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Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2020	Jul. 31, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Entity Registrant Name	SiTime Corporation
Entity Central Index Key	0001451809
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock Shares Outstanding		16,715,995
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Title of 12(b) Security	Common Stock, $0.0001 par value per share
Trading Symbol	SITM
Security Exchange Name	NASDAQ
Entity File Number	001-39135
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	02-0713868
Entity Address, Address Line One	5451 Patrick Henry Drive
Entity Address, City or Town	Santa Clara
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95054
City Area Code	408
Local Phone Number	328-4400
Document Quarterly Report	true
Document Transition Report	false

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 102,486	$ 63,418
Accounts receivable, net	13,001	17,659
Related party accounts receivable	581	1,073
Inventories	14,781	11,911
Prepaid expenses and other current assets	1,581	5,601
Total current assets	132,430	99,662
Property and equipment, net	10,415	9,288
Intangible assets, net	3,002	4,489
Right-of-use assets, net	9,467	9,790
Other assets	162	162
Total assets	155,476	123,391
Current liabilities:
Accounts payable	5,004	3,869
Accrued expenses and other current liabilities	8,333	8,442
Loan obligations	35,000	41,000
Total current liabilities	48,337	53,311
Lease liabilities	7,570	7,940
Total liabilities	55,907	61,251
Commitments and contingencies (Note 10)
Stockholders’ equity:
Common stock, $0.0001 par value - 200,000 shares authorized; 16,716 and 14,968 shares issued and outstanding at June 30, 2020 and December 31, 2019	2	2
Additional paid-in capital	164,287	116,162
Accumulated deficit	(64,720)	(54,024)
Total stockholders’ equity	99,569	62,140
Total liabilities and stockholders’ equity	$ 155,476	$ 123,391

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares, issued	16,716,000	14,968,000
Common stock, shares, outstanding	16,716,000	14,968,000

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Statement [Abstract]
Revenue	$ 21,473	$ 15,843	$ 43,215	$ 30,660
Cost of revenue	11,490	9,469	23,256	16,697
Gross profit	9,983	6,374	19,959	13,963
Operating expenses:
Research and development	7,398	6,249	14,422	12,069
Selling, general and administrative	7,856	5,106	15,664	9,297
Total operating expenses	15,254	11,355	30,086	21,366
Loss from operations	(5,271)	(4,981)	(10,127)	(7,403)
Interest expense	(313)	(456)	(616)	(894)
Other income (expense), net	(20)	(11)	48	(21)
Loss before income taxes	(5,604)	(5,448)	(10,695)	(8,318)
Income tax benefit (expense)	1	(1)	(1)	(1)
Net loss	(5,603)	(5,449)	(10,696)	(8,319)
Net loss attributable to common stockholders and comprehensive loss	$ (5,603)	$ (5,449)	$ (10,696)	$ (8,319)
Net loss per share attributable to common stockholders, basic and diluted	$ (0.36)	$ (0.54)	$ (0.70)	$ (0.83)
Weighted-average shares used to compute basic and diluted net loss per share	15,371	10,000	15,191	10,000

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Beginning Balance at Dec. 31, 2018	$ 11,015	$ 1	$ 58,431	$ (47,417)
Beginning Balance, Shares at Dec. 31, 2018		10,000
Net loss	(8,319)			(8,319)
Ending Balance at Jun. 30, 2019	2,696	$ 1	58,431	(55,736)
Ending Balance, Shares at Jun. 30, 2019		10,000
Beginning Balance at Mar. 31, 2019	8,145	$ 1	58,431	(50,287)
Beginning Balance, Shares at Mar. 31, 2019		10,000
Net loss	(5,449)			(5,449)
Ending Balance at Jun. 30, 2019	2,696	$ 1	58,431	(55,736)
Ending Balance, Shares at Jun. 30, 2019		10,000
Beginning Balance at Dec. 31, 2019	$ 62,140	$ 2	116,162	(54,024)
Beginning Balance, Shares at Dec. 31, 2019	14,968	14,968
Stock-based compensation expense	$ 5,831		5,831
Net loss	(10,696)			(10,696)
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and other offering costs	45,789		45,789
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and other offerings costs, Shares		1,525
Issuance of shares upon vesting of restricted stock units, net of tax withholdings	(3,495)		(3,495)
Issuance of shares upon vesting of restricted stock units, net of tax withholdings, Shares		223
Ending Balance at Jun. 30, 2020	$ 99,569	$ 2	164,287	(64,720)
Ending Balance, Shares at Jun. 30, 2020	16,716	16,716
Beginning Balance at Mar. 31, 2020	$ 58,014	$ 2	117,129	(59,117)
Beginning Balance, Shares at Mar. 31, 2020		15,061
Stock-based compensation expense	3,076		3,076
Net loss	(5,603)			(5,603)
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and other offering costs	45,789		45,789
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and other offerings costs, Shares		1,525
Issuance of shares upon vesting of restricted stock units, net of tax withholdings	(1,707)		(1,707)
Issuance of shares upon vesting of restricted stock units, net of tax withholdings, Shares		130
Ending Balance at Jun. 30, 2020	$ 99,569	$ 2	$ 164,287	$ (64,720)
Ending Balance, Shares at Jun. 30, 2020	16,716	16,716

- Definition

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

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+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References + Details

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities:
Net loss	$ (10,696)	$ (8,319)
Adjustments to reconcile net loss to net cash provided by operating activities
Depreciation and amortization expense	3,696	4,057
Non-cash operating lease cost	826	435
Stock-based compensation expense	5,831
Impairment of internal-use software	173
Changes in assets and liabilities:
Accounts receivable, net	4,658	7,704
Related party accounts receivable	492	795
Inventories	(3,054)	3,446
Prepaid expenses and other assets	4,019	(151)
Accounts payable	491	(1,548)
Accrued expenses and other liabilities	758	(593)
Lease liabilities	(1,539)	(650)
Net cash provided by operating activities	5,655	5,176
Cash flows from investing activities
Purchase of property and equipment	(1,675)	(354)
Cash paid for intangibles	(1,206)	(988)
Net cash used in investing activities	(2,881)	(1,342)
Cash flows from financing activities
Proceeds from public offering, net of underwriting discounts and commissions and other offering costs	45,789	(62)
Tax withholding paid on behalf of employees for net share settlement	(3,495)
Proceeds from loans from financial institutions	35,000
Principal payments on loan to financial institutions	(41,000)
Net cash provided by (used in) financing activities	36,294	(62)
Net increase in cash and cash equivalents	39,068	3,772
Cash and cash equivalents
Beginning of period	63,418	7,889
End of period	102,486	11,661
Supplemental disclosure of cash flow information
Interest paid during the period	604	700
Income taxes paid	1	1
Supplemental disclosure of noncash flow information
Unpaid property and equipment	1,279	94
Unpaid deferred offering costs		1,187
Right-of-use assets acquired under operating leases	$ 300	$ 7,585

The Company and Basis of Presentation

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

The Company and Basis of Presentation

Note 1. The Company and Basis of Presentation

SiTime Corporation (the “Company”), was incorporated in the State of Delaware in December 2003. The Company is a provider of silicon timing systems. The Company primarily supplies oscillator products that are comprised of a MEMS resonator and clock IC that is integrated into a package, as well as standalone resonators. The Company has also started to sample clock ICs. The Company’s products are designed to address a wide range of applications across a broad array of end markets. The Company operates a fabless business model and leverages its global network of distributors and resellers to address the broad set of end markets that it serves.

