v3.25.4
Related Party Transactions
 12 Months Ended
Dec. 31, 2025
Disclosure of transactions between related parties [abstract]  
Related Party Transactions Related Party Transactions
7(1)    Names of related parties and relationship
Names of related partiesRelationship with the Group
CyberLink Corp. (CyberLink)Other related party (Significant influence (Note) over the Company)
CyberLink Inc. (CyberLink-Japan)Other related party (Subsidiary of CyberLink)
ClinJeff Corp. (ClinJeff)Other related party (Major shareholder of CyberLink)
Note. CyberLink owns more than 36% of the Company’s issued and outstanding ordinary shares.
7(2)    Significant related party transactions
A.Revenue
Years ended December 31,
Description202320242025
CyberLinkRevenue-others (service revenue)$32 $37 $30 
Sales of services are negotiated with related parties based on agreed-upon agreement and the conditions and payment terms are same as those offered to third parties.
B.Other payables
December 31, 2024December 31, 2025
CyberLink$22 $46 
CyberLink-Japan24 26 
$46 $72 
Other payables are mainly expenses from professional service, rental and payments on behalf of others.
C.Operating expenses
Years ended December 31,
Description202320242025
CyberLinkManagement service fee$48 $41 $45 
CyberLink provides support and assistance in legal services, network infrastructure and equipment maintenance services, marketing activity support and employee training programs. The service fees are calculated based on the agreed-upon hourly rate. The conditions and payment terms are same as those offered to third parties.
D.Lease transactions — lessee/rent expense
(a)The Group leases offices from CyberLink, ClinJeff and CyberLink-Japan. Rental contracts are typically made for periods of 1~2 years. Rent was paid to CyberLink and ClinJeff on a monthly basis and to CyberLink-Japan on a quarterly basis.
(b)Rent expense
Years ended December 31,
202320242025
CyberLink-Japan$84 $78 $78 
(c)Acquisition of right-of-use assets:
Years ended December 31,
202320242025
CyberLink$477 $— $487 
ClinJeff— 82 — 
$477 $82 $487 
(d)Lease liabilities
i.Outstanding balance:
December 31, 2024December 31, 2025
Total lease liabilities$202 $407 
Less: Current portion (shown as ‘current lease liabilities’)(189)(260)
$13 $147 
ii.Interest expense
Years ended December 31,
202320242025
CyberLink$6 $6 $7 
ClinJeff— 1 1 
$6 $7 $8 
7(3)    Key management compensation
Years ended December 31,
202320242025
Salaries and other short-term employee benefits$2,484 $2,668 $2,825 
Share-based payment552 467 249 
Post-employment benefits10 10 10 
$3,046 $3,145 $3,084 
The unpaid portion of the aforementioned information were $115 and $115 for December 31, 2024 and 2025.