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Investments Accounted for Using the Equity Method (Tables) | 12 Months Ended
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Dec. 31, 2024
Text block [abstract] |
Summary of Investments Accounted for Using the Equity Method |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Investments in associates |  | $ | 19,662,937 |  |  | $ | 20,410,983 |  |  | $ | 622,476 |
Investments in joint venture |  |  | 15,377 |  |  |  | 12,357 |  |  |  | 377 |
|  | $ | 19,678,314 |  |  | $ | 20,423,340 |  |  | $ | 622,853 |
Summary of Investments in Associates Accounted for using the Equity Method |
| a. | Investments in associates
| 1) | Investments in associates accounted for using the equity method that w ere not individually material consisted of the following:
|  |  |  | Operating |  | Carrying Amount as of December 31 |
Name of Associate |  | Main Business |  | Location |  | 2023 |  |  | 2024 |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Yann Yuan Investment Co., Ltd. (“Yann Yuan”) |  | Engaged in investing activities |  | R.O.C. |  | $ | 10,250,888 |  |  | $ | 10,317,044 |  |  | $ | 314,640 |
ChipMOS Technologies Inc. (“ChipMOS”) |  | Engaged in the packaging and testing of semiconductors |  | R.O.C. |  |  | 2,786,339 |  |  |  | 2,941,982 |  |  |  | 89,722 |
Hung Ching Development & Construction Co. (“HC”) |  | Engaged in the development, construction and leasing of real estate properties |  | R.O.C. |  |  | 2,035,230 |  |  |  | 2,412,818 |  |  |  | 73,584 |
M-Universe Investments Pte. Ltd. (“MU”) |  | Investment company |  | Singapore |  |  | 2,072,314 |  |  |  | 2,325,475 |  |  |  | 70,920 |
MACHVISION,INC. (“MACHVISION”) |  | Engaged in the manufacturing and trading of non-contact optical inspection equipment |  | R.O.C. |  |  | 2,123,368 |  |  |  | 2,055,590 |  |  |  | 62,690 |
|  |  |  | Operating |  | Carrying Amount as of December 31 |
Name of Associate |  | Main Business |  | Location |  | 2023 |  |  | 2024 |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Chipletz, Inc. (“CHIPLETZ”) |  | Fabless substrate design house |  | U.S.A. |  | $ | 248,209 |  |  | $ | 255,384 |  |  | $ | 7,788 |
Questyle Audio Engineering Co., Ltd. (“QUESTYLE”) |  | Engaged in the research and development on technology and sales of electronic products, digital products, audio equipment and spare parts, domestic trading; import and export business |  | China |  |  | 72,421 |  |  |  | 17,798 |  |  |  | 543 |
Deca Technologies Inc. (“DECA”) |  | Holding company with group engaged in the development of wafer level packaging |  | U.S.A. |  |  | 53,357 |  |  |  | 58,100 |  |  |  | 1,772 |
Goodcare Holdings Inc. (“GOODCARE”) |  | Holding company, engaged in operation investment, long-term care and home services business |  | R.O.C. |  |  | 20,811 |  |  |  | 26,792 |  |  |  | 817 |
Hung Ching Kwan Co. (“HCK”) |  | Engaged in the leasing of real estate properties |  | R.O.C. |  |  | (67,703 | ) |  |  | (83,098 | ) |  |  | (2,534 | )
|  |  |  |  |  |  | 19,595,234 |  |  |  | 20,327,885 |  |  |  | 619,942 |
|  | Add: Credit balance of investments accounted for using the equity method reclassified to other liabilities |  |  |  |  | 67,703 |  |  |  | 83,098 |  |  |  | 2,534 |
|  |  |  |  |  | $ | 19,662,937 |  |  | $ | 20,410,983 |  |  | $ | 622,476 |
| 2) | At each balance sheet date, the total percentages of ownership held by the Group were as follows:
|  | December 31
|  | 2023 |  | 2024
Yann Yuan |  |  |  | 27.94 | % |  |  |  | 27.94 | %
ChipMOS |  |  |  | 10.85 | % |  |  |  | 10.85 | %
HC |  |  |  | 26.22 | % |  |  |  | 26.22 | %
MU |  |  |  | 42.23 | % |  |  |  | 42.23 | %
MACHVISION |  |  |  | 23.08 | % |  |  |  | 23.08 | %
CHIPLETZ |  |  |  | 19.43 | % |  |  |  | 18.74 | %
HCK |  |  |  | 27.31 | % |  |  |  | 27.31 | %
QUESTYLE |  |  |  | 6.67 | % |  |  |  | 6.67 | %
DECA |  |  |  | 17.84 | % |  |  |  | 17.84 | %
GOODCARE |  |  |  | 49.00 | % |  |  |  | 49.00 | %
Summary of Fair Values of Investments in Associates with Available Published Price Quotation |
| 6) | Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows:
|  | $ |  |  |  | $ |  |  |  | $ |  |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
ChipMOS |  | $ | 3,333,964 |  |  | $ | 2,473,841 |  |  | $ | 75,445 |
HC |  | $ | 1,904,476 |  |  | $ | 2,601,069 |  |  | $ | 79,325 |
Summary of Aggregate Information of Associates that are Not Individually Material |
| 7) | Aggregate information of associates that are not individually material
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
The Group’s share of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 1,083,538 |  |  | $ | 1,091,814 |  |  | $ | 899,723 |  |  | $ | 27,439 |
Other comprehensive income (loss) |  |  | (3,082,307 | ) |  |  | 2,439,733 |  |  |  | 142,182 |  |  |  | 4,336 |
Total comprehensive income (loss) |  | $ | (1,998,769 | ) |  | $ | 3,531,547 |  |  | $ | 1,041,905 |  |  | $ | 31,775 |
Summary Of Investments In Joint Ventures Accounted For Using The Equity Method And Summary Of Aggregate Information Of The Joint Venture That Is Not Individually Material |
| b. | Investments in joint venture
| 1) | Investments in joint venture that was not individually material and accounted for using the equity method consisted of the following:
|  |  |  | Operating Location |  | Carrying Amount as of December 31 |
Name of Joint Venture |  | Main Business |  | 2023 |  |  | 2024 |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
MUtek Electronics Co., Ltd. (“MUtek”) |  | Engaged in the production and wholesale of electronic products |  | R.O.C. |  | $ | 15,377 |  |  | $ | 12,357 |  |  | $ | 377 |
| 2) | At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:
|  | December 31
|  | 2023 |  | 2024
MUtek |  |  |  | 49.00 | % |  |  |  | 49.00 | %
| 3) | Information of joint venture that was not individually material
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
The Group’s share of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total net income (loss) and comprehensive income (loss) |  | $ | 101,839 |  |  | $ | (11,214 | ) |  | $ | (3,021 | ) |  | $ | (92 | )

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