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Explanation of transition to IFRS (Tables)

12 Months Ended

Dec. 31, 2018

Explanation of transition to Ifrs [Abstract]

Disclosure of detailed information about reconciliation of statement of Financial Position [Text Block]

(1) Reconciliation of consolidated statement of financial position as of January 1, 2017

US GAAP						Effect of Transition to IFRS								IFRS
Items		Amount				Recognition Difference				Presentation Difference				Amount				Items		Note
Assets																		Assets
Current assets:																		Current assets:
Cash and cash equivalents		$	184,452			$	-			$	-			$	184,452			Cash and cash equivalents
Investments in marketable securities available-for-sale			10,157				-				(10,157	)			-			–		A-1
–			-				-				5,140				5,140			Financial assets at amortized cost		A-1
–			-				-				5,017				5,017			Financial assets at fair value through profit or loss		A-1
Accounts receivable, less allowance for doubtful accounts, sales returns and discounts			190,998				-				1,536				192,534			Accounts receivable, net		B
Inventories			149,748				-				-				149,748			Inventories
Deferred tax assets			5,065				-				(5,065	)			-			–		D
–			-				-				43				43			Income taxes receivable
Restricted cash, cash equivalents and marketable securities			138,200				-				-				138,200			Restricted deposit
Other receivables from related parties			7,150				-				-				7,150			Other receivable from related parties
Prepaid expenses and other current assets			17,195				-				(43	)			17,152			Other current assets
Total current assets			702,965				-				(3,529	)			699,436			Total current assets
Investment in non-marketable equity securities			12,242				-				(12,242	)			-			–		A-2
–			-				-				10,562				10,562			Financial assets at fair value through profit or loss		A-2
–			-				-				1,680				1,680			Financial assets at fair value through other comprehensive income		A-2
Equity method investments			2,362				-				-				2,362			Equity method investments
Property, plant and equipment, net			48,172				-				(863	)			47,309			Property, plant and equipment, net		C
Deferred tax assets			1,050				(55	)			6,261				7,256			Deferred tax assets		D,F
Goodwill			28,138				-				-				28,138			Goodwill
Other intangible assets, net			3,170				-				611				3,781			Other intangible assets, net		C
Restricted marketable securities			124				-				-				124			Restricted deposit
Other assets			1,411				(90	)			252				1,573			Other non-current assets		C,F
			96,669				(145	)			6,261				102,785
Total assets		$	799,634			$	(145	)		$	2,732			$	802,221			Total assets

US GAAP						Effect of Transition to IFRS								IFRS
Items		Amount				Recognition Difference				Presentation Difference				Amount				Items		Note
Liabilities, Redeemable noncontrolling interest and Equity																		Liabilities and Equity
Current liabilities:																		Current liabilities:
Short-term debt		$	138,000			$	-			$	-			$	138,000			Short-term borrowings
Accounts payable			142,269				-				-				142,269			Accounts payable
Accounts payable to related party			576				-				-				576			Accounts payable to related party
Income taxes payable			14,155				-				519				14,674			Income taxes payable		E
Deferred tax liabilities			25				-				(25	)			-			–		D
Other accrued expenses and other current liabilities			29,721				-				1,536				31,257			Other current liabilities		B
Total current liabilities			324,746				-				2,030				326,776			Total current liabilities
–			-				4,524				-				4,524			Financial liability at amortized cost		A-3
Income taxes payable			519				-				(519	)			-			–		E
Accrued pension liabilities			1,064				-				-				1,064			Net defined benefit liabilities
Deferred tax liabilities			60				-				1,221				1,281			Deferred tax liabilities		D
Other liabilities			1,438				-				-				1,438			Other non-current liabilities
Total liabilities			327,827				4,524				2,732				335,083			Total liabilities
Redeemable noncontrolling interest			3,656				(3,656	)			-				-			–		A-3
Equity																		Equity
Himax Technologies, Inc. stockholders’ equity:
Ordinary shares			107,010				-				-				107,010			Ordinary shares
Additional paid-in capital			106,350				(2,877	)			-				103,473			Additional paid-in capital		G
Treasury shares			(9,020	)			-				-				(9,020	)		Treasury shares
Accumulated other comprehensive loss			(2,467	)			913				-				(1,554	)		Accumulated other comprehensive income		F
Unappropriated retained earnings			265,860				951				-				266,811			Retained earnings		A-3,F,G
Total Himax Technologies, Inc. stockholders’ equity			467,733				(1,013	)			-				466,720			Equity attributable to owners of Himax Technologies, Inc.
Noncontrolling interests			418				-				-				418			Noncontrolling interests
Total equity			468,151				(1,013	)			-				467,138			Total equity
Total liabilities, redeemable noncontrolling interest and equity		$	799,634			$	(145	)		$	2,732			$	802,221			Total liabilities and equity

