Share-based Payment Arrangements (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Statement [LineItems] |
|
| Summary of Inputs Related to Fair Value of Share Options |
Regarding the aforementioned share-based payment arrangements issued during 2024, the fair value at the grant dates of the Company’s second employee restricted stock awards plan and USISH’s 2023 restricted stocks were measured by using the market price basis and the Black-Scholes Option Pricing Model incorporating the effect of the lock-up period, respectively. The inputs to the models were as follows:
|
|
|
| |
|
USISH’s 2023 restricted stocks plan (2024 granted) |
|
|
Share price at the grant date |
|
RMB14.19 per share |
Exercise price |
|
RMB14.35 per share |
Expected volatility (%) |
|
35.02-37.02 |
Lock-up periods (years) |
|
1.0-2.0 |
Expected dividend yield |
|
- |
Risk free interest rate (%) |
|
2.11-2.27 |
|
| ASE Inc. option plans [member] |
|
| Statement [LineItems] |
|
| Summary of Information About Share Options |
Information about the share option plans that the Company granted and assumed were as follows:
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
|
For the Year Ended December 31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at January 1 |
|
|
81,262 |
|
|
$ |
50.2 |
|
|
|
212,240 |
|
|
$ |
89.1 |
|
|
|
188,101 |
|
|
$ |
89.6 |
|
Options granted |
|
|
150,000 |
|
|
|
107.0 |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
Options expired |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(213 |
) |
|
|
73.0 |
|
Options forfeited |
|
|
(1,471 |
) |
|
|
66.9 |
|
|
|
(5,873 |
) |
|
|
103.7 |
|
|
|
(3,765 |
) |
|
|
93.5 |
|
Options exercised |
|
|
(17,551 |
) |
|
|
50.9 |
|
|
|
(18,266 |
) |
|
|
48.0 |
|
|
|
(32,981 |
) |
|
|
79.1 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at December 31 |
|
|
212,240 |
|
|
|
89.1 |
|
|
|
188,101 |
|
|
|
89.6 |
|
|
|
151,142 |
|
|
|
87.8 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Options exercisable, end of year |
|
|
62,505 |
|
|
|
46.5 |
|
|
|
44,242 |
|
|
|
44.3 |
|
|
|
66,837 |
|
|
|
72.9 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fair value of options granted (NT$) |
|
|
29.7-35.1 |
|
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
| Summary of Outstanding Share Options |
Information about the outstanding share options at each balance sheet date was as follows:
|
|
|
|
|
|
|
|
|
| |
|
Range of
Exercise Price
Per Share (NT$) |
|
|
Remaining Contractual
Life (Years) |
|
|
|
|
December 31, 2024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
73.0 |
|
|
|
0.7 |
|
The Company 1 st share options |
|
|
42.7 |
|
|
|
3.9 |
|
The Company 2 nd share options |
|
|
103.5 |
|
|
|
8.6 |
|
|
|
|
December 31, 2025 |
|
|
|
|
|
|
|
|
|
|
|
The Company 1 st share options |
|
|
41.1 |
|
|
|
2.9 |
|
The Company 2 nd share options |
|
|
99.7 |
|
|
|
7.6 |
|
|
| USISH option plans [member] |
|
| Statement [LineItems] |
|
| Summary of Information About Share Options |
Information about share options was as follows:
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
| |
|
For the Year Ended December 31 |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
Number of
Options (In
Thousands) |
|
|
Weighted Average Exercise Price Per Share (RMB) |
|
|
Number of
Options (In
Thousands) |
|
|
Weighted
Average
Exercise
Price
Per Share
(RMB) |
|
|
Number of
Options (In
Thousands) |
|
|
Weighted Average Exercise Price Per Share (RMB) |
|
|
|
|
|
|
|
|
Balance at January 1 |
|
|
20,246 |
|
|
$ |
14.5 |
|
|
|
29,728 |
|
|
$ |
14.7 |
|
|
|
17,001 |
|
|
$ |
15.1 |
|
Options granted |
|
|
14,506 |
|
|
|
14.5 |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
Options expired |
|
|
(1,204 |
) |
|
|
14.1 |
|
|
|
(1,027 |
) |
|
|
14.2 |
|
|
|
(3,719 |
) |
|
|
15.2 |
|
Options forfeited |
|
|
(695 |
) |
|
|
13.6 |
|
|
|
(7,855 |
) |
|
|
14.3 |
|
|
|
(185 |
) |
|
|
15.4 |
|
Options exercised |
|
|
(3,125 |
) |
|
|
12.1 |
|
|
|
(3,845 |
) |
|
|
12.7 |
|
|
|
(13,097 |
) |
|
|
15.0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at December 31 |
|
|
29,728 |
|
|
|
14.7 |
|
|
|
17,001 |
|
|
|
15.1 |
|
|
|
- |
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Options exercisable, end of year |
|
|
15,310 |
|
|
|
14.9 |
|
|
|
17,001 |
|
|
|
15.1 |
|
|
|
- |
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fair value of options granted (RMB) |
|
|
3.8-4.7 |
|
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
| Summary of Outstanding Share Options |
Information about USISH’s outstanding share options at balance sheet date was as follows:
|
|
|
|
|
|
|
| |
|
Range of
Exercise Price
Per Share (RMB) |
|
|
Remaining Contractual
Life (Years) |
|
|
|
December 31, 2024 |
|
|
|
|
|
|
|
|
|
2015 share options |
|
$ |
15.5 |
|
|
0.9 |
2023 share options |
|
|
14.3 |
|
|
1.8 |
|
| Summary of Information About Restricted Shares |
Information about restricted stocks was as follows:
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
|
For the Year Ended December 31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Weighted
Average
Exercise
Price
Per Share
(RMB) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
Options exercisable, end of year |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
Fair value of restricted stocks granted (RMB) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Summary of Outstanding Restricted Shares |
Information about USISH’s outstanding restricted stocks at balance sheet date was as follows:
|
|
|
|
|
|
|
| |
|
Range of
Exercise Price
Per Share (RMB) |
|
|
Remaining Contractual
Life (Years) |
|
|
|
December 31, 2024 |
|
|
|
|
|
|
|
|
|
2023 restricted stocks (2024 granted) |
|
$ |
14.4 |
|
|
2.0 |
2023 restricted stocks (2023 granted) |
|
|
14.5 |
|
|
1.9 |
|
| Employee Restricted Stock Award [Member] |
|
| Statement [LineItems] |
|
| Summary of Information About Restricted Shares |
Information about employee restricted stock awards was as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
For the Year Ended December 31 |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at January 1 |
|
|
10,000 |
|
|
|
4,965 |
|
|
|
16,500 |
|
Shares granted |
|
|
- |
|
|
|
16,500 |
|
|
|
- |
|
Shares unrestricted |
|
|
(4,950 |
) |
|
|
- |
|
|
|
(5,375 |
) |
Shares forfeited |
|
|
(70 |
) |
|
|
(4,965 |
) |
|
|
(255 |
) |
Shares awaiting canceled |
|
|
(15 |
) |
|
|
- |
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at December 31 |
|
|
4,965 |
|
|
|
16,500 |
|
|
|
10,870 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| AMPI Option Plans [Member] |
|
| Statement [LineItems] |
|
| Summary of Information About Share Options |
Information about share options was as follows:
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
| |
|
For the Year Ended December 31 |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
Number of
Options (In
Thousands) |
|
|
Exercise
Price
Per Share
(NT$) |
|
|
Number of
Options (In
Thousands) |
|
|
Exercise
Price
Per Share
(NT$) |
|
|
Number of
Options (In
Thousands) |
|
|
Exercise
Price
Per Share
(NT$) |
|
|
|
|
|
|
|
|
Balance at January 1 |
|
|
3,100 |
|
|
$ |
30.0 |
|
|
|
3,100 |
|
|
$ |
30.0 |
|
|
|
3,100 |
|
|
$ |
29.7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance at December 31 |
|
|
3,100 |
|
|
|
30.0 |
|
|
|
3,100 |
|
|
|
29.7 |
|
|
|
3,100 |
|
|
|
29.7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Options exercisable, end of year |
|
|
- |
|
|
|
- |
|
|
|
1,550 |
|
|
|
29.7 |
|
|
|
2,325 |
|
|
|
29.7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Summary of Outstanding Share Options |
Information about AMPI’s outstanding share options at each balance sheet date was as follows:
|
|
|
|
|
|
|
| |
|
Range of
Exercise Price
Per Share
(NT$) |
|
|
Remaining Contractual
Life (Years) |
|
|
|
December 31, 2024 |
|
|
|
|
|
|
|
|
|
2022 share options |
|
$ |
29.7 |
|
|
7.3 |
|
|
|
December 31, 2025 |
|
|
|
|
|
|
|
|
|
2022 share options |
|
|
29.7 |
|
|
6.3 |
|