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Segment information (Tables) | 12 Months Ended
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Dec. 31, 2022
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:
|  | Year ended December 31, 2020
|  | Testing |  | Assembly |  | LCDD |  | Bumping |  | Others |  | Elimination |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 5,002,730 |  | 6,001,964 |  | 7,023,003 |  | 4,983,684 |  | — |  | — |  | 23,011,381
Inter-segment |  | — |  | — |  | — |  | — |  | 39,646 |  | (39,646) |  | —
Total revenue |  | 5,002,730 |  | 6,001,964 |  | 7,023,003 |  | 4,983,684 |  | 39,646 |  | (39,646) |  | 23,011,381
Operating profit (loss) |  | 1,333,682 |  | 67,730 |  | 1,687,986 |  | 487,323 |  | (10,230) |  | 11 |  | 3,566,502
Depreciation expenses |  | (853,829) |  | (523,341) |  | (2,213,504) |  | (578,890) |  | (5,955) |  | — |  | (4,175,519)
Share of profit (loss) of associates |  | — |  | — |  | — |  | — |  | (320,578) |  | 173,249 |  | (147,329)
Interest income |  | — |  | — |  | — |  | — |  | 27,778 |  | — |  | 27,778
Interest expense |  | — |  | — |  | — |  | — |  | (162,400) |  | — |  | (162,400)
Purchase of property, plant and equipment |  | 887,204 |  | 803,693 |  | 2,143,401 |  | 298,834 |  | 483 |  | — |  | 4,133,615
|  | Year ended December 31, 2021
|  | Testing |  | Assembly |  | LCDD |  | Bumping |  | Others |  | Elimination |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 5,899,600 |  | 7,963,714 |  | 8,211,099 |  | 5,325,622 |  | — |  | — |  | 27,400,035
Inter-segment |  | — |  | — |  | — |  | — |  | 43,808 |  | (43,808) |  | —
Total revenue |  | 5,899,600 |  | 7,963,714 |  | 8,211,099 |  | 5,325,622 |  | 43,808 |  | (43,808) |  | 27,400,035
Operating profit (loss) |  | 1,814,021 |  | 857,304 |  | 2,336,394 |  | 561,642 |  | (6,987) |  | 15 |  | 5,562,389
Depreciation expenses |  | (921,999) |  | (576,138) |  | (2,579,150) |  | (549,020) |  | (7,805) |  | — |  | (4,634,112)
Share of profit (loss) of associates |  | — |  | — |  | — |  | — |  | 1,211,177 |  | (585,444) |  | 625,733
Interest income |  | — |  | — |  | — |  | — |  | 9,980 |  | — |  | 9,980
Interest expense |  | — |  | — |  | — |  | — |  | (120,998) |  | — |  | (120,998)
Purchase of property, plant and equipment |  | 1,841,359 |  | 1,553,475 |  | 2,748,697 |  | 408,751 |  | 420 |  | — |  | 6,552,702
|  | Year ended December 31, 2022
|  | Testing |  | Assembly |  | LCDD |  | Bumping |  | Others |  | Elimination |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 5,243,997 |  | 6,705,898 |  | 7,288,642 |  | 4,278,527 |  | — |  | — |  | 23,517,064
Inter-segment |  | — |  | — |  | — |  | — |  | 50,600 |  | (50,600) |  | —
Total revenue |  | 5,243,997 |  | 6,705,898 |  | 7,288,642 |  | 4,278,527 |  | 50,600 |  | (50,600) |  | 23,517,064
Operating profit (loss) |  | 1,253,477 |  | (93,585) |  | 1,795,741 |  | 268,159 |  | (6,821) |  | (292) |  | 3,216,679
Depreciation expenses |  | (1,042,455) |  | (694,835) |  | (2,505,297) |  | (500,863) |  | (8,452) |  | — |  | (4,751,902)
Share of profit (loss) of associates |  | — |  | — |  | — |  | — |  | 884,555 |  | (430,840) |  | 453,715
Interest income |  | — |  | — |  | — |  | — |  | 57,199 |  | — |  | 57,199
Interest expense |  | — |  | — |  | — |  | — |  | (142,439) |  | — |  | (142,439)
Purchase of property, plant and equipment |  | 1,086,682 |  | 957,790 |  | 2,677,489 |  | 196,521 |  | — |  | — |  | 4,918,482
Schedule of information on products and services | e) Information on products and services
|  | Year ended December 31,
|  | 2020 |  | 2021 |  | 2022
|  | NT$000 |  | % |  | NT$000 |  | % |  | NT$000 |  | %
Testing |  | 5,002,730 |  | 22 |  | 5,899,600 |  | 22 |  | 5,243,997 |  | 22
Assembly |  | 6,001,964 |  | 26 |  | 7,963,714 |  | 29 |  | 6,705,898 |  | 29
LCDD |  | 7,023,003 |  | 30 |  | 8,211,099 |  | 30 |  | 7,288,642 |  | 31
Bumping |  | 4,983,684 |  | 22 |  | 5,325,622 |  | 19 |  | 4,278,527 |  | 18
|  | 23,011,381 |  | 100 |  | 27,400,035 |  | 100 |  | 23,517,064 |  | 100
Geographic Information of Revenue | f) Geographical information
|  | Year ended December 31,
|  | 2020 |  | 2021 |  | 2022
|  | NT$000 |  | NT$000 |  | NT$000
Revenue |  |  |  |  |  |
ROC |  | 18,341,726 |  | 21,608,567 |  | 18,671,142
Japan |  | 1,291,026 |  | 1,768,460 |  | 1,989,805
PRC |  | 1,105,535 |  | 1,899,362 |  | 1,970,943
Singapore |  | 1,838,394 |  | 1,630,733 |  | 390,488
Others |  | 434,700 |  | 492,913 |  | 494,686
|  | 23,011,381 |  | 27,400,035 |  | 23,517,064
|  | December 31, 2021 |  | December 31, 2022
|  | NT$000 |  | NT$000
Non-current assets |  |  |  |
ROC |  | 21,506,565 |  | 21,677,980
PRC |  | 86 |  | 2,291
Others |  | 6,245 |  | 576
|  | 21,512,896 |  | 21,680,847
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, 2020, 2021 and 2022 is as follows:
|  | Year ended December 31,
|  | 2020 |  | 2021 |  | 2022
|  | Amount |  | % |  | Amount |  | % |  | Amount |  | %
|  | NT$000 |  |  |  | NT$000 |  |  |  | NT$000 |  |
Customers |  |  |  |  |  |  |  |  |  |  |  |
Customer A |  | 5,088,544 |  | 22 |  | 5,681,277 |  | 21 |  | 4,705,064 |  | 20
Customer B |  | 2,365,945 |  | 10 |  | 2,484,611 |  | 9 |  | 1,868,583 |  | 8
Customer K |  | 2,332,914 |  | 10 |  | 2,519,631 |  | 9 |  | 1,830,076 |  | 8
Customer M |  | 1,674,801 |  | 7 |  | 2,832,088 |  | 10 |  | 2,278,645 |  | 10

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