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v3.25.1

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 TWD ($) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 TWD ($) | Dec. 31, 2022 TWD ($)
Cash flows from operating activities |  |  |  |
Profit before income tax | $ 1,647,053 | $ 50,230 | $ 2,268,226 | $ 4,027,872
Adjustments to reconcile profit (loss) |  |  |  |
Depreciation expenses | 4,856,186 | 148,100 | 4,779,333 | 4,751,902
Expected credit losses (gains) | (1,020) | (31) | (302) | 897
Interest expense | 278,581 | 8,496 | 265,957 | 142,439
Interest income | (197,719) | (6,030) | (193,189) | (57,199)
Dividend income | (1,320) | (40) | (6,592) | (9,816)
Share of profit of associates and joint ventures accounted for using equity method | (2,683) | (82) | (219,891) | (453,715)
Loss (gain) on valuation of financial assets at fair value through profit or loss | (48,101) | (1,467) | (39,254) | 69,404
Gain on disposal of property, plant and equipment, net | (55,262) | (1,685) | (18,431) | (74,548)
Gain on disposal of non-current assets held for sale | (72,261) | (2,204) |  |
Gain from lease modifications | (13) |  |  | (139)
Impairment loss on property, plant and equipment | 18,618 | 568 | 9,236 | 12,721
Deferred revenue | (22,003) | (671) | (20,839) | (17,859)
Financial assets at fair value through profit or loss | 21,866 | 667 | 124,743 | 162,332
Current contract assets | (13,809) | (421) | (2,470) | 18,788
Accounts and notes receivable | 317,191 | 9,673 | (944,603) | 1,962,959
Other receivables | (23,080) | (704) | 48,736 | 15,849
Inventories | (125,946) | (3,841) | 641,761 | (3,232)
Prepayments | (9,021) | (275) | 3,104 | 37,748
Accounts and notes payable | (86,431) | (2,636) | 224,469 | (451,480)
Other payables | 143,234 | 4,368 | (90,786) | (161,212)
Current provisions | 2,360 | 72 | 6,921 | 22,362
Current refund liabilities | (1,271) | (39) | 544 | 27,274
Other current liabilities | 79 | 2 | 1,293 | 8,097
Net defined benefit liability, non-current | (24,394) | (744) | (21,179) | (21,839)
Cash generated from operations | 6,600,834 | 201,306 | 6,816,787 | 10,009,605
Interest received | 191,049 | 5,827 | 194,136 | 42,170
Dividend received | 3,810 | 116 | 10,327 | 26,416
Interest paid | (245,910) | (7,499) | (227,488) | (107,210)
Income tax paid | (609,201) | (18,579) | (186,280) | (1,354,548)
Net cash generated from operating activities | 5,940,582 | 181,171 | 6,607,482 | 8,616,433
Cash flows from investing activities |  |  |  |
Acquisition of financial assets at fair value through other comprehensive income |  |  | (12,500) |
Acquisition of financial assets at amortized cost | (94,845) | (2,892) | (72,201) | (133,182)
Proceeds from repayments of financial assets at amortized cost | 87,035 | 2,654 | 130,220 | 69,022
Acquisition of investments accounted for using equity method | (12,500) | (381) |  |
Proceeds from disposal of non-current assets held for sale | 4,394,206 | 134,011 |  |
Acquisition of property, plant and equipment | (5,081,154) | (154,961) | (3,073,881) | (4,699,369)
Proceeds from disposal of property, plant and equipment | 74,709 | 2,278 | 83,679 | 77,339
(Increase) decrease in refundable deposits | 922 | 28 | 1,064 | (493)
Increase in other non-current assets | (6,811) | (208) | (160,703) | (400,569)
Increase in long-term deferred revenue | 23,333 | 712 | 14,145 | 25,328
Net cash used in investing activities | (615,105) | (18,759) | (3,090,177) | (5,061,924)
Cash flows from financing activities |  |  |  |
Proceeds from short-term bank loans | 3,225,758 | 98,376 | 1,273,873 | 348,006
Payments on short-term bank loans | (2,886,394) | (88,026) | (1,273,873) | (1,079,757)
Payment on lease liabilities | (320,452) | (9,773) | (293,383) | (237,869)
Proceeds from long-term bank loans | 1,078,496 | 32,891 | 2,430,224 | 4,567,672
Payments on long-term bank loans | (2,263,718) | (69,037) | (1,522,918) | (54,000)
Decrease in guarantee deposits | (49) | (1) | (365) | (25)
Cash dividends paid | (1,309,032) | (39,922) | (1,672,652) | (3,127,133)
Net cash generated from (used in) financing activities | (2,475,391) | (75,492) | (1,059,094) | 416,894
Effect of foreign exchange rate changes | 14,918 | 455 | (780) | 19,025
Net increase in cash and cash equivalents | 2,865,004 | 87,375 | 2,457,431 | 3,990,428
Cash and cash equivalents at beginning of year | 12,354,035 | 376,762 | 9,896,604 | 5,906,176
Cash and cash equivalents at end of year | $ 15,219,039 | $ 464,137 | $ 12,354,035 | $ 9,896,604

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- Definition The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_98_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for income taxes paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from interest received, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from current borrowings obtained. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from non-current borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard -URIDate 2024-03-27 + Details
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- 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
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- Definition The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for repayments of current borrowings. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for repayments of non-current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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- 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
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- Definition Adjustments for increase (decreases) in deferred income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income; Profit (loss)]. + References No definition available. + Details
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