XML 139 R121.htm IDEA: XBRL DOCUMENT
v3.25.1

Capital Surplus - Details of Capital Surplus (Detail) $ in Thousands, $ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2022 TWD ($) | Dec. 31, 2024 TWD ($) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 TWD ($)
Capital surplus [line items] |  |  |  |
Ending balance |  | $ 6,055,773 | $ 184,684 | $ 6,055,773
Changes in associates accounted for using equity method | $ 152 |  |  |
Capital surplus [member] |  |  |  |
Capital surplus [line items] |  |  |  |
Beginning balance | 6,055,621 |  |  |
Ending balance | 6,055,773 | 6,055,773 |  | 6,055,773
Changes in associates accounted for using equity method | 152 |  |  |
Ending balance | 6,055,773 |  |  |
Capital surplus [member] | Share premium [member] |  |  |  |
Capital surplus [line items] |  |  |  |
Beginning balance | 6,043,483 |  |  |
Ending balance | 6,043,483 | 6,043,483 |  | 6,043,483
Ending balance | 6,043,483 |  |  |
Capital surplus [member] | Others [member] |  |  |  |
Capital surplus [line items] |  |  |  |
Beginning balance | 12,138 |  |  |
Ending balance | 12,290 | $ 12,290 |  | $ 12,290
Changes in associates accounted for using equity method | 152 |  |  |
Ending balance | $ 12,290 |  |  |

X
- Definition The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdditionalPaidinCapital
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Adjustment to additional paid in capital through change in associates accounted for using equity method. + References No definition available. + Details
Name: | imos_AdjustmentToAdditionalPaidInCapitalThroughChangeInAssociatesAccountedForUsingEquityMethod
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Capital Surplus. + References No definition available. + Details
Name: | imos_CapitalSurplusLineItems
Namespace Prefix: | imos_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ComponentsOfEquityAxis=ifrs-full_AdditionalPaidinCapitalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | imos_DetailsOfCapitalSurplusAxis=ifrs-full_SharePremiumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | imos_DetailsOfCapitalSurplusAxis=imos_OthersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |