0001437749-24-005367 | 10-K | XBRL Viewer | Applied Optoelectronics INC

Revenue from Contract with Customer [Text Block]

NOTE C—REVENUE RECOGNITION

Revenue from Contracts with Customers

The Company derives revenue from the manufacture and sale of fiber optic networking products. Revenue is recognized when obligations under the terms of a contract with its customer are satisfied; generally this occurs with the transfer of control of products or services. Revenue is measured as the amount of consideration the Company expects to receive in exchange for transferring products or providing services. Certain customers may receive cash and/or non-cash incentives, which are accounted for as variable consideration. To achieve this core principle, the Company applies the following five steps:

1. Identify the contract with a customer

A contract with a customer exists when (i) the Company enters into an agreement with a customer that defines each party's rights regarding the products or services to be transferred and identifies the payment terms related to these products or services, (ii) both parties to the contract are committed to perform their respective obligations, (iii) the contract has commercial substance, and (iv) the Company determines that collection of substantially all consideration for products or services that are transferred is probable based on the customer's intent and ability to pay the promised consideration. The Company applies judgment in determining the customer's ability and intention to pay, which is based on a variety of factors including the customer's payment history or, in the case of a new customer, published credit and financial information pertaining to the customer.

2. Identify the performance obligations in the contract

Performance obligations promised in a contract are identified based on the products or services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the product or service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the products or services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised products or services, the Company must apply judgment to determine whether promised products or services are capable of being distinct and distinct in the context of the contract. If these criteria are not met, the promised products or services are accounted for as a combined performance obligation. The Company has elected to account for shipping and handling activities as a fulfillment cost as permitted by the standard.

3. Determine the transaction price

The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring products or services to the customer. To the extent the transaction price is variable, revenue is recognized at an amount equal to the consideration to which the Company expects to be entitled. This estimate includes customer sales incentives which are accounted for as a reduction to revenue and estimated using either the expected value method or the most likely amount method, depending on the nature of the program. The Company will adjust its consideration for any rebates if it is more likely than not that the rebate conditions will be met.

4. Allocate the transaction price to performance obligations in the contract

If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price for each performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately.

In cases where there is no directly observable stand alone selling price, allowable estimation methods are used. For example for contracts involving non-recurring engineering, an expected cost plus margin approach has typically been adopted to estimate the standalone selling price.

5. Recognize revenue when or as the Company satisfies a performance obligation

For product sales, the Company generally satisfies performance obligations at a point in time, most often upon shipment of a product to the customer or delivery of the product to the customer. In the case of such point in time satisfaction of a performance obligation, revenue is recognized based on the transaction price at the time the related performance obligation is satisfied.

For service obligations, the Company generally recognizes revenue over time. The most common type of service obligation encountered by the Company is an arrangement involving non-recurring engineering in which service revenue is typically recognized over time under either the time and material practical expedient, as the Company has a right to consideration from a customer, in an amount that corresponds directly with the value to the customer of the Company's performance completed to date, or under the output method, for example using contract-specific milestones or other objective measures of progress.

Unearned Revenue

Unearned Revenue results from cash received or amounts billed to customers in advance of revenue recognized upon the satisfaction of performance obligations. As of December 31, 2023, and 2022, the Company had Unearned Revenue of $1.8 million and $3 million, respectively. The following table reflects the changes in Unearned Revenue in our consolidated financial statements for the periods indicated (in thousands). The remaining $1.8 million will be expected to be recognized as revenue gradually in 2024, depending on the customer's request.

	December 31, 2023		December 31, 2022
Unearned Revenue, beginning of period	$	3,000	$	—
Additional Unearned Revenue		12,608		3,000
Revenue recognized		13,805		—
Unearned Revenue, end of period	$	1,803	$	3,000

Disaggregation of Revenue

Revenue is classified based on the location of where the product is manufactured. For additional information on the disaggregated revenues by geographical region, see Note R, "Segments and Geographic Information.”

Revenue is also classified by major product category and is presented below (in thousands):

	*Years ended December 31,*
			*% of*					*% of*					*% of*
	*2023*		*Revenue*			*2022*		*Revenue*			*2021*		*Revenue*
CATV	$	59,942		27.5	%	$	118,169		53.0	%	$	94,266		44.6	%
Data Center		141,213		64.9	%		77,094		34.6	%		97,461		46.1	%
Telecom		13,831		6.4	%		24,727		11.1	%		16,247		7.7	%
FTTH		56		0.0	%		129		0.1	%		957		0.5	%
Other		2,604		1.2	%		2,699		1.2	%		2,634		1.2	%
Total Revenue	$	217,646		100.0	%	$	222,818		100.0	%	$	211,565		100.0	%

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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Note B - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Cash and Cash Equivalents, at Carrying Value	$ 45,366	$ 24,685
Cash, Uninsured Amount	36,800
Asset Impairment Charges	0	0	$ 0
Product Warranty Accrual, Current	255	140
Advertising Expense	$ 800	$ 800	$ 100
Minimum [Member]
Product Warranty Extension Period (Year)			3 years
Maximum [Member]
Product Warranty Extension Period (Year)			5 years
Patents [Member] \| Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Patents [Member] \| Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	20 years
Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Number of Customers	5	5	5
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Five Customers [Member]
Concentration Risk, Percentage	85.60%	78.20%	67.00%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Microsoft [Member]
Concentration Risk, Percentage	46.60%	18.40%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| ATX Networks Corporation [Member]
Concentration Risk, Percentage	15.60%	47.30%
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Digicomm [Member]
Concentration Risk, Percentage	11.30%
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Number of Customers	5
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Five Customers [Member]
Concentration Risk, Percentage	75.40%	86.90%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| ATX Networks Corporation [Member]
Concentration Risk, Percentage	21.40%	64.90%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Digicomm [Member]
Concentration Risk, Percentage	35.20%
Non-US [Member]
Cash and Cash Equivalents, at Carrying Value	$ 17,700	$ 17,500

Note P - Share-based Compensation - Share-based Compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Total share-based compensation expense	$ 11,884	$ 9,600	$ 12,121
Cost of Sales [Member]
Total share-based compensation expense	524	488	885
Research and Development Expense [Member]
Total share-based compensation expense	1,492	1,332	2,173
Selling and Marketing Expense [Member]
Total share-based compensation expense	1,110	857	1,115
General and Administrative Expense [Member]
Total share-based compensation expense	$ 8,758	$ 6,923	$ 7,948

Note B - Summary of Significant Accounting Policies - Product Warrant Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 140	$ 263
Warranty costs incurred	(44)	(85)
Provision for warranty	159	(38)
Balance	$ 255	$ 140

Note O - Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Unrecognized tax benefits	$ 181	$ 181	$ 181
Gross increases — tax positions in prior period	0	0	0
Gross decreases — tax positions in prior period	0	0	0
Unrecognized tax benefits	$ 181	$ 181	$ 181

Note R - Segment and Geographic Information - Revenue Information by Geographic Region (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue, net	$ 217,646	$ 222,818	$ 211,565
UNITED STATES
Revenue, net	30,798	7,423	14,633
TAIWAN
Revenue, net	143,528	164,144	99,201
CHINA
Revenue, net	$ 43,320	$ 51,251	$ 97,731

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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Note K - Notes Payable and Long-term Debt (Details Textual) $ in Thousands	Nov. 16, 2022 USD ($)	Jun. 07, 2022 USD ($)	May 24, 2019 USD ($)	Dec. 31, 2023 USD ($)	Jan. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jun. 07, 2022 CNY (¥)	May 24, 2019 CNY (¥)	May 08, 2019 USD ($)	May 07, 2019 CNY (¥)	Apr. 30, 2019 CNY (¥)
Debt Instrument, Unused Borrowing Capacity, Amount				$ 22,500		$ 13,300
Cash Collateral for Borrowed Securities				9,700		9,900
Revolving Credit Facility [Member] \| CIT Northbridge Credit, LLC [Member] \| Loan Security and Guarantee Agreement [Member]
Debt Instrument, Term (Year)	3 years
Line of Credit Facility, Maximum Borrowing Capacity	$ 27,780			27,800		27,800
Revolving Credit Facility [Member] \| CIT Northbridge Credit, LLC [Member] \| Loan Security and Guarantee Agreement [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate, Monthly Usage Less Than 50 Percentage	3.75%
Debt Instrument, Basis Spread on Variable Rate	4.75%
Revolving Credit Facility [Member] \| SPD Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity				19,040		19,040
Revolving Credit Facility [Member] \| SPD Bank [Member] \| The SPD Credit Line [Member] \| Global Technology, Inc. [Member]
Debt Instrument, Term (Year)			5 years
Line of Credit Facility, Maximum Borrowing Capacity			$ 25,400					¥ 180,000,000
Revolving Credit Facility [Member] \| SPD Bank [Member] \| The SPD 30M Credit Facility [Member] \| Global Technology, Inc. [Member]
Line of Credit Facility, Maximum Borrowing Capacity \| ¥										¥ 30,000,000
Revolving Credit Facility [Member] \| SPD Bank [Member] \| The SPD 9.9M Credit Facility [Member] \| Global Technology, Inc. [Member]
Line of Credit Facility, Maximum Borrowing Capacity \| ¥											¥ 9,900,000
Revolving Credit Facility [Member] \| SPD Bank [Member] \| The SPD 2.0M Credit Facility [Member] \| Global Technology, Inc. [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 2,000
Long-Term Line of Credit					$ 12,600
Bank Acceptances Executed					$ 12,500
Revolving Credit Facility [Member] \| China Zheshang Bank Co., Ltd [Member] \| The ¥50M Credit Facility [Member] \| Global Technology, Inc. [Member]
Debt Instrument, Term (Year)		5 years
Revolving Credit Facility [Member] \| China Zheshang Bank Co., Ltd [Member] \| The ¥200M Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity				26,650		$ 26,650
Revolving Credit Facility [Member] \| China Zheshang Bank Co., Ltd [Member] \| The ¥200M Credit Facility [Member] \| Global Technology, Inc. [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 29,900					¥ 200,000,000
Long-Term Line of Credit				10,600
Bank Acceptances Executed				$ 2,900

Note P - Share-based Compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Text Block]

NOTE P—SHARE-BASED COMPENSATION

Equity Plans

The Company’s board of directors and stockholders approved the following equity plans:

‑

the 2013 Equity Incentive Plan ("2013 Plan")

‑

the 2021 Equity Incentive Plan ("2021 Plan")

‑

the 2023 Inducement Plan ("Inducement Plan")

The Company issued stock options, restricted stock awards (“RSAs”) and restricted stock units (“RSUs”) to employees, consultants and non-employee directors. Stock option awards generally vest over a four year period and have a maximum term of ten years. Stock options under these plans have been granted with an exercise price equal to the fair market value on the date of the grant. Nonqualified and Incentive Stock Options, RSAs and RSUs may be granted from these plans. Prior to the Company’s initial public offering in September 2013, the fair market value of the Company’s stock had been historically determined by the board of directors and from time to time with the assistance of third party valuation specialists.

Stock Options

Options have been granted to the Company’s employees under the 2013 Plan and generally become exercisable as to 25% of the shares on the first anniversary date following the date of grant and 12.5% on a semi-annual basis thereafter. All options expire ten years after the date of grant.

The following is a summary of option activity (in thousands, except per share data):

						Weighted				Weighted
				*Weighted*		*Average*				*Average*
				*Average*		*Share Price*		*Weighted*		*Remaining*		*Aggregate*
	*Number of*			*Exercise*		*on Date of*		*Average*		*Contractual*		*Intrinsic*
	*shares*			*Price*		*Exercise*		*Fair Value*		*Life*		*Value*
	(in thousands, except price data)
Outstanding, January 1, 2023		263		$	10.41			$	5.45		0.71	$	—
Exercised		(48	)		11.33		16.23		5.81		0.03		237
Forfeited		(214	)		10.18				5.36				1,955
Outstanding, December 31, 2023		1			13.84				7.12		0.08		8
Exercisable, December 31, 2023		1			13.84				7.12		0.08		8
Vested and expected to vest		1			13.84				7.12		0.08		8

As of December 31, 2023, there was no unrecognized stock option expense.

Performance Based Incentive Plan

The Company approved to grant restricted performance stock units (“PSUs”) to senior executives as a part of our long-term equity compensation program starting from June 2021. The number of shares of common stock that will ultimately be issued to settle PSUs granted ranges from 0% to 200% of the number granted and is determined based on certain performance criteria over a three-year measurement period. The performance criteria for the PSUs are based on a combination of the performance of our stock price and the Total Shareholder Return (“TSR”) for the performance period compared with the TSR of certain peer companies or index for the performance period. PSUs granted vest 100% on the third anniversary of their grant, assuming achievement of the applicable performance criteria. We estimated the fair value of the PSUs using a Monte Carlo simulation model on the date of grant. Compensation expense is recognized ratably over the explicit service period. The Company recognized PSU expense for the twelve months ended December 31, 2023 and 2022 was $3 million and $1.7 million, respectively. The following is a summary of PSU activity (in thousands, except per share data):

			Weighted
			Average Share	Weighted		Aggregate
	*Number of*		*Price on Date*	*Average Fair*		*Intrinsic*
	*shares*		*of Release*	*Value*		*Value*
	(in thousands, except price data)
Outstanding at January 1, 2023		766		$	6.75	$	1,447
Granted		767			8.89		3,566
Released		—			—		—
Cancelled/Forfeited		—			—		—
Outstanding, December 31, 2023		1,533			7.82		29,610
Vested and expected to vest		1,533			7.82		29,610

As of December 31, 2023, there was $6.6 million of unrecognized compensation expense related to these PSUs. This expense is expected to be recognized over 2.1 years.

Restricted Stock Units

Restricted stock units are issued to employees through a vesting plan and distribution schedule after employee remains with the Company for a particular length of time. The following is a total summary of RSU activity (in thousands, except per share data):

				Weighted
				Average Share		Weighted		Aggregate
	*Number of*			*Price on Date*		*Average Fair*		*Intrinsic*
	*shares*			*of Release*		*Value*		*Value*
	(in thousands, except price data)
Outstanding at January 1, 2023		2,209				$	5.76	$	4,176
Granted		2,200					4.76		10,449
Released		(1,397	)	$	5.61		6.15		7,833
Cancelled/Forfeited		(139	)				3.91		2,692
Outstanding, December 31, 2023		2,873					4.89		55,507
Vested and expected to vest		2,873					4.89		55,507

As of December 31, 2023, there was $12.1 million of unrecognized compensation expense related to these RSUs. This expense is expected to be recognized over 2.41 years.

Share-Based Compensation

The Company recognizes compensation expense on a straight-line basis over the applicable vesting term of the award and expense is adjusted as forfeitures occur.

In 2014, the Company ceased issuing stock options and began issuing RSUs and RSAs as share-based compensation to employees. The Company estimates the fair value of RSUs and RSAs at the fair market value on the grant date.