In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments of a normal, recurring nature, which are necessary to state fairly the financial information included therein. These financial statements should be read in conjunction with the audited consolidated financial statements and related notes thereto included in SiTime Corporation's Annual Report on Form 10-K for the fiscal year ended December 31, 2019. The year-end condensed balance sheet data was derived from audited financial statements, but does not include all disclosures required by GAAP.

The Company was a wholly-owned subsidiary of MegaChips Corporation (“MegaChips”), a fabless semiconductor company based in Japan and traded on the Tokyo Stock Exchange until the Company completed its initial public offering in November 2019. On June 16, 2020, the Company completed its follow-on public offering, in which 4,025,000 shares of its common stock (including the full exercise of the underwriters’ over-allotment option to purchase an additional 525,000 shares) were sold at $32.00 per share. MegaChips sold 2,500,000 shares of common stock and the Company issued and sold 1,525,000 shares of common stock in the offering., resulting in net proceeds to the Company of $45.8 million after deducting underwriting discounts and commissions of $2.7 million and deferred offering costs of $0.3 million. MegaChips remains the largest stockholder of the Company and held approximately 44.9% of the Company’s outstanding common stock as of June 30, 2020.

Outbreak of Coronavirus Disease 2019 (“the COVID-19 pandemic”)

On March 11, 2020, the World Health Organization characterized the outbreak of the coronavirus disease known as COVID-19 as a global pandemic and recommended containment and mitigation measures. On March 13, 2020, the United States declared a national emergency concerning the outbreak, and several states and municipalities have declared public health emergencies. To combat the spread of the COVID-19 pandemic, the United States and other foreign countries in which the Company operates have imposed measures such as quarantines and “shelter-in-place” orders that are restricting business operations and travel and requiring individuals to work from home (“WFH”), which has impacted all aspects of the Company’s business as well as those of the third-parties we rely upon for our manufacturing, assembly, testing, shipping and other operations.

The Company anticipates the global health crisis caused by the COVID-19 pandemic will negatively impact business activity across the globe and the Company's results of operations. The inputs into the Company’s judgments and estimates consider the economic implications of the COVID-19 pandemic, as the Company knows them, on the Company’s critical and significant accounting estimates. The extent to which the COVID-19 pandemic may impact the Company’s business will depend on future developments, which are highly uncertain and as such, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2020.

Reporting Calendar

The Company’s fiscal year begins on January 1 of the year stated and ends on December 31 of the same year. The Company reports its results on a calendar year basis.

Principles of Consolidation

The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.

Significant Accounting Policies

The Company’s significant accounting policies are disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. There had been no changes to these accounting policies except for the recently adopted accounting guidance as discussed below.

Recently Adopted Accounting Guidance

In August 2018, the Financial Accounting Standard Board (“FASB”) issued Accounting Standard Update (“ASU”) 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which aligns the requirements for capitalizing implementation costs incurred in a cloud computing arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use-software. The adoption of this standard on January 1, 2020 did not have any impact on the Company's consolidated financial position, results of operations and cash flows.

In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement, which modifies the disclosure requirements in Topic 820. The adoption of this standard on January 1, 2020 did not have any impact on the Company's disclosures.

New Accounting Pronouncements Not Yet Adopted

In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which eliminates certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. It also clarifies and simplifies other aspects of the accounting for income taxes. The new standard will be effective for fiscal years beginning after December 15, 2020. The Company is currently evaluating the impact of the adoption of this standard on its consolidated financial position, results of operations and cash flows.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which changes the credit loss model from an incurred loss approach to an expected loss approach. It requires the application of a current expected credit loss (“CECL”) impairment model to financial assets measured at amortized cost (including trade accounts receivable) and certain off-balance-sheet credit exposures. Under the CECL model, lifetime expected credit losses on such financial assets are measured and recognized at each reporting date based on historical, current, and forecasted information. The standard also changes the impairment model for available-for-sale debt securities, eliminating the concept of other than temporary impairment and requiring credit losses to be recorded through an allowance for credit losses. The amount of the allowance for credit losses for available-for-sale debt securities is limited to the amount by which fair value is below amortized cost. The standard is effective for interim and annual periods beginning after December 15, 2022. A modified retrospective adoption method is required, with a cumulative-effect adjustment to the opening retained earnings balance in the period of adoption. The adoption of this standard is not expected to have a material impact on the Company's consolidated financial position, results of operations and cash flows.

Net Loss Per Share

6 Months Ended

Jun. 30, 2020

Earnings Per Share [Abstract]

Net Loss Per Share

Note 2. Net Loss Per Share

The following table summarizes the computation of basic and diluted net loss per share attributable to common stockholder of the Company:

	Three Months Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
	(in thousands, except per share data)
Net loss attributable to common stockholders	$	(5,603	)	$	(5,449	)	$	(10,696	)	$	(8,319	)
Weighted-average shares outstanding		15,371			10,000			15,191			10,000
Weighted average shares used to compute basic and diluted net loss per share		15,371			10,000			15,191			10,000
Net loss attributable to common stockholders per share, basic and diluted	$	(0.36	)	$	(0.54	)	$	(0.70	)	$	(0.83	)

Fair Value Measurements

6 Months Ended

Jun. 30, 2020

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 3. Fair Value Measurements

The carrying amounts of the Company’s financial instruments, which include cash equivalents, accounts receivable, accounts payable, accrued liabilities, short-term debt obligations, and other current liabilities, approximate their fair values due to their short maturities.

At June 30, 2020 and December 31, 2019, cash balances in bank checking and savings accounts of $42.4 million and $28.4 million, respectively were valued using Level 1 of the fair value hierarchy. At June 30, 2020 and December 31, 2019, highly liquid money market funds of $60.1 million and $35.0 million, respectively were valued using Level 1, of the fair value hierarchy, quoted prices in active markets for identical assets and are included in cash equivalents.

- Definition

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

Balance Sheets Components

6 Months Ended

Jun. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Balance Sheets Components

Note 4. Balance Sheet Components

Accounts Receivable, net

Accounts receivable, net consisted of the following:

	As of
	June 30, 2020			December 31, 2019
	(in thousands)
Accounts receivables, gross	$	13,051		$	17,788
Allowance for doubtful accounts		(50	)		(129	)
Accounts receivables, net	$	13,001		$	17,659

Inventory

Inventory consisted of the following:

	As of
	June 30, 2020		December 31, 2019
	(in thousands)
Raw materials	$	1,131	$	304
Work in progress		9,567		8,160
Finished goods		4,083		3,447
Total inventories	$	14,781	$	11,911

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following:

	As of
	June 30, 2020		December 31, 2019
	(in thousands)
Advance to suppliers	$	13	$	3,338
Prepaid expenses		853		1,279
Other current assets		715		984
Total prepaid and other current assets	$	1,581	$	5,601

Property and Equipment, Net

Property and equipment, net consisted of the following:

	As of
	June 30, 2020			December 31, 2019
	(in thousands)
Lab Equipment	$	19,462		$	17,376
Computer Equipment		874			800
Furniture and fixtures		241			241
Construction in Progress		921			221
Leasehold improvements		4,083			4,074
		25,581			22,712
Accumulated depreciation		(15,166	)		(13,424	)
Total property and equipment, net	$	10,415		$	9,288

Depreciation expense related to property and equipment was $0.8 million, $1.7 million, $0.9 million, and $1.5 million for the three and six months ended June 30, 2020 and 2019, respectively.

