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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2023
Financial Instruments |
Schedule of financial assets |
| (i) | Financial assets
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2022 | ​ | 2023
​ | ​ | ​ | (in thousands)
Financial assets measured at fair value through profit or loss (including current and noncurrent) | ​ | $ | 15,350 |  | 23,767
Financial assets measured at fair value through other comprehensive income | ​ | ​ | 279 | ​ | 1,635
Measured at amortized cost: | ​ |  |  |  |
Cash and cash equivalents | ​ |  | 221,581 |  | 191,749
Financial assets at amortized cost | ​ |  | 8,314 |  | 12,511
Accounts receivable and other receivables (including related parties) | ​ |  | 263,767 |  | 241,390
Restricted deposit (including current and noncurrent) | ​ |  | 369,332 |  | 453,032
Refundable deposits (including current and noncurrent) | ​ |  | 237,475 |  | 265,991
Subtotal | ​ |  | 1,100,469 |  | 1,164,673
Total | ​ | $ | 1,116,098 |  | 1,190,075
Schedule of financial liabilities |
| (ii) | Financial liabilities
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2022 | ​ | 2023
​ | ​ | (in thousands)
Measured at amortized cost: |  | ​ |  |  |
Short-term secured borrowings | ​ | $ | 369,300 |  | 453,000
Accounts payables and other payables (including related parties) | ​ |  | 177,593 |  | 174,769
Long-term unsecured borrowings (including current portion) | ​ | ​ | 46,500 | ​ | 40,500
Lease liabilities (including current and noncurrent) | ​ | ​ | 11,675 | ​ | 11,380
Guarantee deposits | ​ |  | 66,631 |  | 56,749
Total | ​ | $ | 671,699 |  | 736,398
Schedule of contractual maturities of financial liabilities, including estimated interest payments of short-term borrowings. | The following, except for payables (including related parties) that are repayable within a year, are the contractual maturities of financial liabilities, including estimated interest payments of unsecured borrowings, secured borrowings and lease liabilities. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Contractual |  | Within 6 |  | 6‑12 |  | ​ |  | ​ |  | Over 5
(in thousands) | ​ | cash flows | ​ | months | ​ | months | ​ | 1‑2 years | ​ | 2‑5 years | ​ | years
December 31, 2022 | ​ |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities | ​ |  |  |  |  |  |  |  |  |  |  |  |
Short-term secured borrowings | ​ | $ | 369,658 | ​ | 369,658 | ​ | — | ​ | — | ​ | — | ​ | —
Long-term unsecured borrowings (including current portion) | ​ | ​ | 56,434 |  | 4,290 |  | 4,159 |  | 8,059 |  | 22,186 |  | 17,740
Lease liabilities | ​ |  | 11,915 |  | 2,188 |  | 2,166 |  | 4,868 |  | 2,693 |  | —
Guarantee deposits | ​ |  | 66,631 |  | 14,532 |  | — |  | 52,099 |  | — |  | —
​ | ​ | $ | 504,638 |  | 390,668 |  | 6,325 |  | 65,026 |  | 24,879 |  | 17,740
December 31, 2023 | ​ |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities | ​ |  |  |  |  |  |  |  |  |  |  |  |
Short-term secured borrowings | ​ | $ | 453,324 | ​ | 453,324 | ​ | — | ​ | — | ​ | — | ​ | —
Long-term unsecured borrowings (including current portion) | ​ | ​ | 49,476 |  | 4,282 |  | 4,133 |  | 7,966 |  | 22,025 |  | 11,070
Lease liabilities | ​ |  | 11,697 |  | 3,089 |  | 1,700 |  | 4,142 |  | 2,766 |  | —
Guarantee deposits | ​ |  | 56,749 |  | 35,922 |  | 20,265 |  | 562 |  | — |  | —
​ | ​ | $ | 571,246 |  | 496,617 |  | 26,098 |  | 12,670 |  | 24,791 |  | 11,070
Schedule of company's significant exposure to foreign currency risk | The Company’s significant exposure to foreign currency risk was as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) | ​ | December 31, 2022 | ​ | December 31, 2023
​ |  | Foreign |  | Exchange |  | Functional |  | Foreign |  | Exchange |  | Functional
