Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2026	Dec. 31, 2025
Current assets:
Cash and cash equivalents	$ 969,229	$ 757,373
Restricted cash	21,358	8,589
Short-term time deposits (note 2)	365,055	366,591
Short-term investments (note 11)	105,091	35,524
Account receivables, net (note 4)	538,389	504,250
Inventories, net (note 5)	783,119	702,631
Prepaid expenses and other current assets	25,554	10,567
Total current assets	2,874,778	2,436,680
Property, plant and equipment, net (note 6)	384,593	314,830
Operating lease right-of-use assets, net	16,634	17,925
Intangible assets, net	2,516	2,847
Deferred tax assets (note 15)	25,904	29,389
Long-term investments (note 10)	89,249	66,035
Other long-term assets	5,564	4,479
Total assets	3,399,238	2,872,185
Current liabilities:
Short-term borrowings (note 7)	107,218	74,041
Current portion of long-term borrowings (note 9)	40,787	35,082
Advances from customers (note 3)	165,566	187,809
Deferred revenue (note 3)	15,908	17,388
Income taxes payable (note 15)	3,626	991
FIN-48 payable (note 15)	28,908	27,719
Other payables and accrued expenses (note 8)	168,944	150,396
Current portion of operating lease liabilities	4,907	4,786
Total current liabilities	786,264	745,712
Long-term borrowings (note 9)	192,904	178,930
Long-term operating lease liabilities	3,503	5,069
Other long-term liabilities	11,444	11,965
Total liabilities	994,115	941,676
Commitments and contingencies (note 16)
Stockholders’ equity:
Additional paid-in capital	1,361,841	1,115,504
Retained earnings	456,719	350,428
Statutory surplus reserve (note 18)	34,164	34,164
Accumulated other comprehensive income (loss)	7,423	(35,740)
Total ACM Research, Inc. stockholders’ equity	1,860,154	1,464,363
Non-controlling interests	544,969	466,146
Total equity	2,405,123	1,930,509
Total liabilities and equity	3,399,238	2,872,185
Class A Common Stock
Stockholders’ equity:
Common stock	6	6
Class B Common Stock
Stockholders’ equity:
Common stock	1	1
Related Party
Current assets:
Other receivables	163	2,500
Current liabilities:
Accounts payable	29,799	32,060
Nonrelated Party
Current assets:
Other receivables	66,820	48,655
Current liabilities:
Accounts payable	$ 220,601	$ 215,440

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable.

No definition available.

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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).