| Diluted Loss Per ADS Attributable to Himax Technologies, Inc. Stockholders Excluding Share-based Compensation and Acquisition-Related Charges: (Amounts in U.S. Dollars) | |||||
|
|
Three
Months
Ended March 3 1 , | ||||
| 20 18 | |||||
| Diluted IFRS loss per ADS attributable to Himax Technologies, Inc. stockholders | ($0.016) | ||||
| Add: Share-based compensation per ADS | $0.000 | ||||
| Add: Acquisition-related charges per ADS | $0.001 | ||||
| Diluted non-IFRS loss per ADS attributable to Himax Technologies, Inc. stockholders excluding share-based compensation and acquisition-related charges | ($0.015) | ||||
Numbers do not add up due to rounding
| Himax Technologies, Inc. | ||||||||||||||||||
| Reconciliation of unaudited condensed consolidated Statement of Financial Position as of December 31, 2017 | ||||||||||||||||||
| (Amounts in Thousands of U.S. Dollars) | ||||||||||||||||||
| U.S. GAAP | Effect of Transition to IFRS | IFRS | ||||||||||||||||
| Items | Amount | Recognition
Difference | Presentation
Difference | Amount | Items | Note | ||||||||||||
| Assets | Assets | |||||||||||||||||
| Current assets: | Current assets: | |||||||||||||||||
| Cash and cash equivalents | $ | 138,023 | $ | - | $ | - | $ | 138,023 | Cash and cash equivalents | |||||||||
| Investments in marketable securities available-for-sale | 10,879 | - | (10,879 | ) | - | － | A-1 | |||||||||||
| － | - | - | 10,358 | 10,358 | Financial assets at amortized cost | A-1 | ||||||||||||
| － | - | - | 521 | 521 | Financial assets at fair value through profit or loss | A-1 | ||||||||||||
| Accounts receivable, less allowance for doubtful accounts, sales returns and discounts | 187,571 | - | 1,203 | 188,774 | Accounts receivable, net | B | ||||||||||||
| Inventories | 135,200 | - | - | 135,200 | Inventories | |||||||||||||
| － | - | - | 53 | 53 | Income taxes receivable | |||||||||||||
| Restricted cash, cash equivalents and marketable securities | 147,000 | - | - | 147,000 | Restricted deposit | |||||||||||||
| Other receivables from related parties | 3,250 | - | - | 3,250 | Other receivable from related parties | |||||||||||||
| Prepaid expenses and other current assets | 39,495 | - | (53 | ) | 39,442 | Other current assets | ||||||||||||
| Total current assets | 661,418 | - | 1,203 | 662,621 | Total current assets | |||||||||||||
| Investment in non-marketable equity securities | 3,122 | - | (3,122 | ) | - | － | A-2 | |||||||||||
| － | - | - | 1,600 | 1,600 | Financial assets at fair value through profit or loss | A-2 | ||||||||||||
| － | - | - | 1,522 | 1,522 | Financial assets at fair value throug h other comprehensive income | A-2 | ||||||||||||
| Equity method investments | 10,739 | - | - | 10,739 | Equity method investments | |||||||||||||
| Property, plant and equipment, net | 86,673 | - | (2,098 | ) | 84,575 | Property, plant and equipment, net | C | |||||||||||
| Deferred tax assets | 7,688 | (54 | ) | 79 | 7,713 | Deferred tax assets | D,F | |||||||||||
| Goodwill | 28,138 | - | - | 28,138 | Goodwill | |||||||||||||
| Other intangible assets, net | 2,179 | - | 720 | 2,899 | Other intangible assets, net | C | ||||||||||||
| Restricted marketable securities | 470 | - | - | 470 | Restricted deposit | |||||||||||||
| Other assets | 1,628 | (90 | ) | 1,378 | 2,916 | Other non-current assets | C,F | |||||||||||
| 140,637 | (144 | ) | 79 | 140,572 | ||||||||||||||
| Total assets | $ | 802,055 | $ | (144 | ) | $ | 1,282 | $ | 803,193 | Total assets | ||||||||
(Continued)
