XML 70 R56.htm IDEA: XBRL DOCUMENT v3.23.1

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Schedule of share-based compensation expenses

​

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2020		​	2021		2022
​	​	(in thousands)
​	​	​	​	​	​	​	​
Cost of revenues	​	$	87	​	682		481
Research and development	​	​	4,467	​	17,662		15,345
General and administrative	​	​	368	​	2,367		2,193
Sales and marketing	​	​	603	​	3,163		2,612
Total compensation	​	$	5,525	​	23,874		20,631
Income tax benefit	​	$	1,176	​	4,896		4,201

​

Schedule of RSUs activity under the long-term incentive plan

​

​	​	​	​	​	​
​		Number of		Weighted
​	​	Underlying	​	Average Grant
​	​	Shares for RSUs	​	Date Fair Value
​	​	​	​	​	​
Balance at January 1, 2020		18,493	​	$	7.34
Granted	​	1,402,714	​	​	3.44
Vested	​	(1,392,355)	​	​	3.47
Forfeited	​	(5,963)	​	​	6.57
Balance at December 31, 2020		22,889	​		3.88
Granted		2,604,545	​		10.39
Vested		(2,237,499)	​		10.37
Forfeited		(3,415)	​		4.38
Balance at December 31, 2021		386,520	​		10.17
Granted	​	3,987,509	​	​	5.09
Vested	​	(3,563,177)	​	​	5.25
Forfeited	​	(18,643)	​	​	10.15
Balance at December 31, 2022	​	792,209	​	​	6.71

​

Schedule of allocation of compensation expenses and related tax effects from the RSUs granted to employees under the long-term incentive plan

​

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2020		​	2021		2022
​	​	(in thousands)
​	​	​	​	​	​	​	​
Cost of revenues	​	$	70	​	676		472
Research and development	​	​	3,924	​	17,592		15,097
General and administrative	​	​	319	​	2,343		1,934
Sales and marketing	​	​	520	​	3,149		2,497
Total compensation	​	$	4,833	​	23,760		20,000
Income tax benefit	​	$	1,044	​	4,896		4,201

​

Schedule of valuation assumptions

​

​	​	​	​
​		2019 plan
Valuation assumptions:			​
Expected dividend yield		3.5	%
Expected volatility		51.96%-57.79	%
Expected term (years)		1-1.5	​
Risk-free interest rate		1.69%-1.75	%

​

Schedule of stock option activity

​

​	​	​	​	​	​	​	​
​	​	​	​	​		​	Weighted
​	​	​	​	Weighted		​	average
​	​	​	​	average		​	remaining
​	​	Number	​	exercise		​	contractual
​		of Units		price			term
​	​	​	​	​	​	​	​
Balance at January 1, 2020		2,226,690	​	$	2.27		1.5
Granted	​	163,500	​	​	3.05	​	0.88
Exercised	​	(1,574,869)	​	​	2.32	​	​
Forfeited	​	(236,853)	​	​	2.30	​	​
Balance at December 31, 2020	​	578,468	​	​	2.36	​	0.54
Exercised	​	(524,387)	​	​	2.37	​	​
Expired	​	(54,081)	​	​	2.27	​	​
Balance at December 31, 2021	​	-	​	​	-	​	-
Exercisable at December 31, 2021		-	​	​	-	​	-

​

(b) Employee stock options

(i) On March 19, 2021, board of directors of CM Visual Technology Corp. approved a plan to grant stock options, the 2021 plan, to certain employees. This plan authorizes grants to purchase up to 3,000,000 shares of CM Visual Technology Corp.’ authorized but unissued ordinary shares. The exercise price was NT$10 (US$0.36).

