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Equity Incentive Plans and Stock-Based Compensation - Summary of Valuation Assumptions of Fair Value of Stock Options on Date of Grant (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	0.00%
2020 Plan \| Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected term (years)	6 years	6 years 18 days	6 years 3 days
Expected volatility, minimum	43.20%	43.60%	43.10%
Expected volatility, maximum	44.50%	48.10%	47.00%
Dividend yield	0.00%	0.00%	0.00%
Risk-free interest rate, minimum	3.85%	1.67%	0.05%
Risk-free interest rate, maximum	4.61%	2.93%	1.34%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

Goodwill and Intangible Assets - Additional Information (Details)	12 Months Ended
	Dec. 31, 2023 Segment
Goodwill and Intangible Assets Disclosure [Abstract]
Number of reporting units	4

Description of Business	12 Months Ended
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	1. Description of Business Description of Business Corsair Gaming, Inc., a Delaware corporation, together with its subsidiaries (collectively, “Corsair” the “Company”, “we”, “us”, or “our”), is a global provider and innovator of high-performance products for gamers and digital creators, many of which build their own PCs using our components. Corsair is organized into two reportable segments: • Gamer and Creator Peripherals. Includes our high-performance gaming keyboards, mice, headsets, controllers, and our streaming products, which includes capture cards, Stream Decks, microphones and audio interfaces, our Facecam streaming cameras, studio accessories, and gaming furniture, among others. • Gaming Components and Systems. Includes our high-performance power supply units, or PSUs, cooling solutions, computer cases, DRAM modules, as well as high-end prebuilt and custom-built gaming PCs and laptops, and gaming monitors, among others.

Description of Business

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Description of Business

1. Description of Business

Description of Business

Corsair Gaming, Inc., a Delaware corporation, together with its subsidiaries (collectively, “Corsair” the “Company”, “we”, “us”, or “our”), is a global provider and innovator of high-performance products for gamers and digital creators, many of which build their own PCs using our components.

Corsair is organized into two reportable segments:

•

Gamer and Creator Peripherals. Includes our high-performance gaming keyboards, mice, headsets, controllers, and our streaming products, which includes capture cards, Stream Decks, microphones and audio interfaces, our Facecam streaming cameras, studio accessories, and gaming furniture, among others.

•

Gaming Components and Systems. Includes our high-performance power supply units, or PSUs, cooling solutions, computer cases, DRAM modules, as well as high-end prebuilt and custom-built gaming PCs and laptops, and gaming monitors, among others.

Derivative Financial Instruments - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($) Derivative	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Derivative Instruments Gain Loss [Line Items]
Derivative instruments for trading purposes \| Derivative	0
Foreign Currency Forward Contracts \| Non Designated as Hedging Instrument
Derivative Instruments Gain Loss [Line Items]
Notional principal amount	$ 44.3	$ 23.4
Net fair value gain (loss) recognized in other (expense) income	$ (1.6)	$ 2.4	$ 0.5
Derivative Gain Loss Statement Of Income Or Comprehensive Income Extensible Enumeration	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)
Minimum [Member] \| Foreign Currency Forward Contracts \| Non Designated as Hedging Instrument
Derivative Instruments Gain Loss [Line Items]
Derivative maturity term	2 months
Maximum \| Foreign Currency Forward Contracts \| Non Designated as Hedging Instrument
Derivative Instruments Gain Loss [Line Items]
Derivative maturity term	4 months

Leases - Additional Information (Details)	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Weighted-average remaining lease term (in years)	7 years	7 years 1 month 6 days
Weighted-average discount rate	4.40%	4.10%

Business Combinations - Schedule of Estimated Fair Value of Assets Acquired and Liabilities (Details) - USD ($) $ in Thousands	Jul. 14, 2023	Jan. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill			$ 354,705	$ 347,747	$ 317,054
IDisplay Technology
Business Acquisition [Line Items]
Cash		$ 2,330
Accounts receivable		3,382
Inventories		2,772
Prepaid and other assets		424
Operating lease right-of-use asset		360
Property and equipment		277
Identifiable intangible assets		34,200
Goodwill		32,987
Total assets acquired		76,732
Accounts payable		(5,106)
Deferred tax liabilities		(4,561)
Accrued liabilities		(731)
Operating lease liabilities		(360)
Total liabilities assumed		(10,758)
Net assets acquired		65,974
Noncontrolling interest		(29,606)
Fair value of consideration		36,368
Purchase consideration:
Purchase consideration paid in cash		21,864
Fair value of equity issued in business combination		14,504
Fair value of consideration		$ 36,368
Drop Acquisition
Business Acquisition [Line Items]
Accounts receivable	$ 135
Inventories	7,739
Prepaid and other assets	856
Property and equipment	109
Identifiable intangible assets	9,160
Goodwill	5,987
Accounts payable	(7,165)
Accrued liabilities	(3,642)
Fair value of consideration	14,200
Purchase consideration, net of cash acquired	13,179
Purchase consideration:
Fair value of consideration	$ 14,200

Segment and Geographic Information - Summary of Net Revenue By Geographic Region (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Net revenue	$ 1,459,875	$ 1,375,098	$ 1,904,060
Americas
Segment Reporting Information [Line Items]
Net revenue	751,069	724,114	841,653
Europe and Middle East
Segment Reporting Information [Line Items]
Net revenue	512,161	405,642	735,151
Asia Pacific
Segment Reporting Information [Line Items]
Net revenue	$ 196,645	$ 245,342	$ 327,256

- 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
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 32
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
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-Section 50
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Related-Party Transactions - Additional Information (Details) - Related Party - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Amount owed to expenses	$ 35	$ 23
Travel and out-of-pocket expenses incurred	$ 147	$ 23

Equity Incentive Plans and Stock-Based Compensation - Summary of RSUs Activities and Related Information (Detail) - Restricted Stock Units (RSUs) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unvested RSUs, Beginning balance	1,631,974
Unvested RSUs, Granted	1,203,302
Unvested RSUs, Vested	(802,572)
Unvested RSUs, Forfeited/cancelled	(175,239)
Unvested RSUs, Ending balance	1,857,465	1,631,974
Weighted-Average Grant Date Fair Value Per Share, Beginning balance	$ 22.04
Weighted-Average Grant Date Fair Value Per Share, Granted	17.42	$ 18.63	$ 34.78
Weighted-Average Grant Date Fair Value Per Share, Vested	20.72
Weighted-Average Grant Date Fair Value Per Share, Forfeited/cancelled	21.19
Weighted-Average Grant Date Fair Value Per Share, Ending balance	$ 19.7	$ 22.04

Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Accumulated Other Comprehensive Loss

14. Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss were as follows (in thousands):


	December 31,
	2023			2022

Accumulated foreign currency translation loss, net of tax	$	(2,910	)	$	(6,445	)
Unrealized foreign exchange loss from long-term intercompany loans, net of tax		(1,240	)		(1,112	)
Total accumulated other comprehensive loss		(4,150	)		(7,557	)
Less: Accumulated other comprehensive loss attributable to noncontrolling interest		(663	)		(676	)
Total accumulated other comprehensive loss attributable to Corsair Gaming, Inc.	$	(3,487	)	$	(6,881	)

Debt - Additional Information (Details)					12 Months Ended
Debt - Additional Information (Details)	Nov. 28, 2022	Jun. 30, 2022	Sep. 30, 2021 USD ($)	Sep. 03, 2021 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2023	Mar. 31, 2023	Aug. 31, 2017 USD ($)
Debt Instrument [Line Items]
Losses on extinguishment of debt							$ (4,868,000)
Carrying value of term loan					$ 198,196,000	$ 238,665,000
First Lien Term Loan
Debt Instrument [Line Items]
Principal amount										$ 235,000,000
Increase in Principal amount					240,000,000
Losses on extinguishment of debt							$ (4,904,000)
First Lien Term Loan \| Initial Public Offering
Debt Instrument [Line Items]
Repayment of debt			$ 248,500,000
Revolving Credit Facility Under Credit Agreement
Debt Instrument [Line Items]
Principal amount				$ 100,000,000
Unused capacity					$ 100,000,000	100,000,000
Credit facility, expiration month and year				2026-09
Revolving Credit Facility Under Credit Agreement \| Minimum
Debt Instrument [Line Items]
Commitment Fee Percentage		0.20%		0.20%	0.25%
Consolidated interest coverage ratio		3
Revolving Credit Facility Under Credit Agreement \| Maximum
Debt Instrument [Line Items]
Commitment Fee Percentage		0.40%		0.35%	0.50%
Consolidated total net leverage ratio		3.5
Consolidated interest coverage ratio		3.5
Revolving Credit Facility Under Credit Agreement \| LIBOR [ Member] \| Minimum
Debt Instrument [Line Items]
Debt instrument, variable rate				1.25%
Revolving Credit Facility Under Credit Agreement \| LIBOR [ Member] \| Maximum
Debt Instrument [Line Items]
Debt instrument, variable rate				2.00%
Revolving Credit Facility Under Credit Agreement \| Federal Funds Rate
Debt Instrument [Line Items]
Debt instrument, variable rate		0.50%		0.50%
Revolving Credit Facility Under Credit Agreement \| One Month LIBOR
Debt Instrument [Line Items]
Debt instrument, variable rate				1.00%
Revolving Credit Facility Under Credit Agreement \| One Month LIBOR \| Minimum
Debt Instrument [Line Items]
Debt instrument, variable rate				0.25%
Revolving Credit Facility Under Credit Agreement \| One Month LIBOR \| Maximum
Debt Instrument [Line Items]
Debt instrument, variable rate				1.00%
Revolving Credit Facility Under Credit Agreement \| One-Month BSBY
Debt Instrument [Line Items]
Debt instrument, variable rate		1.00%
Revolving Credit Facility Under Credit Agreement \| One-Month BSBY \| Minimum
Debt Instrument [Line Items]
Debt instrument, variable rate		0.25%
Revolving Credit Facility Under Credit Agreement \| One-Month BSBY \| Maximum
Debt Instrument [Line Items]
Debt instrument, variable rate		1.25%
Revolving Credit Facility Under Credit Agreement \| Bloomberg Short Term Bank Yield \| Minimum
Debt Instrument [Line Items]
Debt instrument, variable rate		1.25%
Revolving Credit Facility Under Credit Agreement \| Bloomberg Short Term Bank Yield \| Maximum
Debt Instrument [Line Items]
Debt instrument, variable rate		2.25%
Term Loan
Debt Instrument [Line Items]
Principal amount				$ 250,000,000
Credit facility, expiration month and year				2026-09
Carrying value of term loan					$ 198,200,000	$ 238,700,000
Effective interest rate					7.40%	3.30%	1.40%
Term Loan \| Fair Value, Inputs, Level 2
Debt Instrument [Line Items]
Estimated fair value of term loan					$ 197,600,000
Term Loan \| LIBOR [ Member] \| Minimum
Debt Instrument [Line Items]
Debt instrument, variable rate				1.25%
Term Loan \| LIBOR [ Member] \| Maximum
Debt Instrument [Line Items]
Debt instrument, variable rate				2.00%
Term Loan \| Federal Funds Rate
Debt Instrument [Line Items]
Debt instrument, variable rate		0.50%		0.50%
Term Loan \| One Month LIBOR
Debt Instrument [Line Items]
Debt instrument, variable rate				1.00%
Term Loan \| One Month LIBOR \| Minimum
Debt Instrument [Line Items]
Debt instrument, variable rate				0.25%
Term Loan \| One Month LIBOR \| Maximum
Debt Instrument [Line Items]
Debt instrument, variable rate				1.00%
Term Loan \| One-Month BSBY
Debt Instrument [Line Items]
Debt instrument, variable rate		1.00%
Term Loan \| One-Month BSBY \| Minimum
Debt Instrument [Line Items]
Debt instrument, variable rate		0.25%
Term Loan \| One-Month BSBY \| Maximum
Debt Instrument [Line Items]
Debt instrument, variable rate		1.25%
Term Loan \| Bloomberg Short Term Bank Yield \| Minimum
Debt Instrument [Line Items]
Debt instrument, variable rate		1.25%
Term Loan \| Bloomberg Short Term Bank Yield \| Maximum
Debt Instrument [Line Items]
Debt instrument, variable rate		2.25%
Credit Agreement
Debt Instrument [Line Items]
Prepayment of debt					$ 34,100,000	$ 3,800,000
Credit facility, incremental maximum aggregate principal amount				$ 250,000,000
Increase in interest rate upon certain events of default				2.00%
Consolidated total net leverage ratio					3.25			3.5
Credit Agreement \| Minimum
Debt Instrument [Line Items]
Debt instrument, variable rate					0.50%
Consolidated interest coverage ratio				3	2.5
Credit Agreement \| Maximum
Debt Instrument [Line Items]
Debt instrument, variable rate					2.25%
Consolidated total net leverage ratio				3					3.75
Credit Agreement \| Bloomberg Short Term Bank Yield \| Minimum
Debt Instrument [Line Items]
Debt instrument, variable rate	1.50%
Credit Agreement \| Bloomberg Short Term Bank Yield \| Maximum
Debt Instrument [Line Items]
Debt instrument, variable rate	3.25%

Equity Incentive Plans and Stock-Based Compensation - Summary of Stock Option Activities and Related Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Outstanding Stock Options, Beginning balance	9,210,022
Stock Options, Granted	2,020,245
Stock Options, Exercised	(1,018,117)
Stock Options, Forfeited/cancelled	(442,136)
Outstanding Stock Options, Ending balance	9,770,014	9,210,022
Stock Options, Vested and exercisable	6,231,611
Weighted-Average Exercise Price Per Share, Beginning balance	$ 11.34
Weighted-Average Exercise Price Per Share, Granted	18.08
Weighted-Average Exercise Price Per Share, Exercised	5.75
Weighted-Average Exercise Price Per Share, Forfeited/cancelled	16.01
Weighted-Average Exercise Price Per Share, Ending balance	13.10	$ 11.34
Weighted-Average Exercise Price Per Share, Vested and exercisable as of December 31, 2022	$ 10.25
Weighted-Average Remaining Contractual Term	6 years 2 months 12 days	6 years 6 months
Weighted -Average Remaining Contractual Term Vested and exercisable	5 years
Aggregate Intrinsic Value, Balance	$ 45,260	$ 51,384
Aggregate Intrinsic Value, Vested and exercisable	$ 41,948

Redeemable Noncontrolling Interest ("RNCI") - Schedule of Changes in Redeemable Noncontrolling Interest (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Amounts Attributable to Noncontrolling Interest, Disclosures [Abstract]
Balance at beginning of period	$ 21,367
Initial carrying amount estimated at iDisplay's Closing Date		$ 17,522
Share of net income	918	261
Share of other comprehensive income (loss)	9	(400)
Dividend paid	(580)	(2,552)
Change in redemption value	(5,777)	6,536
Balance at end of period	$ 15,937	$ 21,367

Goodwill and Intangible Assets - Summary of Intangible Assets, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Total finite-life intangibles, Gross Carrying Amount	$ 340,705	$ 341,330
Total finite-life intangibles, Accumulated Amortization	188,142	160,594
Total finite-life intangibles, Net Carrying Amount	152,563	180,736
Total intangible assets, Gross Carrying Amount	376,151	376,849
Total intangible assets, Net Carrying Amount	188,009	216,255
Indefinite Life Trade Name
Indefinite-life intangibles, Gross and Net Carrying Amount	35,430	35,430
Other
Indefinite-life intangibles, Gross and Net Carrying Amount	16	89
Developed Technology
Total finite-life intangibles, Gross Carrying Amount	47,221	53,726
Total finite-life intangibles, Accumulated Amortization	21,206	24,088
Total finite-life intangibles, Net Carrying Amount	26,015	29,638
Trade Name
Total finite-life intangibles, Gross Carrying Amount	34,114	29,735
Total finite-life intangibles, Accumulated Amortization	9,060	6,802
Total finite-life intangibles, Net Carrying Amount	25,054	22,933
Customer Relationships
Total finite-life intangibles, Gross Carrying Amount	218,453	218,542
Total finite-life intangibles, Accumulated Amortization	138,800	116,919
Total finite-life intangibles, Net Carrying Amount	79,653	101,623
Patents
Total finite-life intangibles, Gross Carrying Amount	34,781	33,198
Total finite-life intangibles, Accumulated Amortization	17,031	11,764
Total finite-life intangibles, Net Carrying Amount	17,750	21,434
Supplier Relationship
Total finite-life intangibles, Gross Carrying Amount	6,136	6,129
Total finite-life intangibles, Accumulated Amortization	2,045	1,021
Total finite-life intangibles, Net Carrying Amount	$ 4,091	$ 5,108

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net revenue	$ 1,459,875	$ 1,375,098	$ 1,904,060
Cost of revenue	1,099,612	1,078,466	1,390,206
Gross profit	360,263	296,632	513,854
Operating expenses:
Sales, general and administrative	285,313	284,932	315,672
Product development	65,261	66,493	60,288
Total operating expenses	350,574	351,425	375,960
Operating income (loss)	9,689	(54,793)	137,894
Other (expense) income:
Interest expense	(17,420)	(9,560)	(17,673)
Interest income	6,839	374
Other (expense) income, net	(2,587)	213	(5,661)
Total other expense, net	(13,168)	(8,973)	(23,334)
Income (loss) before income taxes	(3,479)	(63,766)	114,560
Income tax benefit (expense)	2,442	9,820	(13,600)
Net income (loss)	(1,037)	(53,946)	100,960
Less: Net income attributable to noncontrolling interest	1,553	442
Net income (loss) attributable to Corsair Gaming, Inc.	(2,590)	(54,388)	100,960
Calculation of net income (loss) per share attributable to common stockholders of Corsair Gaming, Inc.:
Net income (loss) attributable to Corsair Gaming, Inc.	(2,590)	(54,388)	100,960
Change in redemption value of redeemable noncontrolling interest	5,777	(6,536)
Net income (loss) attributable to common stockholders of Corsair Gaming, Inc.	$ 3,187	$ (60,924)	$ 100,960
Net income (loss) per share attributable to common stockholders of Corsair Gaming, Inc.:
Basic	$ 0.03	$ (0.63)	$ 1.08
Diluted	$ 0.03	$ (0.63)	$ 1.01
Weighted-average common shares outstanding:
Basic	102,482	96,280	93,260
Diluted	106,276	96,280	100,004

Debt - Summary of Future Principal Payments under Total Long-term Debt (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2024	$ 12,500
2025	12,500
2026	174,000
Total debt	$ 199,000

Segment and Geographic Information (Tables)

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Summary of Financial Information for Each Reportable Segment

The table below summarizes the financial information for each reportable segment (in thousands):


	Years Ended December 31,
	2023		2022		2021

Net revenue
Gamer and Creator Peripherals	$	394,881	$	437,817	$	647,202
Gaming Components and Systems		1,064,994		937,281		1,256,858
Total net revenue	$	1,459,875	$	1,375,098	$	1,904,060

Gross Profit
Gamer and Creator Peripherals	$	132,982	$	125,079	$	224,920
Gaming Components and Systems		227,281		171,553		288,934
Total gross profit	$	360,263	$	296,632	$	513,854

Summary of Net Revenue By Geographic Region

The following table summarizes our net revenue by geographic region based on the location of the customer (in thousands):


	Years Ended December 31,
	2023		2022		2021

Americas	$	751,069	$	724,114	$	841,653
Europe and Middle East		512,161		405,642		735,151
Asia Pacific		196,645		245,342		327,256
Total net revenue	$	1,459,875	$	1,375,098	$	1,904,060

Summary of Property and Equipment, Net by Country

Our long-lived assets consist of property and equipment, net and operating lease right-of-use assets, which are summarized by geographic area as follows (in thousands):


	December 31,
	2023		2022

United States	$	46,969	$	58,673
China		7,103		7,932
Other countries		14,464		13,497
Total long-lived assets	$	68,536	$	80,102

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Accumulated foreign currency translation loss, net of tax	$ (2,910)	$ (6,445)
Unrealized foreign exchange loss from long-term intercompany loans, net of tax	(1,240)	(1,112)
Total accumulated other comprehensive loss	(4,150)	(7,557)
Less: Accumulated other comprehensive loss attributable to noncontrolling interest	(663)	(676)
Total accumulated other comprehensive loss attributable to Corsair Gaming, Inc.	$ (3,487)	$ (6,881)

- Definition

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

+ References + Details

Goodwill and Intangible Assets - Schedule of Estimated Future Amortization Expense of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 38,071
2025	37,700
2026	34,394
2027	24,721
2028	4,388
Thereafter	13,289
Total finite-life intangibles, Net Carrying Amount	$ 152,563	$ 180,736

Equity Incentive Plans and Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Summary of Stock Option Activities and Related Information

The following table summarizes the stock option activities and related information for the year ended December 31, 2023:


	Number of Shares			Weighted- Average Exercise Price Per Share		Weighted- Average Remaining Contractual Term		Aggregate Intrinsic Value
						(In years)		(In thousands)
Outstanding as of December 31, 2022		9,210,022		$	11.34		6.5	$	51,384
Granted		2,020,245			18.08
Exercised		(1,018,117	)		5.75
Forfeited/cancelled		(442,136	)		16.01
Outstanding as of December 31, 2023		9,770,014		$	13.10		6.2	$	45,260
Vested and exercisable as of December 31, 2023		6,231,611		$	10.25		5.0	$	41,948

Summary of RSUs Activities and Related Information

The following table summarizes the RSU activities and related information for the year ended December 31, 2023:


	Number of Shares			Weighted- Average Grant Date Fair Value Per Share

Outstanding as of December 31, 2022		1,631,974		$	22.04
Granted		1,203,302			17.42
Vested		(802,572	)		20.72
Forfeited/cancelled		(175,239	)		21.19
Outstanding as of December 31, 2023		1,857,465		$	19.70

Summary of Stock-based Compensation Expense

The following table summarizes stock-based compensation expense by line item in our consolidated statements of operations (in thousands):


	Years Ended December 31,
	2023		2022		2021

Cost of revenue	$	2,094	$	1,458	$	1,006
Sales, general and administrative		24,838		17,695		13,772
Product development		3,941		3,018		2,457
Stock-based compensation expense, net of amounts capitalized (1)	$	30,873	$	22,171	$	17,235
Income tax benefits related to stock-based compensation expense	$	2,725	$	700	$	6,796

(1)

Stock-based compensation expense capitalized were not material for each of the periods presented.

