Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2018

The earnings and weighted average number of ordinary shares outstanding in the computation of earnings per share were as follows:

Net profit for the year

	For the Year Ended December 31
	2016			2017			2018
	NT$			NT$			NT$			US$ (Note 4)

Profit for the year attributable to owners of the Company	$	21,324,423		$	22,819,119		$	26,220,721		$	856,606
Effect of potentially dilutive ordinary shares:
From subsidiaries		(374,359	)		(813,627	)		(418,295	)		(13,665	)
From the investments in associates		(494,388	)		(367,687	)		-			-
From convertible bonds		(1,165,506	)		93,781			-			-

Earnings used in the computation of diluted earnings per share	$	19,290,170		$	21,731,586		$	25,802,426		$	842,941

Weighted average number of ordinary shares outstanding (in thousand shares):

	For the Year Ended December 31
	2016				2017
	Before		After		Before		After
	Retrospectively		Retrospectively		Retrospectively		Retrospectively
	Adjusted		Adjusted		Adjusted		Adjusted		2018

Weighted average number of ordinary shares in the computation of basic earnings per share		7,662,870		3,831,435		8,160,887		4,080,443		4,245,247
Effect of potentially dilutive ordinary shares:
From convertible bonds		515,295		257,648		124,911		62,456		-
From employee share options		59,218		29,609		39,868		19,934		5,103
From employees’ compensation		46,746		23,373		43,574		21,787		779

Weighted average number of ordinary shares in computation of diluted earnings per share		8,284,129		4,142,065		8,369,240		4,184,620		4,251,129