v3.24.1
Operating Segments Information (Tables)
12 Months Ended
Dec. 31, 2023
Text block [abstract]  
Summary of Segment Information
  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, 2021   
           
Revenue from external customers
  $ 272,543,899     $ 49,978,736     $ 239,488,267     $ 7,986,231     $ —      $ 569,997,133  
Inter-group revenues (Note 1)
    7,244,889       339,619       27,825,073       7,527,260       (42,936,841     —   
Segment revenues
    279,788,788       50,318,355       267,313,340       15,513,491       —        612,933,974  
Interest income
    61,141       88,874       301,072       91,242       —        542,329  
Interest expense
    (1,604,107     (405,648     (629,584     (159,596     —        (2,798,935
Depreciation and amortization
    (34,384,500     (13,819,080     (4,336,266     (1,984,431     —        (54,524,277
Share of the profit or loss of associates and joint ventures
    737,650       66,107       95,943       —        —        899,700  
Impairment loss
    (86,997     (39,769     —        —        —        (126,766
Segment profit before income tax
    41,581,126       11,998,938       8,528,675       18,085,030       —        80,193,769  
Expenditures for segment assets
    48,531,368       16,773,513       7,654,560       1,458,100       —        74,417,541  
December 31, 2021
           
Investments accounted for using the equity method
    12,744,756       1,896,372       2,355,472       —        —        16,996,600  
Contract assets
    4,735,181       872,028       —        —        —        5,607,209  
   For the year ended December 31, 2022   
           
Revenue from external customers
    303,947,502       55,960,182       301,966,818       8,998,141       —        670,872,643  
Inter-group revenues (Note 1)
    6,940,878       524,387       35,533,226       9,080,132       (52,078,623     —   
Segment revenues
    310,888,380       56,484,569       337,500,044       18,078,273       —        722,951,266  
Interest income
    109,148       84,562       418,507       42,530       —        654,747  
Interest expense
    (2,150,382     (463,043     (1,029,128     (346,581     —        (3,989,134
Depreciation and amortization
    (33,509,358     (14,901,939     (4,654,383     (2,386,209     —        (55,451,889
Share of the profit or loss of associates and joint ventures
    779,474       81,627       324,276       —        —        1,185,377  
Impairment loss
    (64,257     (105,169     (219,349     —        —        (388,775
Segment profit before income tax
    51,824,439       14,626,156       14,368,179       944,854       —        81,763,628  
Expenditures for segment assets
    45,936,563       21,765,965       6,188,401       1,909,645       —        75,800,574  
December 31, 2022
           
Investments accounted for using the equity method
    10,341,203       1,643,940       2,694,203       —        —        14,679,346  
Contract assets
    4,869,541       861,632       —        —        —        5,731,173  
   For the year ended December 31, 2023   
           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue from external customers
 
256,805,887    
49,879,923    
268,218,002    
7,010,659    
—     
581,914,471  
Inter-group revenues (Note 1)
    4,550,622       447,279       26,639,833       6,776,002       (38,413,736     —   
Segment revenues
    261,356,509       50,327,202       294,857,835       13,786,661       —        620,328,207  
Interest income
    188,704       124,443       1,087,121       113,139       —        1,513,407  
Interest expense
    (2,907,679     (720,145     (1,816,814     (794,272     —        (6,238,910
Depreciation and amortization
    (34,110,372     (16,173,653     (5,335,496     (2,482,342     —        (58,101,863
Share of the profit or loss of associates and joint
ventures
    916,310       134,667       38,211       (8,588 )     —        1,080,600  
Impairment loss
    (81,133     (65,437     —        —        —        (146,570
Segment profit before income tax
    25,405,636       9,369,875       9,216,053       (1,379,741 )     —        42,611,823  
Expenditures for segment assets
    27,881,152       13,664,416       6,207,532       1,005,549       —        48,758,649  
December 31, 2023
           
Investments accounted for using the equity method
    15,091,563       2,338,125       2,160,112       20,811       —        19,610,611  
Contract assets
    4,066,174       1,033,902       —        —        —        5,100,076  
 
                           
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, 2023   
           
Revenue from external customers
  $ 8,386,868     $ 1,628,998     $ 8,759,569     $ 228,957     $ —      $ 19,004,392  
Inter-group revenues (Note 1)
    148,616       14,607       870,014       221,294       (1,254,531     —   
Segment revenues
    8,535,484       1,643,606       9,629,583       450,250       —        20,258,923  
Interest income
    6,163       4,064       35,504       3,694       —        49,425  
Interest expense
    (94,960     (23,519     (59,334     (25,940     —        (203,753
Depreciation and amortization
    (1,113,990     (528,206     (174,249     (81,068     —        (1,897,513
Share of the profit or loss of associates and joint ventures
    29,925       4,398       1,248       (280 )     —        35,291  
Impairment loss
    (2,650     (2,137     —        —        —        (4,787
Segment profit before income tax
    829,707       306,005       300,982       (45,060 )     —        1,391,634  
Expenditures for segment assets
    910,554       446,258       202,728       32,839       —        1,592,379  
December 31, 2023
           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Investments accounted for using the equity method
    492,866       76,360       70,546       679       —        640,451  
Contract assets
    132,795       33,765       —        —        —        166,560  
 
  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.
Summary of Revenue from Major Products and Services
  b.
Revenue from major products and services
 
                                                                                       
   
For the Year Ended December 31
 
   
2021
   
2022
   
2023
 
   
NT$
   
NT$
   
NT$
   
US$ (Note 4)
 
Packaging service
 
$
272,543,899
 
 
$
303,947,502
 
 
$
256,805,887
 
 
$
8,386,868
 
Testing service
 
 
49,978,736
 
 
 
55,960,182
 
 
 
49,879,923
 
 
 
1,628,998
 
EMS
 
 
239,488,267
 
 
 
301,966,818
 
 
 
268,218,002
 
 
 
8,759,569
 
Others
 
 
7,986,231
 
 
 
8,998,141
 
 
 
7,010,659
 
 
 
228,957
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
$
569,997,133
 
 
$
670,872,643
 
 
$
581,914,471
 
 
$
19,004,392
 
 
 
 
   
 
 
   
 
 
   
 
 
 
Summary of 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
 
   
2021
   
2022
   
2023
 
   
NT$
   
NT$
   
NT$
   
US$ (Note 4)
 
United States
 
$
353,500,361
 
 
$
446,484,639
 
 
$
370,306,818
 
 
$
12,093,627
 
Taiwan
 
 
94,598,067
 
 
 
83,655,142
 
 
 
70,492,517
 
 
 
2,302,172
 
Asia
 
 
62,523,167
 
 
 
75,991,902
 
 
 
75,316,422
 
 
 
2,459,713
 
Europe
 
 
57,910,641
 
 
 
63,542,468
 
 
 
65,026,966
 
 
 
2,123,676
 
Others
 
 
1,464,897
 
 
 
1,198,492
 
 
 
771,748
 
 
 
25,204
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
$
569,997,133
 
 
$
670,872,643
 
 
$
581,914,471
 
 
$
19,004,392
 
 
 
 
   
 
 
   
 
 
   
 
 
 
 
  2)
Non-current assets
 
   
December 31
 
   
2022
   
2023
 
   
NT$
   
NT$
   
US$ (Note 4)
 
Taiwan
  $ 268,036,245     $ 258,813,497     $ 8,452,433  
China
    69,283,739       66,660,391       2,177,021  
Others
    40,537,349       44,134,206       1,441,352  
 
 
 
   
 
 
   
 
 
 
  $ 377,857,333     $ 369,608,094     $ 12,070,806