Investments Accounted for Using the Equity Method (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| Summary of Investments Accounted for Using the Equity Method |
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| Investments in associates |
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$ |
20,410,983 |
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$ |
25,030,827 |
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$ |
797,922 |
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| Investments in joint venture |
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12,357 |
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$ |
20,423,340 |
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$ |
25,030,827 |
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$ |
797,922 |
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| Summary of Investments in Associates Accounted for using the Equity Method |
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a. |
Investments in associates |
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1) |
Investments in associates accounted for using the equity method that were not individually material consisted of the following: |
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Carrying Amount as of December 31 |
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| Yann Yuan Investment Co., Ltd. (“Yann Yuan”) |
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Engaged in investing activities |
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R.O.C. |
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$ |
10,317,044 |
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$ |
13,972,765 |
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$ |
445,418 |
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| Hung Ching Development & Construction Co. (“HC”) |
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Engaged in the development, construction and leasing of real estate properties |
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R.O.C. |
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2,412,818 |
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3,375,196 |
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107,593 |
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| ChipMOS Technologies Inc. (“ChipMOS”) |
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Engaged in the packaging and testing of semiconductors |
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R.O.C. |
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2,941,982 |
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2,929,073 |
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93,372 |
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| M-Universe Investments Pte. Ltd. (“MU”) |
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Investment company |
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Singapore |
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2,325,475 |
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2,362,319 |
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75,305 |
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| MACHVISION,INC. (“MACHVISION”) |
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Engaged in the manufacturing and trading of non-contact optical inspection equipment |
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R.O.C. |
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2,055,590 |
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2,120,140 |
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67,585 |
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| Chipletz, Inc. (“CHIPLETZ”) |
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Fabless substrate design house |
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U.S.A. |
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255,384 |
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192,314 |
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6,130 |
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Carrying Amount as of December 31 |
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| Deca Technologies Inc. (“DECA”) |
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Holding company with group engaged in the development of packaging of semiconductors |
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U.S.A. |
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$ |
58,100 |
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$ |
79,020 |
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$ |
2,519 |
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| Questyle Audio Engineering Co., Ltd. (“QUESTYLE”) |
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Engaged in the research and development on technology and sales of electronic products, digital products, audio equipment and spare parts, domestic trading, import and export business |
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China |
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17,798 |
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- |
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- |
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| Goodcare Holdings Inc.
(“GOODCARE”) |
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Holding company, engaged in business of investment, long-term care and home care services |
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R.O.C. |
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26,792 |
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- |
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- |
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| Hung Ching Kwan Co. (“HCK”) |
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Engaged in the leasing of real estate properties |
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R.O.C. |
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(83,098 |
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(99,310 |
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(3,165 |
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20,327,885 |
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24,931,517 |
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794,757 |
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Add: Credit balance of investments accounted for using equity method reclassified to other non-current liabilities |
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83,098 |
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99,310 |
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3,165 |
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$ |
20,410,983 |
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$ |
25,030,827 |
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$ |
797,922 |
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2) |
At each balance sheet date, the total percentages of ownership held by the Group were as follows: |
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| Yann Yuan |
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27.94% |
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27.94% |
| HC |
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26.22% |
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26.22% |
| ChipMOS |
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10.85% |
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11.27% |
| MU |
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42.23% |
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42.23% |
| MACHVISION |
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23.08% |
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23.08% |
| CHIPLETZ |
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18.74% |
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18.74% |
| DECA |
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17.84% |
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17.82% |
| HCK |
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27.31% |
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27.31% |
| QUESTYLE |
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6.67% |
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| GOODCARE |
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49.00% |
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| Summary of Fair Values of Investments in Associates with Available Published Price Quotation |
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6) |
Fair values (Level 1) of investments in associates based on quoted prices in an active market were summarized as follows: |
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ChipMOS |
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$ |
2,473,841 |
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$ |
3,720,625 |
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$ |
118,605 |
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HC |
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$ |
2,601,069 |
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$ |
1,993,695 |
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$ |
63,554 |
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| Summary of Aggregate Information of Associates that are Not Individually Material |
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7) |
Aggregate information of associates that were not individually material |
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For the Year Ended December 31 |
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The Group’s share of: |
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Net income |
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$ |
1,091,814 |
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$ |
899,723 |
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$ |
816,240 |
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$ |
26,020 |
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Other comprehensive income |
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2,439,733 |
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142,182 |
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4,395,542 |
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140,120 |
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Total comprehensive income |
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$ |
3,531,547 |
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$ |
1,041,905 |
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$ |
5,211,782 |
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$ |
166,140 |
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| Summary Of Investments In Joint Ventures Accounted For Using The Equity Method And Summary Of Aggregate Information Of The Joint Venture That Is Not Individually Material |
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b. |
Investments in joint venture |
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1) |
Investments in joint venture that was not individually material and accounted for using the equity method consisted of the following: |
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Carrying Amount as of December 31 |
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MUtek Electronics Co., Ltd. (“MUtek”) |
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Engaged in the production and wholesale of electronic products |
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R.O.C. |
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$ |
12,357 |
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$ |
- |
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$ |
- |
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At the end of 2025, the Group’s subsidiary, UGTW, evaluated the recoverable amount of its investment in MUtek by using the value in use. The recoverable amount was lower than the carrying amount and, therefore, the Group recognized an impairment loss of NT$12,107 thousand (US$386 thousand) under the line item of other gains and losses (Note 25). The value in use of its investment in MUtek was the present value of cash flow projections made by MUtek’s management with a discount rate of 11.79%. |
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2) |
At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows: |
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3) |
Information of joint venture that was not individually material |
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For the Year Ended December 31 |
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The Group’s share of: |
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Total net loss and comprehensive loss |
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$ |
(11,214 |
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$ |
(3,021 |
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$ |
(250 |
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$ |
(8 |
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