Employee share-based compensation expenses recognized for the years ended December 31, were as follows (in thousands):

Share-Based compensation - by expense type:

	*2023*		*2022*		*2021*
Cost of goods sold	$	524	$	488	$	885
Research and development		1,492		1,332		2,173
Sales and marketing		1,110		857		1,115
General and administrative		8,758		6,923		7,948
Total share-based compensation expense	$	11,884	$	9,600	$	12,121

Note F - Earnings Per Share - Potentially Dilutive Securities Excluded from Diluted Net Income (Loss) per Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Total antidilutive share (in shares)	6,431	4,588
Share-Based Payment Arrangement, Option [Member]
Total antidilutive share (in shares)	0	0
Restricted Stock Units (RSUs) [Member]
Total antidilutive share (in shares)	1,167	1
Convertible Debt Securities [Member]
Total antidilutive share (in shares)	5,264	4,587

Note J - Fair Value of Financial Instruments - Financial Instruments Measured at Fair Value on a Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents	$ 45,366	$ 24,685
Restricted cash	9,731	10,902
Note receivable	219	339
Total assets	55,316	35,926
Bank acceptance payable	15,482	12,337
Convertible senior notes	76,519	58,314
Total liabilities	92,001	70,651
Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	45,366	24,685
Restricted cash	9,731	10,902
Note receivable	0	0
Total assets	55,097	35,587
Bank acceptance payable	0	0
Convertible senior notes	0	0
Total liabilities	0	0
Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Note receivable	219	339
Total assets	219	339
Bank acceptance payable	15,482	12,337
Convertible senior notes	76,519	58,314
Total liabilities	92,001	70,651
Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Note receivable	0	0
Total assets	0	0
Bank acceptance payable	0	0
Convertible senior notes	0	0
Total liabilities	$ 0	$ 0

Note R - Segment and Geographic Information (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Number of Reportable Segments	1
Revenue from Contract with Customer, Excluding Assessed Tax	$ 217,646	$ 222,818	$ 211,565
Percentage of Revenue	100.00%	100.00%	100.00%
Data Center [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 141,213	$ 77,094	$ 97,461
Percentage of Revenue	64.90%	34.60%	46.10%
CATV [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 59,942	$ 118,169	$ 94,266
Percentage of Revenue	27.50%	53.00%	44.60%
Telecom [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 13,831	$ 24,727	$ 16,247
Percentage of Revenue	6.40%	11.10%	7.70%
FTTH [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 56	$ 129	$ 957
Percentage of Revenue	0.00%	0.10%	0.50%
FTTH and Other [Member]
Revenue from Contract with Customer, Excluding Assessed Tax			$ 2,700
Percentage of Revenue			1.20%

Note D - Leases (Details Textual) - USD ($) $ in Thousands	12 Months Ended
Note D - Leases (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lease, Cost	$ 1,195	$ 1,220
Selling, General and Administrative Expenses [Member]
Lease, Cost	$ 1,200	$ 1,200	$ 1,300

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 45,366	$ 24,685
Restricted cash	9,731	10,902
Accounts receivable - trade, net of allowance of $3 and $28, respectively	48,071	61,175
Notes receivable	219	339
Inventories	63,866	79,679
Prepaid income tax	3	0
Prepaid expenses and other current assets	5,349	6,384
Total current assets	172,605	183,164
Property, plant and equipment, net	200,317	210,184
Land use rights, net	5,030	5,238
Operating right of use asset	5,026	5,566
Financing right of use asset	0	26
Intangible assets, net	3,628	3,699
Other assets, net	2,580	386
TOTAL ASSETS	389,186	408,263
Current liabilities
Accounts payable	32,892	47,845
Bank acceptance payable	15,482	12,337
Accrued liabilities	18,549	17,222
Unearned revenue	1,803	3,000
Current lease liability - operating	1,149	1,041
Current lease liability - financing	0	63
Current portion of notes payable and long-term debt	23,197	57,074
Current portion of convertible notes	286	0
Total current liabilities	93,358	138,582
Convertible senior notes	76,233	79,506
Non-current lease liability - operating	4,726	5,505
TOTAL LIABILITIES	174,317	223,593
Stockholders' equity:
Preferred Stock; 5,000 shares authorized at $0.001 par value; no shares issued and outstanding at December 31, 2023 and December 31, 2022, respectively	0	0
Common Stock; 80,000 shares authorized at $0.001 par value; 38,148 and 28,622 shares issued and outstanding at December 31, 2023 and December 31, 2022, respectively	38	29
Additional paid-in capital	478,972	391,526
Accumulated other comprehensive income	975	2,183
Accumulated deficit	(265,116)	(209,068)
TOTAL STOCKHOLDERS' EQUITY	214,869	184,670
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 389,186	$ 408,263

Note G - Inventories - Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Raw materials	$ 22,128	$ 25,732
Work in process and sub-assemblies	33,792	39,563
Finished goods	22,452	26,794
Allowance for Inventory	(14,506)	(12,410)
Total inventory	$ 63,866	$ 79,679

Note K - Notes Payable and Long-term Debt (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Debt [Table Text Block]

	*December 31, 2023*			*December 31, 2022*
Revolving line of credit with a U.S. bank up to $27.8 million with interest at 8.984%, maturing the earlier of either 12/14/2023 or 11/16/2025 if the convertible debt remained in effect		—		$	25,000
Revolving line of credit with a China bank up to $19.04 million with interest from 4.57% to 6.12%, maturing May 24, 2024		12,608			13,102
Credit facility with a China bank up to $26.65 million with interest of 4.45% to 6.6%, maturing June 6, 2027		10,589			20,140
Sub-total		23,197			58,242
Less debt issuance costs, net		—			(1,168	)
Grand total		23,197			57,074
Less current portion		(23,197	)		(57,074	)
Non-current portion	$	-		$	-

Bank Acceptance Notes Payable
Bank acceptance notes issued to vendors with a zero percent interest rate	$	15,482		$	12,337

Note O - Income Taxes - Summary of Valuation of Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2021	Dec. 31, 2020
Balance	$ 69,680	$ 57,721	$ 43,462
Change charged to expense/(income)	8,755	14,196	13,822
Change charged to currency translation adjustment	(311)	(2,237)	437
Balance	$ 78,124	$ 69,680	$ 57,721

Note D - Leases - Maturities of Lease Liabilities (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024, Operating Lease	$ 1,330
2024, Financing Lease	0
2024, total	1,330
2025, Operating Lease	1,307
2025, Financing Lease	0
2025, total	1,307
2026, Operating Lease	1,106
2026, Financing Lease	0
2026, total	1,106
2027, Operating Lease	1,092
2027, Financing Lease	0
2027, total	1,092
2028, Operating Lease	1,093
2028, Financing Lease	0
2028, total	1,093
2028 and thereafter, Operating Lease	463
2028 and thereafter, Financing Lease	0
2028 and thereafter, total	463
Total operating lease payments	6,391
Total financing lease payments, finance leases	0
Total lease payments, total	6,391
Less imputed interest, operating leases	(516)
Less imputed interest, financing leases	0
Less imputed interest, total	(516)
Present value, operating leases	5,875
Present value, financing leases	0
Present value, total	$ 5,875

Note G - Inventories (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Inventory, Current [Table Text Block]

	*As of December 31,*
	*2023*			*2022*
Raw materials	$	22,128		$	25,732
Work in process and sub-assemblies		33,792			39,563
Finished goods		22,452			26,794
Allowance for Inventory		(14,506	)		(12,410	)
Total inventory	$	63,866		$	79,679

Note B - Summary of Significant Accounting Policies - Property, Plant and Equipment (Details)	Dec. 31, 2023
Land Improvements [Member]
Useful lives (Year)	10 years
Vehicles [Member]
Useful lives (Year)	5 years
Minimum [Member] \| Building [Member]
Useful lives (Year)	20 years
Minimum [Member] \| Machinery and Equipment [Member]
Useful lives (Year)	2 years
Minimum [Member] \| Furniture and Fixtures [Member]
Useful lives (Year)	3 years
Minimum [Member] \| Computer Equipment and Software [Member]
Useful lives (Year)	3 years
Maximum [Member] \| Building [Member]
Useful lives (Year)	42 years
Maximum [Member] \| Machinery and Equipment [Member]
Useful lives (Year)	20 years
Maximum [Member] \| Furniture and Fixtures [Member]
Useful lives (Year)	7 years
Maximum [Member] \| Computer Equipment and Software [Member]
Useful lives (Year)	10 years

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating activities:
Net loss	$ (56,048)	$ (66,397)	$ (54,162)
Adjustments to reconcile net loss to net cash used in operating activities:
Allowance of bad debt	(24)	(3)	(32)
Lower of cost or net realizable value reserve adjustment to inventory	8,728	4,900	3,889
Depreciation and amortization	20,427	23,202	25,371
Amortization of debt issuance costs	2,308	902	865
Loss (gain) on disposal of assets	51	(47)	1
Share-based compensation	11,884	9,600	12,121
Interest for extinguishment of debt	0	0	(70)
Extinguishment of debt	0	0	(6,229)
Unrealized foreign exchange (gain) loss	(1,313)	1,916	645
Changes in operating assets and liabilities:
Accounts receivable, trade	13,128	(12,749)	(7,020)
Notes receivable	83	7,764	(7,585)
Prepaid income tax	(3)	1	1
Inventories	6,790	1,150	15,786
Other current assets	1,008	(2,406)	867
Operating right of use asset	530	888	848
Accounts payable	(14,953)	12,966	7,069
Accrued income taxes	(1)	0	1
Accrued liabilities	1,333	5,260	(3,092)
Unearned Revenue	(1,197)
Lease liability	(660)	(969)	(918)
Net cash used in operating activities	(7,929)	(14,022)	(11,644)
Investing activities:
Purchase of property, plant and equipment	(9,079)	(3,210)	(7,981)
Proceeds from disposal of equipment	135	403	114
Deposits and prepaid for equipment	(5,229)	(529)	(2,222)
Purchase of intangible assets	(588)	(498)	(457)
Net cash used in investing activities	(14,761)	(3,834)	(10,546)
Financing activities:
Principal payments of long-term debt and notes payable	(80,214)	(7,336)	(4,144)
Proceeds from line of credit borrowings, net of debt issuance costs	57,626	143,261	122,935
Repayments of line of credit borrowings, net of debt issuance costs	(91,791)	(131,030)	(111,287)
Proceeds from bank acceptance payable	57,057	45,666	24,622
Repayments of bank acceptance payable	(53,748)	(40,573)	(32,465)
Proceeds from issuance of convertible senior notes, net of debt issuance costs	83,661	0	0
Principal payments of financing lease	(63)	(19)	(18)
Exercise of stock options	22	0	8
Payments of tax withholding on behalf of employees related to share-based compensation	(956)	(454)	(961)
Proceeds from common stock offering, net	68,984	1,238	15,397
Net cash provided by financing activities	40,578	10,753	14,087
Effect of exchange rate changes on cash	1,622	1,553	(876)
Net decrease in cash, cash equivalents and restricted cash	19,510	(5,550)	(8,979)
Cash, cash equivalents and restricted cash at beginning of period	35,587	41,136	50,115
Cash, cash equivalents and restricted cash at end of period	55,097	35,587	41,136
Supplemental disclosure of cash flow information:
Interest	8,098	5,142	4,899
Income taxes	9	0	1
Non-cash investing and financing activities:
Net change in accounts payable related to property and equipment additions	1,053	(164)	(4,027)
Net change in deposits and prepaid for equipment related to property and equipment additions	$ (1,297)	$ 67	$ 84

Note Q - Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Stock Sold in Offering [Table Text Block]

Distribution Agent	*Month*	*Weighted Average Per Share Price*		*Number of Shares Sold*		*Net Proceeds*		*Compensation to Distribution Agent*
Raymond James & Associates, Inc.	Feb 2023	$	2.811		158	$	436	$	9
Raymond James & Associates, Inc.	Jun 2023		4.036		2,497		9,879		202
Raymond James & Associates, Inc.	Aug 2023		11.645		1,150		13,124		268
Raymond James & Associates, Inc.	Sept 2023		10.184		892		8,901		182
Raymond James & Associates, Inc.	Oct 2023		11.003		1,043		11,244		229
Raymond James & Associates, Inc.	Nov 2023		12.572		2,068		25,473		520
Total					7,808	$	69,057	$	1,410

Note R - Segment and Geographic Information

12 Months Ended

Dec. 31, 2023

Segment Reporting Disclosure [Text Block]

NOTE R—SEGMENT AND GEOGRAPHIC INFORMATION

The Company operates in one reportable segment. The Company’s Chief Executive Officer, who is considered to be the chief operating decision maker, manages the Company’s operations as a whole and reviews financial information presented on a consolidated basis, accompanied by information about product revenue, for purposes of evaluating financial performance and allocating resources.

The following tables set forth the Company’s revenue and asset information by geographic region. Revenue is classified based on the location of where the product is manufactured. Long-lived assets in the tables below comprise only property, plant, equipment and intangible assets (in thousands):

	*Year ended December 31,*
	*2023*		*2022*		*2021*
Revenues:
United States	$	30,798	$	7,423	$	14,633
Taiwan		143,528		164,144		99,201
China		43,320		51,251		97,731
	$	217,646	$	222,818	$	211,565

	*As of December 31,*
	*2023*		*2022*		*2021*
Long-lived assets:
United States	$	75,283	$	80,048	$	87,709
Taiwan		47,668		50,777		63,644
China		91,050		93,888		108,509
	$	214,001	$	224,713	$	259,862

The Company serves four primary markets, the internet data center, CATV, telecom and FTTH markets. Of the Company’s total revenues in 2023, the Company earned $141.2 million, or 64.9%, from the internet data center market, $59.9 million, or 27.5%, from the CATV market, $13.8 million, or 6.4%, from the telecom market and $0.1 million, or 0.0%, from the FTTH market. Of the Company’s total revenues in 2022, the Company earned $118.2 million, or 53.0%, from the CATV market, $77.1 million, or 34.6%, from the internet data center market, $24.7 million, or 11.1%, from the telecom market and $0.1 million, or 0.1%, from the FTTH market. Of the Company’s total revenues in 2021, the Company earned $94.3 million, or 44.6%, from the CATV market, $97.5 million, or 46.1%, from the internet data center market, $16.2 million, or 7.7%, from the telecom market and $2.7 million, or 1.2%, from the FTTH and Other markets.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Insider Trading Arrangements

12 Months Ended

Dec. 31, 2023

Material Terms of Trading Arrangement [Text Block]

Item 9B.

Other Information

Rule 10b5-1 Trading Plans

The adoption or termination of contracts, instructions or written plans for the purchase or sale of our securities by our Section 16 offers and directors for the three months ended December 31, 2023, each of which is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Exchange Act ("Rule 10b5-1 Plan"), were as follows:

Name	Title	Action	Date Adopted	Expiration Date	Aggregate # of Securities to be Purchased/Sold
Chih-Hsiang (Thompson) Lin⁽¹⁾	CEO	Adoption	12/14/2023	3/15/2025	60,000
Stefan Murry ⁽²⁾	CFO	Adoption	12/14/2023	10/31/2024	12,000
Hung-Lun (Fred) Chang ⁽³⁾	SVP/North America General Manager	Adoption	12/14/2023	1/31/2025	18,195
David Kuo ⁽⁴⁾	SVP/CLO	Adoption	12/14/2023	2/28/2025	40,000

(1)		Chih-Hsiang (Thompson) Lin, our CEO, entered into a Rule 10b5-1 Plan on December 14, 2023. Mr. Lin's plan provides for the potential sale of 60,000 shares of the Company's common stock. The Plan expires on March 15, 2025, or upon the earlier of completion of all authorized transactions under the plan.

(2)		Stefan Murry, our CFO, entered into a Rule 10b5-1 Plan on December 14, 2023. Mr. Murry's plan provides for the potential sale of 12,000 shares of the Company's common stock. The Plan expires on October 31, 2024, or upon the earlier of completion of all authorized transactions under the plan.

(3)		Hung-Lun (Fred) Chang, our Senior Vice President and North America General Manager, entered into a Rule 10b5-1 Plan on December 14, 2023. Mr. Chang's plan provides for the potential sale of up to 18,195 shares of the Company's common stock. The plan expires January 31, 2025, or upon the earlier of the completion of all authorized transactions under the plan.

(4)		David Kuo, our Senior Vice President and Chief Legal Officer, entered into a Rule 10b5-1 Plan on December 14, 2023. Mr. Kuo's plan provides for the potential sale of up to 40,000 shares of the Company's common stock. The plan expires February 28, 2025, or upon the earlier completion of all authorized transactions under the plan.

Rule 10b5-1 Arrangement Adopted [Flag]

true

Non-Rule 10b5-1 Arrangement Adopted [Flag]

false

Rule 10b5-1 Arrangement Terminated [Flag]

true

Non-Rule 10b5-1 Arrangement Terminated [Flag]

false

Chih-Hsiang (Thompson) Lin [Member]

Chih-Hsiang (Thompson) Lin

CEO

Trading Arrangement, Securities Aggregate Available Amount

December 14, 2023

60,000

March 15, 2025

Stefan Murry [Member]

Stefan Murry

CFO

Trading Arrangement, Securities Aggregate Available Amount

December 14, 2023

12,000

Hung-Lun (Fred) Chang [Member]

October 31, 2024

Hung-Lun (Fred) Chang

Senior Vice President and North America General Manager

Trading Arrangement, Securities Aggregate Available Amount

December 14, 2023

18,195

January 31, 2025

David Kuo [Member]

David Kuo

Senior Vice President and Chief Legal Officer

Trading Arrangement, Securities Aggregate Available Amount

December 14, 2023

40,000

February 28, 2025

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue, net	$ 217,646	$ 222,818	$ 211,565
Cost of goods sold	158,725	189,191	173,850
Gross profit	58,921	33,627	37,715
Operating expenses
Research and development	35,975	36,244	41,220
Sales and marketing	11,069	9,723	10,899
General and administrative	53,226	46,658	42,362
Total operating expenses	100,270	92,625	94,481
Loss from operations	(41,349)	(58,998)	(56,766)
Other income (expense)
Interest income	609	126	70
Interest expense	(9,428)	(6,319)	(5,620)
Other income (expense), net	(5,871)	(1,205)	8,156
Total other income (expense), net	(14,690)	(7,398)	2,606
Loss before income taxes	(56,039)	(66,396)	(54,160)
Income tax expense	(9)	(1)	(2)
Net loss	$ (56,048)	$ (66,397)	$ (54,162)
Net loss per share
Basic (in dollars per share)	$ (1.75)	$ (2.38)	$ (2.01)
Diluted (in dollars per share)	$ (1.75)	$ (2.38)	$ (2.01)
Weighted average shares used to compute net loss per share:
Basic (in shares)	31,944,259	27,846,387	26,912,141
Diluted (in shares)	31,944,259	27,846,387	26,912,141

Note O - Income Taxes - Net Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
NOL carryforward	$ 49,469	$ 47,901
Inventory reserves	3,195	2,892
Unrealized gains and losses	355	363
Share-based compensation	1,013	914
Foreign tax credit	4,599	4,599
Research and development credits	10,998	10,505
Capitalized research and development	8,717
Interest	5,659	3,966
ASC 842 Assets	1,561	1,602
Other	941	776
Deferred tax assets	86,507	73,518
Less valuation allowance	(78,124)	(69,680)	$ (69,680)	$ (57,721)	$ (43,462)
Deferred tax assets, net	8,383	3,838
Depreciation and amortization	(6,992)	(2,441)
ASC 842 Liabilities	(1,391)	(1,397)
Deferred tax liabilities	(8,383)	(3,838)
Deferred tax assets (liabilities), net	$ 0	$ 0

Note T - Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Text Block]

NOTE T—COMMITMENTS AND CONTINGENCIES

Employment Agreements and Consultancy Agreements

The Company has entered into employment and indemnification agreements with our CEO. The agreement provides that if his employment is terminated as a result of a change of control of the Company, or if his employment is terminated for certain other reasons set forth in the agreements, the Company will be required to pay a severance payment in an amount equal to his annual base salary, and other additional compensation due under the terms of the agreements.

The Company has also entered into employment and indemnification agreements with four other named executive officers. These agreements provide that if their employment is terminated as a result of a change of control of the Company, the Company will be required to pay a severance payment in an amount equal to their annual base salary and other additional compensation due under the terms of the agreements.

Contingencies

From time to time, the Company may be subject to legal proceedings and litigation arising in the ordinary course of business, including, but not limited to, inquiries, investigations, audits and other regulatory proceedings, such as described below. The Company records a loss provision when it believes it is both probable that a liability has been incurred and the amount can be reasonably estimated. Unless otherwise disclosed, the Company is unable to estimate the possible loss or range of loss for the legal proceeding described below.

Arbitration filed by Yuhan Optoelectronic Technology (Shanghai) Co., Ltd.

On September 12, 2023, the Company delivered notice of termination with respect to that certain Agreement for the Sale and Purchase of a New Company to be Established in Hong Kong Special Administrative Region of the People’s Republic of China (the “Purchase Agreement”), dated September 15, 2022, with Prime World International Holdings Ltd. (the “Seller”) and Yuhan Optoelectronic Technology (Shanghai) Co., Ltd. (the “Purchaser”), pursuant to which the Seller would divest its manufacturing facilities located in the People's Republic of China and certain assets related to its transceiver business and multichannel optical sub-assembly products for the internet data center, FTTH and telecom markets. The termination, in accordance with the terms of the Purchase Agreement, was a result of the Purchaser's failure to satisfy certain of its material obligations under the Purchase Agreement. In terminating the Purchase Agreement, we also asserted the right to recover a break-up fee from the Purchaser. On December 22, 2023, the Purchaser filed for arbitration in Hong Kong with the Hong Kong International Arbitration Centre (“HKIAC”) challenging the validity of our termination notice and seeking specific performance with respect to the transactions contemplated in the Purchase Agreement, which in any case remain subject to regulatory approvals. On January 22, 2024, the Company filed its response, generally denying the Purchaser’s allegations and asserting counterclaims for recovery of a break-up fee. While the Company does not believe the Purchaser’s claims have merit and intends to vigorously defend this matter, it is not able to determine the outcome of this dispute or the likelihood or amount of the Company’s loss or recovery, if any, arising from this matter. If specific performance is granted by HKIAC, the transaction contemplated by the Purchase Agreement would still have to be approved by the Committee on Foreign Investment in the United States prior to its consummation. A hearing date for the arbitration has not been set.

Other Contingencies

None.

Note A - Organization and Operations

12 Months Ended

Dec. 31, 2023

Business Description and Basis of Presentation [Text Block]

NOTE A—ORGANIZATION AND OPERATIONS

Applied Optoelectronics, Inc. (“AOI” or the “Company”) was incorporated in the State of Texas on February 28, 1997. In March 2013, the Company converted into a Delaware corporation. The Company is a leading, vertically integrated provider of fiber-optic networking products, primarily for four networking end-markets: internet data center, CATV, telecom and FTTH. The Company designs and manufactures a wide range of optical communications products at varying levels of integration, from components, subassemblies and modules to complete turn-key equipment.

The Company has manufacturing and research and development facilities located in the U.S., Taiwan and China. At its corporate headquarters and manufacturing facilities in Sugar Land, Texas, the Company primarily manufactures lasers and laser components and performs research and development activities for laser component and optical module products. The Company operates in Taipei, Taiwan and Ningbo, China through its wholly-owned subsidiary Prime World International Holdings, Ltd. (“Prime World”, incorporated in the British Virgin Islands). Prime World is the parent of Global Technology, Inc. (“Global”, incorporated in the People’s Republic of China). Through Global, the Company primarily manufactures certain of its data center transceiver products, including subassemblies and transceivers, as well as Cable TV Broadband (“CATV”) systems and equipment, and performs research and development activities for the CATV products. Prime World also operates a branch in Taiwan, which primarily manufactures transceivers. The Company also has a research and development center in Duluth, Georgia.

Note H - Property, Plant and Equipment (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Depreciation	$ 19,700	$ 22,600	$ 24,800
Interest Paid, Capitalized, Investing Activities	$ 0	$ 200	$ 900

Note G - Inventories

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Text Block]

NOTE G—INVENTORIES

At December 31, 2023 and 2022, inventories consisted of the following (in thousands):

	*As of December 31,*
	*2023*			*2022*
Raw materials	$	22,128		$	25,732
Work in process and sub-assemblies		33,792			39,563
Finished goods		22,452			26,794
Allowance for Inventory		(14,506	)		(12,410	)
Total inventory	$	63,866		$	79,679

For the years 2023, 2022 and 2021, the inventory reserve adjustment expensed for inventory was $8.7 million, $4.9 million, and $3.9 million, respectively. For the years December 31, 2023, 2022 and 2021, the direct inventory write-offs related to scrap, discontinued products, and damaged inventories were $10.6 million, $10.4 million, and $16.8 million, respectively.

Note S - Employee Benefit Plans (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Global Technology, Inc. [Member]
Pension and Other Postretirement Benefits Cost (Reversal of Cost)	$ 1.7	$ 1.0	$ 1.0
Prime World International Holdings, Ltd. (“Prime World”) [Member]
Pension and Other Postretirement Benefits Cost (Reversal of Cost)	$ 0.5	$ 0.5	$ 0.7

Note U - Subsequent Events

12 Months Ended

Dec. 31, 2023

Subsequent Events [Text Block]

NOTE U—SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the date the financial statements were issued.

Note M - Accrued Liabilities - Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accrued payroll	$ 12,146	$ 9,702
Accrued employee benefits	3,376	3,265
Accrued state and local taxes	745	588
Accrued interest	341	1,597
Accrued shipping and tariff expenses	27	0
Advance payments	187	216
Accrued commission	649	937
Accrued professional fees	270	409
Accrued product warranty	255	140
Accrued other	553	368
Total accrued liabilities	$ 18,549	$ 17,222

Note F - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*			*2021*
Numerator:
Net loss	$	(56,048	)	$	(66,397	)	$	(54,162	)
Denominator:
Weighted average shares used to compute net loss per share
Basic		31,944			27,846			26,912
Effect of dilutive options and restricted stock units		—			—			—
Diluted		31,944			27,846			26,912
Net loss per share
Basic	$	(1.75	)	$	(2.38	)	$	(2.01	)
Diluted	$	(1.75	)	$	(2.38	)	$	(2.01	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	*As of December 31,*
	*2023*		*2022*
Employee stock options		-		-
Restricted stock units		1,167		1
Shares for convertible senior notes		5,264		4,587
Total antidilutive shares		6,431		4,588

Note O - Income Taxes - Income (Loss) from Operations Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Domestic	$ (52,886)	$ (45,404)	$ (21,229)
Foreign	(3,153)	(20,992)	(32,931)
Total loss before income taxes	$ (56,039)	$ (66,396)	$ (54,160)

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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-Paragraph 22
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 32
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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Note J - Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Text Block]

NOTE J—FAIR VALUE OF FINANCIAL INSTRUMENTS

The following table presents a summary of the Company’s financial instruments measured at fair value on a recurring basis as of December 31, 2023 (in thousands):

	*Quoted prices*		*Significant*
	*in active*		*other*
	*markets for*		*observable*		*Significant*
	*identical*		*remaining*		*unobservable*
	*assets (Level 1)*		*inputs (Level 2)*		*inputs (Level 3)*		*Total*
Assets:
Cash and cash equivalents	$	45,366	$	—	$	—	$	45,366
Restricted cash		9,731		—		—		9,731
Note receivable		—		219		—		219
Total assets	$	55,097	$	219	$	—	$	55,316
Liabilities:
Bank acceptance payable		—	$	15,482		—	$	15,482
Convertible senior notes		—		76,519		—		76,519
Total liabilities	$	—	$	92,001	$	—	$	92,001

The following table presents a summary of the Company’s financial instruments measured at fair value on a recurring basis as of December 31, 2022(in thousands):

	*Quoted prices*		*Significant*
	*in active*		*other*
	*markets for*		*observable*		*Significant*
	*identical*		*remaining*		*unobservable*
	*assets (Level 1)*		*inputs (Level 2)*		*inputs (Level 3)*		*Total*
Assets:
Cash and cash equivalents	$	24,685	$	—	$	—	$	24,685
Restricted cash		10,902		—		—		10,902
Note receivable		—		339		—		339
Total assets	$	35,587	$	339	$	—	$	35,926
Liabilities:
Bank acceptance payable		—	$	12,337		—	$	12,337
Convertible senior notes		—		58,314		—		58,314
Total liabilities	$	—	$	70,651	$	—	$	70,651

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Note S - Employee Benefit Plans

12 Months Ended

Dec. 31, 2023

Compensation and Employee Benefit Plans [Text Block]

NOTE S—EMPLOYEE BENEFIT PLANS

Employees of Global participate in a state-mandated social security program in China. Under this program, pension costs are recorded on the basis of required monthly contributions to employees’ individual accounts during their service periods. Under the regulations of the People’s Republic of China, Global is required to make fixed contributions to a fund, which is under the administration of the local labor departments. Pension expense for Global was $1.7 million, $1.0 million, and $1.0 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Employees of Prime World’s Taiwan branch participate in a pension program under the Taiwan Labor Pension Act. Pension expense for the Prime World’s Taiwan branch was $0.5 million, $0.5 million, and $0.7 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Note P - Share-based Compensation (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 0
Share-Based Payment Arrangement, Expense	$ 11,884	$ 9,600	$ 12,121
Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	10 years
Share-Based Payment Arrangement, Option [Member] \| Exercisable on the First Anniversary Date Following the Date of Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
Share-Based Payment Arrangement, Option [Member] \| Exercisable on Semi-annual Basis [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	12.50%
Performance Shares [Member]
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 6,600
Share-Based Payment Arrangement, Expense	$ 3,000	$ 1,700
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 1 month 6 days
Performance Shares [Member] \| Minimum [Member]
Sharebased Compensation Arrangement By Sharebased Payment Award Performance Award Value Percentage Of Based Amount	0.00%
Performance Shares [Member] \| Maximum [Member]
Sharebased Compensation Arrangement By Sharebased Payment Award Performance Award Value Percentage Of Based Amount	200.00%
Performance Shares [Member] \| Vesting on the Third Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	100.00%
Restricted Stock Units (RSUs) [Member]
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 12,100
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 4 months 28 days

Note I - Intangible Assets, Net - Finite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Intangible assets, gross amount	$ 9,640	$ 9,050
Intangible assets, accumulated amortization	(6,012)	(5,351)
Intangible assets, net	3,628	3,699
Patents [Member]
Intangible assets, gross amount	9,502	8,994
Intangible assets, accumulated amortization	(5,981)	(5,330)
Intangible assets, net	3,521	3,664
Trademarks [Member]
Intangible assets, gross amount	138	56
Intangible assets, accumulated amortization	(31)	(21)
Intangible assets, net	$ 107	$ 35

Note O - Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Text Block]

NOTE O—INCOME TAXES

The sources of the Company’s loss from operations before income taxes were as follows (in thousands):

	*Years ended December 31,*
	*2023*			*2022*			*2021*
Domestic	$	(52,886	)	$	(45,404	)	$	(21,229	)
Foreign		(3,153	)		(20,992	)		(32,931	)
Total loss before income taxes	$	(56,039	)	$	(66,396	)	$	(54,160	)

The provision for income tax expense (benefit) for the years ended December 31, was as follows (in thousands):

Current:	*2023*		*2022*		*2021*
Federal	$	—	$	—	$	—
State		1		1		2
Foreign		8		—		—
Total	$	9	$	1	$	2
Deferred:
Federal	$	—	$	—	$	—
State		—		—		—
Foreign		—		—		—
Total	$	—	$	—	$	—

Income tax (benefit) expense	$	9	$	1	$	2

Deferred income tax assets and liabilities result principally from net operating losses, different methods of recognizing depreciation, reserves for doubtful accounts and inventory, research and development credits and foreign tax credits. At December 31, the net deferred tax assets and liabilities are comprised of the following approximate amounts (in thousands):

	*2023*			*2022*
NOL carryforward	$	49,469		$	47,901
Inventory reserves		3,195			2,892
Unrealized gains and losses		355			363
Share-based compensation		1,013			914
Foreign tax credit		4,599			4,599
Research and development credits		10,998			10,505
Capitalized research and development		8,717
Interest		5,659			3,966
ASC 842 Assets		1,561			1,602
Other		941			776
Deferred tax assets		86,507			73,518
Less valuation allowance		(78,124	)		(69,680	)
Deferred tax assets, net		8,383			3,838
Depreciation and amortization		(6,992	)		(2,441	)
ASC 842 Liabilities		(1,391	)		(1,397	)
Deferred tax liabilities		(8,383	)		(3,838	)
Deferred tax assets, net	$	—		$	—

The Company has a U.S. net operating loss carry forward of approximately $112 million, $32.7 million of which, if unused, expires between 2026 and 2032 and $79.3 million of which, can be carried forward indefinitely. The Company has U.S. and state research and development tax credits of $11 million, which, if unused, expire between 2028 and 2043. In addition, the Company has foreign tax credits of $4.6 million, which, if unused, will expire in 2028. Utilization of U.S. net operating losses and tax credit carry forwards are subject to an annual limitation due to the ownership change limitations set forth in Internal Revenue Code Section 382. As of December 31, 2023, the Company had Taiwan net operating loss carry forwards of approximately $73.7 million and China net operating loss carry forwards of approximately $66.9 million. The carryforward period for the Taiwan net operating loss carry forwards is ten years, and the expiration period begins 2028. The carryforward period for China net operating loss carry forwards is ten years, and the expiration period begins 2029.

Management assesses the available positive and negative evidence to estimate whether sufficient future taxable income will be generated to permit use of the existing deferred tax assets. A significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended December 31, 2023. Such objective evidence limits the ability to consider other subjective evidence, such as our projections for future growth.

On the basis of this evaluation, as of December 31, 2023 and December 31, 2022, a valuation allowance of $78.1 million and $69.7 million, respectively, has been recorded to recognize only the portion of the deferred tax asset that is more likely than not to be realized. The amount of the deferred tax asset considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or increased or if objective negative evidence in the form of cumulative losses is no longer present and additional weight is given to subjective evidence such as our projections for growth.

