| 38. | Segment Information |
The Group’s packaging and testing services are provided in Taiwan and China. The chief operating decision maker determines the group’s performance based on the geographic perspective. The nature of services, production process, type of customers and service delivery model at these two geographical locations are similar. While the chief operating decision maker receives separate reports for each location, these two operating segments have been aggregated into one reportable segment as they have similar long-term average gross margins and have similar economic characteristics. As a result, the Group discloses a single reporting segment. The Group uses the income from operations as the measurement for segment profit and the basis of performance assessment which is consistent with the basis of preparation of the financial statements.
| A. | Breakdown of the revenue from different products and services: |
| For the Years Ended December 31, | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
| NT$ | NT$ | NT$ | ||||||||||
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Packaging |
72,752,428 | 74,315,486 | 70,851,943 | |||||||||
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Testing |
9,551,025 | 10,227,996 | 11,983,667 | |||||||||
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Others |
536,469 | 568,431 | 718,775 | |||||||||
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| 82,839,922 | 85,111,913 | 83,554,385 | ||||||||||
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| B. | Operations in different geographic areas: |
Revenues are summarized by the areas where our customers’ group headquarters locate. In prior years, this information was summarized based on the location of customers’ regional headquarters. Non-current assets, including equity method investment, property, plant and equipment, refundable deposits, and other assets, but not including financial instruments and deferred income tax assets, are categorized by their locations.
| For the Years Ended December 31, | ||||||||||||||||||||||||
| 2015 | 2016 | 2017 | ||||||||||||||||||||||
| Revenues | Noncurrent Assets | Revenues | Noncurrent Assets | Revenues | Noncurrent Assets | |||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | |||||||||||||||||||
|
United States |
30,076,050 | 1,553 | 33,624,139 | 1,728 | 32,018,540 | 1,739 | ||||||||||||||||||
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China |
21,318,660 | 8,068,694 | 22,724,680 | 9,014,191 | 24,778,540 | 11,803,140 | ||||||||||||||||||
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Taiwan |
18,106,693 | 59,606,745 | 19,683,484 | 59,371,230 | 15,494,157 | 54,572,997 | ||||||||||||||||||
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Europe |
8,470,707 | — | 6,794,827 | — | 8,315,142 | — | ||||||||||||||||||
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Others |
4,867,812 | 122,748 | 2,284,783 | 18,019 | 2,948,006 | — | ||||||||||||||||||
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| 82,839,922 | 67,799,740 | 85,111,913 | 68,405,168 | 83,554,385 | 66,377,876 | |||||||||||||||||||
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| C. | Major Customers: |
In 2015, 2016 and 2017, operating revenues of $15,096,281, $15,979,382 and $17,091,540 were from customer A, respectively, and the operating revenues of $10,053,063, $11,794,072 and $8,405,084 were from customer B, respectively.