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Consolidated Statements of Comprehensive Income $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 TWD ($) $ / shares | Dec. 31, 2023 USD ($) $ / shares | Dec. 31, 2022 TWD ($) $ / shares | Dec. 31, 2021 TWD ($) $ / shares
Consolidated statements of comprehensive income [Line Items] |  |  |  |
Revenue | $ 21,356,228 | $ 697,460 | $ 23,517,064 | $ 27,400,035
Cost of revenue | (17,806,803) | (581,542) | (18,605,007) | (20,146,057)
Gross profit | 3,549,425 | 115,918 | 4,912,057 | 7,253,978
Sales and marketing expenses | (135,661) | (4,431) | (128,029) | (73,928)
General and administrative expenses | (497,742) | (16,255) | (538,684) | (604,029)
Research and development expenses | (1,093,513) | (35,712) | (1,158,598) | (1,139,219)
Other income (expenses), net | 85,943 | 2,807 | 129,933 | 125,587
Operating profit | 1,908,452 | 62,327 | 3,216,679 | 5,562,389
Interest income | 193,189 | 6,309 | 57,199 | 9,980
Other income | 77,583 | 2,534 | 66,991 | 34,496
Other gains and losses | 135,501 | 4,425 | 386,567 | (65,829)
Finance costs | (266,390) | (8,700) | (153,279) | (131,184)
Share of profit of associates and joint ventures accounted for using equity method | 219,891 | 7,182 | 453,715 | 625,733
Profit before income tax | 2,268,226 | 74,077 | 4,027,872 | 6,035,585
Income tax expense | (300,661) | (9,819) | (588,175) | (1,098,318)
Profit for the year | 1,967,565 | 64,258 | 3,439,697 | 4,937,267
Other comprehensive income (loss): |  |  |  |
(Loss) profit on remeasurements of defined benefit plans | 10,699 | 350 | 222,234 | (14,999)
Unrealized gain (loss) on valuation of equity instruments at fair value through other comprehensive income | (217,785) | (7,113) | (46,419) | 122,514
Share of other comprehensive income (loss) of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss | 12,993 | 424 | (28,254) | 28,843
Income tax effect on components that will not be reclassified to profit or loss | 49,498 | 1,617 | (31,888) | (27,460)
Components of other comprehensive income (loss) that will not be reclassified to profit or loss | (144,595) | (4,722) | 115,673 | 108,898
Exchange differences on translation of foreign operations | 16,713 | 546 | 68,656 | (24,695)
Equity directly related to non-current assets held for sale | (43,094) | (1,408) |  |
Components of other comprehensive (loss) income that will be reclassified to profit or loss | (26,381) | (862) | 68,656 | (24,695)
Other comprehensive income (loss), net of income tax | (170,976) | (5,584) | 184,329 | 84,203
Total comprehensive income (loss) for the year | $ 1,796,589 | $ 58,674 | $ 3,624,026 | $ 5,021,470
Ordinary shares [member] |  |  |  |
Other comprehensive income (loss): |  |  |  |
Earnings per share - basic | (per share) | $ 2.71 | $ 0.09 | $ 4.73 | $ 6.79
Earnings per share - diluted | (per share) | 2.68 | 0.09 | 4.63 | 6.65
American depositary share (each representing 20 common shares) [member] |  |  |  |
Other comprehensive income (loss): |  |  |  |
Earnings per share - basic | (per share) | 54.11 | 1.77 | 94.6 | 135.78
Earnings per share - diluted | (per share) | $ 53.54 | $ 1.75 | $ 92.63 | $ 132.93

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