Summary of Total Unrecognized Stock-Based Compensation Expense and Remaining Period

The following table summarizes by type of grant, the total unrecognized stock-based compensation expense and the remaining period over which such expense is expected to be recognized (in thousands, except number of years):


	December 31, 2023
	Unrecognized Expense		Remaining weighted average period (In years)

RSUs	$	29,130		2.6
Stock Options		24,590		2.4
ESPP		165		0.1
Total unrecognized stock-based compensation expense	$	53,885

Summary of Valuation Assumptions of Fair Value of Stock Options on Date of Grant

We estimate the fair value of the stock options at the date of grant using the Black-Scholes-Merton pricing model, with the following valuation assumptions and values:


	Years Ended December 31,
	2023		2022		2021

Expected term (years)		6.00		6.05		6.01
Expected volatility	43.2% - 44.5%		43.6% - 48.1%		43.1% - 47.0%
Dividend yield		—		—		—
Risk-free interest rate	3.85% - 4.61%		1.67% - 2.93%		0.05% - 1.34%

Summary of Valuation Assumptions of Fair Value of ESPP on Date of Grant

We estimate the fair value of the shares under the ESPP at the date of grant using the Black-Scholes-Merton pricing model, with the following valuation assumptions and inputs:


	Years Ended December 31,
	2023		2022		2021

Expected term (years)	0.50 - 0.64			0.50		0.50
Expected volatility	41.0% - 47.8%		38.7% - 54.5%		43.2% - 45.1%
Dividend yield		—		—		—
Risk-free interest rate	4.77% - 5.45%		0.19% - 2.52%		0.05% - 0.09%

Business Combinations - Additional Information (Details) - USD ($)				12 Months Ended
	Jan. 29, 2024	Jul. 14, 2023	Jan. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill				$ 354,705,000	$ 347,747,000	$ 317,054,000
Gamer and Creator Peripherals
Business Acquisition [Line Items]
Goodwill				205,769,000	198,816,000	171,744,000
Gaming Components and Systems
Business Acquisition [Line Items]
Goodwill				$ 148,936,000	148,931,000	$ 145,310,000
IDisplay Technology
Business Acquisition [Line Items]
Percentage of equity interest acquired			51.00%	14.00%
Fair value of consideration			$ 36,368,000
Purchase consideration paid in cash			$ 21,864,000
Purchase consideration paid in equity shares			690,333,000
Fair value of equity issued in business combination			$ 14,504,000
Accounts payable			$ 3,500,000
Percentage Of Redeemable Noncontrolling Interests			29.00%
Put and call option expiration date			Jan. 01, 2025
Fair value of noncontrolling interest amount			$ 29,606,000
Increased goodwill			1,000,000
Decreased identifiable intangible assets			1,100,000
Deferred Liabilities			100,000
Inventory			0
Fair value of identifiable intangible assets net tangible assets and liabilities acquired			33,000,000.0
Deferred tax liability			4,561,000
Acquisition-related costs				$ 0	$ 0
Goodwill			32,987,000
IDisplay Technology \| Gamer and Creator Peripherals
Business Acquisition [Line Items]
Fair value of identifiable intangible assets net tangible assets and liabilities acquired			29,300,000
IDisplay Technology \| Gaming Components and Systems
Business Acquisition [Line Items]
Fair value of identifiable intangible assets net tangible assets and liabilities acquired			$ 3,700,000
IDisplay Technology \| First Anniversary
Business Acquisition [Line Items]
Percentage of equity interest acquired			14.00%
IDisplay Technology \| Second Anniversary
Business Acquisition [Line Items]
Percentage of equity interest acquired			15.00%
IDisplay Technology \| IDisplay Seller
Business Acquisition [Line Items]
Noncontrolling interest			49.00%
Drop Acquisition
Business Acquisition [Line Items]
Fair value of consideration		$ 14,200,000
Inventory		2,000,000		1,500,000
Acquisition-related costs				$ 0
Cash acquired		600,000
Purchase price adjustment		1,000,000
Goodwill		5,987,000
Identifiable intangible assets acquired		$ 9,200,000
Drop Acquisition \| Subsequent Event
Business Acquisition [Line Items]
Fair value of consideration	$ 13,200,000
Purchase price adjustment	$ 1,000,000
Drop Acquisition \| Maximum
Business Acquisition [Line Items]
Intangible assets estimated useful lives		15 years
Drop Acquisition \| Minimum
Business Acquisition [Line Items]
Intangible assets estimated useful lives		5 years
Drop Acquisition \| Developed Technology
Business Acquisition [Line Items]
Identifiable intangible assets acquired		$ 5,200,000
Drop Acquisition \| Trade Name
Business Acquisition [Line Items]
Identifiable intangible assets acquired		2,300,000
Drop Acquisition \| Domain Name
Business Acquisition [Line Items]
Identifiable intangible assets acquired		$ 1,700,000

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive Income (Loss)	Total Stockholders’ Equity	Nonreedemable Noncontrolling Interest
Balance at Dec. 31, 2020	$ 437,390	$ 9	$ 438,667	$ (2,813)	$ 1,527	$ 437,390
Balance, shares at Dec. 31, 2020		91,935
Net income (loss)	100,960			100,960		100,960
Other comprehensive income (loss)	(1,867)				(1,867)	(1,867)
Issuance of common stock in connection with employee equity incentive plans	14,872		14,872			14,872
Issuance of common stock in connection with employee equity incentive plans, shares		2,590
Shares withheld related to net share settlement	(417)		(417)			(417)
Shares withheld related to net share settlement, shares		(15)
Stock-based compensation	17,242		17,242			17,242
Balance at Dec. 31, 2021	568,180	$ 9	470,364	98,147	(340)	568,180
Balance, shares at Dec. 31, 2021		94,510
Net income (loss)	(54,207)			(54,388)		(54,388)	$ 181
Other comprehensive income (loss)	(6,817)				(6,541)	(6,541)	(276)
Issuance of common stock upon initial public offering, net of underwriting discounts, commissions and other offering costs	80,862	$ 1	80,861			80,862
Issuance of common stock in relation to public offering, net of underwriting discounts, commissions and other offering costs, shares		5,045
Issuance of common stock in relation to business acquisition	14,504		14,504			14,504
Issuance of common stock in relation to acquisitions, shares		690
Noncontrolling interest from business combination	12,084						12,084
Change in redemption value of redeemable noncontrolling interest	(6,536)			(6,536)		(6,536)
Dividend paid to nonredeemable noncontrolling interest	(1,760)						(1,760)
Issuance of common stock in connection with employee equity incentive plans	7,015		7,015			7,015
Issuance of common stock in connection with employee equity incentive plans, shares		1,221
Shares withheld related to net share settlement	(1,512)		(1,512)			(1,512)
Shares withheld related to net share settlement, shares		(81)
Stock-based compensation	22,254		22,254			22,254
Balance at Dec. 31, 2022	634,067	$ 10	593,486	37,223	(6,881)	623,838	10,229
Balance, shares at Dec. 31, 2022		101,385
Net income (loss)	(1,955)			(2,590)		(2,590)	635
Other comprehensive income (loss)	3,398				3,394	3,394	4
Change in redemption value of redeemable noncontrolling interest	5,777			5,777		5,777
Dividend paid to nonredeemable noncontrolling interest	(400)						(400)
Issuance of common stock in connection with employee equity incentive plans	7,449		7,449			7,449
Issuance of common stock in connection with employee equity incentive plans, shares		1,960
Shares withheld related to net share settlement	(1,409)		(1,409)			(1,409)
Shares withheld related to net share settlement, shares		(90)
Stock-based compensation	31,116		31,116			31,116
Balance at Dec. 31, 2023	$ 678,043	$ 10	$ 630,642	$ 40,410	$ (3,487)	$ 667,575	$ 10,468
Balance, shares at Dec. 31, 2023		103,255

Fair Value Measurement - Summary of Financial Liabilities that Measured at Fair Value (Details) - Fair Value Recurring Basis - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Liabilities:
Liabilities	$ 690	$ 1,438
Foreign Currency Forward Contracts
Liabilities:
Liabilities	690	484
Deferred Cash Consideration Business Acquisition SCUF
Liabilities:
Liabilities		954
(Level 2)
Liabilities:
Liabilities	690	484
(Level 2) \| Foreign Currency Forward Contracts
Liabilities:
Liabilities	$ 690	484
(Level 3)
Liabilities:
Liabilities		954
(Level 3) \| Deferred Cash Consideration Business Acquisition SCUF
Liabilities:
Liabilities		$ 954

Leases

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Leases

16. Leases

Our lease portfolio consists primarily of real estate facilities for manufacturing, distribution, warehousing and office use purposes under operating leases.

The components of lease expenses were as follows (in thousands):


	Years Ended December 31,
	2023		2022		2021

Operating lease expense	$	12,887	$	13,519	$	13,048
Variable lease expense		7,540		8,758		9,636
Total lease expense	$	20,427	$	22,277	$	22,684

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


	Years Ended December 31,
	2023		2022		2021

Cash paid for amounts included in the measurement of operating lease liabilities	$	13,433	$	10,614	$	10,466
Right-of-use assets recognized in exchange for operating lease obligations		1,604		5,819		36,689

As of December 31, 2023, our operating leases had a weighted average remaining lease term of 7.0 years and a weighted average discount rate of 4.4%. As of December 31, 2022, our operating leases had a weighted average remaining lease term of 7.1 years and a weighted average discount rate of 4.1%.

The following table summarizes the maturity of operating lease liabilities as of December 31, 2023 (in thousands):


	Amounts

2024	$	10,201
2025		8,697
2026		6,924
2027		6,333
2028		6,092
Thereafter		18,213
Total future lease payments		56,460
Less: Imputed interest		(8,152	)
Present value of operating lease liabilities	$	48,308

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ (1,037)	$ (53,946)	$ 100,960
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Stock-based compensation	30,873	22,158	17,235
Depreciation	12,210	10,728	10,300
Amortization	38,488	42,795	34,794
Debt issuance costs amortization	679	398	1,458
Loss on debt extinguishment			4,868
Deferred income taxes	(6,332)	(21,736)	(11,962)
Other	3,584	4,469	3,291
Changes in operating assets and liabilities:
Accounts receivable	(17,686)	55,845	444
Inventories	(39,470)	111,288	(71,316)
Prepaid expenses and other assets	1,902	1,268	(13,177)
Accounts payable	62,150	(65,928)	(63,722)
Other liabilities and accrued expenses	3,792	(40,950)	7,019
Net cash provided by operating activities	89,153	66,389	20,192
Cash flows from investing activities:
Acquisition of businesses, net of cash acquired	(14,220)	(19,534)	(4,846)
Payment of deferred and contingent consideration		(185)	(4,721)
Purchase of property and equipment	(12,761)	(26,315)	(10,974)
Investment in available-for-sale convertible note		(1,000)
Net cash used in investing activities	(26,981)	(47,034)	(20,541)
Cash flows from financing activities:
Proceeds from issuance of debt, net			248,513
Repayment of debt and debt issuance costs	(41,000)	(9,483)	(328,392)
Borrowings from line of credit		701,500	63,500
Repayment of line of credit		(701,500)	(63,500)
Proceeds from public offering, net of underwriting discounts and commissions		81,655
Payment of other offering costs	(497)	(296)
Proceeds from issuance of shares through employee equity incentive plans	7,449	7,015	14,872
Payment of taxes related to net share settlement of equity awards	(1,409)	(1,532)	(397)
Dividend paid to noncontrolling interest	(980)	(4,312)
Payment of contingent consideration	(950)	(438)
Net cash provided by (used in) financing activities	(37,387)	72,609	(65,404)
Effect of exchange rate changes on cash	(281)	(3,284)	(2,435)
Net increase (decrease) in cash and restricted cash	24,504	88,680	(68,188)
Cash and restricted cash at the beginning of the year	154,060	65,380	133,568
Cash and restricted cash at the end of the year	178,564	154,060	65,380
Supplemental cash flow disclosures:
Cash paid for interest	16,772	9,019	11,267
Cash paid for income taxes, net	7,375	14,221	41,243
Supplemental disclosure of non-cash investing and financing activities:
Equipment purchased and unpaid at period end	1,420	4,985	2,122
Issuance of common stock relating to business acquisition		$ 14,505
Receivable for business acquisition purchase price adjustment	$ 1,041
Deferred purchase consideration related to business acquisitions			$ 202

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments, net of tax	$ (6)	$ 344	$ 0
Unrealized foreign exchange gain (loss) from long-term intercompany loans, net of tax benefit (expense)	$ (319)	$ 182	$ 76

Income Taxes - Schedule of Changes in Gross Unrecognized Tax Benefits, Excluding Interest and Penalties, as Result of Uncertain Tax Positions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Beginning balance	$ 3,606	$ 3,757	$ 1,216
Tax position related to current year, Increase	317	312	690
Tax position related to prior year, Increase	1		1,851
Tax position related to prior year, Decrease	(386)	(463)
Ending balance	$ 3,538	$ 3,606	$ 3,757

Related-Party Transactions

12 Months Ended

Dec. 31, 2023

Related-Party Transactions

18. Related-Party Transactions

We have a management services agreement with our majority owner in which the majority owner provides management, consulting and advisory services to us. Such services are provided without charge, other than for the reimbursement of travel and out-of-pocket expense as set forth in the management services agreement. Total travel and out-of-pocket expenses incurred were $147 thousand, $23 thousand and nil for the years ended December 31, 2023, 2022 and 2021, respectively. The amount owed to the majority owner for such expenses was $35 thousand and $23 thousand as of December 31, 2023 and 2022, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net Income (Loss)	$ (2,590)	$ (54,388)	$ 100,960

- 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

Commitments and Contingencies - Schedule of Changes in Warranty Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Beginning of the period	$ 3,685	$ 5,656
Warranty provision related to products shipped	9,097	4,349
Deductions for warranty claims processed	(5,627)	(6,320)
End of period	$ 7,155	$ 3,685

Business Combinations

12 Months Ended

Dec. 31, 2023

Business Combinations [Abstract]

Business Combinations

5. Business Combinations

Drop Acquisition

On July 14, 2023 (the “Acquisition Date”), we completed the acquisition of the assets and business of Massdrop Inc. (“Drop”), including the assumption of trade payables and certain accrued liabilities (the “Drop Acquisition”) for a cash purchase consideration of approximately $14.2 million, net of $0.6 million of cash acquired. On January 29, 2024, in connection with a joint release letter executed between us and Drop's seller, we received a refund of $1.0 million from the escrow funds in relation to the purchase price adjustment for net working capital. With this refund, total purchase consideration, net of cash acquired, decreased to $13.2 million.

Drop, a community-based e-commerce company headquartered in San Francisco, California, specializes in customized DIY keyboards and keycaps. We expect this acquisition to give Corsair a leading presence in the personalized keyboards market which is one of the fastest growing trends in the gaming peripheral space as well as allow us to offer specialized Corsair and Elgato products to the enthusiast community that Drop is engaged with. Drop’s results of operations are included in our consolidated statements of operations with effect from July 14, 2023.

The Drop Acquisition was accounted for as a business combination under the acquisition method of accounting. The fair values assigned to assets acquired and liabilities assumed are based on management's best estimates and assumptions. Our purchase accounting is preliminary as of the date of this Annual Report on Form 10-K, pending finalization of the completeness of certain acquired assets and assumed liabilities. We expect to finalize the purchase accounting as soon as practicable, but not later than one year from the Acquisition Date, and do not expect material purchase accounting adjustments in future periods.

The following table summarizes the preliminary allocation of the Drop Acquisition purchase consideration (including the $1.0 million purchase price adjustment) to the assets acquired and liabilities assumed at the Acquisition Date (in thousands):


	Amounts

Accounts receivable	$	135
Inventories		7,739
Prepaid and other assets		856
Property and equipment		109
Identifiable intangible assets		9,160
Goodwill		5,987
Accounts payable		(7,165	)
Accrued liabilities		(3,642	)
Purchase consideration, net of cash acquired	$	13,179

The fair value of certain working capital related items, including accounts receivable, prepaid and other assets, accounts payable and accrued liabilities, as well as the fair value of property and equipment approximated their book values at the Acquisition Date. The fair value of the inventories was estimated by major category, at net realizable value, which we believe approximates the price a market participant could achieve in a current sale. The difference between the fair value of the inventories and the book value recorded on the Acquisition Date was $2.0 million, and $1.5 million has been recognized in cost of revenue in the consolidated statements of operations for the year ended December 31, 2023 upon the sale of the acquired inventory.

The goodwill of $6.0 million represents the expansion of our market presence by utilizing Drop's strength in direct consumer reach as well as the ability to expand the customizable keyboard and keycap market. The goodwill is deductible for tax purposes and is assigned to our Gaming Peripherals reporting unit.

The $9.2 million identifiable intangible assets acquired include developed technology of $5.2 million, trade name of $2.3 million and domain name of $1.7 million. The fair values of the identified intangible assets were estimated primarily using the income approach and were based on inputs that are not observable in the market which we consider to be Level 3 inputs. These intangible assets are being amortized over their estimated useful lives, ranging from 5 to 15 years, using the straight-line method of amortization. The identifiable intangible assets acquired are deductible for tax purposes.

The acquisition-related costs are included in sales, general and administrative expenses in our consolidated statements of operations and the amounts incurred in 2023 were not material.

Unaudited Pro Forma Financial Information

Pro forma financial information is not included because the effects of the Drop Acquisition were not material to our consolidated statements of operations for the periods presented.

iDisplay Acquisition

On January 1, 2022 (the “Closing” or “Closing Date”), we completed the acquisition of a 51% ownership stake in iDisplay (the “iDisplay Acquisition”), a leader in electronic development and design specializing in display technology, headquartered in Taiwan.

The fair value consideration for iDisplay was $36.4 million, including $21.9 million in cash and the issuance of 690,333 shares of our common stock with a fair value of $14.5 million at Closing Date. The consideration was reduced for the effective 51% settlement of a pre-existing contractual accounts payable balance owed to iDisplay of $3.5 million. The iDisplay Acquisition has allowed us to direct the development and integration of iDisplay’s display-based touch-screen technologies into our products for gamers and creators. iDisplay’s results of operations are fully consolidated with Corsair with effect from January 1, 2022.

The acquisition-related costs incurred in 2022 were not material. There were no additional acquisition-related costs incurred after 2022.

The seller of iDisplay (the “iDisplay Seller”) has retained a 49% noncontrolling interest in iDisplay. Under the Shareholders Agreement between Corsair and the iDisplay Seller, a put option was provided to the iDisplay Seller and a call option was provided to Corsair for the option to transfer (i) 14% ownership interest in iDisplay to Corsair upon the first anniversary of the Closing and (ii) an additional 15% of ownership interest in iDisplay to Corsair upon the second anniversary of the Closing. Both put and call options expire on January 1, 2025. The exercise price of the put option and the call option is based on multiples of iDisplay’s trailing twelve-month earnings before interest, income tax, depreciation and amortization (“TTM EBITDA”) less any debt. The 29% noncontrolling interest subject to the put option is considered a redeemable noncontrolling interest (“RNCI”). See Note 2, “Summary of Significant Accounting Policies – Noncontrolling Interest” and Note 17, “Redeemable Noncontrolling Interest” for more information regarding such RNCI.

The fair value of the 49% noncontrolling interest was estimated to be $29.6 million at Closing Date. The control premium was based on an analysis considering similar market transactions involving control premiums, as well as factors specific to iDisplay, including its significant customer concentration.

