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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