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Share-based Payment Arrangement (Tables) | 12 Months Ended
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Dec. 31, 2023
CHIEF Telecom Inc. (CHIEF) [Member] |
Statement [LineItems] |
Share-based Compensation Plan | a. CHIEF share-based compensation plan (“CHIEF Plan”) described as follows:
Effective Date |  | Grant Date |  | Stock Options Units |  |  | Exercise Price
|  |  |  |  |  |  | NT$
2017.12.18 |  | 2017.12.19 |  |  | 950.00 |  |  | $124.70 (Original price$147.00)
|  | 2018.10.31 |  |  | 50.00 |  |  | $130.30 (Original price$147.00)
2020.09.16 |  | 2020.11.13 |  |  | 200.00 |  |  | $171.70 (Original price$206.00)
Outstanding Stock Options | Information about CHIEF’s outstanding stock options for the years ended December 31, 2021, 2022 and 2023 was as follows:
|  | Year Ended December 31, 2021 |
|  | Granted on December 19, 2017 |  |  | Granted on October 31, 2018 |  |  | Granted on November 13, 2020 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 427.50 |  |  | $ | 132.70 |  |  |  | 21.00 |  |  | $ | 138.70 |  |  |  | 200.00 |  |  | $ | 206.00 |
Options exercised |  |  | (213.75 | ) |  |  | 132.70 |  |  |  | (10.50 | ) |  |  | 134.50 |  |  |  | — |  |  |  | — |
Options forfeited |  |  | (0.50 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (6.00 | ) |  |  | — |
Options outstanding at end of the year |  |  | 213.25 |  |  |  | 128.70 |  |  |  | 10.50 |  |  |  | 134.50 |  |  |  | 194.00 |  |  |  | 199.70 |
Options exercisable at end of the year |  |  | 213.25 |  |  |  | 128.70 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Weighted average remaining contractual life (years) |  |  | 0.96 |  |  |  |  |  |  | 1.83 |  |  |  |  |  |  | 3.87 |  |  |  |
|  | Year Ended December 31, 2022 |
|  | Granted on December 19, 2017 |  |  | Granted on October 31, 2018 |  |  | Granted on November 13, 2020 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 213.25 |  |  | $ | 128.70 |  |  |  | 10.50 |  |  | $ | 134.50 |  |  |  | 194.00 |  |  | $ | 199.70 |
Options exercised |  |  | (213.25 | ) |  |  | 124.70 |  |  |  | (10.50 | ) |  |  | 130.30 |  |  |  | (51.00 | ) |  |  | 193.50 |
Options forfeited |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (0.75 | ) |  |  | — |
Options outstanding at end of the year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 142.25 |  |  |  | 193.50 |
Options exercisable at end of the year |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.50 |  |  |  | 193.50 |
Weighted average remaining contractual life (years) |  |  | — |  |  |  |  |  |  | 0.83 |  |  |  |  |  |  | 2.87 |  |  |  |
|  | Year Ended December 31, 2023 |
|  | Granted on November 13, 2020 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 142.25 |  |  | $ | 193.50 |
Options exercised |  |  | (47.00 | ) |  |  | 171.70 |
Options forfeited |  |  | (2.25 | ) |  |  | — |
Options outstanding at end of the year |  |  | 93.00 |  |  |  | 171.70 |
Options exercisable at end of the year |  |  | — |  |  |  | — |
Weighted average remaining contractual life (years) |  |  | 1.87 |  |  |  |
Assumptions used to Evaluate Options and Fair Value of Options | CHIEF used the fair value method to evaluate the options using the Black-Scholes model and binomial option pricing model and the related assumptions and the fair value of the options were as follows:
|  | Stock Options Granted on December 19, 2017 |  |  | Stock Options Granted on October 31, 2018 |  |  | Stock Options Granted on November 13, 2020 |
Grant-date share price (NT$) |  | $ | 95.92 |  |  | $ | 166.00 |  |  | $ | 356.00 |
Exercise price (NT$) |  | $ | 147.00 |  |  | $ | 147.00 |  |  | $ | 206.00 |
Dividend yield |  |  | — |  |  |  | — |  |  |  | — |
Risk-free interest rate |  |  | 0.62 | % |  |  | 0.72 | % |  |  | 0.18 | %
