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Segment information (Tables) | 12 Months Ended
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Dec. 31, 2024
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, 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
|  | Year ended December 31, 2024
|  | Testing |  | Assembly |  | LCDD |  | Bumping |  | Others |  | Elimination |  | Total
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |
External customers |  | 4,967,849 |  | 5,390,447 |  | 7,318,997 |  | 5,018,616 |  | — |  | — |  | 22,695,909
Inter-segment |  | — |  | — |  | — |  | — |  | 60,131 |  | (60,131) |  | —
Total revenue |  | 4,967,849 |  | 5,390,447 |  | 7,318,997 |  | 5,018,616 |  | 60,131 |  | (60,131) |  | 22,695,909
Operating profit (loss) |  | 625,435 |  | (1,190,575) |  | 1,281,862 |  | 555,419 |  | 1,863 |  | (67) |  | 1,273,937
Depreciation expenses |  | (1,075,612) |  | (799,273) |  | (2,568,610) |  | (405,330) |  | (7,361) |  | — |  | (4,856,186)
Share of profit of associates |  | — |  | — |  | — |  | — |  | 119,118 |  | (116,435) |  | 2,683
Interest income |  | — |  | — |  | — |  | — |  | 197,719 |  | — |  | 197,719
Interest expense |  | — |  | — |  | — |  | — |  | (278,581) |  | — |  | (278,581)
Purchase of property, plant and equipment |  | 1,555,415 |  | 1,273,837 |  | 2,257,968 |  | 364,139 |  | 72 |  | — |  | 5,451,431
Schedule of information on products and services | e) Information on products and services
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | % |  | NT$000 |  | % |  | NT$000 |  | %
Testing |  | 5,243,997 |  | 22 |  | 4,394,726 |  | 20 |  | 4,967,849 |  | 22
Assembly |  | 6,705,898 |  | 29 |  | 4,629,430 |  | 22 |  | 5,390,447 |  | 24
LCDD |  | 7,288,642 |  | 31 |  | 7,821,640 |  | 37 |  | 7,318,997 |  | 32
Bumping |  | 4,278,527 |  | 18 |  | 4,510,432 |  | 21 |  | 5,018,616 |  | 22
|  | 23,517,064 |  | 100 |  | 21,356,228 |  | 100 |  | 22,695,909 |  | 100
Geographic Information of Revenue | f) Geographical information
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Revenue |  |  |  |  |  |
ROC |  | 18,671,142 |  | 17,287,574 |  | 18,079,388
Japan |  | 1,989,805 |  | 1,176,163 |  | 1,352,192
PRC |  | 1,970,943 |  | 1,729,908 |  | 1,683,358
Singapore |  | 390,488 |  | 676,088 |  | 981,329
Others |  | 494,686 |  | 486,495 |  | 599,642
|  | 23,517,064 |  | 21,356,228 |  | 22,695,909
|  | December 31, 2023 |  | December 31, 2024
|  | NT$000 |  | NT$000
Non-current assets |  |  |  |
ROC |  | 20,360,166 |  | 21,120,719
PRC |  | 1,279 |  | 2,861
Others |  | 6,122 |  | 431
|  | 20,367,567 |  | 21,124,011
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, 2022, 2023 and 2024 is as follows:
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | % |  | NT$000 |  | % |  | NT$000 |  | %
Customers |  |  |  |  |  |  |  |  |  |  |  |
Customer A |  | 4,705,064 |  | 20 |  | 5,251,529 |  | 25 |  | 5,376,979 |  | 24
Customer B |  | 1,868,583 |  | 8 |  | 2,834,188 |  | 13 |  | 2,604,235 |  | 11
Customer K |  | 1,830,076 |  | 8 |  | 1,787,471 |  | 8 |  | 2,487,062 |  | 11
Customer M |  | 2,278,645 |  | 10 |  | 1,320,905 |  | 6 |  | 1,438,991 |  | 6

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