First Sensor AG

Quarterly Report • May 30, 2013

INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013

KEY FIGURES _____________ 2
FOREWORD BY THE MANAGEMENT BOARD ________ 3
PERFORMANCE OF THE FIRST SENSOR SHARE ____________ 5
GROUP MANAGEMENT REPORT ______________ 6
Business model _____________ 6 Business development in Q1 2013 _____________ 7
Events after the balance sheet date _________ 8 Outlook _____________ 8
CONSOLIDATED BALANCE SHEET (IFRS) ____________ 9
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (IFRS) _________ 11
CONSOLIDATED STATEMENT OF CASH FLOW (IFRS) __________ 12
STATEMENT OF CHANGES IN EQUITY (IFRS) ____________ 13
ANNUAL FINANCIAL STATEMENTS (IFRS) _________ 14
1. General _____________ 14 2. Consolidated interim financial report _________ 14 3. Presentation of accounting policies ________ 14 4. Basis of consolidation ___________ 14 5. Impairment of non-current assets _________ 15 6. Financial liabilities ___________ 15
RESPONSIBILITY STATEMENT (BALANCE SHEET OATH) _________ 15
LEGAL NOTICE ________________ 16
FINANCIAL CALENDAR 2013 _______________ 16
INTERNET, INFORMATIONS, CONTACT ___________ 16

FIRST SENSOR AG INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013 KEY FIGURES

Key figures January to March 2013 (Q1 2013)

in € thousand, unless otherwise specified	Q1 2013	Q1 2012	Δ	Δ %
Sales	26,108	28,487	-2,379	-8
Operating result (EBITDA)	3,283	3,823	-540	-14
Total net profit for the period *	1,130	976	154	16
Earnings per share (€) *	0.11	0.10	0.01	15
Number of shares (weighted)	9,940,273	9,842,973	97,300	1
Equity	70,338	69,578	760	1
Equity ratio (%)	46	43	3	7
R&D expenses	1,880	1,345	535	40
Number of employees (FTE)	675	685	-10	-1

* For purposes of better comparability adjusted by PPA-amortization expenses; excluding non-recurring effect of the sale of Heimann Sensor GmbH (Q1 2012)

FIRST SENSOR AG INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013 FOREWORD BY THE MANAGEMENT BOARD

First fruits of the consolidation program becoming apparent

Dear ladies and gentlemen, shareholders, business partners and employees,

Over the past two decades, First Sensor has become well established on the market as a provider of high-quality, customer-specific sensor solutions for prominent customers from a wide range of industries. Here, the entire First Sensor Group is positioned in such a way that it is able to cover the entire value chain from its various locations, ranging from sensor components and modules through to complete sensor systems. Through successful progress in the integration of the Augusta Technologies AG sensor division last year, we have almost achieved our aim of creating a globally renowned, integrated industrial company for innovative sensor solutions. Precision, uniqueness and reliability are our values that are prized by customers around the globe. Following a somewhat subdued fourth quarter of 2012, there are signs of recovery in the current quarter even though macroeconomic growth is still falling short of our expectations. At €26.1 million, sales more or less matched the level of the previous quarter. This is largely due to major customers deferring call-ups to subsequent quarters and persistently weak sales in the European automotive industry. However, the results of the current quarter indicate clearly how much potential the strengthened First Sensor Group has. The results of the "ONE FIRST SENSOR" consolidation program started in the middle of last year are proving particularly valuable here. Despite a fall of around €4 million in total performance compared with the first quarter of 2012, virtually identical EBITDA of €3.3 million was achieved – after deducting extraordinary income from the sale of an equity investment in Q1 2012. This is due to the marked streamlining of corporate structures and continuing integration efforts, which are associated with a marked reduction in costs. At the same time, we are well aware of the challenges facing us in those areas where our integration efforts must continue. In the financial year that has just started, we are therefore focusing our work on completing the optimization of our company's structures, continuing to tap potential synergies and bringing the various cultures in the company together. In April, we successfully reached the next stage of integration with the signing of the merger agreement between First Sensor AG and Elbau Elektronik Bauelemente GmbH Berlin.

Further improvements expected over the course of the year

First Sensor started the new financial year quietly because of the general economic situation. Since the current quarterly sales are below plan primarily due to our customers postponing call-ups to subsequent quarters, we are convinced that the results of the next few quarters will show a further improvement in our results. From today's perspective, the general economic momentum, which has been falling since the third quarter of 2012, will not pick up again significantly until the second half of the current financial year. Thus, we currently expect only a slight upward trend for the second quarter of 2013 compared with the results of the current quarter presented here.

