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Inventories (Tables)

12 Months Ended

Dec. 31, 2022

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Summary of Inventories

		December 31, 2021
		Cost		Allowance for impairment losses		Carrying amount
		NT$000		NT$000		NT$000
Raw materials		3,328,763		(121,586)		3,207,177

		December 31, 2022
		Cost		Allowance for impairment losses		Carrying amount
		NT$000		NT$000		NT$000
Raw materials		3,316,039		(105,630)		3,210,409

Cost of Inventories Recognized as an Expense

		Year ended December 31,
		2020		2021		2022
		NT$000		NT$000		NT$000
Cost of revenue		17,957,568		20,103,735		18,611,515
Loss on abandonment		5,323		552		9,448
Allowance for (reversal of) inventory valuation and obsolescence loss		16,317		41,770		(15,956)
		17,979,208		20,146,057		18,605,007

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The disclosure of the cost of sales. [Refer: Cost of sales]

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