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v3.23.1

Share-Based Compensation (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items] |
Schedule of share-based compensation expenses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2020 | ​ | 2021 |  | 2022
​ | ​ | (in thousands)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cost of revenues | ​ | $ | 87 | ​ | 682 |  | 481
Research and development | ​ | ​ | 4,467 | ​ | 17,662 |  | 15,345
General and administrative | ​ | ​ | 368 | ​ | 2,367 |  | 2,193
Sales and marketing | ​ | ​ | 603 | ​ | 3,163 |  | 2,612
Total compensation | ​ | $ | 5,525 | ​ | 23,874 |  | 20,631
Income tax benefit | ​ | $ | 1,176 | ​ | 4,896 |  | 4,201
​
Schedule of RSUs activity under the long-term incentive plan | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Number of |  | Weighted
​ | ​ | Underlying | ​ | Average Grant
​ | ​ | Shares for RSUs | ​ | Date Fair Value
​ | ​ | ​ | ​ | ​ | ​
Balance at January 1, 2020 |  | 18,493 | ​ | $ | 7.34
Granted | ​ | 1,402,714 | ​ | ​ | 3.44
Vested | ​ | (1,392,355) | ​ | ​ | 3.47
Forfeited | ​ | (5,963) | ​ | ​ | 6.57
Balance at December 31, 2020 |  | 22,889 | ​ |  | 3.88
Granted |  | 2,604,545 | ​ |  | 10.39
Vested |  | (2,237,499) | ​ |  | 10.37
Forfeited |  | (3,415) | ​ |  | 4.38
Balance at December 31, 2021 |  | 386,520 | ​ |  | 10.17
Granted | ​ | 3,987,509 | ​ | ​ | 5.09
Vested | ​ | (3,563,177) | ​ | ​ | 5.25
Forfeited | ​ | (18,643) | ​ | ​ | 10.15
Balance at December 31, 2022 | ​ | 792,209 | ​ | ​ | 6.71
​
Schedule of allocation of compensation expenses and related tax effects from the RSUs granted to employees under the long-term incentive plan | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2020 | ​ | 2021 |  | 2022
​ | ​ | (in thousands)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cost of revenues | ​ | $ | 70 | ​ | 676 |  | 472
Research and development | ​ | ​ | 3,924 | ​ | 17,592 |  | 15,097
General and administrative | ​ | ​ | 319 | ​ | 2,343 |  | 1,934
Sales and marketing | ​ | ​ | 520 | ​ | 3,149 |  | 2,497
Total compensation | ​ | $ | 4,833 | ​ | 23,760 |  | 20,000
Income tax benefit | ​ | $ | 1,044 | ​ | 4,896 |  | 4,201
​
Schedule of valuation assumptions | ​
​ | ​ | ​ | ​
​ |  | 2019 plan |
Valuation assumptions: |  |  | ​
Expected dividend yield |  | 3.5 | %
Expected volatility |  | 51.96%-57.79 | %
Expected term (years) |  | 1-1.5 | ​
Risk-free interest rate |  | 1.69%-1.75 | %
​
Schedule of stock option activity | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Weighted
​ | ​ | ​ | ​ | Weighted | ​ | average
​ | ​ | ​ | ​ | average | ​ | remaining
​ | ​ | Number | ​ | exercise | ​ | contractual
​ |  | of Units |  | price |  | term
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at January 1, 2020 |  | 2,226,690 | ​ | $ | 2.27 |  | 1.5
Granted | ​ | 163,500 | ​ | ​ | 3.05 | ​ | 0.88
Exercised | ​ | (1,574,869) | ​ | ​ | 2.32 | ​ | ​
Forfeited | ​ | (236,853) | ​ | ​ | 2.30 | ​ | ​
Balance at December 31, 2020 | ​ | 578,468 | ​ | ​ | 2.36 | ​ | 0.54
Exercised | ​ | (524,387) | ​ | ​ | 2.37 | ​ | ​
Expired | ​ | (54,081) | ​ | ​ | 2.27 | ​ | ​
Balance at December 31, 2021 | ​ | - | ​ | ​ | - | ​ | -
Exercisable at December 31, 2021 |  | - | ​ | ​ | - | ​ | -
​
| (b) | Employee stock options
| (i) | On March 19, 2021, board of directors of CM Visual Technology Corp. approved a plan to grant stock options, the 2021 plan, to certain employees. This plan authorizes grants to purchase up to 3,000,000 shares of CM Visual Technology Corp.’ authorized but unissued ordinary shares. The exercise price was NT$10 (US$0.36).
