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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Text block [abstract] |
Summary of Major Components of Income Tax Expense | The major components of income tax were as follows:
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Current income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  | $ | 16,251,844 |  |  | $ | 10,117,252 |  |  | $ | 9,812,221 |  |  | $ | 299,244 |
Income tax on unappropriated earnings |  |  | 844,855 |  |  |  | (3,449,958 | ) |  |  | 250,421 |  |  |  | 7,637 |
Changes in estimate for prior years |  |  | (211,631 | ) |  |  | (67,074 | ) |  |  | (453,274 | ) |  |  | (13,823 | )
|  |  | 16,885,068 |  |  |  | 6,600,220 |  |  |  | 9,609,368 |  |  |  | 293,058 |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  |  | 185,726 |  |  |  | (1,352,999 | ) |  |  | (1,568,365 | ) |  |  | (47,831 | )
Changes in tax rates |  |  | (4,425 | ) |  |  | 2,763 |  |  |  | (25,229 | ) |  |  | (769 | )
Changes in estimate for prior years |  |  | 2,481 |  |  |  | 35,465 |  |  |  | (60,902 | ) |  |  | (1,857 | )
Effect of foreign currency exchange differences |  |  | 76,684 |  |  |  | 18,514 |  |  |  | (38,409 | ) |  |  | (1,172 | )
|  |  | 260,466 |  |  |  | (1,296,257 | ) |  |  | (1,692,905 | ) |  |  | (51,629 | )
Income tax expense recognized in profit or loss |  | $ | 17,145,534 |  |  | $ | 5,303,963 |  |  | $ | 7,916,463 |  |  | $ | 241,429 |
Summary of Reconciliation of Income Tax Expense | A reconciliation of income tax expense calculated at the statutory rates and income tax expense recognized in profit or loss was as follows:
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Profit before income tax |  | $ | 81,763,628 |  |  | $ | 42,611,823 |  |  | $ | 41,733,373 |  |  | $ | 1,272,747 |
Income tax expense calculated at the statutory rates |  | $ | 35,906,719 |  |  | $ | 18,763,311 |  |  | $ | 18,877,355 |  |  | $ | 575,704 |
Nontaxable expense (income) in determining taxable income |  |  | (177,734 | ) |  |  | 1,132,092 |  |  |  | 668,184 |  |  |  | 20,378 |
Tax-exempt income |  |  | (14,789,999 | ) |  |  | (7,369,986 | ) |  |  | (7,727,576 | ) |  |  | (235,669 | )
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Additional income tax on unappropriated earnings |  | $ | 844,855 |  |  | $ | (3,449,958 | ) |  | $ | 250,421 |  |  | $ | 7,637 |
Income tax credits |  |  | (2,514,002 | ) |  |  | (1,921,721 | ) |  |  | (2,250,870 | ) |  |  | (68,645 | )
The origination and reversal of temporary differences |  |  | 1,304,931 |  |  |  | 69,767 |  |  |  | (251,896 | ) |  |  | (7,682 | )
Income tax adjustments on prior years |  |  | (209,150 | ) |  |  | (31,609 | ) |  |  | (514,176 | ) |  |  | (15,681 | )
Unrecognized deferred tax liability for temporary differences associated with investments |  |  | (3,523,716 | ) |  |  | (2,557,436 | ) |  |  | (1,996,092 | ) |  |  | (60,875 | )
Unrecognized loss carryforwards |  |  | 271,730 |  |  |  | 455,437 |  |  |  | 746,146 |  |  |  | 22,755 |
Withholding tax |  |  | 31,900 |  |  |  | 12,433 |  |  |  | 14,843 |  |  |  | 453 |
Land value increment tax |  |  | - |  |  |  | - |  |  |  | 19,604 |  |  |  | 598 |
House and land transactions income tax |  |  | - |  |  |  | 201,633 |  |  |  | - |  |  |  | - |
Others |  |  | - |  |  |  | - |  |  |  | 80,520 |  |  |  | 2,456 |
Income tax expense recognized in profit or loss |  | $ | 17,145,534 |  |  | $ | 5,303,963 |  |  | $ | 7,916,463 |  |  | $ | 241,429 |
Summary of Income Tax Recognized in Other Comprehensive Income |
