Perfect WTS (PERFF) Financials
Newest figures come from the filing for FY2025, filed Mar 13, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the PERFF SEC filings page.
Perfect Corp WTS (PERFF) reported $69.2M in revenue for fiscal year 2025, up 14.9% from the prior fiscal year. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 6 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings.
Financial Health Signals
We do not publish a peer-relative financial health score for Perfect Corp WTS, because the score only covers companies whose filings and listing give us what it needs to compare them with their peers. The signals and metrics below are current.
Perfect Corp WTS passes 4 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 3 of 4 profitability signals pass, no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution), 1 of 2 operating efficiency signals passes.
For every $1 of reported earnings, Perfect Corp WTS generates $2.87 in operating cash flow ($13.3M OCF vs $4.6M net income). This indicates profits are well-supported by actual cash generation, not accounting adjustments.
Perfect Corp WTS reported an operating loss of $1.7M against $16K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.
Key Financial Metrics
Earnings & Revenue
Perfect Corp WTS generated $69.2M in revenue in fiscal year 2025. This represents an increase of 14.9% from the prior year.
Perfect Corp WTS reported $4.6M in net income in fiscal year 2025. This represents a decrease of 7.5% from the prior year.
Perfect Corp WTS earned $0.05 per diluted share (EPS) in fiscal year 2025. That is unchanged from the prior year.
Not reported for fiscal year 2025.
Cash & Balance Sheet
Perfect Corp WTS generated $12.9M in free cash flow in fiscal year 2025, representing cash available after capex. This represents an increase of 2.1% from the prior year.
Perfect Corp WTS held $126.0M in cash as of fiscal year 2025; no long-term debt figure is on record for that period.
Not reported for fiscal year 2025.
Margins & Returns
Perfect Corp WTS's gross margin was 77.4% in fiscal year 2025, indicating the percentage of revenue retained after direct costs. This is down 0.6 percentage points from the prior year.
Perfect Corp WTS's operating margin was -2.5% in fiscal year 2025, reflecting core business profitability. This is up 2.7 percentage points from the prior year.
Perfect Corp WTS's net profit margin was 6.7% in fiscal year 2025, showing the share of revenue converted to profit. This is down 1.6 percentage points from the prior year.
Perfect Corp WTS's ROE was 3.0% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is down 0.4 percentage points from the prior year.
Capital Allocation
Perfect Corp WTS invested $15.4M in research and development in fiscal year 2025. This represents an increase of 28.4% from the prior year.
Perfect Corp WTS invested $425K in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents an increase of 8.4% from the prior year.
Not reported for fiscal year 2025.
PERFF Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | FY25Filing | FY24Filing | FY23Filing | FY22Filing | FY21Filing | FY20Filing |
|---|---|---|---|---|---|---|
| Revenue | $69.2M+14.9% | $60.2M+12.5% | $53.5M+13.1% | $47.3M+16.0% | $40.8M+36.4% | $29.9M |
| Cost of Revenue | $15.6M+17.9% | $13.3M+27.5% | $10.4M+45.9% | $7.1M+24.3% | $5.7M+44.8% | $4.0M |
| Gross Profit | $53.5M+14.0% | $46.9M+8.9% | $43.1M+7.3% | $40.2M+14.7% | $35.0M+35.2% | $25.9M |
| R&D Expenses | $15.4M+28.4% | $12.0M+4.7% | $11.5M+9.3% | $10.5M+6.5% | $9.8M+30.0% | $7.6M |
| Operating Income | -$1.7Mn/m | -$3.1Mn/m | -$5.7Mn/m | -$71.1Mn/m | -$5.0Mn/m | -$2.8M |
| Interest Expense | $16K-11.1% | $18K+20.0% | $15K+87.5% | $8K-11.1% | $9K0.0% | $9K |
| Income Tax | $1.1Mn/m | -$735K-739.1% | $115K-60.6% | $292K-30.0% | $417K+8.3% | $385K |
| Net Income | $4.6M-7.5% | $5.0M-7.3% | $5.4Mn/m | -$161.7Mn/m | -$156.9Mn/m | -$5.6M |
| EPS (Basic) | $0.050.0% | $0.050.0% | $0.05 | -$2.37n/m | -$2.96n/m | -$0.10 |
| EPS (Diluted) | $0.050.0% | $0.050.0% | $0.05 | -$2.37n/m | -$2.96n/m | -$0.10 |
| Diluted Shares (Avg) | 102M0.0% | 102M-13.7% | 118M | 68M+29.0% | 53M-4.5% | 55M |
Not reported in any period shown, so not listed: SG&A Expenses, EBITDA.
PERFF Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | FY25Filing | FY24Filing | FY23Filing | FY22Filing | FY21Filing | FY20Filing |
|---|---|---|---|---|---|---|
| Total Assets | $192.0M+6.0% | $181.2M+6.3% | $170.4M-19.0% | $210.3M+136.5% | $88.9M | N/A |
| Current Assets | $173.3M-2.6% | $177.9M+5.5% | $168.7M-19.4% | $209.2M+139.1% | $87.5M | N/A |
| Cash & Equivalents | $126.0M-0.9% | $127.1M+2.6% | $123.9M-23.8% | $162.6M+102.1% | $80.5M+1.8% | $79.0M |
| Inventory | $17K-5.6% | $18K-45.5% | $33K-26.7% | $45K-48.9% | $88K | N/A |
| Goodwill | $2.8M+8568.8% | $32K-58.4% | $77K | N/A | N/A | N/A |
| Total Liabilities | $38.9M+13.8% | $34.2M+10.3% | $31.0M+9.4% | $28.3M-89.9% | $279.3M | N/A |
| Current Liabilities | $37.7M+16.9% | $32.2M+11.5% | $28.9M+16.0% | $24.9M+25.9% | $19.8M | N/A |
| Non-Current Liabilities | $1.2M-37.9% | $1.9M-5.3% | $2.1M-39.4% | $3.4M-98.7% | $259.6M | N/A |
| Total Equity | $153.1M+4.1% | $147.0M+5.5% | $139.4M-23.4% | $182.0Mn/m | -$190.4Mn/m | -$35.7M |
| Retained Earnings | -$370.8Mn/m | -$375.4Mn/m | -$380.5Mn/m | -$385.9Mn/m | -$224.1M | N/A |
Not reported in any period shown, so not listed: Short-Term Investments, Accounts Receivable, Long-Term Investments, Long-Term Debt.
