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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2024
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, 2023 | ​ | $ | 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
Additions | ​ | ​ | — | ​ | 651 | ​ | 2,210 | ​ | 5,998 | ​ | 739 | ​ | 4,844 | ​ | 2,028 | ​ | 16,470
Transfers | ​ | ​ | — | ​ | 1,610 | ​ | 656 | ​ | 28 | ​ | — | ​ | 453 | ​ | (2,870) | ​ | (123)
Disposals | ​ | ​ | — | ​ | (15) | ​ | (1,034) | ​ | (185) | ​ | (195) | ​ | (13,596) | ​ | — | ​ | (15,025)
Effect of exchange rate changes | ​ | ​ | — | ​ | — | ​ | — | ​ | (7) | ​ | (51) | ​ | (157) | ​ | — | ​ | (215)
Balance at December 31, 2024 | ​ | $ | 37,653 |  | 80,028 |  | 96,564 |  | 56,067 | ​ | 15,484 | ​ | 42,316 | ​ | 3,586 | ​ | 331,698
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated Depreciation | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
Balance at January 1, 2023 | ​ | $ | — |  | 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
Depreciation for the year | ​ |  | — |  | 4,394 |  | 6,863 |  | 3,823 |  | 1,018 |  | 5,923 |  | — |  | 22,021
Disposals | ​ | ​ | — | ​ | (15) | ​ | (1,034) | ​ | (185) | ​ | (195) | ​ | (10,504) | ​ | — | ​ | (11,933)
Effect of exchange rate changes | ​ |  | — |  | (1) |  | — |  | (6) |  | (43) |  | (102) |  | — |  | (152)
Balance at December 31, 2024 | ​ | $ | — |  | 41,678 |  | 78,090 |  | 47,482 |  | 13,449 |  | 29,719 |  | — |  | 210,418
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Carrying amounts | ​ |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2023 | ​ | $ | 37,653 |  | 40,482 |  | 22,471 |  | 6,383 |  | 2,322 |  | 16,370 |  | 4,428 |  | 130,109
At December 31, 2024 | ​ | $ | 37,653 |  | 38,350 |  | 18,474 |  | 8,585 |  | 2,035 |  | 12,597 |  | 3,586 |  | 121,280
​ Others in property, plant and equipment includes mold equipment, leasehold improvements, right-of-use assets and other equipment. As of December 31, 2024, 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 2025. 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 $2,551 thousand, $3,086 thousand and $3,121 thousand in the years ended December 31, 2022, 2023 and 2024. 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, 2022, 2023 and 2024, 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 2023 and 2024 were $4,398 thousand and $2,113 thousand, respectively. The carrying amounts of right-of-use assets for offices and buildings lease included in Others in property, plant and equipment was $13,559 thousand and $8,368 thousand as of December 31, 2023 and 2024, respectively. Depreciation expense of right-of-use assets amounted to $4,810 thousand, $4,609 thousand and $4,178 thousand in 2022, 2023 and 2024, respectively. (ii) Lease liabilities ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2023 | ​ | 2024
​ |  | (in thousands)
Current portion (classified under other current liabilities) | ​ | $ | 4,636 | ​ | 3,708
Non-current portion (classified under other non-current liabilities) | ​ |  | 6,744 | ​ | 3,452
​ | ​ | $ | 11,380 | ​ | 7,160
​ (iii) Additional lease information ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ |  | 2022 |  | 2023 | ​ | 2024
​ | ​ | (in thousands)
Expenses relating to short-term leases | ​ | $ | 364 | ​ | 73 | ​ | 65
Expenses relating to low-value asset leases | ​ | $ | 113 | ​ | 368 | ​ | 246
Expenses relating to variable lease payments not included in the measurement of lease liabilities | ​ | $ | 2,920 | ​ | 2,195 | ​ | 2,739
​ The reconciliation of lease liabilities to cash flows arising from financing activities was as follows: ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Year ended December 31,
​ | ​ | 2023 | ​ | 2024
​ |  | (in thousands)
Balance at beginning of year | ​ | $ | 11,675 | ​ | 11,380
Change from financing activities: | ​ |  | ​ | ​ | ​
Payment of lease liabilities | ​ |  | (4,830) | ​ | (5,032)
Total change from financing activities | ​ |  | (4,830) | ​ | (5,032)
Other changes: | ​ |  | ​ | ​ | ​
New lease | ​ |  | 4,267 | ​ | 1,758
Interest expense | ​ |  | 167 | ​ | 216
Interest paid | ​ |  | (167) | ​ | (216)
Lease modifications | ​ | ​ | (75) | ​ | (1,624)
Effect of exchange rate changes | ​ |  | 343 | ​ | 678
Total liability-related other changes | ​ |  | 4,535 | ​ | 812
Balance at end of year | ​ | $ | 11,380 | ​ | 7,160
​

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