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Share-based Payment Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2024
Statement [LineItems] |
Summary of Information About Restricted Shares | Information about USISH’s outstanding restricted stocks at each balance sheet date was as follows:
|  | Range of Exercise Price Per Share (RMB) |  |  | Remaining Contractual Life (Years) |
December 31, 2023 |  |  |  |  |  |  |  |
2023 restricted stocks |  | $ | 14.5 |  |  |  | 2.9 |
December 31, 2024 |  |  |  |  |  |  |  |
2023 restricted stocks (2024 granted) |  |  | 14.4 |  |  |  | 2.0 |
2023 restricted stocks (2023 granted) |  |  | 14.5 |  |  |  | 1.9 |
ASE Inc. option plans [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about the share option plans that the Company granted and assumed were as follows:
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (NT$) |  |  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (NT$) |  |  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (NT$) |
Balance at January 1 |  |  | 96,802 |  |  | $ | 53.3 |  |  |  | 81,262 |  |  | $ | 50.2 |  |  |  | 212,240 |  |  | $ | 89.1 |
Options granted |  |  | - |  |  |  | - |  |  |  | 150,000 |  |  |  | 107.0 |  |  |  | - |  |  |  | - |
Options forfeited |  |  | (1,206 | ) |  |  | 51.1 |  |  |  | (1,471 | ) |  |  | 66.9 |  |  |  | (5,873 | ) |  |  | 103.7 |
Options exercised |  |  | (14,334 | ) |  |  | 51.5 |  |  |  | (17,551 | ) |  |  | 50.9 |  |  |  | (18,266 | ) |  |  | 48.0 |
Balance at December 31 |  |  | 81,262 |  |  |  | 50.2 |  |  |  | 212,240 |  |  |  | 89.1 |  |  |  | 188,101 |  |  |  | 89.6 |
Options exercisable, end of year |  |  | 58,216 |  |  |  | 51.3 |  |  |  | 62,505 |  |  |  | 46.5 |  |  |  | 44,242 |  |  |  | 44.3 |
Fair value of options granted (NT$) |  |  | - |  |  |  |  |  |  |  | 29.7-35.1 |  |  |  |  |  |  |  | - |  |  |  |  |
Summary of Outstanding Share Options | Information about the outstanding share options at each balance sheet date was as follows:
|  | Range of Exercise Price Per Share (NT$) |  |  | Weighted Average Remaining Contractual Life (Years) |
December 31, 2023 |  |  |  |  |  |  |  |
ASE 5 th share options |  | $ | 73.0 |  |  |  | 1.7 |
The Company 1 st share options |  |  | 44.1 |  |  |  | 4.9 |
The Company 2 nd share options |  |  | 107.0 |  |  |  | 9.6 |
December 31, 2024 |  |  |  |  |  |  |  |
ASE 5 th share options |  |  | 73.0 |  |  |  | 0.7 |
The Company 1 st share options |  |  | 42.7 |  |  |  | 3.9 |
The Company 2 nd share options |  |  | 103.5 |  |  |  | 8.6 |
Trinomial tree model [member] |
Statement [LineItems] |
Summary of Inputs Related to Fair Value of Share Options | Regarding the aforementioned share-based payment arrangements issued during 2023 and 2024, the fair value at the grant dates of the Company’s second employee restricted stock awards plan and USISH’s 2023 restricted stocks were measured by using the market price basis and the Black-Scholes Option Pricing Model incorporating the effect of the lock-up period, respectively. While the fair values for all the other plans were measured by using the Trinomial Tree Model. The inputs to the models were as follows: Share options plan
|  | The Company’s 2023 share options plan
Share price at the grant date |  | NT$108.0 per share
Exercise price |  | NT$107.0 per share
Expected volatility (%) |  | 31.02-33.03
Expected lives (years) |  | 3.9-6.1
Expected dividend yield |  | -
Risk free interest rate (%) |  | 1.06-1.12
|  | USISH’s 2023 share options plan
Share price at the grant date |  | RMB15.16 per share
Exercise price |  | RMB14.54 per share
Expected volatility (%) |  | 38.51-39.09
Expected lives (years) |  | 2.0-3.0
Expected dividend yield |  | -
Risk free interest rate (%) |  | 2.35-2.45
Restricted stock plan
|  | USISH’s 2023 restricted stocks plan (2023 granted) |  | USISH’s 2023 restricted stocks plan (2024 granted)
Share price at the grant date |  | RMB15.02 per share |  | RMB14.19 per share
Exercise price |  | RMB14.54 per share |  | RMB14.35 per share
Expected volatility (%) |  | 36.56-38.77 |  | 35.02-37.02
Lock-up periods (years) |  | 1.0-2.0 |  | 1.0-2.0
Expected dividend yield |  | - |  | -
Risk free interest rate (%) |  | 2.33-2.44 |  | 2.11-2.27
USISH option plans [member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about share options was as follows:
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (RMB) |  |  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (RMB) |  |  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (RMB) |
Balance at January 1 |  |  | 29,486 |  |  | $ | 14.2 |  |  |  | 20,246 |  |  | $ | 14.5 |  |  |  | 29,728 |  |  | $ | 14.7 |
Options granted |  |  | - |  |  |  | - |  |  |  | 14,506 |  |  |  | 14.5 |  |  |  | - |  |  |  | - |