(2) Reconciliation of consolidated statement of financial position as of December 31, 2017

US GAAP						Effect of Transition to IFRS								IFRS
Items		Amount				Recognition Difference				Presentation Difference				Amount				Items		Note
Assets																		Assets
Current assets:																		Current assets:
Cash and cash equivalents		$	138,023			$	-			$	-			$	138,023			Cash and cash equivalents
Investments in marketable securities available-for-sale			10,879				-				(10,879	)			-			–		A-1
–			-				-				10,358				10,358			Financial assets at amortized cost		A-1
–			-				-				521				521			Financial assets at fair value through profit or loss		A-1
Accounts receivable, less allowance for doubtful accounts, sales returns and discounts			187,571				-				1,203				188,774			Accounts receivable, net		B
Inventories			135,200				-				-				135,200			Inventories
–			-				-				53				53			Income taxes receivable
Restricted cash, cash equivalents and marketable securities			147,000				-				-				147,000			Restricted deposit
Other receivables from related parties			3,250				-				-				3,250			Other receivable from related parties
Prepaid expenses and other current assets			39,495				-				(53	)			39,442			Other current assets
Total current assets			661,418				-				1,203				662,621			Total current assets
Investment in non-marketable equity securities			3,122				-				(3,122	)			-			–		A-2
–			-				-				1,600				1,600			Financial assets at fair value through profit or loss		A-2
–			-				-				1,522				1,522			Financial assets at fair value through other comprehensive income		A-2
Equity method investments			10,739				-				-				10,739			Equity method investments
Property, plant and equipment, net			86,673				-				(2,098	)			84,575			Property, plant and equipment, net		C
Deferred tax assets			7,688				(54	)			79				7,713			Deferred tax assets		D,F
Goodwill			28,138				-				-				28,138			Goodwill
Other intangible assets, net			2,179				-				720				2,899			Other intangible assets, net		C
Restricted marketable securities			470				-				-				470			Restricted deposit
Other assets			1,628				(90	)			1,378				2,916			Other non-current assets		C,F
			140,637				(144	)			79				140,572
Total assets		$	802,055			$	(144	)		$	1,282			$	803,193			Total assets

US GAAP						Effect of Transition to IFRS								IFRS
Items		Amount				Recognition Difference				Presentation Difference				Amount				Items		Note
Liabilities, Redeemable noncontrolling interest and Equity																		Liabilities and Equity
Current liabilities:																		Current liabilities:
Short-term debt		$	147,000			$	-			$	-			$	147,000			Short-term borrowings
–			-				4,837				-				4,837			Financial liability at amortized cost		A-3
Accounts payable			139,933				-				-				139,933			Accounts payable
Income taxes payable			6,798				-				487				7,285			Income taxes payable		E
Other payable to related party			2,200				-				-				2,200			Other payable to related party
Other accrued expenses and other current liabilities			41,268				-				1,203				42,471			Other current liabilities		B
Total current liabilities			337,199				4,837				1,690				343,726			Total current liabilities
Income taxes payable			487				-				(487	)			-			–		E
Accrued pension liabilities			1,152				-				-				1,152			Net defined benefit liabilities
Deferred tax liabilities			32				-				79				111			Deferred tax liabilities		D
Other liabilities			4,616				-				-				4,616			Other non-current liabilities
Total liabilities			343,486				4,837				1,282				349,605			Total liabilities
Redeemable noncontrolling interest			3,656				(3,656	)			-				-			–		A-3
Equity																		Equity
Himax Technologies, Inc. stockholders’ equity:
Ordinary shares			107,010				-				-				107,010			Ordinary shares
Additional paid-in capital			107,400				(2,973	)			-				104,427			Additional paid-in capital		G
Treasury shares			(8,878	)			-				-				(8,878	)		Treasury shares
Accumulated other comprehensive loss			(1,430	)			984				-				(446	)		Accumulated other comprehensive income		F
Unappropriated retained earnings			252,546				664				-				253,210			Retained earnings		A-3,F,G
Total Himax Technologies, Inc. stockholders’ equity			456,648				(1,325	)			-				455,323			Equity attributable to owners of Himax Technologies, Inc.
Noncontrolling interests			(1,735	)			-				-				(1,735	)		Noncontrolling interests
Total equity			454,913				(1,325	)			-				453,588			Total equity
Total liabilities, redeemable noncontrolling interest and equity		$	802,055			$	(144	)		$	1,282			$	803,193			Total liabilities and equity

