XML 37 R34.htm IDEA: XBRL DOCUMENT v3.19.3
Related Party Transactions (Tables)
 9 Months Ended
Sep. 30, 2019
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions

Sales, cost of revenue, purchases (included in manufacturing (cost of revenue)), research and product development, selling, marketing, general and administrative, interest expense and other expenses to and from related parties were as follows (in thousands) for the three and nine months ended September 30, 2019 and September 30, 2018:

 

 

 

 

 

 

 

Three Months Ended September 30, 2019

 

Counterparty

 

DNI

ownership

interest

 

 

Sales

 

 

Cost of

revenue

 

 

Manufacturing

(cost of

revenue)

 

 

Research

and product

development

 

 

Selling,

marketing,

general and

administrative

 

 

Interest

expense

 

 

Other

expenses

 

DNI

 

N/A

 

 

$

232

 

 

$

190

 

 

$

—

 

 

$

—

 

 

$

966

 

 

$

104

 

 

$

84

 

Tomato Soft Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

29

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

Tomato Soft (Xi'an) Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

137

 

 

 

—

 

 

 

—

 

 

 

—

 

Chasan Networks Co., Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

279

 

 

 

16

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

 

 

 

 

$

232

 

 

$

190

 

 

$

308

 

 

$

153

 

 

$

966

 

 

$

104

 

 

$

84

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended September 30, 2018

 

Counterparty

 

DNI

ownership

interest

 

 

Sales

 

 

Cost of

revenue

 

 

Manufacturing

(cost of

revenue)

 

 

Research

and product

development

 

 

Selling,

marketing,

general and

administrative

 

 

Interest

expense

 

 

Other

expenses

 

DNI

 

N/A

 

 

$

1,472

 

 

$

1,270

 

 

$

—

 

 

$

—

 

 

$

784

 

 

$

112

 

 

$

89

 

Tomato Soft Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

27

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

Tomato Soft (Xi'an) Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

119

 

 

 

—

 

 

 

—

 

 

 

—

 

Chasan Networks Co., Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

260

 

 

 

21

 

 

 

—

 

 

 

—

 

 

 

—

 

HANDYSOFT, Inc.

 

17.63%

 

 

 

215

 

 

 

208

 

 

 

—

 

 

 

—

 

 

 

2

 

 

 

—

 

 

 

—

 

 

 

 

 

 

 

$

1,687

 

 

$

1,478

 

 

$

287

 

 

$

140

 

 

$

786

 

 

$

112

 

 

$

89

 

 

 

 

 

 

 

 

Nine Months Ended September 30, 2019

 

Counterparty

 

DNI

ownership

interest

 

 

Sales

 

 

Cost of

revenue

 

 

Manufacturing

(cost of

revenue)

 

 

Research

and product

development

 

 

Selling,

marketing,

general and

administrative

 

 

Interest

expense

 

 

Other

expenses

 

DNI

 

N/A

 

 

$

1,828

 

 

$

1,346

 

 

$

—

 

 

$

—

 

 

$

2,984

 

 

$

349

 

 

$

255

 

Tomato Soft Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

88

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

Tomato Soft (Xi'an) Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

392

 

 

 

—

 

 

 

—

 

 

 

—

 

Chasan Networks Co.,

   Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

837

 

 

 

55

 

 

 

—

 

 

 

—

 

 

 

—

 

J-Mobile Corporation

 

90.47%

 

 

 

42

 

 

 

81

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

 

 

 

 

$

1,870

 

 

$

1,427

 

 

$

925

 

 

$

447

 

 

$

2,984

 

 

$

349

 

 

$

255

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nine Months Ended September 30, 2018

 

Counterparty

 

DNI

ownership

interest

 

 

Sales

 

 

Cost of

revenue

 

 

Manufacturing

(cost of

revenue)

 

 

Research

and product

development

 

 

Selling,

marketing,

general and

administrative

 

 

Interest

expense

 

 

Other

expenses

 

DNI

 

N/A

 

 

$

3,683

 

 

$

3,143

 

 

$

—

 

 

$

—

 

 

$

2,950

 

 

$

338

 

 

$

234

 

Tomato Soft Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

84

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

Tomato Soft (Xi'an) Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

10

 

 

 

396

 

 

 

—

 

 

 

—

 

 

 

—

 

Chasan Networks Co.,

   Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

880

 

 

 

57

 

 

 

—

 

 

 

—

 

 

 

—

 

Dasan France

 

100%

 

 

 

202

 

 

 

177

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

HANDYSOFT, Inc.

 

17.63%

 

 

 

473

 

 

 

357

 

 

 

—

 

 

 

—

 

 

 

4

 

 

 

—

 

 

 

—

 

 

 

 

 

 

 

$

4,358

 

 

$

3,677

 

 

$

974

 

 

$

453

 

 

$

2,954

 

 

$

338

 

 

$

234

 

Balances of receivables and payables arising from sales and purchases of goods and services with related parties were as follows (in thousands) as of September 30, 2019 and December 31, 2018:

 

 

 

 

 

 

 

As of September 30, 2019

 

Counterparty

 

DNI

ownership

interest

 

 

Account

receivables

 

 

Other

receivables

 

 

Deposits

for lease *

 

 

Long-

term

debt

 

 

Accounts

payable

 

 

Other

payables

 

 

Accrued

and other

liabilities**

 

DNI

 

N/A

 

 

$

252

 

 

 

1

 

 

$

683

 

 

$

9,049

 

 

$

—

 

 

$

2,656

 

 

$

90

 

Tomato Soft Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

10

 

 

 

—

 

Tomato Soft (Xi'an) Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

45

 

 

 

—

 

Chasan Networks Co.,

   Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

96

 

 

 

—

 

 

 

—

 

 

 

 

 

 

 

$

252

 

 

$

1

 

 

$

683

 

 

$

9,049

 

 

$

96

 

 

$

2,711

 

 

$

90

 

 

 

 

 

 

 

 

As of December 31, 2018

 

Counterparty

 

DNI

ownership

interest

 

 

Account

receivables

 

 

Other

receivables

 

 

Deposits

for lease*

 

 

Loan

Payable

 

 

Accounts

payable

 

 

Other

payables

 

 

Accrued

and other

liabilities**

 

DNI

 

N/A

 

 

$

—

 

 

$

—

 

 

$

735

 

 

$

14,142

 

 

$

1,000

 

 

$

1,231

 

 

$

169

 

Tomato Soft Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

9

 

 

 

—

 

Tomato Soft (Xi'an)

   Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

41

 

 

 

—

 

Dasan France

 

100%

 

 

 

280

 

 

 

65

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

HANDYSOFT, Inc.

 

14.77%

 

 

 

303

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

654

 

 

 

—

 

 

 

—

 

Chasan Networks Co.,

   Ltd.

 

100%

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

89

 

 

 

—

 

 

 

—

 

 

 

 

 

 

 

$

583

 

 

$

65

 

 

$

735

 

 

$

14,142

 

 

$

1,743

 

 

$

1,281

 

 

$

169

 

 

 

*

Included in other assets related to deposits for lease in the condensed consolidated balance sheets as of September 30, 2019 and December 31, 2018.

 

**

Included in accrued and other liabilities in the condensed consolidated balance sheets as of September 30, 2019 and December 31, 2018.