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Inventories
12 Months Ended
Dec. 31, 2023
Inventories [abstract]  
Inventories
10.
Inventories

 

December 31, 2022

 

Cost

 

Allowance for
impairment losses

 

Carrying amount

 

NT$000

 

NT$000

 

NT$000

Raw materials

 

3,316,039

 

(105,630)

 

3,210,409

 

 

December 31, 2023

 

Cost

 

Allowance for
impairment losses

 

Carrying amount

 

NT$000

 

NT$000

 

NT$000

Raw materials

 

2,754,911

 

(186,263)

 

2,568,648

The cost of inventories recognized as an expense for the year:

 

Year ended December 31,

 

2021

 

2022

 

2023

 

NT$000

 

NT$000

 

NT$000

Cost of revenue

 

20,103,735

 

18,611,515

 

17,723,687

Loss on abandonment

 

552

 

9,448

 

2,483

Allowance for (reversal of) inventory
  valuation and obsolescence loss

 

41,770

 

(15,956)

 

80,633

 

20,146,057

 

18,605,007

 

17,806,803

 

a)
Allowance for inventory valuation and obsolescence loss was recognized due to the change in net realizable value.
b)
No inventories of the Group were pledged to others.