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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2024
Statement [LineItems] |
Summary of Fair Value of Financial Instruments | The carrying amounts and fair value of bonds payable as of December 31, 2023 and 2024 were as follows:
|  | Carrying Amount |  |  | Fair Value |
|  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
December 31, 2023 |  | $ | 45,009,486 |  |  |  |  |  |  | $ | 44,907,012 |  |  |  |  |
December 31, 2024 |  |  | 32,976,164 |  |  | $ | 1,005,678 |  |  |  | 33,636,945 |  |  | $ | 1,025,829 |
Summary of Financial Assets Measured at Level 3 Fair Value | For the year ended D ece mber 31, 2022
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1 |  | $ | 2,300,899 |  |  | $ | - |  |  | $ | 841,231 |  |  | $ | 7,168,920 |  |  | $ | 10,311,050 |
Recognized in profit or loss |  |  | 100,134 |  |  |  | 605 |  |  |  | - |  |  |  | - |  |  |  | 100,739 |
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  | $ | - |  |  | $ | - |  |  | $ | (366,862 | ) |  | $ | (16,746 | ) |  | $ | (383,608 | )
Effects of foreign currency exchange |  |  | 195,415 |  |  |  | - |  |  |  | 5,558 |  |  |  | - |  |  |  | 200,973 |
Net increase (decrease) in trade receivables |  |  | - |  |  |  | 4,330,075 |  |  |  | - |  |  |  | (674,112 | ) |  |  | 3,655,963 |
Trade receivables factored |  |  | - |  |  |  | (4,330,075 | ) |  |  | - |  |  |  | (15,636 | ) |  |  | (4,345,711 | )
Purchases |  |  | 338,016 |  |  |  | 14,325 |  |  |  | 20,000 |  |  |  | - |  |  |  | 372,341 |
Disposals |  |  | (268,200 | ) |  |  | (14,930 | ) |  |  | (63,051 | ) |  |  | - |  |  |  | (346,181 | )
Balance at December 31 |  | $ | 2,666,264 |  |  | $ | - |  |  | $ | 436,876 |  |  | $ | 6,462,426 |  |  | $ | 9,565,566 |
For the year ended December 31, 2023
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Hybrid Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1 |  | $ | 2,666,264 |  |  | $ | - |  |  | $ | - |  |  | $ | 436,876 |  |  | $ | 6,462,426 |  |  | $ | 9,565,566 |
Recognized in profit or loss |  |  | (83,239 | ) |  |  | - |  |  |  | (113 | ) |  |  | - |  |  |  | - |  |  |  | (83,352 | )
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 215,914 |  |  |  | (16,807 | ) |  |  | 199,107 |
Effects of foreign currency exchange |  |  | 5,053 |  |  |  | - |  |  |  | - |  |  |  | 1,605 |  |  |  | - |  |  |  | 6,658 |
Net increase in trade receivables |  |  | - |  |  |  | 5,778,078 |  |  |  | - |  |  |  | - |  |  |  | 234,772 |  |  |  | 6,012,850 |
Trade receivables factored |  |  | - |  |  |  | (5,778,078 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (5,778,078 | )
Purchases |  |  | 637,767 |  |  |  | - |  |  |  | 61,523 |  |  |  | 184,484 |  |  |  | - |  |  |  | 883,774 |
Disposal of subsidiaries (Note 30) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (29,572 | ) |  |  | - |  |  |  | (29,572 | )
Disposals |  |  | (681,870 | ) |  |  | - |  |  |  | - |  |  |  | (188,476 | ) |  |  | - |  |  |  | (870,346 | )
Balance at December 31 |  | $ | 2,543,975 |  |  | $ | - |  |  | $ | 61,410 |  |  | $ | 620,831 |  |  | $ | 6,680,391 |  |  | $ | 9,906,607 |
For the year ended December 31, 2024
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Hybrid Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1 |  | $ | 2,543,975 |  |  | $ | - |  |  | $ | 61,410 |  |  | $ | 620,831 |  |  | $ | 6,680,391 |  |  | $ | 9,906,607 |
Recognized in profit or loss |  |  | (352,120 | ) |  |  | - |  |  |  | 8,300 |  |  |  | - |  |  |  | - |  |  |  | (343,820 | )
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (9,397 | ) |  |  | (17,146 | ) |  |  | (26,543 | )
