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Net Revenue | 12 Months Ended
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Dec. 31, 2024
Texts Block [Abstract] |
Net Revenue |
22. | NET REVENUE
| a. | Disaggregation of revenue from contracts with customers
|  |  |  | Years Ended December 31
|  |  |  | 2022 |  |  |  |  | 2023 |  |  |  |  | 2024 |  |  |
|  |  |  | NT$ |  |  |  |  | NT$ |  |  |  |  | NT$ |  |  |
Product |  |  |  | (In Millions) |  |  |  |  | (In Millions) |  |  |  |  | (In Millions) |  |  |
Wafer |  |  |  | $ | 1,991,855.9 |  |  |  |  | $ | 1,882,518.1 |  |  |  |  | $ | 2,514,461.3 |  |  |
Others |  |  |  |  | 272,035.4 |  |  |  |  |  | 279,217.7 |  |  |  |  |  | 379,846.4 |  |  |
|  |  |  | $ | 2,263,891.3 |  |  |  |  | $ | 2,161,735.8 |  |  |  |  | $ | 2,894,307.7 |  |  |
|  |  |  | Years Ended December 31
|  |  |  | 2022 |  |  |  |  | 2023 |  |  |  |  | 2024 |  |  |
|  |  |  | NT$ |  |  |  |  | NT$ |  |  |  |  | NT$ |  |  |
Geography |  |  |  | (In Millions) |  |  |  |  | (In Millions) |  |  |  |  | (In Millions) |  |  |
Taiwan |  |  |  | $ | 210,470.8 |  |  |  |  | $ | 149,777.4 |  |  |  |  | $ | 270,413.5 |  |  |
United States |  |  |  |  | 1,493,328.8 |  |  |  |  |  | 1,408,841.9 |  |  |  |  |  | 1,992,280.4 |  |  |
China |  |  |  |  | 245,168.8 |  |  |  |  |  | 267,154.1 |  |  |  |  |  | 331,673.3 |  |  |
Japan |  |  |  |  | 119,099.3 |  |  |  |  |  | 132,072.0 |  |  |  |  |  | 144,239.9 |  |  |
Europe, the Middle East and Africa |  |  |  |  | 123,767.1 |  |  |  |  |  | 117,348.2 |  |  |  |  |  | 102,760.9 |  |  |
Others |  |  |  |  | 72,056.5 |  |  |  |  |  | 86,542.2 |  |  |  |  |  | 52,939.7 |  |  |
|  |  |  | $ | 2,263,891.3 |  |  |  |  | $ | 2,161,735.8 |  |  |  |  | $ | 2,894,307.7 |  |  |
The Company categorized the net revenue mainly based on the countries where the customers are headquartered.
|  |  |  | Years Ended December 31
|  |  |  | 2022 |  |  |  |  |  | 2023 |  |  |  |  |  | 2024 |  |  |
|  |  |  | NT$ |  |  |  |  |  | NT$ |  |  |  |  |  | NT$ |  |  |
Platform |  |  |  | (In Millions) |  |  |  |  |  | (In Millions) |  |  |  |  |  | (In Millions) |  |  |
High Performance Computing |  |  |  | $ | 932,383.7 |  |  |  |  |  |  | $ | 934,768.6 |  |  |  |  |  |  | $ | 1,476,890.6 |  |  |
Smartphone |  |  |  |  | 888,879.2 |  |  |  |  |  |  |  | 814,914.3 |  |  |  |  |  |  |  | 1,005,130.5 |  |  |
Internet of Things |  |  |  |  | 196,115.0 |  |  |  |  |  |  |  | 161,916.5 |  |  |  |  |  |  |  | 165,516.2 |  |  |
Automotive |  |  |  |  | 116,381.0 |  |  |  |  |  |  |  | 133,654.3 |  |  |  |  |  |  |  | 139,323.1 |  |  |
Digital Consumer Electronics |  |  |  |  | 56,158.8 |  |  |  |  |  |  |  | 46,999.8 |  |  |  |  |  |  |  | 47,960.4 |  |  |
Others |  |  |  |  | 73,973.6 |  |  |  |  |  |  |  | 69,482.3 |  |  |  |  |  |  |  | 59,486.9 |  |  |
|  |  |  | $ | 2,263,891.3 |  |  |  |  |  |  | $ | 2,161,735.8 |  |  |  |  |  |  | $ | 2,894,307.7 |  |  |
|  |  |  | Years Ended December 31
|  |  |  | 2022 |  |  |  |  |  | 2023 |  |  |  |  |  | 2024 |  |  |
|  |  |  | NT$ |  |  |  |  |  | NT$ |  |  |  |  |  | NT$ |  |  |
Resolution |  |  |  | (In Millions) |  |  |  |  |  | (In Millions) |  |  |  |  |  | (In Millions) |  |  |
3-nanometer |  |  |  | $ | - |  |  |  |  |  |  | $ | 108,045.3 |  |  |  |  |  |  | $ | 459,530.2 |  |  |
5-nanometer |  |  |  |  | 508,689.9 |  |  |  |  |  |  |  | 629,300.4 |  |  |  |  |  |  |  | 861,318.9 |  |  |
