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Share-based Payment Arrangement | 12 Months Ended
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Dec. 31, 2024
Disclosure of terms and conditions of share-based payment arrangement [abstract] |
Share-based Payment Arrangement | 35. SHARE-BASED PAYMENT ARRANGEMENT a. CHIEF share-based compensation plan (“CHIEF Plan”) described as follows: The Board of Directors of CHIEF resolved to issue 950, 50 and 200 stock options on December 19, 2017, October 31, 2018 and November 13, 2020. Each option is eligible to subscribe for one thousand common stocks when exercisable and the exercise price is $147.00, $147.00 and $206.00 per share, respectively. The options are granted to specific employees that meet the vesting conditions. The CHIEF Plan has an exercise price adjustment formula upon the changes in common stocks or distribution of cash dividends. The options of the CHIEF Plan are valid for five years and the graded vesting schedule will vest two years after the grant date. The compensation costs for stock options for the years ended December 31, 2022, 2023 and 2024 were $8.8 million, $5.0 million and $2.7 million, respectively. CHIEF modified the plan terms of stock options granted on December 19, 2017 in July 2022; therefore, the exercise price changed from $128.70 to 124.70 per share. The modification did not cause any incremental fair value granted. CHIEF modified the plan terms of stock options granted on October 31, 2018 in July 2022; therefore, the exercise price changed from $134.50 to $130.30 per share. The modification did not cause any incremental fair value granted. CHIEF modified the plan terms of stock options granted on November 13, 2020 in July 2022, August 2023 and July 2024; therefore, the exercise price changed from $199.70 to $193.50, $171.70 and $166.50 per share, respectively. The modification did not cause any incremental fair value granted. Information about CHIEF’s outstanding stock options for the years ended December 31, 2022, 2023 and 2024 was as follows:
|  | Year Ended December 31, 2022 |
|  | Granted on December 19, 2017 |  |  | Granted on October 31, 2018 |  |  | Granted on November 13, 2020 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  |  | 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 |  |  | Year Ended December 31, 2024 |
|  | Granted on November 13, 2020 |  |  | Granted on November 13, 2020 |
|  | 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 |  |  | 142.25 |  |  | $ | 193.50 |  |  |  | 93 |  |  | $ | 171.70 |
Options exercised |  |  | (47.00 | ) |  |  | 171.70 |  |  |  | (85 | ) |  |  | 166.50 |
Options forfeited |  |  | (2.25 | ) |  |  | — |  |  |  | (1 | ) |  |  | — |
Options outstanding at end of the year |  |  | 93.00 |  |  |  | 171.70 |  |  |  | 7 |  |  |  | 166.50 |
Options exercisable at end of the year |  |  | — |  |  |  | — |  |  |  | 7 |  |  |  | 166.50 |
Weighted average remaining contractual life (years) |  |  | 1.87 |  |  |  |  |  |  | 0.87 |  |  |  |
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 |
The expected volatility for the options granted in 2020 was based on CHIEF’s average annualized historical share price volatility from June 5, 2018, CHIEF’s listing date on Taipei Exchange, to the grant date. The expected volatilities for the options granted from 2017 to 2018 were based on the average annualized historical share price volatility of CHIEF’s comparable companies before the grant date. b. CHTSC share-based compensation plan (“CHTSC Plan”) described as follows: The Board of Directors of CHTSC resolved to issue 4,500 and 3,500 stock options on December 20, 2019 and February 20, 2021, respectively. Each option is eligible to subscribe for one thousand common stocks when exercisable and the exercise prices are both $19.085 per share. The options are granted to specific employees that meet the vesting conditions. The CHTSC Plan has an exercise price adjustment formula upon the changes in common stocks. The options of the CHTSC Plan are valid for five years and the graded vesting schedule will vest one year after the grant date. The compensation costs for stock options for the years ended December 31, 2022, 2023 and 2024 were $5.1 million, $0.5 million and $0.2 million, respectively. Information about CHTSC’s outstanding stock options for the years ended December 31, 2022, 2023 and 2024 was as follows:
