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LEASE ARRANGEMENTS (Tables)

12 Months Ended

Dec. 31, 2024

Leases [Abstract]

Summary of Right of Use Asset

Right-of-use assets

Right-of-use assets consist of the following:

		December 31
(in US$ thousands)		2024				2023
Carrying amount:
Office premise		$	450			$	931
Automobile			34				13
		$	484			$	944

Summary of Lease Liabilities

Lease liabilities

		December 31
(in US$ thousands)		2024				2023
Carrying amount:
Current portion (classified under other current liabilities)		$	416			$	475
Noncurrent portion			84				495
		$	500			$	970

Supplemental Disclosures of Cash Flow and Noncash Information Related to Leases

Supplemental disclosures of cash flow and noncash information consist of the following:

		For the Year ended December 31
(in US$ thousands)		2024				2023
Cash paid for operating leases		$	481			$	491
Operating lease expenses		$	499			$	495
		As of December 31
(in US$ thousands)		2024				2023
Lease liabilities arising from obtaining right-of-use assets		$	49			$	116
Weighted-average remaining lease term		1.18 years				2.04 years
Weighted-average discount rate		1.60%				1.60%

Reconciliation of Undiscounted Cash Flows to Operating Lease Liabilities

The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the operating lease liabilities recorded on the consolidated balance sheet as of December 31, 2024:

(in US$ thousands)				Operating Leases
Year
2025				$	421
2026					81
2027					3
Total minimum lease payments					505
Less: amount of lease payments representing interest					(5	)
Present value of future minimum lease payments					500
Less: current obligation under leases					(416	)
Non-current lease obligations				$	84

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Schedule of lease liabilities.

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Schedule of right of use asset.

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Supplemental disclosures of cashflow and noncash information related to leases.

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- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-6

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