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Others (Tables) | 12 Months Ended
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Dec. 31, 2023
Others |
Schedule of gearing ratios | As of December 31, 2022 and 2023, the Group’s gearing ratios are as follows:
| December 31, 2022 |  | December 31, 2023
Total liabilities | $ | 28,309 |  |  | $ | 30,957 |
Total equity | $ | 181,964 |  |  | $ | 139,406 |
Gearing ratio | 0.16 |  | 0.22
Schedule of financial instruments by category | Financial instruments by category
| December 31, 2022 |  | December 31, 2023
Financial assets |  |  |
Financial assets at amortized cost |  |  |
Cash and cash equivalents | $ | 162,616 |  |  | $ | 123,871 |
Current financial assets at amortized cost | 30,000 |  |  | 30,300 |
Accounts receivable | 7,756 |  |  | 6,992 |
Other receivables | 314 |  |  | 343 |
Guarantee deposits paid | 125 |  |  | 140 |
| $ | 200,811 |  |  | $ | 161,646 |
| December 31, 2022 |  | December 31, 2023
Financial liabilities |  |  |
Financial liabilities at fair value through profit or loss |  |  |
Warrant liabilities | $ | 3,207 |  |  | $ | 1,566 |
Financial liabilities at amortized cost |  |  |
Other payables (including related parties) | $ | 9,371 |  |  | $ | 10,381 |
Guarantee deposits received | 25 |  |  | 25 |
| $ | 9,396 |  |  | $ | 10,406 |
Lease liabilities | $ | 338 |  |  | $ | 868 |
Schedule of significant financial assets and liabilities denominated in foreign currencies | ensitivity analysis for significant financial assets and liabilities denominated in foreign currencies illustrate as follows:
| December 31, 2022
|  |  |  |  |  |  |  |  | Sensitivity analysis
| Foreign currency amount (in thousands) |  | Exchange rate |  | Functional currency |  | Book value (USD) |  | Degree of variation |  | Effect on profit or loss
Financial assets |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |
USD:NTD | $ | 22,660 |  |  | 30.71 |  | $ | 695,889 |  |  | $ | 22,660 |  |  | 1% |  | $ | 227 |
EUR:NTD | 833 |  |  | 32.72 |  | 27,256 |  |  | 888 |  |  | 1% |  | 9 |
JPY:NTD | 436,755 |  |  | 0.23 |  | 100,454 |  |  | 3,271 |  |  | 1% |  | 33 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |
USD:NTD | 2,620 |  |  | 30.71 |  | 80,460 |  |  | 2,620 |  |  | 1% |  | 26 |
USD:JPY | 221 |  |  | 132.14 |  | 29,203 |  |  | 221 |  |  | 1% |  | 2 |
USD:RMB | 65 |  |  | 6.97 |  | 453 |  |  | 65 |  |  | 1% |  | 1 |
| December 31, 2023
|  |  |  |  |  |  |  |  | Sensitivity analysis
| Foreign currency amount (in thousands) |  | Exchange rate |  | Functional currency |  | Book value (USD) |  | Degree of variation |  | Effect on profit or loss
Financial assets |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |
NTD:USD | $ | 79,097 |  |  | 0.0326 |  | $ | 2,579 |  |  | $ | 2,579 |  |  | 1 | % |  | $ | 26 |
EUR:USD | 664 |  |  | 1.1064 |  | 735 |  |  | 735 |  |  | 1 | % |  | 7 |
JPY:USD | 317,217 |  |  | 0.0071 |  | 2,252 |  |  | 2,252 |  |  | 1 | % |  | 23 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |
Monetary items |  |  |  |  |  |  |  |  |  |  |
EUR:USD | 138 |  |  | 1.1064 |  | 153 |  |  | 153 |  |  | 1 | % |  | 2 |
USD:JPY | 168 |  |  | 141.39 |  | 23,754 |  |  | 168 |  |  | 1 | % |  | 2 |
Schedule of contractual undiscounted cash flows of non-derivative financial liabilities | The amounts disclosed in the table are the contractual undiscounted cash flows.
Non-derivative financial liabilities: December 31, 2022 |  | Less than 1 year |  | Between 2-5 years |  | Over 5 years
Financial liabilities at fair value through profit or loss |  | $ | — |  |  | $ | 3,207 |  |  | $ | — |
Other payables (including related parties) |  | 9,371 |  |  | — |  |  | — |
Lease liabilities (Note) |  | 255 |  |  | 89 |  |  | — |
Guarantee deposits received |  | — |  |  | 25 |  |  | — |
Non-derivative financial liabilities: December 31, 2023 |  | Less than 1 year |  | Between 2-5 years |  | Over 5 years
Financial liabilities at fair value through profit or loss |  | $ | — |  |  | $ | 1,566 |  |  | $ | — |
Other payables (including related parties) |  | 10,381 |  |  | — |  |  | — |
Lease liabilities (Note) |  | 496 |  |  | 392 |  |  | — |
Guarantee deposits received |  | — |  |  | 25 |  |  | — |
Note: The amount included the interest of estimated future payments.
Schedule of natures of the liabilities | The related information of natures of the liabilities is as follows:
December 31, 2022 |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Liabilities |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |
Compound instrument: |  |  |  |  |  |  |  |
Warrant liabilities |  | $ | 1,769 |  |  | $ | 1,438 |  |  | $ | — |  |  | $ | 3,207 |
December 31, 2023 |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Liabilities |  |  |  |  |  |  |  |
Recurring fair value measurements |  |  |  |  |  |  |  |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |
Compound instrument: |  |  |  |  |  |  |  |
Warrant liabilities |  | $ | 954 |  |  | $ | 612 |  |  | $ | — |  |  | $ | 1,566 |
Schedule of movement of significant unobservable inputs (Level 3 ) | The following chart is the movement of Level 3 for the year ended December 31, 2022:
| 2022
| Compound instrument: Convertible preferred shares
At January 1, 2022 | $ | 259,230 |
Gains and losses recognized in profit or loss |
Recorded as non-operating income and expenses | 99,001 |
Gains and losses recognized in other comprehensive income |
Recorded as credit risk changes in financial instrument through other comprehensive income | 7 |
Transfers to Level 2 | (358,238) |
At December 31, 2022 | $ | — |

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