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Leasing arrangements - leasee (Tables) | 12 Months Ended
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Dec. 31, 2024
Presentation of leases for lessee [abstract] |
Summary of carrying amount of right-of-use assets and the depreciation expenses | b) The carrying amount of right-of-use assets and the depreciation expenses are as follows:
|  | Carrying amount
|  | December 31, 2023 |  | December 31, 2024
|  | NT$000 |  | NT$000
Land |  | 615,385 |  | 734,958
Buildings |  | 7,723 |  | 13,458
Machinery and equipment |  | 411,809 |  | 260,375
Others |  | 2,585 |  | 17,800
|  | 1,037,502 |  | 1,026,591
|  | Depreciation expenses
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Land |  | 21,904 |  | 21,524 |  | 24,248
Buildings |  | 10,861 |  | 11,738 |  | 12,195
Machinery and equipment |  | 194,059 |  | 245,304 |  | 261,383
Others |  | 1,997 |  | 2,461 |  | 5,468
|  | 228,821 |  | 281,027 |  | 303,294
Summary of profit and loss accounts relating to lease contracts | d) The information on profit or loss a ccounts relating to lease contracts is as follows:
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Items affecting profit or loss |  |  |  |  |  |
Interest expense on lease liabilities |  | 14,556 |  | 18,757 |  | 19,902
Expense on short-term lease contracts |  | 95,213 |  | 55,944 |  | 140,029

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