Perfect Corp. (PERF) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 171.47M | 173.35M | 183.64M | 179.88M | 177.53M | 177.91M | 176.63M | 171.28M | 171.78M | 168.66M | 216.39M | 212.52M | 212.66M | 209.17M | 95.49M | 92.64M | 502.46K | 87.48M | 897.25K | 86.18M |
| Cash & Short-Term Investments | 161.27M | 162.28M | 170.13M | 167.79M | 164.6M | 165.87M | 163.18M | 158.77M | 157.26M | 154.17M | 201.27M | 197.97M | 196.12M | 192.62M | 84.01M | 82.77M | 193.43K | 80.45M | 497.25K | 81.73M |
| Cash Only | 120.63M | 125.98M | 127.88M | 125.34M | 128.3M | 127.12M | 127.18M | 120.8M | 121.96M | 123.87M | 114.97M | 37.17M | 95.12M | 162.62M | 84.01M | 82.77M | 193.43K | 80.45M | 497.25K | 81.73M |
| Short-Term Investments | 40.63M | 36.3M | 42.24M | 42.45M | 36.3M | 38.75M | 36M | 37.97M | 35.3M | 30.3M | 86.3M | 160.8M | 101M | 30M | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 8.25M | 8.91M | 11.54M | 9.86M | 10.55M | 9.5M | 11.13M | 9.66M | 11M | 10.42M | 11.22M | 9.86M | 12M | 11.81M | 11.01M | 9.57M | 0 | 6.64M | 0 | 3.99M |
| Days Sales Outstanding | 43.07 | 51.46 | 68.22 | 56.78 | 56.34 | 59.75 | 59.29 | 67.62 | 68.2 | 70.48 | 66.67 | 78.41 | 88.21 | 94.82 | 73.69 | 76.81 | - | 55.11 | - | 42.05 |
| Inventory | 17K | 17K | 18K | 19K | 18K | 18K | 21K | 21K | 28K | 33K | 33K | 34K | 38K | 45K | 50K | 52K | 0 | 88K | 0 | 88K |
| Days Inventory Outstanding | 0.47 | 0.45 | 0.49 | 0.42 | 0.46 | 0.44 | 0.61 | 0.78 | 0.9 | 1.15 | 1.13 | 1.33 | 1.45 | 2.23 | 2.49 | 2.93 | - | 4.81 | - | 6.17 |
| Other Current Assets | 1.94M | 97K | 1.96M | 2.22M | 2.36M | 89K | 2.31M | 2.83M | 3.49M | 269K | 3.86M | 391K | 4.51M | 88K | 414K | 239K | 309.04K | 45K | 0 | 366K |
| Total Non-Current Assets | 23.45M | 18.62M | 10.54M | 10.27M | 9.74M | 3.26M | 3M | 2.55M | 2.04M | 1.7M | 1.5M | 1.66M | 1.33M | 1.1M | 1.09M | 1.2M | 230.02M | 1.43M | 230.12M | 1.53M |
| Property, Plant & Equipment | 1.19M | 1.35M | 1.49M | 1.32M | 895K | 1.04M | 1.24M | 1.22M | 1.15M | 1.23M | 1.05M | 1.2M | 829K | 612K | 738K | 821K | 0 | 1.03M | 0 | 1.1M |
| Fixed Asset Turnover | 14.09x | 12.76x | 13.29x | 14.76x | 16.56x | 13.92x | 13.07x | 11.74x | 12.05x | 12.40x | 12.96x | 12.54x | 16.86x | 16.40x | 16.48x | 13.81x | - | 10.79x | - | 7.83x |
| Goodwill | 4.39M | 2.77M | 0 | 6.46M | 6.4M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 1.65M | 6.42M | 0 | 0 | 32K | 44K | 57K | 64K | 77K | 96K | 115K | 134K | 119K | 100K | 108K | 0 | 100K | 0 | 90K |
| Long-Term Investments | 15.15M | 10.17M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 230.33M | 230.02M | 0 | 230.01M | 0 |
| Other Non-Current Assets | 167K | 193K | 221K | 220K | 204K | 2.19M | 148K | 147K | 139K | 140K | 139K | 124K | 125K | 125K | 123K | -230.2M | 0 | 135K | 108.49K | 337K |
| Total Assets | 194.92M | 191.97M | 194.18M | 190.15M | 187.27M | 181.17M | 179.63M | 173.83M | 173.82M | 170.36M | 217.89M | 214.18M | 213.99M | 210.27M | 96.58M | 93.83M | 230.52M | 88.9M | 231.02M | 87.71M |
| Asset Turnover | 0.09x | 0.09x | 0.10x | 0.09x | 0.09x | 0.09x | 0.09x | 0.08x | 0.08x | 0.07x | 0.07x | 0.06x | 0.06x | 0.07x | 0.13x | 0.07x | 0.08x | 0.07x | 0.08x | 0.10x |
| Asset Growth % | 4.09% | 5.96% | 8.1% | 9.39% | 7.74% | 6.35% | -17.56% | -18.84% | -18.77% | -18.98% | 125.6% | 128.26% | -7.17% | 136.52% | -58.19% | 6.98% | 162.81% | 3.09% | 167.89% | - |
| Total Current Liabilities | 38.31M | 37.66M | 40.13M | 37.96M | 35.91M | 32.21M | 32.38M | 30.03M | 31.1M | 28.9M | 28.52M | 26.87M | 27.21M | 24.92M | 22.2M | 20.67M | 819.86K | 19.8M | 41.05K | 16.47M |
| Accounts Payable | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Payables Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 406K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 21.9M | 23.66M | 21.72M | 21.36M | 0 | 17.92M | 16.86M | 18.22M | 15.35M | 15.93M | 15.98M | 17.19M | 13.02M | 11.35M | 10.42M | 0 | 9.02M | 0 | 0 |
| Other Current Liabilities | 36.46M | 6.75M | 1.51M | 1.88M | 1.86M | 26.61M | 13.58M | 12.26M | 12.17M | 6.05M | 12.19M | 6.67M | 9.75M | 5.27M | 10.46M | 9.8M | 819.86K | 4.52M | 41.05K | 9.87M |
| Current Ratio | 4.48x | 4.60x | 4.58x | 4.74x | 4.94x | 5.52x | 5.46x | 5.70x | 5.52x | 5.84x | 7.59x | 7.91x | 7.82x | 8.39x | 4.30x | 4.48x | 0.61x | 4.42x | 21.86x | 5.23x |
| Quick Ratio | 4.48x | 4.60x | 4.58x | 4.74x | 4.94x | 5.52x | 5.45x | 5.70x | 5.52x | 5.83x | 7.59x | 7.91x | 7.81x | 8.39x | 4.30x | 4.48x | 0.61x | 4.41x | 21.86x | 5.23x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 1M | 1.21M | 1.12M | 1.57M | 1.32M | 1.95M | 1.74M | 1.81M | 2.04M | 2.06M | 1.82M | 4.01M | 3.47M | 3.39M | 231.11M | 231.06M | 16.65M | 259.55M | 19.3M | 109.94M |
| Long-Term Debt | 0 | 0 | 281K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 148K | 239K | 281K | 262K | 61K | 108K | 171K | 187K | 266K | 387K | 361K | 457K | 215K | 87K | 131K | 77K | 0 | 189K | 0 | 276K |
| Deferred Tax Liabilities | 479K | 488K | 497K | 505K | 374K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 373K | 483K | 59K | 803K | 888K | 1.84M | 1.56M | 1.63M | 1.77M | 1.67M | 1.46M | 3.55M | 3.25M | 3.31M | 230.98M | 230.99M | 16.65M | 259.36M | 19.3M | 109.66M |
| Total Liabilities | 39.31M | 38.88M | 41.25M | 39.53M | 37.23M | 34.16M | 34.11M | 31.84M | 33.14M | 30.96M | 30.34M | 30.88M | 30.68M | 28.31M | 253.31M | 251.73M | 17.47M | 279.35M | 19.34M | 126.41M |
