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Finance costs (Tables) | 12 Months Ended
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Dec. 31, 2022
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Summary of Finance Costs |
|  | Year ended December 31,
|  | 2020 |  | 2021 |  | 2022
|  | NT$000 |  | NT$000 |  | NT$000
Interest expense |  |  |  |  |  |
Bank loans |  | 158,720 |  | 116,946 |  | 138,731
Lease liabilities |  | 13,442 |  | 15,245 |  | 14,556
Others |  | — |  | — |  | 8
Less: Amounts capitalized in qualifying assets |  | (9,762) |  | (11,193) |  | (10,856)
|  | 162,400 |  | 120,998 |  | 142,439
Finance expense |  | 9,082 |  | 10,186 |  | 10,840
|  | 171,482 |  | 131,184 |  | 153,279

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