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Consolidated Statements of Cash Flows
$ in Thousands, $ in Thousands
 12 Months Ended
Dec. 31, 2023
TWD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
TWD ($)
Dec. 31, 2021
TWD ($)
Cash flows from operating activities        
Profit before income tax $ 2,268,226 $ 74,077 $ 4,027,872 $ 6,035,585
Adjustments to reconcile profit (loss)        
Depreciation expenses 4,779,333 156,085 4,751,902 4,634,112
Expected credit losses (gains) (302) (10) 897 299
Interest expense 265,957 8,686 142,439 120,998
Interest income (193,189) (6,309) (57,199) (9,980)
Dividend income (6,592) (215) (9,816) (4,690)
Share of profit of associates and joint ventures accounted for using equity method (219,891) (7,182) (453,715) (625,733)
(Gain) loss on valuation of financial assets at fair value through profit or loss (39,254) (1,282) 69,404 (15,262)
Gain on disposal of property, plant and equipment, net (18,431) (602) (74,548) (33,935)
Gain from lease modifications     (139) (891)
Impairment loss on property, plant and equipment 9,236 302 12,721 4,843
Deferred revenue (20,839) (681) (17,859) (12,389)
Financial assets at fair value through profit or loss 124,743 4,074 162,332 (290,637)
Current contract assets (2,470) (81) 18,788 (11,242)
Accounts and notes receivable (944,603) (30,849) 1,962,959 (980,816)
Other receivables 48,736 1,592 15,849 (46,089)
Inventories 641,761 20,959 (3,232) (1,105,102)
Prepayments 3,104 101 37,748 (67,401)
Other non-current assets       6,915
Accounts and notes payable 224,469 7,331 (451,480) 42,694
Other payables (90,786) (2,965) (161,212) 471,766
Current provisions 6,921 226 22,362 818
Current refund liabilities 544 18 27,274 (15)
Other current liabilities 1,293 42 8,097 (6,838)
Net defined benefit liability, non-current (21,179) (692) (21,839) (23,362)
Cash generated from operations 6,816,787 222,625 10,009,605 8,083,648
Interest received 194,136 6,340 42,170 10,344
Dividend received 10,327 337 26,416 17,140
Interest paid (227,488) (7,429) (107,210) (99,857)
Income tax paid (186,280) (6,084) (1,354,548) (691,566)
Net cash generated from operating activities 6,607,482 215,789 8,616,433 7,319,709
Cash flows from investing activities        
Acquisition of financial assets at amortized cost (72,201) (2,358) (133,182)  
Proceeds from repayments of financial assets at amortized cost 130,220 4,253 69,022 188,023
Acquisition of financial assets at fair value through other comprehensive income (12,500) (408)    
Proceeds from disposal of financial assets at fair value through profit or loss       9,427
Acquisition of property, plant and equipment (3,073,881) (100,389) (4,699,369) (5,881,506)
Proceeds from disposal of property, plant and equipment 83,679 2,733 77,339 120,586
(Increase) decrease in refundable deposits 1,064 35 (493) (92)
Increase in other non-current assets (160,703) (5,248) (400,569) (501,177)
Increase in long-term deferred revenue 14,145 462 25,328 49,349
Net cash used in investing activities (3,090,177) (100,920) (5,061,924) (6,015,390)
Cash flows from financing activities        
Proceeds from short-term bank loans 1,273,873 41,603 348,006 2,195,726
Payments on short-term bank loans (1,273,873) (41,603) (1,079,757) (1,463,975)
Payment on lease liabilities (293,383) (9,581) (237,869) (289,668)
Proceeds from long-term bank loans 2,430,224 79,367 4,567,672 4,908,782
Payments on long-term bank loans (1,522,918) (49,736) (54,000) (3,256,450)
Decrease in guarantee deposits (365) (12) (25) (45)
Cash dividend paid (1,672,652) (54,626) (3,127,133) (1,599,928)
Net cash generated from (used in) financing activities (1,059,094) (34,588) 416,894 494,442
Effect of foreign exchange rate changes (780) (25) 19,025 (6,236)
Net increase in cash and cash equivalents 2,457,431 80,256 3,990,428 1,792,525
Cash and cash equivalents at beginning of year 9,896,604 323,207 5,906,176 4,113,651
Cash and cash equivalents at end of year $ 12,354,035 $ 403,463 $ 9,896,604 $ 5,906,176