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Business Combinations (Tables) | 12 Months Ended
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Dec. 31, 2021
Statement [LineItems] |
Summary of Subsidiary Acquired |
|  | Principal Activity |  | Date of Acquisition |  | Proportion of Voting Equity Interests Acquired (%) |  |  | Consideration Transferred |
|  |  |  |  |  |  |  |  | NT$ |  |  | US$ (Note 4) |
AMPI |  | Engaged in the manufacturing of integrated circuit |  | April 30, 2019 |  |  | 50.97 |  |  |  | $ 250,000 |  |  |  |  |
ASEEE |  | Engaged in the production of embedded substrate |  | April 26, 2019 |  |  | 51.00 |  |  |  | $ — |  |  |  |  |
USIPL |  | Engaged in the design and manufacturing of electronic components and new electronic applications |  | October 31, 2019 |  |  | 60.00 |  |  |  | $ 313,057 |  |  |  |  |
FAFG |  | Holding company and the group engaged in the design and manufacturing of electronic components |  | December 1, 2020 |  |  | 100.00 |  |  |  | $ 12,443,637 |  |  |  |  |
ITGEU |  | Trading company |  | October 21, 2021 |  |  | 100.00 |  |  |  | $ 50,368 |  |  |  | $ 1,816 |
SER |  | Engaged in the design and manufacturing of electronic components |  | November 2, 2021 |  |  | 100.00 |  |  |  | $ 217,919 |  |  |  | $ 7,856 |
Summary of Consideration Transferred in business combination |
| b. | Consideration Transferred
|  | AMPI |  |  | ASEEE |  |  | USIPL |  |  | FAFG (Retrospectively Adjusted) |  |  | ITGEU |  |  | SER |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Cash |  | $ | 250,000 |  |  | $ | — |  |  | $ | 313,057 |  |  | $ | 11,094,802 |  |  | $ | 50,368 |  |  | $ | 1,816 |  |  | $ | 217,919 |  |  | $ | 7,856 |
Equity instrument issued |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,734,570 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Contingent consideration arrangement |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (385,735 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Fair value of identifiable net assets acquired |  | $ | 250,000 |  |  | $ | — |  |  | $ | 313,057 |  |  | $ | 12,443,637 |  |  | $ | 50,368 |  |  | $ | 1,816 |  |  | $ | 217,919 |  |  | $ | 7,856 |
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition |
|  | AMPI |  |  | ASEEE |  |  | USIPL |  |  | FAFG |  |  | ITGEU |  |  | SER |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 349,496 |  |  | $ | 23,197 |  |  | $ | 108,718 |  |  | $ | 2,349,164 |  |  | $ | 68,719 |  |  | $ | 2,477 |  |  | $ | 18,850 |  |  | $ | 680 |
Trade and other receivables |  |  | 371,144 |  |  |  | 5,732 |  |  |  | 58,713 |  |  |  | 4,434,296 |  |  |  | 41,832 |  |  |  | 1,508 |  |  |  | 40,671 |  |  |  | 1,466 |
Inventories |  |  | 403,887 |  |  |  | 11,033 |  |  |  | 229 |  |  |  | 4,836,819 |  |  |  | — |  |  |  | — |  |  |  | 375,912 |  |  |  | 13,551 |
Property, plant and equipment |  |  | 683,207 |  |  |  | 1,361,572 |  |  |  | 525,048 |  |  |  | 2,882,720 |  |  |  | 94 |  |  |  | 3 |  |  |  | 37,672 |  |  |  | 1,357 |
Intangible assets |  |  | 128,900 |  |  |  | 290,757 |  |  |  | 11,704 |  |  |  | 1,541,155 |  |  |  | 32 |  |  |  | 1 |  |  |  | 368 |  |  |  | 14 |
Others |  |  | 237,766 |  |  |  | 317,888 |  |  |  | 99,112 |  |  |  | 1,919,118 |  |  |  | 2,828 |  |  |  | 102 |  |  |  | 186,377 |  |  |  | 6,719 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | (224,295 | ) |  |  | (133,278 | ) |  |  | (217,887 | ) |  |  | (4,575,720 | ) |  |  | (29,165 | ) |  |  | (1,051 | ) |  |  | (214,883 | ) |  |  | (7,746 | )
Borrowings and bonds payables |  |  | (951,519 | ) |  |  | (1,371,395 | ) |  |  | (190,737 | ) |  |  | (356,417 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | (148,723 | ) |  |  | (290,273 | ) |  |  | (63,708 | ) |  |  | (3,155,051 | ) |  |  | (858 | ) |  |  | (31 | ) |  |  | (227,048 | ) |  |  | (8,185 | )
Fair value of identifiable net assets acquired |  | $ | 849,863 |  |  | $ | 215,233 |  |  | $ | 331,192 |  |  | $ | 9,876,084 |  |  | $ | 83,482 |  |  | $ | 3,009 |  |  | $ | 217,919 |  |  | $ | 7,856 |
Summary of Goodwill Recognized on Acquisition |
| e. | Goodwill recognized on acquisitions or gain recognized in bargain purchase transaction
