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Consolidated Statements of Changes in Shareholders’ Equity
$ in Thousands, $ in Thousands
Ordinary share
TWD ($)
shares
Additional paid-in capital
TWD ($)
Statutory reserve
TWD ($)
Retain earnings / (accumulated deficit)
TWD ($)
Accumulated other comprehensive loss
TWD ($)
Total equity attributable to shareholders of the Taiwan Color Optics Inc.
TWD ($)
Non-controlling interests
TWD ($)
[1]
TWD ($)
shares
USD ($)
shares
Balance at Dec. 31, 2021 $ 99 [1] $ 260,133 $ 10,718 $ (11,242) $ (1,142) $ 258,566 $ 82,395 $ 340,961  
Balance (in Shares) at Dec. 31, 2021 | shares [1] 30,160,374                
Net income (loss) [1] 14,829 14,829 194 15,023  
Foreign currency translation adjustment                
Disposal of subsidiaries [1] 1,142 1,142 (11,228) (10,086)  
Balance at Dec. 31, 2022 $ 99 [1] 260,133 10,718 3,587 274,537 71,361 345,898  
Balance (in Shares) at Dec. 31, 2022 | shares [1] 30,160,374                
Net income (loss) [1] (50,026) (50,026) (13,003) (63,029)  
Statutory reserve provision [1] 359 (359)  
Foreign currency translation adjustment                
Balance at Dec. 31, 2023 $ 99 [1] 260,133 11,077 (46,798) 224,511 58,358 $ 282,869  
Balance (in Shares) at Dec. 31, 2023 | shares 30,160,374 [1]             30,227,813 [2] 30,227,813 [2]
Net income (loss) [1] (120,614) (120,614) (31,332) $ (151,946) $ (4,633)
Foreign currency translation adjustment [1] (884) (884) (884) (27)
Equity financing through Private Placement [1] 32,790 32,790 32,790  
Equity financing through Private Placement (in Shares) | shares [1] 100,000                
Reverse recapitalization $ 24 [1] (117,121) (117,097) (117,097)  
Reverse recapitalization (in Shares) | shares [1] 7,334,646                
Balance at Dec. 31, 2024 $ 123 [1] $ 175,802 $ 11,077 $ (167,412) $ (884) $ 18,706 $ 27,026 $ 45,732 $ 1,394
Balance (in Shares) at Dec. 31, 2024 | shares 37,595,020 [1]             37,428,354 [2] 37,428,354 [2]
[1] The shares and per share information and non-controlling interests are presented on a retroactive basis to reflect the reorganization (Note 1)
[2] The shares and per share information and non-controlling interests are presented on a retroactive basis to reflect the reorganization (Note 1)