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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