December 31,
2024
2025
(in thousands)
Accrued payroll and related expenses
$
17,139
14,370
Accrued mask, mold fees and other expenses for RD
10,651
17,352
Received in advance from disposal of land
7,383
—
Accrued software maintenance
7,215
8,323
Lease liabilities
3,708
1,752
Payable for purchases of building and equipment
3,160
3,336
Allowance for sales return and discounts
207
588
Provision on onerous inventory contract
138
2,550
Accrued insurance, welfare expenses, professional fee and others
13,994
20,172
63,595
68,443
Balance at
beginning
Charges to
Amounts
end of
Period
of year
earnings
utilized
year
Year 2023
2,180
20,429
(22,057)
552
Year 2024
12,879
(13,224)
Year 2025
11,400
(11,019)
The disclosure of detailed information about allowance for sales returns and discounts
No definition available.
The disclosure of detailed information about Other Current Liabilities