XML 204 R48.htm IDEA: XBRL DOCUMENT
v3.20.1

Segment Information (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Text block [abstract] |
Financial Segment Information for Operating Segments | The segment information provided to the chief operating decision maker for the reportable segments is as follows:
|  | 2017 |
|  | Testing |  |  | Assembly |  |  | LCDD |  |  | Bumping |  |  | Others |  |  | Elimination |  |  | Total continuing operations |  |  | Discontinued operations |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  |  | 4,838,246 |  |  |  | 5,259,281 |  |  |  | 4,789,869 |  |  |  | 3,053,459 |  |  |  | — |  |  |  | — |  |  |  | 17,940,855 |  |  |  | 227,095 |
Inter-segment |  |  | — |  |  |  | — |  |  |  | 247 |  |  |  | — |  |  |  | 35,808 |  |  |  | (36,055 | ) |  |  | — |  |  |  | — |
Total revenue |  |  | 4,838,246 |  |  |  | 5,259,281 |  |  |  | 4,790,116 |  |  |  | 3,053,459 |  |  |  | 35,808 |  |  |  | (36,055 | ) |  |  | 17,940,855 |  |  |  | 227,095 |
Operating profit (loss) |  |  | 1,448,939 |  |  |  | (55,198 | ) |  |  | 1,285,495 |  |  |  | (336,123 | ) |  |  | (100,545 | ) |  |  | (2,687 | ) |  |  | 2,239,881 |  |  |  | (25,394 | )
Depreciation expenses |  |  | (673,393 | ) |  |  | (597,500 | ) |  |  | (1,048,587 | ) |  |  | (579,605 | ) |  |  | (503 | ) |  |  | 310 |  |  |  | (2,899,278 | ) |  |  | — |
Interest income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 53,123 |  |  |  | — |  |  |  | 53,123 |  |  |  | 464 |
Interest expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (190,425 | ) |  |  | — |  |  |  | (190,425 | ) |  |  | (2,414 | )
Share of profit (loss) of associates |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,347,851 |  |  |  | (1,527,342 | ) |  |  | (179,491 | ) |  |  | — |
Purchase of property, plant and equipment |  |  | 836,894 |  |  |  | 655,879 |  |  |  | 2,615,153 |  |  |  | 594,765 |  |  |  | — |  |  |  | — |  |  |  | 4,702,691 |  |  |  | — |
|  | 2018 |
|  | Testing |  |  | Assembly |  |  | LCDD |  |  | Bumping |  |  | Others |  |  | Elimination |  |  | Total continuing operations |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  |  | 4,790,097 |  |  |  | 4,679,676 |  |  |  | 5,694,720 |  |  |  | 3,315,534 |  |  |  | — |  |  |  | — |  |  |  | 18,480,027 |
Inter-segment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 35,738 |  |  |  | (35,738 | ) |  |  | — |
Total revenue |  |  | 4,790,097 |  |  |  | 4,679,676 |  |  |  | 5,694,720 |  |  |  | 3,315,534 |  |  |  | 35,738 |  |  |  | (35,738 | ) |  |  | 18,480,027 |
Operating profit (loss) |  |  | 1,306,742 |  |  |  | (207,700 | ) |  |  | 1,226,755 |  |  |  | (202,497 | ) |  |  | (23,433 | ) |  |  | (146 | ) |  |  | 2,099,721 |
Depreciation expenses |  |  | (769,660 | ) |  |  | (578,205 | ) |  |  | (1,400,784 | ) |  |  | (627,412 | ) |  |  | (518 | ) |  |  | — |  |  |  | (3,376,579 | )
Interest income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 49,971 |  |  |  | — |  |  |  | 49,971 |
Interest expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (152,416 | ) |  |  | — |  |  |  | (152,416 | )
Share of profit (loss) of associates |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (668,377 | ) |  |  | 368,276 |  |  |  | (300,101 | )
Purchase of property, plant and equipment |  |  | 1,563,919 |  |  |  | 321,976 |  |  |  | 2,732,141 |  |  |  | 327,251 |  |  |  | 283 |  |  |  | — |  |  |  | 4,945,570 |
|  | 2019 |
|  | Testing |  |  | Assembly |  |  | LCDD |  |  | Bumping |  |  | Others |  |  | Elimination |  |  | Total continuing operations |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  |  | 4,257,800 |  |  |  | 5,148,877 |  |  |  | 6,922,205 |  |  |  | 4,008,999 |  |  |  | — |  |  |  | — |  |  |  | 20,337,881 |
Inter-segment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 32,808 |  |  |  | (32,808 | ) |  |  | — |
Total revenue |  |  | 4,257,800 |  |  |  | 5,148,877 |  |  |  | 6,922,205 |  |  |  | 4,008,999 |  |  |  | 32,808 |  |  |  | (32,808 | ) |  |  | 20,337,881 |
Operating profit (loss) |  |  | 709,142 |  |  |  | (227,096 | ) |  |  | 1,740,720 |  |  |  | 232,404 |  |  |  | 1,931 |  |  |  | 18 |  |  |  | 2,457,119 |
Depreciation expenses |  |  | (802,740 | ) |  |  | (521,311 | ) |  |  | (1,796,951 | ) |  |  | (604,553 | ) |  |  | (6,359 | ) |  |  | — |  |  |  | (3,731,914 | )
Interest income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 64,368 |  |  |  | — |  |  |  | 64,368 |
Interest expense |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (171,075 | ) |  |  | — |  |  |  | (171,075 | )
Share of profit (loss) of associates |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (370,351 | ) |  |  | 215,425 |  |  |  | (154,926 | )
Purchase of property, plant and equipment |  |  | 764,105 |  |  |  | 548,063 |  |  |  | 3,077,806 |  |  |  | 506,635 |  |  |  | 47 |  |  |  | — |  |  |  | 4,896,656 |
Schedule of impact on application of IFRS | The application of IFRS 16 had the following impact on the segment information in 2019:
|  | Testing |  |  | Assembly |  |  | LCDD |  |  | Bumping |  |  | Others |  |  | Elimination |  |  | Total continuing operations |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Depreciation expenses increased |  |  | 7,631 |  |  |  | 6,035 |  |  |  | 10,703 |  |  |  | 1,137 |  |  |  | 5,808 |  |  |  | — |  |  |  | 31,314 |
Interest expense increased |  |  | 4,207 |  |  |  | 3,260 |  |  |  | 5,862 |  |  |  | 492 |  |  |  | 319 |  |  |  | — |  |  |  | 14,140 |
Schedule of information on products and services | Information on products and services
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$000 |  |  | % |  |  | NT$000 |  |  | % |  |  | NT$000 |  |  | % |
Testing |  |  | 4,838,246 |  |  |  | 27 |  |  |  | 4,790,097 |  |  |  | 26 |  |  |  | 4,257,800 |  |  |  | 21 |
Assembly |  |  | 5,259,281 |  |  |  | 29 |  |  |  | 4,679,676 |  |  |  | 25 |  |  |  | 5,148,877 |  |  |  | 25 |
LCDD |  |  | 4,789,869 |  |  |  | 27 |  |  |  | 5,694,720 |  |  |  | 31 |  |  |  | 6,922,205 |  |  |  | 34 |
Bumping |  |  | 3,053,459 |  |  |  | 17 |  |  |  | 3,315,534 |  |  |  | 18 |  |  |  | 4,008,999 |  |  |  | 20 |
|  |  | 17,940,855 |  |  |  | 100 |  |  |  | 18,480,027 |  |  |  | 100 |  |  |  | 20,337,881 |  |  |  | 100 |
Geographic Information of Revenue | Geographical information
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |
ROC |  |  | 13,152,419 |  |  |  | 14,751,766 |  |  |  | 15,875,027 |
Japan |  |  | 2,257,296 |  |  |  | 1,825,479 |  |  |  | 1,905,032 |
Singapore |  |  | 1,798,585 |  |  |  | 1,143,661 |  |  |  | 1,333,114 |
People’s Republic of China (“PRC”) |  |  | 162,579 |  |  |  | 163,831 |  |  |  | 789,496 |
Others |  |  | 569,976 |  |  |  | 595,290 |  |  |  | 435,212 |
|  |  | 17,940,855 |  |  |  | 18,480,027 |  |  |  | 20,337,881 |
|  | 2018 |  |  | 2019 |
|  | NT$000 |  |  | NT$000 |
Non-current assets |  |  |  |  |  |  |  |
ROC |  |  | 16,847,172 |  |  |  | 18,727,979 |
Others |  |  | 1,009 |  |  |  | 5,659 |
|  |  | 16,848,181 |  |  |  | 18,733,638 |
Net Revenue from Customers Representing at Least 10% of Total Revenue | The information on the major customers which constituted more than 10% of the Group’s total revenue for the years ended December 31, 2017, 2018 and 2019 is as follows:
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | Amount |  |  | % |  |  | Amount |  |  | % |  |  | Amount |  |  | % |
|  | NT$000 |  |  |  |  |  | NT$000 |  |  |  |  |  | NT$000 |  |  |  |
Customers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Customer A |  |  | 3,434,873 |  |  |  | 19 |  |  |  | 3,794,991 |  |  |  | 21 |  |  |  | 4,756,755 |  |  |  | 23 |
Customer K |  |  | 2,742,882 |  |  |  | 15 |  |  |  | 2,637,053 |  |  |  | 14 |  |  |  | 2,419,612 |  |  |  | 12 |
Customer C |  |  | 1,530,209 |  |  |  | 9 |  |  |  | 1,957,467 |  |  |  | 11 |  |  |  | 2,048,260 |  |  |  | 10 |
Customer X |  |  | 999,117 |  |  |  | 6 |  |  |  | 1,328,752 |  |  |  | 7 |  |  |  | 1,977,427 |  |  |  | 10 |
Customer I |  |  | 1,798,111 |  |  |  | 10 |  |  |  | 1,101,956 |  |  |  | 6 |  |  |  | 1,315,527 |  |  |  | 6 |
Summary of Contract Assets and Liabilities | The Group has recognized the following contract assets and liabilities in relation to revenue from contracts with customers:
|  | January 1, 2018 |  |  | December 31, 2018 |  |  | December 31, 2019 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Contract assets |  |  | 254,997 |  |  |  | 299,835 |  |  |  | 377,869 |
Contract liabilities (Advance payments) |  |  | 1,152 |  |  |  | 1,432 |  |  |  | 1,231 |

X
- Definition The disclosure of geographical information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 33 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_33&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfGeographicalAreasExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of operating segments. [Refer: Operating segments [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the entity's products and services. [Refer: Products and services [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 32 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_32&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfProductsAndServicesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for revenue from contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2019-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS15_g105-109_TI -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS15_g110-129_TI -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of major customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2019-01-01 -Paragraph 34 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_34&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfSegmentsMajorCustomersExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of expected impact of initial application of new standards or interpretations. + References No definition available. + Details
Name: | imos_DisclosureOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsExplanatory
Namespace Prefix: | imos_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | imos_TextBlockAbstract
Namespace Prefix: | imos_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration