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Goodwill (Tables) | 12 Months Ended
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Dec. 31, 2024
Text block [abstract] |
Summary of Goodwill | For the year ended December 31, 2022
|  | Cost |  |  | Accumulated impairment |  |  | Carrying amount |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2022 |  | $ | 54,486,526 |  |  | $ | 2,414,113 |  |  | $ | 52,072,413 |
Effect of foreign currency exchange differences |  |  | 240,986 |  |  |  | - |  |  |  | 240,986 |
Balance at December 31, 2022 |  | $ | 54,727,512 |  |  | $ | 2,414,113 |  |  | $ | 52,313,399 |
For the year ended December 31, 2023 (Retrospectively Adjusted)
|  | Cost |  |  | Accumulated impairment |  |  | Carrying amount |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2023 |  | $ | 54,727,512 |  |  | $ | 2,414,113 |  |  | $ | 52,313,399 |
Acquisitions through business combinations (Note 29) |  |  | 21,001 |  |  |  | - |  |  |  | 21,001 |
Effect of foreign currency exchange differences |  |  | 85,027 |  |  |  | - |  |  |  | 85,027 |
Balance at December 31, 2023 |  | $ | 54,833,540 |  |  | $ | 2,414,113 |  |  | $ | 52,419,427 |
For the year ended December 31, 2024
|  | Cost |  |  | Accumulated impairment |  |  | Carrying amount |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2024 (Retrospectively Adjusted) |  | $ | 54,833,540 |  |  | $ | 2,414,113 |  |  | $ | 52,419,427 |
Effect of foreign currency exchange differences |  |  | 105,915 |  |  |  | - |  |  |  | 105,915 |
Balance at December 31, 2024 |  | $ | 54,939,455 |  |  | $ | 2,414,113 |  |  | $ | 52,525,342 |
|  | Cost |  |  | Accumulated impairment |  |  | Carrying amount |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Balance at January 1, 2024 (Retrospectively Adjusted) |  | $ | 1,672,264 |  |  | $ | 73,623 |  |  | $ | 1,598,641 |
Effect of foreign currency exchange differences |  |  | 3,230 |  |  |  | - |  |  |  | 3,230 |
Balance at December 31, 2024 |  | $ | 1,675,494 |  |  | $ | 73,623 |  |  | $ | 1,601,871 |
Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | (Retrospectively Adjusted) |  |  |  |
Cash-generating units |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Packaging segment |  | $ | 35,426,817 |  |  | $ | 35,437,523 |  |  | $ | 1,080,742 |
Testing segment |  |  | 13,414,094 |  |  |  | 13,489,766 |  |  |  | 411,399 |
EMS segment |  |  | 3,430,415 |  |  |  | 3,449,952 |  |  |  | 105,214 |
Others |  |  | 148,101 |  |  |  | 148,101 |  |  |  | 4,516 |
|  | $ | 52,419,427 |  |  | $ | 52,525,342 |  |  | $ | 1,601,871 |

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