| Himax Technologies, Inc. | |||||||||||||||||||
| Reconciliation of unaudited condensed consolidated statement of profit or loss for the three 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 | $ | 181,081 | $ | - | $ | - | $ | 181,081 | Revenues | ||||||||||
| Costs and expenses: | Costs and expenses: | ||||||||||||||||||
| Cost of revenues | 136,499 | - | - | 136,499 | Cost of revenues | ||||||||||||||
| Research and development | 29,516 | (129 | ) | - | 29,387 | Research and development | F,G | ||||||||||||
| General and administrative | 5,413 | (12 | ) | - | 5,401 | General and administrative | F,G | ||||||||||||
| Sales and marketing | 5,532 | (17 | ) | - | 5,515 | Sales and marketing | F,G | ||||||||||||
| Total costs and expenses | 176,960 | (158 | ) | - | 176,802 | Total costs and expenses | |||||||||||||
| Operating income | 4,121 | 158 | - | 4,279 | Operating income | ||||||||||||||
| Non operating income (loss) : | Non operating income (loss) : | ||||||||||||||||||
| Interest income | 554 | - | - | 554 | Interest income | ||||||||||||||
| Gain on sale of securities, net | 23,064 | - | - | 23,064 | Changes in fair value of financial assets at fair value through profit or loss | ||||||||||||||
| Equity in losses of equity method investees | (483 | ) | - | - | (483 | ) | Share of losses of associates | ||||||||||||
| Foreign currency exchange losses, net | (277 | ) | (45 | ) | - | (322 | ) | Foreign currency exchange losses, net | F | ||||||||||
| Interest expense | (170 | ) | (80 | ) | - | (250 | ) | Finance costs | A-3 | ||||||||||
| Other income, net | 10 | - | - | 10 | Other income, net | ||||||||||||||
| 22,698 | (125 | ) | - | 22,573 | |||||||||||||||
| Earnings before income taxes | 26,819 | 33 | - | 26,852 | Profit before income taxes | ||||||||||||||
| Income tax expense | 3,957 | 32 | - | 3,989 | Income tax expense | F | |||||||||||||
| Net income | 22,862 | 1 | - | 22,863 | Profit for the period | ||||||||||||||
| Net loss attributable to noncontrolling interests | 687 | (6 | ) | - | 681 | Loss attributable to noncontrolling interests | F | ||||||||||||
| Net income attributable to Himax Technologies, Inc. stockholders | $ | 23,549 | $ | (5 | ) | $ | - | $ | 23,544 | Profit attributable to Himax Technologies, Inc. stockholders | |||||||||
| Basic earnings per ADS attributable to Himax Technologies, Inc. stockholders | $ | 0.137 | $ | 0.136 | Basic earnings per ADS attributable to Himax Technologies, Inc. stockholders | ||||||||||||||
| Diluted earnings per ADS attributable to Himax Technologies, Inc. stockholders | $ | 0.137 | $ | 0.136 | Diluted earnings per ADS attributable to Himax Technologies, Inc. stockholders | ||||||||||||||
| Basic Weighted Average Outstanding ADS | 172,499 | 172,499 | Basic Weighted Average Outstanding ADS | ||||||||||||||||
| Diluted Weighted Average Outstanding ADS | 172,518 | 172,518 | Diluted Weighted Average Outstanding ADS | ||||||||||||||||