Subsequent to the iDisplay Acquisition Closing Date, we recorded measurement period adjustments which increased goodwill by $1.0 million and decreased identifiable intangible assets and deferred liabilities by $1.1 million and $0.1 million, respectively. The final allocation of the iDisplay Acquisition purchase consideration to the estimated fair value of the assets acquired and liabilities assumed at the acquisition date was as follows (in thousands):


	Amounts

Cash	$	2,330
Accounts receivable		3,382
Inventories		2,772
Prepaid and other assets		424
Operating lease right-of-use asset		360
Property and equipment		277
Identifiable intangible assets		34,200
Goodwill		32,987
Total assets acquired		76,732
Accounts payable		(5,106	)
Deferred tax liabilities		(4,561	)
Accrued liabilities		(731	)
Operating lease liabilities		(360	)
Total liabilities assumed		(10,758	)
Net assets acquired		65,974
Noncontrolling interest		(29,606	)
Fair value of consideration transferred	$	36,368

Purchase consideration:
Cash	$	21,864
Corsair common stock		14,504
Fair value of consideration transferred	$	36,368

The fair value of certain working capital related items, including accounts receivable, prepaid and other assets, accounts payable and accrued liabilities, as well as the fair value of property and equipment approximated their book values at the date of the iDisplay Acquisition. The fair value of the inventories was estimated by major category, at net realizable value, which we believe approximates the price a market participant could achieve in a current sale. The difference between the fair value of the inventories and the book value recorded by iDisplay on the acquisition date was not material.

The goodwill recognized for the iDisplay Acquisition, which is the excess of the purchase consideration over the fair value of the identifiable intangible assets and the net tangible assets and liabilities acquired, has been estimated to be $33.0 million, of which $29.3 million and $3.7 million are assigned to our Gaming Peripherals reporting unit and Gaming Components reporting unit, respectively. We believe goodwill represents the strengthening of our supply chain with display-based touch-screen technologies into our products for gamers and creators, and the ability to design and generate new technologies to enhance the features of our products.

A portion of the identifiable intangible assets are not deductible for tax purposes for which a $4.6 million deferred tax liability has been estimated at the date of acquisition for the difference between the book and tax bases of these assets. The goodwill is not deductible for tax purposes.

Valuation of identified intangible assets

The following table summarizes the valuation of the identifiable intangible assets acquired in the iDisplay Acquisition and the estimate of their respective useful lives as of the Closing Date, including subsequent measurement period adjustments:


	Valuation		Useful Life
	(In thousands)		(In years)

Patent portfolio	$	5,100		6
Supplier relationships		6,800		6
Developed technology		22,300		6
Total identifiable intangible assets	$	34,200

The fair value of patent portfolio was estimated using the relief from royalty approach and the economic useful life was determined based on the average product life cycle of the products manufactured by iDisplay. The supplier relationships intangible asset represents the value assigned to the relationship iDisplay had established over the years with a broad network of suppliers and OEMs that have been crucial to the quality and magnitude of iDisplay manufacturing capability. The fair value of supplier relationships was estimated using the multi-period excess earnings approach and the economic useful life was determined to be aligned with the estimated useful life of the developed technology acquired from iDisplay. The developed technology intangible asset represents unpatented propriety technologies, such as hardware designs and architectures and process technologies used in the on-going research and design of the products manufactured by iDisplay. The fair value of developed technology was estimated using the income approach and the economic useful life was based on the technology cycle of the products manufactured, as well as the cash flows anticipated over the forecasted periods. The valuations of the intangible assets were calculated with the assistance of a third-party valuation firm. The fair values of these intangibles were valued based on long-term cash flow projections, which we consider to be Level 3 inputs.

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP”) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). The accompanying consolidated financial statements include the accounts of Corsair and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. For consolidated entities where we own less than 100% of the equity, our consolidated net comprehensive income (loss) is reduced by the portion attributable to the noncontrolling interest. In determining whether an entity is considered a controlled entity, we apply the VIE (variable interest entity) and VOE (voting interest entity) models. Entities that do not qualify as a VIE are assessed for consolidation under the VOE model. Under the VOE model, we consolidate the entity if we determine that we have a controlling financial interest in the entity through our ownership of greater than 50% of the outstanding voting shares of the entity and that other equity holders do not have substantive voting, participating or liquidation rights. On January 1, 2022, we completed the acquisition of a 51% ownership stake in Elgato iDisplay Holdings LTD. and its related companies (together “iDisplay”). (See Note 5, “Business Combination - iDisplay Acquisition” for more information). We have determined that iDisplay does not qualify as a VIE and Corsair has a controlling financial interest in iDisplay under the VOE model and therefore, iDisplay is fully consolidated with Corsair with effect from January 1, 2022.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Such estimates include, but are not limited to, the valuation of intangible assets, accounts receivable, sales return reserves, reserves for customer incentives, warranty reserves, inventory, derivative instruments, stock-based compensation, and deferred income tax. These estimates and assumptions are based on management’s best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the potential impacts from the events in the current economic environment as well as the potential impacts from geopolitical events. We adjust such estimates and assumptions when facts and circumstances dictate. The extent to which the current macroeconomic factors and the development of the geopolitical unrest will impact our business going forward depends on numerous dynamic factors that we cannot reliably predict. Actual results could differ materially from those estimates. Making estimates and judgments about future events is inherently unpredictable and is subject to significant uncertainties, some of which are beyond our control. Should any of these estimates and assumptions change or prove to have been incorrect, it could have a material impact on our results of operations, financial position and cash flows.
Revenue Recognition	Revenue Recognition We determine revenue recognition through the following five-step approach: • identification of the contract, or contracts, with the customer • identification of the performance obligations in the contract • determination of the transaction price • allocation of the transaction price to the performance obligations in the contract, and • recognition of revenue when, or as the performance obligation is fulfilled. Revenue is recognized when performance obligations are satisfied under the terms of the contracts, and control of the products is transferred to the customers in an amount that reflects the consideration we expect to receive from the customers in exchange for those products or services. Our products are primarily sold through a network of distributors and retailers, including e-retailers, and to a lesser extent direct to consumers. We primarily sell hardware products, which may include embedded software that function together, and are considered as one performance obligation. Hardware devices are generally plug and play, requiring no configuration and little or no installation. Revenue is recognized at a point in time when control of the products is transferred to the customer which generally occurs upon shipment or delivery to customer. We report revenue net of any required taxes collected from customers and remitted to government authorities, with the collected taxes recorded as other liabilities and accrued expenses until remitted to the relevant government authority. Shipping and handling costs associated with outbound freight are accounted for as a fulfillment cost and are included as part of our distribution costs recorded under sales, general and administrative expenses. Costs of maintaining our web store and credit card processing fees related to sales on our webstore are recorded under sales, general and administrative expenses. We generally provide a warranty on products that provides assurance that our products conform to published specifications. Such assurance-type warranties are not deemed to be separate performance obligations from the product, and costs associated with providing these warranties are accrued in accordance with ASC 460-10, Guarantees. We offer return rights and customer incentive programs. Customer incentive programs include special pricing arrangements, promotions, rebates and volume-based incentives. We have agreements with certain customers that contain terms allowing price protection credits to be issued in the event of a subsequent price reduction. Our decision to make price reductions is influenced by product life cycle stage, market acceptance of products, the competitive environment, new product introductions and other factors. Accruals for estimated expected future pricing actions are recognized at the time of sale based on analysis of historical pricing actions by customer and by product, inventories owned by and located at distributors and retailers, current customer demand, current operating conditions, and other relevant customer and product information, such as stage of product life-cycle. The transaction price received by us from sales to distributors and retailers is calculated as selling price net of variable consideration which may include rebates, product returns and price protection. Rights of return vary by customer and range from the right to return products to limited stock rotation rights allowing the exchange of a percentage of the customer’s quarterly purchases. Estimates of expected future product returns qualify as variable consideration and are recorded as a reduction of the transaction price of the contract at the time of sale based on historical return rates. Return rates are influenced by product life cycle status, new product introductions, market acceptance of products, sales levels, the type of customer, seasonality, product quality issues, competitive pressures, operational policies and procedures, and other factors. Return rates can fluctuate over time but are sufficiently predictable to allow us to estimate expected future product returns. We normally require payments from customers within 30 to 90 days from invoice date. We do not generally modify payment terms on existing receivables. Our contracts with customers typically do not include significant financing components as the period between the satisfaction of the performance obligations and timing of payment are generally within one year. Customer incentive programs are considered variable consideration, which we estimate and record as a reduction to revenue at the time of sale. Significant management judgments and estimates must be used to determine the cost of these programs to be included in the transaction price in any accounting period including a reduction for the estimate of amounts that ultimately will not be claimed for certain customer incentive programs. We use the expected value method to arrive at the amount of variable consideration. The Company constrains variable consideration until the likelihood of a significant revenue reversal is not probable. The accrual estimates are based on actual sales data, historical experience, forecasted incentives, anticipated volume of future purchases, and inventory levels in the channel. During the years ended December 31, 2023 and 2022, we did not recognize any material revenue adjustments related to performance obligations satisfied in prior periods as a result of changes in estimated variable consideration. Because the majority of the performance obligations in our contracts with customers relate to contracts with a duration of less than one year, we have elected to apply the optional exemption to not disclose the aggregate amount of the transaction price allocated to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period. Contract liabilities are recorded when cash payments are received or due in advance of performance, primarily for our webstore sales and extended warranty subscriptions. Contract liabilities are included in other liabilities and accrued expenses and other liabilities noncurrent on the consolidated balance sheets.
Cost of Revenue	Cost of Revenue Cost of revenue consists of product costs, including purchases from contract manufacturers, inbound freight costs from manufacturers to our distribution hubs, as well as inter-hubs shipments, duties and tariffs, warranty replacement costs, costs to process and rework returned items, depreciation of tooling equipment, warehousing costs, inventory valuation write-downs, certain allocated costs related to facilities and IT department, and personnel-related expenses and other operating expenses related to supply chain logistics.
Distribution Costs	Distribution Costs Distribution costs, recorded as a component of sales, general and administrative expenses, include the costs to operate two of our distribution hubs internally and the costs paid to third-party logistics providers to operate our other four distribution hubs. Distribution costs also include the costs of shipping products to customers through third party carriers. Amounts billed to customers for shipping and handling of products are recorded in net revenue. We do not consider distribution costs to be part of the costs to bring our products to the finished condition and therefore record such distribution costs as sales, general and administrative expense rather than in cost of revenue.
Product Development Costs	Product Development Costs Product development costs are generally expensed as incurred. Product development costs consist primarily of the costs associated with the design and testing of new products and improvements to existing products. These costs relate primarily to compensation of personnel and consultants involved with product design, definition, compatibility testing and qualification. To date, almost all of the software development costs have been expensed as incurred because the period between achieving technological feasibility and the release of the software has been short and development costs qualifying for capitalization have been insignificant.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred and are included as a component of sales, general and administrative expense in the consolidated statements of operations. Advertising and promotion expenses were $21.2 million, $17.3 million, and $19.8 million for the years ended December 31, 2023, 2022, and 2021, respectively.
Stock Based Compensation	Stock-Based Compensation We measure and recognize compensation for all stock-based compensation awards, including stock options, stock purchase rights and restricted stock units (“RSU”), based upon the grant-date fair value of those awards. The grant-date fair value of our stock options and stock purchase rights is estimated using a Black-Scholes-Merton option-pricing model. The fair value of our RSUs is calculated based on the market value of our stock at the grant date. Stock-based compensation is recognized on a straight-line basis over the requisite service period and we have elected to recognize actual forfeitures by reducing the stock-based compensation in the same period as the forfeitures occur.
Segments	Segments Operating segments are based on components of a company that engage in business activity that earn revenue and incur expenses and (a) whose operating results are regularly reviewed by its chief operating decision maker (“CODM”) to make decisions about resource allocation and performance and (b) for which discrete financial information is available. We have two reportable segments: • Gamer and Creator Peripherals. Includes our high-performance gaming keyboards, mice, headsets, controllers, and our streaming products, which includes capture cards, Stream Decks, microphones and audio interfaces, our Facecam streaming cameras, studio accessories, and gaming furniture, among others. • Gaming Components and Systems. Includes our high-performance power supply units, or PSUs, cooling solutions, computer cases, DRAM modules, as well as high-end prebuilt and custom-built gaming PCs and laptops, and gaming monitors, among others. Our CODM is determined to be Corsair’s Chief Executive Officer. The results of the reportable segments are derived directly from our reporting system and are based on the methods of internal reporting which are not necessarily in conformity with GAAP. The segmental net revenue and gross profit are used to evaluate the performance of, and allocate resources to, each of the segments.
Cash and Restricted Cash	Cash and Restricted Cash Total restricted cash was $2.9 million as of December 31, 2023 and 2022. The restricted cash serves as collateral for certain bank guarantees, customer deposits and security deposits.
Accounts Receivable, net	Accounts Receivable, net Accounts receivable from contracts with customers are recorded at the invoiced amount when we have an unconditional right to consideration, net of allowance for credit losses. We maintain trade credit insurance to mitigate credit risks on certain of our accounts receivable that reimburse us for up to 90% of collection losses. We estimate an allowance for credit losses by using a combination of relevant information including historical loss information, adjusted to take into account current market conditions and our customers’ financial condition, the amount of any receivables in dispute, the current receivables aging, and the current payment terms. Due from Factor On September 29, 2022, one of our fully consolidated subsidiaries entered into an accounts receivable factoring agreement (“Factoring Agreement”) with a third-party financial institution (“Factor”). The Factoring Agreement was terminated on October 2, 2023 and we no longer sell our customers' receivables to the Factor. The outstanding balance of $0.3 million due from Factor as of December 31, 2023 was subsequently collected in January 2024. Transactions under the Factoring Agreement were accounted for as sales of accounts receivable, and the receivables sold were removed from the consolidated balance sheet at the time of the sales transaction. During the years ended December 31, 2023 and 2022, we sold receivables of $244.0 million and $175.1 million to the Factor, respectively, and we also received cash proceeds of $334.1 million and $83.4 million from the Factor, respectively. The proceeds received from the sales of accounts receivable were classified as an operating cash flow in the consolidated statement of cash flows. The cost of factoring was included in sales, general and administrative expenses in our consolidated statements of operations and the amounts incurred in the years ended December 31, 2023 and 2022 were immaterial.
Concentration of Credit Risk	Concentration of Credit Risk Our financial instruments that are exposed to concentrations of credit risk consist principally of cash, restricted cash and accounts receivable. We maintain our cash and restricted cash with various high-quality financial institutions with investment-grade ratings and we have not experienced any losses. We sell a significant portion of our products through third-party distributors and resellers and, as a result, maintain individually significant receivable balances with such customers. As of December 31, 2023, two customers represented 42.9% and 18.5% of our accounts receivable, net balance, respectively. As of December 31, 2022, the Factor and one other customer represented 38.6% and 23.4% of our accounts receivable, net balance, respectively. One customer represented 30.7%, 26.0% and 26.7% of our consolidated net revenue for the years ended December 31, 2023, 2022 and 2021. No other customer represented 10% or more of our consolidated net revenue for these periods.
Inventories	Inventories Inventories primarily consist of finished goods and to a lesser extent component parts, which are purchased from contract manufacturers and component suppliers. Inventories are stated at lower of cost and net realizable value using the weighted average cost method of accounting. On a quarterly basis, we assess the valuation of inventory balances to determine what inventory, if any, for which the cost exceeds the net realizable value. We may be required to write down the value of inventory if estimates of future demand and market conditions indicate estimated excess or obsolete inventory. In 2022, we experienced a buildup of excess inventory in the distribution channels as the demand from our customers was negatively impacted, primarily due to unfavorable macroeconomic conditions and also because more entertainment options became available as a result of the easing of COVID-19 shelter-in-place restrictions. However, towards the end of 2022, our inventory level began to stabilize through our concerted effort to normalize the inventory balance. We recognized inventory impairment related charges of $11.5 million, $25.5 million, and $7.9 million for the years ended December 31, 2023, 2022, and 2021, respectively.
Property and Equipment, net	Property and Equipment, net Property and equipment are stated at cost, less accumulated depreciation. Major improvements that extend the life, capacity or improve the safety of an asset are capitalized, while maintenance and repairs are expensed as incurred. Depreciation is calculated on the straight-line method over the estimated useful lives of the assets, determined to be two to seven years. Leasehold improvements are amortized over the shorter of the remaining lease term or the estimated useful lives of the improvements.
Capitalized Cloud Computing Arrangements ("CCA") Implementation Costs	Capitalized cloud computing arrangements (“CCA”) implementation costs We incur costs to implement CCAs that are hosted by third-party vendors. Implementation costs incurred during the development stage are capitalized until the software of the hosting arrangement is substantially complete and ready for its intended use. The costs are amortized on a straight-line basis over the term of the associated hosting arrangements. Total capitalized CCA implementation costs, net of amortization, were $6.4 million and $5.2 million as of December 31, 2023 and 2022, respectively, and are included in "Prepaid expenses and other current assets" and "Other assets" on our consolidated balance sheets. Amortization of capitalized CCA implementation costs is included in the same line item in our consolidated statements of operations as the expense for fees for the associated hosting arrangement. Amortization expense was not material for the years ended December 31, 2023, 2022 and 2021.
Leases	Leases Our lease portfolio consists primarily of real estate facilities for manufacturing, distribution, warehousing and office use purposes under operating leases. We determine if an arrangement is or contains a lease at inception. Right-of-use (“ROU”) assets and lease liabilities are recognized at commencement based on the present value of the lease consideration in the contracts over the lease term. We do not record leases with an initial term of 12 months or less on our consolidated balance sheets but continue to record rent expense on a straight-line basis over the lease term. Certain of our lease agreements include options to extend or renew the lease terms. Such options are excluded from the ROU assets and lease liabilities unless they are reasonably certain to be exercised. We account for the lease and non-lease components as a single lease component. Operating lease expense is recognized on a straight-line basis over the lease term. We apply the incremental borrowing rate in determining the present value of the lease consideration, as our leases do not provide an implicit rate. Our incremental borrowing rate is the rate of interest we would have to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. Because we do not frequently borrow on a collateralized basis, we consider a combination of factors to determine our incremental borrowing rate, including our credit worthiness, adjusted to approximate a collateralized rating, observable market yield curves, and the U.S. and foreign currency risk-free rates. Our variable lease expense consists primarily of warehousing and distribution services related to our outsourced distribution hubs, and to a lesser extent, variable costs related to office common area maintenance charges. Our service contracts with third-party logistic service providers include both fixed payments for the use of a fixed warehouse space and variable payments based on the usage of their services for distribution and warehouse management. The fixed payments are included in the calculation of the ROU asset and lease liability, but the variable payments are expensed as incurred. In addition, our real estate leases typically contain variable payments for office common area maintenance and these costs are also expensed as incurred.
Fair Value of Financial Instruments	Fair Value of Financial Instruments U.S. GAAP establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The hierarchy is broken down into the following three levels of inputs that may be used to measure fair value: Level 1—Quoted prices are available in active markets for identical assets or liabilities as of the measurement date. Level 2—Pricing inputs are other than quoted prices in active market, which are either directly or indirectly observable as of the report date. The nature of these securities includes investments for which quoted prices are available but traded less frequently and investments that are fair valued using other securities, the parameters of which can be directly observed. Level 3—Securities that have little to no pricing observability as of the report date. These securities are measured using management’s best estimate of fair value, where the inputs into the determination of fair value are not observable and require significant management judgment or estimation. Fair value accounting is applied to all financial assets and liabilities that are recognized or disclosed at fair value in our consolidated financial statements on a recurring basis. Our financial instruments, including cash, restricted cash, accounts receivable, accounts payable, borrowings from credit lines and other liabilities and accrued expenses approximate fair value due to their short-term maturities.
Business Combinations	Business Combinations We account for business combinations using the acquisition method of accounting, which requires that the assets acquired, liabilities assumed, contractual contingencies and contingent consideration are recorded at the date of acquisition at their respective fair values. Goodwill is recorded when consideration paid in a purchase acquisition exceeds the fair value of the net assets acquired. Amounts recorded in a business combination may change during the measurement period, which is a period not to exceed one year from the date of acquisition, as additional information about conditions existing at the acquisition date becomes available. We include the results of operations of the acquired business in the consolidated financial statements prospectively from the date of acquisition. Acquisition-related charges, including primarily third-party professional fees, accounting fees and legal fees are recognized separately from the business combination and are expensed as incurred.
Goodwill and Indefinite-lived Intangible Assets	Goodwill and Indefinite-lived Intangible Assets Goodwill and indefinite-lived intangible assets are not amortized and are tested for impairment on an annual basis at October 1 or between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of the reporting unit or asset below its carrying value. We perform our annual goodwill impairment assessment at the reporting unit level and our indefinite-lived intangible assets at the individual asset level. In reviewing impairment, we have the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not (greater than 50%) that the estimated fair value of a reporting unit is less than its carrying amount. We also may elect not to perform the qualitative assessment and, instead, proceed directly to the quantitative impairment test. The ultimate outcome of the goodwill impairment review for a reporting unit should be the same whether we choose to perform the qualitative assessment or proceed directly to the quantitative impairment test. A qualitative assessment requires that we consider events or circumstances including macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, changes in strategy, changes in customers, changes in the composition or carrying amount of a reporting segment’s net assets and changes in our stock price. If, after assessing the totality of events or circumstances, we determine that it is more likely than not that the fair values of our reporting units are greater than the carrying amounts, then the quantitative goodwill impairment test is not performed. For the 2023 annual impairment test, we elected to perform the qualitative assessment for both goodwill and indefinite-lived intangible assets and determined that an impairment was not more likely than not for both assets and no further analysis was required. We have not recorded any impairment charges related to goodwill or indefinite-lived intangible assets for any prior periods.
Intangible Assets with finite-lives and Long-Lived Assets	Intangible Assets with finite-lives and Long-Lived Assets Our intangible assets with finite lives principally include acquired technology, patents, tradenames, customer relationships and non-compete agreements. The assets are carried at cost and amortized using a straight-line method over the estimated economic lives of the assets. Amortization expense related to patents and supplier relationship are included in cost of revenues. Amortization expense related to developed technology is included in product development costs. Amortization expense related to customer relationships and trade name are included in sales, general and administrative costs. Our long-lived assets are primarily comprised of operating lease ROU assets, property and equipment and capitalized CCA implementation costs. We evaluate the recoverability of intangible assets with finite lives and long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. For ROU assets such circumstances would include a decision to abandon the use of all or part of an asset, or subleases that do not fully recover the costs of the associated lease. Recoverability is measured by comparing the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If it is determined that an asset may not be recoverable, an impairment loss equal to the excess of the asset’s carrying value over its fair value is recorded. Fair value is determined based on an asset’s projected discounted future cash flow or appraised value, depending on the nature of the asset. Such impairment charges recorded in the periods presented were not material.
Warranty Reserve	Warranty Reserve All of our products are covered by warranty to be free from defects in material and workmanship for periods generally ranging from six months to ten years, and for life for memory products. Our warranty does not provide a service beyond assuring that the product complies with agreed-upon specifications. At the time of sale, an estimate of future warranty costs is recorded as a component of cost of revenue and a warranty liability is recorded for estimated costs to satisfy the warranty obligation. The estimate of the costs to fulfill our warranty obligations is based on historical experience and expectations of future costs to repair or replace.
Foreign Currency	Foreign Currency For subsidiaries that have non-U.S. dollar functional currencies, the assets and liabilities of these subsidiaries are translated using period-end exchange rates. Revenues and expenses are translated using average exchange rates in effect during the reporting period. Cumulative translation gains and losses are included as a component of stockholders’ equity in accumulated other comprehensive income (loss). Monetary assets or liabilities denominated in currencies other than the functional currency are remeasured using exchange rates prevailing on the balance sheet date. Foreign currency remeasurement gains and (losses), net is included in other (expense) income, net in the consolidated statements of operations and the amounts were $(1.2) million, $(1.4) million and $(6.3) million for the years ended December 31, 2023, 2022 and 2021, respectively. These amounts do not include the change in fair value of our foreign currency forward contracts. Refer to Note 4, Derivative Financial Instruments for more information on our hedging instruments. Gains and losses on long-term intercompany loans not intended to be repaid in the foreseeable future are recorded as a component of accumulated other comprehensive income (loss).
Noncontrolling Interest	Noncontrolling Interest We have included both redeemable noncontrolling interest and noncontrolling interest in our consolidated balance sheet in connection with our consolidation of the 51% ownership of iDisplay. Redeemable noncontrolling interest that is redeemable and not solely within our control is classified within temporary equity in the consolidated balance sheets. Redeemable noncontrolling interest is measured at the greater of the redemption value (calculated based on the formula stipulated in the Shareholders Agreement between the iDisplay seller and Corsair and including the amounts for dividends not currently declared or paid, for which the payment is not solely within our control), or the carrying value before giving effect to the redemption feature. The redemption value is remeasured each quarter and changes in the value are recognized immediately. Any resulting change in the value of the redeemable noncontrolling interest is recognized through retained earnings and this adjustment also impacts the net income or loss attributable to common stockholders of Corsair Gaming, Inc used in the net income (loss) per share calculation. (See Note 12 “Net Income (Loss) Per Share” and Note 17 “Redeemable Noncontrolling Interest” for more information). In addition, we have noncontrolling interest recorded at carrying value which do not have redemption features and are classified within permanent equity in our consolidated balance sheet.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the tax and financial reporting bases of our assets and liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in future years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are reduced through the establishment of a valuation allowance, if, based upon available evidence, it is determined that it is more likely than not that the deferred tax assets will not be realized. We are subject to foreign income taxes on our foreign operations. All deferred tax assets and liabilities are classified as non-current in the consolidated financial statements. We recognize the effect of income tax positions only if those positions are more likely than not of being sustained on examination based on the technical merit of the position. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on examination, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount, which is more than 50% likely of being realized upon ultimate settlement. We consider many factors when evaluating and estimating our tax positions and tax benefits, which may require periodic adjustments. Interest charges and penalties related to unrecognized tax benefits are recognized as a component of the income tax (expense) benefit.
Net Income (Loss) per Share	Net Income (Loss) per Share Basic net income (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares outstanding during the period, without consideration of potential dilutive securities. Diluted net income per share is computed based on the weighted-average number of shares outstanding during the period, adjusted to include the incremental shares expected to be issued for assumed exercise of options under the treasury stock method.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements None. Recently Issued Accounting Pronouncements, Not Yet Adopted In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvement to Reportable Segment Disclosure. This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the CODM and included within each reported measure of a segment's profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment's profit or loss in assessing segment performance and deciding how to allocate resources. The ASU will be effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. Adoption of the ASU should be applied retrospectively to all prior periods presented in the financial statements. This ASU will likely result in us including the additional required disclosures, when adopted. We are currently evaluating the provisions of this ASU and expect to adopt them for the year ended December 31, 2024. In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires disaggregated information about a reporting entity's effective tax rate reconciliation as well as additional information on income tax paid. The ASU is effective on a prospective basis for annual periods beginning after December 15, 2024, with early adoption permitted. This ASU will result in the required additional disclosures being included in our consolidated financial statements, when adopted. We are currently evaluating the provisions of this ASU and expect to adopt them for the year ended December 31, 2025.

