v3.26.1
Consolidated Statements of Cash Flows
$ in Thousands, $ in Thousands
 12 Months Ended
Dec. 31, 2025
TWD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
TWD ($)
Dec. 31, 2023
TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES        
Profit before income tax $ 51,303,096 $ 1,635,419 $ 41,733,373 $ 42,611,823
Adjustments for:        
Depreciation expense 63,607,075 2,027,640 55,995,198 54,195,380
Amortization expense 3,832,762 122,179 3,820,014 3,906,483
Net gain on fair value change of financial assets and liabilities at fair value through profit or loss (340,984) (10,870) (9,832,900) (1,860,511)
Finance costs 7,503,269 239,186 6,777,032 6,272,086
Interest income (1,879,685) (59,920) (1,883,518) (1,513,407)
Dividend income (119,634) (3,814) (194,812) (256,160)
Share-based compensations 2,481,787 79,113 2,188,600 742,890
Share of profit of associates and joint ventures (815,990) (26,012) (896,702) (1,080,600)
Gain on disposal of property, plant and equipment (809,950) (25,819) (208,980) (161,761)
Gain on disposal of investments accounted for using the equity method (15,310) (488) (20,952) (55,795)
Impairment loss recognized on financial assets 236,942 7,553 195,455 108,443
Impairment loss recognized on non-financial assets 816,424 26,026 603,756 3,536,506
Gain on disposal of subsidiary 0 0 0 (529,721)
Gain on bargain purchase 0 0 (76,715) 0
Net loss (gain) on foreign currency exchange (2,005,284) (63,924) 3,377,808 10,127
Others (72,453) (2,310) (65,671) 34,888
Changes in operating assets and liabilities        
Financial assets mandatorily classified as at fair value through profit or loss 7,875,427 251,050 7,767,363 8,453,963
Contract assets (1,927,795) (61,453) (540,241) 631,097
Trade receivables (11,899,300) (379,321) (14,331,791) 15,868,810
Other receivables 851,315 27,138 1,068,459 348,614
Inventories (8,515,201) (271,444) 1,781,135 25,401,815
Other current assets (872,015) (27,798) (620,913) (292,294)
Other financial assets 686,757 21,892 1,009,130 (718,946)
Other operating assets (18,486) (589) 181,390 92,135
Financial liabilities held for trading (5,719,744) (182,332) (2,966,792) (3,619,901)
Trade payables 10,498,543 334,668 7,694,702 (9,037,355)
Other payables 4,638,266 147,857 1,540,330 (8,281,769)
Other current liabilities 3,535,163 112,693 95,790 (877,245)
Other operating liabilities 31,961,760 1,018,864 (387,660) (182,534)
Cash generated from operations 154,816,755 4,935,184 103,801,888 133,747,061
Interest received 1,801,128 57,416 1,811,676 1,479,507
Dividend received 610,201 19,452 665,916 668,883
Interest paid (7,870,200) (250,883) (6,419,091) (5,998,956)
Income tax paid (7,108,597) (226,605) (9,072,635) (15,474,646)
Net cash generated from operating activities 142,249,287 4,534,564 90,787,754 114,421,849
CASH FLOWS FROM INVESTING ACTIVITIES        
Purchase of financial assets at fair value through other comprehensive income (478,350) (15,249) (13,560) (184,355)
Proceeds from sale of financial assets at fair value through other comprehensive income 0 0 405 0
Return of capital from financial assets at fair value through other comprehensive income 32,675 1,042 184,050 188,347
Acquisition of associates accounted for using the equity method 0 0 (14,700) (2,259,757)
Proceeds from disposal of investments accounted for using the equity method 0 0 0 489,329
Net proceeds outflow on acquisition of subsidiaries (258,554) (8,242) (1,627,074) (1,224,183)
Net proceeds from disposal of subsidiary (Note 30) 0 0 0 2,093,700
Payments for property, plant and equipment (164,642,502) (5,248,406) (79,521,938) (54,158,229)
Proceeds from disposal of property, plant and equipment 2,493,114 79,474 908,053 475,326
Payments for intangible assets (1,017,558) (32,437) (1,567,300) (395,651)
Proceeds from disposal of intangible assets 10,022 319 10,177 9,901
Payments for right-of-use assets (188,303) (6,003) (593,496) (35,851)
Payments for investment properties (33,260) (1,060) (15,145) (35,304)
Proceeds from disposal of investment properties 0 0 34 0
Increase in other financial assets (2,645,136) (84,321) (1,686,349) (485,132)
Decrease in other financial assets 1,120,247 35,711 1,530,701 226,397
Increase in other non-current assets (511,749) (16,313) (473,350) (294,680)
Decrease in other non-current assets 475,095 15,145 140,976 80,668
Income tax paid 0 0 (1,170,149) 0
Other investing activities items 0 0 0 387,480
Net cash used in investing activities (165,644,259) (5,280,340) (83,908,665) (55,121,994)
CASH FLOWS FROM FINANCING ACTIVITIES        
Proceeds from short-term borrowings 0 0 0 3,231,840
Repayment of short-term borrowings (5,839,428) (186,147) (4,514,729) 0
Proceeds from short-term bills payable 2,198,419 70,080 0 2,787,340
Repayment of short-term bills payable 0 0 (2,787,340) 0
Proceeds from bonds offering 4,376,855 139,524 1,035,014 2,426,634
Repayment of bonds payable (15,000,000) (478,164) (13,902,400) (5,000,000)
Proceeds from long-term borrowings 459,416,458 14,645,089 244,731,255 286,268,360
Repayment of long-term borrowings (378,109,527) (12,053,220) (208,074,986) (300,531,590)
Repayment of the principle portion of lease liabilities (1,063,297) (33,895) (1,547,291) (1,136,666)
Dividends paid (23,033,989) (734,268) (22,459,417) (37,840,609)
Proceeds from exercise of employee share options 3,480,455 110,948 1,103,058 1,175,260
Decrease in non-controlling interests (1,157,064) (36,884) (872,613) (484,348)
Other financing activities items 254 8 18,243 2,740
Net cash generated from (used in) financing activities 45,269,136 1,443,071 (7,271,206) (49,101,039)
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH AND CASH EQUIVALENTS HELD IN FOREIGN CURRENCY (5,898,137) (188,018) 9,600,423 (954,692)
NET INCREASE IN CASH AND CASH EQUIVALENTS 15,976,027 509,277 9,208,306 9,244,124
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR 76,492,824 2,438,407 67,284,518 58,040,394
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR $ 92,468,851 $ 2,947,684 $ 76,492,824 $ 67,284,518