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PERFPerfect Corp.
$1.66$169M
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  4. Financial Ratios

Perfect Corp. (PERF) Financial Ratios

Latest Ratios: P/E Ratio 33.2x · EV/EBITDA 34.9x · ROE 3.1%. (2008–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

PERF Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2016FY 2015FY 2014
Market Cap$169M$168M$284M$366M$844M$1.2B—————
Enterprise Value$44M$43M$158M$243M$682M$1.1B—————
P/E Ratio →33.2036.2056.6067.54———————
P/S Ratio2.442.434.726.8417.8528.58—————
P/B Ratio1.011.101.932.624.64——————
P/FCF13.1313.0522.5327.60—835.65—————
P/OCF12.7112.6321.8626.95—752.52—————

P/E links to full P/E history page with 30-year chart

PERF EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2016FY 2015FY 2014
EV / Revenue—0.622.624.5414.4226.62—————
EV / EBITDA34.9434.14—————————
EV / EBIT184.71180.52—43.79———————
EV / FCF—3.3212.5018.32—778.40—————

PERF Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2016FY 2015FY 2014
Gross Margin77.4%77.4%78.0%80.6%84.9%85.9%86.7%93.0%47.2%47.5%46.4%
Operating Margin0.3%0.3%-5.2%-10.6%-150.3%-12.3%-9.5%-6.1%-3.6%-0.7%2.1%
Net Profit Margin6.7%6.7%8.3%10.1%-342.0%-384.8%-18.7%-8.7%-5.0%-2.2%0.5%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2016FY 2015FY 2014
ROE3.1%3.1%3.5%3.4%-88.9%——-10.1%-32.7%-13.0%2.7%
ROA2.5%2.5%2.9%2.8%-108.1%-179.1%-8.6%-1.1%-7.1%-3.2%0.7%
ROIC0.7%0.7%-12.8%-23.5%-270.8%——-6.2%-15.3%-3.4%9.3%
ROCE0.2%0.2%-2.2%-3.5%-55.9%-7.1%-5.2%-1.0%-6.2%-1.3%3.8%

PERF Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2016FY 2015FY 2014
Debt / Equity0.000.000.000.010.00———0.500.030.04
Debt / EBITDA0.550.55———————0.350.15
Net Debt / Equity—-0.82-0.86-0.88-0.89———0.37-0.040.02
Net Debt / EBITDA-99.99-99.99———————-0.450.09
Debt / FCF—-9.73-10.04-9.28—-57.26-41.39—1.39-0.110.06
Interest Coverage14.8114.81-406.29369.73-20180.50-17380.67-577.67-346.60-2.34-0.561.34

Net cash position: cash ($126M) exceeds total debt ($683000)

PERF Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2016FY 2015FY 2014
Current Ratio4.604.605.525.848.394.426.374.804.043.984.30
Quick Ratio4.604.605.525.838.394.416.364.790.730.670.63
Cash Ratio4.314.315.155.337.734.065.934.010.130.080.02
Asset Turnover—0.360.330.310.220.460.350.521.511.541.51
Inventory Turnover919.41919.41736.56315.15158.4465.1845.0216.631.261.281.23
Days Sales Outstanding—47.0557.6171.0691.1159.4367.3198.8719.9119.9417.36

PERF Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2016FY 2015FY 2014
Dividend Yield———————————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2016FY 2015FY 2014
Earnings Yield3.0%2.8%1.8%1.5%———————
FCF Yield7.6%7.7%4.4%3.6%—0.1%—————
Buyback Yield0.0%0.0%0.0%14.0%0.0%0.0%—————
Total Shareholder Yield0.0%0.0%0.0%14.0%0.0%0.0%—————
Shares Outstanding—$93M$100M$118M$118M$118M$118M$118M$124M$124M$124M

Key Metrics

Growth RegimeStable
ProfitabilityStrained
Balance SheetFortress
Cash FlowRobust
Top Statement Risk

Geopolitical and AI disruption

Premium Pricing Reflects Growth Expectations

According to current market data, PERF trades at a TTM P/E of 33.20 and a P/S of 2.44, suggesting that investors are pricing in significant future expansion despite the company's current lack of meaningful operating income and reliance on non-operating interest income to bolster bottom-line results.

The forward P/E of 24.96 implies an expectation of earnings growth that may be difficult to sustain given the current high-cost structure. Investors should monitor whether the valuation premium is justified by enterprise contract wins or if it remains vulnerable to a re-rating if growth fails to accelerate.

Capital Efficiency Remains Highly Volatile

Based on reported financial statements, PERF's ROIC has fluctuated significantly over the last ten quarters, ranging from a low of -5.1% in 2024Q2 to a peak of 3.8% in 2025Q4, indicating that the company has yet to establish a consistent track record of compounding invested capital.

The erratic nature of these returns suggests that the company's heavy investment in R&D and customer acquisition is not yet yielding predictable economic value. The low ROIC relative to the cost of capital warrants further investigation into whether the current business model can achieve sustainable, long-term profitability.

Working Capital Management Shows Improvement

As reported in recent filings, PERF's DSO has trended toward the 40-60 day range, reflecting a more disciplined approach to collecting on enterprise contracts compared to the 70-day levels observed in 2023Q4, which suggests a strengthening of the company's leverage over its customer base.

The asset turnover ratio remains consistently low at approximately 0.09, which is typical for a software-centric firm but highlights the reliance on high-margin revenue to offset the lack of physical asset utilization. Improving collection cycles are a positive indicator of operational maturity in the B2B segment.

Fortress Balance Sheet Mitigates Risk

According to the latest quarterly balance sheet, PERF maintains a current ratio of 4.48, which, when combined with a debt-free capital structure, provides a substantial liquidity buffer that appears more than sufficient to withstand severe operational stress or prolonged periods of market-wide economic volatility.

The company's ability to maintain such high liquidity without the use of debt is a significant competitive advantage in the current interest rate environment. This financial flexibility allows management to prioritize long-term R&D and strategic expansion without the immediate pressure of debt service obligations.

Misapplication of Net Income Metrics

Investors frequently misapply net income as a primary gauge of PERF's performance, failing to recognize that the company's reported net margins are often inflated by non-operating interest income from its cash reserves rather than core operational success, as evidenced by the persistent near-zero operating margins.

Relying on net income obscures the underlying reality that the core business is currently struggling to achieve profitability. Analysts should instead focus on operating cash flow and gross margin trends to better understand the true earning power of the company's AR software platform.

Download Financial Ratios Data

Includes 30+ ratios · 15 years · Updated daily

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PERF — Frequently Asked Questions

Quick answers to the most common questions about buying PERF stock.

What is Perfect Corp.'s P/E ratio?

Perfect Corp.'s current P/E ratio is 33.2x. The historical average is 53.4x.

What is Perfect Corp.'s EV/EBITDA?

Perfect Corp.'s current EV/EBITDA is 34.9x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 34.1x.

What is Perfect Corp.'s ROE?

Perfect Corp.'s return on equity (ROE) is 3.1%. The historical average is -25.3%.

Is PERF stock overvalued?

Based on historical data, Perfect Corp. is trading at a P/E of 33.2x. Compare with industry peers and growth rates for a complete picture.

What are Perfect Corp.'s profit margins?

Perfect Corp. has 77.4% gross margin and 0.3% operating margin.

How much debt does Perfect Corp. have?

Perfect Corp.'s Debt/EBITDA ratio is 0.5x, indicating low leverage. A ratio below 2x is generally considered financially healthy.