Disclosure of detailed information about Consolidated Statement Of Profit Or loss [Text Block]

(3) Reconciliation of consolidated statement of profit or loss for the year ended December 31, 2017

US GAAP						Effect of Transition to IFRS								IFRS
Items		Amount				Recognition Difference				Presentation Difference				Amount				Items		Note
Revenues		$	685,167			$	-			$	-			$	685,167			Revenues
Costs and expenses:																		Costs and expenses:
Cost of revenues			518,142				-				-				518,142			Cost of revenues
Research and development			117,757				(95	)			-				117,662			Research and development		F,G
General and administrative			20,614				(153	)			-				20,461			General and administrative		F,G
Bad debt expense			155				-				-				155			Expected credit loss
Sales and marketing			20,349				39				-				20,388			Sales and marketing		F,G
Total costs and expenses			677,017				(209	)			-				676,808			Total costs and expenses
Operating income			8,150				209				-				8,359			Operating income
Non operating income (loss):																		Non operating income (loss):
Interest income			2,225				-				-				2,225			Interest income
Gain on sale of securities, net			23,226				-				-				23,226			Changes in fair value of financial assets at fair value through profit or loss
Equity in losses of equity method investees			(1,200	)			-				-				(1,200	)		Share of losses of associates
Foreign currency exchange losses, net			(1,517	)			(142	)			-				(1,659	)		Foreign currency exchange losses, net		F
Interest expense			(565	)			(313	)			-				(878	)		Finance costs		A-3
Other income, net			19				-				-				19			Other income
			22,188				(455	)			-				21,733
Earnings before income taxes			30,338				(246	)			-				30,092			Profit before income taxes
Income tax expense			4,520				34				-				4,554			Income tax expense		F
Net income			25,818				(280	)			-				25,538			Profit for the period
Net loss attributable to noncontrolling interests			2,149				(7	)			-				2,142			Loss attributable to noncontrolling interests		F
Net income attributable to Himax Technologies, Inc. stockholders		$	27,967			$	(287	)		$	-			$	27,680			Profit attributable to Himax Technologies, Inc. stockholders
Basic earnings per ordinary share attributable to Himax Technologies, Inc. stockholders		$	0.08											$	0.08			Basic earnings per ordinary share attributable to Himax Technologies, Inc. stockholders
Diluted earnings per ordinary share attributable to Himax Technologies, Inc. stockholders		$	0.08											$	0.08			Diluted earnings per ordinary share attributable to Himax Technologies, Inc. stockholders
Basic earnings per ADS attributable to Himax Technologies, Inc. stockholders		$	0.16											$	0.16			Basic earnings per ADS attributable to Himax Technologies, Inc. stockholders
Diluted earnings per ADS attributable to Himax Technologies, Inc. stockholders		$	0.16											$	0.16			Diluted earnings per ADS attributable to Himax Technologies, Inc. stockholders

Disclosure of detailed information about reconciliation of statement of other comprehensive income [Text Block]

(4) Reconciliation of consolidated statement of other comprehensive income for the year ended December 31, 2017

US GAAP						Effect of Transition to IFRS								IFRS
Items		Amount				Recognition Difference				Presentation Difference				Amount				Items		Note
Net income		$	25,818			$	(280	)		$	-			$	25,538			Profit for the year
Other comprehensive income (loss):																		Other comprehensive income:
															1,184			Items that may be reclassified subsequently to profit or loss:
Unrealized gains (losses) on securities, not subject to income tax:			322				-				-				322			Unrealized gains on financial assets at fair  value through profit or loss and  amortized cost
Unrealized holding gains (losses) on  available-for-sale marketable  securities arising during the  period			510
Reclassification adjustment for  realized gains included in net  income			(188)
Foreign currency translation adjustments, net of income tax of nil			862				-				-				862			Foreign operations - foreign currency  translation differences
Net unrecognized actuarial gain (loss), net of income tax			(150	)			69				-				(81	)		Items that will not be reclassified to profit or loss:
															(96)			Remeasurements of defined benefit  pension plans
															15			Income tax related to items that will not  be reclassified subsequently
Comprehensive income			26,852				(211	)			-				26,641			Total comprehensive income for the year
Comprehensive loss attributable to noncontrolling interests			2,152				(5	)			-				2,147			Total comprehensive income attributable to noncontrolling interests
Comprehensive income attributable to Himax Technologies, Inc. stockholders		$	29,004			$	(216	)		$	-			$	28,788			Total comprehensive income attributable to Himax Technologies, Inc. stockholders

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