| Himax Technologies, Inc. | |||||||||||||||||||
| Reconciliation of unaudited condensed consolidated statement of profit or loss for the twelve months ended December 31, 2017 | |||||||||||||||||||
| (Amounts in Thousands of U.S. Dollars) | |||||||||||||||||||
| U.S. GAAP | Effect of Transition to IFRS | I F R S | |||||||||||||||||
| 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 | ||||||||||||
| Sales and marketing | 20,504 | 39 | - | 20,543 | 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, net | ||||||||||||||
| 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 ADS attributable to Himax Technologies, Inc. stockholders | $ | 0.162 | $ | 0.161 | Basic earnings per ADS attributable to Himax Technologies, Inc. stockholders | ||||||||||||||
| Diluted earnings per ADS attributable to Himax Technologies, Inc. stockholders | $ | 0.162 | $ | 0.161 | Diluted earnings per ADS attributable to Himax Technologies, Inc. stockholders | ||||||||||||||
| Basic Weighted Average Outstanding ADS | 172,425 | 172,425 | Basic Weighted Average Outstanding ADS | ||||||||||||||||
| Diluted Weighted Average Outstanding ADS | 172,452 | 172,452 | Diluted Weighted Average Outstanding ADS | ||||||||||||||||
