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Profit Before Income Tax
 12 Months Ended
Dec. 31, 2024
Text block [abstract]  
Profit Before Income Tax
25.
PROFIT BEFORE INCOME TAX
 
  a.
Other operating income and expenses, net
 
   
For the Year Ended December 31
  
   
2022
    
2023
    
2024
  
   
NT$
    
NT$
    
NT$
    
US$ (Note 4)
  
Rental income
  
$
656,745
 
  
$
692,010
 
  
$
702,916
 
  
$
21,437
 
Gain on disposal of property, plant and equipment
  
 
113,356
 
  
 
161,761
 
  
 
208,980
 
  
 
6,373
 
Royalty income
  
 
638,867
 
  
 
674,859
 
  
 
275,289
 
  
 
8,396
 
Impairment loss on non-financial assets (Notes 15 and 19)
  
 
(327,569
) 
  
 
(146,570
) 
  
 
(133,880
) 
  
 
(4,083
) 
Others
  
 
(67,071
) 
  
 
(60,290
) 
  
 
119,287
 
  
 
3,638
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
$
  1,014,328
 
  
$
  1,321,770
 
  
$
  1,172,592
 
  
$
   35,761
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
  b.
Other income
 
   
For the Year Ended December 31
  
   
2022
    
2023
    
2024
  
   
NT$
    
NT$
    
NT$
    
US$ (Note 4)
  
Interest income
        
Bank deposits
  
$
    646,407
 
  
$
  1,510,422
 
  
$
  1,853,558
 
  
$
   56,528
 
Interest income from loans to related parties (Note 35)
  
 
-
 
  
 
-
 
  
 
29,960
  
  
 
914
  
Contracts with customers
  
 
8,340
  
  
 
2,985
  
  
 
-
 
  
 
-
 
 
   
For the Year Ended December 31
  
   
2022
    
2023
    
2024
  
   
NT$
    
NT$
    
NT$
    
US$ (Note 4)
  
Government subsidies
  
$
797,612
 
  
$
940,127
 
  
$
846,404
 
  
$
 25,813
  
Dividends income
  
 
278,381
  
  
 
256,160
  
  
 
194,812
  
  
 
5,941
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
$
  1,730,740
 
  
$
  2,709,694
 
  
$
  2,924,734
 
  
$
    89,196
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
  c.
Other gains and losses
 
   
For the Year Ended December 31
  
   
2022
    
2023
    
2024
  
   
NT$
    
NT$
    
NT$
    
US$ (Note 4)
  
Net gain on financial assets mandatorily at FVTPL
  
$
10,244,928
 
  
$
6,155,995
 
  
$
 11,726,761
 
  
$
357,632
 
Net loss arising on financial instruments held for trading
  
 
(6,137,183
) 
  
 
(4,295,484
) 
  
 
(1,908,202
) 
  
 
(58,195
) 
Gain on disposal of subsidiaries (Note 30)
  
 
-
 
  
 
529,721
 
  
 
-
 
  
 
-
 
Foreign exchange gains (losses), net
  
 
(2,459,474
) 
  
 
998,111
 
  
 
(5,538,433
) 
  
 
(168,907
)
Gain on bargain purchase (Note 29)
  
 
-
 
  
 
-
 
  
 
76,715
 
  
 
2,340
 
Impairment loss on investments accounted for using the equity method (Note 14)
  
 
(61,206
) 
  
 
-
 
  
 
(42,143
) 
  
 
(1,285
) 
Gain on disposal of investments accounted for using the equity method
  
 
80,317
 
  
 
55,795
 
  
 
20,952
 
  
 
639
 
Others
  
 
-
 
  
 
-
 
  
 
14,342
 
  
 
438
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
$
  1,667,382
 
  
$
  3,444,138
 
  
$
4,349,992
 
  
$
  132,662
  
 
 
 
    
 
 
    
 
 
    
 
 
