v3.26.1
Commitments and Contingencies
3 Months Ended
Mar. 31, 2026
Commitments and Contingencies [Abstract]  
Commitments and Contingencies

Note 19 — Commitments and Contingencies

Indemnification Agreements:    The Company enters into contractual relationships that contain indemnification provisions in its normal course of business with other parties. The Company may agree to hold other parties harmless against specific losses, such as those that could arise from a breach of representation, covenant, or third party infringement claims. It may not be possible to determine the maximum potential amount of liability under such indemnification agreements due to the unique facts and circumstances that are like to be involved in each particular claim and indemnification provision. Historically, there have been no such indemnification claims. Management believes any liability arising from these agreements will not be material to the Company’s unaudited condensed consolidated financial statements.

Legal Matters:    The Company may periodically become involved in legal proceedings, legal actions, and claims arising in the normal course of business, including proceedings relating to intellectual property, safety and health, employment and other matters. Management believes that the outcome of such legal proceedings, legal actions, and claims will not have a significant adverse effect, individually, or in aggregate, on the Company’s financial position, results of operations or cash flows.

Guarantees and Warranties:

The list of payment guarantees provided by third parties to the Company as of March 31, 2026, are as follows:

Provider

 

Type

 

Guaranteed
Amount

 

Beneficiary

K-SURE (Korea Trade Insurance Corporation)

 

Trade Bill Loan

 

$

85

 

Industrial Bank of Korea

KODIT (Korea Credit Guarantee Fund)

 

Operating Funds Loan

 

 

1,097

 

Industrial Bank of Korea

SGI (Seoul Guarantee Insurance)

 

Government Grant

 

 

174

 

Korea Occupational Safety and Health Agency

SGI (Seoul Guarantee Insurance)

 

Defects Liability Guarantee Insurance

 

 

9

 

LS ELECTRIC Co., Ltd., Korea Institute for Robot Industry Advancement (KIRIA)

SGI (Seoul Guarantee Insurance)

 

Payment Guarantee Insurance

 

 

17

 

Korea Industrial Technology Association (KOITA)

KIBO(Korea Technology Finance Corporation)

 

Working capital loans Guarantee

 

 

198

 

Hana Bank

The main commitments with financial institutions as of March 31, 2026, are as follows:

Financial Institution

 

Type

 

Credit
Line

 

Used
Amounts

Industrial Bank of Korea(1)(2)

 

Operating Funds Loan

 

$

4,735

 

$

4,176

KOSME (Korea SMEs and Startups Agency)

 

Operating Funds Loan

 

 

661

 

 

348

Woori Bank

 

Operating Funds Loan

 

 

529

 

 

120

Hana Bank

 

Facility loans

 

 

190

 

 

190

Hana Bank

 

Working capital loans

 

 

198

 

 

198

Total

     

$

6,313

 

$

5,032

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(1)      As of March 31, 2026 land, buildings, machinery, and equipment have been provided as collateral (with a secured amount of $3.3 million for long term debt (refer to Note 7 — Property, Plant and Equipment, Net and Note 9 — Debt) and joint guarantees issued for related parties (refer to Note 17 — Related Party Transactions).

(2)      As of March 31, 2026, the Company established pledge fire insurance claims (with a pledge amount of $1.5 million (refer to Note 9 — Debt).