Income Taxes - Component of Income (Loss) Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Domestic	$ (21,833)	$ (28,195)	$ 26,889
Foreign	18,354	(35,571)	87,671
Income (loss) before income taxes	$ (3,479)	$ (63,766)	$ 114,560

- 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
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 25
-Paragraph 1
-SubTopic 20
-Topic 940
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481913/940-20-25-1

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
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-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
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-Section S99
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-Publisher FASB
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+ Details

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Schedule of Changes in Warranty

Changes in our assurance-type warranty obligations were as follows (in thousands):


	December 31,
	2023			2022

Beginning of the period	$	3,685		$	5,656
Warranty provision related to products shipped		9,097			4,349
Deductions for warranty claims processed		(5,627	)		(6,320	)
End of period	$	7,155		$	3,685

Schedule of Total Long-Term Non-Cancelable Purchase Commitment

The total long-term non-cancelable purchase commitments as of December 31, 2023 was as follows (in thousands):


	Amounts
x
2024	$	1,127
2025		353
2026		—
2027		—
2028		—
Thereafter		—
Total	$	1,480

Income Taxes - Components of Company's Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Accrued expenses and reserves	$ 14,270	$ 16,842
Stock-based compensation	4,821	3,800
NOL and capital losses	4,821	8,755
Capitalized research expenditures	23,063	13,788
Tax credits	1,102	1,301
Uniform capitalization	1,389	549
Foreign currency translation adjustments	1,362	771
Other	311	350
Total deferred tax assets	51,139	46,156
Less: Valuation allowance	(1,285)	(1,327)
Deferred tax liabilities:
Intangible assets	(34,460)	(39,314)
Depreciation & amortization	(5,040)
Net deferred tax assets	$ 10,354	$ 5,515

Debt

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Debt

8. Debt

Our debt consisted of the following (in thousands):


	December 31,
	2023			2022
X
Term Loan (variable rate) due September 2026	$	199,000		$	240,000
Debt discount and issuance cost, net of amortization		(804	)		(1,335	)
Total debt		198,196			238,665
Less: debt maturing within one year, net		12,190			6,495
Long-term debt, net	$	186,006		$	232,170

First Lien Credit and Guaranty Agreement (Extinguished in 2021)

In August 2017, we entered into a syndicated First Lien Credit and Guaranty Agreement (“First Lien”) with various financial institutions, initially providing a $235 million term loan (“First Lien Term Loan”) and subsequently increased by $240 million, in aggregate, primarily to fund various business acquisitions and operational needs. In September 2021, the outstanding balance of the First Lien Term Loan of $248.5 million was fully prepaid with the proceeds from the Term Loan (defined below), and as a result, all obligations and covenants thereunder were terminated.

Credit Agreement

On September 3, 2021, we entered into a Credit Agreement (as amended, the “Credit Agreement”) which provides for a $100.0 million five-year revolving credit facility (“Revolving Facility”) and a $250.0 million five-year term loan facility (“Term Loan”), with each maturing in September 2026. The Credit Agreement also permits, subject to conditions stated therein, additional incremental facilities in a maximum aggregate principal amount not to exceed $250.0 million. We may prepay the Term Loan and the Revolving Facility at any time without premium or penalty. In the years ended December 31, 2023 and 2022, we prepaid $34.1 million and $3.8 million of the Term Loan principal, respectively.

The Term Loan and Revolving Facility under the Credit Agreement initially carried interest at the Company’s election at either (a) LIBOR plus a percentage spread (ranging from 1.25% to 2.0%) based on our total net leverage ratio, or (b) the base rate (described in the Credit Agreement as the greatest of (i) the prime rate, (ii) the federal funds rate plus 0.50% and (iii) one-month LIBOR plus 1.0%) plus a percentage spread (ranging from 0.25% to 1.0%) based on our net leverage ratio. The Credit Agreement also requires the payment of a commitment fee on the daily unused portion of the Revolving Facility, which initially ranged from 0.2% to 0.35% based on our total net leverage ratio.

The Credit Agreement contains covenants with which we must comply during the term of the agreement, which we believe are ordinary and standard for agreements of this nature. The financial covenants include the maintenance of a maximum Consolidated Total Net Leverage Ratio of 3.00 to 1.00 and a minimum Consolidated Interest Coverage Ratio of 3.00 to 1.00 (as defined in the Credit Agreement). The Credit Agreement also includes events of default customary for facilities of this nature and upon the occurrence of such events of default, among other things, all outstanding amounts under the Credit Agreement may be accelerated and/or the lenders’ commitments terminated. In addition, upon the occurrence of certain events of default, the interest on the Term loan and Revolving Facility can be increased by 2.0%.

Our obligations under the Credit Agreement are guaranteed by substantially all of our U.S. subsidiaries and secured by a security interest in substantially all assets of the Company and the guarantor subsidiaries, subject to certain exceptions detailed in the Credit Agreement and related ancillary documentation.

On June 30, 2022, we entered into a First Amendment of the Credit Agreement (“First Amendment”), which among other changes resulted in the Bloomberg Short-Term Bank Yield Index rate (“BSBY”) being utilized as a replacement rate for LIBOR. Consequently, following the First Amendment, the Term Loan and Revolving Facility will each bear interest at the Company’s election at either (a) BSBY plus a percentage spread (ranging from 1.25% to 2.25%) based on our total net leverage ratio, or (b) the base rate (as described in the Credit Agreement as the greatest of (i) the prime rate, (ii) the federal funds rate plus 0.50% and (iii) one-month BSBY plus 1.0%) plus a percentage spread (ranging from 0.25% to 1.25%) based on our total net leverage ratio. In addition, pursuant to the First Amendment, the maximum permitted Consolidated Total Net Leverage Ratio was also amended to increase to 3.50 to 1.00 between the quarters ending September 30, 2022 through and including March 31, 2023, and such ratio was to revert to 3.00 to 1.00 from the quarter ended June 30, 2023 and each quarter thereafter, provided that, upon the occurrence of a Qualified Acquisition (as defined in the Credit Agreement), such ratio can be increased to 3.50 to 1.00 temporarily provided all the requirements set forth in the Credit Agreement are met. Additionally, the commitment fee on the unused portion of the Revolving Facility was amended to range from 0.2% to 0.4% based on our total net leverage ratio.

On September 29, 2022, we entered into an accounts receivable Factoring Agreement with a Factor. See Note 2, “Summary of Significant Accounting Policies – Accounts Receivable, Net” for balances receivable under the Factoring Agreement. In connection with the Factoring Agreement, we also entered into (i) a Second Amendment (“Second Amendment”) to the Credit Agreement to permit the transactions contemplated by the Factoring Agreement and (ii) an Assignment of Factoring Proceeds and Intercreditor Agreement with the Factor and the administrative agent under the Credit Agreement to establish the respective rights of the Factor and the Credit Agreement Agent in and to the related factoring collateral.

On November 28, 2022, we entered into a Third Amendment (“Third Amendment”) to the Credit Agreement that provides for, among other things, (i) a decrease in the required minimum Consolidated Interest Coverage Ratio to 2.50 to 1.00 for the quarters ending on and after March 31, 2023 through and including December 31, 2023, (ii) an increase in the maximum permitted Consolidated Total Net Leverage Ratio to 3.75 to 1.00 for the quarters ending December 31, 2022 and March 31, 2023, stepping down to 3.50 to 1.00 for the quarter ending June 30, 2023, and 3.25 to 1.00 for the quarters ending September 30, 2023 and December 31, 2023, and (iii) a modified pricing grid providing for an increased margin (ranging from 1.50% per annum to 3.25% per annum for loans bearing interest at the BSBY rate, and 0.50% per annum to 2.25% per annum for loans bearing interest at the base rate, in each case depending on the Company’s total net leverage ratio) for the period of December 31, 2022 through December 31, 2023. Additionally, the commitment fee on the unused portion of the Revolving Facility was amended to range from 0.25% to 0.5% based on our total net leverage ratio, for the period of December 31, 2022 through December 31, 2023. According to the provision in the Third Amendment, with effect from January 1, 2024, the aforementioned amended terms will revert back to the terms as amended by the First Amendment, including the permitted minimum Consolidated Interest Coverage Ratio, the permitted maximum Consolidated Total Net Leverage Ratio, the interest rate margin and the commitment fee on the unused portion of the Revolving Facility.

The First, Second and Third Amendment were all accounted for as debt modifications.

As of December 31, 2023, we were not in default under the Credit Agreement.

As of December 31, 2023 and December 31, 2022, we had $100.0 million unused capacity under the Revolving Facility.

As of December 31, 2023 and December 31, 2022, the carrying value of our Term Loan was $198.2 million and $238.7 million, respectively. The estimated fair value of the Term Loan as of December 31, 2023, which we have classified as a Level 2 financial instrument, was approximately $197.6 million.

The effective interest rate inclusive of the debt discount and debt issuance costs for the Term Loan was approximately 7.4%, 3.3% and 1.4% for the years ended December 31, 2023, 2022 and 2021, respectively.

The following table summarizes the interest expense recognized for all periods presented (in thousands):


	Years Ended December 31,
	2023		2022		2021

First Lien Credit and Guaranty Agreement:
Contractual interest expense for term loan	$	—	$	—	$	9,818
Amortization of debt discount and issuance cost		—		—		1,343
Loss on debt extinguishment		—		—		4,904
Credit Agreement:
Contractual interest expense for term loan		16,362		7,818		1,113
Contractual interest expense for revolving facility		—		1,141		53
Amortization of debt discount and issuance cost		679		398		115
Other		379		203		327
Total interest expense	$	17,420	$	9,560	$	17,673

The future principal payments under our total long-term debt as of December 31, 2023 are as follows (in thousands):


	Amounts

2024	$	12,500
2025		12,500
2026		174,000
2027		—
2028		—
Total debt	$	199,000

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Redeemable Noncontrolling Interest (“RNCI”)

12 Months Ended

Dec. 31, 2023

Income Amounts Attributable to Noncontrolling Interest, Disclosures [Abstract]

Redeemable Noncontrolling Interest (“RNCI”)

17. Redeemable Noncontrolling Interest (“RNCI”)

Under the Shareholders Agreement between Corsair and the iDisplay Seller a put option was provided to the iDisplay Seller to transfer to Corsair (i) 14% of their ownership interest in iDisplay upon the first anniversary of the Closing Date of the iDisplay Acquisition, and (ii) an additional 15% of their ownership interest in iDisplay upon the second anniversary of the Closing Date. The put option will expire after January 1, 2025. As of December 31, 2023, the iDisplay Seller has not exercised the put option for the transfer of the first 14% of their ownership interest to Corsair.

The exercise price of the put option is based on multiples of iDisplay’s historical TTM EBITDA less any debt. The put option makes this portion of the noncontrolling interest redeemable and therefore, the RNCI is classified as temporary equity on our consolidated balance sheets and carried at the greater of the initial carrying amount, increased or decreased, for the RNCI share of comprehensive income (loss), contributions and distributions, or the redemption value. The change in redemption value is recognized through retained earnings.

The following table presents the changes in RNCI for the periods presented (in thousands):


	Years Ended December 31,
	2023			2022

Balance at beginning of period	$	21,367		$	—
Initial carrying amount estimated at iDisplay's Closing Date		—			17,522
Share of net income		918			261
Share of other comprehensive income (loss)		9			(400	)
Dividend paid		(580	)		(2,552	)
Change in redemption value (1)		(5,777	)		6,536
Balance at end of period	$	15,937		$	21,367

(1)

These amounts represent increases or (decreases) in redemption value over the carrying value for the respective periods. These amounts were recorded as an offset to retained earnings impacting the net income (loss) used in the calculation of net income (loss) per share attributable to common stockholders of Corsair Gaming, Inc. for these periods.

Segment and Geographic Information - Additional Information (Details) - Geographic Concentration Risk - Consolidated Net Revenue - Country	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
United States
Segment Reporting Information [Line Items]
Percentage of revenue from sales to customers	45.00%	45.00%	38.00%
Non-US Excluding United Kingdom
Segment Reporting Information [Line Items]
Percentage of revenue from sales to customers	10.00%	10.00%	10.00%
Number of single countries representing more than ten percent threshold	0	0	0

Stockholders' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended		12 Months Ended
	Dec. 31, 2022	Nov. 30, 2022	Dec. 31, 2023	Jul. 22, 2022	Sep. 25, 2020
Capital Unit [Line Items]
Authorized shares of common stock for issuance	300,000,000		300,000,000		300,000,000
Authorized shares of preferred stock for issuance	5,000,000		5,000,000		5,000,000
Authorized shares of common stock for issuance, par value	$ 0.0001		$ 0.0001		$ 0.0001
Authorized shares of preferred stock for issuance, par value	$ 0.0001		$ 0.0001		$ 0.0001
Preferred stock shares outstanding	0		0
Common stock held by selling securities holders				54,179,559
Self resitration maximum securities issued				$ 300.0
Underwritten Public Offering
Capital Unit [Line Items]
Issuance of common stock in relation to public offering, net of underwriting discounts, commissions and other offering costs, shares	500,000		0
Sale of stock, price per share		$ 16.5
Proceeds from common stock	$ 81.0
Available for issuance			$ 216.7
Underwritten Public Offering \| Maximum
Capital Unit [Line Items]
Issuance of common stock in relation to public offering, net of underwriting discounts, commissions and other offering costs, shares		4,545,455

Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income Taxes

13. Income Taxes

Income (loss) before income tax consisted of the following (in thousands):


	Years Ended December 31,
	2023			2022			2021

Domestic	$	(21,833	)	$	(28,195	)	$	26,889
Foreign		18,354			(35,571	)		87,671
Income (loss) before income tax	$	(3,479	)	$	(63,766	)	$	114,560

Income tax benefit (expense) consisted of the following (in thousands):


	Years Ended December 31,
	2023			2022			2021

U.S. federal taxes:
Current	$	624		$	(5,528	)	$	(3,723	)
Deferred		4,235			9,037			4,805
U.S state taxes:
Current		(477	)		(792	)		(968	)
Deferred		863			1,168			3,855
Foreign taxes:
Current		(4,037	)		(5,596	)		(20,871	)
Deferred		1,234			11,531			3,302
Income tax benefit (expense)	$	2,442		$	9,820		$	(13,600	)

The income tax benefit (expense) differs from the amount computed by applying the U.S. federal statutory rate of 21% to income (loss) before income taxes as follows (in thousands):


	Years Ended December 31,
	2023			2022			2021

Provision at federal statutory rate	$	731		$	13,391		$	(24,058	)
State taxes		116			1,914			(3,033	)
Foreign rate differential		(413	)		(4,117	)		3,149
Taxes on foreign operations		4,210			557			8,595
Research and development credits		1,151			1,830			2,586
Tax impact from entity dissolution		—			(2,808	)		—
Change in valuation allowance		41			2,711			4,171
Change in tax rate on deferred tax assets		—			—			(1,507	)
Section 162(m) limitation		(1,529	)		(1,259	)		(665	)
Deferred tax assets adjustments		(1,242	)		—			—
Other		(623	)		(2,399	)		(2,838	)
Income tax benefit (expense)	$	2,442		$	9,820		$	(13,600	)

The major drivers for the change in tax benefit (expense) in 2023 as compared to 2022 were the generation of foreign tax credits due to foreign income under Subpart F regime as well as other types of tax credits, which were partially offset by the write-off of certain deferred tax assets mainly due to the deduction limitation under Section 162(m) of the Internal Revenue Code on some of our stock-based compensation expense.

The major drivers for the change in tax benefit (expense) in 2022 as compared to 2021 were the decrease in excess tax benefits from stock-based compensation because of a lower volume of options exercised by employees due to the decline in our stock price in 2022, and the change in the mix of income and losses in the various tax jurisdictions in which we operate.

We were not subject to any tax holidays or tax holiday terminations subject to disclosure during these periods that impacted earnings per share.

