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Inventories (Tables)

12 Months Ended

Dec. 31, 2021

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Summary of Inventories

December 31, 2020

Cost

Allowance for impairment losses

Carrying amount

NT$000

NT$000

NT$000

Raw materials

2,181,890

(79,815

)

2,102,075

December 31, 2021

Cost

Allowance for impairment losses

Carrying amount

NT$000

NT$000

NT$000

Raw materials

3,328,763

(121,586

)

3,207,177

Cost of Inventories Recognized as an Expense

The cost of inventories recognized as an expense for the year:

		Year ended December 31,
		2019				2020				2021
		NT$000				NT$000				NT$000
Cost of revenue			16,372,032				17,957,568				20,103,735
Loss on abandonment			12,369				5,323				552
Allowance for inventory valuation and obsolescence loss			27,341				16,317				41,770
			16,411,742				17,979,208				20,146,057

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The disclosure of the cost of sales. [Refer: Cost of sales]

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