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Financial risk management and fair values of financial instruments (Tables) | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Summary of Financial Instruments by Category |
| (a) | Financial instruments by category
|  | December 31, 2020 |  |  | December 31, 2021 |
|  | NT$000 |  |  | NT$000 |
Financial assets |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |
Financial assets mandatorily measured at fair value through profit or loss |  |  | 63,488 |  |  |  | 359,960 |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |
Designation of equity instruments |  |  | 262,007 |  |  |  | 384,521 |
Financial assets at amortized cost |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 4,113,651 |  |  |  | 5,906,176 |
Financial assets at amortized cost |  |  | 254,801 |  |  |  | 66,778 |
Notes receivable |  |  | 599 |  |  |  | 1,035 |
Accounts receivable |  |  | 5,364,156 |  |  |  | 6,344,246 |
Other receivables |  |  | 51,436 |  |  |  | 86,879 |
Refundable deposits |  |  | 21,186 |  |  |  | 21,278 |
|  |  | 10,131,324 |  |  |  | 13,170,873 |
Financial liabilities |  |  |  |  |  |  |  |
Financial liabilities at amortized cost |  |  |  |  |  |  |  |
Short-term bank loans |  |  | — |  |  |  | 731,751 |
Notes payable |  |  | 2,899 |  |  |  | 23 |
Accounts payable |  |  | 966,821 |  |  |  | 1,012,391 |
Other payables |  |  | 3,249,403 |  |  |  | 4,378,439 |
Long-term bank loans (including current portion) |  |  | 7,733,565 |  |  |  | 9,413,365 |
Lease liabilities (including current portion) |  |  | 870,495 |  |  |  | 851,251 |
Guarantee deposits |  |  | 21,670 |  |  |  | 21,625 |
|  |  | 12,844,853 |  |  |  | 16,408,845 |
Information on Assets and Liabilities Denominated in Foreign Currencies whose Values would be Materially Affected by Exchange Rate Fluctuations | The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:
|  | December 31, 2020 |
|  | Foreign currency |  |  | Exchange rate |  |  | Carrying amount (NT$000) |
(Foreign currency: functional currency) |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 175,840 |  |  |  | 28.4800 |  |  |  | 5,007,923 |
JPY000 |  |  | 137,635 |  |  |  | 0.2763 |  |  |  | 38,029 |
RMB000 |  |  | 6,838 |  |  |  | 4.3770 |  |  |  | 29,930 |
Non-monetary items |  |  |  |  |  |  |  |  |  |  |  |
JPY000 |  |  | 948,270 |  |  |  | 0.2763 |  |  |  | 262,007 |
RMB000 |  |  | 690,178 |  |  |  | 4.3770 |  |  |  | 3,020,908 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 26,410 |  |  |  | 28.4800 |  |  |  | 752,157 |
JPY000 |  |  | 1,538,241 |  |  |  | 0.2763 |  |  |  | 425,016 |
|  | December 31, 2021 |
|  | Foreign currency |  |  | Exchange rate |  |  | Carrying amount (NT$000) |
(Foreign currency: functional currency) |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 188,143 |  |  |  | 27.6800 |  |  |  | 5,207,798 |
JPY000 |  |  | 141,523 |  |  |  | 0.2405 |  |  |  | 34,036 |
RMB000 |  |  | 4,944 |  |  |  | 4.3440 |  |  |  | 21,477 |
Non-monetary items |  |  |  |  |  |  |  |  |  |  |  |
JPY000 |  |  | 1,598,839 |  |  |  | 0.2405 |  |  |  | 384,521 |
RMB000 |  |  | 827,811 |  |  |  | 4.3440 |  |  |  | 3,596,012 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 53,042 |  |  |  | 27.6800 |  |  |  | 1,468,203 |
JPY000 |  |  | 1,089,668 |  |  |  | 0.2405 |  |  |  | 262,005 |
Details of Exposure to Currency Risk Arising from Recognized Monetary Assets or Liabilities Denominated in a Currency Other Than Functional Currency | Analysis of foreign currency market risk arising from significant foreign exchange variations:
|  | Year ended December 31, 2019 |
|  | Sensitivity analysis |
|  | Change in exchange rate |  |  | Effect on profit (loss) (NT$000) |  |  | Effect on other comprehensive income (NT$000) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 5 | % |  |  | 282,365 |  |  |  | — |
JPY000 |  |  | 5 | % |  |  | 3,682 |  |  |  | — |