| b. | Income tax recognized in other comprehensive income
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related to remeasurement of defined benefit plans |  | $ | (208,482 | ) |  | $ | (2,214 | ) |  | $ | (62,184 | ) |  | $ | (1,896 | )
Unrealized gain (loss) on equity instruments at fair value through other comprehensive income |  |  | 370,091 |  |  |  | (262,404 | ) |  |  | (22,288 | ) |  |  | (680 | )
Unrealized loss on debt instruments at fair value through other comprehensive income |  |  | - |  |  |  | (5,792 | ) |  |  | 2,315 |  |  |  | 71 |
Income tax recognized in other comprehensive income |  | $ | 161,609 |  |  | $ | (270,410 | ) |  | $ | (82,157 | ) |  | $ | (2,505 | )
Summary of Current Tax Assets and Liabilities |
| d. | Current tax assets and liabilities
|  |  |  |  | December 31 |
|  |  |  |  | 2023 (Retrospectively Adjusted) |  |  | 2024 |
|  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Current tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tax refund receivable |  |  |  |  |  | $ | 363,226 |  |  | $ | 548,905 |  |  | $ | 16,740 |
|  | December 31 |
|  | 2023 (Retrospectively Adjusted) |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Prepaid income tax |  | $ | 512,372 |  |  | $ | 182,923 |  |  | $ | 5,579 |
|  | $ | 875,598 |  |  | $ | 731,828 |  |  | $ | 22,319 |
Current tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Income tax payable |  | $ | 9,649,556 |  |  | $ | 8,888,506 |  |  | $ | 271,074 |
Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities |
| e. | Deferred tax assets and liabilities
The Group offset certain deferred tax assets and deferred tax liabilities which met the offset criteria. The movements of deferred tax assets and deferred tax liabilities were as follows: For the year ended December 31, 2022
|  | Balance at January 1 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | Exchange Differences |  |  | Balance at December 31 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 90,977 |  |  | $ | 40,498 |  |  | $ | - |  |  | $ | 16,953 |  |  | $ | 148,428 |
Defined benefit obligation |  |  | 1,188,153 |  |  |  | (123,878 | ) |  |  | (208,482 | ) |  |  | 6,641 |  |  |  | 862,434 |
FVTPL financial instruments |  |  | 189,350 |  |  |  | 18,192 |  |  |  | - |  |  |  | 252 |  |  |  | 207,794 |
Others |  |  | 2,870,714 |  |  |  | 718,909 |  |  |  | - |  |  |  | 179,881 |  |  |  | 3,769,504 |
|  |  | 4,339,194 |  |  |  | 653,721 |  |  |  | (208,482 | ) |  |  | 203,727 |  |  |  | 4,988,160 |
Loss carry-forward |  |  | 638,782 |  |  |  | (166,121 | ) |  |  | - |  |  |  | 22,824 |  |  |  | 495,485 |
Investment credits |  |  | 391,034 |  |  |  | 452,656 |  |  |  | - |  |  |  | 14,437 |  |  |  | 858,127 |
|  | $ | 5,369,010 |  |  | $ | 940,256 |  |  | $ | (208,482 | ) |  | $ | 240,988 |  |  | $ | 6,341,772 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 5,916,744 |  |  | $ | 63,813 |  |  | $ | - |  |  | $ | 57,701 |  |  | $ | 6,038,258 |
FVTPL financial instruments |  |  | 12,580 |  |  |  | 519,142 |  |  |  | - |  |  |  | 89 |  |  |  | 531,811 |
Others |  |  | 1,660,873 |  |  |  | 617,767 |  |  |  | (370,091 | ) |  |  | 106,514 |  |  |  | 2,015,063 |
|  | $ | 7,590,197 |  |  | $ | 1,200,722 |  |  | $ | (370,091 | ) |  | $ | 164,304 |  |  | $ | 8,585,132 |
For the year ended December 31, 2023 (Retrospectively Adjusted)
