Investments Accounted for Using the Equity Method (Tables)

12 Months Ended

Dec. 31, 2024


	December 31
	2023		2024
	NT$		NT$		US$ (Note 4)

Investments in associates	$	19,662,937	$	20,410,983	$	622,476
Investments in joint venture		15,377		12,357		377


	$	19,678,314	$	20,423,340	$	622,853

Investments in associates

Investments in associates accounted for using the equity method that w

ere

not individually material consisted of the following:


		Operating	Carrying Amount as of December 31
Name of Associate	Main Business	Location	2023		2024
			NT$		NT$		US$ (Note 4)

Yann Yuan Investment Co., Ltd. (“Yann Yuan”)	Engaged in investing activities	R.O.C.	$	10,250,888	$	10,317,044	$	314,640
ChipMOS Technologies Inc. (“ChipMOS”)	Engaged in the packaging and testing of semiconductors	R.O.C.		2,786,339		2,941,982		89,722
Hung Ching Development & Construction Co. (“HC”)	Engaged in the development, construction and leasing of real estate properties	R.O.C.		2,035,230		2,412,818		73,584
M-Universe Investments Pte. Ltd. (“MU”)	Investment company	Singapore		2,072,314		2,325,475		70,920
MACHVISION,INC. (“MACHVISION”)	Engaged in the manufacturing and trading of non-contact optical inspection equipment	R.O.C.		2,123,368		2,055,590		62,690


		Operating	Carrying Amount as of December 31
Name of Associate	Main Business	Location	2023			2024
			NT$			NT$			US$ (Note 4)

Chipletz, Inc. (“CHIPLETZ”)	Fabless substrate design house	U.S.A.	$	248,209		$	255,384		$	7,788
Questyle Audio Engineering Co., Ltd. (“QUESTYLE”)	Engaged in the research and development on technology and sales of electronic products, digital products, audio equipment and spare parts, domestic trading; import and export business	China		72,421			17,798			543
Deca Technologies Inc. (“DECA”)	Holding company with group engaged in the development of wafer level packaging	U.S.A.		53,357			58,100			1,772
Goodcare Holdings Inc. (“GOODCARE”)	Holding company, engaged in operation investment, long-term care and home services business	R.O.C.		20,811			26,792			817
Hung Ching Kwan Co. (“HCK”)	Engaged in the leasing of real estate properties	R.O.C.		(67,703	)		(83,098	)		(2,534	)

				19,595,234			20,327,885			619,942
	Add: Credit balance of investments accounted for using the equity method reclassified to other liabilities			67,703			83,098			2,534


			$	19,662,937		$	20,410,983		$	622,476

At each balance sheet date, the total percentages of ownership held by the Group were as follows:

Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows:

Aggregate information of associates that are not individually material

	$			$		$		$
	For the Year Ended December 31
	2022			2023		2024
	NT$			NT$		NT$		US$ (Note 4)

The Group’s share of:
Net income	$	1,083,538		$	1,091,814	$	899,723	$	27,439
Other comprehensive income (loss)		(3,082,307	)		2,439,733		142,182		4,336


Total comprehensive income (loss)	$	(1,998,769	)	$	3,531,547	$	1,041,905	$	31,775

Investments in joint venture

Investments in joint venture that was not individually material and accounted for using the equity method consisted of the following:


		Operating Location	Carrying Amount as of December 31
Name of Joint Venture	Main Business	Operating Location	2023		2024
			NT$		NT$		US$ (Note 4)

MUtek Electronics Co., Ltd. (“MUtek”)	Engaged in the production and wholesale of electronic products	R.O.C.	$	15,377	$	12,357	$	377

At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:

Information of joint venture that was not individually material

	$		$			$			$
	For the Year Ended December 31
	2022		2023			2024
	NT$		NT$			NT$			US$ (Note 4)

The Group’s share of:
Total net income (loss) and comprehensive income (loss)	$	101,839	$	(11,214	)	$	(3,021	)	$	(92	)