v3.25.4
Advance from Customers and Contract Liabilities
12 Months Ended
Dec. 31, 2024
Advance From Customers And Contract Liabilities [Abstract]  
Advance From Customers And Contract Liabilities
8.
Advance from Customers and Contract Liabilities
(a) Advance from Customers
As of December 31,
 
2020
, advance from customers consisted of prepaid rent received from tenants of $69,508 thousand from Nam Tai Inno Park and $214 thousand from the existing factory building located on the site of Nam Tai Inno Valley, Tang Xi, Shanghai and Wuxi. For
2021
, advance from customers consisted of prepaid rent received from tenants of $5,124 thousand from Nam Tai Inno Park, prepaid VAT of $2,001 thousand from Nam Tai
 
Longxi and $284 thousand from the existing factory building located on the site of Nam Tai Inno Valley, Tang Xi, Shanghai and Wuxi. For
2022
, advance from customers consisted of prepaid rent received from tenants of $5,522 thousand from Nam Tai Inno Park, prepaid VAT of $1,232 thousand from Nam Tai
• 
Longxi and $199 thousand from the existing factory building located on the site of Nam Tai Inno Valley, Tang Xi, Shanghai and Wuxi. For
2023
, advance from customers consisted of prepaid rent received from tenants of $5,293 thousand from Nam Tai Inno Park, prepaid VAT of $59 thousand from Nam Tai
• 
Longxi and $246 thousand from the existing factory building located on the site of Nam Tai Inno Valley, Tang Xi, Shanghai and Wuxi. For
2024
, advance
from customers consisted of advance 
payment of government compensation for expropriation of $14,812 thousand, prepaid rent received from tenants of $525 thousand from Nam Tai Inno Park, prepaid VAT of $462 thousand from Nam Tai
• 
Longxi and $227 thousand from the existing factory building located on the site of Nam Tai Inno Valley, Tang Xi and Wuxi.
(b) Contract Liabilities
Contract liabilities represent prepayments from customers and
non-monetary
consideration. Contract liabilities are recognized as revenue when the control of properties is delivered to customers.
The following table shows the amount of revenue recognized that was included in contract liabilities as at December 31, 2020, 2021, 2022, 2023 and 2024:
 
December 31, 2020
  
$
— 
 
  
 
 
 
Revenue recognized in 2021
  
—   
Increase in contract liabilities
     58,827  
Exchange difference
     676  
 
  
 
 
 
December 31, 2021
   $ 59,503  
  
 
 
 
Revenue recognized in 2022
     (26,946
Increase in contract liabilities
     25,777  
Exchange difference
     (4,288
  
 
 
 
December 31, 2022
   $ 54,046  
  
 
 
 
 
Revenue recognized in 2023
  
 
(58,372
Increase in contract liabilities
  
 
10,117
 
Exchange difference
  
 
(3,982
 
 
 
 
 
December 31, 2023
   $ 1,809  
  
 
 
 
Revenue recognized in 2024
     (4,125
Increase in contract liabilities
     9,855  
Exchange difference
     17  
  
 
 
 
December 31, 2024
   $ 7,556  
  
 
 
 
The following table presents the contract balances as of December 31, 2020, 2021, 2022, 2023 and 2024:
 
Year ended December 31,
  
2020
    
2021
    
2022
    
2023
    
2024
 
    
(’000)
    
(’000)
    
(’000)
    
(’000)
    
(’000)
 
Contract liabilities
     —         59,503        54,046        1,809        7,556  
  
 
 
    
 
 
    
 
 
    
 
 
    
 
 
 
Total
   $ —       $ 59,503      $ 54,046      $ 1,809      $ 7,556