Perfect Corp. Class A Ordinary Share (PERF)

FairStock Score: 35/100 — MIXED

Key Financials

AI Analysis

AI-generated, general educational analysis — not personal investment advice.

I approach Perfect Corp. as a small AI and augmented-reality software provider to beauty, fashion, and skincare, with 353 employees and a $167.0M market value at the 2026-10-13 close of $1.94. In the latest reported quarter, fiscal Q2 2026, revenue was $16.3M and net income was $1.3M, a 7.83% net margin. That is profitable, but thin. The provided revenue growth figure is -0.05%, so the top line is not expanding; profit growth of 518.36% is hard to rely on without multi-year filed results. Returns are weak: ROE 3.76% and ROCE 1.05%. The balance sheet is conservative with D/E 0.00, and free cash flow is $10.2M, a 6.1% FCF yield, which is a genuine positive. But the Piotroski F-Score of 4/9 and Altman Z-Score of 0.93 suggest financial strength is not obvious. Valuation is mixed: at $1.94, FairStock's P/E is 32.33 and P/B is 1.22; Graham Number is $1.44, implying the price is 34.72% above that conservative estimate. EV/EBITDA is 5.17 and PEG is 0.06, but those depend on small, possibly volatile earnings. The 0.28 beta and 52-week range of $1.24 to $2.15 show a narrow, low-volatility trading band. Without several years of filed results, I cannot assign a Lynch category. I see a small, debt-free, cash-generating software firm, but not yet a proven compounder. The price already reflects better execution than the latest quarter demonstrates.

In plain English: Perfect Corp makes artificial-intelligence and augmented-reality software for beauty, fashion, and skincare companies. It is a small, debt-free business that made a small profit in the latest quarter, but sales were roughly flat and returns on money are low. At the current share price, the stock looks expensive compared with those profits, though it is not expensive compared with the value of its assets.

The full AI analysis, bull and bear case and key monitorables are in FairStock Pro.

Data as of 2026-10-13 close · note generated 2026-10-15 · model deepseek-flash

Fundamentals from company filings and market-data providers; prices are end-of-day, not real-time. AI-generated analysis is general and educational — not personal investment advice. Scoring methodology · Score test · Disclaimer