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v3.25.1

Related-party Transactions | 12 Months Ended
--- | ---
Dec. 31, 2024
Related-party Transactions |
Related-party Transactions | Note 26. Related-party Transactions
| (a) | Name and relationship
​ | ​ | ​
Name of related parties |  | Relationship
Viewsil Microelectronics (Kunshan) Limited (Viewsil)(1) | ​ | Associates
Viewsil Technology Limited (VST)(1) | ​ | Associates
Ganzin Technology Corp. | ​ | Associates
Prilit Optronics, Inc.(2) | ​ | Associates
Iris Optronics Co., Ltd. | ​ | Associates
Guangzhou Pixtalks Information Technology Co., Ltd. | ​ | Associates
Cheng Mei Materials Technology Corporation (CMMT)(3) | ​ | Other related parties
Ningbo Cheng Mei Materials Technology Co., Ltd.(3) | ​ | Other related parties
​ Note 1: Equity method investee of the Company, becoming as a subsidiary of the Company from December 30, 2023. VST is the subsidiary of Viewsil. Note 2: It became equity method investee of the Company in October 2022. Note 3: CMMT resigned as a legal director and then lost significant influence on CM Visual Technology Corp. from June 25, 2024. ​
| (b) | Significant transactions with related parties
| (i) | Sales and accounts receivable
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
​ |  | (in thousands)
Sales of goods |  | ​ |  |  |  |  |
Associates | ​ | $ | — | ​ | 8 | ​ | 54
Other related parties | ​ | ​ | 215 |  | 111 |  | 11
​ | ​ | $ | 215 | ​ | 119 | ​ | 65
​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2023 |  | 2024
​ |  | (in thousands)
Accounts receivable |  | ​ |  |  |
Other related parties | ​ | $ | 14 |  | 31
​
| (ii) | Purchase and accounts payable
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
​ | ​ | (in thousands)
Purchase of raw materials | ​ | ​ | ​ | ​ |  | ​ | ​
CMMT | ​ | $ | 1,079 | ​ | 1,258 | ​ | —
​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2023 |  | 2024
​ | ​ | (in thousands)
Accounts payable | ​ | ​ | ​ | ​ |
CMMT | ​ | $ | 911 | ​ | —
​
| (iii) | The Company made an interest-free loan of $1,200 thousand as of December 31, 2022 to VST for its short-term funding needs. The loan is repayable on demand. The Company may consider providing further future loans to VST.
| (iv) | Others
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
​ |  | (in thousands)
Revenue from miscellaneous service | ​ | ​ | ​ | ​ | ​ | ​ | ​
Associates | ​ | $ | 181 |  | 78 |  | 92
Other related parties | ​ |  | 9 |  | — |  | —
​ | ​ | $ | 190 |  | 78 |  | 92
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Technical service fee | ​ |  |  |  |  |  |
Viewsil | ​ | $ | 1,050 |  | 1,140 |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Miscellaneous fee | ​ |  |  |  |  |  |
CMMT | ​ | $ | 496 |  | 458 |  | —
Associates | ​ |  | — |  | — |  | 11
​ | ​ | $ | 496 |  | 458 |  | 11
​
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ |  | 2023 |  | 2024
​ |  | (in thousands)
Other receivable | ​ | ​ | ​ | ​ | ​
Associates | ​ | $ | 12 |  | 13
Other related parties | ​ |  | 54 |  | —
​ | ​ | $ | 66 |  | 13
​ | ​ | ​ | ​ | ​ | ​
Other payable | ​ |  |  |  |
Other related parties | ​ | $ | 110 |  | —
​
| (c) | Compensation of key management personnel
For the years ended December 31, 2022, 2023 and 2024, the aggregate cash compensation that the Company paid to the independent directors was $150 thousand, $150 thousand and $150 thousand, respectively. The aggregate share-based compensation that the Company paid to the independent directors was nil. The compensation to key management personnel for the years ended December 31, 2022, 2023 and 2024 were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2022 | ​ | 2023 |  | 2024
​ | ​ | (in thousands)
Short-term employee benefits | ​ | $ | 1,721 |  | 1,790 |  | 1,781
Post-employment benefits | ​ |  | 11 |  | 10 |  | 10
Share-based compensation | ​ |  | 363 |  | 202 |  | 227
​ | ​ | $ | 2,095 |  | 2,002 |  | 2,018
​

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