XML 71 R48.htm IDEA: XBRL DOCUMENT
v3.23.1

Segment information | 12 Months Ended
--- | ---
Dec. 31, 2022
Text block [abstract] |
Segment information | 43. Segment information a) General information The Group engages mainly in the assembly and testing of semiconductors, memory modules and general investments. In accordance with IFRS 8 “Operating Segments”, the Group’s segments include Testing, Assembly, Testing and Assembly for LCD, OLED and other Display Panel Driver Semiconductors (“LCDD”), Bumping and others as the five reportable segments. b) Measurement of segment information The Group’s reportable segments are strategic business units which provide different products and services. The accounting policies adopted by the operating segments are the same as the accounting policies described in Note 4. c) Information about segment profit or loss 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
d) Reconciliation for segment income (loss) Revenue from external customers and segment income (loss) reported to the chief operating decision maker are measured using the same method as for revenue and operating profit in the financial statements. Thus, no reconciliation is needed. 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
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
g) Major customer information 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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- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS08_g20-24__IFRS08_g20-24_TI -URIDate 2022-03-24 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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