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Others (Tables)
 12 Months Ended
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, 2022December 31, 2023
Total liabilities$28,309 $30,957 
Total equity$181,964 $139,406 
Gearing ratio0.160.22
Schedule of financial instruments by category Financial instruments by category
December 31, 2022December 31, 2023
Financial assets
Financial assets at amortized cost
Cash and cash equivalents$162,616 $123,871 
Current financial assets at amortized cost30,000 30,300 
Accounts receivable7,756 6,992 
Other receivables314 343 
Guarantee deposits paid125 140 
$200,811 $161,646 
December 31, 2022December 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 received25 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 rateFunctional currencyBook 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:NTD833 32.7227,256 888 1%9 
JPY:NTD436,755 0.23100,454 3,271 1%33 
Financial liabilities
Monetary items  
USD:NTD2,620 30.7180,460 2,620 1%26 
USD:JPY221 132.1429,203 221 1%2 
USD:RMB65 6.97453 65 1%1 
December 31, 2023
Sensitivity analysis
Foreign currency amount
(in thousands)		Exchange rateFunctional currencyBook value
(USD)		Degree of variationEffect on profit or loss
Financial assets
Monetary items
NTD:USD$79,097 0.0326$2,579 $2,579 1 %$26 
EUR:USD664 1.1064735 735 1 %7 
JPY:USD317,217 0.00712,252 2,252 1 %23 
Financial liabilities
Monetary items
EUR:USD138 1.1064153 153 1 %2 
USD:JPY168 141.3923,754 168 1 %2 
Schedule of contractual undiscounted cash flows of non-derivative financial liabilities The amounts disclosed in the table are the contractual undiscounted cash flows.
Non-derivative financial liabilities: December 31, 2022Less than
1 year		Between 2-5
years		Over
5 years
Financial liabilities at fair value through profit or loss$— $3,207 $— 
Other payables (including related parties)9,371 — — 
Lease liabilities (Note)255 89 — 
Guarantee deposits received— 25 — 
Non-derivative financial liabilities: December 31, 2023Less than
1 year		Between 2-5
years		Over
5 years
Financial liabilities at fair value through profit or loss$— $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, 2022Level 1Level 2Level 3Total
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, 2023Level 1Level 2Level 3Total
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$259,230 
Gains and losses recognized in profit or loss
Recorded as non-operating income and expenses99,001 
Gains and losses recognized in other comprehensive income
Recorded as credit risk changes in financial instrument through other comprehensive income7 
Transfers to Level 2(358,238)
At December 31, 2022$—