Components of deferred tax assets and liabilities consisted of the following (in thousands):


	December 31,
	2023			2022

Deferred tax assets:
Accrued expenses and reserves	$	14,270		$	16,842
Stock-based compensation		4,821			3,800
NOL and capital losses		4,821			8,755
Capitalized research expenditures		23,063			13,788
Tax credits		1,102			1,301
Uniform capitalization		1,389			549
Foreign currency translation adjustments		1,362			771
Other		311			350
Total deferred tax assets		51,139			46,156
Less: Valuation allowance		(1,285	)		(1,327	)
Deferred tax liabilities:
Intangible assets		(34,460	)		(39,314	)
Depreciation & amortization		(5,040	)		—
Net deferred tax assets	$	10,354		$	5,515

We have established a valuation allowance of $1.3 million each as of December 31, 2023 and 2022, against our net deferred tax assets. We determine valuation allowance on deferred tax assets by considering both positive and negative evidence in order to ascertain whether it is more likely than not that deferred tax assets will be realized. Realization of deferred tax assets is dependent upon the generation of future taxable income, if any, the timing and amount of which are uncertain. The $1.3 million valuation allowance balance as of December 31, 2023 was established against the deferred tax asset related to foreign tax credits of $1.0 million and the remainder $0.3 million was against the deferred tax asset related to the NOL from our China operations.

As of December 31, 2023, we had net operating loss carry forwards for federal, state and foreign tax purposes of $1.1 million, $37.4 million, and $10.2 million, respectively. The federal, state and foreign net operating losses will begin to expire starting in 2037, 2030, and 2028, respectively. As defined under Internal Revenue Code Section 382, certain tax attributes are subject to an annual limitation as a result of our change in ownership in August 2017. In August 2017, we acquired the interests of the operating subsidiaries from Corsair Components (Cayman) Ltd. We do not expect our tax attributes to be materially affected by the annual limitation.

Changes in gross unrecognized tax benefits, excluding interest and penalties, as a result of uncertain tax positions were as follows (in thousands):


	Years Ended December 31,
	2023			2022			2021

Beginning balance	$	3,606		$	3,757		$	1,216
Tax position related to current year
Increase		317			312			690
Decrease		—			—			—
Tax position related to prior year
Increase		1			—			1,851
Decrease		(386	)		(463	)		—
	$	3,538		$	3,606		$	3,757

All of these unrecognized tax benefits will favorably impact our effective tax rate in future periods to the extent benefits are recognized. There are no provisions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within 12 months of the reporting date.

We did not recognize significant expense for interest and penalties related to uncertain tax positions for the years ended December 31, 2023, 2022 and 2021. We file income tax returns with the U.S. federal government, various U.S. states and foreign jurisdictions including Canada, China, France, Germany, Hong Kong, Japan, Luxembourg, Netherlands, Singapore, Slovenia, Taiwan, United Kingdom and Vietnam. Our tax returns in the U.S., various U.S. states and foreign jurisdictions remain open to examination from 2013 to 2022.

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
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-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

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+ Details

Net Income (Loss) Per Share - Computation of Basic and Diluted Net Income (Loss) Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Numerator
Net income (loss)	$ (1,037)	$ (53,946)	$ 100,960
Less: Net income attributable to noncontrolling interest	1,553	442
Net income (loss) attributable to Corsair Gaming, Inc.	(2,590)	(54,388)	100,960
Change in redemption value of redeemable noncontrolling interest	5,777	(6,536)
Net income (loss) attributable to common stockholders of Corsair Gaming, Inc.	$ 3,187	$ (60,924)	$ 100,960
Weighted-average common shares outstanding:
Basic	102,482	96,280	93,260
Effect of dilutive securities	3,794		6,744
Total diluted weighted-average shares outstanding	106,276	96,280	100,004
Net income (loss) per share attributable to common stockholders of Corsair Gaming, Inc.:
Basic	$ 0.03	$ (0.63)	$ 1.08
Diluted	$ 0.03	$ (0.63)	$ 1.01
Anti-dilutive potential common shares	5,304	10,908	927

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

6. Goodwill and Intangible Assets

Goodwill

We have four reporting units: Gaming Peripherals, Gaming Components, Gaming Memory and Gaming Systems. The Gamer and Creator Peripherals segment includes the Gaming Peripherals reporting unit. The Gaming Components and Systems segment includes the Gaming Components, Gaming Memory and Gaming Systems reporting units.

The following table summarizes the changes in the carrying amount of goodwill by reportable segment (in thousands):


	Gaming Components and Systems			Gamer and Creator Peripherals			Total

December 31, 2021	$	145,310		$	171,744		$	317,054
Addition from business acquisition		3,485			28,486			31,971
Measurement period adjustments		235			782			1,017
Effect of foreign currency exchange rates		(99	)		(2,196	)		(2,295	)
December 31, 2022		148,931			198,816			347,747
Addition from business acquisition		—			7,007			7,007
Purchase price adjustment		—			(1,041	)		(1,041	)
Measurement period adjustments		—			21			21
Effect of foreign currency exchange rates		5			966			971
December 31, 2023	$	148,936		$	205,769		$	354,705

Intangible assets, net

The following table is a summary of intangible assets, net (in thousands):


	December 31, 2023						December 31, 2022
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount

Developed technology	$	47,221	$	21,206	$	26,015	$	53,726	$	24,088	$	29,638
Trade name		34,114		9,060		25,054		29,735		6,802		22,933
Customer relationships		218,453		138,800		79,653		218,542		116,919		101,623
Patent		34,781		17,031		17,750		33,198		11,764		21,434
Supplier relationship		6,136		2,045		4,091		6,129		1,021		5,108
Total finite-life intangibles		340,705		188,142		152,563		341,330		160,594		180,736
Indefinite life trade name		35,430		—		35,430		35,430		—		35,430
Other		16		—		16		89		—		89
Total intangible assets	$	376,151	$	188,142	$	188,009	$	376,849	$	160,594	$	216,255

In the year when an identified intangible asset becomes fully amortized, the fully amortized balances from the gross asset and accumulated amortization amounts are removed from the table above.

Amortization expense of intangible assets was recognized in our consolidated statements of operations as follows (in thousands):


	Years Ended December 31,
	2023		2022		2021

Cost of revenue	$	5,842	$	6,376	$	4,860
Sales, general and administrative		24,496		24,401		24,611
Product development		8,150		9,120		5,323
Total amortization of intangible assets	$	38,488	$	39,897	$	34,794

The estimated future amortization expense of intangible assets as of December 31, 2023 is as follows (in thousands):


	Amounts

2024	$	38,071
2025		37,700
2026		34,394
2027		24,721
2028		4,388
Thereafter		13,289
Total	$	152,563

Leases - Summary of Maturity of Operating Lease Liabilities (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Leases [Abstract]
2024	$ 10,201
2025	8,697
2026	6,924
2027	6,333
2028	6,092
Thereafter	18,213
Total future lease payments	56,460
Less: Imputed interest	(8,152)
Present value of operating lease liabilities	$ 48,308
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Liabilities

Leases (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Summary of Components of Lease Expenses

The components of lease expenses were as follows (in thousands):


	Years Ended December 31,
	2023		2022		2021

Operating lease expense	$	12,887	$	13,519	$	13,048
Variable lease expense		7,540		8,758		9,636
Total lease expense	$	20,427	$	22,277	$	22,684

Supplemental Cash Flow Information Related to Operating Leases

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


	Years Ended December 31,
	2023		2022		2021

Cash paid for amounts included in the measurement of operating lease liabilities	$	13,433	$	10,614	$	10,466
Right-of-use assets recognized in exchange for operating lease obligations		1,604		5,819		36,689

Summary of Maturity of Operating Lease Liabilities

The following table summarizes the maturity of operating lease liabilities as of December 31, 2023 (in thousands):


	Amounts

2024	$	10,201
2025		8,697
2026		6,924
2027		6,333
2028		6,092
Thereafter		18,213
Total future lease payments		56,460
Less: Imputed interest		(8,152	)
Present value of operating lease liabilities	$	48,308

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	103,255,000	103,255,000
Common stock, shares outstanding	101,385,000	101,385,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 175,620	$ 151,180
Restricted cash	2,705	2,647
Accounts receivable, net	253,268	235,656
Inventories	240,172	192,717
Prepaid expenses and other current assets	39,824	40,593
Total current assets	711,589	622,793
Restricted cash, noncurrent	239	233
Property and equipment, net	32,212	34,927
Goodwill	354,705	347,747
Intangible assets, net	188,009	216,255
Other assets	70,709	75,290
Total assets	1,357,463	1,297,245
Current liabilities:
Debt maturing within one year, net	12,190	6,495
Accounts payable	239,957	172,033
Other liabilities and accrued expenses	166,340	164,470
Total current liabilities	418,487	342,998
Long-term debt, net	186,006	232,170
Deferred tax liabilities	17,395	18,054
Other liabilities, noncurrent	41,595	48,589
Total liabilities	663,483	641,811
Commitments and Contingencies (Note 9)
Temporary equity
Redeemable noncontrolling interest	15,937	21,367
Corsair Gaming, Inc. stockholders’ equity:
Preferred stock, $0.0001 par value: 5,000 shares authorized, nil and nil shares issued and outstanding as of December 30, 2023 and 2022, respectively
Common stock, $0.0001 par value: 300,000 shares authorized, 103,255 and 101,385 shares issued and outstanding as of December 31, 2023 and 2022, respectively	10	10
Additional paid-in capital	630,642	593,486
Retained earnings	40,410	37,223
Accumulated other comprehensive loss	(3,487)	(6,881)
Total Corsair Gaming, Inc. stockholders’ equity	667,575	623,838
Nonredeemable noncontrolling interest	10,468	10,229
Total permanent equity	678,043	634,067
Total liabilities, temporary equity and permanent equity	$ 1,357,463	$ 1,297,245

Goodwill and Intangible Assets - Summary of Changes in Carrying Amount of Goodwill by Reportable Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill [Line Items]
Balance	$ 347,747	$ 317,054
Addition from business acquisition	7,007	31,971
Purchase price adjustment	(1,041)
Measurement period adjustments	21	1,017
Effect of foreign currency exchange rates	971	(2,295)
Balance	354,705	347,747
Gaming Components and Systems
Goodwill [Line Items]
Balance	148,931	145,310
Addition from business acquisition		3,485
Measurement period adjustments		235
Effect of foreign currency exchange rates	5	(99)
Balance	148,936	148,931
Gamer and Creator Peripherals
Goodwill [Line Items]
Balance	198,816	171,744
Addition from business acquisition	7,007	28,486
Purchase price adjustment	(1,041)
Measurement period adjustments	21	782
Effect of foreign currency exchange rates	966	(2,196)
Balance	$ 205,769	$ 198,816

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (1,037)	$ (53,946)	$ 100,960
Other comprehensive income (loss):
Foreign currency translation adjustments, net of tax benefit (expense) of $(6), $344 and $0 for the years ended December 31, 2023, 2022 and 2021, respectively	3,535	(7,067)	(1,482)
Unrealized foreign exchange gain (loss) from long-term intercompany loans, net of tax benefit (expense) of $(319), $182 and $76 for the years ended December 31, 2023, 2022, and 2021, respectively	(128)	(150)	(385)
Comprehensive income (loss)	2,370	(61,163)	99,093
Less: Comprehensive income (loss) attributable to noncontrolling interest	1,566	(234)
Comprehensive income (loss) attributable to Corsair Gaming, Inc.	$ 804	$ (60,929)	$ 99,093

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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-Subparagraph (SX 210.9-05(b)(2))
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+ Details

Fair Value Measurement

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurement

3. Fair Value Measurement

The balances of our financial assets that were measured at fair value on a recurring basis as of December 31, 2023 and 2022 were not material. The following tables summarize the balances of our financial liabilities (in thousands) that were measured at fair value on a recurring basis, and indicate the fair value hierarchy of the valuation inputs utilized to determine such fair value:


	December 31, 2023
	(Level 1)		(Level 2)		(Level 3)		Total

Liabilities:
Foreign currency forward contracts(1)	$	—	$	690	$	—	$	690
Total liabilities	$	—	$	690	$	—	$	690


	December 31, 2022
	(Level 1)		(Level 2)		(Level 3)		Total

Liabilities:
Deferred cash consideration in connection with a business acquisition—SCUF(2)	$	—	$	—	$	954	$	954
Foreign currency forward contracts(1)		—		484		—		484
Total liabilities	$	—	$	484	$	954	$	1,438

(1)

The fair values of the forward contracts were based on similar exchange traded derivatives and the related asset or liability is included within Level 2 of the fair value hierarchy.

(2)

In December 2019, one of our subsidiaries entered into an Agreement and Plan of Merger with Scuf Holdings, Inc. and its subsidiaries (collectively, “SCUF”) and acquired 100% of their equity interests (the “SCUF Acquisition”). The fair value of the SCUF contingent consideration was determined based on the estimates of acquired tax benefits owed to SCUF’s sellers according to the merger agreement, and these estimates represent a level 3 fair value measurement. The $1.0 million liability as of December 31, 2022 was finalized and this amount was paid in 2023.

- 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

Equity Incentive Plans and Stock-Based Compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Equity Incentive Plans and Stock-Based Compensation

11. Equity Incentive Plans and Stock-Based Compensation

Equity Incentive Plans

In 2017, we adopted the 2017 Equity Incentive Program (“2017 Plan”). In September 2020, we adopted the 2020 Incentive Award Plan (“2020 Plan”). The 2020 Plan is the successor and continuation to the 2017 Plan. The 2020 Plan provides for the grant of stock options, stock appreciation rights, restricted stock awards, RSUs, performance awards and other forms of awards. Incentive stock options may be granted only to employees. All other awards may be granted to eligible employees, non-employee directors and consultants, at the discretion of our board of directors (“Board”).

Under the 2020 Plan, the number of shares of common stock reserved for issuance is subject to automatic evergreen increases annually on the first day of each year beginning in 2021 through 2030, by an amount equal to the lesser of 4% of the outstanding shares of our common stock on the last day of the immediately preceding fiscal year, or a number of shares determined by our Board. The 2020 Plan reserve also includes any shares under the 2017 Plan and the 2020 Plan that may become available for issuance if the award terminates without the delivery of shares or if shares are tendered to satisfy the exercise price or tax withholding obligation with respect of the award. As of December 31, 2023, there were 10,048,642 shares reserved for future issuance under the 2020 Plan.

All stock options under the 2017 Plan and the 2020 Plan are issued at exercise prices not less than the fair market value on the date of grant. RSUs have no exercise price. Both stock options and RSUs vest over a period of time as determined by the Board, generally four to five years. Stock options expire ten years from date of grant.

Employee Stock Purchase Plan

In September 2020, we adopted the 2020 Employee Stock Purchase Plan (“ESPP”). The ESPP is designed to allow eligible employees to purchase shares of our common stock with their accumulated payroll deductions. Our ESPP offering periods are generally six months. On each purchase date which falls on the last date of each offering period, plan participants can purchase shares of common stock at a price per share equal to 85 % of the lesser of the closing price per share of our common stock on the enrollment date or on the purchase date.

Under the ESPP plan, the number of shares reserved for issuance is subject to automatic increases annually on the first day of each year beginning in 2021 through 2030, by an amount equal to the lesser of 1% of the total outstanding shares of our common stock on the last day of the immediately preceding fiscal year, or a number of shares determined by our Board, provided that no more than 20,000,000 shares may be issued under the plan. As of December 31, 2023, there were 3,280,529 shares reserved for future issuance under the ESPP.

Stock Options Activities

The following table summarizes the stock option activities and related information for the year ended December 31, 2023:


	Number of Shares			Weighted- Average Exercise Price Per Share		Weighted- Average Remaining Contractual Term		Aggregate Intrinsic Value
						(In years)		(In thousands)
Outstanding as of December 31, 2022		9,210,022		$	11.34		6.5	$	51,384
Granted		2,020,245			18.08
Exercised		(1,018,117	)		5.75
Forfeited/cancelled		(442,136	)		16.01
Outstanding as of December 31, 2023		9,770,014		$	13.10		6.2	$	45,260
Vested and exercisable as of December 31, 2023		6,231,611		$	10.25		5.0	$	41,948

The weighted-average grant date fair value per share for stock options granted in years ended December 31, 2023, 2022 and 2021 was $8.71, $8.70 and $16.77, respectively. The total intrinsic value of options exercised for the years ended December 31, 2023, 2022 and 2021 was $11.8 million, $7.7 million and $66.0 million, respectively.

RSU Activities

The following table summarizes the RSU activities and related information for the year ended December 31, 2023:


	Number of Shares			Weighted- Average Grant Date Fair Value Per Share

Outstanding as of December 31, 2022		1,631,974		$	22.04
Granted		1,203,302			17.42
Vested		(802,572	)		20.72
Forfeited/cancelled		(175,239	)		21.19
Outstanding as of December 31, 2023		1,857,465		$	19.70

The weighted-average grant date fair value per share for RSUs granted in years ended December 31, 2023, 2022 and 2021 was $17.42, $18.63 and $34.78, respectively. The total fair value of RSUs vested in the years ended December 31, 2023, 2022 and 2021 was $13.2 million, $4.5 million and $1.4 million, respectively.

Stock-based Compensation

The following table summarizes stock-based compensation expense by line item in our consolidated statements of operations (in thousands):


	Years Ended December 31,
	2023		2022		2021

Cost of revenue	$	2,094	$	1,458	$	1,006
Sales, general and administrative		24,838		17,695		13,772
Product development		3,941		3,018		2,457
Stock-based compensation expense, net of amounts capitalized (1)	$	30,873	$	22,171	$	17,235
Income tax benefits related to stock-based compensation expense	$	2,725	$	700	$	6,796

(1)

Stock-based compensation expense capitalized were not material for each of the periods presented.


	December 31, 2023
	Unrecognized Expense		Remaining weighted average period (In years)

RSUs	$	29,130		2.6
Stock Options		24,590		2.4
ESPP		165		0.1
Total unrecognized stock-based compensation expense	$	53,885

Valuation Assumptions

We estimate the fair value of the stock options at the date of grant using the Black-Scholes-Merton pricing model, with the following valuation assumptions and values:


	Years Ended December 31,
	2023		2022		2021

Expected term (years)		6.00		6.05		6.01
Expected volatility	43.2% - 44.5%		43.6% - 48.1%		43.1% - 47.0%
Dividend yield		—		—		—
Risk-free interest rate	3.85% - 4.61%		1.67% - 2.93%		0.05% - 1.34%

We estimate the fair value of the shares under the ESPP at the date of grant using the Black-Scholes-Merton pricing model, with the following valuation assumptions and inputs:


	Years Ended December 31,
	2023		2022		2021

Expected term (years)	0.50 - 0.64			0.50		0.50
Expected volatility	41.0% - 47.8%		38.7% - 54.5%		43.2% - 45.1%
Dividend yield		—		—		—
Risk-free interest rate	4.77% - 5.45%		0.19% - 2.52%		0.05% - 0.09%

Each of the inputs to the Black-Scholes-Merton pricing model, as discussed below, is subjective and generally requires significant judgment and estimation by management.

Expected Term—Due to lack of sufficient historical exercise data, the expected term was initially estimated based on the simplified method by taking the average of an option's vesting period and the contractual life. Starting from September 2023, the expected term is estimated based on our historical exercise data.

Expected Volatility—Due to lack of sufficient trading history, the expected volatility was initially derived from the historical stock volatilities of comparable public companies within our industry. Starting in 2023, the expected volatility is estimated using the average volatility of our common stock and the stocks of comparable public companies within our industry.

Risk-Free Interest Rate—The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the date of grant for zero-coupon U.S. Treasury notes with maturities approximately equal to the expected term of the stock-based awards.

Expected Dividend Rate—The expected dividend is zero as we do not anticipate paying any dividends on our common stock in the foreseeable future.

Commitments and Contingencies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) Claim	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Non-cancelable long-term purchase commitments		$ 3,800,000
Letters of credit outstanding, amount	$ 0	0
Line of credit facility, current borrowing capacity	$ 0	$ 0	$ 0
Loss contingency, claims settled, number \| Claim	0

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2023	Feb. 12, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Entity Registrant Name	Corsair Gaming, Inc.
Entity Central Index Key	0001743759
Current Fiscal Year End Date	--12-31
Entity Emerging Growth Company	false
Entity File Number	001-39533
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-2335306
Entity Address, Address Line One	115 N. McCarthy Boulevard
Entity Address, City or Town	Milpitas
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95035
City Area Code	510
Local Phone Number	657-8747
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Document Annual Report	true
Document Transition Report	false
Entity Common Stock, Shares Outstanding		103,306,163
Entity Public Float			$ 767,800,523
Entity Shell Company	false
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Title of 12(b) Security	Common Stock, $0.0001 par value per share
Trading Symbol	CRSR
Security Exchange Name	NASDAQ
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Auditor Name	KPMG LLP
Auditor Firm ID	185
Auditor Location	San Francisco, California
Documents Incorporated by Reference	Portions of the registrant’s Definitive Proxy Statement for the 2024 Annual Meeting of Stockholders, or the Proxy Statement, to be filed within 120 days of the end of the fiscal year ended December 31, 2023, are incorporated by reference in Part III hereof. Except with respect to information specifically incorporated by reference in this Annual Report on Form 10-K, the Proxy Statement is not deemed to be filed as part hereof.

Debt - Summary of Interest Expense Recognized (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Loss on debt extinguishment			$ 4,868
Other	$ 379	$ 203	327
Total interest expense	17,420	9,560	17,673
First Lien Term Loan
Debt Instrument [Line Items]
Contractual interest expense for term loan			9,818
Amortization of debt discount and issuance cost			1,343
Loss on debt extinguishment			4,904
Credit Agreement, Term Loan
Debt Instrument [Line Items]
Contractual interest expense for term loan	16,362	7,818	1,113
Revolving Credit Facility Under Credit Agreement
Debt Instrument [Line Items]
Contractual interest expense for term loan		1,141	53
Credit Agreement
Debt Instrument [Line Items]
Amortization of debt discount and issuance cost	$ 679	$ 398	$ 115

Equity Incentive Plans and Stock-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation, exercise price	$ 18.08
Weighted-average grant date fair value per share for stock options granted	$ 8.71	$ 8.7	$ 16.77
Intrinsic value of options exercised	$ 11.8	$ 7.7	$ 66.0
Expected Dividend Rate	0.00%
Employee Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected Dividend Rate	0.00%	0.00%	0.00%
Restricted Stock Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-average grant date fair value of RSUs granted	$ 17.42	$ 18.63	$ 34.78
Fair value of RSUs vested	$ 13.2	$ 4.5	$ 1.4
2020 Plan \| Equity Incentive Plans
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock reserved for issuance	10,048,642
Percentage of increase in common stock reserved and available for issuance	4.00%
2017 Plan and the 2020 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options, expiration period	10 years
2017 Plan and the 2020 Plan \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation, vesting period	4 years
2017 Plan and the 2020 Plan \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation, vesting period	5 years
2020 Employee Stock Purchase Plan \| Employee Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock reserved for issuance	3,280,529
Percentage of increase in common stock reserved and available for issuance	1.00%
Purchase shares of common stock price per share, Percentage	85.00%
Number of shares authorized	20,000,000

Description of Business - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2023 Segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	2

Income Taxes - Income Tax Benefit (Expense) Differs from the Amount which would Result by applying the Applicable Statutory Deferral Rate to Income (Loss) before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Provision at federal statutory rate	$ 731	$ 13,391	$ (24,058)
State taxes	116	1,914	(3,033)
Foreign rate differential	(413)	(4,117)	3,149
Taxes on foreign operations	4,210	557	8,595
Research and development credits	1,151	1,830	2,586
Tax impact from entity dissolution		(2,808)
Change in valuation allowance	41	2,711	4,171
Change in tax rate on deferred tax assets			(1,507)
Section 162(m) limitation	(1,529)	(1,259)	(665)
Deferred tax assets adjustments	(1,242)
Other	(623)	(2,399)	(2,838)
Income tax benefit (expense)	$ 2,442	$ 9,820	$ (13,600)

Leases - Summary of Components of Lease Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease expense	$ 12,887	$ 13,519	$ 13,048
Variable lease expense	7,540	8,758	9,636
Total lease expense	$ 20,427	$ 22,277	$ 22,684

Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Summary of Financial Liabilities that Measured at Fair Value


	December 31, 2023
	(Level 1)		(Level 2)		(Level 3)		Total

Liabilities:
Foreign currency forward contracts(1)	$	—	$	690	$	—	$	690
Total liabilities	$	—	$	690	$	—	$	690


	December 31, 2022
	(Level 1)		(Level 2)		(Level 3)		Total

Liabilities:
Deferred cash consideration in connection with a business acquisition—SCUF(2)	$	—	$	—	$	954	$	954
Foreign currency forward contracts(1)		—		484		—		484
Total liabilities	$	—	$	484	$	954	$	1,438

The fair values of the forward contracts were based on similar exchange traded derivatives and the related asset or liability is included within Level 2 of the fair value hierarchy.

(2)

Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss were as follows (in thousands):


	December 31,
	2023			2022

Accumulated foreign currency translation loss, net of tax	$	(2,910	)	$	(6,445	)
Unrealized foreign exchange loss from long-term intercompany loans, net of tax		(1,240	)		(1,112	)
Total accumulated other comprehensive loss		(4,150	)		(7,557	)
Less: Accumulated other comprehensive loss attributable to noncontrolling interest		(663	)		(676	)
Total accumulated other comprehensive loss attributable to Corsair Gaming, Inc.	$	(3,487	)	$	(6,881	)

Summary of Significant Accounting Policies - Additional Information (Details1)	Dec. 31, 2023
Maximum \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2024-01-01
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Revenue, remaining performance obligation, expected timing of satisfaction, period	1 year

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 50
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
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-Publisher FASB
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+ Details

Debt (Tables)

12 Months Ended

Dec. 31, 2022

Debt Disclosure [Abstract]

Summary of Debt

Our debt consisted of the following (in thousands):


	December 31,
	2023			2022
X
Term Loan (variable rate) due September 2026	$	199,000		$	240,000
Debt discount and issuance cost, net of amortization		(804	)		(1,335	)
Total debt		198,196			238,665
Less: debt maturing within one year, net		12,190			6,495
Long-term debt, net	$	186,006		$	232,170

Summary of Interest Expense Recognized

The following table summarizes the interest expense recognized for all periods presented (in thousands):


	Years Ended December 31,
	2023		2022		2021

First Lien Credit and Guaranty Agreement:
Contractual interest expense for term loan	$	—	$	—	$	9,818
Amortization of debt discount and issuance cost		—		—		1,343
Loss on debt extinguishment		—		—		4,904
Credit Agreement:
Contractual interest expense for term loan		16,362		7,818		1,113
Contractual interest expense for revolving facility		—		1,141		53
Amortization of debt discount and issuance cost		679		398		115
Other		379		203		327
Total interest expense	$	17,420	$	9,560	$	17,673

Summary of Future Principal Payments under Total Long-term Debt

The future principal payments under our total long-term debt as of December 31, 2023 are as follows (in thousands):


	Amounts

2024	$	12,500
2025		12,500
2026		174,000
2027		—
2028		—
Total debt	$	199,000

Fair Value Measurement - Summary of Financial Liabilities that Measured at Fair Value (Parenthetical) (Details) $ in Millions	Dec. 31, 2022 USD ($)
Contingent Consideration Business Acquisition SCUF
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	$ 1.0

Debt - Summary of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total debt	$ 199,000
Debt discount and issuance cost, net of amortization	(804)	$ (1,335)
Total debt	198,196	238,665
Less: debt maturing within one year, net	12,190	6,495
Long-term debt, net	186,006	232,170
Term Loan
Debt Instrument [Line Items]
Total debt	199,000	240,000
Total debt	$ 198,200	$ 238,700

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482900/835-30-50-1

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-Section S99
-Paragraph 1
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (SX 210.12-04(a))
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1I
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Balance Sheet Components

12 Months Ended

Dec. 31, 2023

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

7. Balance Sheet Components

The following tables present the components of certain balance sheet amounts (in thousands):


	December 31,
	2023		2022

Cash	$	175,620	$	151,180
Restricted cash—short term		2,705		2,647
Restricted cash—noncurrent		239		233
Total cash and restricted cash	$	178,564	$	154,060


Accounts receivable	$	254,433		$	145,380
Due from Factor		283			91,061
Allowance for doubtful accounts		(1,448	)		(785	)
Accounts receivable, net	$	253,268		$	235,656


Raw materials	$	64,576	$	49,926
Work in progress		5,204		4,171
Finished goods		170,392		138,620
Inventories	$	240,172	$	192,717


Manufacturing equipment	$	28,168		$	28,993
Leasehold improvements		19,789			18,903
Computer equipment, software and office equipment		16,083			16,205
Furniture and fixtures		3,825			3,277
Total property and equipment	$	67,865		$	67,378
Less: Accumulated depreciation and amortization		(35,653	)		(32,451	)
Property and equipment, net	$	32,212		$	34,927


Right-of-use assets	$	36,324	$	45,175
Deferred tax asset		27,749		23,569
Other		6,636		6,546
Other assets	$	70,709	$	75,290


Accrued reserves for customer incentive programs	$	41,148	$	58,621
Accrued reserves for sales returns		36,822		27,199
Accrued payroll and related expenses		17,989		10,511
Accrued freight expenses		13,553		12,486
Sales and use tax and value-added tax payable		10,652		9,376
Operating lease liabilities, current		9,721		11,051
Contract liabilities		7,442		6,259
Accrued warranty		7,155		3,685
Income tax payable		3,653		5,322
Other		18,205		19,960
Other liabilities and accrued expenses	$	166,340	$	164,470


Operating lease liabilities, noncurrent	$	38,587	$	45,457
Other		3,008		3,132
Other liabilities, noncurrent	$	41,595	$	48,589

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2023

Business Acquisition [Line Items]

Summary of Valuation of Identifiable Intangible Assets Acquired in Business Combination and Respective Useful Lives

Valuation of identified intangible assets


	Valuation		Useful Life
	(In thousands)		(In years)

Patent portfolio	$	5,100		6
Supplier relationships		6,800		6
Developed technology		22,300		6
Total identifiable intangible assets	$	34,200

IDisplay Technology

Business Acquisition [Line Items]

Schedule of Estimated Fair Value of Assets Acquired and Liabilities

The final allocation of the iDisplay Acquisition purchase consideration to the estimated fair value of the assets acquired and liabilities assumed at the acquisition date was as follows (in thousands):


	Amounts

Cash	$	2,330
Accounts receivable		3,382
Inventories		2,772
Prepaid and other assets		424
Operating lease right-of-use asset		360
Property and equipment		277
Identifiable intangible assets		34,200
Goodwill		32,987
Total assets acquired		76,732
Accounts payable		(5,106	)
Deferred tax liabilities		(4,561	)
Accrued liabilities		(731	)
Operating lease liabilities		(360	)
Total liabilities assumed		(10,758	)
Net assets acquired		65,974
Noncontrolling interest		(29,606	)
Fair value of consideration transferred	$	36,368

Purchase consideration:
Cash	$	21,864
Corsair common stock		14,504
Fair value of consideration transferred	$	36,368

Drop Acquisition

Business Acquisition [Line Items]

Schedule of Estimated Fair Value of Assets Acquired and Liabilities


	Amounts

Accounts receivable	$	135
Inventories		7,739
Prepaid and other assets		856
Property and equipment		109
Identifiable intangible assets		9,160
Goodwill		5,987
Accounts payable		(7,165	)
Accrued liabilities		(3,642	)
Purchase consideration, net of cash acquired	$	13,179

Goodwill and Intangible Assets - Summary of Recognized Amortization Expense of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Amortization of intangible assets	$ 38,488	$ 39,897	$ 34,794
Cost of Revenue
Amortization of intangible assets	5,842	6,376	4,860
Sales, General and Administrative
Amortization of intangible assets	24,496	24,401	24,611
Product Development
Amortization of intangible assets	$ 8,150	$ 9,120	$ 5,323

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Contingency [Line Items]
Valuation allowance	$ 1,285,000	$ 1,327,000
Foreign tax credit carryovers	1,000,000
Deferred tax asset, NOL from China operations	$ 300,000
U.S. federal statutory rate	21.00%
Interest and penalties expense	$ 0	$ 0	$ 0
Earliest Tax Year
Income Tax Contingency [Line Items]
Open Tax Year	2013
Latest Tax Year
Income Tax Contingency [Line Items]
Open Tax Year	2022
Federal
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 1,100,000
Operating loss carryforwards expiration year	2037
State
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 37,400,000
Operating loss carryforwards expiration year	2030
Foreign
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 10,200,000
Operating loss carryforwards expiration year	2028

Derivative Financial Instruments

12 Months Ended

Dec. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

4. Derivative Financial Instruments

From time to time, we enter into derivative instruments such as foreign currency forward contracts, to minimize the short-term impact of foreign currency exchange rate fluctuations on certain foreign currency denominated assets and liabilities. The derivative instruments are recorded at fair value in prepaid expenses and other current assets or other liabilities and accrued expenses on the consolidated balance sheets. We do not designate such instruments as hedges for accounting purposes; accordingly, changes in the value of these contracts are recognized in each reporting period in other (expense) income, net in the consolidated statements of operations. We do not enter into derivative instruments for trading purposes.

The foreign currency forward contracts generally mature within two to four months. The notional principal amount of outstanding foreign exchange forward contracts was $44.3 million and $23.4 million as of December 31, 2023 and 2022, respectively. The net fair value gain (loss) recognized in other (expense) income, net in relation to these derivative instruments was $(1.6) million, $2.4 million, and $0.5 million for the years ended December 31, 2023, 2022, and 2021, respectively.

Equity Incentive Plans and Stock-Based Compensation - Summary of Total Unrecognized Stock-Based Compensation Expense and Remaining Period (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Total unrecognized stock-based compensation expense		$ 53,885
RSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
RSUs		29,130
Remaining weighted average period (In years)	2 years 7 months 6 days
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock Options		24,590
Remaining weighted average period (In years)	2 years 4 months 24 days
ESPP
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock Options		$ 165
Remaining weighted average period (In years)	1 month 6 days

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Segment and Geographic Information

12 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Segment and Geographic Information

15. Segment and Geographic Information

The table below summarizes the financial information for each reportable segment (in thousands):


	Years Ended December 31,
	2023		2022		2021

Net revenue
Gamer and Creator Peripherals	$	394,881	$	437,817	$	647,202
Gaming Components and Systems		1,064,994		937,281		1,256,858
Total net revenue	$	1,459,875	$	1,375,098	$	1,904,060

Gross Profit
Gamer and Creator Peripherals	$	132,982	$	125,079	$	224,920
Gaming Components and Systems		227,281		171,553		288,934
Total gross profit	$	360,263	$	296,632	$	513,854

The CODM manages assets on a total company basis, not by operating segments; therefore, asset information and capital expenditures by operating segments are not presented.

Geographic Information

The following table summarizes our net revenue by geographic region based on the location of the customer (in thousands):


	Years Ended December 31,
	2023		2022		2021

Americas	$	751,069	$	724,114	$	841,653
Europe and Middle East		512,161		405,642		735,151
Asia Pacific		196,645		245,342		327,256
Total net revenue	$	1,459,875	$	1,375,098	$	1,904,060

Revenues from sales to customers in the United States represented 45%, 45% and 38% for the years ended December 31, 2023, 2022 and 2021, respectively. No other single country represented 10% or more of total net revenue during these periods.

Our long-lived assets consist of property and equipment, net and operating lease right-of-use assets, which are summarized by geographic area as follows (in thousands):


	December 31,
	2023		2022

United States	$	46,969	$	58,673
China		7,103		7,932
Other countries		14,464		13,497
Total long-lived assets	$	68,536	$	80,102

- 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
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

Balance Sheet Components - Schedule of Components of Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Balance Sheet Related Disclosures [Line Items]
Cash	$ 175,620	$ 151,180
Restricted cash—short term	2,705	2,647
Restricted cash—noncurrent	239	233
Total cash and restricted cash	178,564	154,060	$ 65,380	$ 133,568
Accounts receivable	254,433	145,380
Due from Factor	283	91,061
Allowance for doubtful accounts	(1,448)	(785)
Accounts receivable, net	253,268	235,656
Raw materials	64,576	49,926
Work in progress	5,204	4,171
Finished goods	170,392	138,620
Inventories	240,172	192,717
Total property and equipment	67,865	67,378
Less: Accumulated depreciation and amortization	(35,653)	(32,451)
Property and equipment, net	32,212	34,927
Right-of-use assets	36,324	45,175
Deferred tax asset	27,749	23,569
Other	6,636	6,546
Other assets	70,709	75,290
Accrued reserves for customer incentive programs	41,148	58,621
Accrued reserves for sales returns	36,822	27,199
Accrued payroll and related expenses	17,989	10,511
Accrued freight expenses	13,553	12,486
Sales and use tax and value-added tax payable	10,652	9,376
Operating lease liabilities, current	$ 9,721	$ 11,051
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other liabilities and accrued expenses	Other liabilities and accrued expenses
Contract liabilities	$ 7,442	$ 6,259
Accrued warranty	7,155	3,685
Income tax payable	3,653	5,322
Other	18,205	19,960
Other liabilities and accrued expenses	166,340	164,470
Operating lease liabilities, noncurrent	$ 38,587	$ 45,457
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other liabilities, noncurrent	Other liabilities, noncurrent
Other	$ 3,008	$ 3,132
Other liabilities, noncurrent	41,595	48,589
Manufacturing Equipment
Balance Sheet Related Disclosures [Line Items]
Total property and equipment	28,168	28,993
Computer Equipment, Software and Office Equipment
Balance Sheet Related Disclosures [Line Items]
Total property and equipment	16,083	16,205
Furniture and Fixtures
Balance Sheet Related Disclosures [Line Items]
Total property and equipment	3,825	3,277
Leasehold Improvements
Balance Sheet Related Disclosures [Line Items]
Total property and equipment	$ 19,789	$ 18,903

Net Income (Loss) Per Share (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Computation of Basic and Diluted Net Income (Loss) Per Share

The following table summarizes the calculation of basic and diluted net income (loss) per share (in thousands, except per share amounts):


	Years Ended December 31,
	2023			2022			2021

Numerator
Net income (loss)	$	(1,037	)	$	(53,946	)	$	100,960
Less: Net income attributable to noncontrolling interest		1,553			442			—
Net income (loss) attributable to Corsair Gaming, Inc.		(2,590	)		(54,388	)		100,960
Change in redemption value of redeemable noncontrolling interest		5,777			(6,536	)		—
Net income (loss) attributable to common stockholders of Corsair Gaming, Inc.	$	3,187		$	(60,924	)	$	100,960
Denominator
Basic weighted-average shares outstanding		102,482			96,280			93,260
Effect of dilutive securities		3,794			—			6,744
Total diluted weighted-average shares outstanding		106,276			96,280			100,004

Net income (loss) per share attributable to common stockholders of Corsair Gaming, inc.
Basic	$	0.03		$	(0.63	)	$	1.08
Diluted	$	0.03		$	(0.63	)	$	1.01

Anti-dilutive potential common shares (1)		5,304			10,908			927

(1)

Potential common share equivalents were not included in the calculation of diluted net income (loss) per share as the effect would have been anti-dilutive.

