DESCRIPTION OF BUSINESS (Tables)

6 Months Ended

Jun. 30, 2026

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Direct or Indirect Interests of Subsidiaries

The Company has direct or indirect interests in the following subsidiaries:

			Effective interest held as at
Subsidiaries	Place and date of incorporation	Principal Activities	June 30, 2026		December 31, 2025
ACM Research (Shanghai), Inc. ("ACM Shanghai")	Mainland China, May 2005	Principal operating subsidiary	73.2	%	74.6	%
ACM Research (Wuxi), Inc. ("ACM Wuxi")	Mainland China, July 2011	Sales and services	73.2	%	74.6	%
CleanChip Technologies Limited ("CleanChip")	Hong Kong, June 2017	Trading partner between ACM Shanghai and its customers	73.2	%	74.6	%
ACM Research Korea CO., LTD. ("ACM Korea")	Republic of Korea ("South Korea), December 2017	Sales, marketing, R&D, production	73.2	%	74.6	%
ACM Research ( Lingang), Inc. ("ACM Lingang")	Mainland China, March 2019	Management of production activities	73.2	%	74.6	%
ACM Research (CA), Inc. ("ACM California")	USA, April 2019	Procurement for ACM Shanghai	73.2	%	74.6	%
ACM Research (Cayman), Inc.	Cayman Islands, April 2019	Administrative function (inactive)	100.0	%	100.0	%
ACM Research (Singapore) PTE. Ltd. ("ACM Singapore")	Singapore, August 2021	Sales, marketing, business development	100.0	%	100.0	%
ACM Research (Beijing), Inc. ("ACM Beijing")	Mainland China, February 2022	Sales and services	73.2	%	74.6	%
Hanguk ACM CO., LTD	South Korea, March 2022	Sales, services, business development	100.0	%	100.0	%
Yusheng Micro Semiconductor (Shanghai) Co., Ltd.	Mainland China, June 2023	Component development and production	73.2	%	74.6	%
ACM-Wooil Microelectronics (Shanghai) Co., Ltd.	Mainland China, June 2023	Component development and production	53.6	%	54.5	%
ACM Research (Chengdu), Inc. ("ACM Chengdu")	Mainland China, December 2024	Sales and services	73.2	%	74.6	%
Shengyi Micro Semiconductor (Shanghai) Co., Ltd.	Mainland China, December 2024	Business development	62.2	%	63.4	%