The following table shows the change in the deferred tax valuation allowance as follows:

	*2023*			*2022*			*2021*
Beginning Balance, January 1	$	69,680		$	57,721		$	43,462
Change charged to expense/(income)		8,755			14,196			13,822
Change charged to currency translation adjustment		(311	)		(2,237	)		437
Ending Balance, December 31	$	78,124		$	69,680		$	57,721

A reconciliation of the U.S. federal income tax rate of 21% for the years ended December 31, 2023, 2022 and 2021, respectively, to the Company’s effective income tax rate follows (in thousands):

	*2023*			*2022*			*2021*
Expected taxes at statutory rate	$	(11,768	)	$	(13,943	)	$	(11,374	)
PPP loan forgiveness		—			—			(1,308	)
Non-deductible/non-taxable items		57			33			897
Global intangible low-taxed incom		2,568
Foreign rate differences		242			552			107
Foreign permanent differences		(1,212	)		(1,407	)		(1,320	)
Changes in valuation allowance		8,755			14,196			13,822
Share-based compensation		729			879			468
Research and development credits		(492	)		(626	)		(872	)
Extinguishment of debt		1,580			—			—
Foreign other		—			—			—
Other, net		(450	)		317			(418	)
Tax (benefit) expense	$	9		$	1		$	2

The Company's provision for income taxes in 2023 was higher than 2022 primarily due to state taxes and foreign taxes.

The Company's provision for income taxes in 2022 was lower than 2021 primarily due to state taxes.

The Company’s wholly owned subsidiary, Prime World is a tax-exempt entity under the Income Tax Code of the British Virgin Islands.

The Company’s wholly owned subsidiary, Global Technology, Inc., has enjoyed preferential tax concessions in China as a national high-tech enterprise. In March 2007, China’s parliament enacted the PRC Enterprise Income Tax Law, or the EIT Law, under which, effective January 1, 2008, China adopted a uniform income tax rate of 25% for all enterprises including foreign invested enterprises. However, Global Technology, Inc. has been recognized as a National high-tech enterprise since 2008 and entitled to a 15% reduced tax rate. In December 2023, Global Technology, Inc. again renewed its National high-tech enterprise certificate and therefore extended its three-year tax preferential status until December 2026. This tax holiday reduced its 2023, 2022 and 2021 income tax provision by approximately $0.0 million, $0.0 million, and $0.0 million, respectively. This tax holiday reduced its fiscal 2023, 2022, and 2021 diluted earnings per share by approximately $0.00, $0.00, and $0.00 respectively. Effective January 1, 2016, China expanded the scope of the National high-tech enterprise to include additional deductions for qualifying research and development.

As of December 31, 2023, 2022 and 2021, the total amount of unrecognized tax benefit was $0.2 million, $0.2 million, and $0.2 million, respectively. The following is a tabular reconciliation of the total amounts of unrecognized tax benefits (in thousands):

	*2023*		*2022*		*2021*
Unrecognized tax benefits — January 1	$	181	$	181	$	181
Gross increases — tax positions in prior period		—		—		—
Gross decreases — tax positions in prior period		—		—		—
Unrecognized tax benefits — December 31	$	181	$	181	$	181

The Company recognizes interest accrued related to unrecognized tax benefits and penalties as income tax expense. Related to the unrecognized tax benefits noted above, it has not accrued penalties or interest during 2023 as a result of net operating losses. During 2022 or 2021, the Company also accrued no penalties or interest.

The Company is subject to taxation in the United States and various states and foreign jurisdictions. The Company’s open tax years subject to examination in the U.S. federal and state jurisdictions are 2020 through 2023. To the extent allowed by law, the taxing authorities may have the right to examine prior periods where net operating losses or tax credits were generated and carried forward, and make adjustments up to the amount of the net operating loss or tax credit carryforward. The Company is subject to examination for tax years 2018 forward for various foreign jurisdictions.

In response to the COVID-19 pandemic, the CARES Act was signed into law on March 27, 2020. The CARES Act, among other things, includes tax provisions relating to refundable payroll tax credits, deferment of employer social security payments, net operating loss utilization and carryback periods, modifications to the net interest deduction limitations and technical corrections to tax depreciation methods for qualified improvement property (“QIP”). On December 27, 2020, the Taxpayer Certainty and Disaster Tax Relief Act of 2020 was enacted as part of the Consolidated Appropriations Act, 2021, followed by the American Rescue Plan Act on March 1, 2021. These laws, among many other provisions, expand and extend the Paycheck Protection Program (“PPP”), refundable employee retention tax credits previously made available under the CARES Act and allow a full deduction for business meals for the 2021 and 2022 tax years. During 2021, the Company recognized a tax benefit of $1.3 million on the non-taxable forgiveness of the PPP loan. However, the legislation had no material impact to income tax expense on the Company’s financial statements as a result of our valuation allowance.

On August 9, 2022, the Creating Helpful Incentives to Produce Semiconductors and Science Act, (the “CHIPS Act”) was signed into law. Among other things, the CHIPS Act provides for refundable tax credits and certain other financial incentives to further investments in domestic manufacturing. There was no material impact of this Act in 2023, and the Company has determined that any future impacts will depend on the extent to which the Company expands its semiconductor manufacturing operations in accordance with the requirements of the Act.

On August 16, 2022, legislation commonly known as the Inflation Reduction Act was signed into law. Among other things, the Inflation Reduction Act includes a 1% excise tax on corporate stock repurchases, applicable to repurchases after December 31, 2022, and also a new minimum tax based on book income. We do not currently expect the Inflation Reduction Act to have a material impact on our effective tax rate.

The Company expects any earnings of foreign subsidiaries to be indefinitely invested outside the United States. As of December 31, 2023, however, the Company does not have any accumulated undistributed earnings generated by foreign subsidiaries and has estimated that its tax basis in foreign subsidiaries exceeds its book basis. The Company has concluded that no deferred tax asset (DTA) should be recorded because at the present time it does not expect that the temporary book-tax basis difference that would create this DTA will reverse in the foreseeable future.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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Note L - Convertible Senior Notes - Schedule of Interest Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Amortization of debt issuance costs	$ 2,308	$ 902	$ 865
The 5% Convertible Senior Notes Due 2024 [Member]
Contractual interest expense	4,039	4,025
Amortization of debt issuance costs	849	826
Total interest cost	$ 4,888	$ 4,851
Effective interest rate	5.10%	5.10%

Note H - Property, Plant and Equipment

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment Disclosure [Text Block]

NOTE H—PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consisted of the following for the periods indicated (in thousands):

	*December 31, 2023*			*December 31, 2022*
Land improvements	$	806		$	806
Building and improvements		86,534			86,372
Machinery and equipment		257,842			251,216
Furniture and fixtures		5,449			5,382
Computer equipment and software		12,059			11,713
Transportation equipment		673			679
		363,363			356,168
Less accumulated depreciation and amortization		(194,086	)		(177,519	)
		169,277			178,649
Construction in progress		29,939			30,434
Land		1,101			1,101
Total property, plant and equipment, net	$	200,317		$	210,184

For the years ended December 31, 2023, 2022 and 2021, depreciation expense of property, plant and equipment was $19.7 million, $22.6 million, and $24.8 million, respectively. For the years December 31, 2023, 2022 and 2021, the capitalized interest was $0 million, $0.2 million, and $0.9 million, respectively.

As of December 31, 2023, the Company concluded that its continued loss history constitutes a triggering event as described in ASC 360-10-35-21, Property, Plant, and Equipment. The Company performed a recoverability test and concluded that future undiscounted cash flows exceed the carrying amount of the Company’s long-lived assets and therefore no impairment charge was recorded.

Note Q - Stockholders' Equity (Details Textual) - USD ($)	Feb. 26, 2021	Dec. 31, 2023	Dec. 05, 2023	Sep. 12, 2023	Jan. 05, 2023	Dec. 31, 2022
Common Stock, Shares Authorized (in shares)		80,000,000				80,000,000
Preferred Stock, Shares Authorized (in shares)		5,000,000				5,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.001	$ 0.001			$ 0.001
Minimum [Member]
Aggregated Offering Price				$ 35,000,000
Maximum [Member]
Aggregated Offering Price				$ 70,000,000
Initial ATM Offering [Member] \| Raymond James & Associates, Inc. [Member]
Common Stock, Maximum Amount to be Sold					$ 185,000,000
Second ATM Offering [Member] \| Raymond James & Associates, Inc. [Member]
Common Stock, Maximum Amount to be Sold	$ 35,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001
Agreement, Sales Agent Compensation, Percentage of Gross Sales	2.00%
Agreement, Maximum Reimbursement of Expenses in Connection with Registration of Shares	$ 10,000
Agreement, Maximum Reimbursement of Out-of-pocket Expenses	$ 30,000

Note L - Convertible Senior Notes (Tables)

12 Months Ended

Dec. 31, 2023

Convertible Debt [Table Text Block]

	*December 31, 2023*
Principal	$	80,214
Unamortized debt issuance costs		(3,981	)
Net carrying amount	$	76,233

Interest Income and Interest Expense Disclosure [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*
Contractual interest expense	$	4,039		$	4,025
Amortization of debt issuance costs		849			826
Total interest cost	$	4,888		$	4,851
Effective interest rate		5.1	%		5.1	%

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2020	0	25,110
Balance at Dec. 31, 2020	$ 0	$ 25	$ 354,685	$ 11,690	$ (88,509)	$ 277,891
Public offering of common stock, net (in shares)	0	1,552
Public offering of common stock, net	$ 0	$ 1	15,288	0	0	15,289
Stock options exercised, net of shares withheld for employee tax (in shares)	0	2
Stock options exercised, net of shares withheld for employee tax	$ 0	$ 0	8	0	0	8
Issuance of restricted stock, net of shares withheld for employee tax (in shares)	0	659
Issuance of restricted stock, net of shares withheld for employee tax	$ 0	$ 1	(959)	0	0	(958)
Share-based compensation	0	0	12,121	0	0	12,121
Foreign currency translation adjustment	0	0	0	4,381	0	4,381
Net loss	$ 0	$ 0	0	0	(54,162)	(54,162)
Balance (in shares) at Dec. 31, 2021	0	27,323
Balance at Dec. 31, 2021	$ 0	$ 27	381,143	16,071	(142,671)	254,570
Public offering of common stock, net (in shares)	0	437
Public offering of common stock, net	$ 0	$ 1	1,237	0	0	1,238
Stock options exercised, net of shares withheld for employee tax	$ 0	$ 0	0	0	0	0
Issuance of restricted stock, net of shares withheld for employee tax (in shares)	0	862
Issuance of restricted stock, net of shares withheld for employee tax	$ 0	$ 1	(454)	0	0	(453)
Share-based compensation	0	0	9,600	0	0	9,600
Foreign currency translation adjustment	0	0	0	(13,888)	0	(13,888)
Net loss	$ 0	$ 0	0	0	(66,397)	(66,397)
Balance (in shares) at Dec. 31, 2022	0	28,622
Balance at Dec. 31, 2022	$ 0	$ 29	391,526	2,183	(209,068)	184,670
Public offering of common stock, net (in shares)	0	8,275
Public offering of common stock, net	$ 0	$ 8	76,498	0	0	$ 76,506
Stock options exercised, net of shares withheld for employee tax (in shares)	0	48				48
Stock options exercised, net of shares withheld for employee tax	$ 0	$ 0	21	0	0	$ 21
Issuance of restricted stock, net of shares withheld for employee tax (in shares)	0	1,203
Issuance of restricted stock, net of shares withheld for employee tax	$ 0	$ 1	(957)	0	0	(956)
Share-based compensation	0	0	11,884	0	0	11,884
Foreign currency translation adjustment	0	0	0	(1,208)	0	(1,208)
Net loss	$ 0	$ 0	0	0	(56,048)	(56,048)
Balance (in shares) at Dec. 31, 2023	0	38,148
Balance at Dec. 31, 2023	$ 0	$ 38	$ 478,972	$ 975	$ (265,116)	$ 214,869

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net loss	$ (56,048)	$ (66,397)	$ (54,162)
Gain/(Loss) on foreign currency translation adjustment	(1,208)	(13,888)	4,381
Comprehensive loss	$ (57,256)	$ (80,285)	$ (49,781)

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Note C - Revenue Recognition - Revenue by Major Product Category (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue, net	$ 217,646	$ 222,818	$ 211,565
Percent of Revenue	100.00%	100.00%	100.00%
CATV [Member]
Revenue, net	$ 59,942	$ 118,169	$ 94,266
Percent of Revenue	27.50%	53.00%	44.60%
Data Center [Member]
Revenue, net	$ 141,213	$ 77,094	$ 97,461
Percent of Revenue	64.90%	34.60%	46.10%
Telecom [Member]
Revenue, net	$ 13,831	$ 24,727	$ 16,247
Percent of Revenue	6.40%	11.10%	7.70%
FTTH [Member]
Revenue, net	$ 56	$ 129	$ 957
Percent of Revenue	0.00%	0.10%	0.50%
Product and Service, Other [Member]
Revenue, net	$ 2,604	$ 2,699	$ 2,634
Percent of Revenue	1.20%	1.20%	1.20%

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounts receivable, allowance	$ 3	$ 28
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, shares authorized (in shares)	80,000,000	80,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares issued (in shares)	38,148,000	28,622,000
Common stock, shares outstanding (in shares)	38,148,000	28,622,000

Note E - Cash, Cash Equivalents and Restricted Cash

12 Months Ended

Dec. 31, 2023

Cash and Cash Equivalents Disclosure [Text Block]

NOTE E—CASH, CASH EQUIVALENTS AND RESTRICTED CASH

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the balance sheet that sum to the total of the same such amounts in the statement of cash flows (in thousands):

	*December 31,*		*December 31,*
	*2023*		*2022*
Cash and cash equivalents	$	45,366	$	24,685
Restricted cash		9,731		10,902
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$	55,097	$	35,587

Restricted cash includes guarantee deposits for customs duties, China government subsidy fund, and compensating balances associated with certain credit facilities. As of December 31, 2023 and 2022, there was $6.5 million and $8.7 million of restricted cash required for bank acceptance notes issued to vendors, respectively. There was $2.5 million and $1.1 million certificate of deposit with original maturity of 90 days or less associated with credit facilities with a bank in China as of December 31, 2023 and 2022 respectively. There was $0.7 million and $1.0 million guarantee deposits for customs duties as of December 31, 2023 and December 31, 2022.

Note M - Accrued Liabilities

12 Months Ended

Dec. 31, 2023

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

NOTE M—ACCRUED LIABILITIES

Accrued liabilities consisted of the following for the periods indicated (in thousands):

	*December 31, 2023*		*December 31, 2022*
Accrued payroll	$	12,146	$	9,702
Accrued employee benefits		3,376		3,265
Accrued state and local taxes		745		588
Accrued interest		341		1,597
Accrued shipping and tariff expenses		27		—
Advance payments		187		216
Accrued commission		649		937
Accrued professional fees		270		409
Accrued product warranty		255		140
Accrued other		553		368
Total accrued liabilities	$	18,549	$	17,222

Note I - Intangible Assets, Net (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Amortization of Intangible Assets	$ 0.7	$ 0.6	$ 0.5
Finite-Lived Intangible Assets, Remaining Amortization Period (Year)	6 years

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Feb. 20, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0001158114
Entity Registrant Name	APPLIED OPTOELECTRONICS, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-36083
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	76-0533927
Entity Address, Address Line One	13139 Jess Pirtle Blvd.
Entity Address, City or Town	Sugar Land
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77478
City Area Code	281
Local Phone Number	295-1800
Title of 12(b) Security	Common Stock, Par value $0.001
Trading Symbol	AAOI
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 169,814,245
Entity Common Stock, Shares Outstanding		38,398,085
Auditor Firm ID	248
Auditor Name	GRANT THORNTON LLP
Auditor Location	Houston, Texas

Note G - Inventories (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventory, LIFO Reserve, Period Charge	$ 8,728	$ 4,900	$ 3,889
Inventory Write-down	$ 10,600	$ 10,400	$ 16,800

Note I - Intangible Assets, Net - Future Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 683
2025	683
2026	683
2027	683
2028	683
2029	213
thereafter	0
Total	$ 3,628	$ 3,699

Note N - Other Income and Expense (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Other Nonoperating Income (Expense) [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*			*2021*
Foreign exchange transaction gain (loss)	$	711		$	(1,488	)	$	454
Government subsidy income		937			160			1,345
Other non-operating gain(loss)		(7,468	)		76			129
Loan forgiveness		—			—			6,229
Gain (loss) on disposal of assets		(51	)		47			(1	)
Total other gain (loss), net	$	(5,871	)	$	(1,205	)	$	8,156

