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Material accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2023
Material accounting policies |
Schedule of general information about Himax Technologies, Inc.'s subsidiaries | Following is general information about Himax Technologies, Inc.’s subsidiaries:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Percentage of Ownership |
​ | ​ | ​ | ​ | ​ | ​ | Jurisdiction of | ​ | December 31, | ​ | December 31, |
Investor |  | Subsidiary |  | Main activities |  | Incorporation |  | 2022 |  | 2023 |
Himax Technologies, Inc. |  | Himax Technologies Limited (“Himax Taiwan”) |  | IC design and sales |  | ROC |  | 100.00 | % | 100.00 | %
Himax Technologies, Inc. |  | Himax Technologies Korea Ltd. |  | IC design and sales |  | South Korea |  | 100.00 | % | 100.00 | %
Himax Technologies, Inc. |  | Himax Technologies Japan Ltd. |  | Sales |  | Japan |  | 100.00 | % | 100.00 | %
Himax Technologies, Inc. |  | Himax Semiconductor (Hong Kong) Limited |  | Investments |  | Hong Kong |  | 100.00 | % | 100.00 | %
Himax Technologies, Inc. | ​ | Viewsil Microelectronics (Kunshan) Limited (“Viewsil”) (1) | ​ | IC design and sales | ​ | PRC | ​ | — | ​ | 49.00 | %
Viewsil Microelectronics (Kunshan) Limited | ​ | Viewsil Technology Limited (1) | ​ | IC sales | ​ | British Virgin Islands | ​ | — | ​ | 49.00 | %
Himax Technologies Limited |  | Himax Technologies (Samoa), Inc. |  | Investments |  | Samoa |  | 100.00 | % | 100.00 | %
Himax Technologies (Samoa), Inc. |  | Himax Technologies (Suzhou) Co., Ltd. |  | Sales and technical support |  | PRC |  | 100.00 | % | 100.00 | %
Himax Technologies (Samoa), Inc. | ​ | Himax Technologies (Shenzhen) Co., Ltd. | ​ | Sales and technical support | ​ | PRC | ​ | 100.00 | % | 100.00 | %
Himax Technologies Limited |  | Himax Display, Inc. |  | LCoS and MEMS design, manufacturing and sales |  | ROC |  | 83.54 | % | 92.08 | %
Himax Display, Inc. |  | Integrated Microdisplays Limited |  | LCoS design |  | Hong Kong |  | 83.54 | % | 92.08 | %
Himax Display, Inc. |  | Himax Display (USA) Inc. |  | LCoS and MEMS design, sales and technical support |  | Delaware, USA |  | 83.54 | % | 92.08 | %
Himax Technologies Limited |  | Himax Analogic, Inc. |  | IC design and sales |  | ROC |  | 98.62 | % | 98.62 | %
Himax Technologies, Inc. |  | Himax Imaging, Inc. |  | Investments |  | Cayman Islands |  | 100.00 | % | 100.00 | %
Himax Technologies Limited |  | Himax Imaging, Ltd. (“Imaging Taiwan”) |  | IC design and sales |  | ROC |  | 98.42 | % | 98.43 | %
Himax Imaging, Ltd. |  | Himax Imaging Corp. |  | IC design |  | California, USA |  | 98.42 | % | 98.43 | %
Himax Technologies Limited |  | Harvest Investment Limited |  | Investments |  | ROC |  | 100.00 | % | 100.00 | %
Himax Technologies Limited |  | Liqxtal Technology Inc. |  | LC Lens design and sales |  | ROC |  | 62.26 | % | 62.26 | %
Himax Technologies Limited |  | Himax IGI Precision Ltd. |  | 3D micro and nano structure mastering and prototype replication |  | Delaware, USA |  | 100.00 | % | 100.00 | %
Himax Technologies Limited |  | CM Visual Technology Corp. |  | Omniwide film products design and sales |  | ROC |  | 66.71 | % | 77.63 | %
​
Schedule of basic and diluted earnings per ordinary share | Basic and diluted earnings per ordinary share have been calculated as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2021 |  | 2022 |  | 2023
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Profits attributable to Himax Technologies, Inc. stockholders (in thousands) | ​ | $ | 436,896 | ​ | 236,982 |  | 50,616
Denominator for basic earnings per ordinary share: | ​ |  | ​ | ​ | ​ |  | ​
Weighted average number of ordinary shares outstanding (in thousands) | ​ |  | 349,228 | ​ | 349,448 |  | 348,990
Basic earnings per ordinary share attributable to Himax Technologies, Inc. stockholders | ​ | $ | 1.25 | ​ | 0.68 |  | 0.15
Basic earnings per ADS attributable to Himax Technologies, Inc. stockholders(1) | ​ | $ | 2.50 | ​ | 1.36 |  | 0.29
​ Contingently issuable ordinary shares underlying the unvested RSUs and employee stock options granted to employees are included in the calculation of diluted earnings per ordinary share based on treasury stock method. ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2021 |  | 2022 |  | 2023
​ | ​ | ​ | ​ | ​ | ​ |  | ​
Profits attributable to Himax Technologies, Inc. stockholders (in thousands) | ​ | $ | 436,896 |  | 236,982 | ​ | 50,616
Denominator for diluted earnings per ordinary share: | ​ | ​ | ​ |  | ​ | ​ | ​
Weighted average number of ordinary shares outstanding (in thousands) | ​ | ​ | 349,228 |  | 349,448 | ​ | 348,990
Unvested RSUs (in thousands) | ​ | ​ | 38 |  | 187 | ​ | 576
Employee stock options (in thousands) | ​ | ​ | 467 | ​ | — | ​ | —
​ | ​ | ​ | 349,733 |  | 349,635 | ​ | 349,566
Diluted earnings per ordinary share attributable to Himax Technologies, Inc. stockholders | ​ | $ | 1.25 |  | 0.68 | ​ | 0.14
Diluted earnings per ADS attributable to Himax Technologies, Inc. stockholders(1) | ​ | $ | 2.50 |  | 1.36 | ​ | 0.29
​ Note (1): As the Company’s ordinary shares have been quoted on the NASDAQ Global Select Market under the symbol “HIMX” in the form of ADSs and two ordinary shares represent one ADS with effect from August 10, 2009. The number of ADS equivalent outstanding is determined by dividing the number of ordinary shares by two. Therefore, the weighted average number of ADS equivalent outstanding used in basic earnings per ADS for 2021, 2022 and 2023 is 174,614 thousand, 174,724 thousand and 174,495 thousand, respectively. Additionally, the weighted average number of ADS equivalent outstanding used in diluted earnings per ADS for 2021, 2022 and 2023 is 174,867 thousand, 174,817 thousand and 174,783 thousand, respectively. The earnings per ADS is presented solely for the convenience of the reader and does not represent a measure under IFRS.

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