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Leasing arrangements - leasee (Tables)

12 Months Ended

Dec. 31, 2024

Presentation of leases for lessee [abstract]

Summary of carrying amount of right-of-use assets and the depreciation expenses

b)

The carrying amount of right-of-use assets and the depreciation expenses are as follows:


		Carrying amount
		December 31, 2023		December 31, 2024
		NT$000		NT$000
Land		615,385		734,958
Buildings		7,723		13,458
Machinery and equipment		411,809		260,375
Others		2,585		17,800
		1,037,502		1,026,591


		Depreciation expenses
		Year ended December 31,
		2022		2023		2024
		NT$000		NT$000		NT$000
Land		21,904		21,524		24,248
Buildings		10,861		11,738		12,195
Machinery and equipment		194,059		245,304		261,383
Others		1,997		2,461		5,468
		228,821		281,027		303,294

Summary of profit and loss accounts relating to lease contracts

d)

The information on profit or loss accounts relating to lease contracts is as follows:


		Year ended December 31,
		2022		2023		2024
		NT$000		NT$000		NT$000
Items affecting profit or loss
Interest expense on lease liabilities		14,556		18,757		19,902
Expense on short-term lease contracts		95,213		55,944		140,029