We are also paying particular attention to tracking the development of orders on hand. At the end of the quarter, they rose by 17% compared with December 31, 2012 (€73.4 million) to €83.0 million. At the same time, the number of fulltime employees fell from 691.3 (December 31, 2012) to the current figure of 674.5 employees.

The increase in the order backlog and statements from our customers, which are cautious but consistently positive, confirm our expectations for a positive financial year.

Solid growth in sales targeted

Like the previous financial year, 2013 will be characterized entirely by further consolidation of our business processes and optimization of structures. From today's perspective, a slightly lower number of non-recurring charges is to be expected compared to 2012.

We still expect sales of €110 to 120 million. As a result, we have finally caught up with the world's largest companies in our industry. Our ambitious target is to raise EBITDA to €15 to 20 million in the current 2013 financial year. Over the next few years, we shall concentrate on further increasing operating profitability and exploiting numerous synergies.

These are ambitious goals, but we are confident that we will be able to achieve them provided the general economic environment and the situation of the banks do not deteriorate significantly as a result of the euro crisis.

We will be delighted for you, our shareholders, business partners, customers and employees, to continue to accompany us on this path.

Kind regards, The Management Board

Dr. Hans-Georg Giering Joachim Wimmers CEO CFO

FIRST SENSOR AG INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013 PERFORMANCE OF THE FIRST SENSOR SHARE

First Sensor AG ISIN: DE0007201907 WKN (German securities identification code): 720190 Symbol: SIS

First Sensor share and TecDax development from January 1, 2013 to March 31, 2013

FIRST SENSOR AG INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013 GROUP MANAGEMENT REPORT

BUSINESS MODEL

First Sensor is a developer and manufacturer of customer-specific high-end sensor solutions. These innovative specialized sensor solutions are used for the high-quality conversion of non-electric variables (radiation, light, pressure, flow rate, position, speed, temperature, moisture, etc.) into electric variables that are then used in our customers' electronic systems. This means that our sensor solutions make an important contribution to the competitiveness of our customers' products. Our core competencies include solutions in the area of optoelectronics and MEMS sensor technology.

Customers include prominent industrial groups and research institutes. A project generally starts with the customer issuing the specifications and the joint preparation of a development strategy. Following an extensive development and test phase, a supply relationship is initiated that generally lasts for a number of years.

First Sensor's sensor solutions are mostly used as key components in a wide range of applications in several different industries. These include electronic folding rules, tank pressure and sun angle sensors for motor vehicles, fill level measurements in the food industry, air conditioning systems, blood glucose monitors, X-ray machines for baggage screening, machine controls, aerospace research, cancer diagnosis, truck toll monitoring, and measurement systems for the pharmaceutical and environmental technology industries. The broad mix of sectors means that First Sensor is generally independent of cyclical developments in the individual sectors. The market for high-end sensor solutions that we address remains a strong global growth market.

First Sensor is one of the world's technology leaders, developing and producing optoelectronic and MEMS-based high-end sensor solutions for the

most stringent specifications. Among other things, this includes the avalanche photodiodes (APD) and avalanche photodiode arrays developed and manufactured by First Sensor in the past, which enjoy a leading global position in their field. One use for these APDs is in high-precision distance measurement systems for a wide range of applications together with laser modules.

First Sensor develops and produces sensor solutions across the individual stages of the value chain of sensor to the system of our customers. The individual companies of First Sensor are active along the entire value chain. In addition to sensor components, First Sensor develops and manufactures highly reliable customer-specific hybrid circuits and products in the areas of microsystems technology and advanced packaging (sensor modules) right through to complete sensor systems. The different locations in Berlin, Dresden, Oberdischingen, München, and the foreign locations in the Netherlands, the UK, Sweden, Singapore, Canada and the US vary in terms of their position along the value chain (including distribution). Several Group companies are often involved in processing a customer order.

Sensor components are developed and manufactured at the headquarters in Berlin. If the sensor component is later connected to a circuit together with other electronic components and switching circuits (layout and connection technology, hybrid technology, microsystems technology), this creates a sensor module. These process steps take place at five locations within First Sensor: Berlin, Dresden, Oberdischingen, Westlake Village and Singapore. If the sensor module is supplemented with additional stages of the value chain such as signal processing, calibration and product design, this creates a sensor system. This stage of the value chain is implemented at four locations in Berlin, Dresden, Dwingeloo and München.

