Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 257,420	$ 247,951
Restricted cash	582	500
Short-term time deposits (note 2)	6,000	70,492
Trading securities (note 15)	6,375	20,209
Accounts receivable (note 4)	200,745	182,936
Inventories (note 5)	471,094	393,172
Prepaid expenses	18,970	15,607
Total current assets	996,832	963,806
Property, plant and equipment, net (note 6)	159,013	82,875
Land use right, net (note 7)	8,290	8,692
Operating lease right-of-use assets, net (note 11)	7,809	2,489
Intangible assets, net	2,107	1,255
Long-term time deposits (note 2)	112,104	101,956
Deferred tax assets (note 19)	11,249	6,703
Long-term investments (note 14)	16,122	17,459
Other long-term assets (note 8)	3,388	50,265
Total assets	1,316,914	1,235,500
Current liabilities:
Other payables and accrued expenses (note 10)	59,997	52,201
Advances from customers	195,485	153,773
Current portion of operating lease liability (note 11)	3,042	1,382
Deferred revenue	5,050	4,174
Short-term borrowings (note 9)	53,976	56,004
Current portion of long-term borrowings (note 12)	3,239	2,322
Income taxes payable (note 19)	10,324	3,469
FIN-48 payable (note 19)	6,446	6,686
Total current liabilities	456,299	396,214
Long-term borrowings (note 12)	15,899	18,687
Long-term operating lease liability (note 11)	4,767	1,107
Other long-term liabilities (note 13)	6,566	7,321
Total liabilities	483,531	423,329
Commitments and contingencies (note 20)
Equity:
Additional paid-in capital	612,699	604,089
Retained earnings	124,284	94,426
Statutory surplus reserve (note 22)	16,881	16,881
Accumulated other comprehensive loss	(61,916)	(40,546)
Total ACM Research, Inc. stockholders’ equity	691,954	674,856
Non-controlling interests	141,429	137,315
Total equity	833,383	812,171
Total liabilities and equity	1,316,914	1,235,500
Related Party
Current assets:
Other receivables	1,155	3,322
Current liabilities:
Accounts payable	11,879	14,468
Nonrelated Party
Current assets:
Other receivables	34,491	29,617
Current liabilities:
Accounts payable	106,861	101,735
Class A Common Stock
Equity:
Common stock	5	5
Class B Common Stock
Equity:
Common stock	$ 1	$ 1