BE Semiconductor Industries N.V.

Earnings Release • Oct 25, 2007

FOR: BE SEMICONDUCTOR INDUSTRIES N.V. Ratio 6 6921 RW Duiven, The Netherlands

PRESS RELEASE

BE Semiconductor Industries Reports 2007 Third Quarter Results

Duiven, the Netherlands, October 25, 2007, BE Semiconductor Industries N.V. ("the Company" or "Besi") (Euronext: BESI), a leading manufacturer of assembly equipment for the semiconductor industry, today announced its financial results for the third quarter ended September 30, 2007.

Summary Third Quarter 2007 Highlights

• Revenue of € 35.9 million, a decrease of 12.9% as compared to Q2-2007
• Orders of € 33.4 million declined by € 8.7 million, or 20.7%, as compared to Q2-2007
• Pro forma gross margins (excluding restructuring charges) increased to 36.0% as compared to 34.1% in Q2-2007
• Pro forma operating expenses declined by € 0.8 million, or 5.1%, as compared to Q2-2007
• Pro forma net loss of € 2.0 million as compared to net loss of € 1.8 million in Q2-2007 in spite of 12.9% sequential revenue decrease
• Positive cash flow from operations of € 4.7 million as compared to deficit of € 2.5 million in Q2-2007
• Repurchase of 1.8 million shares, or 5.5% of shares outstanding, for € 8.4 million
• New packaging and RFID die bonding orders support near term sales and order outlook

Results of Operations Third Quarter 2007/2006

The Company's 24.1% revenue decline in the third quarter of 2007 as compared to the third quarter of 2006 was due primarily to weakness in market demand for assembly equipment which commenced in the second half of 2006 and has adversely affected Besi's equipment sales and orders for both array connect and conventional leadframe applications. Compared to the second quarter of 2007, Besi's 12.9% revenue decrease in the third quarter of 2007 was primarily due to lower sales of singulation systems for array connect applications and plating systems for conventional leadframe applications and was below the Company's guidance of 0%-5%.

Orders for the third quarter of 2007 were € 33.4 million, a decrease of 24.9% as compared to the third quarter of 2006. Orders for the third quarter of 2007 declined by € 8.7 million, or 20.7%, as compared to the second quarter of 2007 primarily due to lower orders for packaging and plating equipment for leadframe applications partially offset by increased orders for die bonding and die sorting equipment for array connect applications. On a customer basis, bookings in the third quarter of 2007 as compared to the second quarter of 2007 reflected a 21.4% decrease in orders by IDMs and a 19.7% decrease in orders by subcontractors.

Backlog at September 30, 2007 was € 48.7 million as compared to € 51.2 million at June 30, 2007, representing a decrease of 4.9%. Approximately 62% and 38% of backlog at September 30, 2007 was represented by array connect and leadframe assembly applications, respectively. The Company's

book-to-bill ratio was 0.93 in the third quarter of 2007 as compared to 0.94 in the third quarter of 2006 and 1.02 in the second quarter of 2007.

Besi's gross margin for the third quarter of 2007 was 34.8% as compared to 39.3% in the third quarter of 2006 and 29.2% in the second quarter of 2007. Excluding the impact of restructuring charges, Besi's gross margin was 36.0% in the third quarter of 2007 as compared to 34.1% in the second quarter of 2007 and was within the range of guidance of 35%-37%.

Besi's operating expenses were € 15.4 million in the third quarter of 2007 as compared to € 15.0 million recorded in the third quarter of 2006 and € 16.9 million in the second quarter of 2007. Excluding restructuring charges, Besi's operating expenses declined from € 15.7 million in the second quarter of 2007 to € 14.9 million in the third quarter of 2007 and were below guidance for the quarter of € 15.7 million primarily as a result of lower than forecast development spending.

Financial Condition

At September 30, 2007, cash and cash equivalents decreased to € 94.7 million as compared to € 101.7 million at June 30, 2007. Total debt and capital leases decreased from € 92.1 million at June 30, 2007 to € 89.8 million at September 30, 2007. The € 4.7 million decrease in Besi's net cash position during the quarter was due to the Company's repurchase of 1.8 million ordinary shares for € 8.4 million partially offset by € 4.7 million of cash flow from operations generated as a result of lower inventory and receivable levels.

Comments

Richard W. Blickman, President and Chief Executive Officer of Besi, commented: "As previously disclosed, our revenue and orders for the third quarter of 2007 were significantly below our guidance and expectations due to a number of external and internal considerations. In our second quarter report, we estimated that the order outlook had stabilized in our assembly equipment markets. However, during the third quarter, revenue and orders for our packaging and plating equipment declined, adversely affected by weak demand from both subcontractors and IDMs as many customers opted to retrofit/extend current capacity instead of ordering additional capacity. We were also adversely affected by a 5% decline of the US dollar versus the euro which caused in certain instances a loss of orders due to pricing considerations. In addition, revenue and orders were negatively influenced by (i) slower than anticipated customer acceptance of new RFID plating systems as a result of changing process requirements versus initial specifications for this new application and (ii) the integration of our packaging equipment operations and global sales and service activities as per the implementation of our restructuring plan.

