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Consolidated Statements of Cash Flows
$ in Thousands, $ in Thousands
 12 Months Ended
Dec. 31, 2024
TWD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
TWD ($)
Dec. 31, 2022
TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES        
Profit before income tax $ 41,733,373 $ 1,272,747 $ 42,611,823 $ 81,763,628
Adjustments for:        
Depreciation expense 55,995,198 1,707,691 54,195,380 51,520,810
Amortization expense 3,820,014 116,499 3,906,483 3,931,079
Net gain on fair value change of financial assets and liabilities at fair value through profit or loss (9,832,900) (299,875) (1,860,511) (4,107,745)
Finance costs 6,777,032 206,680 6,272,086 4,009,782
Interest income (1,883,518) (57,442) (1,513,407) (654,747)
Dividend income (194,812) (5,941) (256,160) (278,381)
Share-based payment compensations 2,188,600 66,746 742,890 989,843
Share of profit of associates and joint ventures (896,702) (27,347) (1,080,600) (1,185,377)
Gain on disposal of property, plant and equipment (208,980) (6,373) (161,761) (113,356)
Gain on disposal of investments accounted for using the equity method (20,952) (639) (55,795) (80,317)
Impairment loss recognized on financial assets 195,455 5,961 108,443 119,974
Impairment loss recognized on non-financial assets 603,756 18,413 3,536,506 2,359,055
Gain on disposal of subsidiaries 0 0 (529,721) 0
Gain on bargain purchase (76,715) (2,340)    
Net loss on foreign currency exchange 3,377,808 103,013 10,127 6,318,273
Others (65,671) (2,003) 34,888 6,766
Changes in operating assets and liabilities        
Financial assets mandatorily at fair value through profit or loss 7,767,363 236,882 8,453,963 7,070,941
Contract assets (540,241) (16,476) 631,097 (123,964)
Trade receivables (14,331,791) (437,078) 15,868,810 754,156
Other receivables 1,068,459 32,585 348,614 (1,953,605)
Inventories 1,781,135 54,319 25,401,815 (21,669,101)
Other current assets (620,913) (18,936) (292,294) 20,864
Other financial assets 1,009,130 30,776 (718,946) (3,476,090)
Other operating activities assets 181,390 5,532 92,135 (606,418)
Financial liabilities held for trading (2,966,792) (90,478) (3,619,901) (5,928,083)
Trade payables 7,694,702 234,666 (9,037,355) (5,456,906)
Other payables 1,540,330 46,976 (8,281,769) 7,047,162
Other current liabilities 95,790 2,921 (877,245) 1,592,098
Other operating activities liabilities (387,660) (11,822) (182,534) 5,265,384
Cash generated from operations 103,801,888 3,165,657 133,747,061 127,135,725
Interest received 1,811,676 55,251 1,479,507 652,679
Dividend received 665,916 20,309 668,883 957,611
Interest paid (6,419,091) (195,764) (5,998,956) (3,494,516)
Income tax paid (9,072,635) (276,689) (15,474,646) (14,250,527)
Net cash generated from operating activities 90,787,754 2,768,764 114,421,849 111,000,972
CASH FLOWS FROM INVESTING ACTIVITIES        
Purchase of financial assets at fair value through other comprehensive income (13,560) (413) (184,355) (20,000)
Proceeds from disposal of financial assets at fair value through other comprehensive income 405 12 0 0
Return of capital from financial assets at fair value through other comprehensive income 184,050 5,613 188,347 63,051
Acquisition of associates and joint ventures (14,700) (448) (2,259,757) (117,589)
Proceeds from disposal of investments accounted for using the equity method 0 0 489,329 0
Net proceeds outflow on acquisition of subsidiaries (1,627,074) (49,621) (1,224,183) 0
Net proceeds from disposal of subsidiaries 0 0 2,093,700 0
Payments for property, plant and equipment (79,521,938) (2,425,189) (54,158,229) (72,639,905)
Proceeds from disposal of property, plant and equipment 908,053 27,693 475,326 749,757
Payments for intangible assets (1,567,300) (47,798) (395,651) (382,767)
Proceeds from disposal of intangible assets 10,177 310 9,901 4,932
Payments for right-of-use assets (593,496) (18,100) (35,851) (682,602)
Payments for investment properties (15,145) (462) (35,304) (114,786)
Proceeds from disposal of investment properties 34 1 0 0
Increase in other financial assets (1,686,349) (51,429) (485,132) (268,205)
Decrease in other financial assets 1,530,701 46,682 226,397 252,845
Increase in other non-current assets (473,350) (14,436) (294,680) (267,003)
Decrease in other non-current assets 140,976 4,300 80,668 280,916
Income tax paid (1,170,149) (35,686) 0 (842,440)
Other investing activities items 0 0 387,480 31,922
Net cash used in investing activities (83,908,665) (2,558,971) (55,121,994) (73,951,874)
CASH FLOWS FROM FINANCING ACTIVITIES        
Proceeds from short-term borrowings 0 0 3,231,840 1,866,253
Proceeds from short-term bills payable 0 0 2,787,340 0
Repayment of short-term borrowings (4,514,729) (137,686) 0 0
Repayment of short-term bills payable (2,787,340) (85,006) 0 0
Proceeds from bonds offering 1,035,014 31,565 2,426,634 6,365,377
Repayment of bonds payable (13,902,400) (423,983) (5,000,000) (9,904,800)
Proceeds from long-term borrowings 244,731,255 7,463,594 286,268,360 214,642,236
Repayment of long-term borrowings (208,074,986) (6,345,684) (300,531,590) (244,158,657)
Repayment of the principle portion of lease liabilities (1,547,291) (47,188) (1,136,666) (1,035,019)
Dividends paid (22,459,417) (684,947) (37,840,609) (29,990,842)
Proceeds from exercise of employee share options 1,103,058 33,640 1,175,260 1,069,255
Payments for buy-back of ordinary shares 0 0 0 (205,608)
Decrease in non-controlling interests (872,613) (26,612) (484,348) (1,108,010)
Other financing activities items 18,243 556 2,740 1,009
Net cash used in financing activities (7,271,206) (221,751) (49,101,039) (62,458,806)
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH AND CASH EQUIVALENTS HELD IN FOREIGN CURRENCY 9,600,423 292,785 (954,692) 7,376,757
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 9,208,306 280,827 9,244,124 (18,032,951)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR 67,284,518 2,051,983 58,040,394 76,073,345
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR $ 76,492,824 $ 2,332,810 $ 67,284,518 $ 58,040,394