[6-K] Perfect Corp. Current Report (Foreign Issuer)

Rhea-AI Filing Summary

Perfect Corp. (PERF) filed a Form 6-K that reiterates forward-looking statement cautions and summarizes risk factors affecting its business. The company warns that growth and subscriber retention for premium app and web services depend on consumer adoption, competition—particularly from Generative AI—brand sales relationships, and adoption of AI/AR virtual try-on technology. It cites risks from pricing pressure in the enterprise market, changes in privacy and data protection laws, talent retention, and intellectual property protection. The filing directs readers to the company’s Form 20-F for defined terms and a fuller list of risk factors.

Positive

• None.

Negative

• Competition risk from emerging technologies including Generative AI that could affect AI photo and video use cases
• Subscriber and revenue concentration risk tied to ability to grow and retain premium app and web-service subscribers
• Regulatory risk from changes in privacy and data protection laws that may affect operations
• Talent and IP risks related to retaining personnel and protecting intellectual property

Insights

Financial Analyst

TL;DR Routine forward-looking caution emphasizing competitive, regulatory, and adoption risks tied to AI/AR and subscriber revenue.

The Form 6-K provides a standard cautionary statement and enumerates material business risks explicitly tied to Perfect Corp.'s core revenue drivers: subscriber growth for premium services and enterprise brand relationships. The filing highlights competition from emerging Generative AI capabilities and the potential impact of privacy/data regulation—both material to user-facing AI/AR offerings. No financial metrics or transaction details are disclosed, so the filing serves as a risk reminder rather than new disclosure of events.

Corporate Governance Expert

TL;DR Standard risk disclosure reinforces governance transparency but conveys no new corporate actions.

The disclosure reiterates customary forward-looking statement protections and points investors to the Form 20-F for definitions and expanded risk discussion. It appropriately flags governance-relevant items—legal/regulatory exposure, IP enforcement, and talent retention—which are areas boards should monitor. Because the 6-K contains no operational or governance changes, its immediate impact on shareholder rights or governance structure appears neutral.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington D.C. 20549

FORM 6-K 

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16

UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of September, 2025

Commission File Number: 001-41540

Perfect Corp.

14F, No. 98 Minquan Road

Xindian District

New Taipei City 231

Taiwan

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F. 

Form 20-F  ☒    Form 40-F  ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):  ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):  ☐

INCORPORATION BY REFERENCE

Exhibits 99.1 and 99.2 to this report on Form 6-K shall be deemed to be incorporated by reference into (1) the registration statement on Form F-3 (File No. 333-274835) (including the prospectus forming a part of such registration statement) filed by Perfect Corp. (the “Company”); and (2) the Company’s registration statement on Form S-8 (File No. 333-268059) (including the prospectus forming a part of such registration statement) and, in each case, to be a part thereof from the date on which this report is filed, to the extent not superseded by documents or reports subsequently filed or furnished.

Exhibit						Description of Exhibit
99.1						Condensed Consolidated Interim Financial Statements as of and for the Six Months ended June 30, 2025.
99.2						Management’s Discussion and Analysis of Financial Condition and Results of Operations for the Period Ended June 30, 2025

FORWARD-LOOKING STATEMENTS

Certain statements contained in this Form 6-K may be viewed as “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act. These statements are based on the beliefs and assumptions of our management. Although we believe that our respective plans, intentions and expectations reflected in or suggested by these forward-looking statements are reasonable, we cannot assure you that we will achieve or realize these plans, intentions or expectations. Forward-looking statements are inherently subject to risks, uncertainties and assumptions. Generally, statements that are not historical facts, including statements concerning possible or assumed future actions, business strategies, events or results of operations, are forward-looking statements. These forward-looking statements are made under the “safe harbor” provisions of the U.S. Private Securities Litigation Reform Act of 1995. These statements may be preceded by, followed by or include the words “believe,” “estimate,” “expect,” “forecast,” “may,” “will,” “should,” “seek,” “plan,” “scheduled,” “anticipate” or “intend” or similar expressions. Forward-looking statements contained in this Form 6-K (including information incorporated by reference herein) include, but are not limited to, statements about:

•our ability to maintain the listing of our securities on the NYSE;

•changes adversely affecting the business in which we are engaged;

•management of growth;

•commencement of any war, armed hostilities or other international calamity, including any act of terrorism, on or after the date of this annual report, in or involving the U.S. or Taiwan, or the material escalation of any such war, armed hostilities or other international calamity that had commenced before the date of this annual report, in each case which is reasonably likely to have a material adverse effect on the Company;

•general economic conditions;

•our business strategy and plans;

•the result of future financing efforts;

•our future market position and growth prospects;

•expected operating results, such as revenue growth, and earnings;

•the effects of health epidemics; and

•the other matters described in this Form 6-K.

Such forward-looking statements, if any, with respect to our revenues, earnings, performance, strategies, prospects and other aspects of the businesses are neither historical facts nor assurances of future performance. Instead, they are based only on our current beliefs, expectations and assumptions regarding the future of the business, future plans and strategies, anticipated events and trends, the economy and other future conditions that are subject to risks and uncertainties. These forward-looking statements are not intended to serve as, and must not be relied on as, a guarantee, an assurance, a prediction or a definitive statement of fact or probability regarding future performance, events or circumstances. Many of the factors affecting actual performance, events and circumstances are beyond our control. The risk factors and cautionary language discussed in this Form 6-K (including information incorporated by reference herein) provide examples of risks, uncertainties and events that may cause actual results to differ materially from the expectations described by us in such forward-looking statements, including among other things:

•the ability to increase user download and engagement with our mobile apps and webs, including our ability to attract free users to purchase our subscription plans available on our mobile apps and webs to unlock premium features of our products;

•the ability to innovate, develop and provide market competitive product offerings or upgrade our existing product offerings in response to rapidly-evolving consumer preferences in a timely and cost-effective manner;

•the ability to grow and retain active subscribers’ subscriptions to the premium features of our mobile apps and web services;

•the intensity of competition in the mobile app and web services market, including the development of Generative AI technologies, which may introduce new emerging technologies and competitors for AI photo, AI video use cases;

•the rate of adoption of AI- and AR- virtual try-on technology by consumers, brands, and retailers, and any changes in consumer preferences or shopping habits;

•the ability to retain and expand sales to existing brands or attract new brands into our brand portfolio;

•the intensity of competition in the enterprise business market, including the emergence of new competitors, the development of competing technologies, and pricing pressures;

•changes in applicable laws or regulations, especially laws and regulations related to privacy and data protection;

•the need to retain, attract or maintain high-quality personnel;

•the ability to enforce, protect and maintain intellectual property rights; and

•the other matters described in this Form 6-K.

Should one or more of these risks or uncertainties materialize, or should any of our assumptions prove incorrect, actual results may vary in material respects from those anticipated in these forward-looking statements. There may be additional risks currently considered to be immaterial or which are unknown. It is not possible to predict or identify all such risks.

In addition, statements that “we believe” and similar statements reflect our beliefs and opinions on the relevant subject. These statements are based upon information available to us, as of the date of this Form 6-K, and while we believe such information forms a reasonable basis for such statements, such information may be limited or incomplete, and such statements should not be read to indicate that such party has conducted an exhaustive inquiry into, or review of, all potentially available relevant information. These statements are inherently uncertain and investors are cautioned not to unduly rely upon these statements.

You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this Form 6-K. Accordingly, forward-looking statements should not be relied upon as representing our views as of any subsequent date.

All forward-looking statements included herein and in the documents incorporated by reference in this Form 6-K are expressly qualified in their entirety by the cautionary statements contained or referred to in this section. Except to the extent required by applicable laws and regulations, we undertake no obligations to update these forward-looking statements to reflect events or circumstances after the date of this Form 6-K or to reflect the occurrence of unanticipated events. In the event that any forward-looking statement is updated, no inference should be made that we will make additional updates with respect to that statement, related matters, or any other forward-looking statements. Any corrections or revisions and other important assumptions and factors that could cause actual results to differ materially from forward-looking statements, including discussions of additional significant risk factors, may appear in our public filings with the SEC, which are or will be (as appropriate) accessible at www.sec.gov, and which you are advised to consult.

Capitalized terms used herein without definition shall have the meanings assigned to them in the Company’s latest Annual Report on Form 20-F, as filed with the Securities and Exchange Commission (the “Form 20-F”). Please also see the “Risk Factors” section of the Form 20-F.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Perfect Corp.

Date: September 26, 2025

Name: Alice H. Chang

Title: Chief Executive Officer

FAQ

What risks does Perfect Corp. (PERF) identify in this Form 6-K?

The filing lists competition (including Generative AI), subscriber retention, enterprise pricing pressure, AI/AR adoption, privacy/data protection changes, talent retention, and IP enforcement as risks.

Does the 6-K provide financial results or transaction details for PERF?

No. This Form 6-K contains forward-looking cautionary language and risk descriptions but does not include financial metrics or transaction information.

Where can I find defined terms and a fuller list of risk factors for Perfect Corp.?

The filing directs readers to the company’s latest Annual Report on Form 20-F for definitions and a more complete discussion of risk factors.

Is this 6-K announcing any changes to Perfect Corp.'s business strategy?

No. The document reiterates risk factors and forward-looking statement qualifications but does not disclose strategic changes or new initiatives.

Does the filing update investors after the date of the Form 6-K?

The company states it undertakes no obligation to update forward-looking statements except as required by law; updates may appear in future public SEC filings.