Intangible Assets, Net

Intangible assets, net consisted of the following:

	As of
	June 30, 2020			December 31, 2019
	(in thousands)
Internal use software	$	10,103		$	10,022
Purchased intangibles		5,160			4,793
		15,263			14,815
Accumulated amortization		(12,261	)		(10,326	)
Intangible assets, net	$	3,002		$	4,489

Amortization expense for intangible assets was $0.9 million, $2.0 million, $1.2 million, and $2.5 million for the three and six months ended June 30, 2020 and 2019, respectively. In the three and six months ended June 30, 2020 the Company recorded impairment charges of $0.2 million related to cost of software that was in process of development for internal use. The related product for which the software was developed to support in production was abandoned as the Company modified and improved the final desired technical specifications of the product. The impairment charge was recorded as research and development expense in the condensed consolidated statement of operations.

As of June 30, 2020, the Company had $1.5 million of intangibles that were still in development stage and were not being amortized. The estimated aggregate future amortization expense for intangible assets in development stage and subject to amortization as of June 30, 2020 is summarized as below:

	(in thousands)
2020 (remainder)	$	724
2021		1,156
2022		603
2023		421
2024 and beyond		98
	$	3,002

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

	As of
	June 30, 2020		December 31, 2019
	(in thousands)
Accrued payroll and related benefits	$	2,677	$	1,880
Price adjustment and other revenue reserves		986		1,222
Short term lease liability		1,195		1,874
Other accrued expenses		3,475		3,466
Total accrued expenses and other current liabilities	$	8,333	$	8,442

Leases

3 Months Ended

Mar. 31, 2020

Leases [Abstract]

Leases

Note 5. Leases

The Company leases real estate property under operating leases. The Company was also a lessee and a sublessor from an accounting perspective for its Santa Clara lease through March 31, 2019. The Company also leases office space in Michigan, Malaysia, Japan, the Netherlands, and Ukraine all under non-cancellable operating leases with various expiration dates through December 2026. The remaining lease terms vary from a few months to 6 years. For its leases the Company has options to extend the lease term for periods varying from one to five years. These renewal options are not considered in the remaining lease term unless it is reasonably certain that the Company will exercise such options. The Company also has variable lease payments that are primarily comprised of common area maintenance and utility charges.

As of June 30, 2020, the Company did not have any leases that had not yet commenced.

The table below presents the lease-related assets and liabilities recorded on the consolidated balance sheet as of June 30, 2020:

	As of
	June 30, 2020			December 31, 2019
	(in thousands)
Right-of-use assets	$	9,467		$	9,790
Lease liabilities included in accrued expenses and other current liabilities		1,195			1,874
Lease liabilities - non-current		7,570			7,940
Total operating lease liabilities	$	8,765		$	9,814
Weighted-average remaining lease term (years)		6.4			7.1
Weighted-average discount rate		4.2	%		4.1	%

The table below presents certain information related to the lease costs for operating leases for the three and six months ended June 30, 2020 and 2019:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
	(in thousands)
Operating lease cost	$	426	$	347	$	851	$	654
Short-term lease cost		80		121		165		128
Variable lease cost		56		71		156		165
Total lease cost	$	562	$	539	$	1,172	$	947

Cash paid for operating lease liabilities was $0.4 million, $1.6 million, $0.3 million and $0.7 million, respectively for the three and six months ended June 30, 2020 and 2019. The Company sub-leased a portion of its Santa Clara facility through March 31, 2019 and received $0.1 million in sub-lease income for the six months ended June 30, 2019, which was included in the short-term lease cost above.

Undiscounted Cash Flows

The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the operating lease liabilities recorded on the consolidated balance sheet as of June 30, 2020:

	(in thousands)
2020	$	646
2021		1,530
2022		1,573
2023		1,489
2024		1,532
2025 and beyond		3,210
Total minimum lease payments		9,980
Less: amount of lease payments representing interest		(1,215	)
Present value of future minimum lease payments		8,765
Less: current obligations under leases		(1,195	)
Long-term lease liabilities	$	7,570

Stockholders' Equity

6 Months Ended

Jun. 30, 2020

Equity [Abstract]

Stockholders' Equity

Note 6. Stockholders’ Equity

On June 16, 2020, the Company completed its follow-on public offering, in which 4,025,000 shares of its common stock (including the full exercise of the underwriters’ over-allotment option to purchase an additional 525,000 shares) were sold at $32.00 per share. MegaChips sold 2,500,000 shares of common stock and the Company issued and sold 1,525,000 shares of common stock in the offering.

Equity Incentive Plans

The following table summarizes the restricted stock unit award (“RSU”), activity for the three and six months ended June 30, 2020:

				Grant Date
	Shares			Fair Value
	Outstanding			per share
Balance at December 31, 2019		2,989,322		$	13.0
Granted		206,026			20.9
Vested		(149,141	)		13.2
Forfeited		(130,939	)		13.5
Balance at March 31, 2020		2,915,268		$	13.5
Granted		135,420			33.4
Vested		(187,200	)		14.1
Forfeited		(17,860	)		13.8
Balance at June 30, 2020		2,845,628		$	14.4

In the three and six months ended June 30, 2020, the Company granted 4,780 units of cash based RSUs of which 3,290 units fully vested at the end of the quarter. For the six months ended June 30, 2020, the Company issued 222,918 shares of common stock in connection with the vesting of RSUs. The difference between the number of RSUs vested and the shares of common stock issued is the result of RSUs withheld in satisfaction of minimum tax withholding obligations associated with the vesting.

Stock-Based Compensation

The following table presents the detail of stock-based compensation expense amounts included in the condensed consolidated statement of operations for each of the periods presented:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
	(in thousands)
Cost of revenue	$	70	$	—	$	126	$	—
Research and development		1,072		—		2,014		—
Selling, general and administrative		2,126		—		3,883		—
Total stock-based compensation expense	$	3,268	$	—	$	6,023	$	—

The total compensation cost for cash based RSUs as reported in the table above was $0.2 million. As of June 30, 2020, there was $38.7 million of unrecognized compensation costs related to RSUs granted. The unrecognized compensation cost is expected to be recognized over a weighted average period of 4.01 years.

Income Taxes

6 Months Ended

Jun. 30, 2020

Income Tax Disclosure [Abstract]

Income Taxes

Note 7. Income Taxes

The quarterly provision for (benefit from) income taxes is based on applying the estimated annual effective tax rate to the year to date pre-tax income (loss), plus any discrete items. The Company updates its estimate of its annual effective tax rate at the end of each quarterly period. The estimate takes into account annual forecasted income (loss) before income taxes, the geographic mix of income (loss) before income taxes and any significant permanent tax items.

On March 27, 2020, the “Coronavirus Aid, Relief, and Economic Security Act” (“CARES Act”) was signed into law. The new legislation includes a number of income tax provisions applicable to individuals and businesses. Due to historical net operating losses incurred in the U.S., the CARES Act did not have material impacts on the Company’s condensed consolidated financial statements as of June 30, 2020. The Company continues to examine the elements of the CARES Act and the impact it may have on its future business.

The following table presents the provision for income taxes and the effective tax rates for the three and six months ended June 30, 2020 and 2019:

	Three Months Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
	(in thousands)
Loss before income taxes	$	(5,604	)	$	(5,448	)	$	(10,695	)	$	(8,318	)
Provision (benefit) for income tax		1			(1	)		(1	)		(1	)
Effective tax rate		0	%		0	%		0	%		0	%

The Company’s effective tax rate may vary from the U.S. federal statutory tax rate due to the change in the mix of earnings in tax jurisdictions with different statutory rates, benefits related to tax credits and the tax impact of non-deductible expenses, existence of full valuation allowance on its deferred tax assets, and other permanent differences between income before income taxes and taxable income.

