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Financial risk management and fair values of financial instruments (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of detailed information about financial instruments [abstract]

Summary of Financial Instruments by Category

(a)Financial instruments by category

		December 31, 2023		December 31, 2024
		NT$000		NT$000
Financial assets
Financial assets at fair value through profit or loss
Financial assets mandatorily measured at fair value   through profit or loss		42,735		68,970
Financial assets at fair value through other   comprehensive income
Designation of equity instruments		120,317		103,013
Financial assets at amortized cost
Cash and cash equivalents		12,354,035		15,219,039
Financial assets at amortized cost		78,477		89,114
Accounts receivable		5,326,381		5,010,154
Other receivables		44,576		77,620
Refundable deposits		20,707		19,852
		17,987,228		20,587,762
Financial liabilities
Financial liabilities at amortized cost
Short-term bank loans		—		339,364
Notes payable		484		773
Accounts payable		784,919		698,199
Other payables		3,479,045		3,913,604
Other payables – related parties		58,549		21,473
Long-term bank loans (including current portion)		14,911,719		13,758,581
Lease liabilities (including current portion)		1,065,401		1,056,955
Guarantee deposits		21,235		21,186
		20,321,352		19,810,135

Information on Assets and Liabilities Denominated in Foreign Currencies whose Values would be Materially Affected by Exchange Rate Fluctuations

The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:

		December 31, 2023
		Foreign currency		Exchange rate		Carrying amount (NT$000)
(Foreign currency: functional currency)
Financial assets
Monetary items
US$000		149,837		30.7050		4,600,745
JPY000		188,904		0.2172		41,030
RMB000		5,595		4.3270		24,210
Non-monetary items
JPY000		553,946		0.2172		120,317
Financial liabilities
Monetary items
US$000		21,175		30.7050		650,178
JPY000		1,102,264		0.2172		239,412

		December 31, 2024
		Foreign currency		Exchange rate		Carrying amount (NT$000)
(Foreign currency: functional currency)
Financial assets
Monetary items
US$000		157,974		32.7850		5,179,178
JPY000		262,664		0.2099		55,133
RMB000		13,328		4.4780		59,683
Non-monetary items
JPY000		490,770		0.2099		103,013
Financial liabilities
Monetary items
US$000		23,675		32.7850		776,185
JPY000		1,271,975		0.2099		266,988

Details of Exposure to Currency Risk Arising from Recognized Monetary Assets or Liabilities Denominated in a Currency Other Than Functional Currency

6.Analysis of foreign currency market risk arising from significant foreign exchange variations:

		Year ended December 31, 2022
		Sensitivity analysis
		Change in exchange rate		Effect on profit (loss) (NT$000)		Effect on other comprehensive income (NT$000)
Financial assets
Monetary items
US$000		5%		320,903		—
JPY000		5%		1,336		—
RMB000		5%		1,587		—
Financial liabilities
Monetary items
US$000		5%		16,938		—
JPY000		5%		18,449		—

		Year ended December 31, 2023
		Sensitivity analysis
		Change in exchange rate		Effect on profit (loss) (NT$000)		Effect on other comprehensive income (NT$000)
Financial assets
Monetary items
US$000		5%		230,037		—
JPY000		5%		2,052		—
RMB000		5%		1,211		—
Financial liabilities
Monetary items
US$000		5%		32,509		—
JPY000		5%		11,971		—

		Year ended December 31, 2024
		Sensitivity analysis
		Change in exchange rate		Effect on profit (loss) (NT$000)		Effect on other comprehensive income (NT$000)
Financial assets
Monetary items
US$000		5%		258,959		—
JPY000		5%		2,757		—
RMB000		5%		2,984		—
Financial liabilities
Monetary items
US$000		5%		38,809		—
JPY000		5%		13,349		—

Summary of Loss Rate Methodology

As of December 31, 2023 and 2024 the loss rate methodologies are as follows:

		December 31, 2023
		Contract assets		Accounts receivable (including related parties)		Other receivables (including related parties)
		NT$000		NT$000		NT$000
Expected loss rate		0.045%		0.045%		0.045%
Total carrying amount		384,057		5,328,835		44,589
Loss allowance		(174)		(2,454)		(13)

		December 31, 2024
		Contract assets		Accounts receivable (including related parties)		Other receivables (including related parties)
		NT$000		NT$000		NT$000
Expected loss rate		0.030%		0.030%		0.030%
Total carrying amount		397,866		5,011,644		77,632
Loss allowance		(119)		(1,490)		(12)

Summary of Movements in Relation to Loss Allowance for Contract Assets, Accounts Receivable and Other Receivables

7.Under the simplified approach, movements in relation to loss allowance for contract assets, accounts receivable, and other receivables are as follows:

		2022
		Contract assets		Accounts receivable (including related parties)		Other receivables (including related parties)
		NT$000		NT$000		NT$000
January 1		(120)		(1,910)		(16)
Provision for impairment loss		(109)		(759)		(29)
December 31		(229)		(2,669)		(45)

		2023
		Contract assets		Accounts receivable (including related parties)		Other receivables (including related parties)
		NT$000		NT$000		NT$000
January 1		(229)		(2,669)		(45)
Reversal of impairment loss		55		215		32
December 31		(174)		(2,454)		(13)

		2024
		Contract assets		Accounts receivable (including related parties)		Other receivables (including related parties)
		NT$000		NT$000		NT$000
January 1		(174)		(2,454)		(13)
Reversal of impairment loss		55		964		1
December 31		(119)		(1,490)		(12)

Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments

		December 31, 2023
		Within 1 year		1 to 3 years		3 to 5 years		Over 5 years		Total
		NT$000		NT$000		NT$000		NT$000		NT$000
Non-derivative financial liabilities
Long-term bank loans		2,469,744		7,506,844		4,273,199		1,330,797		15,580,584
Lease liabilities		267,759		250,104		57,856		681,975		1,257,694
Guarantee deposits		—		—		—		21,235		21,235
		2,737,503		7,756,948		4,331,055		2,034,007		16,859,513

		December 31, 2024
		Within 1 year		1 to 3 years		3 to 5 years		Over 5 years		Total
		NT$000		NT$000		NT$000		NT$000		NT$000
Non-derivative financial liabilities
Short-term bank loans		341,018		—		—		—		341,018
Long-term bank loans		3,525,490		6,678,601		3,061,642		1,050,523		14,316,256
Lease liabilities		253,805		149,308		71,714		824,641		1,299,468
Guarantee deposits		—		—		—		21,186		21,186
		4,120,313		6,827,909		3,133,356		1,896,350		15,977,928

Summary of Natures of Assets and Liabilities

i)The related information of natures of the assets and liabilities are as follows:

		December 31, 2023
		Level 1		Level 2		Level 3		Total
		NT$000		NT$000		NT$000		NT$000
Assets
Recurring fair value measurements
Financial assets at fair value through profit or loss
- Listed stocks		42,735		—		—		42,735
Financial assets at fair value through other    comprehensive income
- Foreign unlisted stocks		—		—		120,317		120,317
		42,735		—		120,317		163,052

		December 31, 2024
		Level 1		Level 2		Level 3		Total
		NT$000		NT$000		NT$000		NT$000
Assets
Recurring fair value measurements
Financial assets at fair value through profit or loss
- Listed stocks		68,970		—		—		68,970
Financial assets at fair value through other    comprehensive income
- Foreign unlisted stocks		—		—		103,013		103,013
		68,970		—		103,013		171,983

Summary of Movements of Level 3

(d)The following table shows the movements of Level 3 for the years ended December 31, 2023 and 2024:

		Equity instruments
		2023		2024
		NT$000		NT$000
January 1		338,102		120,317
Gains or losses recognized in other comprehensive income
Recorded as unrealized loss on valuation of financial assets    at fair value through other comprehensive income		(217,785)		(17,304)
Purchases		12,500		—
Reclassified as investments accounted for using equity method		(12,500)		—
December 31		120,317		103,013

Summary of Qualitative Information and Sensitivity Analysis of Changes in Significant Unobservable Inputs Under Valuation Model Used in Level 3 Fair Value Measurement

(f)The following is the qualitative information and sensitivity analysis of changes in significant unobservable inputs under valuation model used in Level 3 fair value measurement:

		Fair value as of December 31, 2023		Valuation technique		Significant unobservable input		Range		Relationship of inputs to fair value
		NT$000
Non-derivative equity   instrument:
Foreign unlisted   stocks		120,317		Comparable companies		Enterprise value to   EBITDA multiple		8.23		The higher the multiple, the higher the fair value
						Price to book   ratio multiple		1.64		The higher the multiple, the higher the fair value
						Discount for lack   of marketability		15.70%		The higher the discount for lack of marketability, the lower the fair value

		Fair value as of December 31, 2024		Valuation technique		Significant unobservable input		Range		Relationship of inputs to fair value
		NT$000
Non-derivative equity   instrument:
Foreign unlisted   stocks		103,013		Comparable companies		Enterprise value to   EBITDA multiple		8.90		The higher the multiple, the higher the fair value
						Price to book   ratio multiple		1.36~1.53		The higher the multiple, the higher the fair value
						Discount for lack   of marketability		15.60%		The higher the discount for lack of marketability, the lower the fair value

Summary of Effect of Profit or Loss or of Other Comprehensive Income from Financial Assets Categorized

						December 31, 2023
						Recognized in profit or loss				Recognized in other comprehensive income
		Input		Change		Favorable change		Unfavorable change		Favorable change		Unfavorable change
						NT$000		NT$000		NT$000		NT$000
Financial assets:
Foreign unlisted stocks		Enterprise value to   EBITDA multiple		±1%		—		—		748		709
		Price to book ratio   multiple		±1%		—		—		30		30
		Discount for lack   of marketability		±1%		—		—		1,453		1,413
						—		—		2,231		2,152

						December 31, 2024
						Recognized in profit or loss				Recognized in other comprehensive income
		Input		Change		Favorable change		Unfavorable change		Favorable change		Unfavorable change
						NT$000		NT$000		NT$000		NT$000
Financial assets:
Foreign unlisted stocks		Enterprise value to   EBITDA multiple		±1%		—		—		114		114
		Price to book ratio   multiple		±1%		—		—		1,392		1,436
		Discount for lack   of marketability		±1%		—		—		1,208		1,233
						—		—		2,714		2,783

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