Effects of foreign currency exchange |  |  | 137,556 |  |  |  | - |  |  |  | 2,270 |  |  |  | 336,580 |  |  |  | - |  |  |  | 476,406 |
Net increase in trade receivables |  |  | - |  |  |  | 1,167,287 |  |  |  | - |  |  |  | - |  |  |  | 895,023 |  |  |  | 2,062,310 |
Trade receivables factored |  |  | - |  |  |  | (1,167,287 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,167,287 | )
Transferred out of Level 3 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (53,360 | ) |  |  | - |  |  |  | (53,360 | )
Purchases |  |  | 177,813 |  |  |  | - |  |  |  | 363,225 |  |  |  | 12,150,760 |  |  |  | - |  |  |  | 12,691,798 |
Disposals |  |  | (140,358 | ) |  |  | - |  |  |  | - |  |  |  | (184,455 | ) |  |  | - |  |  |  | (324,813 | )
Balance at December 31 |  | $ | 2,366,866 |  |  | $ | - |  |  | $ | 435,205 |  |  | $ | 12,860,959 |  |  | $ | 7,558,268 |  |  | $ | 23,221,298 |
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Hybrid Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Balance at January 1 |  | $ | 77,584 |  |  | $ | - |  |  | $ | 1,873 |  |  | $ | 18,933 |  |  | $ | 203,733 |  |  | $ | 302,123 |
Recognized in profit or loss |  |  | (10,739 | ) |  |  | - |  |  |  | 253 |  |  |  | - |  |  |  | - |  |  |  | (10,486 | )
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (287 | ) |  |  | (523 | ) |  |  | (810 | )
Effects of foreign currency exchange |  |  | 4,195 |  |  |  | - |  |  |  | 69 |  |  |  | 10,265 |  |  |  | - |  |  |  | 14,529 |
Net increase in trade receivables |  |  | - |  |  |  | 35,599 |  |  |  | - |  |  |  | - |  |  |  | 27,295 |  |  |  | 62,894 |
Trade receivables factored |  |  | - |  |  |  | (35,599 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (35,599 | )
Transferred out of Level 3 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1,627 | ) |  |  | - |  |  |  | (1,627 | )
Purchases |  |  | 5,423 |  |  |  | - |  |  |  | 11,077 |  |  |  | 370,563 |  |  |  | - |  |  |  | 387,063 |
Disposals |  |  | (4,280 | ) |  |  | - |  |  |  | - |  |  |  | (5,625 | ) |  |  | - |  |  |  | (9,905 | )
Balance at December 31 |  | $ | 72,183 |  |  | $ | - |  |  | $ | 13,272 |  |  | $ | 392,222 |  |  | $ | 230,505 |  |  | $ | 708,182 |
Summary of Categories of Financial Instruments |
| c. | Categories of financial instruments
|  | December 31 |
|  | 2023 (Retrospectively Adjusted) |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Mandatorily at FVTPL |  | $ | 6,628,690 |  |  | $ | 10,832,042 |  |  | $ | 330,346 |
Measured at amortized cost (Note 1) |  |  | 183,248,314 |  |  |  | 191,953,553 |  |  |  | 5,854,028 |
FVTOCI |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | 620,831 |  |  |  | 12,933,733 |  |  |  | 394,441 |
Debt instruments |  |  | 1,042,906 |  |  |  | 1,025,760 |  |  |  | 31,283 |
Trade receivables |  |  | 5,637,485 |  |  |  | 6,532,508 |  |  |  | 199,222 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  | 1,302,342 |  |  |  | 243,752 |  |  |  | 7,433 |
Contingent considerations |  |  | - |  |  |  | 589,117 |  |  |  | 17,966 |
Financial liabilities for hedging |  |  | 12,516,971 |  |  |  | 12,456,104 |  |  |  | 379,875 |
Measured at amortized cost (Note 2) |  |  | 295,416,495 |  |  |  | 344,543,769 |  |  |  | 10,507,587 |
| Note 1: | The balances included cash and cash equivalents, trade receivables measured at amortized cost, other receivables and other financial assets.
| Note 2: | The balances included short-term borrowings, short-term bills payable, trade and other payables, bonds payable, long-term borrowings and deposits received (under the line items of other current liabilities and other non-current liabilities).
