Material accounting policies (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of general information about Himax Technologies, Inc.'s subsidiaries


								Percentage of Ownership
						Jurisdiction of		December 31,		December 31,
Investor		Subsidiary		Main activities		Incorporation		2024		2025
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.		Himax Imaging, Inc.		Investments		Cayman Islands		100.00	%	100.00	%
Himax Technologies, Inc.		Viewsil Microelectronics (Shanghai) Limited (“Viewsil”) ⁽¹⁾		IC design and sales		PRC		100.00	%	100.00	%
Viewsil Microelectronics (Shanghai) Limited		Viewsil Technology Limited		IC sales		British Virgin Islands		100.00	%	100.00	%
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.⁽¹⁾		Sales and technical support		PRC		100.00	%	100.00	%
Himax Technologies Limited		Himax Display, Inc.		LCoS and MEMS design, manufacturing and sales		ROC		92.02	%	92.02	%
Himax Display, Inc.		Integrated Microdisplays Limited		LCoS design		Hong Kong		92.02	%	92.02	%
Himax Display, Inc.		Himax Display (USA) Inc.		LCoS and MEMS design, sales and technical support		Delaware, USA		92.02	%	92.02	%
Himax Technologies Limited		Himax Analogic, Inc.		IC design and sales		ROC		98.62	%	99.89	%
Himax Technologies Limited		Himax Imaging, Ltd. (“Imaging Taiwan”)		IC design and sales		ROC		98.64	%	99.46	%
Himax Imaging, Ltd.		Himax Imaging Corp.		IC design		California, USA		98.64	%	99.46	%
Himax Technologies Limited		Harvest Investment Limited		Investments		ROC		100.00	%	100.00	%
Himax Technologies Limited		Liqxtal Technology Inc.		Imaging and optical solutions provider		ROC		62.26	%	59.50	%
Liqxtal Technology Inc.		New Ken Technologies Co., Ltd.⁽²⁾		Imaging and optical solutions provider		ROC		—		59.50	%
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		77.63	%	81.42	%
Himax Technologies Limited		Solvanta Investment Limited		Investments		ROC		100.00	%	100.00	%
Solvanta Investment Limited		Solvanta Energy Limited		Renewable-energy based electricity distribution		ROC		100.00	%	100.00	%

Note (1):

On December 30, 2023, Himax Technologies, Inc. acquired the controlling interest in Viewsil and included it as the consolidated entity. Refer to Note 5 for further details. In addition, on November 22, 2024, Himax Technologies (Shenzhen) Co., Ltd. acquired the 51% of the outstanding voting shares of Viewsil, then the Company has 100% shareholdings in Viewsil. In April 2025, Viewsil changed its name from Viewsil Microelectronics (Kunshan) Limited as Viewsil Microelectronics (Shanghai) Limited.

Note (2):

New Ken Technologies Co., Ltd. was wholly acquired by Liqxtal Technology Inc. and becomes a subsidiary of the Company from November 4, 2025.

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,
		2023			2024		2025

Profits attributable to Himax Technologies, Inc. stockholders (in thousands)		$	50,616		79,755		43,937
Denominator for basic earnings per ordinary share:
Weighted average number of ordinary shares outstanding (in thousands)			348,990		349,593		349,034
Basic earnings per ordinary share attributable to Himax Technologies, Inc. stockholders		$	0.15		0.23		0.13
Basic earnings per ADS attributable to Himax Technologies, Inc. stockholders⁽¹⁾		$	0.29		0.46		0.25

Contingently issuable ordinary shares underlying the unvested RSUs granted to employees are included in the calculation of diluted earnings per ordinary share based on treasury stock method.


		Year Ended December 31,
		2023			2024		2025

Profits attributable to Himax Technologies, Inc. stockholders (in thousands)		$	50,616		79,755		43,937
Denominator for diluted earnings per ordinary share:
Weighted average number of ordinary shares outstanding (in thousands)			348,990		349,593		349,034
Unvested RSUs (in thousands)			576		434		153
			349,566		350,027		349,187
Diluted earnings per ordinary share attributable to Himax Technologies, Inc. stockholders		$	0.14		0.23		0.13
Diluted earnings per ADS attributable to Himax Technologies, Inc. stockholders⁽¹⁾		$	0.29		0.46		0.25

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 2023, 2024 and 2025 is 174,495 thousand, 174,796 thousand and 174,517 thousand, respectively. Additionally, the weighted average number of ADS equivalent outstanding used in diluted earnings per ADS for 2023, 2024 and 2025 is 174,783 thousand, 175,014 thousand and 174,593 thousand, respectively. The earnings per ADS is presented solely for the convenience of the reader and does not represent a measure under IFRS.