A valuation allowance is established or maintained when, based on currently available information and other factors, it is more likely than not that all or a portion of the deferred tax assets will not be realized. The Company regularly assesses its valuation allowance against deferred tax assets on a jurisdiction by jurisdiction basis. The Company considers all available positive and negative evidence, including future reversals of temporary differences, projected future taxable income, tax planning strategies and recent financial results. Based on management’s assessment of the realizability of deferred tax assets, the Company continues to maintain a full valuation reserve on its deferred tax assets as of June 30, 2020.

As of June 30, 2020 and December 31, 2019, the Company had $2.2 million and $2.2 million, respectively, of total unrecognized tax benefits. If the Company is able to eventually recognize these uncertain tax positions, none of the unrecognized benefit would reduce the Company’s effective tax rate due to the full valuation allowance on the Company’s deferred tax assets.

The Company’s policy is to record interest and penalties related to unrecognized tax benefits as income tax expense. For the three and six months ended June 30, 2020 and 2019, the Company had immaterial amounts related to the accrual of interest and penalties.

- Definition

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.

+ References + Details

Segment and Geographic Information

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Segment and Geographic Information

Note 8. Segment and Geographic Information

The Company operates in one reportable segment related to the design, development, and sale of silicon timing systems solutions.

Revenue by geographic area are presented based upon the ship-to location of the original equipment manufacturers, the contract manufacturers or the distributors who purchased the Company’s products. For sales to the distributors, their geographic location may be different from the geographic locations of the ultimate end customers. The following table sets forth revenue by country for countries with 10% or more of the Company’s revenue during any of the periods presented:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
	(in thousands)
Taiwan	$	8,143	$	7,227	$	17,973	$	14,896
Hong Kong		5,878		3,718		10,321		6,605
United States		1,873		1,262		3,675		2,468
Other		5,579		3,636		11,246		6,691
Total	$	21,473	$	15,843	$	43,215	$	30,660

The Company’s long-lived assets in the U.S. attributable to operations as of June 30, 2020 and December 31, 2019 were 97% and 97%, respectively, of total property and equipment and intangible assets.

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Debt Obligations

6 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Debt Obligations

Note 9. Debt Obligations

The Company has borrowed against the short-term revolving line of credit that it has arranged with The Bank of Tokyo-Mitsubishi UFJ, Ltd. (“MUFG”) to fund its operations. The weighted-average interest rate on short-term borrowings outstanding as of June 30, 2020 and December 31, 2019 was 0.79% and 1.42%, respectively.

As of June 30, 2020, the Company was in compliance with all of the financial covenants under all of its debt agreements.

Debt obligations as of June 30, 2020 and December 31, 2019 consisted of the following:

	As of
	June 30, 2020			December 31, 2019
	(in thousands)
Revolving line of credit:
MUFG	$	35,000		$	41,000
Balance		35,000			41,000
Less: Current portion of long-term debt		(35,000	)		(41,000	)
Long-term debt	$	—		$	—

As of June 30, 2020, debt obligations were as follows (dollars in thousands):

Lender	Loan Start Date	Loan Amount		Annual Interest Rate			Maturity Date
MUFG	6/24/2020	$	23,000		1.45	%	7/24/2020
MUFG	3/23/2020		3,000		2.46	%	9/21/2020
MUFG	3/24/2020		9,000		2.37	%	3/24/2021
		$	35,000

As of December 31, 2019, debt obligations were as follows (dollars in thousands):

Lender	Loan Start Date	Loan Amount		Annual Interest Rate			Maturity Date
MUFG	12/19/2019	$	38,000		2.97	%	6/10/2020
MUFG	8/23/2019		3,000		3.10	%	2/19/2020
		$	41,000

On June 10, 2020, the $38.0 million loan with MUFG matured, at which time the Company renewed the loan for $23.0 million at an interest rate of 1.39% through June 24, 2020. On June 24, 2020, the loan was further extended through July 24, 2020 at an interest rate of 1.45%. Effective June 30, 2020, the MegaChips guarantee for the revolving line of credit with MUFG has been terminated. Upon termination of the guarantee, the Company agreed to maintain a minimum cash balance in its operating cash account equal to its outstanding loan balance with MUFG. The minimum cash balance requirement is a compensating balance arrangement that does not legally restrict any cash amounts that are shown in the condensed consolidated balance sheet.

As of June 30, 2020, the Company had remaining available credit of $15.0 million its revolving line of credit with MUFG, $30.0 million under its revolving line of credit with MegaChips and $20.0 million remaining available credit under its revolving line of credit with Sumitomo Mitsui Banking Corporation. On July 24, 2020, the Company paid down all outstanding loans with MUFG of $35.0 million of which $12.0 million of loans were prepaid with a penalty of $0.1 million. See Note 12, “Subsequent Events” for more information.

Commitments and Contingencies

6 Months Ended

Jun. 30, 2020

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 10. Commitments and Contingencies

Legal Matters

From time to time, the Company may be a party to various litigation claims in the normal course of business. Legal fees and other costs associated with such actions are expensed as incurred. The Company assesses, in conjunction with legal counsel, the need to record a liability for litigation and contingencies. Accrual estimates are recorded when and if it is determined that such a liability for litigation and contingencies are both probable and reasonably estimable. No accruals for loss contingencies or recognition of actual losses have been recorded in any of the periods presented.

In March 2019, VTT Technical Research Centre of Finland, Ltd. ("VTT") filed suit in the United States District Court for the Northern District of California alleging infringement by the Company of a patent relating to specific combinations of features set forth in U.S. Patent No. 8,558,643. The complaint sought unspecified monetary damages and injunctive relief. On January 22, 2020, the Company participated in a mediation that had been ordered by the Court. The case was not resolved at the mediation. A Markman Hearing was held on May 15, 2020 relating to a number of different disputed claim terms, and on July 9, 2020 the Court issued a Markman Order relating to those disputed claim terms. Among its determinations, the Court found that one of the disputed claim terms was indefinite, as well as any claim that had this claim term in it. On July 17, 2020, the Court issued a judgment finding all claims of U.S. Patent No. 8,558,643 invalid, based upon its Markman Order. VTT currently has until August 17, 2020 to file a Notice of Appeal of the Court's judgment. The Company has not accrued for a loss contingency relating to such matter as the potential loss is currently not probable and reasonably estimable.

Indemnification

The Company is a party to a variety of agreements pursuant to which it may be obligated to indemnify other parties to such agreements with respect to certain matters. Typically, these obligations arise in the context of contracts that the Company has entered into, under which the Company customarily agrees to hold the other party harmless against losses arising from a breach of representations and covenants or terms and conditions related to such matters as the sale and/or delivery of its products, title to assets sold, certain intellectual property claims, defective products, specified environmental matters, and certain income taxes. Further, the Company’s obligations under these agreements may be limited in terms of time, amount, or the scope of its responsibility and in some instances, the Company may have recourse against third-parties for certain payments made under these agreements. It is not possible to predict the maximum potential amount of future payments under these agreements due to the conditional nature of the Company’s obligations and the unique facts and circumstances involved in each particular agreement. Historically, the Company has had no indemnification claims under these agreements.

