Business Combinations (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Statement [LineItems] |
|
| Summary of Subsidiary Acquired |
|
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|
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|
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|
|
|
Proportion of
Voting Equity
Interests
Acquired (%) |
|
Consideration
Transferred |
| |
|
|
|
|
|
|
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|
|
|
|
|
|
Hirschmann |
|
Holding company and the group engaged in the design and manufacturing of automotive components |
|
October 27, 2023 |
|
100.00 |
|
$2,317,201 |
|
|
|
|
|
|
|
|
|
ASEPCAYMAN |
|
Engaged in the packaging and testing of semiconductors |
|
August 1, 2024 |
|
100.00 |
|
$1,096,373 |
|
|
|
|
|
|
|
|
|
CHE |
|
Engaged in the packaging and testing of semiconductors |
|
August 1, 2024 |
|
100.00 |
|
$1,945,678 |
|
|
|
|
|
|
|
|
|
|
| Summary of Consideration Transferred in business combination |
| |
b. |
Consideration transferred |
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|
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|
|
|
|
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|
|
|
|
|
|
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|
|
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|
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|
|
|
|
|
|
Cash |
|
$ |
2,317,201 |
|
|
$ |
725,059 |
|
|
$ |
1,713,092 |
|
Contingent considerations |
|
|
- |
|
|
|
371,314 |
|
|
|
232,586 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
2,317,201 |
|
|
$ |
1,096,373 |
|
|
$ |
1,945,678 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Summary of Assets Acquired and Liabilities Assumed at the Date of Acquisition |
| |
c. |
Assets acquired and liabilities assumed at the date of acquisition |
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
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|
Assets |
|
|
|
|
|
|
|
|
|
|
|
|
Cash and cash equivalents |
|
$ |
118,419 |
|
|
$ |
404,573 |
|
|
$ |
1,381,103 |
|
Trade and other receivables |
|
|
1,336,203 |
|
|
|
213,592 |
|
|
|
87,935 |
|
Inventories |
|
|
1,079,301 |
|
|
|
58,564 |
|
|
|
112,115 |
|
Property, plant and equipment |
|
|
745,660 |
|
|
|
919,648 |
|
|
|
421,792 |
|
Right-of-use assets |
|
|
143,629 |
|
|
|
- |
|
|
|
96,894 |
|
Others |
|
|
167,521 |
|
|
|
69,707 |
|
|
|
197,450 |
|
Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
Trade and other payables |
|
|
(745,653 |
) |
|
|
(263,095 |
) |
|
|
(200,453 |
) |
Lease liabilities |
|
|
(143,629 |
) |
|
|
- |
|
|
|
(96,894 |
) |
Net defined benefit liabilities |
|
|
(204,975 |
) |
|
|
(158,053 |
) |
|
|
- |
|
Others |
|
|
(200,276 |
) |
|
|
(71,848 |
) |
|
|
(54,264 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Fair value of identifiable net assets acquired |
|
$ |
2,296,200 |
|
|
$ |
1,173,088 |
|
|
$ |
1,945,678 |
|
|
|
|
|
|
|
|
|
|
|
|
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| |
| Summary of Goodwill Recognized on Acquisition |
| |
d. |
Goodwill (gain on bargain purchase) recognized on acquisition |
|
|
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|
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|
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|
|
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|
|
|
Consideration transferred |
|
$ |
2,317,201 |
|
|
$ |
1,096,373 |
|
|
$ |
1,945,678 |
|
Less: Fair value of identifiable net assets acquired |
|
|
(2,296,200 |
) |
|
|
(1,173,088 |
) |
|
|
(1,945,678 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Goodwill (gain on bargain purchase) recognized on acquisition |
|
$ |
21,001 |
|
|
$ |
(76,715 |
) |
|
$ |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
| Summary of Net Cash Outflow on Acquisition of Subsidiaries |
| |
e. |
Net cash outflow on acquisition of subsidiaries |
|
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|
|
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|
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|
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|
|
|
Consideration paid in cash |
|
$ |
2,317,201 |
|
|
$ |
725,059 |
|
|
$ |
1,713,092 |
|
Less: Cash and cash equivalents acquired |
|
|
(118,419 |
) |
|
|
(404,573 |
) |
|
|
(1,381,103 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net cash outflow on acquisition of subsidiaries |
|
$ |
2,198,782 |
|
|
$ |
320,486 |
|
|
$ |
331,989 |
|
|
|
|
|
|
|
|
|
|
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|
|
| |
| Summary of Impact of Acquisitions by Comprehensive Income |
|
f. |
Impact of acquisitions on the results of the Group’s operations | The results of operations from the subsidiaries acquired since the acquisition dates included in the consolidated statements of comprehensive income and were as follows:
|
|
$ |
|
|
|
$ |
|
|
|
$ |
|
|
|
|
(For the period
from October 27,
2023 through
December 31,
2023) |
|
|
(For the period
from August 1,
2024 through
December 31,
2024) |
|
|
(For the period
from August 1,
2024 through
December 31,
2024) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Operating revenue |
|
$ |
1,017,423 |
|
|
$ |
518,026 |
|
|
$ |
825,216 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net profit (loss) |
|
$ |
46,075 |
|
|
$ |
(69,186 |
) |
|
$ |
152,594 |
|
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