  
 
  d.
Finance costs
 
   
For the Year Ended December 31
  
   
2022
    
2023
    
2024
  
   
NT$
    
NT$
    
NT$
    
US$ (Note 4)
  
Interest on lease liabilities
  
$
134,871
 
  
$
148,916
 
  
$
184,970
 
  
$
5,641
 
Interest on borrowings and
bonds payable
  
 
3,912,526
 
  
 
6,197,706
 
  
 
6,848,484
 
  
 
208,859
 
 
 
 
    
 
 
    
 
 
    
 
 
  
Total interest expense for financial liabilities measured at amortized cost
  
 
4,047,397
 
  
 
6,346,622
 
  
 
7,033,454
 
  
 
214,500
 
Less: Amounts included in the cost of qualifying assets
Property, plant and equipment
  
 
(58,263
) 
  
 
(107,712
) 
  
 
(285,611
) 
  
 
(8,710
) 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
 
3,989,134
 
  
 
6,238,910
 
  
 
6,747,843
 
  
 
205,790
 
Other finance costs
  
 
20,648
 
  
 
33,176
 
  
 
29,189
 
  
 
890
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
$
  4,009,782
 
  
$
  6,272,086
 
  
$
  6,777,032
 
  
$
  206,680
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
Information relating to the capitalized borrowing costs was as follows:
 
        
For the Year Ended December 31
    
   
  
   2022  
    
  2023  
  
    2024    
Annual interest capitalization rates
         
Property, plant and equipment (%)
       
0.59-4.22
    
1.46-6.82
  
1.68-6.40
 
  e.
Depreciation and amortization
 
   
For the Year Ended December 31
  
   
2022
    
2023
    
2024
  
   
NT$
    
NT$
    
NT$
    
US$ (Note 4)
  
Property, plant and equipment
  
$
  48,945,756
 
  
$
  51,799,481
 
  
$
53,500,799
 
  
$
1,631,619
 
Right-of-use assets
  
 
1,468,040
 
  
 
1,304,020
 
  
 
1,415,140
 
  
 
43,158
 
Investment properties
  
 
1,107,014
 
  
 
1,091,879
 
  
 
1,079,259
 
  
 
32,914
 
Other intangible assets
  
 
3,931,079
 
  
 
3,906,483
 
  
 
3,820,014
 
  
 
116,499
 
 
 
 
    
 
 
    
 
 
    
 
 
  
Total
  
$
55,451,889
 
  
$
58,101,863
 
  
$
59,815,212
 
  
$
1,824,190
 
 
 
 
    
 
 
    
 
 
    
 
 
  
Summary of depreciation by function
        
Operating costs
  
$
47,894,701
 
  
$
49,701,740
 
  
$
51,031,493
 
  
$
1,556,313
 
Operating expenses
  
 
3,626,109
 
  
 
4,493,640
 
  
 
4,963,705
 
  
 
151,378
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
$
51,520,810
 
  
$
54,195,380
 
  
$
55,995,198
 
  
$
1,707,691
 
 
 
 
    
 
 
    
 
 
    
 
 
  
Summary of amortization by function
        
Operating costs
  
$
2,465,837
 
  
$
2,433,492
 
  
$
2,370,726
 
  
$
72,300
 
Operating expenses
  
 
1,465,242
 
  
 
1,472,991
 
  
 
1,449,288
 
  
 
44,199
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
$
3,931,079
  
  
$
3,906,483
  
  
$
3,820,014
 
  
$
116,499
 
 
 
 
    
 
 
    
 
 
    
 
 
  
Refer to Note 19 for information relating to the line items in which any amortization of intangible assets is included.
 
  f.
Operating expenses directly related to investment properties
 
   
For the Year Ended December 31
  
   
2022
    
2023
    
2024
  
   
NT$
    
NT$
    
NT$
    
US$ (Note 4)
  
Direct operating expenses of investment properties that generated rental income
  
$
   1,616,197
  
  
$
  1,593,819
  
  
$
 1,549,651
 
  
$
   47,260
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
  g.
Employee benefits expense
 
