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Operating Segments Information (Tables)

12 Months Ended

Dec. 31, 2024

Text block [abstract]

Summary of Segment Information

a. Segment revenues and operation results

																		Adjustments
		Packaging				Testing				EMS				Others				and Eliminations				Total
		NT$				NT$				NT$				NT$				NT$				NT$
For the year ended December 31, 2022
Revenue from external customers		$	303,947,502			$	55,960,182			$	301,966,818			$	8,998,141			$	-			$	670,872,643
Inter-group revenues (Note 1)			6,940,878				524,387				35,533,226				9,080,132				(52,078,623	)			-
Segment revenues			310,888,380				56,484,569				337,500,044				18,078,273				-				722,951,266
Interest income			109,148				84,562				418,507				42,530				-				654,747
Interest expense			(2,150,382	)			(463,043	)			(1,029,128	)			(346,581	)			-				(3,989,134	)
Depreciation and amortization			(33,509,358	)			(14,901,939	)			(4,654,383	)			(2,386,209	)			-				(55,451,889	)
Share of the profit or loss of associates and joint ventures			779,474				81,627				324,276				-				-				1,185,377
Impairment loss			(64,257	)			(105,169	)			(219,349	)			-				-				(388,775	)
Segment profit before income tax			51,824,439				14,626,156				14,368,179				944,854				-				81,763,628
Expenditures for segment assets			45,936,563				21,765,965				6,188,401				1,909,645				-				75,800,574
December 31, 2022
Investments accounted for using the equity method			10,341,203				1,643,940				2,694,203				-				-				14,679,346
Contract assets			4,869,541				861,632				-				-				-				5,731,173
For the year ended December 31, 2023
Revenue from external customers			256,805,887				49,879,923				268,218,002				7,010,659				-				581,914,471
Inter-group revenues (Note 1)			4,550,622				447,279				26,639,833				6,776,002				(38,413,736	)			-
Segment revenues			261,356,509				50,327,202				294,857,835				13,786,661				-				620,328,207
Interest income			188,704				124,443				1,087,121				113,139				-				1,513,407
Interest expense			(2,907,679	)			(720,145	)			(1,816,814	)			(794,272	)			-				(6,238,910	)
Depreciation and amortization			(34,110,372	)			(16,173,653	)			(5,335,496	)			(2,482,342	)			-				(58,101,863	)
Share of the profit or loss of associates and joint ventures			916,310				134,667				38,211				(8,588	)			-				1,080,600
Impairment loss			(81,133	)			(65,437	)			-				-				-				(146,570	)
Segment profit before income tax			25,405,636				9,369,875				9,216,053				(1,379,741	)			-				42,611,823
Expenditures for segment assets			27,881,152				13,664,416				6,207,532				1,005,549				-				48,758,649
December 31, 2023
Investments accounted for using the equity method			15,159,266				2,338,125				2,160,112				20,811				-				19,678,314
Contract assets			4,066,174				1,033,902				-				-				-				5,100,076
For the year ended December 31, 2024
Revenue from external customers			261,731,413				54,561,480				271,293,309				7,823,383				-				595,409,585
Inter-group revenues (Note 1)			5,829,221				420,691				35,110,458				6,536,547				(47,896,917	)			-
Segment revenues			267,560,634				54,982,171				306,403,767				14,359,930				-				643,306,502
Interest income			223,222				182,106				1,409,437				68,753				-				1,883,518
Interest expense			(2,701,084	)			(766,292	)			(2,062,626	)			(1,217,841	)			-				(6,747,843	)
Depreciation and amortization			(33,951,864	)			(17,457,538	)			(5,895,380	)			(2,510,430	)			-				(59,815,212	)
Share of the profit or loss of associates and joint ventures			698,852				53,574				152,996				(8,720	)			-				896,702
Impairment loss			(121,992	)			(2,845	)			(51,186	)			-				-				(176,023	)
Segment profit before income tax			28,948,970				10,616,147				7,594,473				(5,426,217	)			-				41,733,373
Expenditures for segment assets			58,566,380				31,397,079				5,551,760				692,327				-				96,207,546
December 31, 2024
Investments accounted for using the equity method			15,422,237				2,618,682				2,355,629				26,792				-				20,423,340
Contract assets			4,337,297				1,303,020				-				-				-				5,640,317
																		Adjustments
		Packaging				Testing				EMS				Others				and Eliminations				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
For the year ended December 31, 2024
Revenue from external customers		$	7,982,050			$	1,663,967			$	8,273,660			$	238,590			$	-			$	18,158,267
Inter-group revenues (Note 1)			177,774				12,830				1,070,767				199,346				(1,460,717	)			-
Segment revenues			8,159,824				1,676,796				9,344,427				437,937				-				19,618,984
Interest income			6,808				5,554				42,984				2,096				-				57,442
Interest expense			(82,375	)			(23,370	)			(62,904	)			(37,141	)			-				(205,790	)
Depreciation and amortization			(1,035,433	)			(532,404	)			(179,792	)			(76,561	)			-				(1,824,190	)
Share of the profit or loss of associates and joint ventures			21,313				1,634				4,666				(266	)			-				27,347
Impairment loss			(3,720	)			(87	)			(1,561	)			-				-				(5,368	)
Segment profit before income tax			882,859				323,762				231,609				(165,483	)			-				1,272,747
Expenditures for segment assets			1,786,105				957,520				169,313				21,114				-				2,934,052
December 31, 2024
Investments accounted for using the equity method			470,334				79,863				71,840				816				-				622,853
Contract assets			132,275				39,738				-				-				-				172,013

Note 1: Inter-group revenues were eliminated upon consolidation.

Note 2: The disaggregated product and service type from the Group’s contract with customer is the same as those disclosed in above reportable segment.

Summary of Revenue from Major Products and Services

b. Revenue from major products and services

		For the Year Ended December 31
		2022				2023				2024
		NT$				NT$				NT$				US$ (Note 4)
Packaging service		$	303,947,502			$	256,805,887			$	261,731,413			$	7,982,050
Testing service			55,960,182				49,879,923				54,561,480				1,663,967
EMS			301,966,818				268,218,002				271,293,309				8,273,660
Others			8,998,141				7,010,659				7,823,383				238,590
		$	670,872,643			$	581,914,471			$	595,409,585			$	18,158,267

Summary of Geographical Information

The Group’s revenue from external customers by location of headquarter and information about its non-current assets by location of assets are detailed below.

1) Net revenues from external customers

		For the Year Ended December 31
		2022				2023				2024
		NT$				NT$				NT$				US$ (Note 4)
United States		$	446,484,639			$	370,306,818			$	358,708,176			$	10,939,560
Taiwan			83,655,142				70,492,517				89,274,839				2,722,624
Asia			75,991,902				75,316,422				82,989,985				2,530,954
Europe			63,542,468				65,026,966				63,429,243				1,934,408
Others			1,198,492				771,748				1,007,342				30,721
		$	670,872,643			$	581,914,471			$	595,409,585			$	18,158,267

2) Non-current assets

		December 31
		2023				2024
		NT$				NT$				US$ (Note 4)
Taiwan		$	258,813,497			$	291,081,213			$	8,877,134
China			66,660,391				70,968,611				2,164,337
Others			44,134,206				54,869,345				1,673,356
		$	369,608,094			$	416,919,169			$	12,714,827

Non-current assets exclude financial instruments, post-employment benefit assets, and deferred tax assets.

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