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Inventories (Tables)

12 Months Ended

Dec. 31, 2023

Inventories [abstract]

Summary of 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

Cost of Inventories Recognized as an Expense

		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

X

- Definition

The disclosure of the cost of sales. [Refer: Cost of sales]

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