Summary of Significant Accounting Policies - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) Segment Customer	Dec. 31, 2022 USD ($) Customer	Dec. 31, 2021 USD ($) Customer	Jan. 01, 2022
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Advertising and promotion expenses	$ 21,200	$ 17,300	$ 19,800
Number of reportable segments \| Segment	2
Total restricted cash deposits	$ 2,900	2,900
Due from factor	283	91,061
Receivables sold	244,000	175,100
Cash proceeds received	334,100	83,400
Inventory impairment and related charges	11,500	25,500	7,900
Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, after Accumulated Amortization, Total	$ 6,400	5,200
Short term lease term	12 months
Percentage of estimated fair value less than carrying amount	50.00%
Foreign currency remeasurement gains and (losses)	$ (2,587)	213	(5,661)
Other (Expense) Income, Net
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Foreign currency remeasurement gains and (losses)	(1,200)	$ (1,400)	$ (6,300)
Accounts Receivable \| Credit Concentration Risk
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Due from factor	$ 300
Number of customers \| Customer	2	2
Accounts Receivable \| Credit Concentration Risk \| One Customer
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Concentration of credit risk	42.90%
Accounts Receivable \| Credit Concentration Risk \| Two Customer
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Concentration of credit risk	18.50%
Accounts Receivable \| Credit Concentration Risk \| Factor
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Concentration of credit risk		38.60%
Accounts Receivable \| Credit Concentration Risk \| One Other Customer
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Concentration of credit risk		23.40%
Consolidated Net Revenue \| Customer Concentration Risk
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Number of customers \| Customer	1	1	1
Consolidated Net Revenue \| Customer Concentration Risk \| One Customer
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Concentration of credit risk	30.70%	26.00%	26.70%
Minimum [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Customer payment period from invoice date	30 days
Estimated useful lives	2 years
Standard product warranty period	6 months
Percentage of tax positions to measure tax benefit	50.00%
Maximum
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Customer payment period from invoice date	90 days
Period of performance obligations and timing of payment	1 year
Percentage of reimbursement of collection losses to mitigate credit risks	90.00%
Estimated useful lives	7 years
Business combination measurement period	1 year
Standard product warranty period	10 years
IDisplay Technology
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Percentage of equity interest acquired	14.00%			51.00%

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) Before Income Taxes

Income (loss) before income tax consisted of the following (in thousands):


	Years Ended December 31,
	2023			2022			2021

Domestic	$	(21,833	)	$	(28,195	)	$	26,889
Foreign		18,354			(35,571	)		87,671
Income (loss) before income tax	$	(3,479	)	$	(63,766	)	$	114,560

Schedule of Income Tax Benefit (Expense)

Income tax benefit (expense) consisted of the following (in thousands):


	Years Ended December 31,
	2023			2022			2021

U.S. federal taxes:
Current	$	624		$	(5,528	)	$	(3,723	)
Deferred		4,235			9,037			4,805
U.S state taxes:
Current		(477	)		(792	)		(968	)
Deferred		863			1,168			3,855
Foreign taxes:
Current		(4,037	)		(5,596	)		(20,871	)
Deferred		1,234			11,531			3,302
Income tax benefit (expense)	$	2,442		$	9,820		$	(13,600	)

Reconciliation of Tax Computed Applying Statutory Deferral Income (Loss) Tax Rate

The income tax benefit (expense) differs from the amount computed by applying the U.S. federal statutory rate of 21% to income (loss) before income taxes as follows (in thousands):


	Years Ended December 31,
	2023			2022			2021

Provision at federal statutory rate	$	731		$	13,391		$	(24,058	)
State taxes		116			1,914			(3,033	)
Foreign rate differential		(413	)		(4,117	)		3,149
Taxes on foreign operations		4,210			557			8,595
Research and development credits		1,151			1,830			2,586
Tax impact from entity dissolution		—			(2,808	)		—
Change in valuation allowance		41			2,711			4,171
Change in tax rate on deferred tax assets		—			—			(1,507	)
Section 162(m) limitation		(1,529	)		(1,259	)		(665	)
Deferred tax assets adjustments		(1,242	)		—			—
Other		(623	)		(2,399	)		(2,838	)
Income tax benefit (expense)	$	2,442		$	9,820		$	(13,600	)

Components of Company's Deferred Tax Assets and Liabilities

eferred tax assets and liabilities consisted of the following (in thousands):


	December 31,
	2023			2022

Deferred tax assets:
Accrued expenses and reserves	$	14,270		$	16,842
Stock-based compensation		4,821			3,800
NOL and capital losses		4,821			8,755
Capitalized research expenditures		23,063			13,788
Tax credits		1,102			1,301
Uniform capitalization		1,389			549
Foreign currency translation adjustments		1,362			771
Other		311			350
Total deferred tax assets		51,139			46,156
Less: Valuation allowance		(1,285	)		(1,327	)
Deferred tax liabilities:
Intangible assets		(34,460	)		(39,314	)
Depreciation & amortization		(5,040	)		—
Net deferred tax assets	$	10,354		$	5,515

Schedule of Changes in Gross Unrecognized Tax Benefits, Excluding Interest and Penalties, as Result of Uncertain Tax Positions

Changes in gross unrecognized tax benefits, excluding interest and penalties, as a result of uncertain tax positions were as follows (in thousands):


	Years Ended December 31,
	2023			2022			2021

Beginning balance	$	3,606		$	3,757		$	1,216
Tax position related to current year
Increase		317			312			690
Decrease		—			—			—
Tax position related to prior year
Increase		1			—			1,851
Decrease		(386	)		(463	)		—
	$	3,538		$	3,606		$	3,757

Equity Incentive Plans and Stock-Based Compensation - Summary of Valuation Assumptions of Fair Value of ESPP on Date of Grant (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	0.00%
ESPP
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected term (years)		6 months	6 months
Expected volatility, minimum	41.00%	38.70%	43.20%
Expected volatility, maximum	47.80%	54.50%	45.10%
Dividend yield	0.00%	0.00%	0.00%
Risk-free interest rate, minimum	4.77%	0.19%	0.05%
Risk-free interest rate, maximum	5.45%	2.52%	0.09%
ESPP \| Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected term (years)	7 months 20 days
ESPP \| Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected term (years)	6 months

Segment and Geographic Information - Summary of Financial Information for Each Reportable Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Net revenue	$ 1,459,875	$ 1,375,098	$ 1,904,060
Total gross profit	360,263	296,632	513,854
Gamer and Creator Peripherals
Segment Reporting Information [Line Items]
Net revenue	394,881	437,817	647,202
Total gross profit	132,982	125,079	224,920
Gaming Components and Systems
Segment Reporting Information [Line Items]
Net revenue	1,064,994	937,281	1,256,858
Total gross profit	$ 227,281	$ 171,553	$ 288,934

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

Commitments and Contingencies - Schedule of Total Long-Term Non-Cancelable Purchase Commitment (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 1,127
2025	353
Total	$ 1,480

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of Presentation and Principles of Consolidation

The accompanying consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP”) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”).

The accompanying consolidated financial statements include the accounts of Corsair and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. For consolidated entities where we own less than 100% of the equity, our consolidated net comprehensive income (loss) is reduced by the portion attributable to the noncontrolling interest. In determining whether an entity is considered a controlled entity, we apply the VIE (variable interest entity) and VOE (voting interest entity) models. Entities that do not qualify as a VIE are assessed for consolidation under the VOE model. Under the VOE model, we consolidate the entity if we determine that we have a controlling financial interest in the entity through our ownership of greater than 50% of the outstanding voting shares of the entity and that other equity holders do not have substantive voting, participating or liquidation rights.

On January 1, 2022, we completed the acquisition of a 51% ownership stake in Elgato iDisplay Holdings LTD. and its related companies (together “iDisplay”). (See Note 5, “Business Combination - iDisplay Acquisition” for more information). We have determined that iDisplay does not qualify as a VIE and Corsair has a controlling financial interest in iDisplay under the VOE model and therefore, iDisplay is fully consolidated with Corsair with effect from January 1, 2022.

Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Such estimates include, but are not limited to, the valuation of intangible assets, accounts receivable, sales return reserves, reserves for customer incentives, warranty reserves, inventory, derivative instruments, stock-based compensation, and deferred income tax. These estimates and assumptions are based on management’s best estimates and judgment. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the potential impacts from the events in the current economic environment as well as the potential impacts from geopolitical events. We adjust such estimates and assumptions when facts and circumstances dictate. The extent to which the current macroeconomic factors and the development of the geopolitical unrest will impact our business going forward depends on numerous dynamic factors that we cannot reliably predict. Actual results could differ materially from those estimates. Making estimates and judgments about future events is inherently unpredictable and is subject to significant uncertainties, some of which are beyond our control. Should any of these estimates and assumptions change or prove to have been incorrect, it could have a material impact on our results of operations, financial position and cash flows.

Revenue Recognition

We determine revenue recognition through the following five-step approach:

•

identification of the contract, or contracts, with the customer

•

identification of the performance obligations in the contract

•

determination of the transaction price

•

allocation of the transaction price to the performance obligations in the contract, and

•

recognition of revenue when, or as the performance obligation is fulfilled.

Revenue is recognized when performance obligations are satisfied under the terms of the contracts, and control of the products is transferred to the customers in an amount that reflects the consideration we expect to receive from the customers in exchange for those products or services.

Our products are primarily sold through a network of distributors and retailers, including e-retailers, and to a lesser extent direct to consumers. We primarily sell hardware products, which may include embedded software that function together, and are considered as one performance obligation. Hardware devices are generally plug and play, requiring no configuration and little or no installation. Revenue is recognized at a point in time when control of the products is transferred to the customer which generally occurs upon shipment or delivery to customer. We report revenue net of any required taxes collected from customers and remitted to government authorities, with the collected taxes recorded as other liabilities and accrued expenses until remitted to the relevant government authority.

Shipping and handling costs associated with outbound freight are accounted for as a fulfillment cost and are included as part of our distribution costs recorded under sales, general and administrative expenses. Costs of maintaining our web store and credit card processing fees related to sales on our webstore are recorded under sales, general and administrative expenses.

We generally provide a warranty on products that provides assurance that our products conform to published specifications. Such assurance-type warranties are not deemed to be separate performance obligations from the product, and costs associated with providing these warranties are accrued in accordance with ASC 460-10, Guarantees.

We offer return rights and customer incentive programs. Customer incentive programs include special pricing arrangements, promotions, rebates and volume-based incentives.

We have agreements with certain customers that contain terms allowing price protection credits to be issued in the event of a subsequent price reduction. Our decision to make price reductions is influenced by product life cycle stage, market acceptance of products, the competitive environment, new product introductions and other factors. Accruals for estimated expected future pricing actions are recognized at the time of sale based on analysis of historical pricing actions by customer and by product, inventories owned by and located at distributors and retailers, current customer demand, current operating conditions, and other relevant customer and product information, such as stage of product life-cycle.

The transaction price received by us from sales to distributors and retailers is calculated as selling price net of variable consideration which may include rebates, product returns and price protection.

Rights of return vary by customer and range from the right to return products to limited stock rotation rights allowing the exchange of a percentage of the customer’s quarterly purchases. Estimates of expected future product returns qualify as variable consideration and are recorded as a reduction of the transaction price of the contract at the time of sale based on historical return rates. Return rates are influenced by product life cycle status, new product introductions, market acceptance of products, sales levels, the type of customer, seasonality, product quality issues, competitive pressures, operational policies and procedures, and other factors. Return rates can fluctuate over time but are sufficiently predictable to allow us to estimate expected future product returns.

We normally require payments from customers within 30 to 90 days from invoice date. We do not generally modify payment terms on existing receivables. Our contracts with customers typically do not include significant financing components as the period between the satisfaction of the performance obligations and timing of payment are generally within one year.

Customer incentive programs are considered variable consideration, which we estimate and record as a reduction to revenue at the time of sale. Significant management judgments and estimates must be used to determine the cost of these programs to be included in the transaction price in any accounting period including a reduction for the estimate of amounts that ultimately will not be claimed for certain customer incentive programs. We use the expected value method to arrive at the amount of variable consideration. The Company constrains variable consideration until the likelihood of a significant revenue reversal is not probable. The accrual estimates are based on actual sales data, historical experience, forecasted incentives, anticipated volume of future purchases, and inventory levels in the channel.

During the years ended December 31, 2023 and 2022, we did not recognize any material revenue adjustments related to performance obligations satisfied in prior periods as a result of changes in estimated variable consideration. Because the majority of the performance obligations in our contracts with customers relate to contracts with a duration of less than one year, we have elected

to apply the optional exemption to not disclose the aggregate amount of the transaction price allocated to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period.

Contract liabilities are recorded when cash payments are received or due in advance of performance, primarily for our webstore sales and extended warranty subscriptions. Contract liabilities are included in other liabilities and accrued expenses and other liabilities noncurrent on the consolidated balance sheets.

Cost of Revenue

Cost of revenue consists of product costs, including purchases from contract manufacturers, inbound freight costs from manufacturers to our distribution hubs, as well as inter-hubs shipments, duties and tariffs, warranty replacement costs, costs to process and rework returned items, depreciation of tooling equipment, warehousing costs, inventory valuation write-downs, certain allocated costs related to facilities and IT department, and personnel-related expenses and other operating expenses related to supply chain logistics.

Distribution Costs

Distribution costs, recorded as a component of sales, general and administrative expenses, include the costs to operate two of our distribution hubs internally and the costs paid to third-party logistics providers to operate our other four distribution hubs. Distribution costs also include the costs of shipping products to customers through third party carriers. Amounts billed to customers for shipping and handling of products are recorded in net revenue. We do not consider distribution costs to be part of the costs to bring our products to the finished condition and therefore record such distribution costs as sales, general and administrative expense rather than in cost of revenue.

Product Development Costs

Product development costs are generally expensed as incurred. Product development costs consist primarily of the costs associated with the design and testing of new products and improvements to existing products. These costs relate primarily to compensation of personnel and consultants involved with product design, definition, compatibility testing and qualification. To date, almost all of the software development costs have been expensed as incurred because the period between achieving technological feasibility and the release of the software has been short and development costs qualifying for capitalization have been insignificant.

Advertising Costs

Advertising costs are expensed as incurred and are included as a component of sales, general and administrative expense in the consolidated statements of operations. Advertising and promotion expenses were $21.2 million, $17.3 million, and $19.8 million for the years ended December 31, 2023, 2022, and 2021, respectively.

Stock-Based Compensation

We measure and recognize compensation for all stock-based compensation awards, including stock options, stock purchase rights and restricted stock units (“RSU”), based upon the grant-date fair value of those awards. The grant-date fair value of our stock options and stock purchase rights is estimated using a Black-Scholes-Merton option-pricing model. The fair value of our RSUs is calculated based on the market value of our stock at the grant date. Stock-based compensation is recognized on a straight-line basis over the requisite service period and we have elected to recognize actual forfeitures by reducing the stock-based compensation in the same period as the forfeitures occur.

Segments

Operating segments are based on components of a company that engage in business activity that earn revenue and incur expenses and (a) whose operating results are regularly reviewed by its chief operating decision maker (“CODM”) to make decisions about resource allocation and performance and (b) for which discrete financial information is available.

We have two reportable segments:

•

Our CODM is determined to be Corsair’s Chief Executive Officer. The results of the reportable segments are derived directly from our reporting system and are based on the methods of internal reporting which are not necessarily in conformity with GAAP. The segmental net revenue and gross profit are used to evaluate the performance of, and allocate resources to, each of the segments.

Cash and Restricted Cash

Total restricted cash was $2.9 million as of December 31, 2023 and 2022. The restricted cash serves as collateral for certain bank guarantees, customer deposits and security deposits.

Accounts Receivable, net

Accounts receivable from contracts with customers are recorded at the invoiced amount when we have an unconditional right to consideration, net of allowance for credit losses. We maintain trade credit insurance to mitigate credit risks on certain of our accounts receivable that reimburse us for up to 90% of collection losses. We estimate an allowance for credit losses by using a combination of relevant information including historical loss information, adjusted to take into account current market conditions and our customers’ financial condition, the amount of any receivables in dispute, the current receivables aging, and the current payment terms.

Due from Factor

On September 29, 2022, one of our fully consolidated subsidiaries entered into an accounts receivable factoring agreement (“Factoring Agreement”) with a third-party financial institution (“Factor”). The Factoring Agreement was terminated on October 2, 2023 and we no longer sell our customers' receivables to the Factor. The outstanding balance of $0.3 million due from Factor as of December 31, 2023 was subsequently collected in January 2024.

Transactions under the Factoring Agreement were accounted for as sales of accounts receivable, and the receivables sold were removed from the consolidated balance sheet at the time of the sales transaction. During the years ended December 31, 2023 and 2022, we sold receivables of $244.0 million and $175.1 million to the Factor, respectively, and we also received cash proceeds of $334.1 million and $83.4 million from the Factor, respectively. The proceeds received from the sales of accounts receivable were classified as an operating cash flow in the consolidated statement of cash flows. The cost of factoring was included in sales, general and administrative expenses in our consolidated statements of operations and the amounts incurred in the years ended December 31, 2023 and 2022 were immaterial.

Concentration of Credit Risk

Our financial instruments that are exposed to concentrations of credit risk consist principally of cash, restricted cash and accounts receivable. We maintain our cash and restricted cash with various high-quality financial institutions with investment-grade ratings and we have not experienced any losses.

We sell a significant portion of our products through third-party distributors and resellers and, as a result, maintain individually significant receivable balances with such customers. As of December 31, 2023, two customers represented 42.9% and 18.5% of our accounts receivable, net balance, respectively. As of December 31, 2022, the Factor and one other customer represented 38.6% and 23.4% of our accounts receivable, net balance, respectively.

One customer represented 30.7%, 26.0% and 26.7% of our consolidated net revenue for the years ended December 31, 2023, 2022 and 2021. No other customer represented 10% or more of our consolidated net revenue for these periods.

Inventories

Inventories primarily consist of finished goods and to a lesser extent component parts, which are purchased from contract manufacturers and component suppliers. Inventories are stated at lower of cost and net realizable value using the weighted average cost method of accounting. On a quarterly basis, we assess the valuation of inventory balances to determine what inventory, if any, for which the cost exceeds the net realizable value. We may be required to write down the value of inventory if estimates of future demand and market conditions indicate estimated excess or obsolete inventory.

In 2022, we experienced a buildup of excess inventory in the distribution channels as the demand from our customers was negatively impacted, primarily due to unfavorable macroeconomic conditions and also because more entertainment options became available as a result of the easing of COVID-19 shelter-in-place restrictions. However, towards the end of 2022, our inventory level began to stabilize through our concerted effort to normalize the inventory balance. We recognized inventory impairment related charges of $11.5 million, $25.5 million, and $7.9 million for the years ended December 31, 2023, 2022, and 2021, respectively.

Property and Equipment, net

Property and equipment are stated at cost, less accumulated depreciation. Major improvements that extend the life, capacity or improve the safety of an asset are capitalized, while maintenance and repairs are expensed as incurred. Depreciation is calculated on the straight-line method over the estimated useful lives of the assets, determined to be two to seven years. Leasehold improvements are amortized over the shorter of the remaining lease term or the estimated useful lives of the improvements.

Capitalized cloud computing arrangements (“CCA”) implementation costs

We incur costs to implement CCAs that are hosted by third-party vendors. Implementation costs incurred during the development stage are capitalized until the software of the hosting arrangement is substantially complete and ready for its intended use. The costs are amortized on a straight-line basis over the term of the associated hosting arrangements. Total capitalized CCA implementation costs, net of amortization, were $6.4 million and $5.2 million as of December 31, 2023 and 2022, respectively, and are included in "Prepaid expenses and other current assets" and "Other assets" on our consolidated balance sheets. Amortization of capitalized CCA implementation costs is included in the same line item in our consolidated statements of operations as the expense for fees for the associated hosting arrangement. Amortization expense was not material for the years ended December 31, 2023, 2022 and 2021.

Leases

Our lease portfolio consists primarily of real estate facilities for manufacturing, distribution, warehousing and office use purposes under operating leases.

We determine if an arrangement is or contains a lease at inception. Right-of-use (“ROU”) assets and lease liabilities are recognized at commencement based on the present value of the lease consideration in the contracts over the lease term. We do not record leases with an initial term of 12 months or less on our consolidated balance sheets but continue to record rent expense on a straight-line basis over the lease term. Certain of our lease agreements include options to extend or renew the lease terms. Such options are excluded from the ROU assets and lease liabilities unless they are reasonably certain to be exercised. We account for the lease and non-lease components as a single lease component. Operating lease expense is recognized on a straight-line basis over the lease term.

We apply the incremental borrowing rate in determining the present value of the lease consideration, as our leases do not provide an implicit rate. Our incremental borrowing rate is the rate of interest we would have to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. Because we do not frequently borrow on a collateralized basis, we consider a combination of factors to determine our incremental borrowing rate, including our credit worthiness, adjusted to approximate a collateralized rating, observable market yield curves, and the U.S. and foreign currency risk-free rates.

Our variable lease expense consists primarily of warehousing and distribution services related to our outsourced distribution hubs, and to a lesser extent, variable costs related to office common area maintenance charges. Our service contracts with third-party logistic service providers include both fixed payments for the use of a fixed warehouse space and variable payments based on the usage of their services for distribution and warehouse management. The fixed payments are included in the calculation of the ROU asset and lease liability, but the variable payments are expensed as incurred. In addition, our real estate leases typically contain variable payments for office common area maintenance and these costs are also expensed as incurred.

Fair Value of Financial Instruments

U.S. GAAP establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The hierarchy is broken down into the following three levels of inputs that may be used to measure fair value:

Level 1—Quoted prices are available in active markets for identical assets or liabilities as of the measurement date.

Level 2—Pricing inputs are other than quoted prices in active market, which are either directly or indirectly observable as of the report date. The nature of these securities includes investments for which quoted prices are available but traded less frequently and investments that are fair valued using other securities, the parameters of which can be directly observed.

Level 3—Securities that have little to no pricing observability as of the report date. These securities are measured using management’s best estimate of fair value, where the inputs into the determination of fair value are not observable and require significant management judgment or estimation.

Fair value accounting is applied to all financial assets and liabilities that are recognized or disclosed at fair value in our consolidated financial statements on a recurring basis. Our financial instruments, including cash, restricted cash, accounts receivable,

accounts payable, borrowings from credit lines and other liabilities and accrued expenses approximate fair value due to their short-term maturities.

Business Combinations

We account for business combinations using the acquisition method of accounting, which requires that the assets acquired, liabilities assumed, contractual contingencies and contingent consideration are recorded at the date of acquisition at their respective fair values. Goodwill is recorded when consideration paid in a purchase acquisition exceeds the fair value of the net assets acquired. Amounts recorded in a business combination may change during the measurement period, which is a period not to exceed one year from the date of acquisition, as additional information about conditions existing at the acquisition date becomes available. We include the results of operations of the acquired business in the consolidated financial statements prospectively from the date of acquisition. Acquisition-related charges, including primarily third-party professional fees, accounting fees and legal fees are recognized separately from the business combination and are expensed as incurred.

Goodwill and Indefinite-lived Intangible Assets

Goodwill and indefinite-lived intangible assets are not amortized and are tested for impairment on an annual basis at October 1 or between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of the reporting unit or asset below its carrying value. We perform our annual goodwill impairment assessment at the reporting unit level and our indefinite-lived intangible assets at the individual asset level. In reviewing impairment, we have the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not (greater than 50%) that the estimated fair value of a reporting unit is less than its carrying amount. We also may elect not to perform the qualitative assessment and, instead, proceed directly to the quantitative impairment test. The ultimate outcome of the goodwill impairment review for a reporting unit should be the same whether we choose to perform the qualitative assessment or proceed directly to the quantitative impairment test.

A qualitative assessment requires that we consider events or circumstances including macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, changes in strategy, changes in customers, changes in the composition or carrying amount of a reporting segment’s net assets and changes in our stock price. If, after assessing the totality of events or circumstances, we determine that it is more likely than not that the fair values of our reporting units are greater than the carrying amounts, then the quantitative goodwill impairment test is not performed.

