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Financial risk management and fair values of financial instruments (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about financial instruments [abstract] |
Summary of Financial Instruments by Category | (a) Financial instruments by category
|  | December 31, 2022 |  | December 31, 2023
|  | 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 |  | 128,224 |  | 42,735
Financial assets at fair value through other comprehensive income |  |  |  |
Designation of equity instruments |  | 338,102 |  | 120,317
Financial assets at amortized cost |  |  |  |
Cash and cash equivalents |  | 9,896,604 |  | 12,354,035
Financial assets at amortized cost |  | 136,093 |  | 78,477
Accounts receivable |  | 4,381,563 |  | 5,326,381
Other receivables |  | 131,863 |  | 44,576
Refundable deposits |  | 21,771 |  | 20,707
|  | 15,034,220 |  | 17,987,228
Financial liabilities |  |  |  |
Financial liabilities at amortized cost |  |  |  |
Notes payable |  | 132 |  | 484
Accounts payable |  | 560,802 |  | 784,919
Other payables |  | 3,796,481 |  | 3,479,045
Other payables – related parties |  | — |  | 58,549
Long-term bank loans (including current portion) |  | 13,967,801 |  | 14,911,719
Lease liabilities (including current portion) |  | 920,402 |  | 1,065,401
Guarantee deposits |  | 21,600 |  | 21,235
|  | 19,267,218 |  | 20,321,352
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, 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
|  | December 31, 2023
|  | Foreign currency |  | Exchange rate |  | Carrying amount (NT$000)
(Foreign currency: functional currency) |  |  |  |  |  |
Financial assets |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 149,837 |  | 30.7050 |  | 4,600,745
JPY000 |  | 188,904 |  | 0.2172 |  | 41,030
RMB000 |  | 5,595 |  | 4.3270 |  | 24,210
Non-monetary items |  |  |  |  |  |
JPY000 |  | 553,946 |  | 0.2172 |  | 120,317
Financial liabilities |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 21,175 |  | 30.7050 |  | 650,178
JPY000 |  | 1,102,264 |  | 0.2172 |  | 239,412
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, 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 |  | —
|  | Year ended December 31, 2023
|  | 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% |  | 230,037 |  | —
JPY000 |  | 5% |  | 2,052 |  | —
RMB000 |  | 5% |  | 1,211 |  | —
Financial liabilities |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 5% |  | 32,509 |  | —
JPY000 |  | 5% |  | 11,971 |  | —
Summary of Loss Rate Methodology | As of December 31, 2022 and 2023 the loss rate methodologies are as follows:
|  | 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)
|  | December 31, 2023
|  | Contract assets |  | Accounts receivable (including related parties) |  | Other receivables (including related parties)
|  | NT$000 |  | NT$000 |  | NT$000
Expected loss rate |  | 0.045% |  | 0.045% |  | 0.045%
Total carrying amount |  | 384,057 |  | 5,328,835 |  | 44,589
Loss allowance |  | (174) |  | (2,454) |  | (13)
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:
|  | 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 |  | NT$000
January 1 |  | (120) |  | (1,910) |  | (16)
Provision for impairment loss |  | (109) |  | (759) |  | (29)
December 31 |  | (229) |  | (2,669) |  | (45)
|  | 2023
|  | Contract assets |  | Accounts receivable (including related parties) |  | Other receivables (including related parties)
|  | NT$000 |  | NT$000 |  | NT$000
January 1 |  | (229) |  | (2,669) |  | (45)
Reversal of impairment loss |  | 55 |  | 215 |  | 32
December 31 |  | (174) |  | (2,454) |  | (13)
Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments |
|  | 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
|  | December 31, 2023
|  | 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 |  | 2,469,744 |  | 7,506,844 |  | 4,273,199 |  | 1,330,797 |  | 15,580,584
Lease liabilities |  | 267,759 |  | 250,104 |  | 57,856 |  | 681,975 |  | 1,257,694
Guarantee deposits |  | — |  | — |  | — |  | 21,235 |  | 21,235
|  | 2,737,503 |  | 7,756,948 |  | 4,331,055 |  | 2,034,007 |  | 16,859,513
Summary of Natures of Assets and Liabilities | i) The related information of natures of the assets and liabilities are as follows:
|  | 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
|  | December 31, 2023
|  | 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 |  | 42,735 |  | — |  | — |  | 42,735
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |
- Foreign unlisted stocks |  | — |  | — |  | 120,317 |  | 120,317
|  | 42,735 |  | — |  | 120,317 |  | 163,052
Summary of Movements of Level 3 | (d) The following table shows the movements of Level 3 for the years ended December 31, 2022 and 2023:
|  | Equity instruments
|  | 2022 |  | 2023
|  | NT$000 |  | NT$000
January 1 |  | 384,521 |  | 338,102
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) |  | (217,785)
Purchases |  | — |  | 12,500
Reclassified as investments accounted for using equity method |  | — |  | (12,500)
December 31 |  | 338,102 |  | 120,317
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, 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
|  | Fair value as of December 31, 2023 |  | Valuation technique |  | Significant unobservable input |  | Range |  | Relationship of inputs to fair value
|  | NT$000 |  |  |  |  |  |  |  |
Non-derivative equity instrument: |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  | 120,317 |  | Comparable companies |  | Enterprise value to EBITDA multiple |  | 8.23 |  | The higher the multiple, the higher the fair value
|  |  |  |  |  | Price to book ratio multiple |  | 1.64 |  | The higher the multiple, the higher the fair value
|  |  |  |  |  | Discount for lack of marketability |  | 15.70% |  | 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, 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
|  |  |  |  |  | December 31, 2023
|  |  |  |  |  | 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% |  | — |  | — |  | 748 |  | 709
|  | Price to book ratio multiple |  | ±1% |  | — |  | — |  | 30 |  | 30
|  | Discount for lack of marketability |  | ±1% |  | — |  | — |  | 1,453 |  | 1,413
|  |  |  |  |  | — |  | — |  | 2,231 |  | 2,152

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