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Segment Information

12 Months Ended

Dec. 31, 2023

Disclosure of operating segments [abstract]

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.