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Segment information (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of operating segments [abstract] |
Financial Segment Information for Operating Segments | The segment information provided to the chief operating decision maker for the reportable segments is as follows:
|  | Year ended December 31, 2021
|  | Testing |  | Assembly |  | LCDD |  | Bumping |  | Others |  | Elimination |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 5,899,600 |  | 7,963,714 |  | 8,211,099 |  | 5,325,622 |  | — |  | — |  | 27,400,035
Inter-segment |  | — |  | — |  | — |  | — |  | 43,808 |  | (43,808) |  | —
Total revenue |  | 5,899,600 |  | 7,963,714 |  | 8,211,099 |  | 5,325,622 |  | 43,808 |  | (43,808) |  | 27,400,035
Operating profit (loss) |  | 1,814,021 |  | 857,304 |  | 2,336,394 |  | 561,642 |  | (6,987) |  | 15 |  | 5,562,389
Depreciation expenses |  | (921,999) |  | (576,138) |  | (2,579,150) |  | (549,020) |  | (7,805) |  | — |  | (4,634,112)
Share of profit of associates |  | — |  | — |  | — |  | — |  | 1,211,177 |  | (585,444) |  | 625,733
Interest income |  | — |  | — |  | — |  | — |  | 9,980 |  | — |  | 9,980
Interest expense |  | — |  | — |  | — |  | — |  | (120,998) |  | — |  | (120,998)
Purchase of property, plant and equipment |  | 1,841,359 |  | 1,553,475 |  | 2,748,697 |  | 408,751 |  | 420 |  | — |  | 6,552,702
|  | Year ended December 31, 2022
|  | Testing |  | Assembly |  | LCDD |  | Bumping |  | Others |  | Elimination |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 5,243,997 |  | 6,705,898 |  | 7,288,642 |  | 4,278,527 |  | — |  | — |  | 23,517,064
Inter-segment |  | — |  | — |  | — |  | — |  | 50,600 |  | (50,600) |  | —
Total revenue |  | 5,243,997 |  | 6,705,898 |  | 7,288,642 |  | 4,278,527 |  | 50,600 |  | (50,600) |  | 23,517,064
Operating profit (loss) |  | 1,253,477 |  | (93,585) |  | 1,795,741 |  | 268,159 |  | (6,821) |  | (292) |  | 3,216,679
Depreciation expenses |  | (1,042,455) |  | (694,835) |  | (2,505,297) |  | (500,863) |  | (8,452) |  | — |  | (4,751,902)
Share of profit of associates |  | — |  | — |  | — |  | — |  | 884,555 |  | (430,840) |  | 453,715
Interest income |  | — |  | — |  | — |  | — |  | 57,199 |  | — |  | 57,199
Interest expense |  | — |  | — |  | — |  | — |  | (142,439) |  | — |  | (142,439)
Purchase of property, plant and equipment |  | 1,086,682 |  | 957,790 |  | 2,677,489 |  | 196,521 |  | — |  | — |  | 4,918,482
|  | Year ended December 31, 2023
|  | Testing |  | Assembly |  | LCDD |  | Bumping |  | Others |  | Elimination |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 4,394,726 |  | 4,629,430 |  | 7,821,640 |  | 4,510,432 |  | — |  | — |  | 21,356,228
Inter-segment |  | — |  | — |  | — |  | — |  | 59,481 |  | (59,481) |  | —
Total revenue |  | 4,394,726 |  | 4,629,430 |  | 7,821,640 |  | 4,510,432 |  | 59,481 |  | (59,481) |  | 21,356,228
Operating profit (loss) |  | 514,707 |  | (1,180,481) |  | 2,058,285 |  | 522,386 |  | (6,194) |  | (251) |  | 1,908,452
Depreciation expenses |  | (1,065,689) |  | (722,462) |  | (2,547,253) |  | (435,709) |  | (8,220) |  | — |  | (4,779,333)
Share of profit of associates |  | — |  | — |  | — |  | — |  | 420,393 |  | (200,502) |  | 219,891
Interest income |  | — |  | — |  | — |  | — |  | 193,189 |  | — |  | 193,189
Interest expense |  | — |  | — |  | — |  | — |  | (265,957) |  | — |  | (265,957)
Purchase of property, plant and equipment |  | 749,158 |  | 568,289 |  | 1,756,590 |  | 152,908 |  | 1,526 |  | — |  | 3,228,471
Schedule of information on products and services | e) Information on products and services
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | % |  | NT$000 |  | % |  | NT$000 |  | %
Testing |  | 5,899,600 |  | 22 |  | 5,243,997 |  | 22 |  | 4,394,726 |  | 20
Assembly |  | 7,963,714 |  | 29 |  | 6,705,898 |  | 29 |  | 4,629,430 |  | 22
LCDD |  | 8,211,099 |  | 30 |  | 7,288,642 |  | 31 |  | 7,821,640 |  | 37
Bumping |  | 5,325,622 |  | 19 |  | 4,278,527 |  | 18 |  | 4,510,432 |  | 21
|  | 27,400,035 |  | 100 |  | 23,517,064 |  | 100 |  | 21,356,228 |  | 100
Geographic Information of Revenue | f) Geographical information
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | NT$000 |  | NT$000
Revenue |  |  |  |  |  |
ROC |  | 21,608,567 |  | 18,671,142 |  | 17,287,574
Japan |  | 1,768,460 |  | 1,989,805 |  | 1,176,163
PRC |  | 1,899,362 |  | 1,970,943 |  | 1,729,908
Singapore |  | 1,630,733 |  | 390,488 |  | 676,088
Others |  | 492,913 |  | 494,686 |  | 486,495
|  | 27,400,035 |  | 23,517,064 |  | 21,356,228
|  | December 31, 2022 |  | December 31, 2023
|  | NT$000 |  | NT$000
Non-current assets |  |  |  |
ROC |  | 21,677,980 |  | 20,360,166
PRC |  | 2,291 |  | 1,279
Others |  | 576 |  | 6,122
|  | 21,680,847 |  | 20,367,567
Net Revenue from Customers Representing at Least 10% of Total Revenue | The information on the major customers which constituted more than 10% of the Group’s total revenue for the years ended December 31, 2021, 2022 and 2023 is as follows:
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | % |  | NT$000 |  | % |  | NT$000 |  | %
Customers |  |  |  |  |  |  |  |  |  |  |  |
Customer A |  | 5,681,277 |  | 21 |  | 4,705,064 |  | 20 |  | 5,251,529 |  | 25
Customer B |  | 2,484,611 |  | 9 |  | 1,868,583 |  | 8 |  | 2,834,188 |  | 13
Customer M |  | 2,832,088 |  | 10 |  | 2,278,645 |  | 10 |  | 1,320,905 |  | 6

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