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Cash Flow Information | 12 Months Ended
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Dec. 31, 2024
Text block [abstract] |
Cash Flow Information |
32. | CASH FLOW INFORMATION
| a. | Non-cash investing activities
In addition to other notes, the Group entered into the following investing activities which include both cash and non-cash items for the years ended December 31, 2022, 2023 and 2024:
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Payments for property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase of property, plant and equipment |  | $ | 75,800,574 |  |  | $ | 48,758,649 |  |  | $ | 96,207,546 |  |  | $ | 2,934,052 |
Increase (decrease) in other non-current assets |  |  | (5,480 | ) |  |  | (387,233 | ) |  |  | 1,210,888 |  |  |  | 36,928 |
Decrease (increase) in other payables |  |  | (3,096,926 | ) |  |  | 5,894,525 |  |  |  | (17,610,885 | ) |  |  | (537,081 | )
Capitalized borrowing costs |  |  | (58,263 | ) |  |  | (107,712 | ) |  |  | (285,611 | ) |  |  | (8,710 | )
|  | $ | 72,639,905 |  |  | $ | 54,158,229 |  |  | $ | 79,521,938 |  |  | $ | 2,425,189 |
Proceeds from disposal of property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consideration from disposal of property, plant and equipment |  | $ | 612,213 |  |  | $ | 334,348 |  |  | $ | 887,718 |  |  | $ | 27,072 |
Decrease in other receivables |  |  | 2,784 |  |  |  | 132,790 |  |  |  | 821 |  |  |  | 26 |
Decrease in other current assets |  |  | - |  |  |  | 8,188 |  |  |  | 19,514 |  |  |  | 595 |
Decrease in other non-current assets |  |  | 134,760 |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 749,757 |  |  | $ | 475,326 |  |  | $ | 908,053 |  |  | $ | 27,693 |
Payments for FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase in FVTOCI (Note 38) |  | $ | - |  |  | $ | - |  |  | $ | 12,150,760 |  |  | $ | 370,563 |
Decrease in other receivables |  |  | - |  |  |  | - |  |  |  | (12,137,200 | ) |  |  | (370,150 | )
|  | $ | - |  |  | $ | - |  |  | $ | 13,560 |  |  | $ | 413 |
| b. | Changes in liabilities arising from financing activities
For the year ended December 31, 2022
|  | Short-term Borrowings (including financial liabilities for hedging) |  |  | Bonds Payable |  |  | Long-term Borrowings (including financial liabilities for hedging) |  |  | Lease Liabilities |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2022 |  | $ | 41,036,429 |  |  | $ | 52,267,337 |  |  | $ | 126,472,490 |  |  | $ | 7,399,884 |  |  | $ | 227,176,140 |
Net financing cash flows |  |  | 1,866,253 |  |  |  | (3,539,423 | ) |  |  | (29,516,421 | ) |  |  | (1,035,019 | ) |  |  | (32,224,610 | )
Interest under operating activities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,394 |  |  |  | 1,394 |
Rent expense under operating activities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,904 | ) |  |  | (1,904 | )
Convertible bonds classified separately as equity components and embedded derivative liability |  |  | - |  |  |  | (1,092,004 | ) |  |  | - |  |  |  | - |  |  |  | (1,092,004 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additions to lease liabilities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,379,342 |  |  |  | 1,379,342 |
Amortization of discount |  |  | - |  |  |  | 182,759 |  |  |  | 114,687 |  |  |  | - |  |  |  | 297,446 |
Convertible bonds issued by subsidiaries and converted to subsidiaries’ ordinary shares |  |  | - |  |  |  | (171 | ) |  |  | - |  |  |  | - |  |  |  | (171 | )
Lease modifications |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (117,549 | ) |  |  | (117,549 | )
Adjustments for government subsidy |  |  | - |  |  |  | - |  |  |  | (46,672 | ) |  |  | - |  |  |  | (46,672 | )
Long-term borrowings transferred to short-term borrowings |  |  | 1,522,294 |  |  |  | - |  |  |  | (1,522,294 | ) |  |  | - |  |  |  | - |
Effects of foreign currency exchange |  |  | 2,306,154 |  |  |  | 31,826 |  |  |  | 4,487,661 |  |  |  | 82,339 |  |  |  | 6,907,980 |
Balance at December 31, 2022 |  | $ | 46,731,130 |  |  | $ | 47,850,324 |  |  | $ | 99,989,451 |  |  | $ | 7,708,487 |  |  | $ | 202,279,392 |