Note O - Income Taxes (Details Textual) - USD ($) $ / shares in Thousands, $ in Thousands	12 Months Ended			37 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Nov. 30, 2011	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Assets, Operating Loss Carryforwards	$ 49,469	$ 47,901
Deferred Tax Assets, in Process Research and Development	10,998	10,505
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	4,599	4,599
Deferred Tax Assets, Valuation Allowance	$ 78,124	69,680	$ 69,680		$ 57,721	$ 43,462
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Unrecognized Tax Benefits, Ending Balance	$ 181	181	181		181
Income Tax Examination, Penalties and Interest Accrued, Total		0			$ 0
Effective Income Tax Rate Reconciliation, PPP Loan Forgiveness, Amount	0	0	(1,308)
Undistributed Earnings of Foreign Subsidiaries		0
Global Technology, Inc. [Member]
Income Tax Holiday, Aggregate Dollar Amount	$ 0	$ 0	$ 0
Income Tax Holiday, Income Tax Benefits Per Share (in dollars per share)	$ 0	$ 0	$ 0
State Administration of Taxation, China [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		25.00%
State Administration of Taxation, China [Member] \| Global Technology, Inc. [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent				15.00%
TAIWAN
Operating Loss Carryforwards	$ 73,700
Operating Loss Carryforwards, Carryforward Period (Year)	10 years
CHINA
Operating Loss Carryforwards	$ 66,900
Operating Loss Carryforwards, Carryforward Period (Year)	10 years
Domestic Tax Authority [Member]
Deferred Tax Assets, Operating Loss Carryforwards	$ 112,000
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	32,700
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	$ 79,300
Open Tax Year	2020 2021 2022 2023
State and Local Jurisdiction [Member]
Deferred Tax Assets, in Process Research and Development	$ 11,000
Open Tax Year	2020 2021 2022 2023
Foreign Tax Authority [Member]
Deferred Tax Assets, Tax Credit Carryforwards, Foreign	$ 4,600
Open Tax Year	2018 2019 2020 2021 2022 2023

Note P - Share-based Compensation - Performance Stock Unit/Awards Activity (Details) - Performance Shares [Member] $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Outstanding, number of shares (in shares) \| shares	766
Outstanding, weighted average fair value (in dollars per share)	$ 6.75
Outstanding, aggregate intrinsic value \| $	$ 1,447
Granted, number of shares (in shares) \| shares	767
Granted, weighted average fair value (in dollars per share)	$ 8.89
Granted, aggregate intrinsic value \| $	$ 3,566
Released, number of shares (in shares) \| shares	0
Released, weighted average share price on date of release (in dollars per share)
Released, weighted average fair value (in dollars per share)	$ 0
Released, aggregate intrinsic value \| $	$ 0
Cancelled/Forfeited, number of shares (in shares) \| shares	0
Cancelled/Forfeited, weighted average fair value (in dollars per share)	$ 0
Cancelled/Forfeited, aggregate intrinsic value \| $	$ 0
Outstanding, number of shares (in shares) \| shares	1,533
Outstanding, weighted average fair value (in dollars per share)	$ 7.82
Outstanding, aggregate intrinsic value \| $	$ 29,610
Vested and expected to vest, number of shares (in shares) \| shares	1,533
Vested and expected to vest, weighted average fair value (in dollars per share)	$ 7.82
Vested and expected to vest, aggregate intrinsic value \| $	$ 29,610

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

1.	Basis of Presentation

The consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries and are prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). All intercompany balances and transactions have been eliminated in consolidation.

Use of Estimates, Policy [Policy Text Block]

2.	Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ from those estimates in the consolidated financial statements and accompanying notes. Significant estimates and assumptions that impact these financial statements relate to, among other things, allowance for doubtful accounts, inventory reserve, product warranty costs, share-based compensation expense, estimated useful lives of property and equipment, and taxes.

Foreign Currency Transactions and Translations Policy [Policy Text Block]

3.	Foreign Currency Translation

The functional currency for the Company’s foreign operations is the local currency. The assets and liabilities of these operations are translated at the rate of exchange in effect on the balance sheet date and sales and expenses are translated at monthly average rates. The resulting gains or losses from translation are included in a separate component of other comprehensive income. There is no tax effect on the foreign currency translation because it is management’s intent to reinvest the undistributed earnings of its foreign subsidiaries indefinitely. Transaction gains and losses resulting from re-measuring monetary asset and liability accounts that are denominated in a currency other than a subsidiary’s functional currency are included in net foreign exchange gain and loss and are included in net income except for those intercompany balances that are long-term investments in nature. The translation gain or losses from the long-term investment nature of intercompany balances are treated as translation adjustments and included in comprehensive income.

Fair Value of Financial Instruments, Policy [Policy Text Block]

4.	Fair Value

The carrying value of cash, cash equivalents and short-term investments, accounts receivable, accounts payable, and note receivable approximate their historical fair values due to their short-term maturities. The carrying value of the debt approximates its fair value due to the short-term nature of the debt since it renews frequently at current interest rates. Management believes that the interest rates in effect at each year end represent the current market rates for similar borrowings.

The fair value measurement standard defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The standard characterizes inputs used in determining fair value according to a hierarchy that prioritized inputs based on the degree to which they are observable. The three levels of the fair value hierarchy are as follows:

Level 1—Inputs represent quoted prices in active markets for identical assets or liabilities.

Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active.

Level 3—Inputs that are not observable from objective sources, such as management’s internally developed assumptions used in pricing an asset or liability.

Assets and liabilities that are required to be fair valued on a recurring basis include money market funds, marketable securities, equity instruments and contingent consideration.

Money market funds are valued with Level 1 inputs, using quoted market prices, and are included in cash and cash equivalents on the Company’s consolidated balance sheets.

Cash and Cash Equivalents, Policy [Policy Text Block]

5.	Cash and Cash Equivalents

The Company considers all highly liquid securities with an original maturity of ninety days or less from the date of purchase to be cash equivalents. Cash in foreign accounts was approximately $17.7 million and $17.5 million at December 31, 2023 and 2022, respectively.

The Company maintains cash and cash equivalents at U.S. financial institutions for which the combined account balances in individual institutions may exceed Federal Deposit Insurance Corporation (“FDIC”) insurance coverage and, as a result, there is a concentration of credit risk related to amounts on deposit in excess of FDIC insurance coverage. As of December 31, 2023, approximately $36.8 million of U.S. deposits were not covered by FDIC insurance. The Company has not experienced any losses and believes it is not exposed to any significant risk with such accounts.

Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]

6.	Restricted Cash/Compensating Balances

Restricted cash includes guarantee deposits for customs duties and compensating balances associated with credit facilities.

Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]

7.	Accounts Receivable/Allowance for Doubtful Accounts

The Company carries its accounts receivable at the net amount that it estimates to be collectible. An allowance for uncollectable accounts is maintained through a charge against operations. The allowance is determined by management review of outstanding amounts per customer, historical payments and the aging of accounts.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

8.	Concentration of Credit Risk and Significant Customers

Financial instruments which potentially subject the Company to concentrations of credit risk include cash, cash equivalents and accounts receivable. The Company places all cash and cash equivalents with high-credit quality financial institutions.

The Company performs ongoing credit valuations of its customers’ financial condition whenever deemed necessary and generally does not require deposits or collateral to support customer receivables. The historical amount of losses on uncollectible accounts has been within the Company’s estimates. The Company generates much of its revenue from a limited number of customers. In 2023, 2022 and 2021, its top five customers represented 85.6%, 78.2%, and 67% of its revenue, respectively. In 2023, Microsoft, ATX and Digicomm represented 46.6%, 15.6% and 11.3% of its revenue, respectively. In 2022, ATX and Microsoft represented 47.3% and 18.4% of its revenue.

The five largest receivable balances for customers represented an aggregate of 75.4% and 86.9% of total accounts receivable at December 31, 2023 and 2022, respectively. As of December 31, 2023, Digicomm represented 35.2% of total accounts receivable and ATX represented 21.4% of total accounts receivable. As of December 31, 2022, ATX represented 64.9% of total accounts receivable, respectively. No other customer represented greater than ten percent of revenue in 2023 or 2022 had greater than ten percent of total accounts receivable at December 31, 2023 or 2022.

Inventory, Policy [Policy Text Block]

9.	Inventories

Inventories are stated at the lower of cost (average-cost method) or net realizable value. Work in process and finished goods includes materials, labor and allocated overhead. The Company assesses the valuation of its inventory on a periodic basis and provides write-offs for the value of estimated excess and obsolete inventory based on estimates of future demand. Inventory reserves are recorded to account for the excess and obsolete inventory combined with the lower of cost or net realizable value assessments. To develop the reserve, the Company developed certain percentages that determine the extent of inventory reserve adjustments based on the age of the inventory. Such percentages were determined through analysis of the inventory to determine each product's lifespan, a review historical write-offs or scrapped inventory, and an assessment by product engineers of the possibility of obsolescence for each product.

Property, Plant and Equipment, Policy [Policy Text Block]

10.

Property, Plant and Equipment

Property, plant and equipment are stated at cost, net of accumulated depreciation and amortization. The Company calculates depreciation using the straight-line method over the following estimated useful lives:

	*Useful lives (in years)*

Buildings		20 - 42
Land improvements		10
Machinery and equipment		2 - 20
Furniture and fixtures		3 - 7
Computer equipment and software		3 - 10
Leasehold improvements		The shorter of the life of the applicable lease or the useful life of the improvement
Transportation equipment		5

Major improvements are capitalized and expenditures for maintenance and repairs are expensed as incurred. Construction in progress represents property, plant and equipment under construction or being installed. Costs include original cost, installation, construction and other direct costs which include interest on borrowings used to finance the asset. Construction in progress is transferred to the appropriate fixed asset account and depreciation commences when the asset has been substantially completed and placed in service.

Land use rights allow the Company rights for 50 years to certain land in Ningbo, China on which the Company built a facility that included office space, manufacturing operations and employee dormitories. The land use rights are recorded at cost and are amortized on the straight-line basis over the useful life of the related contract. The land use rights expire on October 7, 2054 and December 28, 2067.

Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]

11.

Intangible Assets

Intangible assets consist of intellectual property that is stated at cost less accumulated amortization. As of December 31, 2023, the Company had 326 total patents issued. The costs incurred to obtain such patents have been capitalized and are being amortized over an estimated life between 10 and 20 years. The Company periodically evaluates its intangible assets to determine whether events or changes in circumstances indicate that a patent or trademark may not be applicable to the Company’s current products or is no longer in use. If such a determination is made, the intangible asset is impaired and the remaining value of the patent or trademark will be expensed at that time.

Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]

12.

Impairment of Long-Lived Assets

The Company accounts for impairment of long-lived assets in accordance with Accounting Standards Codification (“ASC”) 360, Property, Plant and Equipment, (“ASC 360”). Long-lived assets consist primarily of property, plant and equipment, right-of-use assets and intangible assets. In accordance with ASC 360, the Company evaluates the carrying value of long-lived assets when it determines a triggering event has occurred, or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When indicators exist, recoverability of assets is measured by a comparison of the carrying value of the asset group to the estimated undiscounted future net cash flows expected to be generated by the asset group. Examples of such triggering events include a significant disposal of a portion of such assets, an adverse change in the market involving the business employing the related asset, a significant decrease in the benefits realized from an acquired business, difficulties or delays in integrating the business, and a significant change in the operations of an acquired business. If such assets are determined not to be recoverable, the Company performs an analysis of the fair value of the asset group and will recognize an impairment loss when the fair value is less than the carrying amounts of such assets. The fair value, based on reasonable and supportable assumptions and projections, require subjective judgments. Depending on the assumptions and estimates used, the appraised fair value projected in the evaluation of long-lived assets can vary within a range of outcomes. The Company considers the likelihood of possible outcomes in determining the best estimate for the fair value of the assets. The Company did not record any asset impairment charges in 2023, 2022 or 2021.

Comprehensive Income, Policy [Policy Text Block]

13.

Comprehensive Income (Loss)

ASC 220, Comprehensive Income, (“ASC 220”) establishes rules for reporting and display of comprehensive income (loss) and its components. ASC 220 requires that unrealized gains and losses on the Company’s foreign currency translation adjustments be included in comprehensive income (loss).

Share-Based Payment Arrangement [Policy Text Block]

14.

Share-based Compensation

The Company accounts for share-based compensation in accordance with the provisions of ASC 718, Compensation—Stock Compensation. Share-based compensation expense is recognized based on the grant date fair value in order to recognize compensation cost for those shares expected to vest. Compensation cost is recognized on a straight-line basis over the vesting period of the restricted stock units and adjusted as forfeitures occur.

Revenue from Contract with Customer [Policy Text Block]

15.

Revenue Recognition

The Company derives revenue from the manufacture and sale of fiber optic networking products. Revenue recognition follows the criteria of ASC 606, Revenue from Contracts with Customers. Specifically, the Company recognizes revenue when obligations under the terms of a contract with its customer are satisfied; generally this occurs with the transfer of control of products or services at point of time or over times. When the Company receives payments and its obligations to customers are not satisfied, the Company will recognize the payment as Unearned Revenue from customers.

Standard Product Warranty, Policy [Policy Text Block]

16.

Product Warranty

The Company generally offers a one-year limited warranty for its products but it can extend for longer periods of three to five years for certain products sold to certain customers. The Company estimates the costs that may be incurred under its basic limited warranty and records a liability for the amount of such costs at the time when product defects occur. Factors that affect the Company’s warranty liability include the historical and anticipated rates of warranty claims and cost to repair. While the Company believes that its warranty accrual is adequate, the actual warranty costs may exceed the accrual, in which case the cost of sales will increase in the future. As of December 31, 2023 and 2022, the amount of accrued warranty was $0.25 million and $0.1 million, respectively. Changes in products warranty were as follows (in thousands):

	*Year ended December 31,*
	*2023*			*2022*
Beginning Balance, January 1	$	140		$	263
Warranty costs incurred		(44	)		(85	)
Provision for warranty		159			(38	)
Ending Balance, December 31	$	255		$	140

Advertising Cost [Policy Text Block]

17.

Advertising Costs

Advertising costs are charged to operations as incurred and amounted to approximately $0.8 million, $0.8 million, and $0.1 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Research and Development Expense, Policy [Policy Text Block]

18.

Research and Development

Research and development costs are charged to operations as incurred. The Company receives reimbursement for certain development costs, which offset with expense up to the reimbursable amount.

Shipping And Handling Costs [Policy Text Block]

19.

Shipping and Handling Costs

Shipping and handling costs are included in operating expenses as fulfillment costs unless we bill our customers for shipping and handling charges, which are included in net sales for the applicable period, and the corresponding shipping and handling expense is reported in cost of sales.

Income Tax, Policy [Policy Text Block]

20.

Income Taxes

The Company accounts for income taxes in accordance with the provisions of ASC 740, Income Taxes. The liability method is used to account for deferred income taxes. Under the liability method, deferred tax assets and liabilities are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The ability to realize deferred tax assets is evaluated annually and a valuation allowance is provided if it is unlikely that the deferred tax assets will not give rise to future benefits in the Company’s tax returns.

The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) it determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, it recognizes the largest amount of tax benefit that is more than 50% likely to be realized upon ultimate settlement with the related tax authority.

The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying consolidated statement of operations. Accrued interest and penalties are included on the related tax liability line in the consolidated balance sheet.

Global Intangible Low-Taxed Income Provisions (GILTI) [Policy Text Block]

21.

Global Intangible Low-taxed Income Provisions ("GILTI")

One of the base broadening provisions of the U.S. Tax Cuts and Jobs Act of 2017 (“the 2017 Act”) is the global intangible low-taxed income provisions ("GILTI"). In accordance with guidance issued by the FASB staff, the Company has adopted an accounting policy to treat any GILTI inclusions as a period cost if and when incurred. Thus, for the fiscal years ended December 31, 2023, December 31, 2022, and December 31, 2021, deferred taxes were computed without consideration of the possible future impact of the GILTI provisions, and any current year impact was recorded as a part of the current portion of income tax expense.

New Accounting Pronouncements, Policy [Policy Text Block]

22.

Recent Accounting Pronouncements

Recent Accounting Pronouncements Adopted in 2023

There was no accounting pronouncement adopted in 2023.

Recent Accounting Pronouncements Yet to be Adopted

In December 2023, the FASB issued ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures", which requires the Company to disclose disaggregated jurisdictional and categorical information for the tax rate reconciliation, income taxes paid and other income tax related amounts. This guidance is effective for annual periods beginning after December 15, 2024, with early adoption permitted. The adoption is expected to enhance the Company's Notes to the Consolidated Financial Statements. The Company is currently evaluating the impact the new standard will have on its financial statements and related disclosure.

In November 2023, the FASB issued ASU 2023-07 "Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures", which requires the Company to expand the breadth and frequency of segment disclosures to include additional information about significant segment expenses, the chief operating decision maker (CODM) and other items, and also require the annual disclosures on an interim basis. This guidance is effective for annual periods beginning after December 15, 2023, with early adoption permitted. The Company is currently evaluating the impact the new standard will have on its financial statements and related disclosure.

