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Finance Costs - Summary of Finance Costs (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 TWD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 TWD ($)
Analysis of Finance Costs [abstract]
Bank loans	$ 138,731		$ 116,946	$ 158,720
Lease liabilities	14,556		15,245	13,442
Others	8
Less: Amounts capitalized in qualifying assets	(10,856)		(11,193)	(9,762)
Interest expense	142,439		120,998	162,400
Finance expense	10,840		10,186	9,082
Finance costs	$ 153,279	$ 4,988	$ 131,184	$ 171,482

X

- Definition

The amount of costs associated with financing activities of the entity.

+ References

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- Definition

The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

+ References

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The amount of expense arising from interest.

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The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]

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The amount of interest expense on lease liabilities. [Refer: Lease liabilities]

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The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]

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The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]

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Analysis of Finance Costs [abstract]

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