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Related Party Transactions (Tables) | 12 Months Ended
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Dec. 31, 2024
Text block [abstract] |
Schedule of Loan to Related Parties |
| b. | Loans to related parties
Interest revenue
|  | For the Year Ended December 31 |
Relationship and Name of Related Party |  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
HC |  | $ | - |  |  | $ | - |  |  | $ | 29,960 |  |  | $ | 914 |
Summary of Transactions Between Related Parties |
| c. | Contribution to related party
|  | For the Year Ended December 31 |
Relationship and Name of Related Party |  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Substantial related party |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ASE Environmental Protection and Sustainability Foundation |  | $ | 100,000 |  |  | $ | 100,000 |  |  | $ | 100,000 |  |  | $ | 3,050 |
ASE Cultural and Educational Foundation |  |  | 20,000 |  |  |  | 25,000 |  |  |  | 12,500 |  |  |  | 381 |
|  | $ | 120,000 |  |  | $ | 125,000 |  |  | $ | 112,500 |  |  | $ | 3,431 |
Summary of Compensation to Key Management Personnel |
| h. | Compensation to key management personnel
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Short-term employee benefits |  | $ | 1,962,298 |  |  | $ | 1,390,127 |  |  | $ | 1,350,476 |  |  | $ | 41,186 |
Post-employment benefits |  |  | 4,344 |  |  |  | 3,841 |  |  |  | 3,288 |  |  |  | 100 |
Share-based payments |  |  | 445,287 |  |  |  | 21,033 |  |  |  | 229,697 |  |  |  | 7,005 |
|  | $ | 2,411,929 |  |  | $ | 1,415,001 |  |  | $ | 1,583,461 |  |  | $ | 48,291 |

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- Definition The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2024-01-01 -Paragraph 18 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_18&doctype=Standard -URIDate 2024-03-27 + Details
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