v3.26.3
Related Party Transactions
 6 Months Ended
Jun. 30, 2026
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)
As of June 30, 2026, Ms. Alice H. Chang, Chairwoman of the Board and Chief Executive Officer of the Company, is the ultimate controlling party.
Note. CyberLink owns more than 36% of the Company’s issued and outstanding ordinary shares.
7(2)    Significant related party transactions
A.Revenue
Six months ended June 30,
Description20252026
CyberLinkRevenue-others (service revenue)$16 $14 
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, 2025June 30, 2026
CyberLink$46 $39 
CyberLink-Japan26 23 
$72 $62 
Other payables are mainly expenses from professional service, rental and payments on behalf of others.
C.Operating expenses
Six months ended June 30,
Description20252026
CyberLinkManagement service fee$19 $29 
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
Six months ended June 30,
20252026
CyberLink-Japan$40 $38 
(c)Acquisition of right-of-use assets:
Six months ended June 30,
20252026
CyberLink$400 $— 
ClinJeff— 235 
$400 $235 
(d)Lease liabilities
i.Outstanding balance:
December 31, 2025June 30, 2026
Total lease liabilities$407 $479 
Less: Current portion (shown as ‘current lease liabilities’)(260)(366)
$147 $113 
ii.Interest expense
Six months ended June 30,
20252026
CyberLink$2 $4 
ClinJeff— 2 
$2 $6 
7(3)    Key management compensation
Six months ended June 30,
20252026
Salaries and other short-term employee benefits$1,505 $1,692 
Share-based payment155 54 
Post-employment benefits5 6 
$1,665 $1,752 
The unpaid portion of the aforementioned information were $345 and $355 for June 30, 2025 and 2026.