Options expired |  |  | (2,312 | ) |  |  | 13.9 |  |  |  | (1,204 | ) |  |  | 14.1 |  |  |  | (1,027 | ) |  |  | 14.2 |
Options forfeited |  |  | (942 | ) |  |  | 13.0 |  |  |  | (695 | ) |  |  | 13.6 |  |  |  | (7,855 | ) |  |  | 14.3 |
Options exercised |  |  | (5,986 | ) |  |  | 12.8 |  |  |  | (3,125 | ) |  |  | 12.1 |  |  |  | (3,845 | ) |  |  | 12.7 |
Balance at December 31 |  |  | 20,246 |  |  |  | 14.5 |  |  |  | 29,728 |  |  |  | 14.7 |  |  |  | 17,001 |  |  |  | 15.1 |
Options exercisable, end of year |  |  | 15,518 |  |  |  | 15.0 |  |  |  | 15,310 |  |  |  | 14.9 |  |  |  | 17,001 |  |  |  | 15.1 |
Fair value of options granted (RMB) |  |  | - |  |  |  |  |  |  |  | 3.8-4.7 |  |  |  |  |  |  |  | - |  |  |  |  |
Summary of Outstanding Share Options | Information about USISH’s outstanding share options at each balance sheet date was as follows:
|  | Range of Exercise Price Per Share (RMB) |  |  | Remaining Contractual Life (Years)
December 31, 2023 |  |  |  |  |  |
2015 share options |  | $ | 15.5 |  |  | 1.9
2019 share options |  |  | 12.0 |  |  | 0.9
2020 share options |  |  | 20.5 |  |  | 0.9
2023 share options |  |  | 14.5 |  |  | 2.8
December 31, 2024 |  |  |  |  |  |
2015 share options |  |  | 15.5 |  |  | 0.9
2023 share options |  |  | 14.3 |  |  | 1.8
Summary of Information About Restricted Shares | Information about restricted stocks was as follows:
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (RMB) |  |  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (RMB) |  |  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (RMB) |
Balance at January 1 |  |  | 3,565 |  |  | $ | 10.2 |  |  |  | 1,984 |  |  | $ | 10.7 |  |  |  | 372 |  |  | $ | 14.5 |
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (RMB) |  |  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (RMB) |  |  | Number of Options (In Thousands) |  |  | Weighted Average Exercise Price Per Share (RMB) |
Stocks granted |  |  | - |  |  | $ | - |  |  |  | 372 |  |  | $ | 14.5 |  |  |  | 5,722 |  |  | $ | 14.4 |
Stocks expired |  |  | (4 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Stocks exercised |  |  | (395 | ) |  |  | - |  |  |  | (1,966 | ) |  |  | 10.8 |  |  |  | - |  |  |  | - |
Stocks forfeited |  |  | (1,182 | ) |  |  | 12.2 |  |  |  | (18 | ) |  |  | - |  |  |  | (3,175 | ) |  |  | 14.4 |
Balance at December 31 |  |  | 1,984 |  |  |  | 10.7 |  |  |  | 372 |  |  |  | 14.5 |  |  |  | 2,919 |  |  |  | 14.4 |
Options exercisable, end of year |  |  | 1,715 |  |  |  | 12.4 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Fair value of restricted stocks granted (RMB) |  |  | - |  |  |  |  |  |  |  | 12.2-13.0 |  |  |  |  |  |  |  | 11.6-12.4 |  |  |  |  |
Employee Restricted Stock Award [Member] |
Statement [LineItems] |
Summary of Information About Restricted Shares | Information about employee restricted stock awards was as follows:
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | (in thousand shares) |  |  | (in thousand shares) |  |  | (in thousand shares) |
Balance at January 1 |  |  | 15,000 |  |  |  | 10,000 |  |  |  | 4,965 |
Shares granted |  |  | - |  |  |  | - |  |  |  | 16,500 |
Shares unrestricted |  |  | (5,000 | ) |  |  | (4,950 | ) |  |  | - |
Shares forfeited |  |  | - |  |  |  | (70 | ) |  |  | (4,965 | )
Shares awaiting canceled |  |  | - |  |  |  | (15 | ) |  |  | - |
Balance at December 31 |  |  | 10,000 |  |  |  | 4,965 |  |  |  | 16,500 |
AMPI Option Plans [Member] |
Statement [LineItems] |
Summary of Information About Share Options | Information about share options was as follows:
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | Number of Options (In Thousands) |  |  | Exercise Price Per Share (NT$) |  |  | Number of Options (In Thousands) |  |  | Exercise Price Per Share (NT$) |  |  | Number of Options (In Thousands) |  |  | Exercise Price Per Share (NT$) |
Balance at January 1 |  |  | - |  |  | $ | - |  |  |  | 3,100 |  |  | $ | 30.0 |  |  |  | 3,100 |  |  | $ | 30.0 |
Options granted |  |  | 3,100 |  |  |  | 30.0 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Balance at December 31 |  |  | 3,100 |  |  |  | 30.0 |  |  |  | 3,100 |  |  |  | 30.0 |  |  |  | 3,100 |  |  |  | 29.7 |
Options exercisable, end of year |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1,550 |  |  |  | 29.7 |
Fair value of options granted (NT$) |  |  | 18.0-18.8 |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  | - |  |  |  |  |
Summary of Outstanding Share Options | Information about AMPI’s outstanding share options at each balance sheet date was as follows:
|  | Range of Exercise Price Per Share |  |  | Remaining Contractual Life (Years)
December 31, 2023 |  |  |  |  |  |
2022 share options |  | $ | 30.0 |  |  | 8.3
December 31, 2024 |  |  |  |  |  |
2022 share options |  |  | 29.7 |  |  | 7.3

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