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Lease Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2024
Text block [abstract] |
Summary of Right-of-Use Assets |
| a. | Right-of-use assets
|  | $ |  |  |  | $ |  |  |  | $ |  |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Carrying amounts |  |  |  |  |  |  |  |  |  |  |  |
Land |  | $ | 7,111,397 |  |  | $ | 7,747,283 |  |  | $ | 236,270 |
Buildings and improvements |  |  | 4,081,525 |  |  |  | 3,492,553 |  |  |  | 106,513 |
Machinery and equipment |  |  | 179,270 |  |  |  | 545,748 |  |  |  | 16,644 |
Other equipment |  |  | 70,074 |  |  |  | 65,503 |  |  |  | 1,997 |
|  | $ | 11,442,266 |  |  | $ | 11,851,087 |  |  | $ | 361,424 |
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Additions to right-of-use assets |  | $ | 2,140,942 |  |  | $ | 1,680,516 |  |  | $ | 1,936,186 |  |  | $ | 59,048 |
Depreciation charge for right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land |  | $ | 236,673 |  |  | $ | 246,617 |  |  | $ | 267,959 |  |  | $ | 8,172 |
Buildings and improvements |  |  | 660,276 |  |  |  | 726,510 |  |  |  | 855,492 |  |  |  | 26,090 |
Machinery and equipment |  |  | 538,639 |  |  |  | 292,936 |  |  |  | 246,799 |  |  |  | 7,527 |
Other equipment |  |  | 32,452 |  |  |  | 37,957 |  |  |  | 44,890 |  |  |  | 1,369 |
|  | $ | 1,468,040 |  |  | $ | 1,304,020 |  |  | $ | 1,415,140 |  |  | $ | 43,158 |
Summary of Lease Liabilities |
| b. | Lease liabilities
|  | $ |  |  |  | $ |  |  |  | $ |  |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Carrying amounts |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 1,062,239 |  |  | $ | 986,489 |  |  | $ | 30,085 |
Non-current |  | $ | 7,159,767 |  |  | $ | 6,825,534 |  |  | $ | 208,159 |
Summary of Land and Buildings Improvements | The Group’s lease liabilities were mainly from land and buildings and improvements. The range of discount rates for lease liabilities was as follows:
|  | December 31 |
|  | 2023 |  |  | 2024 |
Land (%) |  |  | 0.54-8.00 |  |  |  | 0.54-8.00 |
Buildings and improvements (%) |  |  | 0.45-8.84 |  |  |  | 0.45-8.84 |
Summary of Other Related Lease Information |
| e. | Other lease information
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Expenses relating to short-term leases |  | $ | 431,613 |  |  | $ | 316,799 |  |  | $ | 885,741 |  |  | $ | 27,013 |
Expenses relating to low-value assets leases |  | $ | 3,242 |  |  | $ | 3,913 |  |  | $ | 4,143 |  |  | $ | 126 |
Expenses relating to variable lease payments not included in the measurement of lease liabilities |  | $ | 126,584 |  |  | $ | 124,883 |  |  | $ | 70,263 |  |  | $ | 2,143 |
Total cash outflow for leases |  | $ | 2,494,384 |  |  | $ | 1,856,816 |  |  | $ | 3,426,478 |  |  | $ | 104,498 |

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