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Segment information (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of operating segments [abstract]

Financial Segment Information for Operating Segments

The segment information provided to the chief operating decision maker for the reportable segments is as follows:

		Year ended December 31, 2022
		Testing		Assembly		LCDD		Bumping		Others		Elimination		Total
		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000
Revenue
External customers		5,243,997		6,705,898		7,288,642		4,278,527		—		—		23,517,064
Inter-segment		—		—		—		—		50,600		(50,600)		—
Total revenue		5,243,997		6,705,898		7,288,642		4,278,527		50,600		(50,600)		23,517,064
Operating profit (loss)		1,253,477		(93,585)		1,795,741		268,159		(6,821)		(292)		3,216,679
Depreciation expenses		(1,042,455)		(694,835)		(2,505,297)		(500,863)		(8,452)		—		(4,751,902)
Share of profit of    associates		—		—		—		—		884,555		(430,840)		453,715
Interest income		—		—		—		—		57,199		—		57,199
Interest expense		—		—		—		—		(142,439)		—		(142,439)
Purchase of property,    plant and equipment		1,086,682		957,790		2,677,489		196,521		—		—		4,918,482

		Year ended December 31, 2023
		Testing		Assembly		LCDD		Bumping		Others		Elimination		Total
		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000
Revenue
External customers		4,394,726		4,629,430		7,821,640		4,510,432		—		—		21,356,228
Inter-segment		—		—		—		—		59,481		(59,481)		—
Total revenue		4,394,726		4,629,430		7,821,640		4,510,432		59,481		(59,481)		21,356,228
Operating profit (loss)		514,707		(1,180,481)		2,058,285		522,386		(6,194)		(251)		1,908,452
Depreciation expenses		(1,065,689)		(722,462)		(2,547,253)		(435,709)		(8,220)		—		(4,779,333)
Share of profit of    associates		—		—		—		—		420,393		(200,502)		219,891
Interest income		—		—		—		—		193,189		—		193,189
Interest expense		—		—		—		—		(265,957)		—		(265,957)
Purchase of property,    plant and equipment		749,158		568,289		1,756,590		152,908		1,526		—		3,228,471

		Year ended December 31, 2024
		Testing		Assembly		LCDD		Bumping		Others		Elimination		Total
		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000
Revenue
External customers		4,967,849		5,390,447		7,318,997		5,018,616		—		—		22,695,909
Inter-segment		—		—		—		—		60,131		(60,131)		—
Total revenue		4,967,849		5,390,447		7,318,997		5,018,616		60,131		(60,131)		22,695,909
Operating profit (loss)		625,435		(1,190,575)		1,281,862		555,419		1,863		(67)		1,273,937
Depreciation expenses		(1,075,612)		(799,273)		(2,568,610)		(405,330)		(7,361)		—		(4,856,186)
Share of profit of    associates		—		—		—		—		119,118		(116,435)		2,683
Interest income		—		—		—		—		197,719		—		197,719
Interest expense		—		—		—		—		(278,581)		—		(278,581)
Purchase of property,    plant and equipment		1,555,415		1,273,837		2,257,968		364,139		72		—		5,451,431

Schedule of information on products and services

e)Information on products and services

		Year ended December 31,
		2022				2023				2024
		NT$000		%		NT$000		%		NT$000		%
Testing		5,243,997		22		4,394,726		20		4,967,849		22
Assembly		6,705,898		29		4,629,430		22		5,390,447		24
LCDD		7,288,642		31		7,821,640		37		7,318,997		32
Bumping		4,278,527		18		4,510,432		21		5,018,616		22
		23,517,064		100		21,356,228		100		22,695,909		100

Geographic Information of Revenue

f)Geographical information

		Year ended December 31,
		2022		2023		2024
		NT$000		NT$000		NT$000
Revenue
ROC		18,671,142		17,287,574		18,079,388
Japan		1,989,805		1,176,163		1,352,192
PRC		1,970,943		1,729,908		1,683,358
Singapore		390,488		676,088		981,329
Others		494,686		486,495		599,642
		23,517,064		21,356,228		22,695,909

		December 31, 2023		December 31, 2024
		NT$000		NT$000
Non-current assets
ROC		20,360,166		21,120,719
PRC		1,279		2,861
Others		6,122		431
		20,367,567		21,124,011

Net Revenue from Customers Representing at Least 10% of Total Revenue

The information on the major customers which constituted more than 10% of the Group’s total revenue for the years ended December 31, 2022, 2023 and 2024 is as follows:

		Year ended December 31,
		2022				2023				2024
		NT$000		%		NT$000		%		NT$000		%
Customers
Customer A		4,705,064		20		5,251,529		25		5,376,979		24
Customer B		1,868,583		8		2,834,188		13		2,604,235		11
Customer K		1,830,076		8		1,787,471		8		2,487,062		11
Customer M		2,278,645		10		1,320,905		6		1,438,991		6

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