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v3.25.4

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Income Before Taxes | Income before taxes consisted of the following:
|  | Years Ended December 31, |
(In thousands) |  | 2025 |  |  | 2024 |  |  | 2023 |
Domestic |  | $ | 277,511 |  |  | $ | 190,382 |  |  | $ | 154,434 |
Foreign |  |  | 4,445 |  |  |  | 9,661 |  |  |  | 32,726 |
|  | $ | 281,956 |  |  | $ | 200,043 |  |  | $ | 187,160 |
Components of Provision for (Benefit from) Income Taxes | The provision for (benefit from) income taxes was comprised of:
|  | Years Ended December 31, |
(In thousands) |  | 2025 |  |  | 2024 |  |  | 2023 |
Federal: |  |  |  |  |  |  |  |  |
Current |  | $ | (153 | ) |  | $ | 2,760 |  |  | $ | 1,075 |
Deferred |  |  | 30,407 |  |  |  | (9,447 | ) |  |  | (126,734 | )
State: |  |  |  |  |  |  |  |  |
Current |  |  | (154 | ) |  |  | 468 |  |  |  | 893 |
Deferred |  |  | 217 |  |  |  | 1,245 |  |  |  | (17,264 | )
Foreign: |  |  |  |  |  |  |  |  |
Current |  |  | 22,218 |  |  |  | 26,869 |  |  |  | (3,362 | )
Deferred |  |  | (1,034 | ) |  |  | (1,673 | ) |  |  | (1,352 | )
|  | $ | 51,501 |  |  | $ | 20,222 |  |  | $ | (146,744 | )
Schedule of Effective Income Tax Rate Reconciliation | The effective income tax rate for the year ended December 31, 2025 differs from the statutory federal income tax rate as follows:
|  | Year Ended December 31, 2025 |
(In thousands, except percentages) |  | $ |  |  | % |
Provision for income taxes at U.S. federal statutory rate |  | $ | 59,211 |  |  |  | 21.0 | %
State and local income tax expense |  |  | 306 |  |  |  | 0.1 |
Foreign tax effects: |  |  |  |  |  |
South Korea |  |  |  |  |  |
Withholding tax |  |  | 19,245 |  |  |  | 6.8 |
Other |  |  | 46 |  |  |  | — |
Other foreign jurisdictions |  |  | 2,379 |  |  |  | 0.9 |
Effect of cross-border tax laws: |  |  |  |  |  |
Foreign-derived intangible income deduction |  |  | (3,980 | ) |  |  | (1.4 | )
Other |  |  | 590 |  |  |  | 0.2 |
Tax credits: |  |  |  |  |  |
Research and development credit |  |  | (6,360 | ) |  |  | (2.3 | )
Foreign tax credit |  |  | (21,974 | ) |  |  | (7.8 | )
Valuation allowances |  |  | 344 |  |  |  | 0.1 |
Non-taxable or non-deductible items: |  |  |  |  |  |
Stock-based compensation |  |  | (7,424 | ) |  |  | (2.6 | )
Section 162(m) limitation |  |  | 6,921 |  |  |  | 2.5 |
Other |  |  | 2,164 |  |  |  | 0.8 |
Changes in unrecognized tax benefits |  |  | 361 |  |  |  | 0.1 |
Other adjustments |  |  | (328 | ) |  |  | (0.1 | )
Total tax provision and effective tax rate |  | $ | 51,501 |  |  |  | 18.3 | %
As previously disclosed for the years ended December 31, 2024 and 2023, prior to the adoption of ASU 2023-09, the effective income tax rate differs from the statutory federal income tax rate as follows:
|  | Years Ended December 31, |
|  | 2024 |  |  | 2023 |
U.S. federal statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
State income tax expense (benefit) |  |  | 0.9 |  |  |  | (8.7 | )
Withholding tax |  |  | 8.4 |  |  |  | 3.9 |
Foreign rate differential |  |  | (1.4 | ) |  |  | (2.6 | )
Research and development credit |  |  | (1.9 | ) |  |  | (2.9 | )
Executive compensation |  |  | 4.0 |  |  |  | 3.9 |
Stock-based compensation |  |  | (6.1 | ) |  |  | (5.2 | )
Foreign tax credit |  |  | (8.4 | ) |  |  | (2.5 | )
Foreign-derived intangible income deduction |  |  | (6.8 | ) |  |  | (1.9 | )
Acquisition |  |  | (0.1 | ) |  |  | 1.6 |
Other |  |  | 0.5 |  |  |  | 0.3 |
Valuation allowance |  | — |  |  |  | (85.3 | )
|  |  | 10.1 | % |  |  | (78.4 | )%
