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Financial risk management and fair values of financial instruments (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Summary of Financial Instruments by Category | (a) Financial instruments by category
|  | December 31, 2021 |  | December 31, 2022
|  | NT$000 |  | NT$000
Financial assets |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |
Financial assets mandatorily measured at fair value through profit or loss |  | 359,960 |  | 128,224
Financial assets at fair value through other comprehensive income |  |  |  |
Designation of equity instruments |  | 384,521 |  | 338,102
Financial assets at amortized cost |  |  |  |
Cash and cash equivalents |  | 5,906,176 |  | 9,896,604
Financial assets at amortized cost |  | 66,778 |  | 136,093
Notes receivable |  | 1,035 |  | —
Accounts receivable |  | 6,344,246 |  | 4,381,563
Other receivables |  | 86,879 |  | 131,863
Refundable deposits |  | 21,278 |  | 21,771
|  | 13,170,873 |  | 15,034,220
Financial liabilities |  |  |  |
Financial liabilities at amortized cost |  |  |  |
Short-term bank loans |  | 731,751 |  | —
Notes payable |  | 23 |  | 132
Accounts payable |  | 1,012,391 |  | 560,802
Other payables |  | 4,378,439 |  | 3,796,481
Long-term bank loans (including current portion) |  | 9,413,365 |  | 13,967,801
Lease liabilities (including current portion) |  | 851,251 |  | 920,402
Guarantee deposits |  | 21,625 |  | 21,600
|  | 16,408,845 |  | 19,267,218
Information on Assets and Liabilities Denominated in Foreign Currencies whose Values would be Materially Affected by Exchange Rate Fluctuations | The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:
|  | December 31, 2021
|  | Foreign currency |  | Exchange rate |  | Carrying amount (NT$000)
(Foreign currency: functional currency) |  |  |  |  |  |
Financial assets |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 188,143 |  | 27.6800 |  | 5,207,798
JPY000 |  | 141,523 |  | 0.2405 |  | 34,036
RMB000 |  | 4,944 |  | 4.3440 |  | 21,477
Non-monetary items |  |  |  |  |  |
JPY000 |  | 1,598,839 |  | 0.2405 |  | 384,521
RMB000 |  | 827,811 |  | 4.3440 |  | 3,596,012
Financial liabilities |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 53,042 |  | 27.6800 |  | 1,468,203
JPY000 |  | 1,089,668 |  | 0.2405 |  | 262,005
|  | December 31, 2022
|  | Foreign currency |  | Exchange rate |  | Carrying amount (NT$000)
(Foreign currency: functional currency) |  |  |  |  |  |
Financial assets |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 208,989 |  | 30.7100 |  | 6,418,052
JPY000 |  | 114,940 |  | 0.2324 |  | 26,712
RMB000 |  | 7,199 |  | 4.4080 |  | 31,733
Non-monetary items |  |  |  |  |  |
JPY000 |  | 1,454,830 |  | 0.2324 |  | 338,102
RMB000 |  | 927,037 |  | 4.4080 |  | 4,086,378
Financial liabilities |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 11,031 |  | 30.7100 |  | 338,762
JPY000 |  | 1,587,732 |  | 0.2324 |  | 368,989
Details of Exposure to Currency Risk Arising from Recognized Monetary Assets or Liabilities Denominated in a Currency Other Than Functional Currency | 6. Analysis of foreign currency market risk arising from significant foreign exchange variations:
|  | Year ended December 31, 2020
|  | Sensitivity analysis
|  | Change in exchange rate |  | Effect on profit (loss) (NT$000) |  | Effect on other comprehensive income (NT$000)
Financial assets |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 5% |  | 250,396 |  | —
JPY000 |  | 5% |  | 1,901 |  | —
RMB000 |  | 5% |  | 1,497 |  | —
Financial liabilities |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 5% |  | 37,608 |  | —
JPY000 |  | 5% |  | 21,251 |  | —
|  | Year ended December 31, 2021
|  | Sensitivity analysis
|  | Change in exchange rate |  | Effect on profit (loss) (NT$000) |  | Effect on other comprehensive income (NT$000)
Financial assets |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 5% |  | 260,390 |  | —
JPY000 |  | 5% |  | 1,702 |  | —
RMB000 |  | 5% |  | 1,074 |  | —
Financial liabilities |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 5% |  | 73,410 |  | —
JPY000 |  | 5% |  | 13,103 |  | —
|  | Year ended December 31, 2022
|  | Sensitivity analysis
