Exhibit 107
Calculation of Filing Fee Table
SC TO-I
(Form Type)
Perfect Corp.
(Exact name of registrant as specified in its charter)
Table 1 - Transaction Valuation
| Transaction Valuation |
Fee Rate | Amount of Filing Fee | |
| Fees to Be Paid | $50,000,000(1) | $147.60 per $1,000,000 | $7,380.00(2) |
| Fees Previously Paid | — | ||
| Total Transaction Valuation | $50,000,000 | ||
| Total Fees Due for Filing | $7,380.00 | ||
| Total Fees Previously Paid | — | ||
| Total Fee Offsets | — | ||
| Net Fee Due | $7,380.00 |
| 1. | Calculated solely for purposes of determining the amount of the filing fee. This amount is based upon the offer to purchase up to 16,129,032 class A ordinary shares, par value $0.10 per share of Perfect Corp. that are issued and outstanding, at a price of $3.10 per share, net to the seller in cash, without interest, less any applicable withholding taxes. |
| 2. | The amount of the filing fee, calculated in accordance with Rule 0-11(b) of the Securities Exchange Act of 1934, as amended, equals $147.60 per $1,000,000 of the aggregate amount of the Transaction Valuation (or 0.01476% of the aggregate Transaction Valuation). The Transaction Valuation set forth above was calculated for the sole purpose of determining the filing fee and should not be used for any other purpose. |