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v3.23.1

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($)
Cash flows from operating activities |  |  |  |
Profit before income tax | $ 4,027,872 | $ 131,073 | $ 6,035,585 | $ 2,973,359
Adjustments to reconcile profit (loss) |  |  |  |
Depreciation expenses | 4,751,902 | 154,634 | 4,634,112 | 4,175,519
Expected credit losses | 897 | 29 | 299 | 264
Interest expense | 142,439 | 4,635 | 120,998 | 162,400
Interest income | (57,199) | (1,861) | (9,980) | (27,778)
Dividend income | (9,816) | (319) | (4,690) | (3,229)
Share of loss (profit) of associates and joint ventures accounted for using equity method | (453,715) | (14,765) | (625,733) | 147,329
(Gain) loss on valuation of financial assets at fair value through profit or loss | 69,404 | 2,259 | (15,262) | (24,015)
Gain on disposal of property, plant and equipment, net | (74,548) | (2,426) | (33,935) | (48,070)
Gain from lease modifications | (139) | (5) | (891) |
Impairment loss on property, plant and equipment | 12,721 | 414 | 4,843 |
Deferred revenue | (17,859) | (581) | (12,389) | (10,143)
Financial assets at fair value through profit or loss | 162,332 | 5,283 | (290,637) | (28,435)
Current contract assets | 18,788 | 611 | (11,242) | (11,150)
Accounts and notes receivable | 1,962,959 | 63,878 | (980,816) | (911,355)
Accounts receivable – related parties |  |  |  | 1,045
Other receivables | 15,849 | 516 | (46,089) | 13,529
Other receivables – related parties |  |  |  | 4,923
Inventories | (3,232) | (105) | (1,105,102) | (334,433)
Prepayments | 37,748 | 1,228 | (67,401) | (10,485)
Other non-current assets |  |  | 6,915 | 6,337
Current contract liabilities |  |  |  | (1,231)
Accounts and notes payable | (451,480) | (14,692) | 42,694 | 170,172
Other payables | (161,212) | (5,246) | 471,766 | 112,151
Current provisions | 22,362 | 728 | 818 | 1,465
Current refund liabilities | 27,274 | 888 | (15) | (16,136)
Other current liabilities | 8,097 | 263 | (6,838) | (11,183)
Net defined benefit liability, non-current | (21,839) | (711) | (23,362) | (20,446)
Cash generated from operations | 10,009,605 | 325,728 | 8,083,648 | 6,310,404
Interest received | 42,170 | 1,372 | 10,344 | 32,817
Dividend received | 26,416 | 860 | 17,140 | 23,229
Interest paid | (107,210) | (3,489) | (99,857) | (150,135)
Income tax paid | (1,354,548) | (44,079) | (691,566) | (276,079)
Net cash generated from operating activities | 8,616,433 | 280,392 | 7,319,709 | 5,940,236
Cash flows from investing activities |  |  |  |
Acquisition of financial assets at amortized cost | (133,182) | (4,334) |  | (17,381)
Proceeds from repayments of financial assets at amortized cost | 69,022 | 2,246 | 188,023 |
Proceeds from disposal of financial assets at fair value through profit or loss |  |  | 9,427 |
Acquisition of property, plant and equipment | (4,699,369) | (152,925) | (5,881,506) | (3,961,026)
Proceeds from disposal of property, plant and equipment | 77,339 | 2,517 | 120,586 | 87,107
Increase in refundable deposits | (493) | (16) | (92) | (41)
Increase in other non-current assets | (400,569) | (13,035) | (501,177) | (10,919)
Increase in long-term deferred revenue | 25,328 | 824 | 49,349 | 85,909
Proceeds from capital reduction of investment in associate |  |  |  | 17,000
Net cash used in investing activities | (5,061,924) | (164,723) | (6,015,390) | (3,799,351)
Cash flows from financing activities |  |  |  |
Proceeds from short-term bank loans | 348,006 | 11,325 | 2,195,726 | 151,071
Payments on short-term bank loans | (1,079,757) | (35,137) | (1,463,975) | (151,071)
Payment on lease liabilities | (237,869) | (7,741) | (289,668) | (84,928)
Proceeds from long-term bank loans | 4,567,672 | 148,639 | 4,908,782 | 4,429,593
Payments on long-term bank loans | (54,000) | (1,757) | (3,256,450) | (5,756,450)
Increase (decrease) in guarantee deposits | (25) | (1) | (45) | 575
Cash dividend paid | (3,127,133) | (101,762) | (1,599,928) | (1,309,032)
Net cash (used in) generated from financing activities | 416,894 | 13,566 | 494,442 | (2,720,242)
Effect of foreign exchange rate changes | 19,025 | 619 | (6,236) | (11,076)
Net (decrease) increase in cash and cash equivalents | 3,990,428 | 129,854 | 1,792,525 | (590,433)
Cash and cash equivalents at beginning of year | 5,906,176 | 192,196 | 4,113,651 | 4,704,084
Cash and cash equivalents at end of year | $ 9,896,604 | $ 322,050 | $ 5,906,176 | $ 4,113,651

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- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_98_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for income taxes paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from interest received, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from current borrowings obtained. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from non-current borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_17&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from sales of interests in associates. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_16_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2022-03-24 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2022-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 + Details
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