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Business Combinations (Tables) | 12 Months Ended
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Dec. 31, 2024
Statement [LineItems] |
Summary of Subsidiary Acquired |
| a. | Subsidiaries acquired
|  | Principal Activity |  | Date of Acquisition |  | Proportion of Voting Equity Interests Acquired (%) |  |  | Consideration Transferred |
|  |  |  |  |  |  |  |  | NT$ |  |  | US$ (Note 4) |
Hirschmann |  | Holding company and the group engaged in the design and manufacturing of automotive components |  | October 27, 2023 |  |  | 100.00 |  |  | $ | 2,317,201 |  |  |  |  |
ASEPCAYMAN |  | Engaged in the packaging and testing of semiconductors |  | August 1, 2024 |  |  | 100.00 |  |  | $ | 1,096,373 |  |  | $ | 33,436 |
CHE |  | Engaged in the packaging and testing of semiconductors |  | August 1, 2024 |  |  | 100.00 |  |  | $ | 1,945,678 |  |  | $ | 59,338 |
Summary of Consideration Transferred in business combination |
| b. | Consideration transferred
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | Hirschmann |  |  | ASEPCAYMAN |  |  | CHE |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Cash |  | $ | 2,317,201 |  |  | $ | 725,059 |  |  | $ | 22,112 |  |  | $ | 1,713,092 |  |  | $ | 52,245 |
Contingent considerations |  |  | - |  |  |  | 371,314 |  |  |  | 11,324 |  |  |  | 232,586 |  |  |  | 7,093 |
|  | $ | 2,317,201 |  |  | $ | 1,096,373 |  |  | $ | 33,436 |  |  | $ | 1,945,678 |  |  | $ | 59,338 |
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition |
| c. | Assets acquired and liabilities assumed at the date of acquisition
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | Hirschmann |  |  | ASEPCAYMAN |  |  | CHE |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 118,419 |  |  | $ | 404,573 |  |  | $ | 12,338 |  |  | $ | 1,381,103 |  |  | $ | 42,120 |
Trade and other receivables |  |  | 1,336,203 |  |  |  | 213,592 |  |  |  | 6,514 |  |  |  | 87,935 |  |  |  | 2,682 |
Inventories |  |  | 1,079,301 |  |  |  | 58,564 |  |  |  | 1,786 |  |  |  | 112,115 |  |  |  | 3,419 |
Property, plant and equipment |  |  | 745,660 |  |  |  | 919,648 |  |  |  | 28,046 |  |  |  | 421,792 |  |  |  | 12,863 |
Right-of-use assets |  |  | 143,629 |  |  |  | - |  |  |  | - |  |  |  | 96,894 |  |  |  | 2,955 |
Others |  |  | 167,521 |  |  |  | 69,707 |  |  |  | 2,126 |  |  |  | 197,450 |  |  |  | 6,022 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | (745,653 | ) |  |  | (263,095 | ) |  |  | (8,023 | ) |  |  | (200,453 | ) |  |  | (6,113 | )
Lease liabilities |  |  | (143,629 | ) |  |  | - |  |  |  | - |  |  |  | (96,894 | ) |  |  | (2,955 | )
Net defined benefit liabilities |  |  | (204,975 | ) |  |  | (158,053 | ) |  |  | (4,820 | ) |  |  | - |  |  |  | - |
Others |  |  | (200,276 | ) |  |  | (71,848 | ) |  |  | (2,191 | ) |  |  | (54,264 | ) |  |  | (1,655 | )
Fair value of identifiable net assets acquired |  | $ | 2,296,200 |  |  | $ | 1,173,088 |  |  | $ | 35,776 |  |  | $ | 1,945,678 |  |  | $ | 59,338 |
Summary of Goodwill Recognized on Acquisition |
| d. | Goodwill (gain on bargain purchase) recognized on acquisition
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | Hirschmann |  |  | ASEPCAYMAN |  |  | CHE |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Consideration transferred |  | $ | 2,317,201 |  |  | $ | 1,096,373 |  |  | $ | 33,436 |  |  | $ | 1,945,678 |  |  | $ | 59,338 |
Less: Fair value of identifiable net assets acquired |  |  | (2,296,200 | ) |  |  | (1,173,088 | ) |  |  | (35,776 | ) |  |  | (1,945,678 | ) |  |  | (59,338 | )
Goodwill (gain on bargain purchase) recognized on acquisition |  | $ | 21,001 |  |  | $ | (76,715 | ) |  | $ | (2,340 | ) |  | $ | - |  |  | $ | - |
Summary of Net Cash Outflow on Acquisition of Subsidiaries |
| e. | Net cash outflow on acquisition of subsidiaries
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | Hirschmann |  |  | ASEPCAYMAN |  |  | CHE |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Consideration paid in cash |  | $ | 2,317,201 |  |  | $ | 725,059 |  |  | $ | 22,112 |  |  | $ | 1,713,092 |  |  | $ | 52,245 |
Less: Cash and cash equivalent acquired |  |  | (118,419 | ) |  |  | (404,573 | ) |  |  | (12,338 | ) |  |  | (1,381,103 | ) |  |  | (42,120 | )
Net cash outflow on acquisition of subsidiaries |  | $ | 2,198,782 |  |  | $ | 320,486 |  |  | $ | 9,774 |  |  | $ | 331,989 |  |  | $ | 10,125 |
Summary of Impact of Acquisitions by Comprehensive Income |
| f. | Impact of acquisitions on the results of the Group
The results of operations since the acquisition date were included in the consolidated statements of comprehensive income and were as follows:
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | Hirschmann (For the period from October 27, 2023 through December 31, 2023) |  |  | ASEPCAYMAN (For the period from August 1, 2024 through December 31, 2024) |  |  | CHE (For the period from August 1, 2024 through December 31, 2024) |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Operating revenue |  | $ | 1,017,423 |  |  | $ | 518,026 |  |  | $ | 15,798 |  |  | $ | 825,216 |  |  | $ | 25,167 |
Net profit (loss) |  | $ | 46,075 |  |  | $ | (69,186 | ) |  | $ | (2,110 | ) |  | $ | 152,594 |  |  | $ | 4,654 |
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 | The adjustments to the consolidate balance sheet as of December 31, 2023 are summarized as follows:
|  | December 31, 2023 |
|  | Before Retrospectively Adjusted |  |  | After Retrospectively Adjusted |
|  | NT$ |  |  | NT$ |
Consolidated balance sheet |  |  |  |  |  |  |  |
Trade receivables, net |  | $ | 99,529,100 |  |  | $ | 99,536,761 |
Other receivables |  | $ | 15,611,917 |  |  | $ | 15,902,053 |
Current tax assets |  | $ | 905,345 |  |  | $ | 875,598 |
Inventories |  | $ | 59,606,188 |  |  | $ | 59,658,354 |
Other current assets |  | $ | 4,959,034 |  |  | $ | 4,973,647 |
Property, plant and equipment |  | $ | 264,812,022 |  |  | $ | 264,871,522 |
Goodwill |  | $ | 52,404,416 |  |  | $ | 52,419,427 |
Other payables |  | $ | 44,242,885 |  |  | $ | 44,556,840 |
Current tax liabilities |  | $ | 9,667,755 |  |  | $ | 9,649,556 |
Deferred tax liabilities |  | $ | 7,598,008 |  |  | $ | 7,703,646 |
Net defined benefit liabilities |  | $ | 4,122,158 |  |  | $ | 4,130,104 |

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