PERFF Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | FY25Filing | FY24Filing | FY23Filing | FY22Filing | FY21Filing | FY20Filing |
|---|---|---|---|---|---|---|
| Operating Cash Flow | $13.3M+2.3% | $13.0M-4.2% | $13.6Mn/m | -$3.3M-313.5% | $1.5M-29.4% | $2.2M |
| Capital Expenditures | $425K+8.4% | $392K+35.6% | $289K+75.2% | $165K+7.1% | $154K-28.4% | $215K |
| Free Cash Flow | $12.9M+2.1% | $12.6M-5.1% | $13.3Mn/m | -$3.5M-348.9% | $1.4M-29.5% | $2.0M |
| Investing Cash Flow | -$14.1Mn/m | -$8.9Mn/m | -$637Kn/m | -$30.3Mn/m | -$213K-102.7% | $7.8M |
| Financing Cash Flow | -$562Kn/m | -$525Kn/m | -$51.5M-143.6% | $118.0Mn/m | -$63K-100.2% | $39.8M |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A | $10.0M |
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Dividends Paid.
PERFF Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | FY25Filing | FY24Filing | FY23Filing | FY22Filing | FY21Filing | FY20Filing |
|---|---|---|---|---|---|---|
| Gross Margin | 77.4%-0.6pp | 78.0%-2.6pp | 80.6%-4.4pp | 84.9%-1.0pp | 85.9%-0.8pp | 86.7% |
| Operating Margin | -2.5%+2.7pp | -5.2%+5.4pp | -10.6% | -150.3% | -12.4%-2.8pp | -9.5% |
| Net Margin | 6.7%-1.6pp | 8.3%-1.8pp | 10.1% | -342.0% | -384.8% | -18.7% |
| Return on Equity | 3.0%-0.4pp | 3.4%-0.5pp | 3.9%+92.8pp | -88.9% | N/A | N/A |
| Return on Assets | 2.4%-0.3pp | 2.8%-0.4pp | 3.2%+80.1pp | -76.9%+99.5pp | -176.4% | N/A |
| Current Ratio | 4.60-0.9x | 5.52-0.3x | 5.84-2.6x | 8.39+4.0x | 4.42 | N/A |
| Liabilities-to-Equity | 0.250.0x | 0.230.0x | 0.22+0.1x | 0.16 | N/A | N/A |
| Asset Turnover | 0.360.0x | 0.330.0x | 0.31+0.1x | 0.22-0.2x | 0.46 | N/A |
| FCF Margin | 18.6%-2.3pp | 20.9%-3.9pp | 24.8%+32.2pp | -7.3%-10.8pp | 3.4%-3.2pp | 6.6% |
Not reported in any period shown, so not listed: Debt-to-Equity.
Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Operating Margin, Net Margin.
Where Perfect Corp WTS Ranks
Frequently Asked Questions
Perfect Corp WTS (PERFF) reported $69.2M in total revenue for fiscal year 2025. This represents a 14.9% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
Perfect Corp WTS (PERFF) revenue grew by 14.9% year-over-year, from $60.2M to $69.2M in fiscal year 2025.
Yes, Perfect Corp WTS (PERFF) reported a net income of $4.6M in fiscal year 2025, with a net profit margin of 6.7%.
Perfect Corp WTS (PERFF) had a gross margin of 77.4% in fiscal year 2025, indicating the percentage of revenue retained after direct costs of goods sold.
Perfect Corp WTS (PERFF) had an operating margin of -2.5% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
Perfect Corp WTS (PERFF) had a net profit margin of 6.7% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
Perfect Corp WTS (PERFF) has a return on equity of 3.0% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.
Perfect Corp WTS (PERFF) generated $12.9M in free cash flow during fiscal year 2025. This represents a 2.1% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
Perfect Corp WTS (PERFF) generated $13.3M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
Perfect Corp WTS (PERFF) had $192.0M in total assets as of fiscal year 2025, including both current and long-term assets.
Perfect Corp WTS (PERFF) invested $425K in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.
Perfect Corp WTS (PERFF) invested $15.4M in research and development during fiscal year 2025.
Perfect Corp WTS (PERFF) had a current ratio of 4.60 as of fiscal year 2025, which is generally considered healthy.
Perfect Corp WTS (PERFF) had a liabilities-to-equity ratio of 0.25 as of fiscal year 2025, which is total liabilities divided by total shareholder equity. Total liabilities counts every obligation on the balance sheet (payables, deposits, insurance reserves and deferred taxes as well as borrowings), so this ratio usually runs well above debt-to-equity. No debt-to-equity ratio is shown for fiscal year 2025, because the filing data we hold for that year carries no long-term debt figure.
Perfect Corp WTS (PERFF) had a return on assets of 2.4% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
Perfect Corp WTS (PERFF) has a Piotroski F-Score of 4 out of 7 computable signals; 2 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Perfect Corp WTS (PERFF) has an earnings quality ratio of 2.87x, considered cash-backed (high quality). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
Perfect Corp WTS (PERFF) reported an operating loss of $1.7M against $16K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.