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Financial risk management and fair values of financial instruments (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of detailed information about financial instruments [abstract]

Summary of Financial Instruments by Category

(a)Financial instruments by category

		December 31, 2022		December 31, 2023
		NT$000		NT$000
Financial assets
Financial assets at fair value through profit or loss
Financial assets mandatorily measured at fair value   through profit or loss		128,224		42,735
Financial assets at fair value through other   comprehensive income
Designation of equity instruments		338,102		120,317
Financial assets at amortized cost
Cash and cash equivalents		9,896,604		12,354,035
Financial assets at amortized cost		136,093		78,477
Accounts receivable		4,381,563		5,326,381
Other receivables		131,863		44,576
Refundable deposits		21,771		20,707
		15,034,220		17,987,228
Financial liabilities
Financial liabilities at amortized cost
Notes payable		132		484
Accounts payable		560,802		784,919
Other payables		3,796,481		3,479,045
Other payables – related parties		—		58,549
Long-term bank loans (including current portion)		13,967,801		14,911,719
Lease liabilities (including current portion)		920,402		1,065,401
Guarantee deposits		21,600		21,235
		19,267,218		20,321,352

Information on Assets and Liabilities Denominated in Foreign Currencies whose Values would be Materially Affected by Exchange Rate Fluctuations

The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:

		December 31, 2022
		Foreign currency		Exchange rate		Carrying amount (NT$000)
(Foreign currency: functional currency)
Financial assets
Monetary items
US$000		208,989		30.7100		6,418,052
JPY000		114,940		0.2324		26,712
RMB000		7,199		4.4080		31,733
Non-monetary items
JPY000		1,454,830		0.2324		338,102
RMB000		927,037		4.4080		4,086,378
Financial liabilities
Monetary items
US$000		11,031		30.7100		338,762
JPY000		1,587,732		0.2324		368,989

		December 31, 2023
		Foreign currency		Exchange rate		Carrying amount (NT$000)
(Foreign currency: functional currency)
Financial assets
Monetary items
US$000		149,837		30.7050		4,600,745
JPY000		188,904		0.2172		41,030
RMB000		5,595		4.3270		24,210
Non-monetary items
JPY000		553,946		0.2172		120,317
Financial liabilities
Monetary items
US$000		21,175		30.7050		650,178
JPY000		1,102,264		0.2172		239,412

Details of Exposure to Currency Risk Arising from Recognized Monetary Assets or Liabilities Denominated in a Currency Other Than Functional Currency

6.Analysis of foreign currency market risk arising from significant foreign exchange variations:

		Year ended December 31, 2021
		Sensitivity analysis
		Change in exchange rate		Effect on profit (loss) (NT$000)		Effect on other comprehensive income (NT$000)
Financial assets
Monetary items
US$000		5%		260,390		—
JPY000		5%		1,702		—
RMB000		5%		1,074		—
Financial liabilities
Monetary items
US$000		5%		73,410		—
JPY000		5%		13,103		—

		Year ended December 31, 2022
		Sensitivity analysis
		Change in exchange rate		Effect on profit (loss) (NT$000)		Effect on other comprehensive income (NT$000)
Financial assets
Monetary items
US$000		5%		320,903		—
JPY000		5%		1,336		—
RMB000		5%		1,587		—
Financial liabilities
Monetary items
US$000		5%		16,938		—
JPY000		5%		18,449		—

		Year ended December 31, 2023
		Sensitivity analysis
		Change in exchange rate		Effect on profit (loss) (NT$000)		Effect on other comprehensive income (NT$000)
Financial assets
Monetary items
US$000		5%		230,037		—
JPY000		5%		2,052		—
RMB000		5%		1,211		—
Financial liabilities
Monetary items
US$000		5%		32,509		—
JPY000		5%		11,971		—

Summary of Loss Rate Methodology

As of December 31, 2022 and 2023 the loss rate methodologies are as follows:

		December 31, 2022
		Contract assets		Accounts receivable (including related parties)		Other receivables (including related parties)
		NT$000		NT$000		NT$000
Expected loss rate		0.060%		0.060%		0.060%
Total carrying amount		381,587		4,384,232		131,908
Loss allowance		(229)		(2,669)		(45)

		December 31, 2023
		Contract assets		Accounts receivable (including related parties)		Other receivables (including related parties)
		NT$000		NT$000		NT$000
Expected loss rate		0.045%		0.045%		0.045%
Total carrying amount		384,057		5,328,835		44,589
Loss allowance		(174)		(2,454)		(13)

Summary of Movements in Relation to Loss Allowance for Contract Assets, Accounts Receivable and Other Receivables

7.Under the simplified approach, movements in relation to loss allowance for contract assets, accounts receivable, and other receivables are as follows:

		2021
		Contract assets		Accounts receivable (including related parties)		Other receivables (including related parties)
		NT$000		NT$000		NT$000
January 1		(117)		(1,620)		(10)
Provision for impairment loss		(3)		(290)		(6)
December 31		(120)		(1,910)		(16)