For the year ended December 31, 2023
|  | Short-term Borrowings (including financial liabilities for hedging) |  |  | Short-term Bills Payable |  |  | Bonds Payable |  |  | Long-term Borrowings |  |  | Lease Liabilities |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2023 |  | $ | 46,731,130 |  |  | $ | - |  |  | $ | 47,850,324 |  |  | $ | 99,989,451 |  |  | $ | 7,708,487 |  |  | $ | 202,279,392 |
Net financing cash flows |  |  | 3,231,840 |  |  |  | 2,787,340 |  |  |  | (2,573,366 | ) |  |  | (14,263,230 | ) |  |  | (1,136,666 | ) |  |  | (11,954,082 | )
Interest under operating activities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 22 |  |  |  | 22 |
Convertible bonds classified separately as equity components and embedded derivative liability |  |  | - |  |  |  | - |  |  |  | (412,264 | ) |  |  | - |  |  |  | - |  |  |  | (412,264 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additions to lease liabilities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,644,665 |  |  |  | 1,644,665 |
Convertible bonds issued by subsidiaries and converted to subsidiaries’ ordinary shares |  |  | - |  |  |  | - |  |  |  | (228 | ) |  |  | - |  |  |  | - |  |  |  | (228 | )
Amortization of discount |  |  | - |  |  |  | - |  |  |  | 319,578 |  |  |  | 91,538 |  |  |  | - |  |  |  | 411,116 |
Lease modifications |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (113,514 | ) |  |  | (113,514 | )
Adjustments for government subsidy |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,002 | ) |  |  | - |  |  |  | (1,002 | )
Acquisition through business combinations (Note 29) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 143,629 |  |  |  | 143,629 |
Reclassification |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (8,226 | ) |  |  | (8,226 | )
Effects of foreign currency exchange |  |  | 291,218 |  |  |  | - |  |  |  | (174,558 | ) |  |  | (356,054 | ) |  |  | (16,391 | ) |  |  | (255,785 | )
Balance at December 31, 2023 |  | $ | 50,254,188 |  |  | $ | 2,787,340 |  |  | $ | 45,009,486 |  |  | $ | 85,460,703 |  |  | $ | 8,222,006 |  |  | $ | 191,733,723 |
For the year ended December 31, 2024
|  | Short-term Borrowings (including financial liabilities for hedging) |  |  | Short-term Bills Payable |  |  | Bonds Payable |  |  | Long-term Borrowings |  |  | Lease Liabilities |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2024 |  | $ | 50,254,188 |  |  | $ | 2,787,340 |  |  | $ | 45,009,486 |  |  | $ | 85,460,703 |  |  | $ | 8,222,006 |  |  | $ | 191,733,723 |
Net financing cash flows |  |  | (4,514,729 | ) |  |  | (2,787,340 | ) |  |  | (12,867,386 | ) |  |  | 36,656,269 |  |  |  | (1,547,291 | ) |  |  | 14,939,523 |
Interest under operating activities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 13,538 |  |  |  | 13,538 |
Convertible bonds classified separately as equity components and embedded derivative liability |  |  | - |  |  |  | - |  |  |  | (100,872 | ) |  |  | - |  |  |  | - |  |  |  | (100,872 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additions to lease liabilities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,342,690 |  |  |  | 1,342,690 |
Acquisition through business combinations (Note 29) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 96,894 |  |  |  | 96,894 |
Convertible bonds issued by subsidiaries and converted to subsidiaries’ ordinary shares |  |  | - |  |  |  | - |  |  |  | (99 | ) |  |  | - |  |  |  | - |  |  |  | (99 | )
Amortization of discount |  |  | - |  |  |  | - |  |  |  | 366,988 |  |  |  | 76,326 |  |  |  | - |  |  |  | 443,314 |
Lease modifications |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (409,679 | ) |  |  | (409,679 | )
Adjustments for government subsidy |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (748 | ) |  |  | - |  |  |  | (748 | )
Effects of foreign currency exchange |  |  | 1,705,403 |  |  |  | - |  |  |  | 568,047 |  |  |  | 3,442,548 |  |  |  | 93,865 |  |  |  | 5,809,863 |
Balance at December 31, 2024 |  | $ | 47,444,862 |  |  | $ | - |  |  | $ | 32,976,164 |  |  | $ | 125,635,098 |  |  | $ | 7,812,023 |  |  | $ | 213,868,147 |
