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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2023
Property, Plant and Equipment |
Property, Plant and Equipment | Note 15. Property, Plant and Equipment (a) ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Prepayments | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | for purchase | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Research | ​ | Office | ​ | ​ | ​ | of equipment | ​ | ​
​ | ​ | ​ | ​ | ​ | Building | ​ | ​ | ​ | and | ​ | furniture | ​ | ​ | ​ | and | ​ | ​
​ | ​ | ​ | ​ | ​ | and | ​ | ​ | ​ | development | ​ | and | ​ | ​ | ​ | construction | ​ | ​
​ |  | Land |  | improvements |  | Machinery |  | equipment |  | equipment |  | Others |  | in progress |  | Total
​ | ​ | (in thousands)
Cost |  | ​ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 | ​ | $ | 41,828 |  | 75,383 |  | 77,441 |  | 49,227 |  | 13,127 |  | 46,442 |  | 447 |  | 303,895
Additions | ​ | ​ | — | ​ | 1,129 | ​ | 2,730 | ​ | 1,946 | ​ | 1,301 | ​ | 4,030 | ​ | 2,210 | ​ | 13,346
Transfers | ​ |  | — |  | — |  | 335 |  | 112 |  | — |  | — |  | (447) |  | —
Disposals | ​ |  | — |  | (37) |  | (2) |  | (1,861) |  | (152) |  | (2,163) |  | — |  | (4,215)
Disposal of subsidiary | ​ |  | — |  | — |  | — |  | — |  | (103) |  | (225) |  | — |  | (328)
Effect of exchange rate changes | ​ |  | — |  | — |  | — |  | — |  | (168) |  | (371) |  | — |  | (539)
Balance at December 31, 2022 | ​ | ​ | 41,828 |  | 76,475 |  | 80,504 |  | 49,424 | ​ | 14,005 | ​ | 47,713 | ​ | 2,210 | ​ | 312,159
Additions | ​ |  | — |  | 1,239 |  | 14,977 |  | 2,415 | ​ | 1,010 | ​ | 5,911 | ​ | 2,621 | ​ | 28,173
Consolidation through obtaining control of subsidiary | ​ |  | — |  | — |  | — |  | — | ​ | 6 | ​ | — | ​ | — | ​ | 6
Transfers | ​ |  | — |  | 67 |  | 334 |  | 2 | ​ | — | ​ | — | ​ | (403) | ​ | —
Reclassification to assets held for sale | ​ |  | (4,175) |  | — |  | — |  | — | ​ | - | ​ | — | ​ | — | ​ | (4,175)
Disposals | ​ | ​ | — | ​ | — | ​ | (1,084) | ​ | (1,608) | ​ | (1) | ​ | (2,770) | ​ | — | ​ | (5,463)
Effect of exchange rate changes | ​ |  | — |  | 1 |  | 1 |  | — | ​ | (29) | ​ | (82) | ​ | — | ​ | (109)
Balance at December 31, 2023 | ​ | $ | 37,653 |  | 77,782 |  | 94,732 |  | 50,233 | ​ | 14,991 | ​ | 50,772 | ​ | 4,428 | ​ | 330,591
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated Depreciation | ​ |  |  |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  |  |  | ​
Balance at January 1, 2022 | ​ | $ | — |  | 28,800 |  | 63,395 |  | 40,941 |  | 10,859 |  | 26,664 |  | — |  | 170,659
Depreciation for the year | ​ |  | — |  | 4,212 |  | 4,964 |  | 3,125 |  | 1,132 |  | 6,531 |  | — |  | 19,964
Disposals | ​ |  | — |  | (37) |  | (2) |  | (1,861) |  | (152) |  | (1,969) |  | — |  | (4,021)
Disposal of subsidiary | ​ |  | — |  | — |  | — |  | — |  | (57) |  | (92) |  | — |  | (149)
Effect of exchange rate changes | ​ | ​ | — |  | — |  | — |  | — |  | (141) |  | (291) |  | — |  | (432)
Balance at December 31, 2022 | ​ |  | — |  | 32,975 |  | 68,357 |  | 42,205 |  | 11,641 |  | 30,843 |  | — |  | 186,021
Depreciation for the year | ​ |  | — |  | 4,325 |  | 4,985 |  | 3,241 |  | 1,054 |  | 6,323 |  | — |  | 19,928
Disposals | ​ | ​ | — | ​ | — | ​ | (1,081) | ​ | (1,596) | ​ | (1) | ​ | (2,711) | ​ | — | ​ | (5,389)
Effect of exchange rate changes | ​ |  | — |  | — |  | — |  | — |  | (25) |  | (53) |  | — |  | (78)
Balance at December 31, 2023 | ​ | $ | — |  | 37,300 |  | 72,261 |  | 43,850 |  | 12,669 |  | 34,402 |  | — |  | 200,482
