| Summary of Segment Information |
| |
a. |
Segment revenues and operation results |
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For the year ended December 31, 2023 |
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Revenue from external customers |
|
$ |
256,805,887 |
|
|
$ |
49,879,923 |
|
|
$ |
268,218,002 |
|
|
$ |
7,010,659 |
|
|
$ |
- |
|
|
$ |
581,914,471 |
|
Inter-group revenues (Note 1) |
|
|
4,550,622 |
|
|
|
447,279 |
|
|
|
26,639,833 |
|
|
|
6,776,002 |
|
|
|
(38,413,736 |
) |
|
|
- |
|
Segment revenues |
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|
261,356,509 |
|
|
|
50,327,202 |
|
|
|
294,857,835 |
|
|
|
13,786,661 |
|
|
|
- |
|
|
|
620,328,207 |
|
Interest income |
|
|
188,704 |
|
|
|
124,443 |
|
|
|
1,087,121 |
|
|
|
113,139 |
|
|
|
- |
|
|
|
1,513,407 |
|
Interest expense |
|
|
(2,907,679 |
) |
|
|
(720,145 |
) |
|
|
(1,816,814 |
) |
|
|
(794,272 |
) |
|
|
- |
|
|
|
(6,238,910 |
) |
Depreciation and amortization |
|
|
(34,110,372 |
) |
|
|
(16,173,653 |
) |
|
|
(5,335,496 |
) |
|
|
(2,482,342 |
) |
|
|
- |
|
|
|
(58,101,863 |
) |
Share of the profit or loss of associates and joint ventures |
|
|
916,310 |
|
|
|
134,667 |
|
|
|
38,211 |
|
|
|
(8,588 |
) |
|
|
- |
|
|
|
1,080,600 |
|
Impairment loss |
|
|
(81,133 |
) |
|
|
(65,437 |
) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(146,570 |
) |
Segment profit before income tax |
|
|
25,405,636 |
|
|
|
9,369,875 |
|
|
|
9,216,053 |
|
|
|
(1,379,741 |
) |
|
|
- |
|
|
|
42,611,823 |
|
Expenditures for segment assets |
|
|
27,881,152 |
|
|
|
13,664,416 |
|
|
|
6,207,532 |
|
|
|
1,005,549 |
|
|
|
- |
|
|
|
48,758,649 |
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December 31, 2023 |
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|
Investments accounted for using the equity method |
|
|
15,159,266 |
|
|
|
2,338,125 |
|
|
|
2,160,112 |
|
|
|
20,811 |
|
|
|
- |
|
|
|
19,678,314 |
|
Contract assets |
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|
4,066,174 |
|
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|
1,033,902 |
|
|
|
- |
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- |
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- |
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|
5,100,076 |
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For the year ended December 31, 2024 |
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Revenue from external customers |
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|
261,731,413 |
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54,561,480 |
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|
271,293,309 |
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|
|
7,823,383 |
|
|
|
- |
|
|
|
595,409,585 |
|
Inter-group revenues (Note 1) |
|
|
5,829,221 |
|
|
|
420,691 |
|
|
|
35,110,458 |
|
|
|
6,536,547 |
|
|
|
(47,896,917 |
) |
|
|
- |
|
Segment revenues |
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|
267,560,634 |
|
|
|
54,982,171 |
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|
306,403,767 |
|
|
|
14,359,930 |
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|
- |
|
|
|
643,306,502 |
|
Interest income |
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|
223,222 |
|
|
|
182,106 |
|
|
|
1,409,437 |
|
|
|
68,753 |
|
|
|
- |
|
|
|
1,883,518 |
|
Interest expense |
|
|
(2,701,084 |
) |
|
|
(766,292 |
) |
|
|
(2,062,626 |
) |
|
|
(1,217,841 |
) |
|
|
- |
|
|
|
(6,747,843 |
) |
Depreciation and amortization |
|
|
(33,951,864 |
) |
|
|
(17,457,538 |
) |
|
|
(5,895,380 |
) |
|
|
(2,510,430 |
) |