   
For the Year Ended December 31
  
   
2022
    
2023
    
2024
  
   
NT$
    
NT$
    
NT$
    
US$ (Note 4)
  
Post-employment benefits
        
Defined contribution plans
  
$
   3,590,439
  
  
$
  3,671,057
  
  
$
 3,851,095
 
  
$
   117,447
 
 
 
 
For the Year Ended December 31
 
 
 
2022
 
 
2023
 
 
2024
 
 
 
NT$
 
 
NT$
 
 
NT$
 
 
US$ (Note 4)
 
Defined benefit plans
  
$
188,141
 
  
$
209,978
 
  
$
213,990
 
  
$
6,526
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
 
3,778,580
 
  
 
3,881,035
 
  
 
4,065,085
 
  
 
123,973
 
Equity-settled share-based payments
  
 
989,843
 
  
 
742,890
 
  
 
2,188,600
 
  
 
66,746
 
Other employee benefits
  
 
98,404,937
 
  
 
86,893,030
 
  
 
93,677,548
 
  
 
2,856,894
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
$
103,173,360
 
  
$
91,516,955
 
  
$
99,931,233
 
  
$
3,047,613
 
 
 
 
    
 
 
    
 
 
    
 
 
  
Summary of employee benefits expense by function
        
Operating costs
  
$
65,063,705
 
  
$
58,390,785
 
  
$
61,843,852
 
  
$
1,886,058
 
Operating expenses
  
 
38,109,655
 
  
 
33,126,170
 
  
 
38,087,381
 
  
 
1,161,555
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
$
 103,173,360
 
  
$
 91,516,955
 
  
$
 99,931,233
 
  
$
 3,047,613
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
  h.
Employees’ compensation and remuneration to directors
The Articles stipulates to distribute employees’ compensation and remuneration to directors at the rates of 0.01%-1.00% and no higher than 0.75%, respectively, of net profit before income tax, employees’ compensation and remuneration to directors.
 
 
 
For the Year Ended December 31
 
 
 
2023
 
 
2024
 
 
 
Accrual

Rate (%)
 
Accrual
Amount
 
 
Accrual

Rate (%)
 
Accrual Amount
 
 
 
 
 
NT$
 
 
 
 
NT$
 
 
US$ (Note 4)
 
Employees’ compensation
  
0.25
  
$
79,385
 
  
0.25
  
$
81,113
 
  
$2,474
 
Remuneration to directors
  
0.40
  
 
 127,016
 
  
0.25
  
 
79,947
 
  
 
2,438
 
If there is a change in the proposed amounts after the consolidated financial statement authorized for issue, the differences are recorded as a change in accounting estimate and will be adjusted in the following year.
In March 2023 and March 2024, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2022 and 2023, respectively. The differences between the resolved amounts and the accrued amounts reflected in the annual consolidated financial statements for the years ended December 31, 2022 and 2023 were deemed changes in estimates. The differences were NT$1,572 thousand and NT$1,951 thousand (US$60 thousand) and were adjusted in net profit for each of the years ended December 31, 2023 and 2024, respectively.
 
    
For Year 2022
     
For Year 2023
  
    
Employees’
 compensation 
     
Remuneration
  to directors  
     
Employees’
 compensation 
     
Remuneration
  to directors  
  
    
NT$
     
NT$
     
NT$
     
NT$
  
Resolved by the board of directors
   
$
155,463
 
   
$
247,000
 
   
$
79,450
 
   
$
125,000
 
  
 
 
     
 
 
     
 
 
     
 
 
  
Recognized in the consolidated financial statements
   
$
155,398
 
   
$
248,637
 
   
$
79,385
 
   
$
127,016
 
  
 
 
     
 
 
     
 
 
     
 
 
  
 
Information for the employees’ compensation and the remuneration to directors resolved by the board of directors is available at the Market Observation Post System website of the Taiwan Stock Exchange (the “TWSE”).