On a positive note, orders for both die bonding and die sorting equipment increased in the third quarter as compared to the second quarter of 2007. We have also received new orders for packaging systems and die bonding equipment for RFID applications at the start of the fourth quarter that bolster our confidence in our near term outlook.

In addition, we began to see some improvement in our gross margins in the third quarter due to more efficient Asian manufacturing and higher margins realized for array connect system applications as compared to the second quarter of 2007. The combination of improved gross margins and favorable operating expense development this quarter partially offset the adverse impact of declining revenue and adverse currency movements on our bottom line. We are actively working on reducing our structural costs further, particularly in the areas of supply chain management and in our global manufacturing in order to return to profitability in 2008."

Outlook

Based on its current backlog and feedback from customers, Besi expects that revenues and orders in the fourth quarter of 2007 will increase by 10%-15% in comparison to their respective levels in the third quarter of 2007. The Company expects that its gross margins will range between 35%-37% in the fourth quarter of 2007 as compared to 36% realized in the third quarter of 2007 prior to the impact of restructuring charges. In addition, operating expenses excluding restructuring charges for the fourth quarter of 2007 are expected to increase by approximately 3%-4% as compared to the € 14.9 million reported in the third quarter of 2007 mainly due to higher development spending. Including estimated restructuring charges of approximately € 0.8 million, Besi estimates that it will incur a net loss in the fourth quarter of 2007 albeit at levels significantly lower than recorded in the third quarter of 2007. Capital expenditures are forecast to be approximately € 1.3 million in the fourth quarter of 2007 as compared to € 1.1 million in the third quarter of 2007.

Investor Conference Call

Besi will host a conference call to discuss its operating results for the third quarter ended September 30, 2007 on Thursday, October 25, 2007 at 4:00 p.m. Continental European Time (3:00 p.m. London Time, 10:00 a.m. New York Time). Interested participants may call (31) 20 531 5856 for the teleconference. A replay of the call will be available approximately one hour after the end of the call through Thursday, November 1, 2007. To access the replay, please dial (31) 70 315 4300 and use the pass code 142 550#.

About BE Semiconductor Industries N.V.

BE Semiconductor Industries N.V. designs, develops, manufactures, markets and services die sorting, flip chip and multi-chip die bonding, packaging and plating equipment for the semiconductor industry's assembly operations. Its customers consist primarily of leading U.S., European, Asian, Korean and Japanese semiconductor manufacturers and subcontractors which utilize its products for both array connect and conventional leadframe manufacturing processes. For more information about Besi, please visit our website at www.besi.com.

Caution Concerning Forward Looking Statements

This press release contains forward-looking statements, which are found in various places throughout the press release, including statements relating to expectations of orders, net sales, product shipments, backlog, expenses, timing of purchases of assembly equipment by customers, gross margins, operating results and capital expenditures. The words "anticipate", "estimate", "expect", "can", "intend", "believes", "may", "plan", "predict", "project", "forecast", "will", "would", and similar expressions are intended to identify forward looking statements, although not all forward looking statements contain these identifying words. The financial guidance set forth under the heading "Outlook" constitutes forward looking statements. While these forward looking statements represent our judgments and future expectations concerning the development of our business, a number of risks, uncertainties and other important factors could cause actual developments and results to differ materially from our expectations. These factors include, but are not limited to, those listed or discussed in Besi's Annual Report for the year ended December 31, 2006, as well as the risk that anticipated orders may not materialize or that orders received may be postponed or canceled, generally without charges; the volatility in the demand for semiconductors and our products and services; acts of terrorism and violence; overall global economic conditions; risks, such as changes in trade regulations, currency fluctuations, political instability and war, associated with substantial foreign customers, suppliers and foreign manufacturing operations; potential instability in foreign capital markets; the risk of failure to successfully manage our expanding and more diverse operations; and

other key factors that could adversely affect our businesses and financial performance contained in our filings and reports, including our statutory consolidated statements. We are under no obligation to (and expressly disclaim any such obligation to) update or alter our forward-looking statements whether as a result of new information, future events or otherwise.

