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Segment information (Tables)

12 Months Ended

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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