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Carrying amounts | ​ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2022 | ​ | $ | 41,828 |  | 43,500 |  | 12,147 |  | 7,219 |  | 2,364 |  | 16,870 |  | 2,210 |  | 126,138
At December 31, 2023 | ​ | $ | 37,653 |  | 40,482 |  | 22,471 |  | 6,383 |  | 2,322 |  | 16,370 |  | 4,428 |  | 130,109
​ Others in property, plant and equipment includes mold equipment, leasehold improvements, right-of-use assets and other equipment. ​ As of December 31, 2023, a piece of land $4,175 thousand was presented as assets held for sale following the commitment of the Company’s management to sell the land before the end of 2024. The land held for sale has been included in “Other current assets” in the consolidated statements of financial position. The Company incurred non-cash capital expenditures of $3,608 thousand, $2,551 thousand and $3,086 thousand in the years ended December 31, 2021, 2022 and 2023. The above items of property, plant and equipment are depreciated on a straight-line basis over their estimated useful lives as follows: ​
​ | ​ | ​
Buildings |  | 25 years
Building improvements |  | 4-16 years
Machinery |  | 4-10 years
Research and development equipment |  | 2-6 years
Office furniture and equipment |  | 3-8 years
Others |  | 2-15 years
​ For the years ended December 31, 2021, 2022 and 2023, the Company did not recognize any impairment loss on property, plant and equipment. Information on property, plant and equipment that were pledged to bank as collateral is provided in Note 27. ​ (b) Lease Arrangements (i) Right-of-use assets ​ Addition to right-of-use assets during 2022 and 2023 were $2,395 thousand and $4,398 thousand, respectively. The carrying amounts of right-of-use assets for offices and buildings lease included in Others in property, plant and equipment was $13,863 thousand and $13,559 thousand as of December 31, 2022 and 2023, respectively. Depreciation expense of right-of-use assets amounted to $4,554 thousand, $4,810 thousand and $4,609 thousand in 2021, 2022 and 2023, respectively. (ii) Lease liabilities ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2022 | ​ | 2023
​ |  | (in thousands)
Current portion (classified under other current liabilities) | ​ | $ | 4,218 | ​ | 4,636
Non-current portion (classified under other non-current liabilities) | ​ |  | 7,457 | ​ | 6,744
​ | ​ | $ | 11,675 | ​ | 11,380
​ (iii) Additional lease information ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2021 |  | 2022 | ​ | 2023
​ | ​ | (in thousands)
Expenses relating to short-term leases | ​ | $ | 162 | ​ | 364 | ​ | 73
Expenses relating to low-value asset leases | ​ | $ | 342 | ​ | 113 | ​ | 368
Expenses relating to variable lease payments not included in the measurement of lease liabilities | ​ | $ | 1,874 | ​ | 2,920 | ​ | 2,195
​ ​ The reconciliation of lease liabilities to cash flows arising from financing activities was as follows: ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended December 31,
​ | ​ | 2022 |  | 2023
​ |  | (in thousands)
Balance at beginning of year | ​ | $ | 15,860 | ​ | 11,675
Change from financing activities: | ​ |  |  | ​ |
Payment of lease liabilities | ​ |  | (4,294) | ​ | (4,830)
Total change from financing activities | ​ |  | (4,294) | ​ | (4,830)
Other changes: | ​ |  |  | ​ |
New lease | ​ |  | 2,395 | ​ | 4,267
Interest expense | ​ |  | 222 | ​ | 167
Interest paid | ​ |  | (222) | ​ | (167)
Lease modifications | ​ | ​ | (194) | ​ | (75)
Disposal of subsidiary | ​ | ​ | (138) | ​ | —
Effect of exchange rate changes | ​ |  | (1,954) | ​ | 343
Total liability-related other changes | ​ |  | 109 | ​ | 4,535
Balance at end of year | ​ | $ | 11,675 | ​ | 11,380
​

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