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Lease Arrangements (Tables)
 12 Months Ended
Dec. 31, 2024
Text block [abstract]  
Summary of Right-of-Use Assets
  a.
Right-of-use assets
 
$
                    
 $
                    
 $
                    
   
December 31
  
   
2023
    
2024
  
   
NT$
    
NT$
    
US$ (Note 4)
  
Carrying amounts
      
Land
  
$
7,111,397
 
  
$
7,747,283
 
  
$
236,270
 
Buildings and improvements
  
 
4,081,525
 
  
 
3,492,553
 
  
 
106,513
 
Machinery and equipment
  
 
179,270
  
  
 
545,748
  
  
 
16,644
  
Other equipment
  
 
70,074
 
  
 
65,503
 
  
 
1,997
 
 
 
 
    
 
 
    
 
 
  
 
$
 11,442,266
 
  
$
 11,851,087
 
  
$
361,424
 
 
 
 
    
 
 
    
 
 
  
 
$
                    
 $
                    
 $
                    
 $
                    
   
For the Year Ended December 31
  
   
2022
    
2023
    
2024
  
   
NT$
    
NT$
    
NT$
    
US$ (Note 4)
  
Additions to right-of-use assets
  
$
2,140,942
 
  
$
1,680,516
 
  
$
1,936,186
 
  
$
59,048
 
 
 
 
    
 
 
    
 
 
    
 
 
  
Depreciation charge for right-of-use assets
        
Land
  
$
236,673
  
  
$
246,617
  
  
$
267,959
  
  
$
8,172
  
Buildings and improvements
  
 
660,276
 
  
 
726,510
 
  
 
855,492
 
  
 
26,090
 
Machinery and equipment
  
 
538,639
 
  
 
292,936
 
  
 
246,799
 
  
 
7,527
 
Other equipment
  
 
32,452
 
  
 
37,957
 
  
 
44,890
 
  
 
1,369
 
 
 
 
    
 
 
    
 
 
    
 
 
  
 
$
 1,468,040
 
  
$
 1,304,020
 
  
$
 1,415,140
 
  
$
 43,158
 
 
 
 
    
 
 
    
 
 
    
 
 
  
Summary of Lease Liabilities
  b.
Lease liabilities
 
$
                    
 $
                    
 $
                    
   
December 31
  
   
2023
    
2024
  
   
NT$
    
NT$
    
US$ (Note 4)
  
Carrying amounts
      
Current
  
$
 1,062,239
  
  
$
986,489
  
  
$
30,085
  
 
 
 
    
 
 
    
 
 
  
Non-current
  
$
 7,159,767
  
  
$
 6,825,534
  
  
$
 208,159
  
 
 
 
    
 
 
    
 
 
  
Summary of Land and Buildings Improvements
The Group’s lease liabilities were mainly from land and buildings and improvements. The range of discount rates for lease liabilities was as follows:
 
    
December 31
  
    
2023
     
2024
  
Land (%)
     
0.54-8.00
       
0.54-8.00
  
Buildings and improvements (%)
      0.45-8.84        0.45-8.84  
Summary of Other Related Lease Information
  e.
Other lease information
 
$
                    
$
                    
$
                    
$
                    
 
 
For the Year Ended December 31
 
 
 
2022
 
 
2023
 
 
2024
 
 
 
NT$
 
 
NT$
 
 
NT$
 
 
US$ (Note 4)
 
Expenses relating to short-term leases
 
$
431,613
 
 
$
316,799
  
 
$
885,741
  
 
$
27,013
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Expenses relating to low-value assets leases
 
$
3,242
 
 
$
3,913
 
 
$
4,143
 
 
$
126
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Expenses relating to variable lease payments not included in the measurement of lease liabilities
 
$
126,584
 
 
$
124,883
 
 
$
70,263
 
 
$
2,143
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total cash outflow for leases
 
$
 2,494,384
 
 
$
 1,856,816
 
 
$
 3,426,478
 
 
$
 104,498