|  | Change in exchange rate |  | Effect on profit (loss) (NT$000) |  | Effect on other comprehensive income (NT$000)
Financial assets |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 5% |  | 320,903 |  | —
JPY000 |  | 5% |  | 1,336 |  | —
RMB000 |  | 5% |  | 1,587 |  | —
Financial liabilities |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 5% |  | 16,938 |  | —
JPY000 |  | 5% |  | 18,449 |  | —
Summary of Loss Rate Methodology | As of December 31, 2021 and 2022 the loss rate methodologies are as follows:
|  | December 31, 2021
|  | Contract assets |  | Accounts receivable (including related parties) |  | Other receivables (including related parties)
|  | NT$000 |  | NT$000 |  | NT$000
Expected loss rate |  | 0.030% |  | 0.030% |  | 0.030%
Total carrying amount |  | 400,375 |  | 6,346,156 |  | 86,895
Loss allowance |  | (120) |  | (1,910) |  | (16)
|  | December 31, 2022
|  | Contract assets |  | Accounts receivable (including related parties) |  | Other receivables (including related parties)
|  | NT$000 |  | NT$000 |  | NT$000
Expected loss rate |  | 0.060% |  | 0.060% |  | 0.060%
Total carrying amount |  | 381,587 |  | 4,384,232 |  | 131,908
Loss allowance |  | (229) |  | (2,669) |  | (45)
Summary of Movements in Relation to Loss Allowance for Contract Assets, Accounts Receivable and Other Receivables | 7. Under the simplified approach, movements in relation to loss allowance for contract assets, accounts receivable, and other receivables are as follows:
|  | 2020
|  | Contract assets |  | Accounts receivable (including related parties) |  | Other receivables (including related parties)
|  | NT$000 |  | NT$000 |  | NT$000
January 1 |  | (114) |  | (1,351) |  | (18)
Provision for impairment loss |  | (3) |  | (269) |  | —
Reversal of impairment loss |  | — |  | — |  | 8
December 31 |  | (117) |  | (1,620) |  | (10)
|  | 2021
|  | Contract assets |  | Accounts receivable (including related parties) |  | Other receivables (including related parties)
|  | NT$000 |  | NT$000 |  | NT$000
January 1 |  | (117) |  | (1,620) |  | (10)
Provision for impairment loss |  | (3) |  | (290) |  | (6)
December 31 |  | (120) |  | (1,910) |  | (16)
|  | 2022
|  | Contract assets |  | Accounts receivable (including related parties) |  | Other receivables (including related parties)
|  | NT$000 |  | NT$000 |  |
January 1 |  | (120) |  | (1,910) |  | (16)
Provision for impairment loss |  | (109) |  | (759) |  | (29)
December 31 |  | (229) |  | (2,669) |  | (45)
Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments |
|  | December 31, 2021
|  | Within 1 year |  | 1 to 3 years |  | 3 to 5 years |  | Over 5 years |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |
Short-term bank loans |  | 733,523 |  | — |  | — |  | — |  | 733,523
Long-term bank loans |  | 114,953 |  | 2,817,662 |  | 4,568,521 |  | 2,265,350 |  | 9,766,486
Lease liabilities |  | 182,186 |  | 119,748 |  | 54,113 |  | 691,764 |  | 1,047,811
Guarantee deposits |  | — |  | — |  | — |  | 21,625 |  | 21,625
|  | 1,030,662 |  | 2,937,410 |  | 4,622,634 |  | 2,978,739 |  | 11,569,445
|  | December 31, 2022
|  | Within 1 year |  | 1 to 3 years |  | 3 to 5 years |  | Over 5 years |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |
Long-term bank loans |  | 1,699,165 |  | 5,675,288 |  | 5,354,335 |  | 1,914,280 |  | 14,643,068
Lease liabilities |  | 174,460 |  | 182,767 |  | 57,057 |  | 704,503 |  | 1,118,787
Guarantee deposits |  | — |  | — |  | — |  | 21,600 |  | 21,600
|  | 1,873,625 |  | 5,858,055 |  | 5,411,392 |  | 2,640,383 |  | 15,783,455
Summary of Natures of Assets and Liabilities | i) The related information of natures of the assets and liabilities are as follows:
|  | December 31, 2021
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Assets |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |
- Listed stocks |  | 359,960 |  | — |  | — |  | 359,960
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |
- Foreign unlisted stocks |  | — |  | — |  | 384,521 |  | 384,521
|  | 359,960 |  | — |  | 384,521 |  | 744,481
|  | December 31, 2022
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Assets |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |
- Listed stocks |  | 128,224 |  | — |  | — |  | 128,224
