LONG-TERM INVESTMENT

9 Months Ended

Sep. 30, 2023

Long-Term Investments [Abstract]

LONG-TERM INVESTMENT

LONG-TERM INVESTMENTS

Equity method investee:	Initial investment dates	Investment entity	Percent ownership by ACM and subsidiaries	Investment purchase price
Ninebell Co., Ltd. ("Ninebell")	September 2017	ACM	20%	$	1,200
Wooil Flucon Co. ("Wooil")	August 2022	ACM Singapore	20%	$	1,000
Shengyi Semiconductor Technology Co., Ltd. (“Shengyi”)	June 2019	ACM Shanghai	14%	$	109
Hefei Shixi Chanheng Integrated Circuit Industry Venture Capital Fund Partnership (LP) (“Hefei Shixi”)	September 2019	ACM Shanghai	10%	RMB 30,000 ($4,200)

Equity method investee:	September 30, 2023		December 31, 2022
Ninebell	$	5,476	$	5,199
Wooil	1,004		1,011
Shengyi	1,798		1,168
Hefei Shixi	6,148		8,645
Subtotal	14,426		16,023
Investments accounted for using measurement alternative:
Waferworks (Shanghai) Co., Ltd	1,392		1,436
Shengyi	846		—
Other	5,642		—
Total	22,306		17,459

For the three months ended September 30, 2023 and 2022, the Company’s share of equity investees’ net income (loss) was $(160) and $1,251, respectively, and $3,728 and $1,652 for the nine months ended September 30, 2023 and 2022, respectively, which amounts were included in income (loss) from equity method investments in the accompanying condensed consolidated statements of operations and comprehensive income (loss). For the nine months ended September 30, 2023, the Company received a dividend payment of $5,147 from