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Operating Segments Information
 12 Months Ended
Dec. 31, 2020
Text block [abstract]  
Operating Segments Information
41.
OPERATING SEGMENTS INFORMATION
 
The Group has the following reportable segments: Packaging, Testing and EMS. The Group packages bare semiconductors into finished semiconductors with enhanced electrical and thermal characteristics; provides testing services, including front-end engineering testing, wafer probing and final testing services; engages in the designing, assembling, manufacturing and sale of electronic components and telecommunications equipment motherboards. Information about other business activities and operating segments that are not reportable are combined and disclosed in “Others.” The Group engages in other activities such as substrate production as well as sale and leasing of real estate properties.
 
 
 
 
 
The accounting policies for segments are the same as those described in Note 4. The measurement basis for resources allocation and performance evaluation is based on profit before income tax.
 
 
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, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue from external customers
 
 
178,308,222
 
 
 
35,903,202
 
 
 
151,890,384
 
 
 
4,990,613
 
 
 
-  
 
 
 
371,092,421
 
Inter-group 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
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended December 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue from external customers
 
 
198,916,897
 
 
 
42,658,686
 
 
 
165,789,479
 
 
 
5,817,122
 
 
 
-  
 
 
 
413,182,184
 
Inter-group revenues (Note 1)
 
 
5,370,963
 
 
 
231,399
 
 
 
60,638,567
 
 
 
7,431,399
 
 
 
(73,672,328
)
 
 
-  
 
Segment revenues
 
 
204,287,860
 
 
 
42,890,085
 
 
 
226,428,046
 
 
 
13,248,521
 
 
 
-  
 
 
 
486,854,512
 
Interest income
 
 
186,291
 
 
 
90,091
 
 
 
249,487
 
 
 
284,458
 
 
 
(260,646
)
 
 
549,681
 
Interest expense
 
 
(3,403,475
)
 
 
(545,609
)
 
 
(255,404
)
 
 
(243,013
)
 
 
260,646
 
 
 
(4,186,855
)
Depreciation and amortization
 
 
(33,456,831
)
 
 
(12,379,703
)
 
 
(2,534,825
)
 
 
(2,095,482
)
 
 
-  
 
 
 
(50,466,841
)
Share of the profit or loss of associates and joint ventures
 
 
75,303
 
 
 
39,852
 
 
 
67,120
 
 
 
-  
 
 
 
-  
 
 
 
182,275
 
Impairment loss
 
 
(601,066
)
 
 
(141
)
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
(601,207
)
Segment profit before income tax
 
 
7,572,763
 
 
 
10,321,537
 
 
 
6,082,106
 
 
 
(696,595
)
 
 
-  
 
 
 
23,279,811
 
Expenditures for segment assets
 
 
35,462,305
 
 
 
23,966,051
 
 
 
2,770,129
 
 
 
875,402
 
 
 
-  
 
 
 
63,073,887
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Investments accounted for using the equity method
 
 
8,867,316
 
 
 
1,123,490
 
 
 
2,094,401
 
 
 
-  
 
 
 
-  
 
 
 
12,085,207
 
Contract assets
 
 
4,162,124
 
 
 
1,735,192
 
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
5,897,316
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended December 31, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue from external customers
 
 
218,666,071
 
 
 
47,271,074
 
 
 
204,690,669
 
 
 
6,350,896
 
 
 
-  
 
 
 
476,978,710
 
Inter-group revenues (Note 1)
 
 
10,436,168
 
 
 
435,587
 
 
 
21,472,775
 
 
 
7,234,303
 
 
 
(39,578,833
)
 
 
-  
 
Segment revenues
 
 
229,102,239
 
 
 
47,706,661
 
 
 
226,163,444
 
 
 
13,585,199
 
 
 
-  
 
 
 
516,557,543
 
Interest income
 
 
133,160
 
 
 
79,821
 
 
 
275,766
 
 
 
32,036
 
 
 
-  
 
 
 
520,783
 
Interest expense
 
 
(2,244,280
)
 
 
(564,269
)
 
 
(443,519
)
 
 
(185,160
)
 
 
-  
 
 
 
(3,437,228
)
Depreciation and amortization
 
 
(32,333,229
)
 
 
(14,189,024
)
 
 
(2,877,546
)
 
 
(1,859,266
)
 
 
-  
 
 
 
(51,259,065
)
Share of the profit or loss of associates and joint ventures
 
 
362,133
 
 
 
99,670
 
 
 
85,809
 
 
 
-  
 
 
 
-  
 
 
 
547,612
 
Impairment loss
 
 
(218,600
)
 
 
(773,673
)
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
(992,273
)
Segment profit before income tax
 
 
17,476,440
 
 
 
10,277,760
 
 
 
8,438,766
 
 
 
(424,168
)
 
 
-  
 
 
 
35,768,798
 
Expenditures for segment assets
 
 
38,643,303
 
 
 
14,275,397
 
 
 
5,614,409
 
 
 
491,092
 
 
 
-  
 
 
 
59,024,201
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Investments accounted for using the equity method
 
 
9,146,344
 
 
 
1,340,307
 
 
 
2,320,022
 
 
 
-  
 
 
 
-  
 
 
 
