v3.26.1
Summary Of Material Accounting Policy Information (Tables)
12 Months Ended
Dec. 31, 2025
Text block [abstract]  
Summary of Subsidiaries
  2)
The detail information of the subsidiaries was as follows:
 
 
  
 
  
 
  
Establishment
  
Percentage of
Ownership (%)
 
  
 
  
 
  
and Operating
  
December 31
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
 2024 
  
 2025 
  
  
  
  
  
The Company
  
ASE
  
Engaged in the packaging and testing of semiconductors
  
R.O.C.
   100.0    100.0
  
USI Inc. (“USIINC”)
  
Holding company
  
R.O.C.
   100.0    100.0
  
SPIL
  
Engaged in the assembly, testing and turnkey services of integrated circuit
  
R.O.C.
   100.0    100.0
  
ASE Social Enterprise Co., Ltd. (“ASE SOCIAL”)
  
Engaged in social services
  
R.O.C.
   100.0    100.0
  
ASE Global Integrated Solutions Co., Ltd.
  
Engaged in integration-relevant services
  
R.O.C.
   100.0    100.0
ASE
  
A.S.E. Holding Limited
  
Holding company
  
Bermuda
   100.0    100.0
  
J & R Holding Limited (“J&R Holding”)
  
Holding company
  
Bermuda
   100.0    100.0
  
Innosource Limited
  
Holding company
  
British Virgin Islands
   100.0    100.0
  
Omniquest Industrial Limited
  
Holding company
  
British Virgin Islands
   71.0    71.0
  
ASE Marketing & Service Japan Co., Ltd.
  
Engaged in marketing and sales services
  
Japan
   100.0    100.0
  
ASE Test, Inc. (“ASET”)
  
Engaged in the testing of semiconductors
  
R.O.C.
   100.0    100.0
  
Advanced Microelectronic Products Inc. (“AMPI”)
  
Engaged in the manufacturing of integrated circuit
  
R.O.C.
   6.9    6.9
  
ASE Singapore Pte. Ltd.
  
Engaged in the packaging and testing of semiconductors
  
Singapore
   100.0    100.0
  
ASE Electronics (M) Sdn. Bhd.
  
Engaged in the packaging and testing of semiconductors
  
Malaysia
   100.0    100.0
  
ASEP Cayman Ltd. (“ASEPCAYMAN”)
  
Engaged in the packaging and testing of semiconductors, and was acquired in August 2024 (Note 29)
  
British Cayman Islands
   100.0    100.0
  
HydroTron Power Co., Ltd.
  
Micro-hydro power generation, and was acquired in October 2025
  
R.O.C.
   -    100.0
ASET
  
Alto Enterprises Limited
  
Holding company
  
British Virgin Islands
   100.0    100.0
  
Super Zone Holdings Limited
  
Holding company
  
Hong Kong
   100.0    100.0
  
TLJ Intertech Inc.
  
Engaged in information software services
  
R.O.C.
   60.0    60.0
  
AMPI
  
Engaged in the manufacturing of integrated circuit
  
R.O.C.
   48.9    54.1
A.S.E. Holding Limited
  
ASE Investment (Labuan) Inc.
  
Holding company
  
Malaysia
   70.1    70.1
  
ASE Test Limited (“ASE Test”)
  
Holding company
  
Singapore
   10.2    10.2
  
Integrated Solutions Enterprise Europe
  
Trading company
  
Belgium
   100.0    100.0
J&R Holding
  
ASE Test
  
Holding company
  
Singapore
   89.8    89.8
  
Omniquest Industrial Limited
  
Holding company
  
British Virgin Islands
   8.4    8.4
  
J&R Industrial Inc.
  
Engaged in leasing and investing activity
  
R.O.C.
   100.0    100.0
  
ASE Japan Co., Ltd.
  
Engaged in the packaging and testing of semiconductors
  
Japan
   100.0    100.0
  
ASE (U.S.) Inc.
  
After-sales service and sales support
  
U.S.A.
   100.0    100.0
  
Global Advanced Packaging Technology Limited
  
Holding company
  
British Cayman Islands
   100.0    100.0
Innosource Limited
  
Omniquest Industrial Limited
  
Holding company
  
British Virgin Islands
   20.6    20.6
  
ASE (Shanghai) Inc. (“ASEMTL”)
  
Engaged in the production of substrates
  
Shanghai, China
   8.5    8.5
  
ASE Enterprise Management (Shanghai) Inc. (“ASEEMSH”)
  
Engaged in the leasing of properties and buildings
  
Shanghai, China
   8.5    8.5
 
  
 
  
 
  
Establishment
  
Percentage of
Ownership (%)
 
  
 
  
 
  
and Operating
  
December 31
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
 2024 
  
 2025 
Omniquest Industrial Limited
  
ASE Corporation
  
Holding company
  
British Cayman Islands
   100.0    100.0
Alto Enterprises Limited
  
ASE Investment (Kun Shan) Limited
  
Holding company
  
Kun Shan, China
   100.0    100.0
Super Zone Holdings Limited
  
Advanced Semiconductor Engineering (China) Ltd.
  
Engaged in the packaging and testing of semiconductors, after-sale services, advisory and lease of factory
  
Shanghai, China
   100.0    100.0
ASE Investment (Labuan) Inc.
  
ASE (Korea) Inc.
  
Engaged in the packaging and testing of semiconductors
  
Korea
   100.0    100.0
ASE (Korea) Inc.
  
ASE Cheonan, Inc. (“CHE”)
  
Engaged in the packaging and testing of semiconductors, and was acquired in August 2024 (Note 29)
  
Korea
   100.0    100.0
ASE Test
  
ASE Test Holdings, Ltd.
  
Holding company
  
British Cayman Islands
   100.0    100.0
  
ASE Investment (Labuan) Inc.
  
Holding company
  
Malaysia
   29.9    29.9
ASE Test Holdings, Ltd.
  
ISE Labs, Inc.
  
Engaged in the testing of semiconductors
  
U.S.A.
   100.0    100.0
ISE Labs, Inc.
  
ISE Services, Inc.
  
Engaged in turnkey services of semiconductors
  
U.S.A.
   100.0    100.0
Global Advanced Packaging Technology Limited
  
ASE Assembly & Test (Shanghai) Limited (“ASESH”)
  
Engaged in the packaging and testing of semiconductors and leasing of properties
  
Shanghai, China
   100.0    100.0
ASESH
  
Wuxi Tongzhi Microelectronics Co., Ltd.
  
Engaged in the packaging and testing of semiconductors
  
Wuxi, China
   100.0    100.0
  
ISE Labs, China, Ltd.
  
Engaged in the testing of semiconductors
  
Shanghai, China
   100.0    100.0
  
Shanghai Ding Hui Real Estate Development Co., Ltd. (“DH”)
  
Engaged in the development, construction and sale of real estate properties
  
Shanghai, China
   60.0    60.0
DH
  
Shanghai Ding Qi Property Management Co., Ltd.
  
Engaged in the management of real estate properties
  
Shanghai, China
   100.0    100.0
  
Shanghai Ding Wei Real Estate Development Co., Ltd.
  
Engaged in the management of properties, parking lot business and leasing of properties for shopping center
  
Shanghai, China
   100.0    100.0
  
Shanghai Ding Yu Real Estate Development Co., Ltd.
  
Engaged in the management of properties, parking lot business and leasing of properties for shopping center
  
Shanghai, China
   100.0    100.0
  
Kun Shan Ding Hong Real Estate Development Co., Ltd.
  
Engaged in the development, construction and leasing of properties for shopping center
  
Kun Shan, China
   100.0    100.0
  
Shanghai Ding Xu Property Management Co., Ltd.
  
Engaged in the management of real estate properties
  
Shanghai, China
   100.0    100.0
  
Shanghai Ding Yao Estate Development Co., Ltd.
  
Engaged in the management of real estate properties
  
Shanghai, China
   100.0    100.0
  
Shanghai Ding Fan Business Management Co., Ltd.
  
Engaged in the management of commercial complex services and department store trading
  
Shanghai, China
   100.0    100.0
ASE Corporation
  
ASE Mauritius Inc.
  
Holding company
  
Mauritius
   100.0    100.0
  
ASE Labuan Inc.
  
Holding company
  
Malaysia
   100.0    100.0
ASE Mauritius Inc.
  
ASEMTL
  
Engaged in the production of substrates
  
Shanghai, China
   91.5    91.5
  
ASEEMSH
  
Engaged in the leasing of properties and buildings
  
Shanghai, China
   91.5    91.5
ASE Labuan Inc.
  
ASE Electronics Inc.
  
Engaged in the production of substrates
  
R.O.C.
   100.0    100.0
ASEMTL
  
Advanced Semiconductor Engineering (HK) Limited
  
Trading company
  
Hong Kong
   100.0    100.0
  
Universal Scientific Industrial (Shanghai) Co., Ltd. (“USISH”)
  
Engaged in the designing, manufacturing and sales of electronic components
  
Shanghai, China
   0.8    0.8
ASEEMSH
  
DH
  
Engaged in the development, construction and sale of real estate properties
  
Shanghai, China
   40.0    40.0
ASEPCAYMAN
  
Cyland Corp.
  
Engaged in the leasing of real estate
  
The Philippines
   39.8    39.8
USIINC
  
Huntington Holdings International Co., Ltd.
  
Holding company
  
British Virgin Islands
   100.0    100.0
Huntington Holdings International Co., Ltd.
  
Unitech Holdings International Co., Ltd.
  
Holding company
  
British Virgin Islands
   100.0    100.0
  
Real Tech Holdings Limited
  
Holding company
  
British Virgin Islands
   100.0    100.0
  
Universal ABIT Holding Co., Ltd.
  
In the process of liquidation
  
British Cayman Islands
   100.0    100.0
Real Tech Holdings Limited
  
USI Enterprise Limited (“USIE”)
  
Engaged in the service of investment advisory and warehousing management
  
Hong Kong
   100.0    100.0
  
Universal Ample Technology Co., Limited
  
In the process of liquidation (acquired from Universal Global Technology Co., Limited in September 2025)
  
Hong Kong
   -    75.1
  
Hirschmann Mobility Holding GmbH
  
Holding company (acquired from Universal Ample Technology Co., Limited in October 2025)
  
Germany
   -    75.1
Universal Ample Technology Co., Limited
  
Hirschmann Mobility Holding GmbH
  
Holding company (disposed to Real Tech Holdings Limited in October 2025)
  
Germany
   100.0    -
 
 
  
 
  
 
  
Establishment
  
Percentage of
Ownership (%)
 
  
 
  
 
  
and Operating
  
December 31
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
 2024 
  
 2025 
Hirschmann Mobility Holding GmbH
  
Hirschmann Car Communication Holding S.a.r.l. (“Hirschmann”)
  
Holding company (merged by Hirschmann Mobility Holding GmbH in July 2025)
  
Luxembourg
   100.0    -
  
Hirschmann Car Communication GmbH
  
Engaged in the research and development, manufacturing and sales of PCBAs and tuners
  
Germany
   -    100.0
  
Hirschmann Car Communication Kft.
  
Engaged in the manufacturing and sales of antennas, RF amplifiers, connectors and wave straps
  
Hungary
   -   100.0
  
Hirschmann Car Communication, Inc.
  
Engaged in the research and development, and sales marketing
  
U.S.A.
   -   100.0
Hirschmann
  
Hirschmann Car Communication GmbH
  
Engaged in the research and development, manufacturing and sales of PCBAs and tuners
  
Germany
   100.0   -
  
Hirschmann Car Communication Kft.
  
Engaged in the manufacturing and sales of antennas, RF amplifiers, connectors and wave straps
  
Hungary
   100.0   -
  
Hirschmann Car Communication, Inc.
  
Engaged in the research and development, and sales marketing
  
U.S.A.
   100.0   -
Hirschmann Car Communication GmbH
  
Hirschmann Car Communication S.A.S.
  
Engaged in the research and development, and sales marketing
  
France
   100.0   100.0
  
Hirschmann Car Communication (Shanghai) Co., Ltd.
  
Engaged in the sales of antennas, RF amplifiers and wave straps, PCBs, and tuners
  
Shanghai, China
   100.0   100.0
USIE
  
USISH
  
Engaged in the designing, manufacturing and sales of electronic components
  
Shanghai, China
   77.1   74.3
USISH
  
Universal Global Technology Co., Limited
  
Holding company
  
Hong Kong
   100.0   100.0
  
Universal Global Technology (Kunshan) Co., Ltd. (“UGKS”)
  
Engaged in the designing and manufacturing of electronic components
  
Kun Shan, China
   100.0   100.0
  
Universal Global Technology (Shanghai) Co., Ltd.
  
Engaged in the processing and sales of computer and communication peripherals as well as business in import and export of goods and technology
  
Shanghai, China
   100.0   100.0
  
Universal Global Electronics (Shanghai) Co., Ltd.
  
Engaged in the sales of electronic components and telecommunications equipment
  
Shanghai, China
   100.0   100.0
  
USI Electronics (Shenzhen) Co., Ltd. (“USISZ”)
  
Engaged in the design, manufacturing and sales of motherboards and computer peripherals
  
Shenzhen, China
   50.0   50.0
  
Universal Global Technology (Huizhou) Co., Ltd.
  
Engaged in the research and manufacturing of new electronic applications, communications, computers and other electronics products and also provided auxiliary technical services as well as import and export services
  
Huizhou, China
   100.0   100.0
  
Universal Optoele
c
tronics Co., Ltd
  
Engaged in the manufacturing of optoelectronic devices, optical communication equipment, electronic components devices, integrated circuit chips and products as well as import and export services, and was established in December 2025
  
Shanghai, China
   -    100.0
  
FINANCIERE AFG (“FAFG”)
  
Holding company
  
France
   10.4   10.4
Universal Global Technology Co., Limited
  
Universal Global Industrial Co., Limited
  
Engaged in manufacturing, trading and investing activity
  
Hong Kong
   100.0   100.0
  
Universal Global Scientific Industrial Co., Ltd. (“UGTW”)
  
Engaged in the manufacturing of components of telecommunication and cars and provision of related R&D services
  
R.O.C.
   100.0   100.0
  
USI America Inc.
  
Engaged in the manufacturing and processing of motherboards and wireless network communication and provision of related technical service
  
U.S.A.
   100.0   100.0
  
Universal Scientific Industrial De Mexico S.A. De C.V.
  
Engaged in the assembling of motherboards and computer components
  
Mexico
   100.0   100.0
  
USI Japan Co., Ltd.
  
Engaged in the manufacturing and sales of computer peripherals, integrated chip and other related accessories
  
Japan
   100.0   100.0
  
USISZ
  
Engaged in the design, manufacturing and sales of motherboards and computer peripherals
  
Shenzhen, China
   50.0   50.0
  
Universal Scientific Industrial (France)
  
Engaged in investing activities
  
France
   100.0   100.0
  
UNIVERSAL SCIENTIFIC INDUSTRIAL VIETNAM COMPANY LIMITED
  
Engaged in IC assembly for wearable devices
  
Vietnam
   100.0   100.0
  
Universal Ample Technology Co., Limited
  
Holding company (disposed to Real Tech Holdings Limited in September 2025)
  
Hong Kong
   75.1   -
Universal Global Industrial Co., Limited
  
Universal Scientific Industrial De Mexico S.A. De C.V.
  
Engaged in the assembling of motherboards and computer components
  
Mexico
   (Note 1)   (Note 1)
UGTW
  
Universal Scientific Industrial Co., Ltd.
  
Engaged in the manufacturing, processing and sales of computers, computer peripherals and related accessories
  
R.O.C.
   100.0   100.0
Universal Global Electronics (Shanghai) Co., Ltd.
  
USI Science and Technology (Shenzhen) Co., Ltd.
  
Engaged in the design of electronic components, service of technical advisory; wholesale of electronic components and communication peripherals as well as business in import and export of goods and management of properties
  
Shenzhen, China
   100.0   100.0
Universal Scientific Industrial (France)
  
FAFG
  
Holding company
  
France
   89.6   89.6
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
  
Establishment
  
Percentage of
Ownership (%)
 
  
 
  
 
  
and Operating
  
December 31
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
 2024 
  
 2025 
           
FAFG
  
MANUFACTURING POWER TUNISIA
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
   99.9   99.9
  
ASTEELFLASH MEXICO S.A. de C.V.
  
Engaged in the design and manufacturing of electronic components
  
Mexico
   99.9   99.9
  
ASTEELFLASH (BEDFORD) LIMITED
  
Engaged in the design and manufacturing of electronic components
  
United Kingdom
   100.0   100.0
  
ASTEELFLASH FRANCE
  
Engaged in the design and manufacturing of electronic components
  
France
   99.9   99.9
  
ASTEELFLASH TUNISIE S.A.
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
   100.0   100.0
  
ASTEELFLASH HONG KONG LIMITED
  
Holding company
  
Hong Kong
   100.0   100.0
  
Asteelflash Holding GmbH.
  
Engaged in the design and manufacturing of electronic components
  
Germany
   100.0   100.0
  
ASTEELFLASH US HOLDING CORP.
  
Holding company
  
U.S.A.
   100.0   100.0
  
AFERH TUNISIE
  
Engaged in the management, training and consulting of organization and human resources
  
Tunisia
   0.5   0.5
  
ASTEEL ELECTRONICS MANUFACTURING SERVICES
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
   0.1   0.1
  
ASTEELFLASH PLZEN S.R.O.
  
Engaged in the design and manufacturing of electronic components
  
Czech Republic
   100.0   100.0
ASTEELFLASH (BEDFORD) LIMITED
  
ASTEELFLASH TUNISIE S.A.
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
   (Note 1)   (Note 1)
ASTEELFLASH TECHNOLOGIE
  
ASTEELFLASH FRANCE
  
Engaged in the design and manufacturing of electronic components
  
France
   (Note 1)   (Note 1)
ASTEELFLASH FRANCE
  
ASTEEL ELECTRONICS MANUFACTURING SERVICES
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
   99.9   99.9
  
ASTEELFLASH TECHNOLOGIE
  
Engaged in projection of plastic and the design and manufacturing of industrial components
  
France
   100.0   100.0
  
ASTEELFLASH TUNISIE S.A.
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
   (Note 1)   (Note 1)
  
AFERH TUNISIE
  
Engaged in the management, training and consulting of organization and human resources
  
Tunisia
   99.5   99.5
  
ASTEELFLASH MEXICO S.A. de C.V.
  
Engaged in the design and manufacturing of electronic components
  
Mexico
   0.1   0.1
  
MANUFACTURING POWER TUNISIA
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
   0.1   0.1
ASTEELFLASH HONG KONG LIMITED
  
Asteelflash Suzhou Co., Ltd.
  
Engaged in the design and manufacturing of electronic components
  
Suzhou, China
   100.0   100.0
  
UGHK
  
Engaged in accepting and outsourcing orders as well as sales of electronic components and service of technical advisory
  
Hong Kong
   100.0   100.0
UGHK
  
USI Asteelflash Poland Sp. z o.o. (renamed in May 2025, formerly named as Universal Scientific Industrial Poland
Sp. z o.o.)
  
Engaged in the design and manufacturing of electronic components and new electronic applications
  
Poland
   100.0   100.0
Asteelflash Suzhou Co., Ltd.
  
ASTEELFLASH TUNISIE S.A.
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
   (Note 1)   (Note 1)
Asteelflash Holding GmbH.
  
ASTEELFLASH Germany GmbH. (renamed in January 2024, formerly named as ASTEELFLASH HERSFELD GmbH)
  
Engaged in the design and manufacturing of electronic components
  
Germany
   100.0   100.0
  
ASTEELFLASH DESIGN SOLUTIONS HAMBURG GmbH
  
Engaged in the design and manufacturing of electronic components
  
Germany
   100.0   100.0
  
EN ELECTRONICNETWORK SRL
  
Engaged in the design and manufacturing of electronic components
  
Romania
   100.0   100.0
  
ASTEELFLASH TUNISIE S.A.
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
   (Note 1)   (Note 1)
ASTEELFLASH MEXICO S.A. de C.V.
  
ASTEELFLASH TUNISIE S.A.
  
Engaged in the design and manufacturing of electronic components
  
Tunisia
   (Note 1)   (Note 1)
ASTEELFLASH US HOLDING CORP.
  
ASTEELFLASH USA CORP.
  
Engaged in the design and manufacturing of electronic components
  
U.S.A.
   100.0   100.0
 
              
Establishment
  
Percentage of
Ownership (%)
              
and Operating
  
December 31
Name of Investor
  
Name of Investee
  
Main Businesses
  
Location
  
 2024 
  
 2025 
ASTEELFLASH USA CORP.
   ASTEELFLASH TUNISIE S.A.   
Engaged in the design and manufacturing of electronic components
   Tunisia    (Note 1)    (Note 1)
SPIL
   SPIL (B.V.I.) Holding Limited   
Engaged in investing activities
   British Virgin Islands    100.0    100.0
   Siliconware Precision Malaysia Sdn. Bhd.   
Engaged in the assembly and testing
   Malaysia    100.0    100.0
SPIL (B.V.I.) Holding Limited
   Siliconware USA, Inc.   
Engaged in marketing activities in North America
   U.S.A.    100.0    100.0
   SPIL (Cayman) Holding Limited   
Engaged in investing activities
  
British Cayman Islands
   100.0    100.0
SPIL (Cayman) Holding Limited
   Siliconware Technology (Suzhou) Limited   
Engaged in the packaging and testing of semiconductors
   Suzhou, China    100.0    100.0
ASE SOCIAL
   Goodcare Holdings Inc.   
Holding company, and was acquired in August 2025
   R.O.C.    -    67.2
Goodcare Holdings Inc.
   Goodcare Health Inc.   
Engaged in the social services, and was acquired in August 2025
   R.O.C.    -    100.0
   TW Future Homecare Inc.   
Engaged in the social services, and was acquired in August 2025
   R.O.C.    -    100.0
TW Future Homecare Inc.
   TC SPRING CO.,LTD.   
Engaged in the social services, and was acquired in August 2025
   R.O.C.    -    100.0
 
  Note 1:
The number of shares held was 1 share and the percentage of ownership was less than 0.1%.