In October 2023, the FASB issued ASU 2023-06 "Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative", which amends U.S. GAAP to include 14 disclosure requirements that are currently required under SEC Regulation S-X or Regulation S-K. Each amendment will be effective on the date on which the SEC removes the related disclosure requirement from SEC Regulation S-X or Regulation S-K. The Company has evaluated the new standard and determined that it will have no material impact on its financial statements or disclosures since the Company is already subject to the relevant SEC disclosure requirements.

Note J - Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	*Quoted prices*		*Significant*
	*in active*		*other*
	*markets for*		*observable*		*Significant*
	*identical*		*remaining*		*unobservable*
	*assets (Level 1)*		*inputs (Level 2)*		*inputs (Level 3)*		*Total*
Assets:
Cash and cash equivalents	$	45,366	$	—	$	—	$	45,366
Restricted cash		9,731		—		—		9,731
Note receivable		—		219		—		219
Total assets	$	55,097	$	219	$	—	$	55,316
Liabilities:
Bank acceptance payable		—	$	15,482		—	$	15,482
Convertible senior notes		—		76,519		—		76,519
Total liabilities	$	—	$	92,001	$	—	$	92,001

	*Quoted prices*		*Significant*
	*in active*		*other*
	*markets for*		*observable*		*Significant*
	*identical*		*remaining*		*unobservable*
	*assets (Level 1)*		*inputs (Level 2)*		*inputs (Level 3)*		*Total*
Assets:
Cash and cash equivalents	$	24,685	$	—	$	—	$	24,685
Restricted cash		10,902		—		—		10,902
Note receivable		—		339		—		339
Total assets	$	35,587	$	339	$	—	$	35,926
Liabilities:
Bank acceptance payable		—	$	12,337		—	$	12,337
Convertible senior notes		—		58,314		—		58,314
Total liabilities	$	—	$	70,651	$	—	$	70,651

Note P - Share-based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

						Weighted				Weighted
				*Weighted*		*Average*				*Average*
				*Average*		*Share Price*		*Weighted*		*Remaining*		*Aggregate*
	*Number of*			*Exercise*		*on Date of*		*Average*		*Contractual*		*Intrinsic*
	*shares*			*Price*		*Exercise*		*Fair Value*		*Life*		*Value*
	(in thousands, except price data)
Outstanding, January 1, 2023		263		$	10.41			$	5.45		0.71	$	—
Exercised		(48	)		11.33		16.23		5.81		0.03		237
Forfeited		(214	)		10.18				5.36				1,955
Outstanding, December 31, 2023		1			13.84				7.12		0.08		8
Exercisable, December 31, 2023		1			13.84				7.12		0.08		8
Vested and expected to vest		1			13.84				7.12		0.08		8

Share-Based Payment Arrangement, Performance Shares, Activity [Table Text Block]

			Weighted
			Average Share	Weighted		Aggregate
	*Number of*		*Price on Date*	*Average Fair*		*Intrinsic*
	*shares*		*of Release*	*Value*		*Value*
	(in thousands, except price data)
Outstanding at January 1, 2023		766		$	6.75	$	1,447
Granted		767			8.89		3,566
Released		—			—		—
Cancelled/Forfeited		—			—		—
Outstanding, December 31, 2023		1,533			7.82		29,610
Vested and expected to vest		1,533			7.82		29,610

Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]

				Weighted
				Average Share		Weighted		Aggregate
	*Number of*			*Price on Date*		*Average Fair*		*Intrinsic*
	*shares*			*of Release*		*Value*		*Value*
	(in thousands, except price data)
Outstanding at January 1, 2023		2,209				$	5.76	$	4,176
Granted		2,200					4.76		10,449
Released		(1,397	)	$	5.61		6.15		7,833
Cancelled/Forfeited		(139	)				3.91		2,692
Outstanding, December 31, 2023		2,873					4.89		55,507
Vested and expected to vest		2,873					4.89		55,507

Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	*2023*		*2022*		*2021*
Cost of goods sold	$	524	$	488	$	885
Research and development		1,492		1,332		2,173
Sales and marketing		1,110		857		1,115
General and administrative		8,758		6,923		7,948
Total share-based compensation expense	$	11,884	$	9,600	$	12,121

Note E - Cash, Cash Equivalents and Restricted Cash (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Cash and Cash Equivalents [Table Text Block]

	*December 31,*		*December 31,*
	*2023*		*2022*
Cash and cash equivalents	$	45,366	$	24,685
Restricted cash		9,731		10,902
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$	55,097	$	35,587

Note R - Segment and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2023

Revenue from External Customers by Geographic Areas [Table Text Block]

	*Year ended December 31,*
	*2023*		*2022*		*2021*
Revenues:
United States	$	30,798	$	7,423	$	14,633
Taiwan		143,528		164,144		99,201
China		43,320		51,251		97,731
	$	217,646	$	222,818	$	211,565

Long-Lived Assets by Geographic Areas [Table Text Block]

	*As of December 31,*
	*2023*		*2022*		*2021*
Long-lived assets:
United States	$	75,283	$	80,048	$	87,709
Taiwan		47,668		50,777		63,644
China		91,050		93,888		108,509
	$	214,001	$	224,713	$	259,862

Note E - Cash, Cash Equivalents and Restricted Cash - Summary of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash and cash equivalents	$ 45,366	$ 24,685
Restricted cash	9,731	10,902
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$ 55,097	$ 35,587

Note I - Intangible Assets, Net

12 Months Ended

Dec. 31, 2023

Intangible Assets Disclosure [Text Block]

NOTE I—INTANGIBLE ASSETS

Intangible assets consisted of the following for the periods indicated (in thousands):

	*December 31, 2023*
	*Gross*		*Accumulated*			*Intangible*
	*Amount*		*amortization*			*assets, net*
Patents	$	9,502	$	(5,981	)	$	3,521
Trademarks		138		(31	)	$	107
Total intangible assets	$	9,640	$	(6,012	)	$	3,628

	*December 31, 2022*
	*Gross*		*Accumulated*			*Intangible*
	*Amount*		*amortization*			*assets, net*
Patents	$	8,994	$	(5,330	)	$	3,664
Trademarks		56		(21	)		35
Total intangible assets	$	9,050	$	(5,351	)	$	3,699

For the years ended December 31, 2023, 2022 and 2021, amortization expense for intangible assets, included in general and administrative expenses on the income statement, was $0.7 million, $0.6 million and $0.5 million, respectively. The remaining weighted average amortization period for intangible assets is approximately six years.

At December 31, 2023, future amortization expense for intangible assets is estimated to be (in thousands):

	*December 31, 2023*
2024	$	683
2025		683
2026		683
2027		683
2028		683
2029		213
thereafter		-
Total	$	3,628

Note B - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Useful Lives of Property, Plant and Equipment [Table Text Block]

	*Useful lives (in years)*

Buildings		20 - 42
Land improvements		10
Machinery and equipment		2 - 20
Furniture and fixtures		3 - 7
Computer equipment and software		3 - 10
Leasehold improvements		The shorter of the life of the applicable lease or the useful life of the improvement
Transportation equipment		5

Schedule of Product Warranty Liability [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*
Beginning Balance, January 1	$	140		$	263
Warranty costs incurred		(44	)		(85	)
Provision for warranty		159			(38	)
Ending Balance, December 31	$	255		$	140

Note D - Leases - Components of Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating lease expense	$ 1,146	$ 1,161
Financing lease expense	27	32
Short Term lease expense	22	27
Total lease expense	$ 1,195	$ 1,220
Weighted Average Remaining Lease Term (Years) - operating leases (Year)	5 years 1 month 6 days	6 years 1 month 28 days
Weighted Average Remaining Lease Term (Years) - financing leases (Year)		9 months 29 days
Weighted Average Discount Rate - operating leases	3.30%	3.21%
Weighted Average Discount Rate - financing leases	0.00%	5.00%
Operating cash flows from operating leases	$ 1,250	$ 1,234
Operating cash flows from financing lease	2	4
Financing cash flows from financing lease	63	19	$ 18
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 0	$ 0

Note O - Income Taxes - Provision for Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Federal	$ 0	$ 0	$ 0
State	1	1	2
Foreign	8	0	0
Total	9	1	2
Federal	0	0	0
State	0	0	0
Foreign	0	0	0
Total	0	0	0
Income tax (benefit) expense	$ 9	$ 1	$ 2

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Note F - Earnings Per Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Text Block]

NOTE F—EARNINGS PER SHARE

Basic net loss per share has been computed using the weighted-average number of shares of common stock outstanding during the period. Diluted net loss per share has been computed using the weighted-average number of shares of common stock and dilutive potential common shares from options and restricted stock units outstanding during the period. In periods with net losses, normally dilutive shares become anti-dilutive. Therefore, basic and dilutive earnings per share are the same.

The following table presents the computation of the basic and diluted net loss per share for the periods indicated (in thousands):

	*Year ended December 31,*
	*2023*			*2022*			*2021*
Numerator:
Net loss	$	(56,048	)	$	(66,397	)	$	(54,162	)
Denominator:
Weighted average shares used to compute net loss per share
Basic		31,944			27,846			26,912
Effect of dilutive options and restricted stock units		—			—			—
Diluted		31,944			27,846			26,912
Net loss per share
Basic	$	(1.75	)	$	(2.38	)	$	(2.01	)
Diluted	$	(1.75	)	$	(2.38	)	$	(2.01	)

The following potentially dilutive securities were excluded from diluted net loss per share as their effect would have been antidilutive (in thousands):

	*As of December 31,*
	*2023*		*2022*
Employee stock options		-		-
Restricted stock units		1,167		1
Shares for convertible senior notes		5,264		4,587
Total antidilutive shares		6,431		4,588

Note K - Notes Payable and Long-term Debt - Schedule of Notes Payable and Long-term Debt (Details) (Parentheticals) - Revolving Credit Facility [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Nov. 16, 2022
CIT Northbridge Credit, LLC [Member] \| Loan Security and Guarantee Agreement [Member]
Long-term debt, maximum	$ 27,800	$ 27,800	$ 27,780
Long-term debt, interest	8.984%	8.984%
CIT Northbridge Credit, LLC [Member] \| Loan Security and Guarantee Agreement [Member] \| Minimum [Member]
Long-term debt, maturity date	Dec. 14, 2023	Dec. 14, 2023
CIT Northbridge Credit, LLC [Member] \| Loan Security and Guarantee Agreement [Member] \| Maximum [Member]
Long-term debt, maturity date	Nov. 16, 2025	Nov. 16, 2025
SPD Bank [Member]
Long-term debt, maximum	$ 19,040	$ 19,040
Long-term debt, maturity date	May 24, 2024	May 24, 2024
SPD Bank [Member] \| Minimum [Member]
Long-term debt, interest	4.57%	4.57%
SPD Bank [Member] \| Maximum [Member]
Long-term debt, interest	6.12%	6.12%
China Zheshang Bank Co., Ltd [Member] \| The ¥200M Credit Facility [Member]
Long-term debt, maximum	$ 26,650	$ 26,650
Long-term debt, maturity date	Jun. 06, 2027	Jun. 06, 2027
China Zheshang Bank Co., Ltd [Member] \| The ¥200M Credit Facility [Member] \| Minimum [Member]
Long-term debt, interest	4.45%	4.45%
China Zheshang Bank Co., Ltd [Member] \| The ¥200M Credit Facility [Member] \| Maximum [Member]
Long-term debt, interest	6.60%	6.60%

Note Q - Stockholders' Equity

12 Months Ended

Dec. 31, 2023

Equity [Text Block]

NOTE Q—STOCKHOLDERS’ EQUITY

Common Stock

The Company’s Amended and Restated Certificate of Incorporation authorizes the issuance of up to 80,000,000 shares of common stock, all of which have been designated voting common stock.

Preferred Stock

The Company’s Amended and Restated Certificate of Incorporation authorizes the issuance of up to 5,000,000 shares of preferred stock.

Public Offerings of Common Stock

On January 5, 2023, the Company filed a Registration Statement on Form S- 3 with the Securities and Exchange Commission, which was declared effective on March 21, 2023, providing for the public offer and sale of certain securities of the Company from time to time, at our discretion, up to an aggregate amount of $185 million. Pursuant to Rule 415(a)( 6) under the Securities Act, the securities registered pursuant to this registration statement include unsold securities previously registered for sale pursuant to our previously filed Registration Statement on Form S- 3, which became effective on January 9, 2020.

On March 24, 2023, we entered into an Equity Distribution Agreement (the "Agreement") with Raymond James & Associates (the "Sales Agent") pursuant to which the Company may issue and sell shares of the Company’s common stock, par value $0.001 per share (the "Shares") having an aggregate offering price of up to $35 million (the "ATM Offering"), from time to time through the Sales Agent. Upon delivery of a placement notice and subject to the terms and conditions of the Agreement, sales, if any, of the Shares will be made through the Sales Agent in transactions that are deemed to be “at the market” offerings as defined in Rule 415 of the Securities Act of 1933, as amended (the "Securities Act"), including sales made through the facilities of the Nasdaq Global Market, the principal trading market for the Company’s common stock, on any other existing trading market for the Company’s common stock, to or through a market maker or as otherwise agreed by the Company and the Sales Agent. In the placement notice, the Company will designate the maximum number of Shares to be sold through the Sales Agent, the time period during which sales are requested to be made, the minimum price for the Shares to be sold, and any limitation on the number of Shares that may be sold in any one day. Subject to the terms and conditions of the Agreement, the Sales Agent will use its commercially reasonable efforts to sell Shares on the Company’s behalf up to the designated amount specified in the placement notice. The Company has no obligation to sell any Shares under the Agreement and may at any time suspend offers and sales of the Shares under the Agreement.

The Agreement provides that the Sales Agent will be entitled to compensation of up to 2% of the gross sales price of the Shares sold through the Sales Agent from time to time. The Company has also agreed to reimburse the Sales Agent for certain specified expenses in connection with the registration of Shares under state blue sky laws and any filing with, and clearance of the offering by, the Financial Industry Regulatory Authority Inc., not to exceed $10,000 in the aggregate, and any associated application fees incurred. Additionally, if the Agreement is terminated under certain circumstances, and the Company fails to sell a minimum amount of the Shares as set forth in the Agreement, then the Company has agreed to reimburse the Sales Agent for reasonable out-of-pocket expenses, including the reasonable fees and disbursements of counsel incurred by the Sales Agent, up to a maximum of $30,000 in the aggregate. The Company agreed to indemnify the Sales Agent against certain liabilities, including liabilities under the Securities Act, or to contribute to payments that the Sales Agent may be required to make because of any of those liabilities.

On September 12, 2023, we entered into Amendment No. 1 to the Agreement with the Sales Agent, to increase the aggregate offering price from $35 million to $70 million. In November, 2023, we completed sales under the ATM Offering.

The details of the shares of common stock sold through the ATM Offering through December 31, 2023 are as follows (in thousands, except shares and weighted average per share price):

Distribution Agent	*Month*	*Weighted Average Per Share Price*		*Number of Shares Sold*		*Net Proceeds*		*Compensation to Distribution Agent*
Raymond James & Associates, Inc.	Feb 2023	$	2.811		158	$	436	$	9
Raymond James & Associates, Inc.	Jun 2023		4.036		2,497		9,879		202
Raymond James & Associates, Inc.	Aug 2023		11.645		1,150		13,124		268
Raymond James & Associates, Inc.	Sept 2023		10.184		892		8,901		182
Raymond James & Associates, Inc.	Oct 2023		11.003		1,043		11,244		229
Raymond James & Associates, Inc.	Nov 2023		12.572		2,068		25,473		520
Total					7,808	$	69,057	$	1,410

The entire disclosure for equity.

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Note E - Cash, Cash Equivalents and Restricted Cash (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Restricted Cash and Cash Equivalents, Current	$ 9,731	$ 10,902
CHINA
Certificates of Deposit, at Carrying Value	2,500	1,100
Bankers Acceptance [Member]
Restricted Cash and Cash Equivalents, Current	6,500	8,700
Guarantee Deposits for Customs Duties [Member]
Restricted Cash and Cash Equivalents, Current	$ 700	$ 1,000

Note H - Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Table Text Block]

	*December 31, 2023*			*December 31, 2022*
Land improvements	$	806		$	806
Building and improvements		86,534			86,372
Machinery and equipment		257,842			251,216
Furniture and fixtures		5,449			5,382
Computer equipment and software		12,059			11,713
Transportation equipment		673			679
		363,363			356,168
Less accumulated depreciation and amortization		(194,086	)		(177,519	)
		169,277			178,649
Construction in progress		29,939			30,434
Land		1,101			1,101
Total property, plant and equipment, net	$	200,317		$	210,184

Note R - Segment and Geographic Information - Asset Information by Geographic Region (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Long-lived assets	$ 214,001	$ 224,713	$ 259,862
UNITED STATES
Long-lived assets	75,283	80,048	87,709
TAIWAN
Long-lived assets	47,668	50,777	63,644
CHINA
Long-lived assets	$ 91,050	$ 93,888	$ 108,509

Note O - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	*Years ended December 31,*
	*2023*			*2022*			*2021*
Domestic	$	(52,886	)	$	(45,404	)	$	(21,229	)
Foreign		(3,153	)		(20,992	)		(32,931	)
Total loss before income taxes	$	(56,039	)	$	(66,396	)	$	(54,160	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Current:	*2023*		*2022*		*2021*
Federal	$	—	$	—	$	—
State		1		1		2
Foreign		8		—		—
Total	$	9	$	1	$	2
Deferred:
Federal	$	—	$	—	$	—
State		—		—		—
Foreign		—		—		—
Total	$	—	$	—	$	—

Income tax (benefit) expense	$	9	$	1	$	2

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	*2023*			*2022*
NOL carryforward	$	49,469		$	47,901
Inventory reserves		3,195			2,892
Unrealized gains and losses		355			363
Share-based compensation		1,013			914
Foreign tax credit		4,599			4,599
Research and development credits		10,998			10,505
Capitalized research and development		8,717
Interest		5,659			3,966
ASC 842 Assets		1,561			1,602
Other		941			776
Deferred tax assets		86,507			73,518
Less valuation allowance		(78,124	)		(69,680	)
Deferred tax assets, net		8,383			3,838
Depreciation and amortization		(6,992	)		(2,441	)
ASC 842 Liabilities		(1,391	)		(1,397	)
Deferred tax liabilities		(8,383	)		(3,838	)
Deferred tax assets, net	$	—		$	—

Summary of Valuation Allowance [Table Text Block]

	*2023*			*2022*			*2021*
Beginning Balance, January 1	$	69,680		$	57,721		$	43,462
Change charged to expense/(income)		8,755			14,196			13,822
Change charged to currency translation adjustment		(311	)		(2,237	)		437
Ending Balance, December 31	$	78,124		$	69,680		$	57,721

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	*2023*			*2022*			*2021*
Expected taxes at statutory rate	$	(11,768	)	$	(13,943	)	$	(11,374	)
PPP loan forgiveness		—			—			(1,308	)
Non-deductible/non-taxable items		57			33			897
Global intangible low-taxed incom		2,568
Foreign rate differences		242			552			107
Foreign permanent differences		(1,212	)		(1,407	)		(1,320	)
Changes in valuation allowance		8,755			14,196			13,822
Share-based compensation		729			879			468
Research and development credits		(492	)		(626	)		(872	)
Extinguishment of debt		1,580			—			—
Foreign other		—			—			—
Other, net		(450	)		317			(418	)
Tax (benefit) expense	$	9		$	1		$	2

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	*2023*		*2022*		*2021*
Unrecognized tax benefits — January 1	$	181	$	181	$	181
Gross increases — tax positions in prior period		—		—		—
Gross decreases — tax positions in prior period		—		—		—
Unrecognized tax benefits — December 31	$	181	$	181	$	181

Note I - Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	*December 31, 2023*
	*Gross*		*Accumulated*			*Intangible*
	*Amount*		*amortization*			*assets, net*
Patents	$	9,502	$	(5,981	)	$	3,521
Trademarks		138		(31	)	$	107
Total intangible assets	$	9,640	$	(6,012	)	$	3,628

	*December 31, 2022*
	*Gross*		*Accumulated*			*Intangible*
	*Amount*		*amortization*			*assets, net*
Patents	$	8,994	$	(5,330	)	$	3,664
Trademarks		56		(21	)		35
Total intangible assets	$	9,050	$	(5,351	)	$	3,699

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

	*December 31, 2023*
2024	$	683
2025		683
2026		683
2027		683
2028		683
2029		213
thereafter		-
Total	$	3,628

Note L - Convertible Senior Notes - Schedule of Carrying Value of Convertible Senior Notes (Details) - The 5% Convertible Senior Notes Due 2024 [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 05, 2023	Mar. 05, 2019
Principal	$ 80,214	$ 80,200	$ 80,500
Unamortized debt issuance costs	(3,981)
Net carrying amount	$ 76,233

Note O - Income Taxes - Reconciliation of the U.S. Federal Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Expected taxes at statutory rate	$ (11,768)	$ (13,943)	$ (11,374)
PPP loan forgiveness	0	0	(1,308)
Non-deductible/non-taxable items	57	33	897
Global intangible low-taxed incom	2,568
Foreign rate differences	242	552	107
Foreign permanent differences	(1,212)	(1,407)	(1,320)
Changes in valuation allowance	8,755	14,196	13,822
Share-based compensation	729	879	468
Research and development credits	(492)	(626)	(872)
Extinguishment of debt	1,580	0	0
Foreign other	0	0	0
Other, net	(450)	317	(418)
Income tax (benefit) expense	$ 9	$ 1	$ 2

Note H - Property, Plant and Equipment - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, plant and equipment, gross	$ 363,363	$ 356,168
Less accumulated depreciation and amortization	(194,086)	(177,519)
Property, plant and equipment, net before construction in progress and land	169,277	178,649
Property, plant and equipment, net	200,317	210,184
Land Improvements [Member]
Property, plant and equipment, gross	806	806
Building and Building Improvements [Member]
Property, plant and equipment, gross	86,534	86,372
Machinery and Equipment [Member]
Property, plant and equipment, gross	257,842	251,216
Furniture and Fixtures [Member]
Property, plant and equipment, gross	5,449	5,382
Computer Equipment and Software [Member]
Property, plant and equipment, gross	12,059	11,713
Vehicles [Member]
Property, plant and equipment, gross	673	679
Construction in Progress [Member]
Property, plant and equipment, net	29,939	30,434
Land [Member]
Property, plant and equipment, net	$ 1,101	$ 1,101

Note D - Leases

12 Months Ended

Dec. 31, 2023

Lessee, Operating and Finance Leases [Text Block]

NOTE D— Leases

The Company leases space under non-cancellable operating leases for manufacturing facilities, research and development offices and certain storage facilities and apartments. These leases do not contain contingent rent provisions. The Company also leases certain machinery, office equipment and a vehicle under operating leases. Many of its leases include both lease (e.g. fixed payments including rent, taxes, and insurance costs) and non-lease components (e.g. common-area or other maintenance costs) which are accounted for as a single lease component as the Company has elected the practical expedient to group lease and non-lease components for all leases. Several of the leases include one or more options to renew which have been assessed and either included or excluded from the calculation of the lease liability of the ROU asset based on management’s intentions and individual fact patterns. Several warehouses and apartments have non-cancellable lease terms of less than one-year and therefore, the Company has elected the practical expedient to exclude these short-term leases from its ROU asset and lease liabilities.

As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate, which is the rate incurred to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Based on the applicable lease terms and current economic environment, the Company applies a location approach for determining the incremental borrowing rate.

Lease expense is included under general and administrative expenses and was $1.2 million, $1.2 million, and $1.3 million, respectively, for the years ended December 31, 2023, 2022 and 2021, respectively. The Components of lease expense were as follows for the periods indicated (in thousands):

	*Year ended December 31,*		*Year ended December 31,*
	*2023*		*2022*
Operating lease expense	$	1,146	$	1,161
Financing lease expense		27		32
Short Term lease expense		22		27
Total lease expense	$	1,195	$	1,220

Maturities of lease liabilities are as follows for the future one-year periods ending December 31, (in thousands):

	Operating			Financing		Total
2024	$	1,330		$	—	$	1,330
2025		1,307			—		1,307
2026		1,106			—		1,106
2027		1,092			—		1,092
2028		1,093			—		1,093
2029 and thereafter		463			—		463
Total lease payments	$	6,391		$	—	$	6,391
Less imputed interest		(516	)		—		(516	)
Present value	$	5,875		$	—	$	5,875

The weighted average remaining lease term and discount rate for operating leases were as follows for the periods indicated:

	*December 31,*			*December 31,*
	*2023*			*2022*
Weighted Average Remaining Lease Term (Years) - operating leases		5.10			6.16
Weighted Average Remaining Lease Term (Years) - financing leases		—			0.83
Weighted Average Discount Rate - operating leases		3.30	%		3.21	%
Weighted Average Discount Rate - financing leases		—			5.00	%

Supplemental cash flow information related to operating leases was as follows for the periods indicated (in thousands):

	*Year ended December 31,*		*Year ended December 31,*
	*2023*		*2022*
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases		1,250		1,234
Operating cash flows from financing lease		2		4
Financing cash flows from financing lease		63		19
Right-of-use assets obtained in exchange for new operating lease liabilities		-		—

Note P - Share-based Compensation - Restricted Stock Unit/Awards Activity (Details) - Restricted Stock Units (RSUs) [Member] $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Outstanding, number of shares (in shares) \| shares	2,209
Outstanding, weighted average fair value (in dollars per share)	$ 5.76
Outstanding, aggregate intrinsic value \| $	$ 4,176
Granted, number of shares (in shares) \| shares	2,200
Granted, weighted average fair value (in dollars per share)	$ 4.76
Granted, aggregate intrinsic value \| $	$ 10,449
Released, number of shares (in shares) \| shares	(1,397)
Released, weighted average share price on date of release (in dollars per share)	$ 5.61
Released, weighted average fair value (in dollars per share)	$ 6.15
Released, aggregate intrinsic value \| $	$ 7,833
Cancelled/Forfeited, number of shares (in shares) \| shares	(139)
Cancelled/Forfeited, weighted average fair value (in dollars per share)	$ 3.91
Cancelled/Forfeited, aggregate intrinsic value \| $	$ 2,692
Outstanding, number of shares (in shares) \| shares	2,873
Outstanding, weighted average fair value (in dollars per share)	$ 4.89
Outstanding, aggregate intrinsic value \| $	$ 55,507
Vested and expected to vest, number of shares (in shares) \| shares	2,873
Vested and expected to vest, weighted average fair value (in dollars per share)	$ 4.89
Vested and expected to vest, aggregate intrinsic value \| $	$ 55,507

Note L - Convertible Senior Notes

12 Months Ended

Dec. 31, 2023

Convertible Debt [Text Block]

NOTE L—Convertible Senior Notes

On March 5, 2019, the Company issued $80.5 million of 5% convertible senior notes due 2024 (the “2024 Notes”). On December 5, 2023, the Company issued approximately $80.2 million aggregate principal amount of 5.250% convertible senior notes due 2026 (the "2026 Notes"), and on the same day consummated various separate, privately negotiated exchange agreements with certain holders of its 2024 Notes to exchange or repurchase approximately $80.2 million principal amount of the 2024 Notes for aggregate consideration consisting of approximately $81.1 million in cash, which included accrued interest on the 2024 Notes, and approximately 466,368 shares of the Company's common stock, par value $0.001 per share.

The 2026 Notes were issued pursuant to an Indenture, dated as of December 5, 2023, (the "Indenture"), between the Company and Computershare Trust Company, N.A., as trustee. The 2026 Notes will bear interest at a rate of 5.250% per year and will pay interest semi-annually in arrears on June 15 and December 15 of each year, beginning on June 15, 2024. The 2026 Notes will mature on December 15, 2026, unless earlier converted, redeemed or repurchased in accordance with their terms.

The following table presents the carrying value of the 2026 Notes for the periods indicated (in thousands):

	*December 31, 2023*
Principal	$	80,214
Unamortized debt issuance costs		(3,981	)
Net carrying amount	$	76,233

The conversion rate for the 2026 Notes is 65.6276 shares of the Company’s common stock per $1,000 principal amount of the 2026 Notes (which is equivalent to a conversion price of approximately $15.24 per share of the Company’s common stock, representing a premium of approximately 15% over the last reported sale price of the Company’s common stock on November 30, 2023 of $13.25 per share), subject to adjustment. Before September 15, 2026, holders of the 2026 Notes will have the right to convert their 2026 Notes only upon the occurrence of certain events. From and after September 15, 2026, holders of the 2026 Notes may convert their 2026 Notes at any time at their election until the close of business on the second scheduled trading day immediately before the maturity date. The Company will settle conversions by paying or delivering, as applicable, cash, shares of its common stock or a combination of cash and shares of its common stock, at the Company’s election, based on the applicable conversion rate(s).

Initially there are no guarantors of the 2026 Notes, but the 2026 Notes will be fully and unconditionally guaranteed, on a senior, unsecured basis by certain of the Company’s future domestic subsidiaries. The 2026 Notes are the Company’s senior, unsecured obligations and are equal in right of payment with existing and future senior, unsecured indebtedness, senior in right of payment to the Company’s existing and future indebtedness that is expressly subordinated to the 2026 Notes and effectively subordinated to the Company’s existing and future secured indebtedness, to the extent of the value of the collateral securing that indebtedness. The Note Guarantee (as defined in the Indenture) of each future guarantor, if any, will be such guarantor’s senior, unsecured obligations and is equal in right of payment with existing and future senior, unsecured indebtedness, senior in right of payment to such future guarantor’s existing and future indebtedness that is expressly subordinated to the 2026 Notes and effectively subordinated to such future guarantor’s existing and future secured indebtedness, to the extent of the value of the collateral securing that indebtedness.

The Indenture contains covenants that limit the Company’s ability and the ability of our subsidiaries to, among other things: (i) incur or guarantee additional indebtedness or issue disqualified stock; and (ii) create or incur liens.

The 2026 Notes will be redeemable, in whole or in part (subject to certain limitations described in the Indenture), at the Company’s option at any time, and from time to time, on or after December 15, 2024 and on or before the 40th scheduled trading day immediately before the maturity date, at a cash redemption price equal to the principal amount of the 2026 Notes to be redeemed, plus accrued and unpaid interest, if any, to, but excluding, the redemption date, but only if the last reported sale price per share of the Company’s common stock exceeds 130% of the conversion price on ( 1) each of at least 20 trading days, whether or not consecutive, during the 30 consecutive trading days ending on, and including, the trading day immediately before the date the Company sends the related redemption notice; and ( 2) the trading day immediately before the date it sends such notice.

In addition, the 2026 Notes will be redeemable, in whole or in part, at the Company’s option at any time, and from time to time, on or before the 40th scheduled trading day immediately before the maturity date, at a cash redemption price equal to the principal amount of the 2026 Notes to be redeemed, plus accrued and unpaid interest, if any, to, but excluding, the redemption date (subject to the right of a holder of 2026 Notes as of the close of business on a record date to receive the related interest payment on the corresponding interest payment date), if the Company completes the "Specified Divestiture" of (x) one or more of its manufacturing facilities located in the People’s Republic of China and/or (y) significant assets located in the People’s Republic of China which relate to the Company’s transceiver business and multi-channel optical sub-assembly products (or any substantially related assets), for aggregate consideration in cash to the Company of not less than the U.S. Dollar equivalent of $150,000,000 (measured at the time of completion).

Calling any Convertible Note for redemption will constitute a “Make-whole fundamental change” (as defined in the Indenture) with respect to that Convertible Note, in which case the conversion rate applicable to the conversion of that Convertible Note will be increased in certain circumstances if it is converted after it is called for redemption.

In addition, if the Specified Divestiture is completed, then each holder of 2026 Notes will have the right to require the Company to repurchase its 2026 Notes for cash on a date of the Company’s choosing, which must be a business day that is no more than 35, nor less than 20, business days after we send the related notice of Specified Divestiture. The repurchase price for a note tendered for such repurchase will be equal to the principal amount of the 2026 Notes to be repurchased, plus accrued and unpaid interest, if any, to, but excluding, the repurchase date (subject to the right of a holder of 2026 Notes as of the close of business on a record date to receive the related interest payment on the corresponding interest payment date).

Moreover, if the Company undergoes a fundamental change, as described in the Indenture, holders of the 2026 Notes may require the Company to repurchase for cash all or part of their 2026 Notes at a repurchase price equal to 100% of the principal amount of the 2026 Notes to be repurchased, plus accrued and unpaid interest to, but excluding, the required repurchase date.

Additionally, the 2026 Notes are subject to customary events of default. No sinking fund is provided for the 2026 Notes.

