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Operating Segments Information (Tables)

12 Months Ended

Dec. 31, 2018

Text block [abstract]

Summary of Segment Information

a. Segment revenues and operation results

																		Adjustments
		Packaging				Testing				EMS				Others				and Eliminations				Total
		NT$				NT$				NT$				NT$				NT$				NT$
For the year ended December 31, 2016
Revenue from external customers		$	125,282,829			$	27,031,750			$	115,395,130			$	7,174,398			$	-			$	274,884,107
Inter-segment revenue (Note 1)			4,929,897				243,980				47,721,424				9,186,359				(62,081,660	)			-
Segment revenue			130,212,726				27,275,730				163,116,554				16,360,757				-				336,965,767
Interest income			32,499				41,405				130,659				37,297				(11,793	)			230,067
Interest expense			(1,727,127	)			(5,980	)			(44,433	)			(451,790	)			11,793				(2,217,537	)
Depreciation and amortization			(18,706,891	)			(6,566,936	)			(2,759,298	)			(1,437,312	)			-				(29,470,437	)
Share of the profit of associates and joint ventures			1,513,394				(9,484	)			-				-				-				1,503,910
Impairment loss			(974,095	)			(4,136	)			(1,886	)			-				-				(980,117	)
Segment profit before income tax			13,921,640				7,226,531				4,626,263				2,194,271				-				27,968,705
Expenditures for segment assets			17,561,135				8,247,003				906,042				966,682				-				27,680,862
December 31, 2016
Investments accounted for using the equity method			49,597,195				227,495				-				-				-				49,824,690
For the year ended December 31, 2017
Revenue from external customers			126,225,119				26,157,277				133,948,016				4,110,796				-				290,441,208
Inter-segment revenue (Note 1)			4,911,026				184,707				47,119,404				8,383,640				(60,598,777	)			-
Segment revenue			131,136,145				26,341,984				181,067,420				12,494,436				-				351,039,985
Interest income			43,744				48,532				269,640				214,265				(269,310	)			306,871
Interest expense			(1,969,562	)			(11,920	)			-				(62,714	)			269,310				(1,774,886	)
Depreciation and amortization			(19,105,457	)			(6,476,743	)			(2,133,253	)			(1,489,731	)			-				(29,205,184	)
Share of the profit or loss of associates and joint ventures			568,291				(42,509	)			-				-				-				525,782
Impairment loss			(218,214	)			(72,798	)			-				(473,869	)			-				(764,881	)
Segment profit before income tax			12,065,304				6,904,067				6,883,327				5,167,965				-				31,020,663
Expenditures for segment assets			17,769,612				4,507,097				850,235				550,738				-				23,677,682
December 31, 2017
Investments accounted for using the equity method			48,566,333				187,418				-				-				-				48,753,751

																		Adjustments
		Packaging				Testing				EMS				Others				and Eliminations				Total
		NT$				NT$				NT$				NT$				NT$				NT$
For the year ended December 31, 2018
Revenue from external customers		$	178,308,222			$	35,903,202			$	151,890,384			$	4,990,613			$	-			$	371,092,421
Inter-segment revenues (Note 1)			3,531,431				212,310				58,836,465				7,637,053				(70,217,259	)			-
Segment revenues			181,839,653				36,115,512				210,726,849				12,627,666				-				441,309,680
Interest income			166,761				55,108				354,343				352,232				(462,233	)			466,211
Interest expense			(3,647,601	)			(101,338	)			-				(249,180	)			462,233				(3,535,886	)
Depreciation and amortization			(29,491,977	)			(9,560,610	)			(2,065,590	)			(1,570,726	)			-				(42,688,903	)
Share of the profit or loss of associates and joint ventures			(456,846	)			(23,398	)			-				-				-				(480,244	)
Impairment loss			(654,081	)			-				-				-				-				(654,081	)
Segment profit before income tax			17,866,431				7,952,484				6,225,984				(107,221	)			-				31,937,678
Expenditures for segment assets			22,787,190				12,991,023				2,529,771				784,254				-				39,092,238
December 31, 2018
Investments accounted for using the equity method			9,152,290				160,018				-				-				-				9,312,308
Contract assets			3,488,372				1,000,128				-				-				-				4,488,500

																		Adjustments
		Packaging				Testing				EMS				Others				and Eliminations				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
For the year ended December 31, 2018
Revenue from external customers		$	5,825,163			$	1,172,924			$	4,962,116			$	163,039			$	-			$	12,123,242
Inter-segment revenues (Note 1)			115,369				6,936				1,922,132				249,495				(2,293,932	)			-
Segment revenues			5,940,532				1,179,860				6,884,248				412,534				-				14,417,174
Interest income			5,448				1,801				11,576				11,507				(15,101	)			15,231
Interest expense			(119,164	)			(3,311	)			-				(8,140	)			15,101				(115,514	)
Depreciation and amortization			(963,475	)			(312,336	)			(67,481	)			(51,315	)			-				(1,394,607	)
Share of the profit or loss of associates and joint ventures			(14,925	)			(764	)			-				-				-				(15,689	)
Impairment loss			(21,368	)			-				-				-				-				(21,368	)
Segment profit before income tax			583,680				259,800				203,397				(3,503	)			-				1,043,374
Expenditures for segment assets			744,436				424,404				82,645				25,621				-				1,277,106
December 31, 2018
Investments accounted for using the equity method			298,996				5,228				-				-				-				304,224
Contract assets			113,962				32,673				-				-				-				146,635

Note 1: Inter-segment revenues were eliminated upon consolidation.

Note 2: Refer to the table above for information about disaggregation of revenue.

Summary of Revenue from Major Products and Services

b. Revenue from major products and services

		For the Year Ended December 31
		2016				2017				2018
		NT$				NT$				NT$				US$ (Note 4)
Packaging service		$	125,282,829			$	126,225,119			$	178,308,222			$	5,825,163
Testing service			27,031,750				26,157,277				35,903,202				1,172,924
Electronic components manufacturing service			115,395,130				133,948,016				151,890,384				4,962,116
Others			7,174,398				4,110,796				4,990,613				163,039
		$	274,884,107			$	290,441,208			$	371,092,421			$	12,123,242

Summary of Geographical Information

1) Net revenues from external customers

		For the Year Ended December 31
		2016				2017				2018
		NT$				NT$				NT$				US$ (Note 4)
United States		$	180,745,837			$	196,462,345			$	230,791,164			$	7,539,731
Taiwan			38,868,679				35,413,647				45,630,792				1,490,715
Asia			29,896,304				30,201,332				56,031,108				1,830,484
Europe			23,275,732				26,445,240				36,844,258				1,203,668
Others			2,097,555				1,918,644				1,795,099				58,644
		$	274,884,107			$	290,441,208			$	371,092,421			$	12,123,242

2) Non-current assets, excluding financial instruments, post-employment benefit assets and deferred tax assets

		December 31
		2017				2018
		NT$				NT$				US$ (Note 4)
Taiwan		$	93,350,839			$	229,944,505			$	7,512,071
China			45,376,164				59,058,239				1,929,377
Others			25,025,498				25,686,256				839,146
		$	163,752,501			$	314,689,000			$	10,280,594

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