CASH, CASH EQUIVALENTS AND RESTRICTED CASH (Tables)

12 Months Ended

Dec. 31, 2024

Cash and Cash Equivalents [Abstract]

Cash, Cash Equivalents and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the consolidated balance sheets that sum to the total of the same such amounts shown in the consolidated statements of cash flows as of December 31, 2024 and 2023.

	December 31
(in US$ thousands)	2024		2023
Cash and savings accounts	$	34,781	$	38,470
Time deposits		—		—
Cash and cash equivalents reported on the consolidated    balance sheets		34,781		38,470
Cash restricted as performance bond		313		313
Total cash, cash equivalents and restricted cash reported    on the consolidated statements of cash flows	$	35,094	$	38,783

We maintain cash and cash equivalents, as well as restricted cash, in bank accounts with major financial institutions with high credit ratings located in the following jurisdictions:

	December 31
(in US$ thousands)	2024		2023
Taiwan	$	34,884	$	38,289
Hong Kong		210		494
	$	35,094	$	38,783