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |
- Foreign unlisted stocks |  | — |  | — |  | 338,102 |  | 338,102
|  | 128,224 |  | — |  | 338,102 |  | 466,326
Summary of Movements of Level 3 | (d) The following table shows the movements of Level 3 for the years ended December 31, 2021 and 2022:
|  | December 31, 2021
|  | Debt instruments |  | Equity instruments |  | Total
|  | NT$000 |  | NT$000 |  | NT$000
January 1 |  | 10,368 |  | 262,007 |  | 272,375
Gains or losses recognized in profit or loss |  |  |  |  |  |
Recorded as non-operating expenses |  | (941) |  | — |  | (941)
Gains or losses recognized in other comprehensive income |  |  |  |  |  |
Recorded as unrealized gain on valuation of financial assets at fair value through other comprehensive income |  | — |  | 122,514 |  | 122,514
Sold in the period |  | (9,427) |  | — |  | (9,427)
December 31 |  | — |  | 384,521 |  | 384,521
|  | December 31, 2022
|  | Debt instruments |  | Equity instruments |  | Total
|  | NT$000 |  | NT$000 |  | NT$000
January 1 |  | — |  | 384,521 |  | 384,521
Gains or losses recognized in other comprehensive income |  |  |  |  |  |
Recorded as unrealized loss on valuation of financial assets at fair value through other comprehensive income |  | — |  | (46,419) |  | (46,419)
December 31 |  | — |  | 338,102 |  | 338,102
Summary of Qualitative Information and Sensitivity Analysis of Changes in Significant Unobservable Inputs Under Valuation Model Used in Level 3 Fair Value Measurement | (f) The following is the qualitative information and sensitivity analysis of changes in significant unobservable inputs under valuation model used in Level 3 fair value measurement:
|  | Fair value as of December 31, 2021 |  | Valuation technique |  | Significant unobservable input |  | Range |  | Relationship of inputs to fair value
|  | NT$000 |  |  |  |  |  |  |  |
Non-derivative equity instrument: |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  | 384,521 |  | Comparable companies |  | Price to book ratio multiple |  | 3.46 |  | The higher the multiple, the higher the fair value
|  |  |  |  |  | Enterprise value to EBITDA multiple |  | 9.43 |  | The higher the multiple, the higher the fair value
|  |  |  |  |  | Discount for lack of marketability |  | 15.80% |  | The higher the discount for lack of marketability, the lower the fair value
|  | Fair value as of December 31, 2022 |  | Valuation technique |  | Significant unobservable input |  | Range |  | Relationship of inputs to fair value
|  | NT$000 |  |  |  |  |  |  |  |
Non-derivative equity instrument: |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  | 338,102 |  | Comparable companies |  | Enterprise value to EBITDA multiple |  | 4.82 |  | The higher the multiple, the higher the fair value
|  |  |  |  |  | Discount for lack of marketability |  | 15.80% |  | The higher the discount for lack of marketability, the lower the fair value
Summary of Effect of Profit or Loss or of Other Comprehensive Income from Financial Assets Categorized |
|  |  |  |  |  | December 31, 2021
|  |  |  |  |  | Recognized in profit or loss |  | Recognized in other comprehensive income
|  | Input |  | Change |  | Favorable change |  | Unfavorable change |  | Favorable change |  | Unfavorable change
|  |  |  |  |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  | Price to book ratio multiple |  | ±1% |  | — |  | — |  | 46 |  | 46
|  | Enterprise value to EBITDA multiple |  | ±1% |  | — |  | — |  | 3,443 |  | 3,443
|  | Discount for lack of marketability |  | ±1% |  | — |  | — |  | 4,585 |  | 4,585
|  |  |  |  |  | — |  | — |  | 8,074 |  | 8,074
|  |  |  |  |  | December 31, 2022
|  |  |  |  |  | Recognized in profit or loss |  | Recognized in other comprehensive income
|  | Input |  | Change |  | Favorable change |  | Unfavorable change |  | Favorable change |  | Unfavorable change
|  |  |  |  |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  | Enterprise value to EBITDA multiple |  | ±1% |  | — |  | — |  | 2,876 |  | 2,883
|  | Discount for lack of marketability |  | ±1% |  | — |  | — |  | 3,990 |  | 4,039
|  |  |  |  |  | — |  | — |  | 6,866 |  | 6,922

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