For the 2023 annual impairment test, we elected to perform the qualitative assessment for both goodwill and indefinite-lived intangible assets and determined that an impairment was not more likely than not for both assets and no further analysis was required. We have not recorded any impairment charges related to goodwill or indefinite-lived intangible assets for any prior periods.

Intangible Assets with finite-lives and Long-Lived Assets

Our intangible assets with finite lives principally include acquired technology, patents, tradenames, customer relationships and non-compete agreements. The assets are carried at cost and amortized using a straight-line method over the estimated economic lives of the assets. Amortization expense related to patents and supplier relationship are included in cost of revenues. Amortization expense related to developed technology is included in product development costs. Amortization expense related to customer relationships and trade name are included in sales, general and administrative costs.

Our long-lived assets are primarily comprised of operating lease ROU assets, property and equipment and capitalized CCA implementation costs.

We evaluate the recoverability of intangible assets with finite lives and long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be recoverable. For ROU assets such circumstances would include a decision to abandon the use of all or part of an asset, or subleases that do not fully recover the costs of the associated lease. Recoverability is measured by comparing the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If it is determined that an asset may not be recoverable, an impairment loss equal to the excess of the asset’s carrying value over its fair value is recorded. Fair value is determined based on an asset’s projected discounted future cash flow or appraised value, depending on the nature of the asset. Such impairment charges recorded in the periods presented were not material.

Warranty Reserve

All of our products are covered by warranty to be free from defects in material and workmanship for periods generally ranging from six months to ten years, and for life for memory products. Our warranty does not provide a service beyond assuring that the product complies with agreed-upon specifications. At the time of sale, an estimate of future warranty costs is recorded as a component of cost of revenue and a warranty liability is recorded for estimated costs to satisfy the warranty obligation. The estimate of the costs to fulfill our warranty obligations is based on historical experience and expectations of future costs to repair or replace.

Foreign Currency

For subsidiaries that have non-U.S. dollar functional currencies, the assets and liabilities of these subsidiaries are translated using period-end exchange rates. Revenues and expenses are translated using average exchange rates in effect during the reporting period. Cumulative translation gains and losses are included as a component of stockholders’ equity in accumulated other comprehensive income (loss).

Monetary assets or liabilities denominated in currencies other than the functional currency are remeasured using exchange rates prevailing on the balance sheet date. Foreign currency remeasurement gains and (losses), net is included in other (expense) income, net in the consolidated statements of operations and the amounts were $(1.2) million, $(1.4) million and $(6.3) million for the years ended December 31, 2023, 2022 and 2021, respectively. These amounts do not include the change in fair value of our foreign currency forward contracts. Refer to Note 4, Derivative Financial Instruments for more information on our hedging instruments.

Gains and losses on long-term intercompany loans not intended to be repaid in the foreseeable future are recorded as a component of accumulated other comprehensive income (loss).

Noncontrolling Interest

We have included both redeemable noncontrolling interest and noncontrolling interest in our consolidated balance sheet in connection with our consolidation of the 51% ownership of iDisplay.

Redeemable noncontrolling interest that is redeemable and not solely within our control is classified within temporary equity in the consolidated balance sheets. Redeemable noncontrolling interest is measured at the greater of the redemption value (calculated based on the formula stipulated in the Shareholders Agreement between the iDisplay seller and Corsair and including the amounts for dividends not currently declared or paid, for which the payment is not solely within our control), or the carrying value before giving effect to the redemption feature. The redemption value is remeasured each quarter and changes in the value are recognized immediately. Any resulting change in the value of the redeemable noncontrolling interest is recognized through retained earnings and this adjustment also impacts the net income or loss attributable to common stockholders of Corsair Gaming, Inc used in the net income (loss) per share calculation. (See Note 12 “Net Income (Loss) Per Share” and Note 17 “Redeemable Noncontrolling Interest” for more information).

In addition, we have noncontrolling interest recorded at carrying value which do not have redemption features and are classified within permanent equity in our consolidated balance sheet.

Income Taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the tax and financial reporting bases of our assets and liabilities. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in future years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are reduced through the establishment of a valuation allowance, if, based upon available evidence, it is determined that it is more likely than not that the deferred tax assets will not be realized. We are subject to foreign income taxes on our foreign operations. All deferred tax assets and liabilities are classified as non-current in the consolidated financial statements.

We recognize the effect of income tax positions only if those positions are more likely than not of being sustained on examination based on the technical merit of the position. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on examination, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount, which is more than 50% likely of being realized upon ultimate settlement.

We consider many factors when evaluating and estimating our tax positions and tax benefits, which may require periodic adjustments. Interest charges and penalties related to unrecognized tax benefits are recognized as a component of the income tax (expense) benefit.

Net Income (Loss) per Share

Basic net income (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares outstanding during the period, without consideration of potential dilutive securities. Diluted net income per share is computed based on the weighted-average number of shares outstanding during the period, adjusted to include the incremental shares expected to be issued for assumed exercise of options under the treasury stock method.

Recently Adopted Accounting Pronouncements

None.

Recently Issued Accounting Pronouncements, Not Yet Adopted

In November 2023, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvement to Reportable Segment Disclosure. This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the CODM and included within each reported measure of a segment's profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment's profit or loss in assessing segment performance and deciding how to allocate resources. The ASU will be effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. Adoption of the ASU should be applied retrospectively to all prior periods presented in the financial statements. This ASU will likely result in us including the additional required disclosures, when adopted. We are currently evaluating the provisions of this ASU and expect to adopt them for the year ended December 31, 2024.

In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires disaggregated information about a reporting entity's effective tax rate reconciliation as well as additional information on income tax paid. The ASU is effective on a prospective basis for annual periods beginning after December 15, 2024, with early adoption permitted. This ASU will result in the required additional disclosures being included in our consolidated financial statements, when adopted. We are currently evaluating the provisions of this ASU and expect to adopt them for the year ended December 31, 2025.

Leases - Supplemental Cash Flow Information Related to Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Cash paid for amounts included in the measurement of operating lease liabilities	$ 13,433	$ 10,614	$ 10,466
Right-of-use assets recognized in exchange for operating lease obligations	$ 1,604	$ 5,819	$ 36,689
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets	Other assets

Stockholders' Equity

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Stockholders' Equity

10. Stockholders’ Equity

On September 25, 2020, in connection with the closing of the IPO, we filed an Amended and Restated Certificate of Incorporation which increased the authorized shares of common stock for issuance to 300,000,000 and authorized 5,000,000 shares of preferred stock, with a par value of $0.0001 per share, for issuance. There were no shares of preferred stock outstanding as of December 31, 2023 and 2022.

Shelf-Registration Statement

On July 22, 2022, we filed a shelf registration statement on Form S-3 with the SEC, which was declared effective August 1, 2022 (the “2022 Shelf Registration Statement”). The 2022 Shelf Registration Statement registered securities to be offered by us, in an amount up to $300.0 million, including common stock, preferred stock and warrants. In addition, the 2022 Shelf Registration Statement registered 54,179,559 shares of common stock held by the selling securityholders named in the 2022 Shelf Registration Statement. We will not receive any of the proceeds from the sale of the shares registered by the selling securityholders.

In November 2022, we sold 4,545,455 shares of common stock at a price of $16.50 per share in a registered underwritten public offering pursuant to the 2022 Shelf Registration Statement. Following the partial exercise in December 2022 by the underwriters of their option to purchase additional shares, we sold an additional 500,000 shares. The total proceeds from the underwritten public offering, net of underwriting discounts, commission and offering expenses, were approximately $81.0 million.

During the year ended December 31, 2023, there were no shares issued pursuant to the 2022 Shelf Registration Statement. As of December 31, 2023, $216.7 million remained available for issuance under the 2022 Shelf Registration Statement.

- Definition

The entire disclosure for equity.

+ References

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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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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
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Net Income (Loss) Per Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Net Income (Loss) Per Share

12. Net Income (Loss) Per Share

The following table summarizes the calculation of basic and diluted net income (loss) per share (in thousands, except per share amounts):


	Years Ended December 31,
	2023			2022			2021

Numerator
Net income (loss)	$	(1,037	)	$	(53,946	)	$	100,960
Less: Net income attributable to noncontrolling interest		1,553			442			—
Net income (loss) attributable to Corsair Gaming, Inc.		(2,590	)		(54,388	)		100,960
Change in redemption value of redeemable noncontrolling interest		5,777			(6,536	)		—
Net income (loss) attributable to common stockholders of Corsair Gaming, Inc.	$	3,187		$	(60,924	)	$	100,960
Denominator
Basic weighted-average shares outstanding		102,482			96,280			93,260
Effect of dilutive securities		3,794			—			6,744
Total diluted weighted-average shares outstanding		106,276			96,280			100,004

Net income (loss) per share attributable to common stockholders of Corsair Gaming, inc.
Basic	$	0.03		$	(0.63	)	$	1.08
Diluted	$	0.03		$	(0.63	)	$	1.01

Anti-dilutive potential common shares (1)		5,304			10,908			927

(1)

Potential common share equivalents were not included in the calculation of diluted net income (loss) per share as the effect would have been anti-dilutive.

Redeemable Noncontrolling Interest ("RNCI") - Additional Information (Details) - IDisplay Technology	Jan. 01, 2022	Dec. 31, 2023
Redeemable Noncontrolling Interest [Line Items]
Percentage of equity interest acquired	51.00%	14.00%
Put and call option expiration date	Jan. 01, 2025
First Anniversary
Redeemable Noncontrolling Interest [Line Items]
Percentage of equity interest acquired	14.00%
Second Anniversary
Redeemable Noncontrolling Interest [Line Items]
Percentage of equity interest acquired	15.00%

Equity Incentive Plans and Stock-Based Compensation - Summary of Stock-based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense, net of amounts capitalized	$ 30,873	$ 22,171	$ 17,235
Income tax benefits related to stock-based compensation expense	2,725	700	6,796
Cost of Revenue
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense, net of amounts capitalized	2,094	1,458	1,006
Sales, General and Administrative
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense, net of amounts capitalized	24,838	17,695	13,772
Product Development
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense, net of amounts capitalized	$ 3,941	$ 3,018	$ 2,457

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Income Taxes - Components of Income Tax Benefit (Expense) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current U.S. federal taxes	$ 624	$ (5,528)	$ (3,723)
Deferred U.S. federal taxes	4,235	9,037	4,805
Current U.S. state taxes	(477)	(792)	(968)
Deferred U.S. state taxes	863	1,168	3,855
Current foreign taxes	(4,037)	(5,596)	(20,871)
Deferred foreign taxes	1,234	11,531	3,302
Income tax benefit (expense)	$ 2,442	$ 9,820	$ (13,600)

- Definition

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

+ References + Details

Redeemable Noncontrolling Interest (“RNCI”) (Tables)

12 Months Ended

Dec. 31, 2023

Income Amounts Attributable to Noncontrolling Interest, Disclosures [Abstract]

Redeemable Noncontrolling Interest

The following table presents the changes in RNCI for the periods presented (in thousands):


	Years Ended December 31,
	2023			2022

Balance at beginning of period	$	21,367		$	—
Initial carrying amount estimated at iDisplay's Closing Date		—			17,522
Share of net income		918			261
Share of other comprehensive income (loss)		9			(400	)
Dividend paid		(580	)		(2,552	)
Change in redemption value (1)		(5,777	)		6,536
Balance at end of period	$	15,937		$	21,367

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2023 shares
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	On December 7, 2023, Andrew J. Paul, Chief Executive Officer and member of the board of directors, adopted a Rule 10b5-1 trading arrangement that is intended to satisfy the affirmative defense of Rule 10b5-1(c) for the sale of up to 750,000 shares of the Company’s common stock until December 31, 2024. On November 30, 2023, Michael G. Potter, Chief Financial Officer, modified a Rule 10b5-1 trading arrangement, originally adopted on June 16, 2023, to change the amount of shares to be sold under the plan and timing of sales under the plan. The modified trading arrangement (the “Potter Trading Plan”) is intended to satisfy the affirmative defense of Rule 10b5-1(c) and provides for the sale of up to 200,000 shares of the Company’s common stock subject to options granted pursuant to the Company’s equity incentive plan, as well as shares of common stock subject to restricted stock units (“RSUs”) also granted pursuant to the Company’s equity incentive plan, in amounts and prices determined in accordance with formulae set forth in the plan and terminates on the earlier of the date all the shares under the plan are sold and December 31, 2024. The number of shares of common stock subject to RSUs previously granted to Mr. Potter (the “RSU Shares”) to be sold pursuant to the Potter Trading Plan vest at various dates between December 1, 2023 and August 15, 2024. As a result, the aggregate number of RSU Shares that will be sold under the Potter Trading Plan is not yet determinable, because each of the planned sale amounts is equal to a certain percentage of the shares underlying the RSU award, that have vested pursuant to the RSU award terms, net of shares sold to satisfy tax withholding obligations that arise in connection with the vesting and settlement of such RSU awards.
Andrew J Paul [Member]
Trading Arrangements, by Individual
Name	Andrew J. Paul
Title	Chief Executive Officer and member of the board of directors
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	December 7, 2023
Aggregate Available	750,000
Trd Arr Expiration Date	December 31, 2024
Michael G Potter [Member]
Trading Arrangements, by Individual
Name	Michael G. Potter
Title	Chief Financial Officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	June 16, 2023
Termination Date	December 31, 2024
Arrangement Duration	259 days
Aggregate Available	200,000
Rule 10b 5-1 Arr Modified Flag	true
Trd Arr Modified Date	November 30, 2023

Business Combinations - Summary of Valuation of Identifiable Intangible Assets Acquired in Business Combination and Respective Useful Lives (Details) - IDisplay Technology $ in Thousands	Jan. 01, 2022 USD ($)
Business Acquisition [Line Items]
Valuation	$ 34,200
Patent Portfolio
Business Acquisition [Line Items]
Valuation	$ 5,100
Useful Life	6 years
Supplier Relationship
Business Acquisition [Line Items]
Valuation	$ 6,800
Useful Life	6 years
Developed Technology
Business Acquisition [Line Items]
Valuation	$ 22,300
Useful Life	6 years

Balance Sheet Components (Tables)

12 Months Ended

Dec. 31, 2023

Balance Sheet Related Disclosures [Abstract]

Schedule of Components of Balance Sheet

The following tables present the components of certain balance sheet amounts (in thousands):


	December 31,
	2023		2022

Cash	$	175,620	$	151,180
Restricted cash—short term		2,705		2,647
Restricted cash—noncurrent		239		233
Total cash and restricted cash	$	178,564	$	154,060


Accounts receivable	$	254,433		$	145,380
Due from Factor		283			91,061
Allowance for doubtful accounts		(1,448	)		(785	)
Accounts receivable, net	$	253,268		$	235,656


Raw materials	$	64,576	$	49,926
Work in progress		5,204		4,171
Finished goods		170,392		138,620
Inventories	$	240,172	$	192,717


Manufacturing equipment	$	28,168		$	28,993
Leasehold improvements		19,789			18,903
Computer equipment, software and office equipment		16,083			16,205
Furniture and fixtures		3,825			3,277
Total property and equipment	$	67,865		$	67,378
Less: Accumulated depreciation and amortization		(35,653	)		(32,451	)
Property and equipment, net	$	32,212		$	34,927


Right-of-use assets	$	36,324	$	45,175
Deferred tax asset		27,749		23,569
Other		6,636		6,546
Other assets	$	70,709	$	75,290


Accrued reserves for customer incentive programs	$	41,148	$	58,621
Accrued reserves for sales returns		36,822		27,199
Accrued payroll and related expenses		17,989		10,511
Accrued freight expenses		13,553		12,486
Sales and use tax and value-added tax payable		10,652		9,376
Operating lease liabilities, current		9,721		11,051
Contract liabilities		7,442		6,259
Accrued warranty		7,155		3,685
Income tax payable		3,653		5,322
Other		18,205		19,960
Other liabilities and accrued expenses	$	166,340	$	164,470


Operating lease liabilities, noncurrent	$	38,587	$	45,457
Other		3,008		3,132
Other liabilities, noncurrent	$	41,595	$	48,589

Debt - Summary of Debt (Parenthetical) (Details)	12 Months Ended
Debt - Summary of Debt (Parenthetical) (Details)	Dec. 31, 2023
Term Loan
Debt Instrument [Line Items]
Debt instrument, maturity date	2026-09

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Segment and Geographic Information - Summary of Property and Equipment, Net by Country (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting Information [Line Items]
Long-lived assets	$ 68,536	$ 80,102
United States
Segment Reporting Information [Line Items]
Long-lived assets	46,969	58,673
China
Segment Reporting Information [Line Items]
Long-lived assets	7,103	7,932
Other countries
Segment Reporting Information [Line Items]
Long-lived assets	$ 14,464	$ 13,497

Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

9. Commitments and Contingencies

Product Warranties

Changes in our assurance-type warranty obligations were as follows (in thousands):


	December 31,
	2023			2022

Beginning of the period	$	3,685		$	5,656
Warranty provision related to products shipped		9,097			4,349
Deductions for warranty claims processed		(5,627	)		(6,320	)
End of period	$	7,155		$	3,685

Unconditional Purchase Obligations

In the normal course of business, we enter into various purchase commitments for goods or services. Our long-term non-cancelable purchase commitments consist primarily of multi-year contractual arrangements relating to subscriptions for cloud computing hosting arrangements for our enterprise resource planning (“ERP”) system and the related support services. The total long-term non-cancelable purchase commitments as of December 31, 2023 was as follows (in thousands):


	Amounts
x
2024	$	1,127
2025		353
2026		—
2027		—
2028		—
Thereafter		—
Total	$	1,480

Our total non-cancelable long-term purchase commitments outstanding as of December 31, 2022 was $3.8 million.

Letters of Credit

There were no letters of credit outstanding as of December 31, 2023 and 2022, respectively. No amounts have been drawn upon the letters of credit for the years ended December 31, 2023, 2022 and 2021.

Legal Proceedings

We may from time to time be involved in various claims and legal proceedings of a character normally incident to the ordinary course of business. Litigation can be expensive and disruptive to normal business operations, and the results of complex legal proceedings are difficult to predict, and our view of these matters may change in the future as the litigation and events related thereto unfold. We expense legal fees as incurred and we record a provision for contingent losses when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. Based on currently available information, we believe there are no existing claims or proceedings that are likely to have a material adverse effect on our financial position, or the outcome of these matters is currently not determinable. An unfavorable outcome to any legal matter, if material, could have an adverse effect on our operations or financial position, liquidity of results of operations.

Indemnification

In the ordinary course of business, we may provide indemnifications of varying scope and terms with respect to certain transactions. We have entered into indemnification agreements with directors and certain officers and employees that will require Corsair, among other things, to indemnify them against certain liabilities that may arise by reason of their status or service as directors, officers or employees. No demands have been made upon Corsair to provide indemnification under such agreements, and thus, there are no claims that we are aware of that could have a material effect on our consolidated balance sheets, statements of operations, or statements of cash flows. We currently have directors’ and officers’ insurance.

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Changes in Carrying Amount of Goodwill by Reportable Segment

he following table summarizes the changes in the carrying amount of goodwill by reportable segment (in thousands):


	Gaming Components and Systems			Gamer and Creator Peripherals			Total

December 31, 2021	$	145,310		$	171,744		$	317,054
Addition from business acquisition		3,485			28,486			31,971
Measurement period adjustments		235			782			1,017
Effect of foreign currency exchange rates		(99	)		(2,196	)		(2,295	)
December 31, 2022		148,931			198,816			347,747
Addition from business acquisition		—			7,007			7,007
Purchase price adjustment		—			(1,041	)		(1,041	)
Measurement period adjustments		—			21			21
Effect of foreign currency exchange rates		5			966			971
December 31, 2023	$	148,936		$	205,769		$	354,705

Summary of Intangible Assets, Net

The following table is a summary of intangible assets, net (in thousands):


	December 31, 2023						December 31, 2022
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount

Developed technology	$	47,221	$	21,206	$	26,015	$	53,726	$	24,088	$	29,638
Trade name		34,114		9,060		25,054		29,735		6,802		22,933
Customer relationships		218,453		138,800		79,653		218,542		116,919		101,623
Patent		34,781		17,031		17,750		33,198		11,764		21,434
Supplier relationship		6,136		2,045		4,091		6,129		1,021		5,108
Total finite-life intangibles		340,705		188,142		152,563		341,330		160,594		180,736
Indefinite life trade name		35,430		—		35,430		35,430		—		35,430
Other		16		—		16		89		—		89
Total intangible assets	$	376,151	$	188,142	$	188,009	$	376,849	$	160,594	$	216,255

Summary of Recognized Amortization Expense of Intangible Assets

Amortization expense of intangible assets was recognized in our consolidated statements of operations as follows (in thousands):


	Years Ended December 31,
	2023		2022		2021

Cost of revenue	$	5,842	$	6,376	$	4,860
Sales, general and administrative		24,496		24,401		24,611
Product development		8,150		9,120		5,323
Total amortization of intangible assets	$	38,488	$	39,897	$	34,794

Schedule of Estimated Future Amortization Expense of Intangible Assets

The estimated future amortization expense of intangible assets as of December 31, 2023 is as follows (in thousands):


	Amounts

2024	$	38,071
2025		37,700
2026		34,394
2027		24,721
2028		4,388
Thereafter		13,289
Total	$	152,563

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

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+ Details