Summary of Detailed Information About Hedged | December 31, 2023
Hedging Instrument/ Hedged Items |  | Line item in Balance sheet |  | Carrying Amount |
| Asset |  |  | Liability |
|  |  |  | NT$ |  |  | NT$ |
Fair value hedge |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | Financial liabilities for hedging - current |  | $ | - |  |  | $ | 3,271,312 |
Hedge of net investment in foreign operation |  | Financial liabilities for hedging - current |  |  | - |  |  |  | 9,245,659 |
|  | Change in Value Used for Calculating Hedge Ineffectiveness |  |  | Accumulated Gains or Losses in Other Equity |  |  | Carrying Amount of Hedged Item in Fair Value Hedge |  |  | Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item |
Hedging Instrument/ Hedged Item |  | Hedging Instrument |  |  | Hedged Item |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |  |  | Asset |  |  | Asset |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | $ | 7,493 |  |  | $ | (7,493 | ) |  | $ | - |  |  | $ | - |  |  | $ | 2,011,050 |  |  | $ | 80,029 |
Hedge of net investment in foreign operation |  |  | 312,029 |  |  |  | (312,029 | ) |  |  | 360,976 |  |  |  | - |  |  |  | - |  |  |  | - |
Summary of Detailed Information About Hedged Items | December 31, 2024
Hedging Instrument/ Hedged Items |  | Line item in Balance sheet |  | Carrying Amount |
| Asset |  |  | Liability |
|  |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | Financial liabilities for hedging - current |  |  | $   - |  |  |  | $    - |  |  |  | $ 3,515,265 |  |  |  | $ 107,205 |
Hedge of net investment in foreign operation |  | Financial liabilities for hedging - current |  |  | - |  |  |  | - |  |  |  | 8,940,839 |  |  |  | 272,670 |
|  | Change in Value Used for Calculating Hedge Ineffectiveness |  |  | Accumulated Gains or Losses in Other Equity |  |  | Carrying Amount of Hedged Item in Fair Value Hedge |  |  | Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item |
Hedging Instrument/ Hedged Item |  | Hedging Instrument |  |  | Hedged Item |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |  |  | Asset |  |  | Asset |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  |  | $ (243,954 | ) |  |  | $ 243,954 |  |  |  | $    - |  |  |  | $    - |  |  |  | $ 2,834,608 |  |  |  | $ 323,983 |
Hedge of net investment in foreign operation |  |  | (562,598 | ) |  |  | 562,598 |  |  |  | 923,574 |  |  |  | - |  |  |  | - |  |  |  | - |
|  | Change in Value Used for Calculating Hedge Ineffectiveness |  |  | Accumulated Gains or Losses in Other Equity |  |  | Carrying Amount of Hedged Item in Fair Value Hedge |  |  | Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item |
Hedging Instrument/ Hedged Item |  | Hedging Instrument |  |  | Hedged Item |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |  |  | Asset |  |  | Asset |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  |  | $ (7,440 | ) |  |  | $ 7,440 |  |  |  | $    - |  |  |  | $    - |  |  |  | $ 86,447 |  |  |  | $ 9,881 |
Hedge of net investment in foreign operation |  |  | (17,158 | ) |  |  | 17,158 |  |  |  | 28,166 |  |  |  | - |  |  |  | - |  |  |  | - |
Summary of Interest Rate Risk | The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Fair value interest rate risk |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  | $ | 17,007,765 |  |  | $ | 36,812,408 |  |  | $ | 1,122,672 |
Financial liabilities |  |  | 84,315,866 |  |  |  | 72,579,608 |  |  |  | 2,213,468 |
Cash flow interest rate risk |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  | 51,158,406 |  |  |  | 46,378,904 |  |  |  | 1,414,422 |
Financial liabilities |  |  | 117,160,631 |  |  |  | 151,248,418 |  |  |  | 4,612,639 |
Summary of Maturity Analysis for Non-derivative Financial Liabilities | December 31, 2023 (Retrospectively Adjusted)