Contacts: Richard W. Blickman Cor te Hennepe President & CEO Director of Finance Tel. (31) 26 319 4500 Tel. (31) 26 319 4500

investor.relations@besi.nl investor.relations@besi.nl

(euro in thousands, except share and per share data)		Three Months Ended September 30, (unaudited)	Nine Months Ended September 30, (unaudited)
	2006	2007	2006	2007
Revenue	47,324	35,925	141,646	122,593
Cost of sales	28,742	23,430	86,228	81,426
Gross profit	18,582	12,495	55,418	41,167
Selling, general and administrative expenses	10,648	9,981	31,582	31,098
Research and development expenses	4,398	5,392	13,188	16,935
Total operating expenses	15,046	15,373	44,770	48,033
Operating income (loss)	3,536	(2,878)	10,648	(6,866)
Other income	-	-	1,216	-
Financial expenses, net	(679)	(375)	(2,646)	(1,816)
Income (loss) before taxes Income tax expense (benefit)	2,857 754	(3,253) (543)	9,218 1,068	(8,682) (2,819)
Net income (loss) before minority interest	2,103	(2,710)	8,150	(5,863)
Net income (loss) per share – basic	0.06	(0.08)	0.25	(0.18)
Net income (loss) per share – diluted	0.06	(0.08)	0.23	(0.18)
Number of shares of shares used in computing per share amounts:
- basic - diluted	32,755,873 41,844,876(1)	32,037,044 32,037,044(2)	32,755,873 41,844,876(1)	32,564,844 32,564,844(2)

Consolidated Statements of Operations

(1) The calculation of diluted income per share assumes conversion of the Company's 5.5% outstanding convertible notes due 2012 into 8,975,610 ordinary shares, which would have a dilutive effect.

(2) The calculation of diluted income (loss) per share does not assume conversion of the Company's 5.5% outstanding convertible notes due 2012 into 8,975,610 ordinary shares, which would have an anti-dilutive effect.

The financial information has been prepared in accordance with IFRS.

Pro Forma Consolidated Statements of Operations For Analysis Purposes Only

(euro in thousands, except share and per share data)	Three Months Ended September 30, 2007 (unaudited)
	As reported	Restructuring Adjustments	Pro Forma
Revenue Cost of sales	35,925 23,430	- 421 (a)	35,925 23,009
Gross profit	12,495	(421)	12,916
Selling, general and administrative expenses Research and development	9,981	270(b)	9,711
expenses	5,392	233(c)	5,159
Total operating expenses	15,373	503	14,870
Operating income (loss)	(2,878)	(924)	(1,954)
Financial expenses, net	(375)	-	(375)
Income (loss) before taxes Income tax expense (benefit)	(3,253) (543)	(924) 209(d)	(2,329) (334)
Net income (loss) before minority interest	(2,710)	(715)	(1,995)
Net income (loss) per share – basic Net income (loss) per share – diluted	(0.08) (0.08)	(0.02) (0.02)	(0.06) (0.06)
Number of shares of shares used in computing per share amounts: - basic - diluted	32,037,044 32,037,044(e)	32,037,044 32,037,044(e)	32,037,044 32,037,044(e)

(a) Pro forma adjustments to cost of sales related to the restructuring include severance and social charges of € 0.4 million related to work force reduction.

(b) Pro forma adjustments to selling, general and administrative expenses include € 0.3 million of severance and social

charges related to work force reduction. (c) Pro forma adjustments to research and development expenses include € 0.2 million of severance and social charges related to work force reduction.

(d) Pro forma tax benefit assumed at effective tax rate of 23%.

(e) The calculation of diluted income (loss) per share does not assume conversion of the Company's 5.5% outstanding convertible notes due 2012 into 8,975,610 ordinary shares, which would have an anti-dilutive effect.

The financial information has been prepared in accordance with IFRS.

Pro Forma Consolidated Statements of Operations For Analysis Purposes Only

(euro in thousands, except share and Nine Months Ended September 30, 2007 (unaudited) per share data)
	As reported	Restructuring Adjustments	Pro Forma
Revenue Cost of sales	122,593 81,426	- 2,427 (a)	122,593 78,999
Gross profit	41,167	(2,427)	43,594
Selling, general and administrative expenses Research and development expenses	31,098 16,935	1,443(b) 319(c)	29,655 16,616
Total operating expenses	48,033	1,762	46,271
Operating income (loss)	(6,866)	(4,189)	(2,677)
Financial expenses, net	(1,816)	-	(1,816)
Income (loss) before taxes Income tax expense (benefit)	(8,682) (2,819)	(4,189) (563)(d)	(4,493) (2,256)
Net income (loss) before minority interest	(5,863)	(3,626)	(2,237)
Net income (loss) per share – basic Net income (loss) per share – diluted	(0.18) (0.18)	(0.11) (0.11)	(0.07) (0.07)
Number of shares of shares used in computing per share amounts: - basic - diluted	32,564,844 32,564,844(e)	32,564,844 32,564,844(e)	32,564,844 32,564,844(e)

(a) Pro forma adjustments to cost of sales related to the restructuring include: (i) severance and social charges of € 0.8 million related to work force reduction, (ii) inventory write-offs of € 1.1 million associated with the common platform initiative at Fico Netherlands and Fico Asia and the transfer of production activities between Datacon and Laurier and (iii)

the write-down of patents of € 0.5 million related to the integration of Laurier and Datacon. (b) Pro forma adjustments to selling, general and administrative expenses include € 0.6 million of severance and social charges related to work force reduction, € 0.5 million related to lease termination costs and € 0.3 million related to the write-down of the value of Laurier's trademarks.

