
| 2019 | 0.00% | -8.66% | 0.52x | 0.00x | $134.50K |
| 2020 | 0.00% | -18.72% | 0.35x | 0.00x | $-2.02 Million |
| 2021 | 0.00% | -384.82% | 0.46x | 0.00x | $-137.81 Million |
| 2022 | -88.89% | -341.95% | 0.22x | 1.16x | $-179.94 Million |
| 2023 | 3.89% | 10.12% | 0.31x | 1.22x | $-8.52 Million |
| 2024 | 3.42% | 8.34% | 0.33x | 1.23x | $-9.68 Million |
Industry Comparison
This section compares Perfect Corp.'s net assets metrics with peer companies in the Software - Application industry.
Industry Context
- Industry: Software - Application
- Average net assets among peers: $1,232,448,014
- Average return on equity (ROE) among peers: 1.73%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Perfect Corp. (PERF) | $152.93 Million | 6.73% | 0.27x | $139.53 Million |
| Adobe Systems Incorporated (ADBE) | $9.36 Billion | 27.67% | 1.00x | $93.73 Billion |
| ADEIA CORP (ADEA) | $545.10 Million | -11.47% | 0.92x | $3.00 Billion |
| Automatic Data Processing Inc (ADP) | $949.50 Million | 19.76% | 0.77x | $76.36 Billion |
| Autodesk Inc (ADSK) | $267.30 Million | 21.62% | 0.23x | $48.93 Billion |
| AudioEye Inc (AEYE) | $9.44 Million | -45.08% | 2.15x | $71.03 Million |
| Agilysys Inc (AGYS) | $52.90 Million | 15.69% | 1.77x | $1.91 Billion |
| Firefly Neuroscience, Inc. (AIFF) | $-3.01 Million | 0.00% | 0.00x | $24.73 Million |
| XIAO-I Corporation American Depositary Shares (AIXI) | $-8.47 Million | 0.00% | 0.00x | $10.77 Million |
| Alight Inc (ALIT) | $805.00 Million | 2.73% | 7.18x | $408.81 Million |
| Alkami Technology Inc (ALKT) | $344.61 Million | -13.59% | 0.27x | $1.72 Billion |
About Perfect Corp.
Perfect Corp., an artificial intelligence software as a service company, provides artificial intelligence (AI)- and augmented reality (AR)-powered solutions for beauty, fashion, and skincare industries worldwide. It offers AI- and AR-makeup; AI skin diagnosis; AI- and AR-hair color dye and hairstyle; AI hair color AI hairstyle; AI- and AR-jewelry (earrings, rings, and bracelets); AI- and AR-acces… Read more