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Revenue
12 Months Ended
Dec. 31, 2024
Receivables from contracts with customers [abstract]  
Revenue
24.
Revenue

 

Year ended December 31,

 

2022

 

2023

 

2024

 

NT$000

 

NT$000

 

NT$000

Revenue from contracts with customers

 

23,517,064

 

21,356,228

 

22,695,909

 

a)
The Group is primarily engaged in the assembly and testing services of high-integration and high-precision integrated circuits, and recognized revenue based on the progress towards completion of performance obligation during the service period. Information on revenue disaggregation is provided in Note 41.
b)
Contract assets

The Group has recognized the following contract assets in relation to revenue from contracts with customers:

 

January 1, 2023

 

December 31, 2023

 

December 31, 2024

 

NT$000

 

NT$000

 

NT$000

Contract assets

 

381,358

 

383,883

 

397,747

 

c)
The information relating to loss allowance for contract assets is provided in Note 40 a).
d)
All of the service contracts are for periods of one year or less. As permitted under IFRS 15, “Revenue from Contracts with Customers”, the transaction price allocated to these unsatisfied contracts is not disclosed.