Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash and cash equivalents	$ 757,373	$ 407,445
Restricted cash	8,589	3,865
Short-term time deposits (note 2)	366,591	17,277
Short-term investments (note 12)	35,524	19,373
Accounts receivable, net (note 4)	504,250	387,045
Inventories, net (note 5)	702,631	597,984
Prepaid expenses and other current assets	10,567	7,507
Total current assets	2,436,680	1,483,379
Property, plant and equipment, net (note 6)	314,830	269,272
Operating lease right-of-use assets, net (note 19)	17,925	14,038
Intangible assets, net	2,847	3,461
Long-term time deposits (note 2)	0	13,275
Deferred tax assets (note 16)	29,389	14,781
Long-term investments (note 11)	66,035	37,063
Other long-term assets (note 7)	4,479	20,452
Total assets	2,872,185	1,855,721
Current liabilities:
Short-term borrowings (note 8)	74,041	32,814
Current portion of long-term borrowings (note 10)	35,082	44,472
Advances from customers	187,809	243,949
Deferred revenue	17,388	8,537
Income taxes payable (note 16)	991	12,779
FIN-48 payable (note 16)	27,719	19,466
Other payables and accrued expenses (note 9)	150,396	121,657
Current portion of operating lease liabilities	4,786	2,132
Total current liabilities	745,712	641,233
Long-term borrowings (note 10)	178,930	105,525
Long-term operating lease liabilities	5,069	3,840
Other long-term liabilities	11,965	9,217
Total liabilities	941,676	759,815
Commitments and contingencies (note 18)
Equity:
Additional paid-in capital	1,115,504	677,476
Retained earnings	350,428	260,000
Statutory surplus reserve (note 2)	34,164	30,514
Accumulated other comprehensive loss	(35,740)	(63,372)
Total ACM Research, Inc. stockholders’ equity	1,464,363	904,625
Non-controlling interests	466,146	191,281
Total equity	1,930,509	1,095,906
Total liabilities and equity	2,872,185	1,855,721
Nonrelated Party
Current assets:
Other receivables	48,655	41,859
Current liabilities:
Accounts payable	215,440	139,294
Related Party
Current assets:
Other receivables	2,500	1,024
Current liabilities:
Accounts payable	32,060	16,133
Class A Common Stock
Equity:
Common stock	6	6
Class B Common Stock
Equity:
Common stock	$ 1	$ 1

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable.

No definition available.

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Period Type:	instant

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).