XML 72 R56.htm IDEA: XBRL DOCUMENT v3.24.1

Share-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Schedule of share-based compensation expenses

​

​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​		2021		​	2022		2023
​	​	(in thousands)
Cost of revenues	​	$	682		481		157
Research and development	​	​	17,662		15,345		9,414
General and administrative	​	​	2,367		2,193		1,108
Sales and marketing	​	​	3,163		2,612		1,453
Total compensation	​	$	23,874		20,631		12,132
Income tax benefit	​	$	4,896		4,201		2,545

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, 2021		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
Granted	​	1,710,607	​	​	5.68
Vested	​	(1,974,496)	​	​	5.91
Forfeited	​	(2,355)	​	​	9.81
Balance at December 31, 2023	​	525,965	​	​	6.36

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,
​		2021		​	2022		2023
​	​	(in thousands)
Cost of revenues	​	$	676		472		153
Research and development	​	​	17,592		15,097		9,353
General and administrative	​	​	2,343		1,934		1,108
Sales and marketing	​	​	3,149		2,497		1,449
Total compensation	​	$	23,760		20,000		12,063
Income tax benefit	​	$	4,896		4,201		2,545

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, 2021		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		—	​	​	—	​	—

CM Visual Technology Corp

Disclosure Of Share Based Payment Arrangements Explanatory [Line Items]

Schedule of valuation assumptions

​

​	​	​	​	​
​		2021 plan
​	​	Granted in	​	Granted in
​	​	2021	​	2023
Valuation assumptions:	​	​	​	​
Expected dividend yield		0%		0%
Expected volatility		43.82%		44.17%
Expected term (years)		3.125		3.125
Risk-free interest rate		0.223%		1.081%

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
Exercised	​	—	​	​	—	​	​
Forfeited	​	(380,000)	​	​	0.36	​	​
Balance at December 31, 2022	​	2,291,000	​	​	0.36	​	2.5
Granted	​	288,000	​	​	0.33	​	​
Exercised	​	—	​	​	—	​	​
Effect of capital reduction	​	(1,289,500)	​	​	0.36	​	​
Forfeited	​	—	​	​	—	​	​
Balance at December 31, 2023	​	1,289,500	​	​	0.50	​	1.5
Exercisable at December 31, 2023		572,750	​		0.50		1.5

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_IfrsLegalEntityAxis=himx_CmVisualTechnologyCorpMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

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

X

- Details

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