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Inventories (Tables)

12 Months Ended

Dec. 31, 2024

Inventories [abstract]

Summary of 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

Cost of Inventories Recognized as an Expense

		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

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- Definition

The disclosure of the cost of sales. [Refer: Cost of sales]

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