7-nanometer |  |  |  |  | 535,178.7 |  |  |  |  |  |  |  | 357,270.7 |  |  |  |  |  |  |  | 416,790.3 |  |  |
16-nanometer |  |  |  |  | 258,544.3 |  |  |  |  |  |  |  | 191,306.1 |  |  |  |  |  |  |  | 202,383.7 |  |  |
|  |  |  | Years Ended December 31
|  |  |  | 2022 |  |  |  |  |  | 2023 |  |  |  |  |  | 2024 |  |  |
|  |  |  | NT$ |  |  |  |  |  | NT$ |  |  |  |  |  | NT$ |  |  |
Resolution |  |  |  | (In Millions) |  |  |  |  |  | (In Millions) |  |  |  |  |  | (In Millions) |  |  |
20-nanometer |  |  |  | $ | 8,853.3 |  |  |  |  |  |  | $ | 10,359.0 |  |  |  |  |  |  | $ | 4,077.2 |  |  |
28-nanometer |  |  |  |  | 206,611.9 |  |  |  |  |  |  |  | 186,924.9 |  |  |  |  |  |  |  | 188,155.0 |  |  |
40/45-nanometer |  |  |  |  | 145,546.2 |  |  |  |  |  |  |  | 114,667.4 |  |  |  |  |  |  |  | 108,468.2 |  |  |
65-nanometer |  |  |  |  | 93,288.6 |  |  |  |  |  |  |  | 107,425.4 |  |  |  |  |  |  |  | 93,120.1 |  |  |
90-nanometer |  |  |  |  | 40,184.2 |  |  |  |  |  |  |  | 25,642.0 |  |  |  |  |  |  |  | 21,509.3 |  |  |
0.11/0.13 micron |  |  |  |  | 57,992.3 |  |  |  |  |  |  |  | 47,149.3 |  |  |  |  |  |  |  | 52,442.8 |  |  |
0.15/0.18 micron |  |  |  |  | 110,571.2 |  |  |  |  |  |  |  | 86,614.2 |  |  |  |  |  |  |  | 90,796.8 |  |  |
0.25 micron and above |  |  |  |  | 26,395.3 |  |  |  |  |  |  |  | 17,813.4 |  |  |  |  |  |  |  | 15,868.8 |  |  |
Wafer revenue |  |  |  | $ | 1,991,855.9 |  |  |  |  |  |  | $ | 1,882,518.1 |  |  |  |  |  |  | $ | 2,514,461.3 |  |  |
| b. | Contract balances
|  |  |  |  | January 1, 2023 |  |  |  |  |  |  |  |  | December 31, 2023 |  |  |  |  |  |  |  |  | December 31, 2024 |  |  |  |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |
Contract liabilities (classified under accrued expenses and other current liabilities) |  |  |  |  |  | $ | 70,806.6 |  |  |  |  |  |  |  |  |  |  | $ | 52,736.4 |  |  |  |  |  |  |  |  |  |  | $ | 89,435.4 |  |  |  |  |
The changes in the contract liability balances primarily result from the timing difference between the satisfaction of performance obligation and the customer’s payment. The Company recognized revenue from the beginning balance of contract liability, which amounted to NT$38,433.1 million, NT$69,598.3 million and NT$51,578.4 million for the years ended December 31, 2022, 2023 and 2024, respectively.
| c. | Temporary receipts from customers
|  | December 31, 2023 |  |  | December 31, 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Current portion (classified under accrued expenses and other current liabilities) |  | $ | 114,639.5 |  |  | $ | 198,602.6 |
Noncurrent portion (classified under other noncurrent liabilities) |  |  | 163,655.1 |  |  |  | 92,499.2 |
|  | $ | 278,294.6 |  |  | $ | 291,101.8 |
The Company’s temporary receipts from customer are payments made by customers to the Company to retain the Company’s capacity. When the terms and conditions set forth in the agreements are subsequently satisfied, the treatment of temporary receipts, either by refund or by accounts receivable offsetting, will be determined by mutual consent.
| d. | Refund liabilities
Estimated sales returns and other allowances is made and adjusted based on historical experience and the consideration of varying contractual terms. As of December 31, 2023 and 2024, the aforementioned refund liabilities amounted to NT$ 37,847.6 million and NT$ 63,185.2 million (classified under accrued expenses and other current liabilities), respectively.

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