[Form 3] Perfect Corp. Initial Statement of Beneficial Ownership

Rhea-AI Filing Summary

Perfect Corp. director Tsao Philip filed an initial ownership report showing his equity holdings in the company. He directly holds stock options over 26,556 Class A Ordinary Shares, which became exercisable in three tranches on January 21 of 2024, 2025, and 2026. He also has an indirect interest in 5,311 Class A Ordinary Shares held through the entity Perfect AA Corp., reflecting ownership through that affiliated entity rather than in his own name.

Insider Trade Summary

2 transactions reported

Mixed 2 txns

Insider Tsao Philip

Role Director

Type	Security	Shares	Price	Value
holding	Stock options	--	--	--
holding	Class A Ordinary Shares	--	--	--

Holdings After Transaction: Stock options — 26,556 shares (Direct); Class A Ordinary Shares — 5,311 shares (Indirect, By Perfect AA Corp.)

Footnotes (1)

1. The reporting person holds these Class A Ordinary Shares through the entity Perfect AA Corp. The stock options became exercisable as to 13,278 Class A Ordinary shares on January 21, 2024, 6,639 Class A Ordinary shares on January 21, 2025, and 6,639 Class A Ordinary shares on January 21, 2026.

Understanding Insider Trading Forms →

SEC Form 3

FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person^*

Tsao Philip

(Last) (First) (Middle)

C/O PERFECT CORP.

14F, NO. 98 MINQUAN RD, XINDIAN DISTRICT

(Street)

NEW TAIPEI CITY F5 231

(City) (State) (Zip)

2. Date of Event Requiring Statement (Month/Day/Year)
03/10/2026

3. Issuer Name and Ticker or Trading Symbol
Perfect Corp. [ PERF ]

4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

X	Director		10% Owner
	Officer (give title below)		Other (specify below)

5. If Amendment, Date of Original Filed (Month/Day/Year)

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1. Title of Security (Instr. 4)	2. Amount of Securities Beneficially Owned (Instr. 4)	3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	4. Nature of Indirect Beneficial Ownership (Instr. 5)
Class A Ordinary Shares	5,311	I	By Perfect AA Corp.(1)

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Stock options	(2)	01/20/2027	Class A Ordinary Shares	26,556	$3.95	D

Explanation of Responses:

1. The reporting person holds these Class A Ordinary Shares through the entity Perfect AA Corp.

2. The stock options became exercisable as to 13,278 Class A Ordinary shares on January 21, 2024, 6,639 Class A Ordinary shares on January 21, 2025, and 6,639 Class A Ordinary shares on January 21, 2026.

Remarks:

Exhibit List: Exhibit 24 -- Power of Attorney

	/s/ Hsiao-Chuan (Iris) Chen, as attorney-in-fact	03/10/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.