Expected life |  | 5 years |  |  | 5 years |  |  | 5 years |
Expected volatility |  |  | 17.35 | % |  |  | 16.60 | % |  |  | 34.61 | %
Weighted average fair value of grants (NT$) |  | $ | 2,318 |  |  | $ | 33,540 |  |  | $ | 173,893 |
CHT Security Co., Ltd. (CHTSC) [Member] |
Statement [LineItems] |
Outstanding Stock Options | Information about CHTSC’s outstanding stock options for the years ended December 31, 2021, 2022 and 2023 was as follows:
|  | Year Ended December 31, 2021 |
|  | Granted on December 20, 2019 |  | Granted on February 20, 2021 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 4,328 |  |  | $ | 19.085 |  |  | — |  |  | $ | — |
Options granted |  |  | — |  |  |  | — |  |  | 3,500 |  |  |  | 19.085 |
Options exercised |  |  | (1,082 | ) |  |  | 19.085 |  |  | — |  |  |  | — |
Options forfeited |  |  | (72 | ) |  |  | — |  |  | (176 | ) |  |  | — |
Options outstanding at end of the year |  |  | 3,174 |  |  |  | 19.085 |  |  | 3,324 |  |  |  | 19.085 |
Options exercisable at end of the year |  |  | 1,058 |  |  |  | 19.085 |  |  | — |  |  |  | — |
Weighted average remaining contractual life (years) |  |  | 2.97 |  |  |  |  |  | 4.14 |  |  |  |
|  | Year Ended December 31, 2022 |
|  | Granted on December 20, 2019 |  | Granted on February 20, 2021 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 3,174 |  |  | $ | 19.085 |  |  | 3,324 |  |  | $ | 19.085 |
Options exercised |  |  | (2,049 | ) |  |  | 19.085 |  |  | (815 | ) |  |  | 19.085 |
Options forfeited |  |  | (42 | ) |  |  | — |  |  | (166 | ) |  |  | — |
Options outstanding at end of the year |  |  | 1,083 |  |  |  | 19.085 |  |  | 2,343 |  |  |  | 19.085 |
Options exercisable at end of the year |  |  | 31 |  |  |  | 19.085 |  |  | 7 |  |  |  | 19.085 |
Weighted average remaining contractual life (years) |  |  | 1.97 |  |  |  |  |  | 3.14 |  |  |  |
|  | Year Ended December 31, 2023 |
|  | Granted on December 20, 2019 |  | Granted on February 20, 2021 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 1,083 |  |  | $ | 19.085 |  |  | 2,343 |  |  | $ | 19.085 |
Options exercised |  |  | (1,002 | ) |  |  | 19.085 |  |  | (778 | ) |  |  | 19.085 |
Options forfeited |  |  | (41 | ) |  |  | — |  |  | (46 | ) |  |  | — |
Options outstanding at end of the year |  |  | 40 |  |  |  | 19.085 |  |  | 1,519 |  |  |  | 19.085 |
Options exercisable at end of the year |  |  | 40 |  |  |  | 19.085 |  |  | 7 |  |  |  | 19.085 |
Weighted average remaining contractual life (years) |  |  | 0.97 |  |  |  |  |  | 2.14 |  |  |  |
Assumptions used to Evaluate Options and Fair Value of Options | CHTSC used the fair value method to evaluate the options using the Black-Scholes model and the related assumptions and the fair value of the options were as follows:
|  | Stock Options Granted on December 20, 2019 |  | Stock Options Granted on February 20, 2021 |
Grant-date share price (NT$) |  | $ | 20.17 |  | $ | 23.76 |
Exercise price (NT$) |  | $ | 19.085 |  | $ | 19.085 |
Dividend yield |  |  | 12.49 | % |  | 15.18 | %
Risk-free interest rate |  |  | 0.54 | % |  | 0.25 | %
Expected life |  | 5 years |  | 5 years |
Expected volatility |  |  | 42.41 | % |  | 47.35 | %
Weighted average fair value of grants (NT$) |  | $ | 2,470 |  | $ | 3,350 |
IISI Plan [Member] |
Statement [LineItems] |
Outstanding Stock Options | Information about IISI’s outstanding stock options for the years ended December 31, 2021 was as follows:
|  | Year Ended December 31, 2021 |
|  | Granted in January 2014 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 530.00 |  |  | $ | 14.00 |
Options exercised |  |  | (261.00 | ) |  |  | 14.00 |
Options forfeited |  |  | (269.00 | ) |  |  | — |
Options outstanding at end of the year |  |  | — |  |  |  | — |
Options exercisable at end of the year |  |  | — |  |  |  | — |
