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Share-based Payment Arrangement (Tables)

12 Months Ended

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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