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Segment Information | 9 Months Ended
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Sep. 30, 2024
Segment Reporting [Abstract] |
Segment Information | Segments and Major Customers Operating segments are based upon the Company’s internal organization structure, the manner in which its operations are managed, the criteria used by its Chief Operating Decision Maker (“CODM”) to evaluate segment performance and availability of separate financial information regularly reviewed for resource allocation and performance assessment. The Company has determined its CODM to be the Chief Executive Officer (“CEO”). The CEO reviews financial information presented on a consolidated basis for purposes of managing the business, allocating resources, making operating decisions and assessing financial performance. On this basis, the Company is organized and operates as a single segment within the semiconductor space. As of September 30, 2024, the Company has a single operating and reportable segment. Accounts receivable from the Company’s major customers representing 10% or more of total accounts receivable at September 30, 2024 and December 31, 2023, respectively, was as follows:
|  | As of
Customer |  | September 30, 2024 |  | December 31, 2023
Customer 1 |  | 38 | % |  | 49 | %
Customer 2 |  | 24 | % |  | 13 | %
Customer 3 |  | * |  | 12 | %
_________________________________________ * Customer accounted for less than 10% of total accounts receivable in the period. Revenue from the Company’s major customers representing 10% or more of total revenue for the three and nine months ended September 30, 2024 and 2023, respectively, was as follows:
|  | Three Months Ended |  | Nine Months Ended
|  | September 30, |  | September 30,
Customer |  | 2024 |  | 2023 |  | 2024 |  | 2023
Customer A |  | 21 | % |  | 29 | % |  | 23 | % |  | 26 | %
Customer B |  | 21 | % |  | 25 | % |  | 19 | % |  | 18 | %
Customer C |  | 10 | % |  | * |  | 11 | % |  | *
Customer D |  | 14 | % |  | * |  | * |  | *
__________________________________________ * Customer accounted for less than 10% of total revenue in the period. Revenue from customers in the geographic regions based on the location of contracting parties was as follows:
|  | Three Months Ended |  | Nine Months Ended
|  | September 30, |  | September 30,
(In thousands) |  | 2024 |  | 2023 |  | 2024 |  | 2023
USA |  | $ | 46,315 |  |  | $ | 32,347 |  |  | $ | 153,915 |  |  | $ | 131,415 |
South Korea |  | 56,129 |  |  | 38,228 |  |  | 134,931 |  |  | 100,985 |
Singapore |  | 21,082 |  |  | 16,325 |  |  | 45,406 |  |  | 42,371 |
Other |  | 21,987 |  |  | 18,398 |  |  | 61,270 |  |  | 64,121 |
Total |  | $ | 145,513 |  |  | $ | 105,298 |  |  | $ | 395,522 |  |  | $ | 338,892 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards 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