(c) Pro forma adjustments to research and development expenses include € 0.3 million of severance and social charges related to work force reduction.

(d) Pro forma tax benefit assumed at effective tax rate of 13%.

(e) The calculation of diluted income (loss) per share does not assume conversion of the Company's 5.5% outstanding convertible notes due 2012 into 8,975,610 ordinary shares, which would have an anti-dilutive effect.

The financial information has been prepared in accordance with IFRS.

Consolidated Balance Sheets

(euro in thousands)	December 31,	March 31,	June 30,	September 30,
	2006	2007	2007	2007
		(unaudited)	(unaudited)	(unaudited)
ASSETS
Cash and cash equivalents	98,012	93,900	101,667	94,743
Accounts receivable	36,530	37,561	37,897	34,572
Inventories	58,156	58,947	55,021	51,131
Other current assets	11,212	15,989	15,021	16,475
Total current assets	203,910	206,397	209,606	196,921
Assets held for sale	1,449	1,449	1,449	1,449
Property, plant and equipment	22,777	22,408	21,975	21,704
Goodwill	64,111	64,031	63,923	63,563
Other intangible assets	15,063	13,824	11,809	10,573
Other non-current assets	6,698	9,426	10,427	10,292
Total non-current assets	108,649	109,689	108,134	106,132
Total assets	314,008	317,535	319,189	304,502
LIABILITIES AND SHAREHOLDERS' EQUITY
Notes payable to banks	18,608	22,023	31,254	30,330
Current portion of long-term debt
and capital leases	6,682	6,286	6,699	6,835
Accounts payable	15,463	17,007	11,485	10,778
Accrued liabilities	20,881	19,362	18,845	18,698
Total current liabilities	61,634	64,678	68,283	66,641
Convertible notes Other long-term debt and capital	42,284	42,451	42,618	42,785
leases	12,454	9,728	11,542	9,855
Deferred tax liabilities	331	1,672	1,060	870
Other non-current liabilities	2,774	2,865	2,926	3,009
Total non-current liabilities	57,843	56,716	58,146	56,519
Total equity	194,531	196,141	192,760	181,342
Total liabilities and equity	314,008	317,535	319,189	304,502

The financial information has been prepared in accordance with IFRS.

(euro in thousands)		Three Months Ended	Nine Months Ended
		September 30,	September 30,
		(unaudited)		(unaudited)
	2006	2007	2006	2007
Cash flows from operating
activities:
Net income (loss)	2,103	(2,710)	8,150	(5,863)
Depreciation, amortization and
impairment	2,110	2,239	6,625	8,076
Other non-cash items	241	(49)	(1,903)	(504)
Changes in working capital	(1,717)	5,176	(13,122)	(2,989)
Net cash provided by (used in) operating	2,737	4,656	(250)	(1,280)
activities
Cash flows from investing activities:
Capital expenditures	(885)	(1,086)	(2,973)	(3,272)
Proceeds from sale of assets	-	-	1,000	-
Proceeds from sale of equipment	34	55	374	264
Net cash provided by (used in) investing
activities	(851)	(1,031)	(1,599)	(3,008)
Cash flows from financing activities:
Proceeds from (payments of) bank lines of
credit	20,919	(820)	11,867	11,777
Proceeds from (payments of) debt and
capital leases	-	(1,315)	8,543	(2,206)
Dividend paid to minority shareholder	-		-	(44)
Purchases of ordinary shares	-	(8,405)	-	(8,405)
Proceeds from exercised stock options	26		26	46
Other financing activities	-	169	-	169
Net cash provided by (used in) financing
activities	20,945	(10,371)	20,436	1,337
Net change in cash and cash equivalents	22,831	(6,746)	18,587	(2,951)
Effect of changes in exchange rates
on cash and cash equivalents	20	(178)	(434)	(318)
Cash and cash equivalents at
beginning of the period	77,067	101,667	81,765	98,012
Cash and cash equivalents at end of
the period	99,918	94,743	99,918	94,743

Consolidated Cash Flow Statements

The financial information has been prepared in accordance with IFRS.

Supplemental Information (unaudited)

(euro in million, unless stated otherwise)

REVENUE		Q1-2006 Q2-2006		Q3-2006		Q4-2006		Q1-2007		Q2-2007		Q3-2007
Per product:
Array connect	29.1	65%	32.1	64%	32.1	68%	35.2	71%	33.8	74%	29.6	72%	26.9	75%
Leadframe	15.4	35%	17.7	36%	15.2	32%	14.3	29%	11.7	26%	11.6	28%	9.0	25%
Total	44.5	100%	49.8	100%	47.3	100%	49.5	100%	45.5	100%	41.2	100%	35.9	100%
Per geography:
Asia Pacific	28.5	64%	32.0	64%	26.6	56%	30.5	61%	26.7	59%	27.5	67%	21.8	61%
Europe and ROW	11.4	26%	12.8	26%	14.9	32%	15.7	32%	12.5	27%	10.1	25%	11.3	31%
USA	4.6	10%	5.0	10%	5.8	12%	3.3	7%	6.3	14%	3.6	9%	2.8	8%
Total	44.5	100%	49.8	100%	47.3	100%	49.5	100%	45.5	100%	41.2	100%	35.9	100%
ORDERS	Q1-2006		Q2-2006		Q3-2006		Q4-2006		Q1-2007		Q2-2007		Q3-3007
Per product:
Array connect	36.0	60%	33.0	71%	29.2	66%	26.3	70%	29.5	71%	27.3	65%	24.8	74%
Leadframe	23.7	40%	13.5	29%	15.3	34%	11.4	30%	12.3	29%	14.8	35%	8.6	26%
Total	59.7	100%	46.5	100%	44.5	100%	37.7	100%	41.8	100%	42.1	100%	33.4	100%
Per geography:
Asia Pacific	38.7	65%	26.0	56%	25.6	58%	22.4	60%	26.3	63%	28.2	67%	18.2	55%
Europe and ROW	13.6	23%	13.4	29%	16.6	37%	10.3	27%	10.3	25%	10.9	26%	12.4	37%
USA	7.4	12%	7.1	15%	2.3	5%	5.0	13%	5.2	12%	3.0	7%	2.8	8%
Total	59.7	100%	46.5	100%	44.5	100%	37.7	100%	41.8	100%	42.1	100%	33.4	100%
Per customer type:
IDM	33.9	57%	29.3	63%	25.5	57%	22.2	59%	24.1	58%	24.8	59%	19.5	58%
Subcontractors	25.8	43%	17.2	37%	19.0	43%	15.5	41%	17.7	42%	17.3	41%	13.9	42%
Total	59.7	100%	46.5	100%	44.5	100%	37.7	100%	41.8	100%	42.1	100%	33.4	100%
BACKLOG	Mar 31, 2006		Jun 30, 2006		Sep 30, 2006		Dec 31, 2006		Mar 31, 2007		Jun 30, 2007		Sep 30, 2007
Per product:
Array connect	50.2	70%	50.8	74%	47.9	73%	38.9	72%	34.6	69%	32.3	63%	30.2	62%
Leadframe	21.8	30%	17.9	26%	18.0	27%	15.1	28%	15.7	31%	18.9	37%	18.5	38%
Total	72.0	100%	68.7	100%	65.9	100%	54.0	100%	50.3	100%	51.2	100%	48.7	100%
HEADCOUNT 1)	Mar 31, 2006		Jun 30, 2006		Sep 30, 2006		Dec 31, 2006		Mar 31, 2007		Jun 30, 2007		Sep 30, 2007
Europe	776	64%	775	62%	773	61%	748	59%	746	58%	732	57%	736	58%
Asia Pacific	349	29%	388	31%	414	33%	433	34%	471	36%	471	37%	460	37%
USA	81	7%	81	7%	82	6%	85	7%	76	6%	76	6%	64	5%
Total	1,206	100%	1,244	100%	1,269	100%	1,266	100%	1,293	100%	1,279	100%	1,260	100%

1) Including temporary staff

Supplemental Information (unaudited)

(euro in million, unless stated otherwise)

OTHER FINANCIAL DATA	Q1-2006		Q2-2006		Q3-2006		Q4-2006		Q1-2007			Q2-2007	Q3-3007
Gross profit:
Array connect	11.4	39.5%	13.7	42.9%	13.4	41.8%	14.6	41.7%		12.7 37.6%	10.2	34.5%	10.1	37.5%
Leadframe	5.4	34.9%	7.1	39.9%	5.7	37.5%	5.2	36.2%		4.4 37.6%	4.3	37.1%	3.3	36.7%
Subtotal	16.8	37.9%	20.8	41.8%	19.1	40.4%	19.8	40.1%		17.1 37.6%	14.5	35.2%	13.4	37.3%
Amortization of intangibles	(0.5)	-1.2%	(0.5)	-1.0%	(0.5)	-1.1%	(0.5)	-1.1%	(0.5)	-1.0%	(0.5)	-1.1%	(0.5)	-1.4%
Restructuring charges	0.2	0.4%	-		-		-		-		(2.0)	-4.9%	(0.4)	-1.1%
Total	16.5	37.1%	20.3	40.8%	18.6	39.3%	19.3	39.0%	16.6	36.6%	12.0	29.2%	12.5	34.8%
Selling, general and administrative expenses:
SG&A expenses	9.7	21.8%	11.0	22.1%		10.5 22.3%		11.8 23.7%		9.7 21.3%	10.0	24.3%	9.6	26.7%
Amortization of intangibles	0.1	0.2%	0.1	0.2%	0.1	0.2%	0.1	0.2%	0.1	0.2%	0.1	0.2%	0.1	0.3%
Restructuring charges	-		-		-		-		-		1.2	2.9%	0.3	0.8%
Total	9.8	22.0%	11.1	22.3%	10.6	22.5%	11.9	23.9%	9.8	21.6%	11.3	27.4%	10.0	27.8%
Research and development expenses:
R&D expenses	4.4	9.9%	4.5	9.0%	3.9	8.2%	4.5	9.1%		5.4 11.9%	5.0	12.1%	4.7	13.1%
Capitalization of R&D charges	(0.5)	-1.1%	(0.3)	-0.6%	-		-		-		-		-
Amortization of intangibles	0.3	0.7%	0.4	0.8%	0.5	1.1%	0.5	1.0%	0.5	1.1%	0.5	1.2%	0.5	1.4%
Restructuring charges	-		-		-		-		-		0.1	0.2%	0.2	0.6%
Total	4.2	9.4%	4.6	9.2%	4.4	9.3%	5.0	10.1%	5.9	13.0%	5.6	13.6%	5.4	15.1%
Financial income (expense), net:
Interest expense, net	0.6		0.7		0.8		0.7		0.5		0.5		0.5
Foreign exchange (gains) \ losses	0.3		0.3		(0.1)		(0.2)		(0.1)		0.1		(0.1)
Non recurring charge related to statutory tax review	-		-		-		-		0.5		-		-
Total	0.9		1.0		0.7		0.5		0.9		0.6		0.4
Operating income /
as % of net sales	2.5	5.7%	4.6	9.2%	3.5	7.4%	2.5	4.9%	0.9	2.0%	(4.9)	-11.9%	(2.9)	-8.1%
EBITDA /
as % of net sales	4.7	10.5%	6.8	13.6%	5.8	12.3%	5.0	10.2%	3.9	8.6%	(1.3)	-3.2%	(0.6)	-1.8%
Net income /
as % of net sales	1.3	2.9%	4.8	9.6%	2.1	4.4%	2.6	5.4%	1.6	3.5%	(4.7)	-11.4%	(2.7)	-7.5%
Income per share
Basic	0.04		0.15		0.06		0.08		0.05		(0.14)		(0.08)
Diluted	0.04		0.11		0.06		0.08		0.05		(0.14)		(0.08)

Nederlandse toelichting bij Engelstalig persbericht d.d. 25 oktober 2007, waarbij de Engelse tekst leidend is.

BE SEMICONDUCTOR INDUSTRIES N.V. Ratio 6 6921 RW Duiven

PERSBERICHT

BE Semiconductor Industries rapporteert derde kwartaalresultaten 2007

Duiven, 25 oktober 2007, BE Semiconductor Industries N.V. ("Besi") (Euronext: BESI), een toonaangevende leverancier van machines voor de assemblage van halfgeleiders heeft vandaag haar derde kwartaalresultaten 2007 bekend gemaakt.

Samenvatting belangrijkste aandachtspunten derde kwartaal 2007:

• Omzet € 35,9 mio, een daling van 12,9% in vergelijking met de omzet in Q2-2007
• Orderontvangst € 33,4 mio, een daling van € 8,7 mio, oftewel 20,7% in vergelijking met Q2-2007
• De pro forma brutomarge (exclusief reorganisatiekosten) steeg naar 36,0% in vergelijking met 34,1% in Q2-2007
• De pro forma exploitatiekosten daalden met € 0,8 mio, oftewel 5,1%, in vergelijking met Q2-2007
• Pro formo nettoverlies van € 2,0 mio ten opzichte van € 1,8 mio verlies in Q2-2007 ondanks een omzetdaling van 12,9%
• Positieve operationele cash flow van € 4,7 mio in vergelijking met een negatieve cash flow van € 2,5 mio in Q2-2007
• Inkoop 1,8 mio eigen aandelen, oftewel 5,5% van de uitstaande aandelen, voor € 8,4 mio
• Nieuwe packaging orders en RFID die bonding orders ondersteunen de positieve omzet- en orderverwachtingen op korte termijn

De omzet in het derde kwartaal 2007 bedroeg € 35,9 mio, een daling van 24,1% vergeleken met een omzet van € 47,3 mio in het derde kwartaal 2006 en een daling van 12,9% vergeleken met een omzet van € 41,2 mio in het tweede kwartaal 2007.

De brutomarge in het derde kwartaal 2007 was 34,8% ten opzichte van 39,3% in het derde kwartaal 2006 en 29,2% in het tweede kwartaal 2007. In het derde kwartaal 2007 bedroegen de exploitatiekosten € 15,4 mio ten opzichte van € 15,0 mio in het derde kwartaal 2006 en € 16,9 mio in het tweede kwartaal 2007.

Besi boekte een nettoverlies in het derde kwartaal 2007 van € 2,7 mio, oftewel € 0,08 per aandeel, ten opzichte van een nettowinst van € 2,1 mio, oftewel € 0,06 per aandeel, in het derde kwartaal 2006. De reorganisatiekosten (na belasting) bedroegen € 0,7 mio, oftewel € 0,02 per aandeel. Besi's nettoverlies in het tweede kwartaal 2007 bedroeg € 4,7 mio, oftewel € 0,14 per aandeel, inclusief € 2,9 mio, oftewel € 0,09 per aandeel, aan reorganisatiekosten (na belasting). De reorganisatiekosten in de bovengenoemde periodes hebben betrekking op een reorganisatie, die werd aangekondigd op 18 juni 2007, met als doel het samenvoegen van een aantal wereldwijde productie- en sales & service activiteiten teneinde de bedrijfsactiviteiten te stroomlijnen, de overhead van de dochterondernemingen te verlagen en de winstgevendheid te verbeteren.

Nederlandse toelichting bij Engelstalig persbericht d.d. 25 oktober 2007, waarbij de Engelse tekst leidend is.

De 24,1% omzetverlaging in het derde kwartaal 2007, ten opzichte van het derde kwartaal 2006, werd met name veroorzaakt door de zwakke marktvraag naar assemblage machines, welke begon in de tweede helft 2006, hetgeen de verkoop van Besi's machines en de orderontvangst negatief heeft beïnvloed voor zowel array connect als conventionele leadframe toepassingen. Vergeleken met het tweede kwartaal 2007 werd de omzetverlaging van 12,9% in het derde kwartaal 2007 met name veroorzaakt door lagere omzet van singulation systemen voor array connect toepassingen en plating systemen voor conventionele leadframe toepassingen, en was beneden Besi's verwachting van 0% tot 5%.

De orderontvangst in het derde kwartaal 2007 bedroeg € 33,4 mio, een verlaging van 24,9% ten opzichte van het derde kwartaal 2006. De orderontvangst in het derde kwartaal 2007 was € 8,7 mio lager, oftewel 20,7%, vergeleken met het tweede kwartaal 2007, met name vanwege een lagere orderontvangst voor packaging en plating systemen voor leadframe toepassingen, hetgeen gedeeltelijk werd gecompenseerd door een hogere orderontvangst voor die bonding en die sorting machines voor array connect toepassingen. De orderontvangst in het derde kwartaal 2007 liet ten opzichte van het tweede kwartaal 2007 een verlaging zien van 21,4% aan orders door IDM's en een verlaging van 19,7% aan orders door subcontractors.

De orderportefeuille per 30 september 2007 bedroeg € 48,7 mio vergeleken met € 51,2 mio per 30 juni 2007; een verlaging van 4,9%. Per 30 september 2007 bestond ongeveer 62% van de orderportefeuille uit array connect toepassingen en ongeveer 28% uit leadframe toepassingen. De "book-to-bill" ratio was 0,93 in het derde kwartaal 2007, 0,94 in het derde kwartaal 2006 en 1,02 in het tweede kwartaal 2007.

De brutomarge in het derde kwartaal 2007 was 34,8% ten opzichte van 39,3% in het derde kwartaal 2006 en 29,2% in het tweede kwartaal 2007. Exclusief het effect van de reorganisatiekosten was de brutomarge in het derde kwartaal 2007 36,0% vergeleken met 34,1% in het tweede kwartaal 2007 en was conform de verwachting van 35%-37%.

De exploitatiekosten bedroegen in het derde kwartaal 2007 € 15,4 mio ten opzichte van € 15,0 mio in het derde kwartaal 2006 en € 16,9 mio in het tweede kwartaal 2007. Exclusief de reorganisatiekosten daalden de exploitatiekosten in het tweede kwartaal 2007 van € 15,7 mio naar € 14,9 mio in het derde kwartaal 2007 en waren beneden de verwachting van € 15,7 mio voor het derde kwartaal 2007 met name ten gevolge van lagere dan verwachte ontwikkelingsuitgaven.