		2022
		Contract assets		Accounts receivable (including related parties)		Other receivables (including related parties)
		NT$000		NT$000		NT$000
January 1		(120)		(1,910)		(16)
Provision for impairment loss		(109)		(759)		(29)
December 31		(229)		(2,669)		(45)

		2023
		Contract assets		Accounts receivable (including related parties)		Other receivables (including related parties)
		NT$000		NT$000		NT$000
January 1		(229)		(2,669)		(45)
Reversal of impairment loss		55		215		32
December 31		(174)		(2,454)		(13)

Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments

		December 31, 2022
		Within 1 year		1 to 3 years		3 to 5 years		Over 5 years		Total
		NT$000		NT$000		NT$000		NT$000		NT$000
Non-derivative financial liabilities
Long-term bank loans		1,699,165		5,675,288		5,354,335		1,914,280		14,643,068
Lease liabilities		174,460		182,767		57,057		704,503		1,118,787
Guarantee deposits		—		—		—		21,600		21,600
		1,873,625		5,858,055		5,411,392		2,640,383		15,783,455

		December 31, 2023
		Within 1 year		1 to 3 years		3 to 5 years		Over 5 years		Total
		NT$000		NT$000		NT$000		NT$000		NT$000
Non-derivative financial liabilities
Long-term bank loans		2,469,744		7,506,844		4,273,199		1,330,797		15,580,584
Lease liabilities		267,759		250,104		57,856		681,975		1,257,694
Guarantee deposits		—		—		—		21,235		21,235
		2,737,503		7,756,948		4,331,055		2,034,007		16,859,513

Summary of Natures of Assets and Liabilities

i)The related information of natures of the assets and liabilities are as follows:

		December 31, 2022
		Level 1		Level 2		Level 3		Total
		NT$000		NT$000		NT$000		NT$000
Assets
Recurring fair value measurements
Financial assets at fair value through profit or loss
- Listed stocks		128,224		—		—		128,224
Financial assets at fair value through other    comprehensive income
- Foreign unlisted stocks		—		—		338,102		338,102
		128,224		—		338,102		466,326

		December 31, 2023
		Level 1		Level 2		Level 3		Total
		NT$000		NT$000		NT$000		NT$000
Assets
Recurring fair value measurements
Financial assets at fair value through profit or loss
- Listed stocks		42,735		—		—		42,735
Financial assets at fair value through other    comprehensive income
- Foreign unlisted stocks		—		—		120,317		120,317
		42,735		—		120,317		163,052

Summary of Movements of Level 3

(d)The following table shows the movements of Level 3 for the years ended December 31, 2022 and 2023:

		Equity instruments
		2022		2023
		NT$000		NT$000
January 1		384,521		338,102
Gains or losses recognized in other comprehensive income
Recorded as unrealized loss on valuation of financial assets    at fair value through other comprehensive income		(46,419)		(217,785)
Purchases		—		12,500
Reclassified as investments accounted for using equity method		—		(12,500)
December 31		338,102		120,317

Summary of Qualitative Information and Sensitivity Analysis of Changes in Significant Unobservable Inputs Under Valuation Model Used in Level 3 Fair Value Measurement

(f)The following is the qualitative information and sensitivity analysis of changes in significant unobservable inputs under valuation model used in Level 3 fair value measurement:

		Fair value as of December 31, 2022		Valuation technique		Significant unobservable input		Range		Relationship of inputs to fair value
		NT$000
Non-derivative equity   instrument:
Foreign unlisted stocks		338,102		Comparable companies		Enterprise value to EBITDA multiple		4.82		The higher the multiple, the higher the fair value
						Discount for lack of marketability		15.80%		The higher the discount for lack of marketability, the lower the fair value

		Fair value as of December 31, 2023		Valuation technique		Significant unobservable input		Range		Relationship of inputs to fair value
		NT$000
Non-derivative equity   instrument:
Foreign unlisted stocks		120,317		Comparable companies		Enterprise value to EBITDA multiple		8.23		The higher the multiple, the higher the fair value
						Price to book ratio multiple		1.64		The higher the multiple, the higher the fair value
						Discount for lack of marketability		15.70%		The higher the discount for lack of marketability, the lower the fair value

Summary of Effect of Profit or Loss or of Other Comprehensive Income from Financial Assets Categorized

December 31, 2022

Recognized in profit or loss

Recognized in other comprehensive income

Input

Change

Favorable change

Unfavorable change

Favorable change

Unfavorable change

NT$000

NT$000

NT$000

NT$000

Financial assets:

Foreign unlisted stocks

Enterprise value to   EBITDA multiple

±1%

—

—

2,876

2,883

Discount for lack   of marketability

±1%

—

—

3,990

4,039

—

—

6,866

6,922

						December 31, 2023
						Recognized in profit or loss				Recognized in other comprehensive income
		Input		Change		Favorable change		Unfavorable change		Favorable change		Unfavorable change
						NT$000		NT$000		NT$000		NT$000
Financial assets:
Foreign unlisted stocks		Enterprise value to   EBITDA multiple		±1%		—		—		748		709
		Price to book ratio   multiple		±1%		—		—		30		30
		Discount for lack   of marketability		±1%		—		—		1,453		1,413
						—		—		2,231		2,152

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