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|
- |
|
|
|
(59,815,212 |
) |
Share of the profit or loss of associates and joint ventures |
|
|
698,852 |
|
|
|
53,574 |
|
|
|
152,996 |
|
|
|
(8,720 |
) |
|
|
- |
|
|
|
896,702 |
|
Impairment loss |
|
|
(121,992 |
) |
|
|
(2,845 |
) |
|
|
(51,186 |
) |
|
|
- |
|
|
|
- |
|
|
|
(176,023 |
) |
Segment profit before income tax |
|
|
28,948,970 |
|
|
|
10,616,147 |
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|
7,594,473 |
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|
|
(5,426,217 |
) |
|
|
- |
|
|
|
41,733,373 |
|
Expenditures for segment assets |
|
|
58,566,380 |
|
|
|
31,397,079 |
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|
|
5,551,760 |
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|
|
692,327 |
|
|
|
- |
|
|
|
96,207,546 |
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|
December 31, 2024 |
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|
Investments accounted for using the equity method |
|
|
15,422,237 |
|
|
|
2,618,682 |
|
|
|
2,355,629 |
|
|
|
26,792 |
|
|
|
- |
|
|
|
20,423,340 |
|
Contract assets |
|
|
4,337,297 |
|
|
|
1,303,020 |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
5,640,317 |
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|
For the year ended December 31, 2025 |
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|
Revenue from external customers |
|
|
308,342,594 |
|
|
|
71,900,228 |
|
|
|
257,192,747 |
|
|
|
7,952,141 |
|
|
|
- |
|
|
|
645,387,710 |
|
Inter-group revenues (Note 1) |
|
|
5,671,362 |
|
|
|
557,926 |
|
|
|
31,708,367 |
|
|
|
8,430,074 |
|
|
|
(46,367,729 |
) |
|
|
- |
|
Segment revenues |
|
|
314,013,956 |
|
|
|
72,458,154 |
|
|
|
288,901,114 |
|
|
|
16,382,215 |
|
|
|
- |
|
|
|
691,755,439 |
|
Interest income |
|
|
158,334 |
|
|
|
178,655 |
|
|
|
1,471,308 |
|
|
|
71,388 |
|
|
|
- |
|
|
|
1,879,685 |
|
Interest expense |
|
|
(3,247,286 |
) |
|
|
(1,199,998 |
) |
|
|
(1,931,523 |
) |
|
|
(1,099,593 |
) |
|
|
- |
|
|
|
(7,478,400 |
) |
Depreciation and amortization |
|
|
(37,261,275 |
) |
|
|
(22,205,667 |
) |
|
|
(5,622,193 |
) |
|
|
(2,350,702 |
) |
|
|
- |
|
|
|
(67,439,837 |
) |
Share of the profit or loss of associates and joint ventures |
|
|
648,174 |
|
|
|
33,103 |
|
|
|
145,186 |
|
|
|
(10,473 |
) |
|
|
- |
|
|
|
815,990 |
|
Impairment loss |
|
|
(47,482 |
) |
|
|
(38,030 |
) |
|
|
(40,192 |
) |
|
|
(480,277 |
) |
|
|
- |
|
|
|
(605,981 |
) |
Segment profit before income tax |
|
|
31,039,237 |
|
|
|
15,124,700 |
|
|
|
7,654,796 |
|
|
|
(2,515,637 |
) |
|
|
- |
|
|
|
51,303,096 |
|
Expenditures for segment assets |
|
|
113,391,501 |
|
|
|
51,649,837 |
|
|
|
5,894,373 |
|
|
|
680,818 |
|
|
|
- |
|
|
|
171,616,529 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
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|
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|
December 31, 2025 |
|
|
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|
|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Investments accounted for using the equity method |
|
|
19,312,606 |
|
|
|
3,355,902 |
|
|
|
2,362,319 |
|
|
|
- |
|
|
|
- |
|
|
|
25,030,827 |
|
Contract assets |
|
|
6,067,444 |
|
|
|
1,500,668 |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
7,568,112 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
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| |
|
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| |
|
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| |
|
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|
|
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|