CM Visual Technology Corp |
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items] |
Schedule of valuation assumptions | ​
​ | ​ | ​ | ​
​ |  | 2021 plan | ​
Valuation assumptions: | ​ | ​ | ​
Expected dividend yield |  | 0% | ​
Expected volatility |  | 43.82% | ​
Expected term (years) |  | 3.125 | ​
Risk-free interest rate |  | 0.223% | ​
​
Schedule of stock option activity | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  |  |  | ​ |  |  | Weighted
​ |  | ​ |  | ​ | Weighted |  | average
​ |  | ​ |  | ​ | average |  | remaining
​ | ​ | Number |  | ​ | exercise |  | contractual
​ | ​ | of shares |  | price |  | term
Balance at January 1, 2021 |  | - | ​ | $ | - | ​ | ​
Granted |  | 2,791,000 | ​ |  | 0.36 |  |
Exercised |  | - | ​ |  | - |  |
Forfeited |  | (120,000) | ​ |  | 0.36 |  |
Balance at December 31, 2021 |  | 2,671,000 | ​ |  | 0.36 |  | 3.5
Forfeited | ​ | (380,000) | ​ | ​ | 0.36 | ​ | ​
Balance at December 31, 2022 | ​ | 2,291,000 | ​ | ​ | 0.36 | ​ | 2.5
Exercisable at December 31, 2022 |  | - | ​ |  | - |  | -
​
Liqxtal Technology Inc |
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items] |
Schedule of valuation assumptions | ​
​ | ​ | ​ | ​
​ |  | 2021 plan | ​
Valuation assumptions: | ​ | ​ | ​
Expected dividend yield |  | 0% | ​
Expected volatility |  | 30.06% | ​
Expected term (years) |  | 1.25 | ​
Risk-free interest rate |  | 0.107% | ​
​
Schedule of stock option activity | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  |  |  | ​ |  |  | Weighted
​ | ​ | ​ |  | Weighted |  | average
​ | ​ | ​ |  | average |  | remaining
​ |  | Number |  | exercise |  | contractual
​ |  | of shares |  | price |  | term
Balance at January 1, 2021 |  | - | ​ | $ | - |  |
Granted |  | 1,000,000 | ​ |  | 0.65 |  |
Exercised |  | - | ​ |  | - |  |
Forfeited |  | (90,000) | ​ |  | 0.65 |  |
Balance at December 31, 2021 |  | 910,000 | ​ |  | 0.65 |  | 1.0
Exercised | ​ | (840,000) | ​ | ​ | 0.65 | ​ | ​
Forfeited | ​ | (70,000) | ​ | ​ | 0.65 | ​ | ​
Balance at December 31, 2022 | ​ | - | ​ | ​ | - | ​ | -
Exercisable at December 31, 2022 |  | - | ​ |  | - |  | -
​
Emza |
Disclosure Of Share Based Payment Arrangements Explanatory [Line Items] |
Schedule of valuation assumptions | ​
​ | ​ | ​ | ​
​ |  | 2022 Option Plan |
Valuation assumptions: |  | ​ | ​
Expected dividend yield |  | 0 | %
Expected volatility |  | 54.05 | %
Expected term (years) |  | 6.11 | ​
Risk-free interest rate |  | 0.65 | %
​
Schedule of stock option activity | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ | ​ |  | Weighted
​ | ​ | ​ | ​ | Weighted | ​ | average
​ | ​ | ​ | ​ | average | ​ | remaining
​ | ​ | Number | ​ | exercise | ​ | contractual
​ | ​ | of shares | ​ | price | ​ | term
Balance at January 1, 2022 |  | — | ​ | $ | — |  | ​
Granted |  | 150,940 | ​ |  | 20.49 |  | 6.11
Exercised |  | — | ​ |  | — |  | ​
Forfeited |  | (1,797) | ​ |  | 20.49 |  | ​
Cancelled |  | (149,143) | ​ |  | 20.49 |  | ​
Balance at December 31, 2022 |  | — | ​ |  | — |  | —
Exercisable at December 31, 2022 |  | — | ​ |  | — |  | —

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