Weighted average remaining contractual life (years) |  |  | — |  |  |  |
Assumptions used to Evaluate Options and Fair Value of Options | IISI used the fair value method to evaluate the options using the Black-Scholes model and the related assumptions and the fair value of the options were as follows:
|  | Stock Options Granted in January 2014 |
Grant-date share price (NT$) |  | $ | 14.51 |
Exercise price (NT$) |  | $ | 14.00 |
Dividend yield |  |  | 6 | %
Risk-free interest rate |  | 1.16%-1.32% |
Expected life |  | 4.5-5.5 years |
Expected volatility |  | 35.28%-35.97% |
Weighted average fair value of grants (NT$) |  | $ | 2,345 |
C L P T Plan |
Statement [LineItems] |
Outstanding Stock Options | Information about CLPT’s outstanding stock options for the year ended December 31, 2021, 2022 and 2023 was as follows:
|  | Year Ended December 31, 2021 |
|  | Granted on February 26, 2021 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | — |  |  | $ | — |
Options granted |  |  | 690 |  |  |  | 16.87 |
Options forfeited |  |  | (140 | ) |  |  | — |
Options outstanding at end of the year |  |  | 550 |  |  |  | 15.90 |
Options exercisable at end of the year |  |  | — |  |  |  | — |
Weighted average remaining contractual life (years) |  |  | 3.16 |  |  |  |
|  | Year Ended December 31, 2022 |
|  | Granted on February 26, 2021 |  | Granted on May 31, 2022 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 550 |  |  | $ | 15.90 |  |  | — |  |  | $ | — |
Options granted |  |  | — |  |  |  | — |  |  | 600 |  |  |  | 16.87 |
Options forfeited |  |  | (40 | ) |  |  | — |  |  | (160 | ) |  |  | — |
Options outstanding at end of the year |  |  | 510 |  |  |  | 15.90 |  |  | 440 |  |  |  | 16.87 |
Options exercisable at end of the year |  |  | — |  |  |  | — |  |  | — |  |  |  | — |
Weighted average remaining contractual life (years) |  |  | 2.16 |  |  |  |  |  | 3.41 |  |  |  |
|  | Year Ended December 31, 2023 |
|  | Granted on February 26, 2021 |  | Granted on May 31, 2022 |  | Granted on September 26, 2023 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |
Employee stock options |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Options outstanding at beginning of the year |  |  | 510 |  |  | $ | 15.90 |  |  | 440 |  |  | $ | 16.87 |  |  | — |  |  | $ | — |
Options granted |  |  | — |  |  |  | — |  |  | — |  |  |  | — |  |  | 755 |  |  |  | 16.87 |
Options exercised |  |  | (55 | ) |  |  | 15.90 |  |  | — |  |  |  | — |  |  | — |  |  |  | — |
Options forfeited |  |  | (15 | ) |  |  | — |  |  | — |  |  |  | — |  |  | — |  |  |  | — |
Options outstanding at end of the year |  |  | 440 |  |  |  | 14.40 |  |  | 440 |  |  |  | 15.30 |  |  | 755 |  |  |  | 15.30 |
Options exercisable at end of the year |  |  | 192 |  |  |  | 14.40 |  |  | — |  |  |  | — |  |  | — |  |  |  | — |
Weighted average remaining contractual life (years) |  |  | 1.16 |  |  |  |  |  | 2.41 |  |  |  |  |  | 3.74 |  |  |  |
Assumptions used to Evaluate Options and Fair Value of Options | CLPT used the fair value method to evaluate the options using the Black-Scholes model and the related assumptions and the fair value of the options were as follows:
|  | Stock Options Granted on February 26, 2021 |  | Stock Options Granted on May 31, 2022 |  | Stock Options Granted on September 26, 2023 |
Grant-date share price (NT$) |  | $ | 17.63 |  | $ | 18.66 |  | $ | 28.43 |
Exercise price (NT$) |  | $ | 16.87 |  | $ | 16.87 |  | $ | 16.87 |
Dividend yield |  |  | — |  |  | — |  |  | — |
Risk-free interest rate |  |  | 0.31 | % |  | 0.98 | % |  | 1.10 | %
Expected life |  | 4 years |  | 4 years |  | 4 years |
Expected volatility |  |  | 35.22 | % |  | 35.76 | % |  | 31.99 | %
Weighted average fair value of grants (NT$) |  | $ | 4,750 |  | $ | 5,665 |  | $ | 13,225 |

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