​ | ​ | currency | ​ | rate | ​ | currency | ​ | currency | ​ | rate | ​ | currency
Financial assets | ​ |  |  |  |  |  |  |  |  |  |  |
Monetary items | ​ |  |  |  |  |  |  |  |  |  |  |
NTD | ​ | 333,733 |  | 30.71 |  | 10,867 |  | 281,550 |  | 30.705 |  | 9,170
CNY | ​ | 37,346 |  | 6.9669 |  | 5,360 |  | 38,528 |  | 7.0972 |  | 5,429
JPY | ​ | 1,110,308 | ​ | 132.1429 | ​ | 8,402 | ​ | 993,351 | ​ | 141.3674 | ​ | 7,027
Financial liabilities | ​ |  |  |  |  |  |  |  |  |  |  |
Monetary items | ​ |  |  |  |  |  |  |  |  |  |  |
NTD | ​ | 2,900,734 | ​ | 30.71 | ​ | 94,456 | ​ | 1,422,137 | ​ | 30.705 | ​ | 46,315
JPY | ​ | 1,080,956 |  | 132.1429 |  | 8,180 |  | 824,224 |  | 141.3674 |  | 5,830
Schedule of fair value hierarchy | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2022
​ | ​ | Carrying | ​ | Fair Value
(in thousands) |  | Amount |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Financial assets measured at fair value through profit or loss |  | ​ |  |  |  |  |  |  |  |  |
Equity securities-unlisted company | ​ | $ | 15,350 |  | — |  | — |  | 15,350 |  | 15,350
Subtotal | ​ |  | 15,350 |  | — |  | — |  | 15,350 |  | 15,350
Financial assets measured at fair value through other comprehensive income | ​ |  |  |  |  |  |  |  |  |  |
Equity securities-unlisted company | ​ |  | 279 |  | — |  | — |  | 279 |  | 279
Total | ​ | $ | 15,629 |  | — |  | — |  | 15,629 |  | 15,629
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2023
​ | ​ | Carrying | ​ | Fair Value
(in thousands) | ​ | Amount | ​ | Level 1 | ​ | Level 2 | ​ | Level 3 | ​ | Total
Financial assets measured at fair value through profit or loss | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ |  | ​ |
Money market fund | ​ | $ | 2,117 | ​ | 2,117 | ​ | — | ​ | — | ​ | 2,117
Equity securities-unlisted company | ​ | ​ | 21,650 | ​ | — | ​ | — | ​ | 21,650 | ​ | 21,650
Subtotal | ​ | ​ | 23,767 | ​ | 2,117 | ​ | — | ​ | 21,650 | ​ | 23,767
Financial assets measured at fair value through other comprehensive income | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Equity securities-listed company | ​ | ​ | 1,128 | ​ | 1,128 | ​ | — | ​ | — | ​ | 1,128
Equity securities-unlisted company | ​ | ​ | 507 | ​ | — | ​ | — | ​ | 507 | ​ | 507
Total | ​ | $ | 25,402 | ​ | 3,245 | ​ | — | ​ | 22,157 | ​ | 25,402
Schedule of movement in financial assets included in Level 3 of fair value hierarchy | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Financial assets | ​ | ​
​ | ​ | Financial assets | ​ | at fair value | ​ | ​
​ | ​ | at fair value | ​ | through other | ​ | ​
​ | ​ | through profit or | ​ | comprehensive | ​ | ​
(in thousands) |  | loss |  | income |  | Total
January 1, 2022 | ​ | $ | 13,668 | ​ | 410 | ​ | 14,078
Addition | ​ | ​ | 500 | ​ | — | ​ | 500
Disposal | ​ | ​ | — | ​ | (283) | ​ | (283)
Recognized in other comprehensive income | ​ | ​ | — | ​ | 152 | ​ | 152
Recognized in profit or loss | ​ | ​ | 1,182 | ​ | — | ​ | 1,182
December 31, 2022 | ​ | $ | 15,350 | ​ | 279 | ​ | 15,629
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Financial assets | ​ | ​
​ | ​ | Financial assets | ​ | at fair value | ​ | ​
​ | ​ | at fair value | ​ | through other | ​ | ​
​ |  | through profit or |  | comprehensive |  | ​
(in thousands) | ​ | loss | ​ | income | ​ | Total
January 1, 2023 | ​ | $ | 15,350 |  | 279 |  | 15,629
Addition | ​ |  | 5,102 |  | 562 |  | 5,664
Disposal | ​ |  | — |  | (99) |  | (99)
Capital reduction of investment | ​ | ​ | (360) | ​ | — | ​ | (360)
Recognized in other comprehensive income | ​ | ​ | — | ​ | (235) | ​ | (235)
Recognized in profit or loss | ​ |  | 1,558 |  | — |  | 1,558
December 31, 2023 | ​ | $ | 21,650 |  | 507 |  | 22,157
​

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