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |  |  | 1 to 5 Years |  |  | More than 5 Years |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 52,472,703 |  |  | $ | 33,530,541 |  |  | $ | 13,672,318 |  |  | $ | 4,478,467 |  |  | $ | 83,594 |
Obligation under leases |  |  | 123,436 |  |  |  | 219,960 |  |  |  | 884,309 |  |  |  | 2,867,502 |  |  |  | 5,505,095 |
Floating interest rate liabilities |  |  | 19,534,908 |  |  |  | 9,967,914 |  |  |  | 9,505,587 |  |  |  | 78,388,027 |  |  |  | 8,785,084 |
Fixed interest rate liabilities |  |  | 12,370,288 |  |  |  | 22,921,637 |  |  |  | 11,235,729 |  |  |  | 21,095,740 |  |  |  | - |
|  | $ | 84,501,335 |  |  | $ | 66,640,052 |  |  | $ | 35,297,943 |  |  | $ | 106,829,736 |  |  | $ | 14,373,773 |
December 31, 2024
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |  |  | 1 to 5 Years |  |  | More than 5 Years |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 66,577,698 |  |  | $ | 39,954,390 |  |  | $ | 18,126,780 |  |  | $ | 4,707,506 |  |  | $ | 1,177,870 |
Obligation under leases |  |  | 167,887 |  |  |  | 185,848 |  |  |  | 801,002 |  |  |  | 2,676,514 |  |  |  | 5,572,038 |
Floating interest rate liabilities |  |  | 9,865,888 |  |  |  | 15,650,230 |  |  |  | 13,152,601 |  |  |  | 115,539,867 |  |  |  | 7,894,775 |
Fixed interest rate liabilities |  |  | 5,163,326 |  |  |  | 11,011,781 |  |  |  | 16,702,747 |  |  |  | 23,210,093 |  |  |  | - |
|  | $ | 81,774,799 |  |  | $ | 66,802,249 |  |  | $ | 48,783,130 |  |  | $ | 146,133,980 |  |  | $ | 14,644,683 |
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |  |  | 1 to 5 Years |  |  | More than 5 Years |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 2,030,427 |  |  | $ | 1,218,493 |  |  | $ | 552,814 |  |  | $ | 143,565 |  |  | $ | 35,922 |
Obligation under leases |  |  | 5,120 |  |  |  | 5,668 |  |  |  | 24,428 |  |  |  | 81,626 |  |  |  | 169,931 |
Floating interest rate liabilities |  |  | 300,881 |  |  |  | 477,287 |  |  |  | 401,116 |  |  |  | 3,523,631 |  |  |  | 240,768 |
Fixed interest rate liabilities |  |  | 157,466 |  |  |  | 335,827 |  |  |  | 509,386 |  |  |  | 707,841 |  |  |  | - |
|  | $ | 2,493,894 |  |  | $ | 2,037,275 |  |  | $ | 1,487,744 |  |  | $ | 4,456,663 |  |  | $ | 446,621 |
Summary of Maturity Analysis for Derivative Financial Instruments |
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |
|  | NT$ |  |  | NT$ |  |  | NT$ |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | (44,550 | ) |  | $ | 5,585 |  |  | $ | - |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 13,971,393 |  |  | $ | 347,468 |  |  | $ | 143,726 |
Outflows |  |  | (13,854,585 | ) |  |  | (338,670 | ) |  |  | (133,330 | )
|  |  | 116,808 |  |  |  | 8,798 |  |  |  | 10,396 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 22,388,255 |  |  |  | 19,166,073 |  |  |  | 66,015,750 |
Outflows |  |  | (22,021,077 | ) |  |  | (18,547,076 | ) |  |  | (64,821,453 | )
|  |  | 367,178 |  |  |  | 618,997 |  |  |  | 1,194,297 |
|  | $ | 483,986 |  |  | $ | 627,795 |  |  | $ | 1,204,693 |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 10,872 |  |  | $ | 11,550 |  |  | $ | - |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 10,395,219 |  |  | $ | 3,866,536 |  |  | $ | 332,003 |
Outflows |  |  | (10,278,376 | ) |  |  | (3,831,303 | ) |  |  | (319,540 | )
|  |  | 116,843 |  |  |  | 35,233 |  |  |  | 12,463 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 13,901,338 |  |  |  | 31,704,116 |  |  |  | 84,978,720 |
Outflows |  |  | (13,702,851 | ) |  |  | (30,131,740 | ) |  |  | (80,905,026 | )
|  |  | 198,487 |  |  |  | 1,572,376 |  |  |  | 4,073,694 |
|  | $ | 315,330 |  |  | $ | 1,607,609 |  |  | $ | 4,086,157 |