CM Visual Technology Corp

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Schedule of valuation assumptions

​

​	​	​	​
​		2021 plan	​
Valuation assumptions:	​	​	​
Expected dividend yield		0%	​
Expected volatility		43.82%	​
Expected term (years)		3.125	​
Risk-free interest rate		0.223%	​

​

Schedule of stock option activity

​

​	​	​	​	​	​	​	​
​				​			Weighted
​		​		​	Weighted		average
​		​		​	average		remaining
​	​	Number		​	exercise		contractual
​	​	of shares		price			term
Balance at January 1, 2021		-	​	$	-	​	​
Granted		2,791,000	​		0.36
Exercised		-	​		-
Forfeited		(120,000)	​		0.36
Balance at December 31, 2021		2,671,000	​		0.36		3.5
Forfeited	​	(380,000)	​	​	0.36	​	​
Balance at December 31, 2022	​	2,291,000	​	​	0.36	​	2.5
Exercisable at December 31, 2022		-	​		-		-

​

Liqxtal Technology Inc

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Schedule of valuation assumptions

​

​	​	​	​
​		2021 plan	​
Valuation assumptions:	​	​	​
Expected dividend yield		0%	​
Expected volatility		30.06%	​
Expected term (years)		1.25	​
Risk-free interest rate		0.107%	​

​

Schedule of stock option activity

​

​	​	​	​	​	​	​	​
​				​			Weighted
​	​	​		Weighted			average
​	​	​		average			remaining
​		Number		exercise			contractual
​		of shares		price			term
Balance at January 1, 2021		-	​	$	-
Granted		1,000,000	​		0.65
Exercised		-	​		-
Forfeited		(90,000)	​		0.65
Balance at December 31, 2021		910,000	​		0.65		1.0
Exercised	​	(840,000)	​	​	0.65	​	​
Forfeited	​	(70,000)	​	​	0.65	​	​
Balance at December 31, 2022	​	-	​	​	-	​	-
Exercisable at December 31, 2022		-	​		-		-

​

Emza

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Schedule of valuation assumptions

​

​	​	​	​
​		2022 Option Plan
Valuation assumptions:		​	​
Expected dividend yield		0	%
Expected volatility		54.05	%
Expected term (years)		6.11	​
Risk-free interest rate		0.65	%

​

Schedule of stock option activity

​

​	​	​	​	​	​	​	​
​		​		​	​		Weighted
​	​	​	​	Weighted		​	average
​	​	​	​	average		​	remaining
​	​	Number	​	exercise		​	contractual
​	​	of shares	​	price		​	term
Balance at January 1, 2022		—	​	$	—		​
Granted		150,940	​		20.49		6.11
Exercised		—	​		—		​
Forfeited		(1,797)	​		20.49		​
Cancelled		(149,143)	​		20.49		​
Balance at December 31, 2022		—	​		—		—
Exercisable at December 31, 2022		—	​		—		—

X

- Definition

The disclosure of detailed information of restricted stock units compensation expenses.

+ References

No definition available.

+ Details

Name:	himx_DisclosureOfRSUCompensationExpensesTableTextBlock
Namespace Prefix:	himx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information of restricted stock units.

+ References

No definition available.

+ Details

Name:	himx_DisclosureOfRSUTableTextBlock
Namespace Prefix:	himx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information of share based compensation expenses.

+ References

No definition available.

+ Details

Name:	himx_DisclosureOfShareBasedCompensationExpensesIncluededCostOfSalesTableTextBlock
Namespace Prefix:	himx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

DisclosureOfShareBasedPaymentArrangementsExplanatory

+ References

No definition available.

+ Details

Name:	himx_DisclosureOfShareBasedPaymentArrangementsExplanatoryLineItems
Namespace Prefix:	himx_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information of share based compensation share options valuation allowance.

+ References

No definition available.

+ Details

Name:	himx_ShareBasedCompensationShareOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	himx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information of stock option activity.

+ References

No definition available.

+ Details

Name:	himx_ShareBasedCompensationStockOptionActivityTableTextBlock
Namespace Prefix:	himx_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	himx_LegalEntitiesAxis=himx_CmVisualTechnologyCorpMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	himx_LegalEntitiesAxis=himx_LiqxtalTechnologyIncMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	himx_LegalEntitiesAxis=himx_EmzaMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: