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Business Combinations (Tables)
 12 Months Ended
Dec. 31, 2024
Statement [LineItems]  
Summary of Subsidiary Acquired
  a.
Subsidiaries acquired
 
 
 
Principal Activity
 
Date of
Acquisition
 
Proportion of
Voting Equity
Interests
Acquired (%)
 
 
Consideration
Transferred
 
 
 
 
 
 
 
 
 
 
NT$
 
 
US$ (Note 4)
 
Hirschmann
  
Holding company and the group engaged in the design and manufacturing of automotive components
  
October 27, 2023
  
 
100.00
 
  
$
 2,317,201
 
  
       
 
 
    
ASEPCAYMAN  
  
Engaged in the packaging and testing of semiconductors
  
August 1, 2024
  
 
100.00
 
  
$
1,096,373
 
  
$
33,436
 
       
 
 
    
 
 
  
CHE
  
Engaged in the packaging and testing of semiconductors
  
August 1, 2024
  
 
100.00
  
  
$
1,945,678
  
  
$
59,338
  
       
 
 
    
 
 
  
Summary of Consideration Transferred in business combination
  b.
Consideration transferred
 
$                         $                         $                         $                         $                        
   
Hirschmann
    
ASEPCAYMAN
    
CHE
  
   
NT$
    
NT$
    
US$ (Note 4)
    
NT$
    
US$ (Note 4)
  
Cash
  
$
2,317,201
 
  
$
725,059
 
  
$
22,112
 
  
$
1,713,092
 
  
$
52,245
 
Contingent considerations
  
 
-
 
  
 
371,314
 
  
 
11,324
 
  
 
232,586
 
  
 
7,093
 
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
 
$
2,317,201
  
  
$
 1,096,373
  
  
$
33,436
  
  
$
 1,945,678
  
  
$
59,338
  
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition
  c.
Assets acquired and liabilities assumed at the date of acquisition
 
$                         $                         $                         $                         $                        
   
Hirschmann
    
   ASEPCAYMAN   
    
      CHE      
  
   
 NT$ 
    
 NT$ 
    
US$ (Note 4)
    
 NT$ 
    
US$ (Note 4)
  
Assets
          
Cash and cash equivalents
  
$
118,419
 
  
$
404,573
 
  
$
12,338
 
  
$
1,381,103
 
  
$
42,120
 
Trade and other receivables
  
 
1,336,203
 
  
 
213,592
 
  
 
6,514
 
  
 
87,935
 
  
 
2,682
 
Inventories
  
 
1,079,301
 
  
 
58,564
 
  
 
1,786
 
  
 
112,115
 
  
 
3,419
 
Property, plant and equipment
  
 
745,660
 
  
 
919,648
 
  
 
28,046
 
  
 
421,792
 
  
 
12,863
 
Right-of-use assets
  
 
143,629
 
  
 
-
 
  
 
-
 
  
 
96,894
 
  
 
2,955
 
Others
  
 
167,521
 
  
 
69,707
 
  
 
2,126
 
  
 
197,450
 
  
 
6,022
 
Liabilities
          
Trade and other payables
  
 
(745,653
) 
  
 
(263,095
) 
  
 
(8,023
)
  
 
(200,453
) 
  
 
(6,113
) 
Lease liabilities
  
 
(143,629
) 
  
 
-
 
  
 
-
 
  
 
(96,894
) 
  
 
(2,955
) 
Net defined benefit liabilities
  
 
(204,975
) 
  
 
(158,053
) 
  
 
(4,820
) 
  
 
-
 
  
 
-
 
Others
  
 
(200,276
) 
  
 
(71,848
) 
  
 
(2,191
) 
  
 
(54,264
) 
  
 
(1,655
) 
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Fair value of identifiable net assets acquired
  
$
 2,296,200
 
  
$
1,173,088
 
  
$
35,776
 
  
$
 1,945,678
 
  
$
59,338
 
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Summary of Goodwill Recognized on Acquisition
  d.
Goodwill (gain on bargain purchase) recognized on acquisition
 
   
$
                         
    
$
                         
    
$
                         
    
$
                         
    
$
                         
  
 
 
Hirschmann
 
 
ASEPCAYMAN
 
 
CHE
 
 
 
NT$
 
 
NT$
 
 
US$ (Note 4)
 
 
NT$
 
 
US$ (Note 4)
 
           
Consideration transferred
  
$
 2,317,201
 
  
$
1,096,373
  
  
$
33,436
  
  
$
1,945,678
 
  
$
59,338
 
Less: Fair value of identifiable net assets acquired
  
 
(2,296,200
) 
  
 
(1,173,088
) 
  
 
(35,776
) 
  
 
(1,945,678
) 
  
 
(59,338
) 
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Goodwill (gain on bargain purchase) recognized on acquisition
  
$
21,001
 
  
$
(76,715
) 
  
$
(2,340
) 
  
$
-
 
  
$
-
  
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Summary of Net Cash Outflow on Acquisition of Subsidiaries
  e.
Net cash outflow on acquisition of subsidiaries
 
   
$
                         
    
$
                         
    
$
                         
    
$
                         
    
$
                         
  
 
 
Hirschmann
 
 
ASEPCAYMAN
 
 
CHE
 
 
 
NT$
 
 
NT$
 
 
US$ (Note 4)
 
 
NT$
 
 
US$ (Note 4)
 
           
Consideration paid in cash
  
$
 2,317,201
 
  
$
725,059
 
  
$
22,112
 
  
$
1,713,092
 
  
$
52,245
 
Less: Cash and cash equivalent acquired
  
 
(118,419
) 
  
 
(404,573
) 
  
 
(12,338
) 
  
 
(1,381,103
) 
  
 
(42,120
) 
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Net cash outflow on acquisition of subsidiaries
  
$
2,198,782
 
  
$
320,486
 
  
$
9,774
 
  
$
331,989
 
  
$
10,125
  
 
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Summary of Impact of Acquisitions by Comprehensive Income
  f.
Impact of acquisitions on the results of the Group
The results of operations since the acquisition date were included in the consolidated statements of comprehensive income and were as follows:
 
   
$
                         
    
$
                         
    
$
                         
    
$
                         
    
$
                         
  
 
 
Hirschmann

(For the period
from October 27,
2023 through
December 31,
2023)
 
 
ASEPCAYMAN

(For the period from
August 1, 2024 through

December 31, 2024)
 
 
CHE

(For the period from
August 1, 2024 through

December 31, 2024)
 
 
 
NT$
 
 
NT$
 
 
US$ (Note 4)
 
 
NT$
 
 
US$ (Note 4)
 
           
Operating revenue
 
$
1,017,423
 
 
$
518,026
 
 
$
15,798
 
 
$
825,216
 
 
$
25,167
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net profit (loss)
 
$
46,075
 
 
$
(69,186
) 
 
$
(2,110
) 
 
$
152,594
 
 
$
4,654
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Summary of identification of the difference between the cost of the investment and the Group's share of FAFG's net fair value of identifiable assets and liabilities The adjustments to the consolidate balance sheet as of December 31, 2023 are summarized as follows:
   
December 31, 2023
  
   
Before
Retrospectively
Adjusted
    
After
Retrospectively
Adjusted
  
   
NT$
    
NT$
  
Consolidated balance sheet
    
Trade receivables, net
  
$
99,529,100
 
  
$
99,536,761
 
 
 
 
    
 
 
  
Other receivables
  
$
15,611,917
 
  
$
15,902,053
 
 
 
 
    
 
 
  
Current tax assets
  
$
905,345
 
  
$
875,598
 
 
 
 
    
 
 
  
Inventories
  
$
59,606,188
 
  
$
59,658,354
 
 
 
 
    
 
 
  
Other current assets
  
$
4,959,034
 
  
$
4,973,647
 
 
 
 
    
 
 
  
Property, plant and equipment
  
$
264,812,022
 
  
$
264,871,522
 
 
 
 
    
 
 
  
Goodwill
  
$
52,404,416
 
  
$
52,419,427
 
 
 
 
    
 
 
  
Other payables
  
$
44,242,885
 
  
$
44,556,840
 
 
 
 
    
 
 
  
Current tax liabilities
  
$
9,667,755
 
  
$
9,649,556
 
 
 
 
    
 
 
  
Deferred tax liabilities
  
$
7,598,008
 
  
$
7,703,646
 
 
 
 
    
 
 
  
Net defined benefit liabilities
  
$
4,122,158
  
  
$
4,130,104