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Trade Receivables, Net (Tables)

12 Months Ended

Dec. 31, 2024

Statement [LineItems]

Summary of Trade Receivables, Net

		December 31
		2023 (Retrospectively Adjusted)				2024
		NT$				NT$				US$ (Note 4)
At amortized cost
Gross carrying amount		$	94,232,032			$	107,294,445			$	3,272,170
Less: Allowance for impairment loss			332,756				407,133				12,416
			93,899,276				106,887,312				3,259,754
At FVTOCI			5,637,485				6,532,508				199,222
		$	99,536,761			$	113,419,820			$	3,458,976

Summary of Loss Allowance of Trade Receivables Based on Group's Provision Matrix

The following table details the loss allowance of trade receivables based on the Group’s provision matrix.

December 31, 2023

		Not Past Due				Overdue  1 to 30 days				Overdue 31 to 90 Days				Overdue Over 91 Days				Individually  Impaired				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Expected credit loss rate			0%				0%-10%				0%-70%				1%-100%				0%-100%
Gross carrying amount		$	87,272,289			$	4,915,827			$	1,334,335			$	251,769			$	457,812			$	94,232,032
Loss allowance (Lifetime ECLs) (Retrospectively Adjusted)			(11,118	)			(1,521	)			(17,260	)			(131,650	)			(171,207	)			(332,756	)
		$	87,261,171			$	4,914,306			$	1,317,075			$	120,119			$	286,605			$	93,899,276

December 31, 2024
		Not Past Due				Overdue 1 to 30 days				Overdue 31 to 90 Days				Overdue Over 91 Days				Individually Impaired				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Expected credit loss rate			0%				0%-10%				0%-70%				1%-100%				0%-100%
Gross carrying amount		$	98,650,390			$	6,644,672			$	1,431,402			$	472,061			$	95,920			$	107,294,445
Loss allowance (Lifetime ECLs)			(31,490	)			(4,262	)			(57,708	)			(229,042	)			(84,631	)			(407,133	)
		$	98,618,900			$	6,640,410			$	1,373,694			$	243,019			$	11,289			$	106,887,312
		Not Past Due				Overdue 1 to 30 days				Overdue 31 to 90 Days				Overdue Over 91 Days				Individually Impaired				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Expected credit loss rate			0%				0%-10%				0%-70%				1%-100%				0%-100%
Gross carrying amount		$	3,008,551			$	202,643			$	43,654			$	14,397			$	2,925			$	3,272,170
Loss allowance (Lifetime ECLs)			(960	)			(130	)			(1,760	)			(6,985	)			(2,581	)			(12,416	)
		$	3,007,591			$	202,513			$	41,894			$	7,412			$	344			$	3,259,754

Summary of Movements of Loss Allowance of Trade Receivables

The movements of the loss allowance of trade receivables were as follows:

		December 31
		2022				2023 (Retrospectively Adjusted)				2024
		NT$				NT$				NT$				US$ (Note 4)
Balance at January 1		$	103,353			$	164,408			$	332,756			$	10,148
Remeasurement of loss allowance			59,490				108,672				154,301				4,706
Acquisition through business combinations			-				67,034				-				-
Amounts written off			-				(8,376	)			(92,319	)			(2,816	)
Effects of foreign currency exchange differences			1,565				1,018				12,395				378
Balance at December 31		$	164,408			$	332,756			$	407,133			$	12,416

Summary of Loss Allowance For Current Financial Assets At Fair Value Routed Through Other Comprehensive Income

The following table details the loss allowance of trade receivables at FVTOCI based on the Group’s provision matrix.

December 31, 2023

		Not Past Due				Overdue 1 to 30 days				Overdue 31 to 90 Days				Overdue Over 91 Days				Total
		NT$				NT$				NT$				NT$				NT$
Expected credit loss rate			0%				0%				0%				0%
Gross carrying amount		$	5,548,363			$	5			$	76,717			$	12,400			$	5,637,485
Loss allowance (Lifetime ECLs)			-				-				-				-				-
		$	5,548,363			$	5			$	76,717			$	12,400			$	5,637,485
December 31, 2024
		Not Past Due				Overdue 1 to 30 days				Overdue 31 to 90 Days				Overdue Over 91 Days				Total
		NT$				NT$				NT$				NT$				NT$
Expected credit loss rate			0%				0%				0%				0%
Gross carrying amount		$	6,407,425			$	5,549			$	106,134			$	13,400			$	6,532,508
Loss allowance (Lifetime ECLs)			-				-				-				-				-
		$	6,407,425			$	5,549			$	106,134			$	13,400			$	6,532,508
		Not Past Due				Overdue 1 to 30 days				Overdue 31 to 90 Days				Overdue Over 91 Days				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Expected credit loss rate			0%				0%				0%				0%
Gross carrying amount		$	195,408			$	169			$	3,237			$	408			$	199,222
Loss allowance (Lifetime ECLs)			-				-				-				-				-
		$	195,408			$	169			$	3,237			$	408			$	199,222

Disclosure of transferred financial assets that are not derecognised in their entirety

The Group’s outstanding trade receivables transferred but not yet due were as follows:

Counterparty

Receivables Factoring Proceed

Reclassified to Other Receivables

Advances Received - Unused

Advances Received - Used

Annual Interest Rates on Advances Received (%)

December 31, 2023

BNP Paribas

EUR 28,545

EUR 28,545

EUR 27,206

EUR           -

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