RMB000 |  |  | 5 | % |  |  | 1,334 |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 5 | % |  |  | 11,793 |  |  |  | — |
JPY000 |  |  | 5 | % |  |  | 14,261 |  |  |  | — |
|  | Year ended December 31, 2020 |
|  | Sensitivity analysis |
|  | Change in exchange rate |  |  | Effect on profit (loss) (NT$000) |  |  | Effect on other comprehensive income (NT$000) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 5 | % |  |  | 250,396 |  |  |  | — |
JPY000 |  |  | 5 | % |  |  | 1,901 |  |  |  | — |
RMB000 |  |  | 5 | % |  |  | 1,497 |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 5 | % |  |  | 37,608 |  |  |  | — |
JPY000 |  |  | 5 | % |  |  | 21,251 |  |  |  | — |
|  | Year ended December 31, 2021 |
|  | Sensitivity analysis |
|  | Change in exchange rate |  |  | Effect on profit (loss) (NT$000) |  |  | Effect on other comprehensive income (NT$000) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 5 | % |  |  | 260,390 |  |  |  | — |
JPY000 |  |  | 5 | % |  |  | 1,702 |  |  |  | — |
RMB000 |  |  | 5 | % |  |  | 1,074 |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |  |
US$000 |  |  | 5 | % |  |  | 73,410 |  |  |  | — |
JPY000 |  |  | 5 | % |  |  | 13,103 |  |  |  | — |
Summary of Loss Rate Methodology | As of December 31, 2020 and 2021 the loss rate methodologies are as follows:
|  | December 31, 2020 |
|  | Contract assets |  |  | Accounts receivable (including related parties) |  |  | Other receivables (including related parties) |
| NT$000 |  |  | NT$000 |  |  | NT$000 |
Expected loss rate |  |  | 0.030 | % |  |  | 0.030 | % |  |  | 0.030 | %
Total carrying amount |  |  | 389,133 |  |  |  | 5,365,776 |  |  |  | 51,446 |
Loss allowance |  |  | (117 | ) |  |  | (1,620 | ) |  |  | (10 | )
|  | December 31, 2021 |
|  | Contract assets |  |  | Accounts receivable (including related parties) |  |  | Other receivables (including related parties) |
| NT$000 |  |  | NT$000 |  |  | NT$000 |
Expected loss rate |  |  | 0.030 | % |  |  | 0.030 | % |  |  | 0.030 | %
Total carrying amount |  |  | 400,375 |  |  |  | 6,346,156 |  |  |  | 86,895 |
Loss allowance |  |  | (120 | ) |  |  | (1,910 | ) |  |  | (16 | )
Summary of Movements in Relation to Loss Allowance for Contract Assets, Accounts Receivable and Other Receivables |
| 7. | Under the simplified approach, movements in relation to loss allowance for contract assets, accounts receivable, and other receivables are as follows:
|  | 2019 |
|  | Contract assets |  |  | Accounts receivable (including related parties) |  |  | Other receivables (including related parties) |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | (135 | ) |  |  | (2,141 | ) |  |  | (13 | )
Provision for impairment loss |  |  | — |  |  |  | — |  |  |  | (5 | )
Reversal of impairment loss |  |  | 21 |  |  |  | 790 |  |  |  | — |
December 31 |  |  | (114 | ) |  |  | (1,351 | ) |  |  | (18 | )
|  | 2020 |
|  | Contract assets |  |  | Accounts receivable (including related parties) |  |  | Other receivables (including related parties) |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | (114 | ) |  |  | (1,351 | ) |  |  | (18 | )
Provision for impairment loss |  |  | (3 | ) |  |  | (269 | ) |  |  | — |
Reversal of impairment loss |  |  | — |  |  |  | — |  |  |  | 8 |
December 31 |  |  | (117 | ) |  |  | (1,620 | ) |  |  | (10 | )
|  | 2021 |
|  | Contract assets |  |  | Accounts receivable (including related parties) |  |  | Other receivables (including related parties) |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | (117 | ) |  |  | (1,620 | ) |  |  | (10 | )
Provision for impairment loss |  |  | (3 | ) |  |  | (290 | ) |  |  | (6 | )
December 31 |  |  | (120 | ) |  |  | (1,910 | ) |  |  | (16 | )
Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments |
|  | December 31, 2020 |
|  | Within 1 year |  |  | 1 to 3 years |  |  | 3 to 5 years |  |  | Over 5 years |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Long-term bank loans |  |  | 846,401 |  |  |  | 3,558,597 |  |  |  | 2,198,717 |  |  |  | 1,487,808 |  |  |  | 8,091,523 |
Lease liabilities |  |  | 145,594 |  |  |  | 160,146 |  |  |  | 54,689 |  |  |  | 718,752 |  |  |  | 1,079,181 |
Guarantee deposits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 21,670 |  |  |  | 21,670 |
|  |  | 991,995 |  |  |  | 3,718,743 |  |  |  | 2,253,406 |  |  |  | 2,228,230 |  |  |  | 9,192,374 |
|  | December 31, 2021 |
|  | Within 1 year |  |  | 1 to 3 years |  |  | 3 to 5 years |  |  | Over 5 years |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term bank loans |  |  | 733,523 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 733,523 |
Long-term bank loans |  |  | 114,953 |  |  |  | 2,817,662 |  |  |  | 4,568,521 |  |  |  | 2,265,350 |  |  |  | 9,766,486 |
Lease liabilities |  |  | 182,186 |  |  |  | 119,748 |  |  |  | 54,113 |  |  |  | 691,764 |  |  |  | 1,047,811 |
Guarantee deposits |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 21,625 |  |  |  | 21,625 |
|  |  | 1,030,662 |  |  |  | 2,937,410 |  |  |  | 4,622,634 |  |  |  | 2,978,739 |  |  |  | 11,569,445 |
Summary of Natures of Assets and Liabilities |
| i) | The related information of natures of the assets and liabilities are as follows:
|  | December 31, 2020 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Listed stocks |  |  | 53,120 |  |  |  | — |  |  |  | — |  |  |  | 53,120 |
- Foreign partnership interests |  |  | — |  |  |  | — |  |  |  | 10,368 |  |  |  | 10,368 |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign unlisted stocks |  |  | — |  |  |  | — |  |  |  | 262,007 |  |  |  | 262,007 |
|  |  | 53,120 |  |  |  | — |  |  |  | 272,375 |  |  |  | 325,495 |
|  | December 31, 2021 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Listed stocks |  |  | 359,960 |  |  |  | — |  |  |  | — |  |  |  | 359,960 |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Foreign unlisted stocks |  |  | — |  |  |  | — |  |  |  | 384,521 |  |  |  | 384,521 |
|  |  | 359,960 |  |  |  | — |  |  |  | 384,521 |  |  |  | 744,481 |
Summary of Movements of Level 3 |
| (d) | The following table shows the movements of Level 3 for the years ended December 31, 2020 and 2021:
|  | December 31, 2020 |
|  | Debt instruments |  |  | Equity instruments |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | 11,038 |  |  |  | 121,808 |  |  |  | 132,846 |
Gains or losses recognized in profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Recorded as non-operating expenses |  |  | (670 | ) |  |  | — |  |  |  | (670 | )
Gains or losses recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Recorded as unrealized gains on valuation of financial assets at fair value through other comprehensive income |  |  | — |  |  |  | 140,199 |  |  |  | 140,199 |
December 31 |  |  | 10,368 |  |  |  | 262,007 |  |  |  | 272,375 |
|  | December 31, 2021 |
|  | Debt instruments |  |  | Equity instruments |  |  | Total |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
January 1 |  |  | 10,368 |  |  |  | 262,007 |  |  |  | 272,375 |
Gains or losses recognized in profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Recorded as non-operating expenses |  |  | (941 | ) |  |  | — |  |  |  | (941 | )
Gains or losses recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Recorded as unrealized gains on valuation of financial assets at fair value through other comprehensive income |  |  | — |  |  |  | 122,514 |  |  |  | 122,514 |
Sold in the period |  |  | (9,427 | ) |  |  | — |  |  |  | (9,427 | )
December 31 |  |  | — |  |  |  | 384,521 |  |  |  | 384,521 |
Summary of Qualitative Information and Sensitivity Analysis of Changes in Significant Unobservable Inputs Under Valuation Model Used in Level 3 Fair Value Measurement |
| (f) | The following is the qualitative information and sensitivity analysis of changes in significant unobservable inputs under valuation model used in Level 3 fair value measurement:
