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Share-based payment (Details Narrative) |  | 12 Months Ended
--- | --- | ---
Aug. 28, 2020 USD ($) shares | Aug. 28, 2020 TWD ($) shares $ / shares | Dec. 31, 2024
Notes and other explanatory information [abstract] |  |  |
Employee for the share based settlement | $ 327,600 | $ 10,000,000 |
Employee for the share based settlement,shares | shares | 1,000,000 | 1,000,000 |
Employee for the share based settlement, per share price |  | $ 10 |
Vesting conditions | 5 | 5 | 5
Price to book value per share |  | $ 43.73 |
Exercise price value per share |  | $ 34.70 |
Marketability discount Percentage |  |  | 26.00%
Description of price to book value method | After applying the discount, the resulting per-share fair values were NT$32.36 under the P/B method and NT$25.68 under the EV/Sales method, with an average estimated fair value of NT$29.02 per share (USD $1.02 at the applicable exchange rate). | After applying the discount, the resulting per-share fair values were NT$32.36 under the P/B method and NT$25.68 under the EV/Sales method, with an average estimated fair value of NT$29.02 per share (USD $1.02 at the applicable exchange rate). |

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- Definition The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Types of share-based payment arrangements [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The exercise price of share options granted. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The number of share options outstanding in a share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_d&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_b_i&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -Subparagraph b -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_b_vi&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2024-01-01 -Paragraph 47 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_47_a_i&doctype=Standard -URIDate 2024-03-27 + Details
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