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Financial risk management and fair values of financial instruments (Tables)

12 Months Ended

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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