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Employee benefits (Tables)

12 Months Ended

Dec. 31, 2023

Employee benefits

Schedule of reconciliations of defined benefit obligation at present value and plan asset at fair value

​

​	​	​	​	​	​
​		December 31,			December 31,
​	​	2022		​	2023
​	​	​	(in thousands)
Present value of the defined benefit obligations	​	$	3,060	​	3,114
Fair value of plan assets	​		(4,307)		(4,382)
Prepaid pension costs	​	$	(1,247)		(1,268)

Schedule of movements in present value of the defined benefit obligations

​

​	​	​	​	​	​
​	​	Year ended December 31,
​		2022			2023
​	​	(in thousands)
Balance at beginning of year	​	$	3,489		3,060
Service costs	​		4		5
Interest expense	​		27		42
Remeasurements loss (gain):	​
Actuarial loss (gain) arising from:	​		​		​
-Changes in demographic assumptions	​		24		—
-Experience adjustment	​		167		(20)
-Change in financial assumptions	​		(551)		42
Effect of changes in exchange rates	​		(100)		(15)
Balance at end of year	​	$	3,060		3,114

Schedule of movements in the fair value of plan assets

​

​	​	​	​	​	​
​	​	Year ended December 31,
​		2022			2023
​	​	(in thousands)
Balance at beginning of year	​	$	4,065		4,307
Interest income	​		31	​	60
Remeasurements gain:	​		​	​	​
-Return on plan assets excluding interest income	​		305		31
Actual benefits paid	​		—		(17)
Effect of changes in exchange rate	​		(94)		1
Balance at end of year	​	$	4,307		4,382

Schedule of expenses recognized in profit or loss

​

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2021		​	2022		2023
​	​	(in thousands)
Current service costs	​	$	—	​	4		5
Interest income	​	​	(2)	​	(4)		(18)
​	​	$	(2)	​	—		(13)
Cost of revenues	​	$	6	​	3		—
Research and development	​	​	(8)	​	(3)		(13)
General and administrative	​	​	—	​	—		—
Sales and marketing	​	​	—	​	—		—
​	​	$	(2)	​	—		(13)

Schedule of remeasurement of net defined benefit liability recognized in other comprehensive income

​

​	​	​	​	​	​
​	​	Year ended December 31,
​		2022			2023
​	​	(in thousands)
Balance at beginning of year	​	$	(22)		(599)
Recognized during the period	​		(577)		(11)
Balance at end of year	​	$	(599)		(610)

Schedule of principal actuarial assumptions

​

​	​	​	​	​	​
​		December 31,		December 31,
​	​	2022	​	2023
Discount rate		1.4%-1.41%	​	1.31%	​
Rate of increase in compensation levels		3.00%	​	3.00%	​

Schedule of sensitivity analysis

​

​	​	​	​	​	​	​	​	​
​	​	December 31, 2022			​	December 31, 2023
​		+ 0.5%		- 0.5%		+ 0.5%		‑0.5%
​	​	(in thousands)
Discount rate		(238)		261		(230)		251
Rate of increase in compensation levels		255		(235)		245		(227)

Schedule of cash award expenses related to tax effects

​

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​	​	2021		​	2022	​	2023
​	​	(in thousands)
Cost of revenues	​	$	511	​	505	​	174
Research and development	​	​	5,876	​	20,792	​	15,273
General and administrative	​	​	678	​	2,250	​	1,401
Sales and marketing	​	​	1,223	​	4,147	​	2,797
Total compensation	​	$	8,288	​	27,694	​	19,645
Income tax benefit	​	$	1,444	​	5,641	​	4,167

​

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