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VPEC — Investor Relations & Filings

Ticker · 2455 ISIN · TW0002455003 TW Manufacturing
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Filings indexed 2,289 across all filing types
Latest filing 2022-10-28 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
111年第3季財務報告書 — 202204_2455_AIB.pdf
Audit Report / Information Classification · 100% confidence The document is titled 'FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS’ REPORT DECEMBER 31, 2022 AND 2021' and contains detailed auditor's opinion, basis for opinion, key audit matters, responsibilities of management and auditors, and includes financial statements such as balance sheets. It references compliance with International Financial Reporting Standards and auditing standards of the Republic of China. The content is a full audit report with financial statements for the fiscal years ended December 31, 2022 and 2021. The document length is 15,000 characters, indicating it is a full report rather than a brief announcement. Therefore, this document is best classified as an Audit Report / Information (AR).
2022-10-28 Chinese
111年第3季財務報告書 — 202204_2455_AI2.pdf
Regulatory Filings
2022-10-28 Chinese
111年第3季財務報告書 — 202203_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 111 and 110 (in the Taiwanese calendar, corresponding to 2022 and 2021). It contains detailed financial statements including balance sheets, income statements, cash flow statements, and notes to the financial statements. The presence of an auditor's review report and comprehensive financial data for a quarterly period indicates this is an Interim / Quarterly Report. The document length is substantial (15,000 characters), and it contains actual financial data and analysis, not just an announcement or certification. Therefore, it fits the definition of an Interim / Quarterly Report (IR).
2022-10-28 Chinese
111年第3季財務報告書 — 202202_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 111 and 110 (Taiwanese calendar years), which corresponds to a quarterly period. It contains detailed financial statements such as balance sheets, income statements, cash flow statements, notes on accounting policies, and auditor's review report. The length is substantial (15,000 characters) and includes actual financial data and analysis for a period shorter than a full fiscal year. The presence of an auditor's review report (核閱報告) indicates it is an interim or quarterly report rather than a full annual audit report or annual report. Therefore, the document fits the definition of an Interim / Quarterly Report (IR).
2022-10-28 Chinese
111年第3季財務報告書 — 202201_2455_AI2.pdf
Interim / Quarterly Report Classification · 100% confidence The document is titled as a financial report and auditor's review report for the first quarter of the years 111 and 110 (Taiwanese calendar years, corresponding to 2022 and 2021). It includes detailed financial statements such as the balance sheet, income statement, statement of changes in equity, and cash flow statement, along with auditor's review report. The auditor's report states it is a review (核閱報告) rather than a full audit, and the financial statements are prepared according to interim financial reporting standards (IFRS 34). The document length is about 15,000 characters, indicating it is a full report, not just an announcement. The content corresponds to an interim or quarterly financial report with substantive financial data and analysis for a period shorter than a full fiscal year (first quarter). Therefore, the appropriate classification is Interim / Quarterly Report (IR).
2022-10-28 Chinese
111年第3季權益變動表
Interim / Quarterly Report Classification · 95% confidence The document contains detailed tables showing changes in equity components such as common stock, capital surplus, legal reserve, undistributed earnings, retained earnings, and total equity for the current and previous periods. The data is presented in a structured financial format with monetary values and accounting terms. The document length is 2406 characters, which is relatively short but contains substantive financial data rather than just an announcement or a link to a report. The content resembles a financial statement or a part of a financial report, specifically focusing on equity changes over a period (the first three quarters of the year). This aligns with the characteristics of an Interim / Quarterly Report (IR), which includes actual financial statements and analysis for a period shorter than a full fiscal year. There is no indication that this is merely an announcement or a certification, nor does it fit other categories like Annual Report or Earnings Release which typically summarize broader financial results or highlights. Therefore, the best classification is Interim / Quarterly Report (IR).
2022-10-28 Chinese

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