| Total Debt | 548K | 683K | 1.02M | 722K | 368K | 510K | 655K | 711K | 752K | 868K | 767K | 874K | 467K | 338K | 426K | 425K | 0 | 638K | 0 | 663K |
| Net Debt | -120.08M | -125.29M | -126.86M | -124.61M | -127.94M | -126.61M | -126.52M | -120.08M | -121.21M | -123M | -114.2M | -36.29M | -94.65M | -162.28M | -83.59M | -82.35M | -193.43K | -79.81M | -497.25K | -81.07M |
| Debt / Equity | 0.00x | 0.00x | 0.01x | 0.00x | 0.00x | 0.00x | 0.00x | 0.01x | 0.01x | 0.01x | 0.00x | 0.00x | 0.00x | 0.00x | - | - | - | - | - | - |
| Debt / EBITDA | 0.37x | 0.42x | 1.36x | - | 4.38x | - | 4.92x | - | - | - | - | - | - | - | 1.13x | 0.02x | - | - | - | - |
| Net Debt / EBITDA | -81.47x | -77.15x | -168.92x | - | -1523.04x | - | -951.29x | - | - | - | - | - | - | - | -222.31x | -3.00x | - | - | -1.81x | - |
| Interest Coverage | 368.50x | 75.00x | 446.00x | 220.00x | 829.33x | 235.25x | 568.25x | 124.20x | 93.80x | 288.00x | 709.80x | -55.00x | 361.00x | -95079.50x | 1597.00x | 13723.00x | -109.33x | -51189.67x | 49.33x | - |
| Total Equity | 155.62M | 153.09M | 152.93M | 150.63M | 150.04M | 147.01M | 145.52M | 141.99M | 140.68M | 139.41M | 187.56M | 183.3M | 183.31M | 181.96M | -156.72M | -157.9M | 213.05M | -190.44M | 211.68M | -38.7M |
| Equity Growth % | 3.72% | 4.14% | 5.1% | 6.09% | 6.65% | 5.46% | -22.41% | -22.54% | -23.26% | -23.39% | 219.67% | 216.08% | -13.96% | 195.55% | -174.04% | -308.06% | 650.58% | -432.81% | 692.22% | - |
| Book Value per Share | 1.52 | 1.57 | 1.53 | 1.51 | 1.50 | 1.34 | 1.44 | 1.35 | 1.34 | 1.29 | 1.73 | 1.69 | 1.69 | 1.54 | -1.12 | -1.34 | 1.80 | -1.61 | 1.79 | -0.28 |
| Total Shareholders' Equity | 155.62M | 153.09M | 152.93M | 150.63M | 150.04M | 147.01M | 145.52M | 141.99M | 140.68M | 139.41M | 187.56M | 183.3M | 183.31M | 181.96M | -156.72M | -157.9M | 213.05M | -190.44M | 211.68M | -38.7M |
| Common Stock | 10.19M | 10.19M | 10.19M | 10.19M | 10.19M | 10.19M | 10.19M | 10.19M | 10.19M | 10.19M | 11.83M | 11.83M | 11.83M | 11.83M | 32.81M | 32.81M | 230.02M | 30.15M | 230.01M | 29.84M |
| Retained Earnings | -368.44M | -370.79M | -370.84M | -372.92M | -373.13M | -375.42M | -376.55M | -379.08M | -379.84M | -380.47M | -381.87M | -385.39M | -385.19M | -385.82M | -195.59M | -197.15M | -19.32M | -224.1M | -20.69M | -70.37M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -190K | -875K | -429K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 0 | 27.37M | -585K | 0 | 0 | -740K | 0 | -774K | -663K | -523K | -631K | -575K | -405K | -407K | -1.33M | -376K | -190.44M | 632K | 0 | 674K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |