v3.24.1

Profit Before Income Tax

12 Months Ended

Dec. 31, 2023

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Profit Before Income Tax

25. PROFIT BEFORE INCOME TAX

a. Other operating income and expenses, net

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Rental income		$	175,373			$	656,745			$	692,010			$	22,600
Gain on disposal of property, plant and equipment			71,770				113,356				161,761				5,283
Royalty income			135,400				638,867				674,859				22,040
Impairment loss on non-financial assets (Notes 15 and 19)			(126,766	)			(327,569	)			(146,570	)			(4,787	)
Others			934,052				(67,071	)			(60,290	)			(1,969	)
		$	1,189,829			$	1,014,328			$	1,321,770			$	43,167

b. Other income

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Interest income
Bank deposits		$	529,132			$	646,407			$	1,510,422			$	49,328
Contracts with customers			13,197				8,340				2,985				97
Government subsidies			767,918				797,612				940,127				30,703
Dividends income			289,852				278,381				256,160				8,366
		$	1,600,099			$	1,730,740			$	2,709,694			$	88,494

c. Other gains and losses

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Net gain on financial assets mandatorily at FVTPL		$	1,199,065			$	10,244,928			$	6,155,995			$	201,045
Net loss arising on financial instruments held for trading			(2,689,070	)			(6,137,183	)			(4,295,484	)			(140,284	)
Gain on disposal of subsidiaries (Note 30)			17,340,418				—				529,721				17,300
Foreign exchange gains (losses), net			1,395,054				(2,459,474	)			998,111				32,597
Gain recognized in bargain purchase transaction (Note 29)			33,114				—				—				—
Impairment loss on investments accounted for using the equity method (Note 14)			—				(61,206	)			—				—
Gain (loss) on disposal of investments accounted for using the equity method			(67,482	)			80,317				55,795				1,822
		$	17,211,099			$	1,667,382			$	3,444,138			$	112,480

d. Finance costs

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Interest on lease liabilities		$	105,159			$	134,871			$	148,916			$	4,864
Interest on borrowings and bonds payable			2,790,368				3,912,526				6,197,706				202,407
Total interest expense for financial liabilities measured at amortized cost			2,895,527				4,047,397				6,346,622				207,271
Less: Amounts included in the cost of qualifying assets
Inventories related to real estate business			(71,011	)			—				—				—
Property, plant and equipment			(25,581	)			(58,263	)			(107,712	)			(3,518	)
			2,798,935				3,989,134				6,238,910				203,753
Other finance costs			32,372				20,648				33,176				1,083
		$	2,831,307			$	4,009,782			$	6,272,086			$	204,836

Information relating to the capitalized borrowing costs was as follows:

		For the Year Ended December 31
		2021				2022				2023
Annual interest capitalization rates
Inventories related to real estate business (%)			4.20-4.35				—				—
Property, plant and equipment (%)			0.48-1.08				0.59-4.22				1.46-6.82

e. Depreciation and amortization

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Property, plant and equipment		$	48,604,160			$	48,945,756			$	51,799,481			$	1,691,688
Right-of-use assets			1,114,950				1,468,040				1,304,020				42,587
Investment properties			751,047				1,107,014				1,091,879				35,659
Other intangible assets			4,054,120				3,931,079				3,906,483				127,579
Total		$	54,524,277			$	55,451,889			$	58,101,863			$	1,897,513
Summary of depreciation by function
Operating costs		$	46,880,267			$	47,894,701			$	49,701,740			$	1,623,179
Operating expenses			3,589,890				3,626,109				4,493,640				146,755
		$	50,470,157			$	51,520,810			$	54,195,380			$	1,769,934
Summary of amortization by function
Operating costs		$	2,443,870			$	2,465,837			$	2,433,492			$	79,474
Operating expenses			1,610,250				1,465,242				1,472,991				48,105
		$	4,054,120			$	3,931,079			$	3,906,483			$	127,579

Refer to Note 19 for information relating to the line items in which any amortization of intangible assets is included.

f. Operating expenses directly related to investment properties

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Direct operating expenses of investment properties that generated rental income		$	1,422,463			$	1,616,197			$	1,593,819			$	52,052

g. Employee benefits expense

		For the Year Ended December 31
		2021				2022				2023
		NT$				NT$				NT$				US$ (Note 4)
Post-employment benefits
Defined contribution plans		$	3,489,642			$	3,590,439			$	3,671,057			$	119,891
Defined benefit plans			214,599				188,141				209,978				6,857
			3,704,241				3,778,580				3,881,035				126,748
Equity-settled share-based payments			699,211				989,843				742,890				24,262
Other employee benefits			90,412,118				98,404,937				86,893,030				2,837,787
		$	94,815,570			$	103,173,360			$	91,516,955			$	2,988,797
Summary of employee benefits expense by function
Operating costs		$	61,555,563			$	65,063,705			$	58,390,785			$	1,906,949
Operating expenses			33,260,007				38,109,655				33,126,170				1,081,848
		$	94,815,570			$	103,173,360			$	91,516,955			$	2,988,797

h. Employees’ compensation and the remuneration to directors

The Articles stipulates to distribute employees’ compensation and remuneration to directors at the rates of 0.01%-1.00% and no higher than 0.75%, respectively, of net profit before income tax, employees’ compensation and remuneration to directors.

		For the Year Ended December 31
		2022						2023
		Accrual Rate (%)		Accrual Amount				Accrual Rate (%)		Accrual Amount
				NT$						NT$				US$ (Note 4)
Employees’ compensation		0.25		$	155,398			0.25		$	79,385			$	2,593
Remuneration to directors		0.40			248,637			0.40			127,016				4,148

If there is a change in the proposed amounts after the consolidated financial statement authorized for issue, the differences are recorded as a change in accounting estimate and will be adjusted in the following year.

In March 2022 and March 2023, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2021 and 2022, respectively. The differences between the resolved amounts and the accrued amounts reflected in the annual consolidated financial statements for the years ended December 31, 2021 and 2022 were deemed changes in estimates. The differences were NT$1,030 thousand and NT$1,572 thousand (US$51 thousand) and were adjusted in net profit for each of the years ended December 31, 2022 and 2023, respectively.

		For Year 2021								For Year 2022
		Employees’ compensation				Remuneration to directors				Employees’ compensation				Remuneration to directors
		NT$				NT$				NT$				NT$
Resolved by the board of directors		$	122,000			$	194,000			$	155,463			$	247,000
Recognized in the consolidated financial statements		$	121,935			$	195,095			$	155,398			$	248,637

Information for the employees’ compensation and the remuneration to directors resolved by the board of directors is available at the Market Observation Post System website of the Taiwan Stock Exchange (the “TWSE”).

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