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VPEC — Investor Relations & Filings

Ticker · 2455 ISIN · TW0002455003 TW Manufacturing
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Filings indexed 2,245 across all filing types
Latest filing 2024-11-08 Audit Report / Informat…
Country TW Taiwan
Listing TW 2455

About VPEC

http://www.vpec.com.tw

Visual Photonics Epitaxy Co., Ltd. (VPEC) is a global leader in the production of III-V compound semiconductor epitaxial wafers. Utilizing advanced Metal Organic Chemical Vapor Deposition (MOCVD) technology, the company specializes in the growth of high-performance Gallium Arsenide (GaAs) and Indium Phosphide (InP) layers. VPEC’s core product offerings include Heterojunction Bipolar Transistor (HBT) wafers and specialized epitaxial solutions for microelectronic and optoelectronic applications. As one of the world's top three professional epitaxy foundries, the company provides critical components for wireless communications, high-speed optical networking, satellite systems, and AI-integrated photonics. VPEC focuses on delivering high-precision semiconductor materials that enable next-generation connectivity and data transmission technologies across global telecommunications and sensing markets.

Recent filings

Filing Released Lang Actions
113年第3季財務報告書 — 202404_2455_AI2.pdf
Audit Report / Information Classification · 100% confidence The document is titled "財務報告暨會計師查核報告" which translates to "Financial Report and Auditor's Report" for the fiscal years 112 and 113 (corresponding to 2023 and 2024). It contains detailed financial statements including balance sheets, income statements, cash flow statements, and notes to the financial statements. It also includes the auditor's opinion and key audit matters, which are typical components of a standalone audit report. The document is about 15,000 characters long, indicating it is a full report rather than a brief announcement. The presence of the auditor's report and detailed financial data confirms this is an Audit Report / Information filing rather than a full Annual Report (10-K) or other types. Therefore, the correct classification is AR (Audit Report / Information).
2024-11-08 Chinese
113年第3季財務報告書 — 202403_2455_AIB.pdf
Interim / Quarterly Report Classification · 100% confidence The document contains detailed financial statements including balance sheets, statements of comprehensive income, statements of changes in equity, statements of cash flows, and notes to the financial statements for the nine months ended September 30, 2024 and 2023. It also includes an independent auditor's review report. The presence of comprehensive financial data, auditor's report, and notes indicates this is a formal financial report rather than a brief announcement or certification. The period covered is nine months, which is less than a full fiscal year, indicating this is an interim or quarterly report rather than a full annual report (10-K). The document length is substantial (15,000 characters), and it contains substantive financial data and analysis. Therefore, the appropriate classification is Interim / Quarterly Report (IR).
2024-11-08 Chinese
113年第3季財務報告書 — 202403_2455_AI2.pdf
Interim / Quarterly Report Classification · 100% confidence The document is titled as a "財務報告暨會計師核閱報告" which translates to "Financial Report and Accountant's Review Report" for the third quarter of years 113 and 112 (Taiwanese calendar years). It includes detailed financial statements such as balance sheets, income statements, cash flow statements, and notes to the financial statements. The document also contains an accountant's review report (核閱報告) indicating that the financial statements have been reviewed according to relevant standards. The presence of detailed financial data and the review report indicates this is an Interim / Quarterly Report rather than a full Annual Report or just an audit report. The document is comprehensive and contains substantive financial data for a period shorter than a full fiscal year (third quarter), consistent with the definition of an Interim / Quarterly Report (IR).
2024-11-08 Chinese
113年第3季財務報告書 — 202402_2455_AIB.pdf
Interim / Quarterly Report Classification · 95% confidence The document contains detailed financial statements including balance sheets, statements of comprehensive income, statements of changes in equity, statements of cash flows, and notes to the financial statements for the six months ended June 30, 2024 and 2023. It also includes an independent auditor's review report. The presence of comprehensive financial data, multiple financial statements, and auditor's report indicates this is a formal financial report. The period covered is six months, which is shorter than a full fiscal year, and the document includes substantive financial data and analysis. Therefore, this document is best classified as an Interim / Quarterly Report (IR).
2024-11-08 Chinese
113年第3季財務報告書 — 202402_2455_AI2.pdf
Interim / Quarterly Report Classification · 100% confidence The document is titled as a financial report and auditor's review report for the second quarter of years 113 and 112 (Taiwanese calendar), which corresponds to a half-year period. It includes detailed financial statements such as balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements. The auditor's review report references compliance with the Financial Supervisory Commission and International Accounting Standard 34 for interim financial reporting. The document contains substantive financial data and analysis for a period shorter than a full fiscal year, consistent with an Interim / Quarterly Report. It is not merely an announcement or certification but a full financial report with auditor review. Therefore, the appropriate classification is Interim / Quarterly Report (IR).
2024-11-08 Chinese
113年第3季財務報告書 — 202401_2455_AIB.pdf
Audit Report / Information Classification · 95% confidence The document contains detailed financial statements including balance sheets, statements of comprehensive income, statements of changes in equity, statements of cash flows, and notes to the financial statements for the three months ended March 31, 2024 and 2023. It also includes an independent auditor's review report. The presence of comprehensive financial data and auditor's report indicates this is a standalone audit report rather than a full annual report or quarterly report. The document is about a specific fiscal period and includes audit information, which fits the definition of an Audit Report / Information (AR). The document length is substantial and contains actual financial data, so it is not a report publication announcement or a regulatory filing. Therefore, the correct classification is AR with high confidence.
2024-11-08 Chinese

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