|  | Fair value as of December 31, 2020 |  |  | Valuation technique |  |  | Significant unobservable input |  |  | Range (weighted average method) |  |  | Relationship of inputs to fair value
|  | NT$000 |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative debt instrument: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign partnership interests |  |  | 10,368 |  |  |  | Discounted cash flow |  |  |  | Discount rate |  |  |  | 0.30 | % |  | The lower the discount rate, the higher the fair value
Non-derivative equity instrument: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  |  | 262,007 |  |  |  | Comparable companies |  |  |  | Price to book ratio multiple |  |  |  | 1.97 |  |  | The higher the multiple, the higher the fair value
|  |  |  |  |  |  |  |  |  |  | Enterprise value to EBITDA multiple |  |  |  | 12.00 |  |  | The higher the multiple, the higher the fair value
|  |  |  |  |  |  |  |  |  |  | Discount for lack of marketability |  |  |  | 15.80 | % |  | The higher the discount for lack of marketability, the lower the fair value
|  | Fair value as of December 31, 2021 |  |  | Valuation technique |  |  | Significant unobservable input |  |  | Range (weighted average method) |  |  | Relationship of inputs to fair value
|  | NT$000 |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative equity instrument: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  |  | 384,521 |  |  |  | Comparable companies |  |  |  | Price to book ratio multiple |  |  |  | 3.46 |  |  | The higher the multiple, the higher the fair value
|  |  |  |  |  |  |  |  |  |  | Enterprise value to EBITDA multiple |  |  |  | 9.43 |  |  | The higher the multiple, the higher the fair value
|  |  |  |  |  |  |  |  |  |  | Discount for lack of marketability |  |  |  | 15.80 | % |  | The higher the discount for lack of marketability, the lower the fair value
Summary of Effect of Profit or Loss or of Other Comprehensive Income from Financial Assets Categorized |
|  |  |  |  |  | December 31, 2020 |
|  |  |  |  |  | Recognized in profit or loss |  |  | Recognized in other comprehensive income |
|  | Input |  | Change |  | Favorable change |  |  | Unfavorable change |  |  | Favorable change |  |  | Unfavorable change |
|  |  |  |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign partnership interests |  | Discount rate |  | Note |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Foreign unlisted stocks |  | Price to book ratio multiple |  | ± 1% |  |  | — |  |  |  | — |  |  |  | 30 |  |  |  | 30 |
|  | Enterprise value to EBITDA multiple |  | ± 1% |  |  | — |  |  |  | — |  |  |  | 2,153 |  |  |  | 2,153 |
|  | Discount for lack of marketability |  | ± 1% |  |  | — |  |  |  | — |  |  |  | 3,142 |  |  |  | 3,084 |
|  |  |  |  |  |  | — |  |  |  | — |  |  |  | 5,325 |  |  |  | 5,267 |
|  |  |  |  |  |  |  | December 31, 2021 |
|  |  |  |  |  |  |  | Recognized in profit or loss |  |  | Recognized in other comprehensive income |
|  | Input |  |  | Change |  |  | Favorable change |  |  | Unfavorable change |  |  | Favorable change |  |  | Unfavorable change |
|  |  |  |  |  |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  |  | Price to book ratio multiple |  |  |  | ±1% |  |  |  | — |  |  |  | — |  |  |  | 46 |  |  |  | 46 |
|  |  | Enterprise value to EBITDA multiple |  |  |  | ±1% |  |  |  | — |  |  |  | — |  |  |  | 3,443 |  |  |  | 3,443 |
|  |  | Discount for lack of marketability |  |  |  | ±1% |  |  |  | — |  |  |  | — |  |  |  | 4,585 |  |  |  | 4,585 |
|  |  |  |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  | 8,074 |  |  |  | 8,074 |

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- Definition The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_31&doctype=Standard -URIDate 2021-03-24 + Details
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