| Summary of Goodwill |
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| |
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| |
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|
Balance at January 1, 2023 |
|
$ |
54,727,512 |
|
|
$ |
2,414,113 |
|
|
$ |
52,313,399 |
|
Acquisitions through business combinations (Note 29) |
|
|
21,001 |
|
|
|
- |
|
|
|
21,001 |
|
Effect of foreign currency exchange differences |
|
|
85,027 |
|
|
|
- |
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|
|
85,027 |
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|
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|
|
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|
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|
Balance at December 31, 2023 |
|
$ |
54,833,540 |
|
|
$ |
2,414,113 |
|
|
$ |
52,419,427 |
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|
|
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|
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| For the year ended December 31, 2024
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| |
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| |
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Balance at January 1, 2024 |
|
$ |
54,833,540 |
|
|
$ |
2,414,113 |
|
|
$ |
52,419,427 |
|
Effect of foreign currency exchange differences |
|
|
105,915 |
|
|
|
- |
|
|
|
105,915 |
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|
|
|
|
|
|
|
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|
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|
|
|
|
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|
Balance at December 31, 2024 |
|
$ |
54,939,455 |
|
|
$ |
2,414,113 |
|
|
$ |
52,525,342 |
|
|
|
|
|
|
|
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|
|
|
|
| For the year ended December 31, 2025
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| |
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| |
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Balance at January 1, 2025 |
|
$ |
54,939,455 |
|
|
$ |
2,414,113 |
|
|
$ |
52,525,342 |
|
Impairment losses recognized |
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|
- |
|
|
|
132,778 |
|
|
|
(132,778 |
) |
Effect of foreign currency exchange differences |
|
|
149,341 |
|
|
|
- |
|
|
|
149,341 |
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|
|
|
|
|
|
|
|
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|
|
|
|
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|
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|
Balance at December 31, 2025 |
|
$ |
55,088,796 |
|
|
$ |
2,546,891 |
|
|
$ |
52,541,905 |
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|
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| |
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| |
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|
Balance at January 1, 2025 |
|
$ |
1,751,337 |
|
|
$ |
76,956 |
|
|
$ |
1,674,381 |
|
Impairment losses recognized |
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|
- |
|
|
|
4,233 |
|
|
|
(4,233 |
) |
Effect of foreign currency exchange differences |
|
|
4,761 |
|
|
|
- |
|
|
|
4,761 |
|
|
|
|
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|
|
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|
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|
|
|
|
|
|
|
|
Balance at December 31, 2025 |
|
$ |
1,756,098 |
|
|
$ |
81,189 |
|
|
$ |
1,674,909 |
|
|
|
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| Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units |
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| |
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| |
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|
Packaging segment |
|
$ |
35,437,523 |
|
|
$ |
35,430,752 |
|
|
$ |
1,129,447 |
|
Testing segment |
|
|
13,489,766 |
|
|
|
13,440,470 |
|
|
|
428,450 |
|
EMS segment |
|
|
3,449,952 |
|
|
|
3,655,360 |
|
|
|
116,524 |
|
Others |
|
|
148,101 |
|
|
|
15,323 |
|
|
|
488 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
52,525,342 |
|
|
$ |
52,541,905 |
|
|
$ |
1,674,909 |
|
|
|
|
|
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|
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|