v3.26.1
Related Party Transactions (Tables)
12 Months Ended
Dec. 31, 2025
Text block [abstract]  
Schedule of Loan to Related Parties
  b.
Loans to related parties (recorded under other receivables) - only 2024
Interest revenue


       
NT$
 
Related Party Name
 
           
HC
      $    29,960  
     
 
 
 
Summary of Transactions Between Related Parties
  c.
Contribution to related parties
 
 
 
For the Year Ended December 31
 
Relationship and Related Party Name
 
2023
 
 
2024
 
 
2025
 
 
 
NT$
 
 
NT$
 
 
NT$
 
 
US$ (Note 4)
 
Related party in substance
 
 
 
 
ASE Environmental Protection and Sustainability Foundation
  $   100,000     $    100,000     $ 100,000     $ 3,188  
ASE Cultural and Educational Foundation
    25,000       12,500       17,500       558  
 
 
 
   
 
 
   
 
 
   
 
 
 
  $ 125,000     $  112,500     $   117,500     $   3,746  
 
 
 
   
 
 
   
 
 
   
 
 
 
Summary of Compensation to Key Management Personnel
  i.
Compensation to key management personnel
 
 
 
For the Year Ended December 31
 
 
 
2023
 
 
2024
 
 
2025
 
 
 
NT$
 
 
NT$
 
 
NT$
 
 
US$ (Note 4)
 
Short-term employee benefits
  $ 1,390,127     $ 1,350,476     $ 1,531,851     $ 48,832  
Post-employment benefits
    3,841       3,288       6,520       208  
Share-based payments
    21,033       229,697       614,268       19,581  
 
 
 
   
 
 
   
 
 
   
 
 
 
  $  1,415,001     $    1,583,461     $ 2,152,639     $ 68,621