XML 101 R83.htm IDEA: XBRL DOCUMENT
v3.25.1

Financial risk management and fair values of financial instruments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Disclosure of detailed information about financial instruments [abstract] |
Summary of Financial Instruments by Category | (a) Financial instruments by category
|  | December 31, 2023 |  | December 31, 2024
|  | 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 |  | 42,735 |  | 68,970
Financial assets at fair value through other comprehensive income |  |  |  |
Designation of equity instruments |  | 120,317 |  | 103,013
Financial assets at amortized cost |  |  |  |
Cash and cash equivalents |  | 12,354,035 |  | 15,219,039
Financial assets at amortized cost |  | 78,477 |  | 89,114
Accounts receivable |  | 5,326,381 |  | 5,010,154
Other receivables |  | 44,576 |  | 77,620
Refundable deposits |  | 20,707 |  | 19,852
|  | 17,987,228 |  | 20,587,762
Financial liabilities |  |  |  |
Financial liabilities at amortized cost |  |  |  |
Short-term bank loans |  | — |  | 339,364
Notes payable |  | 484 |  | 773
Accounts payable |  | 784,919 |  | 698,199
Other payables |  | 3,479,045 |  | 3,913,604
Other payables – related parties |  | 58,549 |  | 21,473
Long-term bank loans (including current portion) |  | 14,911,719 |  | 13,758,581
Lease liabilities (including current portion) |  | 1,065,401 |  | 1,056,955
Guarantee deposits |  | 21,235 |  | 21,186
|  | 20,321,352 |  | 19,810,135
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, 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
|  | December 31, 2024
|  | Foreign currency |  | Exchange rate |  | Carrying amount (NT$000)
(Foreign currency: functional currency) |  |  |  |  |  |
Financial assets |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 157,974 |  | 32.7850 |  | 5,179,178
JPY000 |  | 262,664 |  | 0.2099 |  | 55,133
RMB000 |  | 13,328 |  | 4.4780 |  | 59,683
Non-monetary items |  |  |  |  |  |
JPY000 |  | 490,770 |  | 0.2099 |  | 103,013
Financial liabilities |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 23,675 |  | 32.7850 |  | 776,185
JPY000 |  | 1,271,975 |  | 0.2099 |  | 266,988
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, 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 |  | —
|  | Year ended December 31, 2024
|  | 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% |  | 258,959 |  | —
JPY000 |  | 5% |  | 2,757 |  | —
RMB000 |  | 5% |  | 2,984 |  | —
Financial liabilities |  |  |  |  |  |
Monetary items |  |  |  |  |  |
US$000 |  | 5% |  | 38,809 |  | —
JPY000 |  | 5% |  | 13,349 |  | —
Summary of Loss Rate Methodology | As of December 31, 2023 and 2024 the loss rate methodologies are as follows:
|  | 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)
|  | December 31, 2024
|  | Contract assets |  | Accounts receivable (including related parties) |  | Other receivables (including related parties)
|  | NT$000 |  | NT$000 |  | NT$000
Expected loss rate |  | 0.030% |  | 0.030% |  | 0.030%
Total carrying amount |  | 397,866 |  | 5,011,644 |  | 77,632
Loss allowance |  | (119) |  | (1,490) |  | (12)
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:
|  | 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)
|  | 2024
|  | Contract assets |  | Accounts receivable (including related parties) |  | Other receivables (including related parties)
|  | NT$000 |  | NT$000 |  | NT$000
January 1 |  | (174) |  | (2,454) |  | (13)
Reversal of impairment loss |  | 55 |  | 964 |  | 1
December 31 |  | (119) |  | (1,490) |  | (12)
Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments |
|  | 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
|  | December 31, 2024
|  | 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 |  |  |  |  |  |  |  |  |  |
Short-term bank loans |  | 341,018 |  | — |  | — |  | — |  | 341,018
Long-term bank loans |  | 3,525,490 |  | 6,678,601 |  | 3,061,642 |  | 1,050,523 |  | 14,316,256
Lease liabilities |  | 253,805 |  | 149,308 |  | 71,714 |  | 824,641 |  | 1,299,468
Guarantee deposits |  | — |  | — |  | — |  | 21,186 |  | 21,186
|  | 4,120,313 |  | 6,827,909 |  | 3,133,356 |  | 1,896,350 |  | 15,977,928
Summary of Natures of Assets and Liabilities | i) The related information of natures of the assets and liabilities are as follows:
|  | 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
|  | December 31, 2024
|  | 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 |  | 68,970 |  | — |  | — |  | 68,970
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |
- Foreign unlisted stocks |  | — |  | — |  | 103,013 |  | 103,013
|  | 68,970 |  | — |  | 103,013 |  | 171,983
Summary of Movements of Level 3 | (d) The following table shows the movements of Level 3 for the years ended December 31, 2023 and 2024:
|  | Equity instruments
|  | 2023 |  | 2024
|  | NT$000 |  | NT$000
January 1 |  | 338,102 |  | 120,317
Gains or losses recognized in other comprehensive income |  |  |  |
Recorded as unrealized loss on valuation of financial assets at fair value through other comprehensive income |  | (217,785) |  | (17,304)
Purchases |  | 12,500 |  | —
Reclassified as investments accounted for using equity method |  | (12,500) |  | —
December 31 |  | 120,317 |  | 103,013
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, 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
|  | Fair value as of December 31, 2024 |  | Valuation technique |  | Significant unobservable input |  | Range |  | Relationship of inputs to fair value
|  | NT$000 |  |  |  |  |  |  |  |
Non-derivative equity instrument: |  |  |  |  |  |  |  |  |  |
Foreign unlisted stocks |  | 103,013 |  | Comparable companies |  | Enterprise value to EBITDA multiple |  | 8.90 |  | The higher the multiple, the higher the fair value
|  |  |  |  |  | Price to book ratio multiple |  | 1.36~1.53 |  | The higher the multiple, the higher the fair value
|  |  |  |  |  | Discount for lack of marketability |  | 15.60% |  | 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, 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
|  |  |  |  |  | December 31, 2024
|  |  |  |  |  | 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% |  | — |  | — |  | 114 |  | 114
|  | Price to book ratio multiple |  | ±1% |  | — |  | — |  | 1,392 |  | 1,436
|  | Discount for lack of marketability |  | ±1% |  | — |  | — |  | 1,208 |  | 1,233
|  |  |  |  |  | — |  | — |  | 2,714 |  | 2,783

X
- Definition The disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35K -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35K&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of market risk. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfMarketRiskExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity's own equity instruments. [Refer: Classes of entity's own equity instruments [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 39 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_39_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 40 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_40_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_SensitivityAnalysisForEachTypeOfMarketRisk
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of loss rate methodology explanatory + References No definition available. + Details
Name: | imos_DisclosureOfLossRateMethodologyExplanatory
Namespace Prefix: | imos_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of movements in fair values of level3 investments explanatory. + References No definition available. + Details
Name: | imos_DisclosureOfMovementsInFairValuesOfLevel3InvestmentsExplanatory
Namespace Prefix: | imos_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of movements in relation to loss allowance for contract assets accounts receivable and other receivables explanatory + References No definition available. + Details
Name: | imos_DisclosureOfMovementsInRelationToLossAllowanceForContractAssetsAccountsReceivableAndOtherReceivablesExplanatory
Namespace Prefix: | imos_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Qualitative information and sensitivity analysis of changes in significant unobservable inputs under valuation model used in Level 3 fair value measurement explanatory + References No definition available. + Details
Name: | imos_QualitativeInformationAndSensitivityAnalysisOfChangesInSignificantUnobservableInputsUnderValuationModelUsedInLevelFairValueMeasurementExplanatory
Namespace Prefix: | imos_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration