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Income tax expense (Tables) | 12 Months Ended
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Dec. 31, 2024
Income tax expense [abstract] |
Major Components of Income Tax Expense | (a) Components of income tax expense:
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Current income tax: |  |  |  |  |  |
Current income tax on profits for the period |  | 771,378 |  | 426,878 |  | 273,836
Income tax on unappropriated retained earnings |  | 159,744 |  | 85,607 |  | 66,066
Prior year income tax overestimation |  | (255,935) |  | (182,778) |  | (127,768)
Total current income tax |  | 675,187 |  | 329,707 |  | 212,134
Deferred income tax: |  |  |  |  |  |
Relating to origination and reversal of temporary differences |  | (87,012) |  | (29,046) |  | (4,617)
Income tax expense |  | 588,175 |  | 300,661 |  | 207,517
Deferred Tax Charged to Other Comprehensive Income | (b) The income tax (charge)/credit relating to components of other comprehensive income are as follows:
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Unrealized loss on valuation of financial assets at fair value through other comprehensive income |  | (12,559) |  | (51,638) |  | (3,458)
Remeasurement of defined benefit obligations |  | 44,447 |  | 2,140 |  | 11,261
|  | 31,888 |  | (49,498) |  | 7,803
Reconciliation of Income Tax Expense and Accounting Profit Before Income Tax | b) Reconciliation of income tax expense and the accounting profit:
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Tax calculated based on profit before tax and statutory tax rate |  | 804,086 |  | 451,676 |  | 338,116
Effects from adjustments based on regulation |  | (131,873) |  | (74,094) |  | (38,880)
Gain (loss) on investment in associates |  | 11,923 |  | 19,228 |  | (31,151)
Prior year income tax overestimation |  | (255,935) |  | (182,778) |  | (127,768)
Income tax on unappropriated retained earnings |  | 159,744 |  | 85,607 |  | 66,066
Effect of different tax rates in countries in which the Group operates |  | 230 |  | 1,022 |  | 1,134
Income tax expense |  | 588,175 |  | 300,661 |  | 207,517
Details of Deferred Tax Assets (Liabilities) | c) The amounts of deferred tax assets or liabilities resulting from temporary differences and investment tax credits are as follows:
|  | 2022
|  | January 1 |  | Recognized in profit or loss |  | Recognized in other comprehensive income |  | December 31
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Deferred tax assets |  |  |  |  |  |  |  |
Loss on inventories |  | 24,317 |  | (3,191) |  | — |  | 21,126
Property, plant and equipment |  | 36,636 |  | 2,258 |  | — |  | 38,894
Provisions |  | 2,849 |  | 10,010 |  | — |  | 12,859
Deferred revenue |  | 14,638 |  | (6,506) |  | — |  | 8,132
Net defined benefit liability |  | 97,248 |  | (4,368) |  | (44,447) |  | 48,433
Unrealized exchange losses |  | 2,161 |  | 22,056 |  | — |  | 24,217
Others |  | 2,749 |  | 2,876 |  | — |  | 5,625
Total |  | 180,598 |  | 23,135 |  | (44,447) |  | 159,286
Deferred tax liabilities |  |  |  |  |  |  |  |
Property, plant and equipment |  | (192,687) |  | 75,713 |  | — |  | (116,974)
Financial assets at fair value through other comprehensive income |  | (85,402) |  | — |  | 12,559 |  | (72,843)
Gain on investment in associates |  | — |  | (11,923) |  | — |  | (11,923)
Others |  | (88) |  | 87 |  | — |  | (1)
Total |  | (278,177) |  | 63,877 |  | 12,559 |  | (201,741)
Information presented on statements of financial position: |  |  |  |  |  |  |  |
Deferred tax assets |  | 180,598 |  |  |  |  |  | 159,286
Deferred tax liabilities |  | (278,177) |  |  |  |  |  | (201,741)
|  | 2023
|  | January 1 |  | Recognized in profit or loss |  | Recognized in other comprehensive income |  | December 31
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Deferred tax assets |  |  |  |  |  |  |  |
Loss on inventories |  | 21,126 |  | 16,127 |  | — |  | 37,253
Property, plant and equipment |  | 38,894 |  | 1,847 |  | — |  | 40,741
Provisions |  | 12,859 |  | 1,518 |  | — |  | 14,377
Deferred revenue |  | 8,132 |  | (6,506) |  | — |  | 1,626
Net defined benefit liability |  | 48,433 |  | (4,236) |  | (2,140) |  | 42,057
Unrealized exchange losses |  | 24,217 |  | (6,032) |  | — |  | 18,185
Others |  | 5,625 |  | 3,418 |  | — |  | 9,043
Total |  | 159,286 |  | 6,136 |  | (2,140) |  | 163,282
Deferred tax liabilities |  |  |  |  |  |  |  |
Property, plant and equipment |  | (116,974) |  | 42,142 |  | — |  | (74,832)
Financial assets at fair value through other comprehensive income |  | (72,843) |  | — |  | 51,638 |  | (21,205)
Gain on investment in associates |  | (11,923) |  | (19,228) |  | — |  | (31,151)
Others |  | (1) |  | (4) |  | — |  | (5)
Total |  | (201,741) |  | 22,910 |  | 51,638 |  | (127,193)
Information presented on statements of financial position: |  |  |  |  |  |  |  |
Deferred tax assets |  | 159,286 |  |  |  |  |  | 163,282
Deferred tax liabilities |  | (201,741) |  |  |  |  |  | (127,193)
|  | 2024
|  | January 1 |  | Recognized in profit or loss |  | Recognized in other comprehensive income |  | December 31
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Deferred tax assets |  |  |  |  |  |  |  |
Loss on inventories |  | 37,253 |  | (5,223) |  | — |  | 32,030
Property, plant and equipment |  | 40,741 |  | 1,711 |  | — |  | 42,452
Provisions |  | 14,377 |  | (10) |  | — |  | 14,367
Deferred revenue |  | 1,626 |  | (1,626) |  | — |  | —
Net defined benefit liability |  | 42,057 |  | (4,879) |  | (11,261) |  | 25,917
Unrealized exchange losses |  | 18,185 |  | (18,185) |  | — |  | —
Others |  | 9,043 |  | 2,404 |  | — |  | 11,447
Total |  | 163,282 |  | (25,808) |  | (11,261) |  | 126,213
Deferred tax liabilities |  |  |  |  |  |  |  |
Property, plant and equipment |  | (74,832) |  | 9,086 |  | — |  | (65,746)
Unrealized exchange gaines |  | — |  | (9,810) |  | — |  | (9,810)
Financial assets at fair value through other comprehensive income |  | (21,205) |  | — |  | 3,458 |  | (17,747)
Gain on investment in associates |  | (31,151) |  | 31,151 |  | — |  | —
Others |  | (5) |  | (2) |  | — |  | (7)
Total |  | (127,193) |  | 30,425 |  | 3,458 |  | (93,310)
Information presented on statements of financial position: |  |  |  |  |  |  |  |
Deferred tax assets |  | 163,282 |  |  |  |  |  | 126,213
Deferred tax liabilities |  | (127,193) |  |  |  |  |  | (93,310)

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