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Note 7. Balance Sheets Details
Other Assets
The components of other assets are summarized below (in thousands):
| | | As of December 31, | |
| | | 2025 | | | 2024 | |
| Equity method investments | | $ | 14,968 | | | $ | 14,066 | |
| Value added tax receivable, long term | | | 4,478 | | | | 194 | |
| Other intangible assets | | | 1,673 | | | | 1,710 | |
| Deferred tax assets | | | 1,506 | | | | 1,418 | |
| Other assets | | | 728 | | | | 1,454 | |
| | | $ | 23,353 | | | $ | 18,842 | |
Accrued Liabilities
The components of accrued liabilities are summarized below (in thousands):
| | | As of December 31, | |
| | | 2025 | | | 2024 | |
| Accrued compensation and related charges | | $ | 5,090 | | | $ | 2,832 | |
| Preferred stock dividends payable | | | 2,901 | | | | 2,901 | |
| Payable in connection with construction in progress | | | 1,676 | | | | 1,985 | |
| Accrued professional services | | | 1,023 | | | | 1,460 | |
| Accrued income taxes | | | 841 | | | | 127 | |
| Current portion of operating lease liabilities | | | 579 | | | | 536 | |
| Other tax payable | | | 494 | | | | 399 | |
| Accrued product warranty | | | 411 | | | | 451 | |
| Other personnel-related costs | | | 276 | | | | 256 | |
| Advances from customers | | | 103 | | | | 1,590 | |
| Accrual for sales returns | | | 48 | | | | 28 | |
| Other accrued liabilities | | | 1,356 | | | | 1,991 | |
| | | $ | 14,798 | | | $ | 14,556 | |
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