|  | Year Ended December 31, 2022 |
|  | Granted on December 20, 2019 |  | Granted on February 20, 2021 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  | 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 |  |  | 5 |  |  |  | 19.085 |  |  | 7 |  |  |  | 19.085 |
Weighted average remaining contractual life (years) |  |  | 0.97 |  |  |  |  |  | 2.14 |  |  |  |
|  | Year Ended December 31, 2024 |
|  | 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 |  |  | 40 |  |  | $ | 19.085 |  |  | 1,519 |  |  | $ | 19.085 |
Options exercised |  |  | (20 | ) |  |  | 19.085 |  |  | (699 | ) |  |  | 19.085 |
Options forfeited |  |  | (20 | ) |  |  | — |  |  | (165 | ) |  |  | — |
Options outstanding at end of the year |  |  | — |  |  |  | — |  |  | 655 |  |  |  | 19.085 |
Options exercisable at end of the year |  |  | — |  |  |  | — |  |  | 5 |  |  |  | 19.085 |
Weighted average remaining contractual life (years) |  |  | — |  |  |  |  |  | 1.14 |  |  |  |
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 |
Expected volatility was based on the average annualized historical share price volatility of CHTSC’s comparable companies before the grant date. c. CLPT share-based compensation plan (“CLPT Plan”) described as follows: The Board of Directors of CLPT resolved to issue 690, 600 and 755 stock options on February 26, 2021, May 31, 2022 and September 26, 2023, respectively. Each option is eligible to subscribe for one thousand common stocks when exercisable and the exercise prices are all $16.87 per share. The options are granted to specific employees that meet the vesting conditions. The CLPT Plan has an exercise price adjustment formula upon the changes in common stocks or distribution of cash dividends. The options of the CLPT Plan are valid for four years and the graded vesting schedule will vest two years after the grant date. The compensation costs for stock options for the years ended December 31, 2022, 2023 and 2024 were $1.5 million, $2.9 million and $4.9 million, respectively. CLPT modified the plan terms of stock options granted on February 26, 2021 in September 2023 and October 2024; therefore, the exercise price changed from $15.90 to $14.40 and $13.30 per share, respectively. The modification did not cause any incremental fair value granted. CLPT modified the plan terms of stock options granted on May 31, 2022 in September 2023 and October 2024; therefore, the exercise price changed from $16.87 to $15.30 and $14.10 per share, respectively. The modification did not cause any incremental fair value granted. CLPT modified the plan terms of stock options granted on September 26, 2023 in September 2023 and October 2024; therefore, the exercise price changed from $16.87 to $15.30 and 14.10 per share, respectively. The modification did not cause any incremental fair value granted. Information about CLPT’s outstanding stock options for the year ended December 31, 2022, 2023 and 2024 was as follows:
|  | Year Ended December 31, 2022 |
|  | Granted on February 26, 2021 |  | Granted on May 31, 2022 |
|  | Number of Options |  |  | Weighted Average Exercise Price (NT$) |  | 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 |  |  |  |
|  | Year Ended December 31, 2024 |
|  | 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 |  |  | 440 |  |  | $ | 14.40 |  |  | 440 |  |  | $ | 15.30 |  |  | 755 |  |  | $ | 15.30 |
Options exercised |  |  | (415 | ) |  |  | 14.40 |  |  | (220 | ) |  |  | 15.30 |  |  | — |  |  |  | — |
Options forfeited |  |  | — |  |  |  | — |  |  | — |  |  |  | — |  |  | (5 | ) |  |  | — |
Options outstanding at end of the year |  |  | 25 |  |  |  | 13.30 |  |  | 220 |  |  |  | 14.10 |  |  | 750 |  |  |  | 14.10 |
Options exercisable at end of the year |  |  | 25 |  |  |  | 13.30 |  |  | — |  |  |  | — |  |  | — |  |  |  | — |
Weighted average remaining contractual life (years) |  |  | 0.16 |  |  |  |  |  | 1.41 |  |  |  |  |  | 2.74 |  |  |  |
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 |
Expected volatility was based on the average annualized historical share price volatility of CLPT’s comparable companies before the grant date.

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