Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2024

Summary of Property, Plant and Equipment

The carrying amounts of each class of property, plant and equipment were as follows:

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

Land and land improvements	$	13,523,172	$	17,570,624	$	535,853
Buildings and improvements		100,733,745		121,588,485		3,708,096
Machinery and equipment		126,826,200		137,430,483		4,191,232
Other equipment		3,023,212		3,203,839		97,708
Construction in progress and machinery under installation		20,765,193		32,738,040		998,415


	$	264,871,522	$	312,531,471	$	9,531,304

For the year ended December 31, 2022


	Land			Buildings and Improvements			Machinery and Equipment			Other Equipment			Construction in Progress and Machinery under Installation			Total
	NT$			NT$			NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2022	$	11,530,540		$	152,641,699		$	423,488,598		$	14,601,044		$	16,932,273		$	619,194,154
Additions		1,453,816			302,092			1,514,563			137,208			72,392,895			75,800,574
Disposals		(63,446	)		(1,129,046	)		(7,457,317	)		(1,176,897	)		(6,271	)		(9,832,977	)
Reclassification		-			19,150,796			51,716,057			560,828			(71,530,690	)		(103,009	)
Effect of foreign currency exchange differences		85,983			1,833,158			4,232,801			232,425			285,199			6,669,566


Balance at December 31, 2022	$	13,006,893		$	172,798,699		$	473,494,702		$	14,354,608		$	18,073,406		$	691,728,308


Accumulated depreciation and impairment
Balance at January 1, 2022	$	-		$	73,367,762		$	295,286,082		$	10,672,760		$	-		$	379,326,604
Depreciation expense		-			7,516,917			39,819,816			1,609,023			-			48,945,756
Impairment losses recognized		-			244,719			155,334			5,346			-			405,399
Disposals		-			(1,081,082	)		(7,114,817	)		(1,138,221	)		-			(9,334,120	)
Reclassification		-			198,534			365,180			(365,180	)		-			198,534
Effect of foreign currency exchange differences		-			928,558			2,853,622			169,337			-			3,951,517


Balance at December 31, 2022	$	-		$	81,175,408		$	331,365,217		$	10,953,065		$	-		$	423,493,690

For the year ended December 31, 2023

(Retrospectively Adjusted)


	Land and Land Improvements			Buildings and Improvements			Machinery and Equipment			Other Equipment			Construction in Progress and Machinery under Installation			Total
	NT$			NT$			NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2023	$	13,006,893		$	172,798,699		$	473,494,702		$	14,354,608		$	18,073,406		$	691,728,308
Additions		424,130			1,866,786			2,308,779			141,158			44,017,796			48,758,649
Disposals		(3,436	)		(8,786,519	)		(7,912,516	)		(1,441,685	)		(9,457	)		(18,153,613	)
Reclassification		142,562			16,398,574			24,044,088			992,109			(41,394,745	)		182,588
Acquisitions through business combinations (Note 29)		18,049			150,347			1,159,537			136,687			167,477			1,632,097
Effect of foreign currency exchange differences		(6,585	)		(594,470	)		(2,395,051	)		(88,219	)		(89,284	)		(3,173,609	)


Balance at December 31, 2023	$	13,581,613		$	181,833,417		$	490,699,539		$	14,094,658		$	20,765,193		$	720,974,420


Accumulated depreciation and impairment

Balance at January 1, 2023	$	-		$	81,175,408		$	331,365,217		$	10,953,065		$	-		$	423,493,690
Depreciation expense		17,860			8,896,551			41,403,363			1,481,707			-			51,799,481
Impairment losses recognized		-			134,999			10,802			769			-			146,570
Disposals		(3,436	)		(8,771,076	)		(7,774,818	)		(1,431,696	)		-			(17,981,026	)
Reclassification		43,725			(35,568	)		7,674			35,200			-			51,031
Acquisitions through business combinations (Note 29)		-			24,770			735,808			125,322			-			885,900
Effect of foreign currency exchange differences		292			(325,412	)		(1,874,707	)		(92,921	)		-			(2,292,748	)


Balance at December 31, 2023	$	58,441		$	81,099,672		$	363,873,339		$	11,071,446		$	-		$	456,102,898


For the year ended December 31, 2024
	Land and Land Improvements			Buildings and Improvements			Machinery and Equipment			Other Equipment			Construction in Progress and Machinery under Installation			Total
	NT$			NT$			NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2024 (Retrospectively Adjusted)	$	13,581,613		$	181,833,417		$	490,699,539		$	14,094,658		$	20,765,193		$	720,974,420
Additions		3,931,878			6,177,957			2,033,804			239,234			83,824,673			96,207,546
Disposals		(152,357	)		(3,250,387	)		(10,611,069	)		(1,097,340	)		(5,396	)		(15,116,549	)
Reclassification		4,699			23,003,450			48,348,102			1,084,919			(72,457,183	)		(16,013	)
Acquisitions through business combinations (Note 29)		175,261			1,153,289			7,575,012			660,442			14,817			9,578,821
Effect of foreign currency exchange differences		106,652			3,549,566			4,611,503			334,002			595,936			9,197,659


Balance at December 31, 2024	$	17,647,746		$	212,467,292		$	542,656,891		$	15,315,915		$	32,738,040		$	820,825,884


Accumulated depreciation and impairment

Balance at January 1, 2024 (Retrospectively Adjusted)	$	58,441		$	81,099,672		$	363,873,339		$	11,071,446		$	-		$	456,102,898
Depreciation expense		17,255			10,126,682			41,930,945			1,425,917			-			53,500,799
Impairment losses recognized		-			16,472			32,455			276			84,677			133,880
Disposals		-			(2,994,916	)		(10,352,348	)		(1,090,547	)		-			(14,437,811	)
Reclassification		-			14,145			(2,892	)		1,463			(84,677	)		(71,961	)
Acquisitions through business combinations (Note 29)		-			955,951			6,918,742			362,687			-			8,237,380
Effect of foreign currency exchange differences		1,426			1,660,801			2,826,167			340,834			-			4,829,228


Balance at December 31, 2024	$	77,122		$	90,878,807		$	405,226,408		$	12,112,076		$	-		$	508,294,413


	Land and Land Improvements			Buildings and Improvements			Machinery and Equipment			Other Equipment			Construction in Progress and Machinery under Installation			Total
	US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)

Cost

Balance at January 1, 2024 (Retrospectively Adjusted)	$	414,200		$	5,545,393		$	14,964,914		$	429,846		$	633,278		$	21,987,631
Additions		119,911			188,410			62,025			7,296			2,556,410			2,934,052
Disposals		(4,646	)		(99,127	)		(323,607	)		(33,466	)		(165	)		(461,011	)
Reclassification		143			701,539			1,474,477			33,087			(2,209,734	)		(488	)
Acquisitions through business combinations (Note 29)		5,345			35,171			231,016			20,142			452			292,126
Effect of foreign currency exchange differences		3,252			108,251			140,638			10,186			18,174			280,501


Balance at December 31, 2024	$	538,205		$	6,479,637		$	16,549,463		$	467,091		$	998,415		$	25,032,811


Accumulated depreciation and impairment

Balance at January 1, 2024 (Retrospectively Adjusted)	$	1,782		$	2,473,305		$	11,097,083		$	337,647		$	-		$	13,909,817
Depreciation expense		526			308,835			1,278,772			43,486			-			1,631,619
Impairment losses recognized		-			502			990			9			2,582			4,083
Disposals		-			(91,336	)		(315,717	)		(33,259	)		-			(440,312	)
Reclassification		-			431			(88	)		45			(2,582	)		(2,194	)
Acquisitions through business combinations (Note 29)		-			29,154			211,002			11,061			-			251,217
Effect of foreign currency exchange differences		44			50,650			86,189			10,394			-			147,277

Balance at December 31, 2024	$	2,352		$	2,771,541		$	12,358,231		$	369,383		$	-		$	15,501,507

Summary of Property, Plant and Equipment Useful Lives

Each class of property, plant and equipment was depreciated on a straight-line basis over the following useful lives:


Land improvements			7-30 years
Buildings and improvements
Main plant buildings			10-55 years
Cleanrooms			10-20 years
Others			3-24 years
Machinery and equipment			2-15 years
Other equipment			2-25 years