
	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, 2023	$	13,006,893		$	172,798,699		$	473,494,702		$	14,354,608		$	18,073,406		$	691,728,308
Additions		424,130			1,866,786			2,308,779			141,158			44,017,796			48,758,649
Disposals		(3,436	)		(8,786,519	)		(7,912,516	)		(1,441,685	)		(9,457	)		(18,153,613	)
Reclassification		142,562			16,398,574			24,044,088			992,109			(41,394,745	)		182,588
Acquisitions through business combinations (Note 29)		18,049			150,347			1,159,537			136,687			167,477			1,632,097
Effect of foreign currency exchange differences		(6,585	)		(594,470	)		(2,395,051	)		(88,219	)		(89,284	)		(3,173,609	)


Balance at December 31, 2023	$	13,581,613		$	181,833,417		$	490,699,539		$	14,094,658		$	20,765,193		$	720,974,420


Accumulated depreciation and impairment

Balance at January 1, 2023	$	-		$	81,175,408		$	331,365,217		$	10,953,065		$	-		$	423,493,690
Depreciation expense		17,860			8,896,551			41,403,363			1,481,707			-			51,799,481
Impairment losses recognized		-			134,999			10,802			769			-			146,570
Disposals		(3,436	)		(8,771,076	)		(7,774,818	)		(1,431,696	)		-			(17,981,026	)
Reclassification		43,725			(35,568	)		7,674			35,200			-			51,031
Acquisitions through business combinations (Note 29)		-			24,770			735,808			125,322			-			885,900
Effect of foreign currency exchange differences		292			(325,412	)		(1,874,707	)		(92,921	)		-			(2,292,748	)


Balance at December 31, 2023	$	58,441		$	81,099,672		$	363,873,339		$	11,071,446		$	-		$	456,102,898


	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


	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)

Accumulated depreciation and impairment

Balance at January 1, 2025	$	2,458		$	2,896,997		$	12,917,641		$	386,104		$	-	$	16,203,200
Depreciation expense		680			357,084			1,543,801			41,013			-		1,942,578
Impairment losses recognized		-			3,189			6,523			-			-		9,712
Disposals		(40	)		(73,642	)		(466,428	)		(33,354	)		-		(573,464	)
Reclassification		-			(6,796	)		1,140			47			-		(5,609	)
Acquisitions through business combinations		124			-			51			3			-		178
Effect of foreign currency exchange differences		47			(16,899	)		(51,669	)		(3,122	)		-		(71,643	)


Balance at December 31, 2025	$	3,269		$	3,159,933		$	13,951,059		$	390,691		$	-	$	17,504,952