XML 63 R20.htm IDEA: XBRL DOCUMENT
v3.24.1

Segment Information | 12 Months Ended
--- | ---
Dec. 31, 2023
Disclosure of operating segments [abstract] |
Segment Information | Segment Information 13(1) General information Although the Group has multiple operating segments by geography, the management takes the aggregation criteria outlined in Paragraphs 11 to 14 of IFRS 8 into consideration to decide the reportable operating segments. In light of the qualitative and quantitative criteria, the Group concluded that it has only one reportable operating segment. 13(2) Geographical information Geographical information for the years ended December 31, 2021, 2022 and 2023 is as follows:
| Years ended December 31,
| 2021 |  | 2022 |  | 2023
| Revenue |  | Revenue |  | Revenue
United States | $ | 20,173 |  |  | $ | 24,291 |  |  | $ | 24,992 |
Japan | 4,520 |  |  | 4,717 |  |  | 4,301 |
France | 3,206 |  |  | 3,431 |  |  | 4,170 |
Others | 12,861 |  |  | 14,861 |  |  | 20,042 |
| $ | 40,760 |  |  | $ | 47,300 |  |  | $ | 53,505 |
Geographical information on the revenue shows the location in which sales were generated. Non-current assets amounted to $731 and $1,304 as of December 31, 2022 and 2023, respectively. Substantially all of the Group’s non-current assets, including property, plant and equipment, right-of-use assets and intangible assets, are located in Taiwan. 13(3) Major customer information Major customer information of the Group (exceed 10% of revenue) for the years ended December 31, 2021, 2022 and 2023 is as follows:
| Years ended December 31,
| 2021 |  | 2022 |  | 2023
| Revenue |  | Revenue |  | Revenue
Client A | $ | 5,869 |  |  | $ | 5,195 |  |  | $ | 4,416 |
Note: Client A does not exceed 10% of revenue for the year ended December 31, 2023.

X
- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration