Yes, it is confusing. I think that for HIMX estimates are based on GAAP. I think so as yahoo showed 0.02 as year ago EPS and if you look at Q1 report, you can see that real year ago EPS was 0.02 GAAP and 0.04 non-GAAP. So at least for the last year the estimates were based on GAAP, but I can't be sure for 2010.
Nah, no real negatives. Gross margin was down, but even that was addressed -- they intend to do better in coming quarters passing increased vendor and raw material costs on to customers. It looks like a really brilliant quarter to me.
No need to worry about the dividend not announced. That is absolutely typical. Most companies lag a few days after the initial earnings to announce the dividend.
The only negative which comes to mind, and it may be premature, is no dividend announcement. I'm not certain if that should move the stock down. I expect Himx to move up on the earnings and projections. However, it seems to be a nasty market right now, and anything can happen.