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Inventories
12 Months Ended
Dec. 31, 2024
Inventories [abstract]  
Inventories
10.
Inventories

 

December 31, 2023

 

Cost

 

Allowance for
impairment losses

 

Carrying amount

 

NT$000

 

NT$000

 

NT$000

Raw materials

 

2,754,911

 

(186,263)

 

2,568,648

 

 

December 31, 2024

 

Cost

 

Allowance for
impairment losses

 

Carrying amount

 

NT$000

 

NT$000

 

NT$000

Raw materials

 

2,854,743

 

(160,149)

 

2,694,594

The cost of inventories recognized as an expense for the year:

 

Year ended December 31,

 

2022

 

2023

 

2024

 

NT$000

 

NT$000

 

NT$000

Cost of revenue

 

18,611,515

 

17,723,687

 

19,777,825

Loss on abandonment

 

9,448

 

2,483

 

102

(Reversal of) allowance for inventory
  valuation and obsolescence loss

 

(15,956)

 

80,633

 

(26,114)

 

18,605,007

 

17,806,803

 

19,751,813

 

a)
Reversal of inventory valuation and obsolescence loss was mainly due to the reversal of previously recognized obsolescence losses by utilizing and selling obsolete raw materials.
b)
No inventories of the Group were pledged to others.