XML 74 R56.htm IDEA: XBRL DOCUMENT
v3.25.1

Inventories (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Inventories [abstract] |
Summary of Inventories |
|  | 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
|  | December 31, 2024
|  | Cost |  | Allowance for impairment losses |  | Carrying amount
|  | NT$000 |  | NT$000 |  | NT$000
Raw materials |  | 2,854,743 |  | (160,149) |  | 2,694,594
Cost of Inventories Recognized as an Expense |
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Cost of revenue |  | 18,611,515 |  | 17,723,687 |  | 19,777,825
Loss on abandonment |  | 9,448 |  | 2,483 |  | 102
(Reversal of) allowance for inventory valuation and obsolescence loss |  | (15,956) |  | 80,633 |  | (26,114)
|  | 18,605,007 |  | 17,806,803 |  | 19,751,813

X
- Definition The disclosure of the cost of sales. [Refer: Cost of sales] + 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_DisclosureOfCostOfSalesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about inventories. + References No definition available. + Details
Name: | imos_DisclosureOfDetailedInformationAboutInventoriesExplanatory
Namespace Prefix: | imos_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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