
	December 31
	2020 (Retrospectively Adjusted)		2021
	NT$		NT$		US$ (Note 4)

Finished goods	$	8,822,632	$	8,454,783	$	304,787
Work in process		6,856,405		7,950,743		286,617
Raw materials		29,428,008		46,978,647		1,693,534
Supplies		2,691,779		3,339,042		120,369
Raw materials and supplies in transit		791,610		1,109,766		40,006


	$	48,590,434	$	67,832,981	$	2,445,313

The cost of inventories recognized as operating costs for the years ended December 31, 2019, 2020 and 2021 were NT$347,877,603 thousand, NT$398,068,260 thousand and NT$458,345,579 thousand (US$16,522,912 thousand), respectively, which included write-downs of inventories at NT$452,134 thousand, NT$1,493,793 thousand and NT$647,946 thousand (US$23,358 thousand), respectively.