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Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2024

Summary of Significant Accounting Policies [Abstract]

Schedule of Subsidiaries Included in the Consolidated Financial Statements

Subsidiaries included in the condensed consolidated financial statements:

						Ownership (%)
Name of investor		Name of subsidiary		Main business activities		June 30, 2024				December 31, 2023				Note
The Company		Gorilla Science & Technology Holding, Inc. (Gorilla BVI)		Information software and data processing services			100	%			100	%
The Company		ISSCore Technology, Inc.		Information software and data processing services			100	%			100	%
The Company		Telmedia Technology Limited (Telmedia)		Information software and data processing services			100	%			100	%
The Company		Gorilla SPAC Partners Co. (Global)		Dormant corporation			100	%			100	%
The Company		Gorilla Technology UK Limited (Gorilla UK)		Information software and data processing services			100	%			100	%
The Company		Gorilla Technology Egypt (Gorilla Egypt)		Information software and data processing services			100	%			100	%		Note 1
The Company		Gorilla Distribution Egypt		Software and hardware distribution services			100	%			100	%		Note 2
Gorilla BVI		Gorilla Technology Inc. (Gorilla Taiwan)		Information software and data processing services			100	%			100	%
Telmedia		NSGUARD Technology Inc. (NSGURAD)		Information software and data processing services			100	%			100	%
Telmedia		Gorilla Technology Japan Inc. (Gorilla Japan)		Information software and data processing services			100	%			100	%
Gorilla UK		Gorilla Technology (India) Private Limited (Gorilla India)		Information software and data processing services			100	%			100	%		Note 3
Gorilla UK		Gorilla Distribution Partners Limited (Gorilla Distribution)		Software and hardware distribution services			55	%			55	%		Note 4

Schedule of Estimated Useful Lives of Property, Plant and Equipment

The estimated useful lives of property, plant and equipment are as follows:

Buildings and structures		50 years
Transportation equipment		5 years
Office equipment		3 ~ 5 years
Leasehold equipment		3 ~ 5 years
Other equipment (Note)		5 years

Note: Other equipment primarily includes big data platform for image analytics, data storage equipment and server equipment.

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- Definition

Tabular disclosure of condensed financial statements, including, but not limited to, the balance sheet, income statement, and statement of cash flows.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 04
-Paragraph a
-Publisher SEC

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