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Property, plant and equipment, net (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of detailed information about property, plant and equipment [abstract]

Summary of Property, Plant and Equipment, Net

		2022
		Land		Buildings		Machinery and equipment		Tools		Others		Construction in progress and equipment to be inspected		Total
		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000
January 1
Cost		452,738		11,877,419		57,176,339		5,574,316		2,345,204		682,929		78,108,945
Accumulated depreciation    and impairment		—		(7,533,863)		(43,894,154)		(4,736,326)		(1,833,481)		—		(57,997,824)
		452,738		4,343,556		13,282,185		837,990		511,723		682,929		20,111,121
January 1		452,738		4,343,556		13,282,185		837,990		511,723		682,929		20,111,121
Additions		—		3,780		6,748		636		—		4,907,318		4,918,482
Disposals		—		—		(46,084)		(2,597)		—		—		(48,681)
Reclassifications		—		1,503,432		2,603,381		685,481		294,765		(5,086,047)		1,012
Depreciation expenses		—		(465,260)		(3,075,191)		(724,813)		(257,817)		—		(4,523,081)
Impairment losses		—		—		(12,721)		—		—		—		(12,721)
Exchange adjustment		—		—		50		—		23		—		73
December 31		452,738		5,385,508		12,758,368		796,697		548,694		504,200		20,446,205
December 31
Cost		452,738		13,379,852		59,197,255		5,716,357		2,615,959		504,200		81,866,361
Accumulated depreciation    and impairment		—		(7,994,344)		(46,438,887)		(4,919,660)		(2,067,265)		—		(61,420,156)
		452,738		5,385,508		12,758,368		796,697		548,694		504,200		20,446,205

		2023
		Land		Buildings		Machinery and equipment		Tools		Others		Construction in progress and equipment to be inspected		Total
		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000
January 1
Cost		452,738		13,379,852		59,197,255		5,716,357		2,615,959		504,200		81,866,361
Accumulated depreciation    and impairment		—		(7,994,344)		(46,438,887)		(4,919,660)		(2,067,265)		—		(61,420,156)
		452,738		5,385,508		12,758,368		796,697		548,694		504,200		20,446,205
January 1		452,738		5,385,508		12,758,368		796,697		548,694		504,200		20,446,205
Additions		—		1,303		5,579		291		1,376		3,219,922		3,228,471
Disposals		—		—		(16,574)		(11,038)		—		—		(27,612)
Reclassifications		2,000		469,597		1,787,140		586,090		226,610		(3,071,437)		—
Depreciation expenses		—		(557,187)		(3,043,504)		(635,227)		(262,388)		—		(4,498,306)
Impairment losses		—		—		(9,236)		—		—		—		(9,236)
Exchange adjustment		—		—		—		—		(19)		—		(19)
December 31		454,738		5,299,221		11,481,773		736,813		514,273		652,685		19,139,503
December 31
Cost		454,738		13,850,418		60,650,428		5,959,251		2,774,055		652,685		84,341,575
Accumulated depreciation    and impairment		—		(8,551,197)		(49,168,655)		(5,222,438)		(2,259,782)		—		(65,202,072)
		454,738		5,299,221		11,481,773		736,813		514,273		652,685		19,139,503

		2024
		Land		Buildings		Machinery and equipment		Tools		Others		Construction in progress and equipment to be inspected		Total
		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000
January 1
Cost		454,738		13,850,418		60,650,428		5,959,251		2,774,055		652,685		84,341,575
Accumulated depreciation    and impairment		—		(8,551,197)		(49,168,655)		(5,222,438)		(2,259,782)		—		(65,202,072)
		454,738		5,299,221		11,481,773		736,813		514,273		652,685		19,139,503
January 1		454,738		5,299,221		11,481,773		736,813		514,273		652,685		19,139,503
Additions		—		5,619		8,260		665		—		5,436,887		5,451,431
Disposals		—		—		(495)		(21,744)		(501)		—		(22,740)
Reclassifications		—		1,241,424		3,016,325		859,198		220,864		(5,337,811)		—
Depreciation expenses		—		(605,548)		(3,050,253)		(642,589)		(254,502)		—		(4,552,892)
Impairment losses		—		—		(18,618)		—		—		—		(18,618)
Exchange adjustment		—		—		24		—		52		—		76
December 31		454,738		5,940,716		11,437,016		932,343		480,186		751,761		19,996,760
December 31
Cost		454,738		15,075,654		62,448,765		6,488,339		2,927,335		751,761		88,146,592
Accumulated depreciation    and impairment		—		(9,134,938)		(51,011,749)		(5,555,996)		(2,447,149)		—		(68,149,832)
		454,738		5,940,716		11,437,016		932,343		480,186		751,761		19,996,760

Capitalization Interest and Capitalization Interest Rate Applied Related to Property, Plant and Equipment

		Year ended December 31,
		2022		2023		2024
		NT$000		NT$000		NT$000
Amount of interest capitalized		10,856		7,692		12,542
Range of the interest rates for capitalization		1.0094%		1.4588%		1.6380%

X

- Definition

The entire disclosure for borrowing costs.

+ References

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The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]

+ References

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