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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2024
Summary of Significant Accounting Policies [Abstract]  
Schedule of Property and Equipment Under Estimated Useful Life The estimated useful lives of these assets are generally as follows:
Category   Estimated useful life
Machinery equipment   3 – 8 years
Other equipment   3 – 8 years
Leasehold improvements   Over the shorter of lease term or the estimated useful lives of the assets
Schedule of Disaggregation of Revenue

The following table identifies the disaggregation of the Company’s revenue for the years ended December 31, 2022, 2023 and 2024:

 

   For the years ended December 31, 
   2022   2023   2024 
Sale of artificial intelligence product  NT$
-
   NT$
-
   NT$79,222 
Sales of optical components   
 
    
-
    22,051 
Sales of laser module   
-
    
-
    13,013 
Sales of Quantum Dot Light Emitting Diode (“QLED”)   
-
    
-
    5,942 
Sale of laser diode modules and related components   97,587    32,684    
-
 
Others   4,851    156    
-
 
Total  NT$102,438   NT$32,840   NT$120,228 

 

   For the years ended December 31, 
   2022   2023   2024 
Taiwan  NT$10,006   NT$1,659   NT$48,081 
Mainland China   75,246    20,515    33,495 
Malaysia   
-
    
-
    22,381 
Germany   14,926    7,488    7,377 
Others   2,260    3,178    8,895 
Total  NT$102,438   NT$32,840   NT$120,228