Op 30 september 2007 bedroeg de kaspositie € 94,7 mio vergeleken met € 101,7 mio op 30 juni 2007. De schuldpositie daalde van € 92,1 mio per 30 juni 2007 naar € 89,8 mio per 30 september 2007. De € 4,7 mio verlaging in Besi's kaspositie in het derde kwartaal 2007 werd veroorzaakt door de inkoop van 1,8 mio eigen aandelen voor een bedrag van € 8,4 mio hetgeen gedeeltelijk werd gecompenseerd door € 4,7 mio aan cash flow door een lager voorraad- en debiteurenniveau.

Richard W. Blickman, President en CEO van Besi, lichtte toe: "Zoals eerder aangekondigd, waren onze omzet en orderontvangst in het derde kwartaal 2007 beduidend lager dan verwacht vanwege een aantal externe en interne factoren. Zoals vermeld in ons tweede kwartaal rapport verwachtten we dat de ordervooruitzichten in onze markt voor assemblage-apparatuur gestabiliseerd zouden zijn. Echter, in het derde kwartaal daalden de omzet en orderontvangst voor packaging en plating machines, deze werden negatief beinvloed door een zwakke marktvraag van zowel subcontractors als IDM's omdat veel klanten ervoor kozen om bestaande lijnen aan te passen in plaats van nieuwe machines te bestellen. Ook heeft de lagere US dollar ons parten gespeeld; een 5% daling van de dollar ten opzichte van de euro, waardoor wij een aantal potentiële opdrachten gemist hebben. Tevens bleven de omzet en

Nederlandse toelichting bij Engelstalig persbericht d.d. 25 oktober 2007, waarbij de Engelse tekst leidend is.

orderontvangst achter vanwege 1) vertraging bij de afname van een plating machine voor RFID door een verandering van proceseisen ten opzichte van de initiële eisen en 2) het integratieproces van zowel de packaging bedrijven als de wereldwijde sales en service activiteiten voortvloeiend uit de aangekondigde organisatiewijziging in juni 2007.

De orderontvangst voor zowel die bonding en die sorting machines steeg in het derde kwartaal 2007 vergeleken met het tweede kwartaal 2007. Aan het begin van het vierde kwartaal hebben we ook nieuwe orders ontvangen voor packaging systemen en die bonding machines voor RFID toepassingen, hetgeen ons vertrouwen voor de nabije toekomst versterkt.

Tevens begonnen we in het derde kwartaal enige verbetering te zien in onze brutomarge vanwege een efficiëntere productie in Azië en hogere marges voor array connect systeem toepassingen ten opzichte van het tweede kwartaal 2007. De negatieve impact van lagere omzet en ongunstige koersverschillen werd gedeeltelijk gecompenseerd door de combinatie van verbeterde brutomarges en een gunstige ontwikkeling van de exploitatiekosten in dit kwartaal. We zijn druk bezig met het verder verlagen van onze vaste kosten, met name op het gebied van supply chain management en wereldwijde productie, ten einde te komen tot winstgevendheid in 2008."

Op basis van de huidige orderportefeuille en feedback van klanten verwacht Besi dat de omzet en orderontvangst in het vierde kwartaal 2007 zullen stijgen met 10%-15% ten opzichte van het derde kwartaal 2007. De verwachting is dat de brutomarge zal variëren tussen de 35% en 37% in het vierde kwartaal 2007 ten opzichte van 36% in het derde kwartaal 2007 exclusief het effect van de reorganisatiekosten. Verwacht wordt dat de exploitatiekosten (exclusief reorganisatiekosten) in het vierde kwartaal 2007 zullen stijgen met ongeveer 3%-4% ten opzichte van de € 14,9 mio in het derde kwartaal 2007, met name vanwege hogere ontwikkelingskosten. Inclusief de geschatte reorganisatiekosten van € 0,8 mio verwacht Besi een verlies in het vierde kwartaal 2007, dat echter op een beduidend lager niveau zal liggen dan het verlies in het derde kwartaal 2007. De investeringen in het vierde kwartaal 2007 zullen ongeveer € 1,3 mio bedragen ten opzichte van € 1,1 mio in het derde kwartaal 2007.

Op donderdag 25 oktober 2007 om 16.00 uur zal Besi een conference call houden om de derde kwartaalresultaten 2007 te bespreken. Het inbelnummer voor deze conference call is 020 - 531 5856. Een replay zal beschikbaar zijn tot en met donderdag 1 november 2007. Het replay nummer is: 070 - 315 4300 en de toegangscode: 142 550#.

Contactpersonen: Richard Blickman Cor te Hennepe President & CEO Director of Finance Tel. 026-3194500 Tel. 026-3194500 investor.relations@besi.nl investor.relations@besi.nl