XML 21 R3.htm IDEA: XBRL DOCUMENT
v3.25.1

Consolidated Statements of Comprehensive Income $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 TWD ($) $ / shares | Dec. 31, 2024 USD ($) $ / shares | Dec. 31, 2023 TWD ($) $ / shares | Dec. 31, 2022 TWD ($) $ / shares
Consolidated statements of comprehensive income [Line Items] |  |  |  |
Revenue | $ 22,695,909 | $ 692,159 | $ 21,356,228 | $ 23,517,064
Cost of revenue | (19,751,813) | (602,373) | (17,806,803) | (18,605,007)
Gross profit | 2,944,096 | 89,786 | 3,549,425 | 4,912,057
Sales and marketing expenses | (128,733) | (3,926) | (135,661) | (128,029)
General and administrative expenses | (478,553) | (14,594) | (497,742) | (538,684)
Research and development expenses | (1,162,765) | (35,461) | (1,093,513) | (1,158,598)
Other income (expenses), net | 99,892 | 3,046 | 85,943 | 129,933
Operating profit | 1,273,937 | 38,851 | 1,908,452 | 3,216,679
Interest income | 197,719 | 6,030 | 193,189 | 57,199
Other income | 58,089 | 1,771 | 77,583 | 66,991
Other gains and losses | 393,565 | 12,003 | 135,501 | 386,567
Finance costs | (278,940) | (8,507) | (266,390) | (153,279)
Share of profit of associates and joint ventures accounted for using equity method | 2,683 | 82 | 219,891 | 453,715
Profit before income tax | 1,647,053 | 50,230 | 2,268,226 | 4,027,872
Income tax expense | (207,517) | (6,328) | (300,661) | (588,175)
Profit for the year | 1,439,536 | 43,902 | 1,967,565 | 3,439,697
Other comprehensive income (loss): |  |  |  |
Profit on remeasurements of defined benefit plans | 56,305 | 1,717 | 10,699 | 222,234
Unrealized loss on valuation of equity instruments at fair value through other comprehensive income | (17,304) | (528) | (217,785) | (46,419)
Share of other comprehensive (loss) income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss | 16,978 | 518 | 12,993 | (28,254)
Income tax effect on components that will not be reclassified to profit or loss | (7,803) | (238) | 49,498 | (31,888)
Components of other comprehensive income (loss) that will not be reclassified to profit or loss | 48,176 | 1,469 | (144,595) | 115,673
Exchange differences on translation of foreign operations | 18,347 | 560 | 16,713 | 68,656
Equity directly related to non-current assets held for sale | 43,094 | 1,314 | (43,094) |
Components of other comprehensive income (loss) that will be reclassified to profit or loss | 61,441 | 1,874 | (26,381) | 68,656
Other comprehensive income (loss), net of income tax | 109,617 | 3,343 | (170,976) | 184,329
Total comprehensive income (loss) for the year | $ 1,549,153 | $ 47,245 | $ 1,796,589 | $ 3,624,026
Ordinary shares [member] |  |  |  |
Other comprehensive income (loss): |  |  |  |
Earnings per share - basic | (per share) | $ 1.98 | $ 0.06 | $ 2.71 | $ 4.73
Earnings per share - diluted | (per share) | 1.96 | 0.06 | 2.68 | 4.63
American depositary share (each representing 20 common shares) [member] |  |  |  |
Other comprehensive income (loss): |  |  |  |
Earnings per share - basic | (per share) | 39.59 | 1.21 | 54.11 | 94.6
Earnings per share - diluted | (per share) | $ 39.22 | $ 1.2 | $ 53.54 | $ 92.63

X
- Definition The amount of expenses that the entity classifies as being administrative. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2024-01-01 -Paragraph 35 -Subparagraph b -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_vi&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdministrativeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 67 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_67&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_BasicEarningsLossPerShare
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause ix -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_ix&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_a&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_CostOfSales
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 67 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_67&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DilutedEarningsLossPerShare
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of costs associated with financing activities of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_FinanceCosts
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 91 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income applying paragraph 4.1.2A of IFRS 9, before tax, before reclassification adjustments. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 91 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -Subparagraph a -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a_viii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_GrossProfit
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_h&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2024-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_79&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_d&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 91 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 91 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91_a&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_ii&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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

X
- Definition The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 91 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_135_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph IG6 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82A&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph IG6 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82A&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherGainsLosses
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_85&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherOperatingIncomeExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_OtherRevenue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 18 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2024-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_113_b&doctype=Standard -URIDate 2024-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2024-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ProfitLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The profit (loss) from operating activities of the entity. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_85&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 32 -IssueDate 2024-01-01 -Paragraph IE33 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=32&code=ifrs-tx-2024-en-r&anchor=para_IE33&doctype=Illustrative%20Examples -URIDate 2024-03-27 + Details
Name: | ifrs-full_ProfitLossFromOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of expenditure directly attributable to research or development activities, recognised in profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 126 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_126&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ResearchAndDevelopmentExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_a&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 32 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_32&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_33_a&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 34 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_34&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_a&doctype=Standard -URIDate 2024-03-27 Reference 10: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_Revenue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_c&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_e&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B13 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_e&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_RevenueFromInterest
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of expense relating to the marketing and selling of goods or services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_85&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_SalesAndMarketingExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82A&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_g&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. + References No definition available. + Details
Name: | imos_AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetOrDisposalGroupsHeldForSale
Namespace Prefix: | imos_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Consolidated statements of comprehensive income. + References No definition available. + Details
Name: | imos_ConsolidatedStatementsOfComprehensiveIncomeLineItems
Namespace Prefix: | imos_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_OrdinarySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfShareCapitalAxis=imos_AmericanDepositarySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |