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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