XML 78 R62.htm IDEA: XBRL DOCUMENT

Goodwill (Tables)

12 Months Ended

Dec. 31, 2024

Text block [abstract]

Summary of Goodwill

For the year ended December 31, 2022


		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Balance at January 1, 2022		$	54,486,526			$	2,414,113			$	52,072,413
Effect of foreign currency exchange differences			240,986				-				240,986

Balance at December 31, 2022		$	54,727,512			$	2,414,113			$	52,313,399

For the year ended December 31, 2023

(Retrospectively Adjusted)


		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Balance at January 1, 2023		$	54,727,512			$	2,414,113			$	52,313,399
Acquisitions through business combinations (Note 29)			21,001				-				21,001
Effect of foreign currency exchange differences			85,027				-				85,027


Balance at December 31, 2023		$	54,833,540			$	2,414,113			$	52,419,427

For the year ended December 31, 2024


		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Balance at January 1, 2024 (Retrospectively Adjusted)		$	54,833,540			$	2,414,113			$	52,419,427
Effect of foreign currency exchange differences			105,915				-				105,915

Balance at December 31, 2024		$	54,939,455			$	2,414,113			$	52,525,342


		Cost				Accumulated impairment				Carrying amount
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)

Balance at January 1, 2024 (Retrospectively Adjusted)		$	1,672,264			$	73,623			$	1,598,641
Effect of foreign currency exchange differences			3,230				-				3,230

Balance at December 31, 2024		$	1,675,494			$	73,623			$	1,601,871

Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units


		December 31
		2023				2024
		(Retrospectively Adjusted)
Cash-generating units		NT$				NT$				US$ (Note 4)

Packaging segment		$	35,426,817			$	35,437,523			$	1,080,742
Testing segment			13,414,094				13,489,766				411,399
EMS segment			3,430,415				3,449,952				105,214
Others			148,101				148,101				4,516


		$	52,419,427			$	52,525,342			$	1,601,871