12,806,673
 
Contract assets
 
 
3,641,244
 
 
 
1,141,660
 
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
4,782,904
 
 
 
 
 
 
 
 
 
 
 
 
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, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue from external customers
 
 
7,787,253
 
 
 
1,683,443
 
 
 
7,289,554
 
 
 
226,171
 
 
 
-  
 
 
 
16,986,421
 
Inter-group revenues (Note 1)
 
 
371,659
 
 
 
15,512
 
 
 
764,700
 
 
 
257,632
 
 
 
(1,409,503
)
 
 
-  
 
Segment revenues
 
 
8,158,912
 
 
 
1,698,955
 
 
 
8,054,254
 
 
 
483,803
 
 
 
-  
 
 
 
18,395,924
 
Interest income
 
 
4,742
 
 
 
2,842
 
 
 
9,821
 
 
 
1,141
 
 
 
-  
 
 
 
18,546
 
Interest expense
 
 
(79,925
)
 
 
(20,095
)
 
 
(15,795
)
 
 
(6,594
)
 
 
-  
 
 
 
(122,409
)
Depreciation and amortization
 
 
(1,151,468
)
 
 
(505,307
)
 
 
(102,477
)
 
 
(66,213
)
 
 
-  
 
 
 
(1,825,465
)
Share of the profit or loss of associates and joint ventures
 
 
12,896
 
 
 
3,550
 
 
 
3,056
 
 
 
-  
 
 
 
-  
 
 
 
19,502
 
Impairment loss
 
 
(7,785
)
 
 
(27,552
)
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
(35,337
)
Segment profit before income tax
 
 
622,380
 
 
 
366,017
 
 
 
300,526
 
 
 
(15,106
)
 
 
-  
 
 
 
1,273,817
 
Expenditures for segment assets
 
 
1,376,186
 
 
 
508,383
 
 
 
199,943
 
 
 
17,489
 
 
 
-  
 
 
 
2,102,001
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2020
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Investments accounted for using the equity method
 
 
325,724
 
 
 
47,732
 
 
 
82,622
 
 
 
-  
 
 
 
-  
 
 
 
456,078
 
Contract assets
 
 
129,674
 
 
 
40,657
 
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
170,331
 
 
Note 1: Inter-group revenues were eliminated upon consolidation.
 
 
 
 
 
Note 2: The disaggregated product and service type from the Group's contract with customer is the same as those disclosed in above reportable segment.
 
 
b.
Revenue from major products and services
 
 
 
For the Year Ended December 31
 
 
2018
 
2019
 
2020
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Packaging service
 
$
178,308,222
 
 
$
198,916,897
 
 
$
218,666,071
 
 
$
7,787,253
 
Testing service
 
 
35,903,202
 
 
 
42,658,686
 
 
 
47,271,074
 
 
 
1,683,443
 
EMS
 
 
151,890,384
 
 
 
165,789,479
 
 
 
204,690,669
 
 
 
7,289,554
 
Others
 
 
4,990,613
 
 
 
5,817,122
 
 
 
6,350,896
 
 
 
226,171
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
371,092,421
 
 
$
413,182,184
 
 
$
476,978,710
 
 
$
16,986,421
 
 
 
c.
Geographical information
 
The Group’s revenue from external customers by location of headquarter and information about its non-current assets by location of assets are detailed below.
 
 
1)
Net revenues from external customers
 
 
 
For the Year Ended December 31
 
 
2018
 
2019
 
2020
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
United States
 
$
230,791,164
 
 
$
245,521,027
 
 
$
297,117,001
 
 
$
10,581,090
 
Taiwan
 
 
45,630,792
 
 
 
51,244,470
 
 
 
64,829,301
 
 
 
2,308,736
 
Asia
 
 
56,031,108
 
 
 
75,938,364
 
 
 
74,447,091
 
 
 
2,651,249
 
Europe
 
 
36,844,258
 
 
 
38,613,132
 
 
 
39,477,306
 
 
 
1,405,887
 
Others
 
 
1,795,099
 
 
 
1,865,191
 
 
 
1,108,011
 
 
 
39,459
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
371,092,421
 
 
$
413,182,184
 
 
$
476,978,710
 
 
$
16,986,421
 
 
 
2)
Non-current assets
 
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Taiwan
 
$
239,532,971
 
 
$
239,353,978
 
 
$
8,524,002
 
China
 
 
68,747,648
 
 
 
63,907,990
 
 
 
2,275,926
 
Others
 
 
26,645,450
 
 
 
34,107,657
 
 
 
1,214,660
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
334,926,069
 
 
$
337,369,625
 
 
$
12,014,588
 
 
Non-current assets exclude financial instruments, post-employment benefit assets, and deferred tax assets.
 
 
d.
Major customers
 
Except customer A from which the operating revenues generated from packaging and EMS segments were NT$92,117,839, NT$103,987,781 thousand and NT$145,952,908 thousand (US$5,197,753 thousand) for the years ended December 31, 2018, 2019 and 2020, respectively, and customer B from which the operating revenues generated from packaging and testing segments was NT$44,653,072 thousand for the year ended December 31, 2019, the Group did not have any other individual customer from which the operating revenues exceeded 10% of operating revenues for the years ended December 31, 2018, 2019 and 2020.