Pursuant to the guidance in ASC 815-40, Contracts in Entity’s Own Equity, the Company evaluated whether the conversion feature of the note needed to be bifurcated from the host instrument as a freestanding financial instrument. Under ASC 815-40, to qualify for equity classification (or non-bifurcation, if embedded) the instrument (or embedded feature) must be both (1) indexed to the issuer’s own stock and (2) meet the requirements of the equity classification guidance. Based upon the Company’s analysis, it was determined the conversion option is indexed to its own stock and also met all the criteria for equity classification contained in ASC 815-40-25-7 and 815-40-25-10. Accordingly, the conversion option is not required to be bifurcated from the host instrument as a freestanding financial instrument. Since the conversion feature meets the equity scope exception from derivative accounting, the Company then evaluated whether the conversion feature needed to be separately accounted for as an equity component under ASC 470-20, Debt with Conversion and Other Options. The Company determined that notes should be accounted for in their entirety as a liability.

The following table sets forth interest expense information related to the 2024 Notes (in thousands):

	*Year ended December 31,*
	*2023*			*2022*
Contractual interest expense	$	4,039		$	4,025
Amortization of debt issuance costs		849			826
Total interest cost	$	4,888		$	4,851
Effective interest rate		5.1	%		5.1	%

Note N - Other Income and Expense

12 Months Ended

Dec. 31, 2023

Other Nonoperating Income and Expense [Text Block]

NOTE N—OTHER INCOME AND EXPENSE

Other income and expense consisted of the following for the periods indicated (in thousands):

	*Year ended December 31,*
	*2023*			*2022*			*2021*
Foreign exchange transaction gain (loss)	$	711		$	(1,488	)	$	454
Government subsidy income		937			160			1,345
Other non-operating gain(loss)		(7,468	)		76			129
Loan forgiveness		—			—			6,229
Gain (loss) on disposal of assets		(51	)		47			(1	)
Total other gain (loss), net	$	(5,871	)	$	(1,205	)	$	8,156

Note Q - Stockholders' Equity - Stock Sold in Offering (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended						12 Months Ended			34 Months Ended
	Nov. 30, 2023	Oct. 31, 2023	Sep. 30, 2023	Aug. 31, 2023	Jun. 30, 2023	Feb. 28, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023
Net Proceeds							$ 68,984	$ 1,238	$ 15,397
Raymond James & Associates, Inc. [Member] \| Second ATM Offering [Member]
Weighted Average Per Share Price (in dollars per share)	$ 12.572	$ 11.003	$ 10.184	$ 11.645	$ 4.036	$ 2.811
Number of Shares Sold (in shares)	2,068	1,043	892	1,150	2,497	158				7,808
Net Proceeds	$ 25,473	$ 11,244	$ 8,901	$ 13,124	$ 9,879	$ 436				$ 69,057
Compensation to Distribution Agent	$ 520	$ 229	$ 182	$ 268	$ 202	$ 9				$ 1,410

Note K - Notes Payable and Long-term Debt - Schedule of Notes Payable and Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Long-term debt	$ 23,197	$ 58,242
Less debt issuance costs, net	0	(1,168)
Grand total	23,197	57,074
Less current portion	(23,197)	(57,074)
Non-current portion	0	0
Bank acceptance notes issued to vendors with a zero percent interest rate	15,482	12,337
CIT Northbridge Credit, LLC [Member] \| Revolving Credit Facility [Member] \| Loan Security and Guarantee Agreement [Member]
Long-term debt	0	25,000
SPD Bank [Member] \| Revolving Credit Facility [Member]
Long-term debt	12,608	13,102
China Zheshang Bank Co., Ltd [Member] \| Revolving Credit Facility [Member] \| The ¥200M Credit Facility [Member]
Long-term debt	$ 10,589	$ 20,140

Note N - Other Income and Expense - Other Income and Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Foreign exchange transaction gain (loss)	$ 711	$ (1,488)	$ 454
Government subsidy income	937	160	1,345
Other non-operating gain(loss)	(7,468)	76	129
Loan forgiveness	(0)	(0)	6,229
Gain (loss) on disposal of assets	(51)	47	(1)
Total other gain (loss), net	$ (5,871)	$ (1,205)	$ 8,156

Note M - Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Accrued Liabilities [Table Text Block]

	*December 31, 2023*		*December 31, 2022*
Accrued payroll	$	12,146	$	9,702
Accrued employee benefits		3,376		3,265
Accrued state and local taxes		745		588
Accrued interest		341		1,597
Accrued shipping and tariff expenses		27		—
Advance payments		187		216
Accrued commission		649		937
Accrued professional fees		270		409
Accrued product warranty		255		140
Accrued other		553		368
Total accrued liabilities	$	18,549	$	17,222

Note B - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Significant Accounting Policies [Text Block]

NOTE B—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

1.	Basis of Presentation

2.	Use of Estimates

3.	Foreign Currency Translation

4.	Fair Value

Level 1—Inputs represent quoted prices in active markets for identical assets or liabilities.

Level 3—Inputs that are not observable from objective sources, such as management’s internally developed assumptions used in pricing an asset or liability.

Assets and liabilities that are required to be fair valued on a recurring basis include money market funds, marketable securities, equity instruments and contingent consideration.

Money market funds are valued with Level 1 inputs, using quoted market prices, and are included in cash and cash equivalents on the Company’s consolidated balance sheets.

5.	Cash and Cash Equivalents

6.	Restricted Cash/Compensating Balances

Restricted cash includes guarantee deposits for customs duties and compensating balances associated with credit facilities.

7.	Accounts Receivable/Allowance for Doubtful Accounts

8.	Concentration of Credit Risk and Significant Customers

9.	Inventories

10.

Property, Plant and Equipment

	*Useful lives (in years)*

Buildings		20 - 42
Land improvements		10
Machinery and equipment		2 - 20
Furniture and fixtures		3 - 7
Computer equipment and software		3 - 10
Leasehold improvements		The shorter of the life of the applicable lease or the useful life of the improvement
Transportation equipment		5

11.

Intangible Assets

12.

Impairment of Long-Lived Assets

13.

Comprehensive Income (Loss)

14.

Share-based Compensation

15.

Revenue Recognition

16.

Product Warranty

	*Year ended December 31,*
	*2023*			*2022*
Beginning Balance, January 1	$	140		$	263
Warranty costs incurred		(44	)		(85	)
Provision for warranty		159			(38	)
Ending Balance, December 31	$	255		$	140

17.

Advertising Costs

18.

Research and Development

Research and development costs are charged to operations as incurred. The Company receives reimbursement for certain development costs, which offset with expense up to the reimbursable amount.

19.

Shipping and Handling Costs

20.

Income Taxes

21.

Global Intangible Low-taxed Income Provisions ("GILTI")

22.

Recent Accounting Pronouncements

Recent Accounting Pronouncements Adopted in 2023

There was no accounting pronouncement adopted in 2023.

Recent Accounting Pronouncements Yet to be Adopted

Note C - Revenue Recognition (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Contract with Customer, Liability	$ 1,803	$ 3,000

Note D - Leases (Tables)

12 Months Ended

Dec. 31, 2023

Lease, Cost [Table Text Block]

	*Year ended December 31,*		*Year ended December 31,*
	*2023*		*2022*
Operating lease expense	$	1,146	$	1,161
Financing lease expense		27		32
Short Term lease expense		22		27
Total lease expense	$	1,195	$	1,220

	*December 31,*			*December 31,*
	*2023*			*2022*
Weighted Average Remaining Lease Term (Years) - operating leases		5.10			6.16
Weighted Average Remaining Lease Term (Years) - financing leases		—			0.83
Weighted Average Discount Rate - operating leases		3.30	%		3.21	%
Weighted Average Discount Rate - financing leases		—			5.00	%

	*Year ended December 31,*		*Year ended December 31,*
	*2023*		*2022*
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases		1,250		1,234
Operating cash flows from financing lease		2		4
Financing cash flows from financing lease		63		19
Right-of-use assets obtained in exchange for new operating lease liabilities		-		—

Lessee, Operating and Finance Lease, Liability, Maturity [Table Text Block]

	Operating			Financing		Total
2024	$	1,330		$	—	$	1,330
2025		1,307			—		1,307
2026		1,106			—		1,106
2027		1,092			—		1,092
2028		1,093			—		1,093
2029 and thereafter		463			—		463
Total lease payments	$	6,391		$	—	$	6,391
Less imputed interest		(516	)		—		(516	)
Present value	$	5,875		$	—	$	5,875

Note F - Earnings Per Share - Computation of Basic and Diluted Net Income (Loss) per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net loss	$ (56,048)	$ (66,397)	$ (54,162)
Basic (in shares)	31,944,259	27,846,387	26,912,141
Effect of dilutive options and restricted stock units (in shares)	0	0	0
Diluted (in shares)	31,944,259	27,846,387	26,912,141
Basic (in dollars per share)	$ (1.75)	$ (2.38)	$ (2.01)
Diluted (in dollars per share)	$ (1.75)	$ (2.38)	$ (2.01)

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Note P - Share-based Compensation - Option Activity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2023
Outstanding, number of shares (in shares)	263
Outstanding, weighted average exercise price (in dollars per share)	$ 10.41
Outstanding, weighted average fair value (in dollars per share)	$ 5.45
Outstanding, weighted average remaining contractual life (Year)	29 days	8 months 15 days
Outstanding, aggregate intrinsic value	$ 8		$ 0
Exercised, number of shares (in shares)	(48)
Exercised, weighted average exercise price (in dollars per share)	$ 11.33
Exercised, weighted average share price on date of exercise (in dollars per share)	16.23
Exercised, weighted average fair value (in dollars per share)	$ 5.81
Exercised, aggregate intrinsic value	$ 237
Forfeited, number of shares (in shares)	(214)
Forfeited, weighted average exercise price (in dollars per share)	$ 10.18
Forfeited, weighted average fair value (in dollars per share)	$ 5.36
Forfeited, aggregate intrinsic value	$ 1,955
Outstanding, number of shares (in shares)	1	263
Outstanding, weighted average exercise price (in dollars per share)	$ 13.84	$ 10.41
Outstanding, weighted average fair value (in dollars per share)	$ 7.12	$ 5.45
Exercisable, number of shares (in shares)	1
Exercisable, weighted average exercise price (in dollars per share)	$ 13.84
Exercisable, weighted average fair value (in dollars per share)	$ 7.12
Exercisable, weighted average remaining contractual life (Year)	29 days
Exercisable, aggregate intrinsic value	$ 8
Vested and expected to vest, number of shares (in shares)	1
Vested and expected to vest, weighted average exercise price (in dollars per share)	$ 13.84
Vested and expected to vest, weighted average fair value (in dollars per share)	$ 7.12
Vested and expected to vest, weighted average remaining contractual life (Year)	29 days
Vested and expected to vest, aggregate intrinsic value	$ 8

Note K - Notes Payable and Long-term Debt

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Text Block]

NOTE K—NOTES PAYABLE AND LONG-TERM DEBT

Notes payable and long-term debt consisted of the following for the periods indicated (in thousands):

	*December 31, 2023*			*December 31, 2022*
Revolving line of credit with a U.S. bank up to $27.8 million with interest at 8.984%, maturing the earlier of either 12/14/2023 or 11/16/2025 if the convertible debt remained in effect		—		$	25,000
Revolving line of credit with a China bank up to $19.04 million with interest from 4.57% to 6.12%, maturing May 24, 2024		12,608			13,102
Credit facility with a China bank up to $26.65 million with interest of 4.45% to 6.6%, maturing June 6, 2027		10,589			20,140
Sub-total		23,197			58,242
Less debt issuance costs, net		—			(1,168	)
Grand total		23,197			57,074
Less current portion		(23,197	)		(57,074	)
Non-current portion	$	-		$	-

Bank Acceptance Notes Payable
Bank acceptance notes issued to vendors with a zero percent interest rate	$	15,482		$	12,337

The current portion of long-term debt is the amount payable within one year of the balance sheet date of December 31, 2023.

On November 16, 2022, the Company entered into a Loan Security and Guarantee Agreement (the “Credit Facility”) with CIT Northbridge Credit, LLC, as agent for secured parties. The Credit Facility provided the Company with a three-year, $27.78 million revolving line of credit. Borrowings under the Credit Facility were to be used to repay senior debt with Truist Bank and for working capital needs, capital expenditures, and other corporate purposes. The Company's obligations under the Credit Facility were secured by the Company's inventory, accounts receivable, instruments, equipment, intellectual property, and all business assets with the exception of real estate and all foreign assets. Borrowings were to bear interest at a rate equal to the Secured Overnight Financing Rate (SOFR) plus 3.75%, while monthly average usage was less than 50% of the Credit Facility, otherwise SOFR plus 4.75%. The Credit Facility was to become due at the earlier date of either November 16, 2025 or 91 days prior to the maturity of the 2024 Notes. On August 16, 2023, the Company delivered a termination notice to CIT to terminate the Credit Facility. As a result of the Company's delivery of such termination notice, the Credit Facility was terminated effective as of November 17, 2023 and was fully repaid.

On May 24, 2019, the Company’s China subsidiary, Global, entered into a five-year revolving credit line agreement, totaling 180,000,000 RMB (the “SPD Credit Line”), or approximately $25.4 million, and a mortgage security agreement (the “Security Agreement”), with Shanghai Pudong Development Bank Co., Ltd ("SPD"). Borrowing under the SPD Credit Line will be used for general corporate and capital investment purposes, including the issuance of bank acceptance notes to Global’s vendors. The total SPD Credit Line of 180 million RMB is inclusive of all credit facilities previously entered into with SPD including: a 30 million RMB credit facility entered into on May 7, 2019; and a 9.9 million RMB credit facility entered into on April 30, 2019 and $2 million credit facility entered into on May 8, 2019. Global may draw upon the SPD Credit Line on an as-needed basis at any time during the 5-year term; however, draws under the SPD Credit Line may become due and repayable to SPD at SPD’s discretion due to changes in Chinese government regulations and/or changes in Global’s financial and operational condition. Each draw will bear interest equal to SPD’s commercial banking interest rate effective on the day of the applicable draw. Global’s obligations under the SPD Credit Line will be secured by real property owned by Global and mortgaged to the Bank under the terms of the Security Agreement. As of December 31, 2023, $12.6 million was outstanding under the SPD Credit Line and the outstanding balance of bank acceptance notes issued to vendors was $12.5 million.

On June 7, 2022, the Company's China Subsidiary, Global, entered a security agreement with China Zheshang Bank in Ningbo City, China ("CZB") for a five-year credit line agreement, totaling 200,000,000 RMB (the "¥200M Credit Facility"), or approximately $29.9 million. Global may draw upon the ¥200M Credit Facility between June 7, 2022 and June 6, 2027 (" ¥200M Credit Period"). During the ¥200M Credit Period, Global may request to draw upon the ¥200M Credit Facility on an as-needed basis; however, draws under the ¥200M Credit Facility may become due and repayable to CZB at CZB’s discretion due to changes in Chinese government regulations and/or changes in Global’s financial and operational condition. Each draw will be facilitated by a separate credit agreement specifying the terms of each draw and will bear interest equal to CZB's commercial banking interest rate effective on the day of the applicable draw. Global’s obligations under the ¥200M Credit Facility will be secured by real property owned by Global and mortgaged to CZB under the terms of the Real Estate Security Agreement. On December 21, 2023, Global entered into an asset pool business cooperation agreement ("Asset Pool Agreement") and an asset pool pledge contract ("Pledge Contract") (referred to collectively as the Pledge Asset Line"), with CZB, which supplements the existing ¥200M Credit Facility. The Pledge Asset Line does not constitute a new credit line or an increase to the existing credit limits. Global may draw upon the Pledge Asset Line between December 21, 2023 and December 21, 2025 ("Asset Pool Period"). During the Asset Pool Period, Global may request to draw upon the Pledge Asset Line on an as-needed bases; however, amount of available credit under the Pledge Asset Line and approval of each draw may be reduced or declined by CZB due to changes in Chinese government regulations and/or changes in Global's financial and operational condition. Each draw will be facilitated by a separate credit agreement specifying the terms of each draw and will bear interest equal to CZB's commercial banking interest rate effective on the day of the applicable draw. Global's obligations under the Pledge Asset Line will be secured by certain financial assets, including but not limited to, deposit receipts, domestic accounts receivable and electronic commercial paper. As of December 31, 2023, $10.6 million was outstanding under the ¥200M Credit Facility and the outstanding balance of bank acceptance notes issued to vendors was $2.9 million.

As of December 31, 2023 and December 31, 2022, the Company had $22.5 million and $13.3 million of unused borrowing capacity, respectively.

As of December 31, 2023 and December 31, 2022, there was $9.7 million and $9.9 million of restricted cash, investments or security deposits associated with the loan facilities, respectively.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Note C - Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2023