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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2024
Financial Instruments |
Schedule of financial assets |
| (i) | Financial assets
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2023 | ​ | 2024
​ | ​ | ​ | (in thousands)
Financial assets measured at fair value through profit or loss (including current and noncurrent) | ​ | $ | 23,767 |  | 25,694
Financial assets measured at fair value through other comprehensive income | ​ | ​ | 1,635 | ​ | 28,226
Measured at amortized cost: | ​ |  | ​ |  |
Cash and cash equivalents | ​ |  | 191,749 |  | 218,148
Financial assets at amortized cost | ​ |  | 12,511 |  | 4,286
Accounts receivable and other receivables (including related parties) | ​ |  | 241,390 |  | 242,491
Restricted deposit (including current and noncurrent) | ​ |  | 453,032 |  | 503,731
Refundable deposits (including current and noncurrent) | ​ |  | 265,991 |  | 232,349
Subtotal | ​ |  | 1,164,673 |  | 1,201,005
Total | ​ | $ | 1,190,075 |  | 1,254,925
Schedule of financial liabilities |
| (ii) | Financial liabilities
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2023 | ​ | 2024
​ | ​ | (in thousands)
Measured at amortized cost: |  | ​ |  |  |
Short-term secured borrowings | ​ | $ | 453,000 |  | 503,700
Accounts payables and other payables (including related parties) | ​ |  | 174,769 |  | 160,940
Long-term unsecured borrowings (including current portion) | ​ | ​ | 40,500 | ​ | 34,500
Lease liabilities (including current and noncurrent) | ​ | ​ | 11,380 | ​ | 7,160
Guarantee deposits | ​ |  | 56,749 |  | 1,006
Total | ​ | $ | 736,398 |  | 707,306
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, 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
December 31, 2024 | ​ |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities | ​ |  |  |  |  |  |  |  |  |  |  |  |
Short-term secured borrowings | ​ | $ | 504,061 | ​ | 504,061 | ​ | — | ​ | — | ​ | — | ​ | —
Long-term unsecured borrowings (including current portion) | ​ | ​ | 40,745 |  | 4,079 |  | 3,944 |  | 7,591 |  | 20,527 |  | 4,604
Lease liabilities | ​ |  | 7,449 |  | 2,788 |  | 1,062 |  | 1,621 |  | 1,978 |  | —
Guarantee deposits | ​ |  | 1,006 |  | 1,006 |  | — |  | - |  | — |  | —
​ | ​ | $ | 553,261 |  | 511,934 |  | 5,006 |  | 9,212 |  | 22,505 |  | 4,604
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, 2023 | ​ | December 31, 2024
​ |  | Foreign |  | Exchange |  | Functional |  | Foreign |  | Exchange |  | Functional
​ | ​ | currency | ​ | rate | ​ | currency | ​ | currency | ​ | rate | ​ | currency
Financial assets | ​ |  |  |  |  |  |  |  |  |  |  |
Monetary items | ​ |  |  |  |  |  |  |  |  |  |  |
NTD | ​ | 281,550 |  | 30.705 |  | 9,170 |  | 235,638 |  | 32.785 |  | 7,187
CNY | ​ | 38,528 |  | 7.0972 |  | 5,429 |  | 38,575 |  | 7.1884 |  | 5,366
JPY | ​ | 993,351 | ​ | 141.3674 | ​ | 7,027 | ​ | 352,275 | ​ | 156.1934 | ​ | 2,255
Financial liabilities | ​ | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Monetary items | ​ | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
NTD | ​ | 1,422,137 | ​ | 30.705 | ​ | 46,315 | ​ | 1,246,126 | ​ | 32.785 | ​ | 38,010
JPY | ​ | 824,224 |  | 141.3674 |  | 5,830 |  | 375,040 |  | 156.1934 |  | 2,401
Schedule of fair value hierarchy | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, 2024
​ | ​ | 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 | ​ | $ | 2,140 | ​ | 2,140 | ​ | — | ​ | — | ​ | 2,140
Equity securities-unlisted company | ​ | ​ | 23,554 | ​ | — | ​ | — | ​ | 23,554 | ​ | 23,554
Subtotal | ​ | ​ | 25,694 | ​ | 2,140 | ​ | — | ​ | 23,554 | ​ | 25,694
Financial assets measured at fair value through other comprehensive income | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Equity securities-listed company | ​ | ​ | 27,932 | ​ | 3,774 | ​ | 24,158 | ​ | — | ​ | 27,932
Equity securities-unlisted company | ​ | ​ | 294 | ​ | — | ​ | — | ​ | 294 | ​ | 294
Total | ​ | $ | 53,920 | ​ | 5,914 | ​ | 24,158 | ​ | 23,848 | ​ | 53,920
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, 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
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Financial assets | ​ | ​
​ | ​ | Financial assets | ​ | at fair value | ​ | ​
​ | ​ | at fair value | ​ | through other | ​ | ​
​ |  | through profit or |  | comprehensive |  | ​
(in thousands) | ​ | loss | ​ | income | ​ | Total
January 1, 2024 | ​ | $ | 21,650 |  | 507 |  | 22,157
Addition | ​ |  | 5,628 |  | — |  | 5,628
Disposal | ​ |  | (4,630) |  | — |  | (4,630)
Capital reduction of investment | ​ | ​ | (338) | ​ | — | ​ | (338)
Recognized in other comprehensive income | ​ | ​ | — | ​ | (213) | ​ | (213)
Recognized in profit or loss | ​ |  | 1,244 |  | — |  | 1,244
December 31, 2024 | ​ | $ | 23,554 |  | 294 |  | 23,848
​

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