Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2025

Accrued Expenses and Other Current Liabilities

9. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES


	December 31
	2024		2025
	US$		US$
Wages and bonus		45,478		65,718
Dividends		51,365		51,298
License fees and royalties		9,739		12,801
Research and development payable		10,733		14,996
Fixture		1,450		3,558
Lease liabilities – current portion		2,528		2,586
Equipment		2,308		4,218
Professional fees		11,316		6,484
Contract liabilities		5,032		82,117
Construction payment due		2,373		6,610
Others		20,334		25,954

		162,656		276,340

Contract liabilities are comprised of deferred revenue and reflect the Company’s obligation to transfer goods or services primarily to a customer for which the Company has received consideration. The amount of revenue recognized during the year ended December 31, 2025, that was included in deferred revenue balance at December 31, 2024 was not material.

As of the end of the reporting period, certain performance obligations associated with contracts remain unsatisfied or only partially satisfied. The Company has elected the practical expedient and does not disclose the value of unsatisfied performance obligations for contracts with an original expected duration of one year or less.