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v3.23.1

Disposal of Subsidiaries (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Summary of Analysis of Assets and Liabilities on Date Control was Lost |
| a. | Analysis of assets and liabilities on the date control was lost
|  | 2020 |  |  | 2021 |
|  | SF |  |  | GAPT Holding and ASEKS |
|  | NT$ |  |  | NT$ |
Current Assets |  |  |  |  |  |  |  |
Cash and cash equivalent |  | $ | 200,347 |  |  | $ | 2,625,715 |
Trade and other receivables |  |  | 318,425 |  |  |  | 4,505,531 |
Inventories |  |  | 239,865 |  |  |  | 2,284,880 |
Other current assets |  |  | 111,913 |  |  |  | 1,215,992 |
Non-Current Assets |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | 7,546,413 |  |  |  | 16,693,129 |
Right-of-use assets |  |  | 812,861 |  |  |  | 181,855 |
Investment property |  |  | — |  |  |  | 787,250 |
Goodwill |  |  | — |  |  |  | 310,711 |
Deferred tax assets |  |  | 298,217 |  |  |  | 659,972 |
Other non-current assets |  |  | 43,482 |  |  |  | 308,500 |
Current Liabilities |  |  |  |  |  |  |  |
Short-term borrowings |  |  | — |  |  |  | (2,443,005 | )
Trade and other payables |  |  | (1,739,330 | ) |  |  | (5,949,592 | )
Current portion of long-term borrowings |  |  | (1,746,000 | ) |  |  | — |
Other current liabilities |  |  | (24,564 | ) |  |  | (647,027 | )
Non-Current Liabilities |  |  |  |  |  |  |  |
Long-term borrowings |  |  | (2,947,682 | ) |  |  | — |
Deferred tax liabilities |  |  | (796 | ) |  |  | (200,899 | )
Lease liabilities – non-current |  |  | — |  |  |  | (8,150 | )
Other non-current liabilities |  |  | — |  |  |  | (156,863 | )
Net assets disposed of |  | $ | 3,113,151 |  |  | $ | 20,167,999 |
Summary of Gain on Disposal of Subsidiaries |
| b. | Gain on disposal of subsidiaries
|  | 2020 |  |  | 2021 |
|  | SF |  |  | GAPT Holding and ASEKS |
|  | NT$ |  |  | NT$ |
Total consideration (paid in cash) |  | $ | 4,078,844 |  |  | $ | 36,939,133 |
Net assets disposed of |  |  | (3,113,151 | ) |  |  | (20,167,999 | )
Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control |  |  | (162,940 | ) |  |  | 569,284 |
Gain on disposals |  | $ | 802,753 |  |  | $ | 17,340,418 |
Summary of Net Cash Inflow on Disposal of Susbsidiaries |
| c. | Net cash inflow on disposals of subsidiaries
|  | 2020 |  |  | 2021 |
|  | SF |  |  | GAPT Holding and ASEKS |
|  | NT$ |  |  | NT$ |
Consideration received in cash and cash equivalents |  | $ | 4,078,844 |  |  | $ | 36,939,133 |
Less: Cash and cash equivalent balances disposed of |  |  | (200,347 | ) |  |  | (2,625,715 | )
Other receivables (the outstanding receivables of consideration, net of relevant expenditure) |  |  | (161,458 | ) |  |  | (10,533,600 | )
|  | $ | 3,717,039 |  |  | $ | 23,779,818 |

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