Perfect SPAC Presentation Deck

PERFECT Disclaimer (Continued) Confidential 5 Financial Information The financial information contained in this presentation has been taken from or prepared based on the historical financial statements of the Company for the periods presented. The Company's historical financial information contained in this presentation is prepared in conformity with the Regulations Governing the Preparation of Financial Reports by Securities Issuers endorsed and issued into effect by the R.O.C. Financial Supervisory Commission ("Taiwan-IFRS") and has not been audited in accordance with Public Company Oversight Board ("PCAOB") standards ("PCAOB Audit"). The PCAOB Audit will be based on the financial information prepared in accordance with International Financing Reporting Standards ("IFRS") issued by International Accounting Standards Board (the "IASB"). There may be differences between the financial statements prepared and audited in accordance with Taiwan-IFRS and the financial statements prepared in accordance with IFRS as audited under the PCAOB standards (see appendix to this presentation). The comparison of such financial statements is illustrative only and is not meant to be exhaustive. We cannot assure you that, had the financial statements been compliant with Regulation S-X under the Securities Act of 1933, as amended, and the regulations of the SEC promulgated thereunder or audited in accordance with PCAOB standards, there would not be differences and such differences could be material. An audit of the Company's financial statements in accordance with PCAOB standards is in process and will be included in the proxy statement, registration statement or prospectus relating to the Potential Business Combination. Accordingly, there may be material differences between the presentation of the financial information included in this presentation and in the proxy statement, registration statement or prospectus. By reviewing or reading this presentation, you will be deemed to have agreed that your are making investment decision on this transaction and the Potential Business Combination on the basis of the financial statements prepared in accordance with Taiwan-IFRS. You understand and agree that the Company's financial statements prepared in accordance with IFRS issued by IASB and audited in accordance with PCAOB standards is in process and will not be available until the filing of proxy statement, registration statement or prospectus relating to the Potential Business Combination. NON-IFRS Measures This presentation includes certain financial measures not presented in accordance with IFRS including, but not limited to, Adjusted EBITDA and EBITDA Margin. These non-IFRS financial measures are not measures of financial performance in accordance with IFRS and may exclude items that are significant in understanding and assessing the Company's financial results. Therefore, these measures should not be considered in isolation or as an alternative to net income, cash flows from operations or other measures of profitability, liquidity or performance under IFRS. You should be aware that the Company's presentation of these measures may not be comparable to similarly-titled measures used by other companies. The Company believes these non- IFRS measures of financial results provide useful information to management and investors regarding certain financial and business trends relating to the Company's financial condition and results of operations. Please refer to footnotes where presented on each page of this presentation for a reconciliation of these measures to what the Company believes are the most directly comparable measure evaluated in accordance with IFRS.

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