The carrying amounts of each class of property, plant and equipment were as follows:

 

		December 31
		2024				2025
		NT$				NT$				US$ (Note 4)
Land and land improvements		$	17,570,624			$	18,083,984			$	576,474
Buildings and improvements			121,588,485				145,561,338				4,640,145
Machinery and equipment			137,430,483				181,115,735				5,773,533
Other equipment			3,203,839				3,400,546				108,401
Construction in progress and machinery under installation			32,738,040				72,953,441				2,325,580
		$	312,531,471			$	421,115,044			$	13,424,133

 

 

 

		Land and Land Improvements				Buildings and Improvements				Machinery and Equipment				Other Equipment				Construction in Progress and Machinery under Installation				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2024		$	13,581,613			$	181,833,417			$	490,699,539			$	14,094,658			$	20,765,193			$	720,974,420
Additions			3,931,878				6,177,957				2,033,804				239,234				83,824,673				96,207,546
Disposals			(152,357	)			(3,250,387	)			(10,611,069	)			(1,097,340	)			(5,396	)			(15,116,549	)
Reclassification			4,699				23,003,450				48,348,102				1,084,919				(72,457,183	)			(16,013	)
Acquisitions through business combinations (Note 29)			175,261				1,153,289				7,575,012				660,442				14,817				9,578,821
Effect of foreign currency exchange differences			106,652				3,549,566				4,611,503				334,002				595,936				9,197,659
Balance at December 31, 2024		$	17,647,746			$	212,467,292			$	542,656,891			$	15,315,915			$	32,738,040			$	820,825,884
Accumulated depreciation and impairment
Balance at January 1, 2024		$	58,441			$	81,099,672			$	363,873,339			$	11,071,446			$	-			$	456,102,898
Depreciation expense			17,255				10,126,682				41,930,945				1,425,917				-				53,500,799
Impairment losses recognized			-				16,472				32,455				276				84,677				133,880
Disposals			-				(2,994,916	)			(10,352,348	)			(1,090,547	)			-				(14,437,811	)
Reclassification			-				14,145				(2,892	)			1,463				(84,677	)			(71,961	)
Acquisitions through business combinations (Note 29)			-				955,951				6,918,742				362,687				-				8,237,380
Effect of foreign currency exchange differences			1,426				1,660,801				2,826,167				340,834				-				4,829,228
Balance at December 31, 2024		$	77,122			$	90,878,807			$	405,226,408			$	12,112,076			$	-			$	508,294,413
For the year ended December 31, 2025
		Land and Land Improvements				Buildings and Improvements				Machinery and Equipment				Other Equipment				Construction in Progress and Machinery under Installation				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2025		$	17,647,746			$	212,467,292			$	542,656,891			$	15,315,915			$	32,738,040			$	820,825,884
Additions			561,752				330,504				1,536,263				117,456				169,070,554				171,616,529
Disposals			(1,256	)			(2,504,027	)			(16,486,897	)			(1,047,070	)			(6,730	)			(20,045,980	)
Reclassification			10,633				34,568,619				92,798,209				1,402,147				(129,020,913	)			(241,305	)
Acquisitions through business combinations			51,200				10,350				19,145				3,673				62,707				147,075
Effect of foreign currency exchange differences			(83,543	)			(184,287	)			(1,763,149	)			(135,604	)			109,783				(2,056,800	)
Balance at December 31, 2025		$	18,186,532			$	244,688,451			$	618,760,462			$	15,656,517			$	72,953,441			$	970,245,403
Accumulated depreciation and impairment
Balance at January 1, 2025		$	77,122			$	90,878,807			$	405,226,408			$	12,112,076			$	-			$	508,294,413
Depreciation expense			21,328				11,201,721				48,429,031				1,286,600				-				60,938,680
Impairment losses recognized			-				100,037				204,622				-				-				304,659
Disposals			(1,256	)			(2,310,161	)			(14,631,845	)			(1,046,299	)			-				(17,989,561	)
Reclassification			-				(213,175	)			35,783				1,462				-				(175,930	)
Acquisitions through business combinations			3,880				-				1,595				86				-				5,561
Effect of foreign currency exchange differences			1,474				(530,116	)			(1,620,867	)			(97,954	)			-				(2,247,463	)
Balance at December 31, 2025		$	102,548			$	99,127,113			$	437,644,727			$	12,255,971			$	-			$	549,130,359
		Land and Land Improvements				Buildings and Improvements				Machinery and Equipment				Other Equipment				Construction in Progress and Machinery under Installation				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Cost
Balance at January 1, 2025		$	562,568			$	6,772,945			$	17,298,594			$	488,235			$	1,043,610			$	26,165,952
Additions			17,907				10,536				48,972				3,744				5,389,562				5,470,721
Disposals			(40	)			(79,822	)			(525,562	)			(33,378	)			(215	)			(639,017	)
Reclassification			339				1,101,964				2,958,183				44,697				(4,112,876	)			(7,693	)
Acquisitions through business combinations			1,632				330				610				117				1,999				4,688
Effect of foreign currency exchange differences			(2,663	)			(5,875	)			(56,205	)			(4,323	)			3,500				(65,566	)
Balance at December 31, 2025		$	579,743			$	7,800,078			$	19,724,592			$	499,092			$	2,325,580			$	30,929,085

 

Based on the future operation plans and the capacity evaluation, the Group assessed that a portion of property, plant and equipment in the packaging segment, testing segment, EMS segment and other segment were not qualified for the production needs and, therefore, recognized an impairment loss of NT$146,570 thousand, NT$133,880 thousand and NT$304,659 thousand (US$9,712

Each class of property, plant and equipment was depreciated on a straight-line basis over the following useful lives:

 

Land improvements			5-30 years
Buildings and improvements
Main plant buildings			10-55 years
Cleanrooms			10-20 years
Others			3-24 years
Machinery and equipment			2-20 years
Other equipment			2-25 years

The capitalized borrowing costs for the years ended December 31, 2023, 2024 and 2025 are disclosed in Note 25.