Related Party Transactions

6 Months Ended

Jun. 30, 2020

Related Party Transactions

Note 11. Related Party Transactions

The Company entered into a distribution agreement with MegaChips, whereby the Company appointed MegaChips as the exclusive distributor of its products in Japan. The Company sells products through MegaChips to distributors, resellers, or direct customers in Japan. The Company pays MegaChips a fixed percentage of the revenue as sales commission, which is recorded as commission expense and included in sales and marketing in the consolidated statements of operations and comprehensive loss.

In the six months ended June 30, 2020 the Company entered into an equipment purchase agreement with MegaChips Taiwan Corporation, a wholly-owned subsidiary of MegaChips Corporation.

In the six months ended June 30, 2020 the Company entered into a services and secondment agreement with MegaChips LSI USA Corporation, a wholly-owned subsidiary of MegaChips Corporation.

See Note 9, “Debt Obligations” for more information regarding the Company’s loan agreement with MegaChips.

The following is a summary of significant balances, transactions and payments with the related parties and affiliates.

	As of
	June 30, 2020		December 31, 2019
	(in thousands)
MegaChips
Accounts receivable	$	581	$	1,073
Prepaid expenses and other current assets		51		18
Accounts payable		—		220
Accrued expenses and other current liabilities		75		—

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
	(in thousands)
MegaChips
Sales through distribution agreement	$	1,584	$	1,059	$	2,730	$	1,814
License expense		80		—		148		—
Commission expense		65		42		112		68
Affiliates
Consulting fees		58		—		175		—

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
	(in thousands)				(in thousands)
MegaChips
Cash paid for commissions	$	65	$	42	$	112	$	68
Cash paid for licenses		8		—		25		—
Affiliates
Cash paid for consulting fees		58		—		175		—

Subsequent Events

6 Months Ended

Jun. 30, 2020

Subsequent Events [Abstract]

Subsequent Events

Note 12. Subsequent Events

On July 24, 2020, the Company paid down all outstanding loans with MUFG of $35.0 million of which $12.0 million of loans were prepaid with a penalty of $0.1 million.

The Company and Basis of Presentation (Policies)	6 Months Ended
The Company and Basis of Presentation (Policies)	Jun. 30, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Outbreak of Coronavirus Disease 2019 (“the COVID-19 pandemic”)	Outbreak of Coronavirus Disease 2019 (“the COVID-19 pandemic”) On March 11, 2020, the World Health Organization characterized the outbreak of the coronavirus disease known as COVID-19 as a global pandemic and recommended containment and mitigation measures. On March 13, 2020, the United States declared a national emergency concerning the outbreak, and several states and municipalities have declared public health emergencies. To combat the spread of the COVID-19 pandemic, the United States and other foreign countries in which the Company operates have imposed measures such as quarantines and “shelter-in-place” orders that are restricting business operations and travel and requiring individuals to work from home (“WFH”), which has impacted all aspects of the Company’s business as well as those of the third-parties we rely upon for our manufacturing, assembly, testing, shipping and other operations. The Company anticipates the global health crisis caused by the COVID-19 pandemic will negatively impact business activity across the globe and the Company's results of operations. The inputs into the Company’s judgments and estimates consider the economic implications of the COVID-19 pandemic, as the Company knows them, on the Company’s critical and significant accounting estimates. The extent to which the COVID-19 pandemic may impact the Company’s business will depend on future developments, which are highly uncertain and as such, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for fiscal year 2020.
Reporting Calendar	Reporting Calendar The Company’s fiscal year begins on January 1 of the year stated and ends on December 31 of the same year. The Company reports its results on a calendar year basis.
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.
Significant Accounting Policies	Significant Accounting Policies The Company’s significant accounting policies are disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. There had been no changes to these accounting policies except for the recently adopted accounting guidance as discussed below.
Accounting Standards Recently Adopted/Not Yet Adopted	Recently Adopted Accounting Guidance In August 2018, the Financial Accounting Standard Board (“FASB”) issued Accounting Standard Update (“ASU”) 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which aligns the requirements for capitalizing implementation costs incurred in a cloud computing arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use-software. The adoption of this standard on January 1, 2020 did not have any impact on the Company's consolidated financial position, results of operations and cash flows. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement, which modifies the disclosure requirements in Topic 820. The adoption of this standard on January 1, 2020 did not have any impact on the Company's disclosures. New Accounting Pronouncements Not Yet Adopted In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which eliminates certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. It also clarifies and simplifies other aspects of the accounting for income taxes. The new standard will be effective for fiscal years beginning after December 15, 2020. The Company is currently evaluating the impact of the adoption of this standard on its consolidated financial position, results of operations and cash flows. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which changes the credit loss model from an incurred loss approach to an expected loss approach. It requires the application of a current expected credit loss (“CECL”) impairment model to financial assets measured at amortized cost (including trade accounts receivable) and certain off-balance-sheet credit exposures. Under the CECL model, lifetime expected credit losses on such financial assets are measured and recognized at each reporting date based on historical, current, and forecasted information. The standard also changes the impairment model for available-for-sale debt securities, eliminating the concept of other than temporary impairment and requiring credit losses to be recorded through an allowance for credit losses. The amount of the allowance for credit losses for available-for-sale debt securities is limited to the amount by which fair value is below amortized cost. The standard is effective for interim and annual periods beginning after December 15, 2022. A modified retrospective adoption method is required, with a cumulative-effect adjustment to the opening retained earnings balance in the period of adoption. The adoption of this standard is not expected to have a material impact on the Company's consolidated financial position, results of operations and cash flows.

Net Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2020

Earnings Per Share [Abstract]

Summary of Computation of Basic and Diluted Net Loss per Share

The following table summarizes the computation of basic and diluted net loss per share attributable to common stockholder of the Company:

	Three Months Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
	(in thousands, except per share data)
Net loss attributable to common stockholders	$	(5,603	)	$	(5,449	)	$	(10,696	)	$	(8,319	)
Weighted-average shares outstanding		15,371			10,000			15,191			10,000
Weighted average shares used to compute basic and diluted net loss per share		15,371			10,000			15,191			10,000
Net loss attributable to common stockholders per share, basic and diluted	$	(0.36	)	$	(0.54	)	$	(0.70	)	$	(0.83	)

Balance Sheets Components (Tables)

6 Months Ended

Jun. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Schedule of Accounts Receivable, Net

Accounts receivable, net consisted of the following:

	As of
	June 30, 2020			December 31, 2019
	(in thousands)
Accounts receivables, gross	$	13,051		$	17,788
Allowance for doubtful accounts		(50	)		(129	)
Accounts receivables, net	$	13,001		$	17,659

Schedule of Inventory

Inventory consisted of the following:

	As of
	June 30, 2020		December 31, 2019
	(in thousands)
Raw materials	$	1,131	$	304
Work in progress		9,567		8,160
Finished goods		4,083		3,447
Total inventories	$	14,781	$	11,911

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following:

	As of
	June 30, 2020		December 31, 2019
	(in thousands)
Advance to suppliers	$	13	$	3,338
Prepaid expenses		853		1,279
Other current assets		715		984
Total prepaid and other current assets	$	1,581	$	5,601

Schedule of Property and Equipment Net

Property and equipment, net consisted of the following:

	As of
	June 30, 2020			December 31, 2019
	(in thousands)
Lab Equipment	$	19,462		$	17,376
Computer Equipment		874			800
Furniture and fixtures		241			241
Construction in Progress		921			221
Leasehold improvements		4,083			4,074
		25,581			22,712
Accumulated depreciation		(15,166	)		(13,424	)
Total property and equipment, net	$	10,415		$	9,288

Schedule of Intangible Assets, Net

Intangible assets, net consisted of the following:

	As of
	June 30, 2020			December 31, 2019
	(in thousands)
Internal use software	$	10,103		$	10,022
Purchased intangibles		5,160			4,793
		15,263			14,815
Accumulated amortization		(12,261	)		(10,326	)
Intangible assets, net	$	3,002		$	4,489

Schedule of Future Amortization Expense for Intangible Assets

The estimated aggregate future amortization expense for intangible assets in development stage and subject to amortization as of June 30, 2020 is summarized as below:

	(in thousands)
2020 (remainder)	$	724
2021		1,156
2022		603
2023		421
2024 and beyond		98
	$	3,002

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

	As of
	June 30, 2020		December 31, 2019
	(in thousands)
Accrued payroll and related benefits	$	2,677	$	1,880
Price adjustment and other revenue reserves		986		1,222
Short term lease liability		1,195		1,874
Other accrued expenses		3,475		3,466
Total accrued expenses and other current liabilities	$	8,333	$	8,442

Leases (Tables)

6 Months Ended

Jun. 30, 2020

Leases [Abstract]

Summary of Lease Related Assets and Liabilities

The table below presents the lease-related assets and liabilities recorded on the consolidated balance sheet as of June 30, 2020:

	As of
	June 30, 2020			December 31, 2019
	(in thousands)
Right-of-use assets	$	9,467		$	9,790
Lease liabilities included in accrued expenses and other current liabilities		1,195			1,874
Lease liabilities - non-current		7,570			7,940
Total operating lease liabilities	$	8,765		$	9,814
Weighted-average remaining lease term (years)		6.4			7.1
Weighted-average discount rate		4.2	%		4.1	%

Summary of Lease Costs

The table below presents certain information related to the lease costs for operating leases for the three and six months ended June 30, 2020 and 2019:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
	(in thousands)
Operating lease cost	$	426	$	347	$	851	$	654
Short-term lease cost		80		121		165		128
Variable lease cost		56		71		156		165
Total lease cost	$	562	$	539	$	1,172	$	947

Summary of Undiscounted Cash Flows

	(in thousands)
2020	$	646
2021		1,530
2022		1,573
2023		1,489
2024		1,532
2025 and beyond		3,210
Total minimum lease payments		9,980
Less: amount of lease payments representing interest		(1,215	)
Present value of future minimum lease payments		8,765
Less: current obligations under leases		(1,195	)
Long-term lease liabilities	$	7,570

Stockholders' Equity (Tables)

6 Months Ended

Jun. 30, 2020

Equity [Abstract]

Schedule of Restricted Stock Unit Award ("RSU") Activity

The following table summarizes the restricted stock unit award (“RSU”), activity for the three and six months ended June 30, 2020:

				Grant Date
	Shares			Fair Value
	Outstanding			per share
Balance at December 31, 2019		2,989,322		$	13.0
Granted		206,026			20.9
Vested		(149,141	)		13.2
Forfeited		(130,939	)		13.5
Balance at March 31, 2020		2,915,268		$	13.5
Granted		135,420			33.4
Vested		(187,200	)		14.1
Forfeited		(17,860	)		13.8
Balance at June 30, 2020		2,845,628		$	14.4

Schedule of Stock-based Compensation Expense Amounts Included in Condensed Consolidated Statement of Operations

The following table presents the detail of stock-based compensation expense amounts included in the condensed consolidated statement of operations for each of the periods presented:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
	(in thousands)
Cost of revenue	$	70	$	—	$	126	$	—
Research and development		1,072		—		2,014		—
Selling, general and administrative		2,126		—		3,883		—
Total stock-based compensation expense	$	3,268	$	—	$	6,023	$	—

Income Taxes (Tables)

3 Months Ended

Mar. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes and Effective Tax Rates

The following table presents the provision for income taxes and the effective tax rates for the three and six months ended June 30, 2020 and 2019:

	Three Months Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
	(in thousands)
Loss before income taxes	$	(5,604	)	$	(5,448	)	$	(10,695	)	$	(8,318	)
Provision (benefit) for income tax		1			(1	)		(1	)		(1	)
Effective tax rate		0	%		0	%		0	%		0	%

Segment and Geographic Information (Tables)

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Schedule of Revenue by Country

The following table sets forth revenue by country for countries with 10% or more of the Company’s revenue during any of the periods presented:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
	(in thousands)
Taiwan	$	8,143	$	7,227	$	17,973	$	14,896
Hong Kong		5,878		3,718		10,321		6,605
United States		1,873		1,262		3,675		2,468
Other		5,579		3,636		11,246		6,691
Total	$	21,473	$	15,843	$	43,215	$	30,660

Debt Obligations (Tables)

6 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Schedule of Long Term Debt

Debt obligations as of June 30, 2020 and December 31, 2019 consisted of the following:

	As of
	June 30, 2020			December 31, 2019
	(in thousands)
Revolving line of credit:
MUFG	$	35,000		$	41,000
Balance		35,000			41,000
Less: Current portion of long-term debt		(35,000	)		(41,000	)
Long-term debt	$	—		$	—

Schedule of Debt Obligations

As of June 30, 2020, debt obligations were as follows (dollars in thousands):

Lender	Loan Start Date	Loan Amount		Annual Interest Rate			Maturity Date
MUFG	6/24/2020	$	23,000		1.45	%	7/24/2020
MUFG	3/23/2020		3,000		2.46	%	9/21/2020
MUFG	3/24/2020		9,000		2.37	%	3/24/2021
		$	35,000

As of December 31, 2019, debt obligations were as follows (dollars in thousands):

Lender	Loan Start Date	Loan Amount		Annual Interest Rate			Maturity Date
MUFG	12/19/2019	$	38,000		2.97	%	6/10/2020
MUFG	8/23/2019		3,000		3.10	%	2/19/2020
		$	41,000

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=119993939&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=119993939&loc=d3e28551-108399

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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-Topic 505
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Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 505
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2020

Summary of Significant Balances, Transactions and Payments with Related Parties and Affiliates

The following is a summary of significant balances, transactions and payments with the related parties and affiliates.

	As of
	June 30, 2020		December 31, 2019
	(in thousands)
MegaChips
Accounts receivable	$	581	$	1,073
Prepaid expenses and other current assets		51		18
Accounts payable		—		220
Accrued expenses and other current liabilities		75		—

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
	(in thousands)
MegaChips
Sales through distribution agreement	$	1,584	$	1,059	$	2,730	$	1,814
License expense		80		—		148		—
Commission expense		65		42		112		68
Affiliates
Consulting fees		58		—		175		—

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
	(in thousands)				(in thousands)
MegaChips
Cash paid for commissions	$	65	$	42	$	112	$	68
Cash paid for licenses		8		—		25		—
Affiliates
Cash paid for consulting fees		58		—		175		—

The Company and Basis of Presentation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	Jun. 16, 2020	Jun. 30, 2020
Follow-on Public Offering
Significant Accounting Policies [Line Items]
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and deferred offerings costs, Shares	4,025,000
Shares issued price per share	$ 32.00
Proceeds from public offering, net of underwriting discounts and commissions	$ 45.8
Payments for underwriting discounts and commissions	2.7
Deferred offering costs	$ 0.3
Over-Allotment Option
Significant Accounting Policies [Line Items]
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and deferred offerings costs, Shares	525,000
SiTime Corporation \| Follow-on Public Offering
Significant Accounting Policies [Line Items]
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and deferred offerings costs, Shares	1,525,000
MegaChips \| Follow-on Public Offering
Significant Accounting Policies [Line Items]
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and deferred offerings costs, Shares	2,500,000
MegaChips \| SiTime Corporation
Significant Accounting Policies [Line Items]
Percentage of outstanding common stock held		44.90%

Net Loss Per Share - Summary of Computation of Basic and Diluted Net Loss per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Net loss attributable to common stockholders	$ (5,603)	$ (5,449)	$ (10,696)	$ (8,319)
Weighted-average shares used to compute basic and diluted net loss per share	15,371	10,000	15,191	10,000
Net loss attributable to common stockholders per share, basic and diluted	$ (0.36)	$ (0.54)	$ (0.70)	$ (0.83)

- Definition

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

+ References

+ Details

Fair Value Measurements - Additional Information (Details) - Level 1 - USD ($) $ in Millions	Jun. 30, 2020	Dec. 31, 2019
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash balances in bank	$ 42.4	$ 28.4
Highly liquid money market funds	$ 60.1	$ 35.0

Balance Sheets Components - Schedule of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Accounts Receivable Net Current [Abstract]
Accounts receivables, gross	$ 13,051	$ 17,788
Allowance for doubtful accounts	(50)	(129)
Accounts receivables, net	$ 13,001	$ 17,659

Balance Sheets Components - Schedule of Inventory (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Raw materials	$ 1,131	$ 304
Work in progress	9,567	8,160
Finished goods	4,083	3,447
Total inventories	$ 14,781	$ 11,911

Balance Sheets Components - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Prepaid Expense And Other Assets Current [Abstract]
Advance to suppliers	$ 13	$ 3,338
Prepaid expenses	853	1,279
Other current assets	715	984
Total prepaid and other current assets	$ 1,581	$ 5,601

Balance Sheets Components - Schedule of Property and Equipment Net (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 25,581	$ 22,712
Accumulated depreciation	(15,166)	(13,424)
Total property and equipment, net	10,415	9,288
Lab Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	19,462	17,376
Computer Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	874	800
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property and equipment, gross	241	241
Construction in Progress
Property Plant And Equipment [Line Items]
Property and equipment, gross	921	221
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 4,083	$ 4,074

Balance Sheets Components - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Balance Sheet Related Disclosures [Line Items]
Depreciation expense	$ 800	$ 1,700	$ 900	$ 1,500
Amortization expense for intangible assets	900	$ 2,000	1,200	$ 2,500
Impairment of internal-use software			173
Intangibles Assets not amortized	1,500		1,500
Research and Development Expense
Balance Sheet Related Disclosures [Line Items]
Impairment of internal-use software	$ 200		$ 200

Balance Sheets Components - Schedule of Intangible Assets Net (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Finite Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 15,263	$ 14,815
Accumulated amortization	(12,261)	(10,326)
Intangible assets, net	3,002	4,489
Internal use software
Finite Lived Intangible Assets [Line Items]
Intangible assets, gross	10,103	10,022
Purchased intangibles
Finite Lived Intangible Assets [Line Items]
Intangible assets, gross	$ 5,160	$ 4,793

Balance Sheets Components - Schedule of Future Amortization Expense for Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Finite Lived Intangible Assets Future Amortization Expense Current And Five Succeeding Fiscal Years [Abstract]
2020 (remainder)	$ 724
2021	1,156
2022	603
2023	421
2024 and beyond	98
Intangible assets, net	$ 3,002	$ 4,489

Balance Sheets Components - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Payables And Accruals [Abstract]
Accrued payroll and related benefits	$ 2,677	$ 1,880
Price adjustment and other revenue reserves	986	1,222
Short term lease liability	1,195	1,874
Other accrued expenses	3,475	3,466
Total accrued expenses and other current liabilities	$ 8,333	$ 8,442

Leases - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Lease Disclosure [Line Items]
Leases not yet commenced			Company did not have any leases that had not yet commenced.
Cash paid for operating lease liabilities	$ 0.4	$ 0.3	$ 1.6	$ 0.7
Sublease income				$ 0.1
Office Space
Lease Disclosure [Line Items]
Lease term expiration date			Dec. 31, 2026
Lease option to extend			The remaining lease terms vary from a few months to 6 years. For its leases the Company has options to extend the lease term for periods varying from one to five years.
Option to extend			true
Office Space \| Maximum
Lease Disclosure [Line Items]
Lease term	6 years		6 years
Operating lease, renewal term	5 years		5 years
Office Space \| Minimum
Lease Disclosure [Line Items]
Operating lease, renewal term	1 year		1 year

Leases - Summary of Lease Related Assets and Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Right-of-use assets, net	$ 9,467	$ 9,790
Lease liabilities included in accrued expenses and other current liabilities	1,195	1,874
Lease liabilities - non-current	7,570	7,940
Total operating lease liabilities	$ 8,765	$ 9,814
Weighted-average remaining lease term (years)	6 years 4 months 24 days	7 years 1 month 6 days
Weighted-average discount rate	4.20%	4.10%

Leases - Summary of Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Operating lease cost	$ 426	$ 347	$ 851	$ 654
Short-term lease cost	80	121	165	128
Variable lease cost	56	71	156	165
Total lease cost	$ 562	$ 539	$ 1,172	$ 947

Leases - Summary of Undiscounted Cash Flows (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
2020	$ 646
2021	1,530
2022	1,573
2023	1,489
2024	1,532
2025 and beyond	3,210
Total minimum lease payments	9,980
Less: amount of lease payments representing interest	(1,215)
Total operating lease liabilities	8,765	$ 9,814
Less: current obligations under leases	(1,195)	(1,874)
Long-term lease liabilities	$ 7,570	$ 7,940

Stockholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		6 Months Ended
	Jun. 16, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Issued of common stock				222,918
Stock-based compensation expense		$ 3,268		$ 6,023
Cash Based RSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares Outstanding, Granted		4,780		4,780
Shares Outstanding, Vested		3,290		3,290
Stock-based compensation expense				$ 200
Restricted Stock Units RSU
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares Outstanding, Granted		135,420	206,026
Shares Outstanding, Vested		187,200	149,141
Unrecognized compensation costs		$ 38,700		$ 38,700
Unrecognized compensation cost is expected weighted average period				4 years 3 days
Follow-on Public Offering
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and deferred offerings costs, Shares	4,025,000
Shares issued price per share	$ 32.00
Over-Allotment Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and deferred offerings costs, Shares	525,000
SiTime Corporation \| Follow-on Public Offering
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and deferred offerings costs, Shares	1,525,000
MegaChips \| Follow-on Public Offering
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Issuance of common stock upon follow-on public offering net of underwriting discounts and commissions and deferred offerings costs, Shares	2,500,000

Stockholders' Equity - Schedule of Restricted Stock Unit Award ("RSU") Activity (Details) - Restricted Stock Units RSU - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares Outstanding, Beginning Balance	2,915,268	2,989,322	2,989,322
Shares Outstanding, Granted	135,420	206,026
Shares Outstanding, Vested	(187,200)	(149,141)
Shares Outstanding, Forfeited	(17,860)	(130,939)
Shares Outstanding, Ending Balance	2,845,628	2,915,268	2,845,628
Grant Date Fair Value per share, Beginning Balance	$ 13.5	$ 13.0	$ 13.0
Grant Date Fair Value per share, Granted	33.4	20.9
Grant Date Fair Value per share, Vested	14.1	13.2
Grant Date Fair Value per share, Forfeited	13.8	13.5
Grant Date Fair Value per share, Ending Balance	$ 14.4	$ 13.5	$ 14.4