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 332 |  |  | $ | 352 |  |  | $ | - |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 317,024 |  |  | $ | 117,918 |  |  | $ | 10,125 |
Outflows |  |  | (313,461 | ) |  |  | (116,844 | ) |  |  | (9,745 | )
|  |  | 3,563 |  |  |  | 1,074 |  |  |  | 380 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 423,951 |  |  |  | 966,884 |  |  |  | 2,591,605 |
Outflows |  |  | (417,897 | ) |  |  | (918,931 | ) |  |  | (2,467,369 | )
|  |  | 6,054 |  |  |  | 47,953 |  |  |  | 124,236 |
|  | $ | 9,617 |  |  | $ | 49,027 |  |  | $ | 124,616 |
Summary of Disclosure of Detailed Information about Maturity Analysis of Obligation under Leases | Further information for maturity analysis of obligation under leases was as follows: Further information for maturity analysis of obligation under leases was as follows:
|  | Less than 1 Year |  |  | 1 to 5 Years |  |  | 5 to 10 Years |  |  | 10 to 15 Years |  |  | 15 to 20 Years |  |  | More than 20 Years |
|  | NT$ |  |  |  |  |  | NT$ |  |  |  |  |  | NT$ |  |  |  |  |  | NT$ |  |  |  |  |  | NT$ |  |  |  |  |  | NT$ |  |  |  |
Obligation under leases |  | $ | 1,154,737 |  |  |  |  |  |  | $ | 2,676,514 |  |  |  |  |  |  | $ | 1,964,781 |  |  |  |  |  |  | $ | 951,983 |  |  |  |  |  |  | $ | 917,034 |  |  |  |  |  |  | $ | 1,738,240 |  |  |  |  |
|  | Less than 1 Year |  |  | 1 to 5 Years |  |  | 5 to 10 Years |  |  | 10 to 15 Years |  |  | 15 to 20 Years |  |  | More than 20 Years |
|  | US$ (Note 4) |  |  |  |  |  | US$ (Note 4) |  |  |  |  |  | US$ (Note 4) |  |  |  |  |  | US$ (Note 4) |  |  |  |  |  | US$ (Note 4) |  |  |  |  |  | US$ (Note 4) |  |  |  |
Obligation under leases |  | $ | 35,216 |  |  |  |  |  |  | $ | 81,626 |  |  |  |  |  |  | $ | 59,920 |  |  |  |  |  |  | $ | 29,033 |  |  |  |  |  |  | $ | 27,967 |  |  |  |  |  |  | $ | 53,011 |  |  |  |  |
Measured at fair value on a recurring basis [member] |
Statement [LineItems] |
Summary of Fair Value of Financial Instruments |
| 1) | Fair value hierarchy
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | - |  |  | $ | 1,453,868 |  |  | $ | - |  |  | $ | 1,453,868 |
Forward exchange contracts |  |  | - |  |  |  | 161,924 |  |  |  | - |  |  |  | 161,924 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted shares |  |  | 2,099,844 |  |  |  | - |  |  |  | - |  |  |  | 2,099,844 |
Private-placement funds |  |  | - |  |  |  | - |  |  |  | 1,796,015 |  |  |  | 1,796,015 |
Unquoted shares |  |  | - |  |  |  | - |  |  |  | 747,960 |  |  |  | 747,960 |
Open-end mutual funds |  |  | 307,669 |  |  |  | - |  |  |  | - |  |  |  | 307,669 |
Hybrid financial assets Convertible notes |  |  | - |  |  |  | - |  |  |  | 61,410 |  |  |  | 61,410 |
|  | $ | 2,407,513 |  |  | $ | 1,615,792 |  |  | $ | 2,605,385 |  |  | $ | 6,628,690 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | - |  |  | $ | - |  |  | $ | 607,528 |  |  | $ | 607,528 |
Unquoted preferred shares |  |  | - |  |  |  | - |  |  |  | 13,303 |  |  |  | 13,303 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured cumulative subordinate corporate bonds |  |  | - |  |  |  | - |  |  |  | 1,042,906 |  |  |  | 1,042,906 |
Trade receivables, net |  |  | - |  |  |  | - |  |  |  | 5,637,485 |  |  |  | 5,637,485 |
|  | $ | - |  |  | $ | - |  |  | $ | 7,301,222 |  |  | $ | 7,301,222 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative fina ncia l liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | - |  |  | $ | 1,183,469 |  |  | $ | - |  |  | $ | 1,183,469 |
Forward exchange contracts |  |  | - |  |  |  | 118,873 |  |  |  | - |  |  |  | 118,873 |
|  | $ | - |  |  | $ | 1,302,342 |  |  | $ | - |  |  | $ | 1,302,342 |
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | - |  |  | $ | 4,282,512 |  |  | $ | - |  |  | $ | 4,282,512 |
