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Leasing arrangements - leasee (Tables) | 12 Months Ended
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Dec. 31, 2023
Presentation of leases for lessee [abstract] |
Summary of carrying amount of right-of-use assets and the depreciation expenses | b) The carrying amount of right-of-use assets and the depreciation expenses are as follows:
|  | Carrying amount
|  | December 31, 2022 |  | December 31, 2023
|  | NT$000 |  | NT$000
Land |  | 630,969 |  | 615,385
Buildings |  | 8,214 |  | 7,723
Machinery and equipment |  | 257,196 |  | 411,809
Others |  | 2,613 |  | 2,585
|  | 898,992 |  | 1,037,502
|  | Depreciation expenses
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | NT$000 |  | NT$000
Land |  | 20,486 |  | 21,904 |  | 21,524
Buildings |  | 9,870 |  | 10,861 |  | 11,738
Machinery and equipment |  | 247,090 |  | 194,059 |  | 245,304
Others |  | 1,634 |  | 1,997 |  | 2,461
|  | 279,080 |  | 228,821 |  | 281,027
Summary of profit and loss accounts relating to lease contracts | d) The information on profit or loss a ccounts relating to lease contracts is as follows:
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | NT$000 |  | NT$000
Items affecting profit or loss |  |  |  |  |  |
Interest expense on lease liabilities |  | 15,245 |  | 14,556 |  | 18,757
Expense on short-term lease contracts |  | 143,791 |  | 95,213 |  | 55,944

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