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VPEC — Investor Relations & Filings

Ticker · 2455 ISIN · TW0002455003 TW Manufacturing
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Filings indexed 2,285 across all filing types
Latest filing 2023-11-21 Interim / Quarterly Rep…
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
112年第3季財務報告書 — 202303_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, and statements of cash flows for the nine months ended September 30, 2023 and 2022. It also includes an independent auditor's review report. The presence of comprehensive financial data and auditor's report indicates this is a formal financial report. The period covered is less than a full fiscal year (nine months), which aligns with an interim or quarterly report rather than a full annual report. The document is lengthy (15,000 characters) and contains substantive financial data, not just an announcement or certification. Therefore, the document is best classified as an Interim / Quarterly Report (IR).
2023-11-21 Chinese
112年第3季財務報告書 — 202303_2455_AI2.pdf
Interim / Quarterly Report Classification · 100% confidence The document is titled as a financial report and auditor's review report for the third quarter of years 112 and 111 (in the Taiwanese calendar), which corresponds to a quarterly period. It includes detailed financial statements such as balance sheets, income statements, cash flow statements, and notes to the financial statements. The presence of an auditor's review report (核閱報告) indicates it is a reviewed interim financial report rather than a full annual report. The document length is about 15,000 characters, which is substantial and contains actual financial data and analysis. The report references compliance with IFRS 34, which relates to interim financial reporting. Therefore, this document fits the definition of an Interim / Quarterly Report (IR).
2023-11-21 Chinese
112年第3季財務報告書 — 202302_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, 2023 and 2022. It also includes an independent auditor's review report. The presence of comprehensive financial data, multiple financial statements, and an auditor's report indicates this is a formal financial report for a period shorter than a full fiscal year. The document is about half-year financial results with substantive financial data and analysis, which fits the definition of an Interim / Quarterly Report (IR). The document length is substantial (15,000 characters), and it is not merely an announcement or certification. Therefore, the correct classification is Interim / Quarterly Report (IR).
2023-11-21 Chinese
112年第3季財務報告書 — 202302_2455_AI2.pdf
Interim / Quarterly Report Classification · 100% confidence The document is titled "財務報告暨會計師核閱報告" which translates to "Financial Report and Accountant's Review Report". It covers the financial statements for the second quarter of years 民國112 and 111 (roughly 2023 and 2022), including balance sheets, income statements, cash flow statements, and notes. The document includes an accountant's review report (核閱報告) rather than a full audit report, and it references compliance with IFRS 34 "Interim Financial Reporting". The presence of detailed financial statements and notes for a half-year period, along with the accountant's review, indicates this is an Interim / Quarterly Report. It is not a full annual report (10-K), nor just an audit report (AR), but a comprehensive interim financial report with substantive financial data and analysis. The document length (15,000 characters) and content confirm it is the report itself, not just an announcement or certification. Therefore, the correct classification is Interim / Quarterly Report (IR).
2023-11-21 Chinese
112年第3季財務報告書 — 202301_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 three months ended March 31, 2023 and 2022. It includes auditor's review report and is clearly a comprehensive financial report for a quarterly period. The presence of actual financial data, detailed notes, and auditor's review indicates this is an Interim / Quarterly Report. The document length is substantial (15,000 characters), and it is not merely an announcement or certification. Therefore, the appropriate classification is Interim / Quarterly Report (IR).
2023-11-21 Chinese
112年第3季財務報告書 — 202301_2455_AI2.pdf
Interim / Quarterly Report Classification · 100% confidence The document is titled as a financial report and accountant's review report for the first quarter of the years 112 and 111 (Taiwanese calendar years), which corresponds to a quarterly period. It includes detailed financial statements such as the balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to the financial statements. The report is explicitly described as a "reviewed" financial report, not a full audit, and references compliance with International Accounting Standard 34 "Interim Financial Reporting." The presence of detailed financial data and notes confirms this is a substantive financial report for a period shorter than a full fiscal year. Therefore, this document fits the definition of an Interim / Quarterly Report (IR). It is not an announcement or certification only, and it is not a full annual report (10-K).
2023-11-21 Chinese

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