|  | AMPI |  |  | ASEEE |  |  | USIPL |  |  | FAFG |  |  | ITGEU |  |  | SER |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Consideration transferred |  | $ | 250,000 |  |  | $ | — |  |  | $ | 313,057 |  |  | $ | 12,443,637 |  |  | $ | 50,368 |  |  | $ | 1,816 |  |  | $ | 217,919 |  |  | $ | 7,856 |
Add: Fair value of investments previously owned |  |  | 315,925 |  |  |  | 117,609 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Add: Non-controlling interests |  |  | 416,716 |  |  |  | 105,464 |  |  |  | 142,494 |  |  |  | 289 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Less: Fair value of identifiable net assets acquired |  |  | (849,863 | ) |  |  | (215,233 | ) |  |  | (331,192 | ) |  |  | (9,876,084 | ) |  |  | (83,482 | ) |  |  | (3,009 | ) |  |  | (217,919 | ) |  |  | (7,856 | )
Goodwill recognized on acquisition (gain recognized in bargain purchase transaction) |  | $ | 132,778 |  |  | $ | 7,840 |  |  | $ | 124,359 |  |  | $ | 2,567,842 |  |  | $ | (33,114 | ) |  | $ | (1,193 | ) |  | $ | — |  |  | $ | — |
Summary of Net Cash Outflow on Acquisition of Subsidiaries |
| f. | Net cash outflow (inflow) on acquisition of subsidiaries
|  | AMPI |  |  | ASEEE |  |  | USIPL |  |  | FAFG |  |  | ITGEU |  |  | SER |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Consideration transferred |  | $ | 250,000 |  |  | $ | — |  |  | $ | 313,057 |  |  | $ | 11,094,802 |  |  | $ | 50,368 |  |  | $ | 1,816 |  |  | $ | 217,919 |  |  | $ | 7,856 |
Less: Cash and cash equivalent acquired |  |  | (349,496 | ) |  |  | (23,197 | ) |  |  | (108,718 | ) |  |  | (2,349,164 | ) |  |  | (68,719 | ) |  |  | (2,477 | ) |  |  | (18,850 | ) |  |  | (680 | )
Net cash outflow (inflow) on acquisition of subsidiaries |  | $ | (99,496 | ) |  | $ | (23,197 | ) |  | $ | 204,339 |  |  | $ | 8,745,638 |  |  | $ | (18,351 | ) |  | $ | (661 | ) |  | $ | 199,069 |  |  | $ | 7,176 |
Summary of Impact of Acquisitions by Comprehensive Income | The results of operations since the acquisition date were included in the consolidated statements of comprehensive income and were as follows:
|  | AMPI (for the period from April 30, 2019 through December 31, 2019) |  |  | ASEEE (for the period from April 26, 2019 through December 31, 2019) |  |  | USIPL (for the period from October 31, 2019 through December 31, 2019) |  |  | FAFG (for the period from December 1, 2020 through December 31, 2020) |  |  | ITGEU (for the period from October 21, 2021 through December 31, 2021) |  |  | SER (for the period from November 2, 2021 through December 31, 2021) |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Operating revenue |  | $ | 704,243 |  |  | $ | (1,159 | ) |  | $ | 39,080 |  |  | $ | 2,043,440 |  |  | $ | 75,221 |  |  | $ | 2,712 |  |  | $ | 225,017 |  |  | $ | 8,112 |
Net profit (loss) |  | $ | (217,163 | ) |  | $ | (469,598 | ) |  | $ | (11,995 | ) |  | $ | 91,179 |  |  | $ | (4,593 | ) |  | $ | (166 | ) |  | $ | (508 | ) |  | $ | (18 | )
Summary of identification of the difference between the cost of the investment and the Group's share of FAFG's net fair value of identifiable assets and liabilities |
| h. | As of December 31, 2021, the Group has completed the identification of the difference between the cost of the investment and the Group’s share of FAFG’s net fair value of identifiable assets and liabilities, and has retrospectively adjusted the comparative consolidated financial statements as of and for the year ended December 31, 2020. As of December 31, 2020, the retrospective adjustments are summarized as follows:
|  | December 31, 2020 |
|  | After Retrospectively Adjusted |  |  | Before Retrospectively Adjusted |
|  | NT$ |  |  | NT$ |
Consolidated balance sheet |  |  |  |  |  |  |  |
Inventories |  | $ | 48,590,434 |  |  | $ | 48,516,459 |
Financial assets at fair value through profit or loss – non-current |  | $ | 2,180,978 |  |  | $ | 1,793,188 |
Property, plant and equipment |  | $ | 234,365,397 |  |  | $ | 233,207,324 |
Right-of-use assets |  | $ | 8,741,807 |  |  | $ | 8,620,612 |
Goodwill |  | $ | 52,709,053 |  |  | $ | 54,777,439 |
Other intangible assets |  | $ | 27,711,771 |  |  | $ | 26,808,668 |
Deferred tax liabilities |  | $ | 7,121,027 |  |  | $ | 6,551,233 |
Non-controlling interests |  | $ | 15,622,009 |  |  | $ | 15,616,053 |

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