Components of the Net Deferred Tax Assets (Liabilities) | The components of the net deferred tax assets (liabilities) were as follows:
|  | As of December 31, |
(In thousands) |  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |
Lease liabilities |  | $ | 5,284 |  |  | $ | 6,384 |
Other timing differences, accruals and reserves |  |  | 3,377 |  |  |  | 3,893 |
Deferred equity compensation |  |  | 4,749 |  |  |  | 6,678 |
Net operating loss carryovers |  |  | 12,003 |  |  |  | 12,003 |
Capitalized research |  |  | 71,605 |  |  |  | 96,739 |
Tax credits |  |  | 55,725 |  |  |  | 47,960 |
Total gross deferred tax assets |  |  | 152,743 |  |  |  | 173,657 |
Deferred tax liabilities: |  |  |  |  |  |
Lease right-of-use assets |  |  | (3,560 | ) |  |  | (4,498 | )
Depreciation and amortization |  |  | (16,570 | ) |  |  | (9,077 | )
Total gross deferred tax liabilities |  |  | (20,130 | ) |  |  | (13,575 | )
Total net deferred tax assets |  |  | 132,613 |  |  |  | 160,082 |
Valuation allowance |  |  | (29,021 | ) |  |  | (26,790 | )
Net deferred tax assets |  | $ | 103,592 |  |  | $ | 133,292 |
|  | As of December 31, |
(In thousands) |  | 2025 |  |  | 2024 |
Reported as: |  |  |  |  |  |
Non-current deferred tax assets |  | $ | 105,542 |  |  | $ | 136,466 |
Non-current deferred tax liabilities |  |  | (1,950 | ) |  |  | (3,174 | )
Net deferred tax assets |  | $ | 103,592 |  |  | $ | 133,292 |
Summary of Income Taxes Paid, Net of Refunds by Jurisdiction | Disclosed below is a summary of income taxes paid, net of refunds, by jurisdiction pursuant to the disclosure requirements of ASU 2023-09 for the year ended December 31, 2025:
(In thousands) |  | Income Taxes Paid |
U.S. federal |  | $ | 1,500 |
U.S. state and local |  |  | 67 |
Foreign: |  |  |
South Korea |  |  | 19,605 |
Taiwan |  |  | 1,902 |
Other |  |  | 1,918 |
Total income taxes paid |  | $ | 24,992 |
Summary of Valuation Allowance | The following table presents the tax valuation allowance information for the years ended December 31, 2025, 2024 and 2023:
(In thousands) |  | Balance at Beginning of Period |  |  | Charged to Operations |  |  | Charged to Other Account* |  |  | Valuation Allowance Release |  |  | Balance at End of Period |
Tax Valuation Allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Year ended December 31, 2023 |  | $ | 201,883 |  |  |  | 1,776 |  |  |  | (717 | ) |  |  | (177,886 | ) |  | $ | 25,056 |
Year ended December 31, 2024 |  | $ | 25,056 |  |  |  | 1,784 |  |  |  | (50 | ) |  |  | — |  |  | $ | 26,790 |
Year ended December 31, 2025 |  | $ | 26,790 |  |  |  | 2,231 |  |  |  | — |  |  |  | — |  |  | $ | 29,021 |
* Amounts not charged to operations are charged to other comprehensive income or retained earnings.
Schedule of Reconciliation of the Beginning and Ending Amounts of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amounts of unrecognized income tax benefits for the years ended December 31, 2025, 2024 and 2023 was as follows:
|  | Years Ended December 31, |
(In thousands) |  | 2025 |  |  | 2024 |  |  | 2023 |
Balance as of January 1 |  | $ | 203,794 |  |  | $ | 184,921 |  |  | $ | 164,531 |
Tax positions related to current year: |  |  |  |  |  |  |  |  |
Additions |  |  | 16,178 |  |  |  | 19,844 |  |  |  | 19,403 |
Tax positions related to prior years: |  |  |  |  |  |  |  |  |
Additions |  |  | 619 |  |  |  | — |  |  |  | 1,378 |
Reductions |  |  | (112,589 | ) |  |  | (971 | ) |  |  | (391 | )
Balance as of December 31 |  | $ | 108,002 |  |  | $ | 203,794 |  |  | $ | 184,921 |

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