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|
|
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|
|
|
|
|
|
|
|
|
|
For the year ended December 31, 2025 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revenue from external customers |
|
$ |
9,829,219 |
|
|
$ |
2,292,006 |
|
|
$ |
8,198,685 |
|
|
$ |
253,495 |
|
|
$ |
- |
|
|
$ |
20,573,405 |
|
Inter-group revenues (Note 1) |
|
|
180,789 |
|
|
|
17,785 |
|
|
|
1,010,786 |
|
|
|
268,731 |
|
|
|
(1,478,091 |
) |
|
|
- |
|
Segment revenues |
|
|
10,010,008 |
|
|
|
2,309,791 |
|
|
|
9,209,471 |
|
|
|
522,226 |
|
|
|
- |
|
|
|
22,051,496 |
|
Interest income |
|
|
5,047 |
|
|
|
5,695 |
|
|
|
46,902 |
|
|
|
2,276 |
|
|
|
- |
|
|
|
59,920 |
|
Interest expense |
|
|
(103,516 |
) |
|
|
(38,253 |
) |
|
|
(61,572 |
) |
|
|
(35,052 |
) |
|
|
- |
|
|
|
(238,393 |
) |
Depreciation and amortization |
|
|
(1,187,800 |
) |
|
|
(707,863 |
) |
|
|
(179,222 |
) |
|
|
(74,934 |
) |
|
|
- |
|
|
|
(2,149,819 |
) |
Share of the profit or loss of associates and joint ventures |
|
|
20,663 |
|
|
|
1,055 |
|
|
|
4,628 |
|
|
|
(334 |
) |
|
|
- |
|
|
|
26,012 |
|
Impairment loss |
|
|
(1,514 |
) |
|
|
(1,212 |
) |
|
|
(1,281 |
) |
|
|
(15,310 |
) |
|
|
- |
|
|
|
(19,317 |
) |
Segment profit before income tax |
|
|
989,456 |
|
|
|
482,139 |
|
|
|
244,016 |
|
|
|
(80,192 |
) |
|
|
- |
|
|
|
1,635,419 |
|
Expenditures for segment assets |
|
|
3,614,648 |
|
|
|
1,646,472 |
|
|
|
187,898 |
|
|
|
21,703 |
|
|
|
- |
|
|
|
5,470,721 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
December 31, 2025 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Investments accounted for using the equity method |
|
|
615,639 |
|
|
|
106,978 |
|
|
|
75,305 |
|
|
|
- |
|
|
|
- |
|
|
|
797,922 |
|
Contract assets |
|
|
193,415 |
|
|
|
47,838 |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
241,253 |
|
| |
Note 1: |
Inter-group revenues were eliminated upon consolidation. |
| |
Note 2: |
The disaggregated product and service type from the Group’s contract with customer is the same as those disclosed in above reportable segment. |
|
| Summary of Geographical Information |
The Group’s revenue from external customers by location of headquarter and information about its non-current assets by location of assets are detailed below.
| |
1) |
Net revenues from external customers |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
For the Year Ended December 31 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
United States |
|
$ |
370,306,818 |
|
|
$ |
358,708,176 |
|
|
$ |
365,789,167 |
|
|
$ |
11,660,477 |
|
Taiwan |
|
|
70,492,517 |
|
|
|
89,274,839 |
|
|
|
115,968,173 |
|
|
|
3,696,786 |
|
Asia |
|
|
75,316,422 |
|
|
|
82,989,985 |
|
|
|
97,824,930 |
|
|
|
3,118,423 |
|
Europe |
|
|
65,026,966 |
|
|
|
63,429,243 |
|
|
|
64,908,598 |
|
|
|
2,069,130 |
|
Others |
|
|
771,748 |
|
|
|
1,007,342 |
|
|
|
896,842 |
|
|
|
28,589 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
581,914,471 |
|
|
$ |
595,409,585 |
|
|
$ |
645,387,710 |
|
|
$ |
20,573,405 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Taiwan |
|
$ |
291,081,213 |
|
|
$ |
393,993,690 |
|
|
$ |
12,559,569 |
|
China |
|
|
70,968,611 |
|
|
|
72,078,909 |
|
|
|
2,297,702 |
|
Others |
|
|
54,869,345 |
|
|
|
56,407,492 |
|
|
|
1,798,135 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
416,919,169 |
|
|
$ |
522,480,091 |
|
|
$ |
16,655,406 |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Non-current assets exclude financial instruments, post-employment benefit assets, and deferred tax assets.
|