|  | Balance at January 1 |  |  | Acquisitions through Business Combinations |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | Exchange Differences |  |  | Balance at December 31 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 148,428 |  |  | $ | - |  |  | $ | 110,253 |  |  | $ | - |  |  | $ | 7,483 |  |  | $ | 266,164 |
Defined benefit obligation |  |  | 862,434 |  |  |  | - |  |  |  | (68,968 | ) |  |  | (4,844 | ) |  |  | 30,685 |  |  |  | 819,307 |
FVTPL financial instruments |  |  | 207,794 |  |  |  | - |  |  |  | 43,792 |  |  |  | - |  |  |  | 304 |  |  |  | 251,890 |
Others |  |  | 3,769,504 |  |  |  | 893 |  |  |  | 316,527 |  |  |  | - |  |  |  | 95,392 |  |  |  | 4,182,316 |
|  |  | 4,988,160 |  |  |  | 893 |  |  |  | 401,604 |  |  |  | (4,844 | ) |  |  | 133,864 |  |  |  | 5,519,677 |
Loss carry-forward |  |  | 495,485 |  |  |  | - |  |  |  | 56,005 |  |  |  | - |  |  |  | 3,807 |  |  |  | 555,297 |
Investment credits |  |  | 858,127 |  |  |  | - |  |  |  | (522,852 | ) |  |  | - |  |  |  | (14,654 | ) |  |  | 320,621 |
|  | $ | 6,341,772 |  |  | $ | 893 |  |  | $ | (65,243 | ) |  | $ | (4,844 | ) |  | $ | 123,017 |  |  | $ | 6,395,595 |
|  | Balance at January 1 |  |  | Acquisitions through Business Combinations |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | Exchange Differences |  |  | Balance at December 31 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 6,038,258 |  |  | $ | 10,410 |  |  | $ | (902,114 | ) |  | $ | - |  |  | $ | (11,093 | ) |  | $ | 5,135,461 |
Defined benefit obligation |  |  | - |  |  |  | - |  |  |  | 27,031 |  |  |  | (2,630 | ) |  |  | 30,233 |  |  |  | 54,634 |
FVTPL financial instruments |  |  | 531,811 |  |  |  | - |  |  |  | (487,098 | ) |  |  | - |  |  |  | 368 |  |  |  | 45,081 |
Others |  |  | 2,015,063 |  |  |  | 99,535 |  |  |  | 681 |  |  |  | 268,196 |  |  |  | 84,995 |  |  |  | 2,468,470 |
|  | $ | 8,585,132 |  |  | $ | 109,945 |  |  | $ | (1,361,500 | ) |  | $ | 265,566 |  |  | $ | 104,503 |  |  | $ | 7,703,646 |
For the year ended December 31, 2024
Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences |
| f. | Deductible temporary differences, unused loss carryforwards and unused investment credits for which no deferred tax assets have been recognized in the consolidated balance sheets
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Loss carry-forward |  | $ | 1,759,044 |  |  | $ | 2,464,350 |  |  | $ | 75,156 |
Investment credits |  |  | 77,436 |  |  |  | - |  |  |  | - |
Deductible temporary differences |  |  | 210,897 |  |  |  | 317,282 |  |  |  | 9,676 |
|  | $ | 2,047,377 |  |  | $ | 2,781,632 |  |  | $ | 84,832 |
Summary of Unused Loss Carry-forward |
| g. | Information about unused loss carry-forward, investment credits, tax-exemption and other tax relief
As of December 31, 2024, the unused loss carry-forward comprised:
Expiry Year |  | NT$ |  |  | US$ (Note 4) |
2025 |  | $ | 217,721 |  |  | $ | 6,640 |
2026 |  |  | 271,741 |  |  |  | 8,287 |
2027 |  |  | 355,338 |  |  |  | 10,837 |
2028 |  |  | 239,156 |  |  |  | 7,293 |
2029 and thereafter |  |  | 2,125,772 |  |  |  | 64,831 |
|  | $ | 3,209,728 |  |  | $ | 97,888 |
Summary of Unused Investment Credits | As of December 31, 2024, unused investment credits comprised:
Tax Credit Source |  | Remaining Creditable Amount |  |  | Expiry Year |
|  | NT$ |  |  | US$ (Note 4) |  |  |  |
Purchase of machinery and equipment |  | $ | 842,119 |  |  | $ | 25,682 |  |  |  | 2029 and thereafter |
Others |  |  | 91,209 |  |  |  | 2,782 |  |  |  | 2029 and thereafter |
|  | $ | 933,328 |  |  | $ | 28,464 |  |  |  |  |

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