Stockholders' Equity - Schedule of Stock-based Compensation Expense Amounts Included in Condensed Consolidated Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 3,268	$ 6,023
Cost of Revenue
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	70	126
Research and Development
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	1,072	2,014
Selling, General and Administrative
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 2,126	$ 3,883

Income Taxes - Schedule of Provision for Income Taxes and Effective Tax Rates (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Loss before income taxes	$ (5,604)	$ (5,448)	$ (10,695)	$ (8,318)
Provision (benefit) for income tax	$ 1	$ (1)	$ (1)	$ (1)
Effective tax rate	0.00%	0.00%	0.00%	0.00%

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Topic 280
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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+ Details

- Definition

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

+ References + Details

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	Jun. 30, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 2.2	$ 2.2

Segment and Geographic Information - Additional Information (Details) - Segment	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Segment Reporting [Abstract]
Number of reportable segments	1
Percentage of long lived assets	97.00%	97.00%

Segment and Geographic Information - Schedule of Revenue by Country (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Segment Reporting Information [Line Items]
Revenue	$ 21,473	$ 15,843	$ 43,215	$ 30,660
Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk
Segment Reporting Information [Line Items]
Revenue	21,473	15,843	43,215	30,660
Taiwan \| Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk
Segment Reporting Information [Line Items]
Revenue	8,143	7,227	17,973	14,896
Hong Kong \| Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk
Segment Reporting Information [Line Items]
Revenue	5,878	3,718	10,321	6,605
United States \| Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk
Segment Reporting Information [Line Items]
Revenue	1,873	1,262	3,675	2,468
Other \| Revenue from Contract with Customer Benchmark \| Geographic Concentration Risk
Segment Reporting Information [Line Items]
Revenue	$ 5,579	$ 3,636	$ 11,246	$ 6,691

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Debt Obligations - Additional Information (Details) - USD ($) $ in Thousands				6 Months Ended	12 Months Ended
	Jul. 24, 2020	Jun. 24, 2020	Jun. 10, 2020	Jun. 30, 2020	Dec. 31, 2019
Line Of Credit Facility [Line Items]
Weighted average interest rate on short term borrowings outstanding				0.79%	1.42%
Loan Amount				$ 35,000	$ 41,000
Repayment of outstanding loan				$ 41,000
Line of credit guarantee termination date				Jun. 30, 2020
MUFG
Line Of Credit Facility [Line Items]
Loan Amount				$ 35,000	41,000
MUFG \| Revolving Line of Credit
Line Of Credit Facility [Line Items]
Line of credit facility, remaining borrowing capacity				15,000
MUFG \| 2.97% Loan Maturing on 6/10/2020
Line Of Credit Facility [Line Items]
Loan Amount			$ 38,000		$ 38,000
Debt instrument, interest rate					2.97%
Maturity Date					Jun. 10, 2020
MUFG \| 1.39% Loan Maturing on 6/24/2020
Line Of Credit Facility [Line Items]
Loan Amount			$ 23,000
Debt instrument, interest rate			1.39%
Maturity Date			Jun. 24, 2020
MUFG \| 1.45% Loan Maturing on 7/24/2020
Line Of Credit Facility [Line Items]
Loan Amount				$ 23,000
Debt instrument, interest rate		1.45%		1.45%
Maturity Date		Jul. 24, 2020		Jul. 24, 2020
MegaChips \| Revolving Line of Credit
Line Of Credit Facility [Line Items]
Line of credit facility, remaining borrowing capacity				$ 30,000
SMBC \| Revolving Line of Credit
Line Of Credit Facility [Line Items]
Line of credit facility, remaining borrowing capacity				$ 20,000
Subsequent Event \| MUFG \| Revolving Line of Credit
Line Of Credit Facility [Line Items]
Repayment of outstanding loan	$ 35,000
Line of credit prepaid amount	12,000
Line of credit, prepayment penalties	100
Subsequent Event \| MUFG \| 1.45% Loan Maturing on 7/24/2020
Line Of Credit Facility [Line Items]
Repayment of outstanding loan	$ 23,000

Debt Obligations - Schedule of Long Term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Short term portion of total debt	$ 35,000	$ 41,000
Less: Current portion of long-term debt	(35,000)	(41,000)
MUFG
Debt Instrument [Line Items]
Short term portion of total debt	$ 35,000	$ 41,000

- Definition

The carrying value as of the balance sheet date of the current portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Debt Obligations - Schedule of Debt Obligations (Details) - USD ($) $ in Thousands		6 Months Ended	12 Months Ended
	Jun. 24, 2020	Jun. 30, 2020	Dec. 31, 2019	Jun. 10, 2020
Debt Instrument [Line Items]
Loan Amount		$ 35,000	$ 41,000
MUFG
Debt Instrument [Line Items]
Loan Amount		$ 35,000	$ 41,000
MUFG \| 1.45% Loan Maturing on 7/24/2020
Debt Instrument [Line Items]
Loan Start Date		Jun. 24, 2020
Loan Amount		$ 23,000
Annual Interest Rate	1.45%	1.45%
Maturity Date	Jul. 24, 2020	Jul. 24, 2020
MUFG \| 2.46% Loan Maturing on 9/21/2020
Debt Instrument [Line Items]
Loan Start Date		Mar. 23, 2020
Loan Amount		$ 3,000
Annual Interest Rate		2.46%
Maturity Date		Sep. 21, 2020
MUFG \| 2.37% Loan Maturing on 3/24/2021
Debt Instrument [Line Items]
Loan Start Date		Mar. 24, 2020
Loan Amount		$ 9,000
Annual Interest Rate		2.37%
Maturity Date		Mar. 24, 2021
MUFG \| 2.97% Loan Maturing on 6/10/2020
Debt Instrument [Line Items]
Loan Start Date			Dec. 19, 2019
Loan Amount			$ 38,000	$ 38,000
Annual Interest Rate			2.97%
Maturity Date			Jun. 10, 2020
MUFG \| 3.10% Loan Maturing on 2/19/2020
Debt Instrument [Line Items]
Loan Start Date			Aug. 23, 2019
Loan Amount			$ 3,000
Annual Interest Rate			3.10%
Maturity Date			Feb. 19, 2020

Related Party Transactions - Summary of Significant Balances, Transactions and Payments with Related Parties and Affiliates (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Related Party Transaction [Line Items]
Related party accounts receivable	$ 581		$ 581		$ 1,073
Accrued expenses and other current liabilities	8,333		8,333		8,442
MegaChips
Related Party Transaction [Line Items]
Related party accounts receivable	581		581		1,073
Prepaid expenses and other current assets	51		51		18
Accounts payable					$ 220
Accrued expenses and other current liabilities	75		75
Sales through distribution agreement	1,584	$ 1,059	2,730	$ 1,814
License expense	80		148
Commission expense	65	42	112	68
Cash paid for commissions	65	$ 42	112	$ 68
Cash paid for licenses	8		25
Affliates
Related Party Transaction [Line Items]
Consulting fees	58		175
Cash paid for consulting fees	$ 58		$ 175

Subsequent Events - Additional Information (Details) - USD ($) $ in Thousands		6 Months Ended
	Jul. 24, 2020	Jun. 30, 2020
Subsequent Event [Line Items]
Repayment of outstanding loan		$ 41,000
Revolving Line of Credit \| MUFG \| Subsequent Event
Subsequent Event [Line Items]
Repayment of outstanding loan	$ 35,000
Line of credit prepaid amount	12,000
Line of credit, prepayment penalties	$ 100