|  | Short-term Borrowings (including financial liabilities for hedging) |  |  | Short-term Bills Payable |  |  | Bonds Payable |  |  | Long-term Borrowings |  |  | Lease Liabilities |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Balance at January 1, 2024 |  | $ | 1,532,607 |  |  | $ | 85,006 |  |  | $ | 1,372,659 |  |  | $ | 2,606,304 |  |  | $ | 250,747 |  |  | $ | 5,847,323 |
Net financing cash flows |  |  | (137,686 | ) |  |  | (85,006 | ) |  |  | (392,418 | ) |  |  | 1,117,910 |  |  |  | (47,188 | ) |  |  | 455,612 |
Interest under operating activities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 413 |  |  |  | 413 |
Convertible bonds classified separately as equity components and embedded derivative liability |  |  | - |  |  |  | - |  |  |  | (3,076 | ) |  |  | - |  |  |  | - |  |  |  | (3,076 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additions to lease liabilities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 40,948 |  |  |  | 40,948 |
Acquisition through business combinations (Note 29) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,955 |  |  |  | 2,955 |
Convertible bonds issued by subsidiaries and converted to subsidiaries’ ordinary shares |  |  | - |  |  |  | - |  |  |  | (3 | ) |  |  | - |  |  |  | - |  |  |  | (3 | )
Amortization of discount |  |  | - |  |  |  | - |  |  |  | 11,192 |  |  |  | 2,327 |  |  |  | - |  |  |  | 13,519 |
Lease modifications |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (12,494 | ) |  |  | (12,494 | )
Adjustments for government subsidy |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (23 | ) |  |  | - |  |  |  | (23 | )
Effects of foreign currency exchange |  |  | 52,010 |  |  |  | - |  |  |  | 17,324 |  |  |  | 104,988 |  |  |  | 2,863 |  |  |  | 177,185 |
Balance at December 31, 2024 |  | $ | 1,446,931 |  |  | $ | - |  |  | $ | 1,005,678 |  |  | $ | 3,831,506 |  |  | $ | 238,244 |  |  | $ | 6,522,359 |
| c. | Supplier financing arrangements
The Group has entered into supplier financing arrangements. Under these arrangements, the suppliers may elect to receive early payment from the banks by factoring their receivables from the Group, and the Group then pays the banks at the original due dates set with suppliers. The above arrangements do not modify the terms of these payables because neither the Group’s payment terms have been extended nor additional interest has been paid; therefore, the Group still presents the payables as trade payables. As of December 31, 2023 and 2024, trade payables under supplier finance arrangements amounted to NT$1,284,202 thousand and NT$1,056,486 thousand (US$32,220 thousand), respectively. The carrying amount of the financial liabilities that are subject to supplier finance arrangements, and of which suppliers have already received payment from the finance provider, are as follows:
|  | December 31, 2024 |
|  | NT$ |  |  | US$ (Note 4) |
Trade payables |  |  |  |  |  |  |  |
Of which suppliers have already received payment from the finance providers |  | $ | 1,056,486 |  |  | $ | 32,220 |
The range of payment due dates for the financial liabilities that are subject to supplier finance arrangements and comparable trade payables that are not part of a supplier finance arrangement are as follows:
|  | December 31, 2024 |
Trade payables |  |  |  |
Liabilities that are part of supplier finance arrangements |  |  | 120-165 Days |
Comparable trade payables that are not part of supplier finance arrangements |  |  | 30-180 Days |
The changes in liabilities that are subject to supplier finance arrangements are primarily attributable to additions resulting from purchases of goods and subsequent cash settlements. There were no material non-cash changes in these liabilities.
| d. | Total taxes paid
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Operating activities |  | $ | 14,250,527 |  |  | $ | 15,474,646 |  |  | $ | 9,072,635 |  |  | $ | 276,689 |
Investing activities |  |  | 842,440 |  |  |  | - |  |  |  | 1,170,149 |  |  |  | 35,686 |
|  | $ | 15,092,967 |  |  | $ | 15,474,646 |  |  | $ | 10,242,784 |  |  | $ | 312,375 |

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