Forward exchange contracts |  |  | - |  |  |  | 258,362 |  |  |  | - |  |  |  | 258,362 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted shares |  |  | 2,898,751 |  |  |  | - |  |  |  | - |  |  |  | 2,898,751 |
Private-placement funds |  |  | - |  |  |  | - |  |  |  | 1,503,382 |  |  |  | 1,503,382 |
Unquoted shares |  |  | - |  |  |  | - |  |  |  | 863,484 |  |  |  | 863,484 |
Open-end mutual funds |  |  | 590,346 |  |  |  | - |  |  |  | - |  |  |  | 590,346 |
Hybrid financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Convertible notes |  |  | - |  |  |  | - |  |  |  | 360,635 |  |  |  | 360,635 |
Preferred shares with warrants |  |  | - |  |  |  | - |  |  |  | 65,570 |  |  |  | 65,570 |
Documentary investment agreement |  |  | - |  |  |  | - |  |  |  | 9,000 |  |  |  | 9,000 |
|  | $ | 3,489,097 |  |  | $ | 4,540,874 |  |  | $ | 2,802,071 |  |  | $ | 10,832,042 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | - |  |  | $ | - |  |  | $ | 12,846,151 |  |  | $ | 12,846,151 |
TIB quoted ordinary shares |  |  | 72,774 |  |  |  | - |  |  |  | - |  |  |  | 72,774 |
Unquoted preferred shares |  |  | - |  |  |  | - |  |  |  | 14,808 |  |  |  | 14,808 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured cumulative subordinate corporate bonds |  |  | - |  |  |  | - |  |  |  | 1,025,760 |  |  |  | 1,025,760 |
Trade receivables, net |  |  | - |  |  |  | - |  |  |  | 6,532,508 |  |  |  | 6,532,508 |
|  | $ | 72,774 |  |  | $ | - |  |  | $ | 20,419,227 |  |  | $ | 20,492,001 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | - |  |  | $ | 179,967 |  |  | $ | - |  |  | $ | 179,967 |
Forward exchange contracts |  |  | - |  |  |  | 63,785 |  |  |  | - |  |  |  | 63,785 |
Contingent consideration |  |  | - |  |  |  | - |  |  |  | 589,117 |  |  |  | 589,117 |
|  | $ | - |  |  | $ | 243,752 |  |  | $ | 589,117 |  |  | $ | 832,869 |
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | - |  |  | $ | 130,604 |  |  | $ | - |  |  | $ | 130,604 |
Forward exchange contracts |  |  | - |  |  |  | 7,879 |  |  |  | - |  |  |  | 7,879 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted shares |  |  | 88,404 |  |  |  | - |  |  |  | - |  |  |  | 88,404 |
Private-placement funds |  |  | - |  |  |  | - |  |  |  | 45,849 |  |  |  | 45,849 |
Unquoted shares |  |  | - |  |  |  | - |  |  |  | 26,334 |  |  |  | 26,334 |
Open-end mutual funds |  |  | 18,004 |  |  |  | - |  |  |  | - |  |  |  | 18,004 |
Hybrid financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Convertible notes |  |  | - |  |  |  | - |  |  |  | 10,998 |  |  |  | 10,998 |
Preferred shares with warrants |  |  | - |  |  |  | - |  |  |  | 2,000 |  |  |  | 2,000 |
Documentary investment agreement |  |  | - |  |  |  | - |  |  |  | 274 |  |  |  | 274 |
|  | $ | 106,408 |  |  | $ | 138,483 |  |  | $ | 85,455 |  |  | $ | 330,346 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | - |  |  | $ | - |  |  | $ | 391,770 |  |  | $ | 391,770 |
TIB quoted ordinary shares |  |  | 2,219 |  |  |  | - |  |  |  | - |  |  |  | 2,219 |
Unquoted preferred shares |  |  | - |  |  |  | - |  |  |  | 452 |  |  |  | 452 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured cumulative subordinate corporate bonds |  |  | - |  |  |  | - |  |  |  | 31,283 |  |  |  | 31,283 |
Trade receivables, net |  |  | - |  |  |  | - |  |  |  | 199,222 |  |  |  | 199,222 |
|  | $ | 2,219 |  |  | $ | - |  |  | $ | 622,727 |  |  | $ | 624,946 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | - |  |  | $ | 5,488 |  |  | $ | - |  |  | $ | 5,488 |
Forward exchange contracts |  |  | - |  |  |  | 1,945 |  |  |  | - |  |  |  | 1,945 |
Contingent considerations |  |  | - |  |  |  | - |  |  |  | 17,966 |  |  |  | 17,966 |
|  | $ | - |  |  | $ | 7,433 |  |  | $ | 17,966 |  |  | $ | 25,399 |

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