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Condensed Consolidated Statements of Comprehensive Income - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Income Statement [Abstract]        
Revenue (note 3) $ 292,919 $ 215,372 $ 524,182 $ 387,719
Cost of revenue, including cost of revenue from related parties of $19,569 and $32,052 for the three and six months ended June 30, 2026, respectively and $16,518 and $25,917 for the three and six months ended June 30, 2025 respectively. 158,301 110,911 282,326 200,708
Gross profit 134,618 104,461 241,856 187,011
Operating expenses:        
Sales and marketing 23,778 22,102 44,466 38,445
Research and development 42,254 33,817 78,803 61,320
General and administrative 18,843 16,848 32,667 29,775
Total operating expenses 84,875 72,767 155,936 129,540
Income from operations 49,743 31,694 85,920 57,471
Interest income 7,142 4,013 11,861 7,352
Interest expense (2,059) (1,757) (3,992) (3,315)
Realized gain on short-term investments (note 11) 0 54 0 54
Unrealized gain on short-term investments (note 11) 69,592 2,730 68,186 1,648
Other expense, net (9,793) (346) (19,093) (608)
Income from equity method investments 21,097 1,773 22,846 2,725
Income before income taxes 135,722 38,161 165,728 65,327
Income tax expense (note 15) (13,472) (1,891) (17,243) (4,044)
Net income 122,250 36,270 148,485 61,283
Less: Net income attributable to non-controlling interests 33,266 6,510 42,194 11,143
Net income attributable to ACM Research, Inc. 88,984 29,760 106,291 50,140
Comprehensive income:        
Net income 122,250 36,270 148,485 61,283
Foreign currency translation adjustment, net of tax of nil 30,141 3,905 57,938 5,655
Unrealized gain on available-for-sale investments, net of tax 675 0 675 0
Comprehensive income 153,066 40,175 207,098 66,938
Less: Comprehensive income attributable to non-controlling interests 41,477 7,250 57,644 12,207
Comprehensive income attributable to ACM Research, Inc. $ 111,589 $ 32,925 $ 149,454 $ 54,731
Net income attributable to ACM Research, Inc. per share of common stock (note 2):        
Basic (in dollars per share) $ 1.31 $ 0.47 $ 1.59 $ 0.79
Diluted (in dollars per share) $ 1.23 $ 0.44 $ 1.49 $ 0.74
Weighted average shares of common stock outstanding used in computing per share amounts (note 2):        
Basic (in shares) 67,890,917 63,968,763 66,853,350 63,620,235
Diluted (in shares) 71,838,908 67,464,856 70,678,872 67,138,338