With this positioning and interaction of the individual locations, First Sensor covers the entire value chain for a specialized sensor solution and is therefore able both to offer its customers "everything from one source" and also to take on individual steps of the value chain. The specific customer requirements in each case stipulate the stage of the value chain at which our services are called upon. Depending on cost effectiveness, some types of components and services are also purchased externally. Partial orders are allocated to the individual locations centrally.

BUSINESS DEVELOPMENT IN Q1 2013

In the financial quarter just closed, the First Sensor Group achieved sales of €26.1 million (March 31, 2013: €28.5 million). This corresponds to a fall in sales of 8% compared with the first quarter of 2012. This is largely due to our customers postponing calls to subsequent quarters. The fact that the total net profit for the period of €0.4 million virtually doubled compared with the first quarter of 2012 (adjusted for the non-recurring effect of the sale of the minority interest in Heimann Sensor GmbH) despite this fall in sales is all the more encouraging.

Orders on hand increased compared with March 31, 2012 by 26.1% from €68.3 million to €83.0 million.

Gross income in 2012 includes extraordinary income from the sale of Heimann Sensor GmbH of €0.5 million. Adjusted for this effect, gross income fell by 10% from €16.2 million in the first quarter of 2012 to €14.6 million. At the same time, the gross profit margin increased from 53% to 55%.

Staff costs fell by 7% to €8.5 million (March 31, 2012: €9.1 million) and other operating expenses were reduced to €2.8 million (March 31, 2012: €3.8 million). These positive effects were achieved through the cost cutting measures from the consolidation program "ONE FIRST SENSOR", which will take effect in the current financial year. As a result, the impact on earnings resulting from lower sales was partly offset.

This meant that EBITDA of €3.3 million (March 31, 2012: €3.8 million) was achieved. This result is consistent with planning for the period.

The financial result, which primarily includes interest for financing the acquisition and interest for investment loans, amounted to €0.7 million (March 31, 2012: €0.6 million).

After deducting taxes, this results in total net profit for the period of €0.4 million (March 31, 2012, adjusted for the proceeds of the sale of the equity investment of €0.5 million: €0.2 million).

After adjustment the total net profit for the period of €0.2 million therefore doubled to €0.4 million in Q1 2013. Earnings per share amounted to €0.04.

Group equity amounted to €70.3 million, corresponding to an increase in the equity ratio from 43% to 46% compared with the first quarter of 2012. Cash and cash equivalents rose significantly compared with the first quarter of 2012 and came to €10.4 million (March 31, 2012: €8.7 million). In light of the targeted further growth, there will be a focus on measures to increase liquidity in the coming quarters. In the near future it will primarily be a case of further increasing First Sensor's profitability, since financial stability is particularly important for our customers when it comes to choosing their service provider, as development and production processes extend over a number of years.

Trade receivables increased by €0.7 million compared with the previous quarter to €13.5 million. However, inventories fell by €1.6 million to €29.6 million. At €7.9 million, accounts payable were €0.2 million up on the previous quarter.

Financial liabilities taken on predominantly to finance the acquisition of the Sensortechnics Group amounted to €48.4 million as at March 31, 2013 (March 31, 2012: €48.9 million). Assuming there is an improvement in the general economic situation and there are no disturbances on the capital markets, the company currently continues to expect to repay all financial liabilities as due.

Fortunately, as of March 31, 2013, cash flow from operating activities was €4.1 million higher, at €0.9 million, than at March 31, 2012 despite weaker sales overall. The consistent improvement in working capital of €4.0 million was a material factor behind the increase in cash flow compared with the first quarter of 2012.

Repayments of loans (not including working capital loans) totaling €2.3 million were offset by new borrowings of €0.2 million, resulting in cash flow from financing activities in the amount of €-2.1 million (March 31, 2012: €0.07 million).

The Group had a total of 675 employees (FTE) as of March 31, 2013. The decrease compared with March 31, 2012 (685 employees) is largely attributable to streamlining corporate structures as a result of the integration efforts.

EVENTS AFTER THE BALANCE SHEET DATE

Elbau Elektronik Bauelemente GmbH Berlin, Berlin was merged with First Sensor AG with retroactive effect from January 1, 2013.

OUTLOOK

Through the acquisition of the Augusta Technologies AG sensor division, First Sensor AG has strengthened its position as an innovative, globally operating manufacturer of specialized sensors. The strategic options and synergy potential resulting from the acquisition are systematically enhanced through the integration project and the "ONE FIRST SENSOR" consolidation project. These integration measures and the optimization of the corporate, management and controlling structures form the major focus of management activities in 2013.

In addition, by achieving a critical mass and increasing the degree of value added in the development and production of sensor solutions, First Sensor will be of interest to additional customer groups, particularly with regard to awarding major long-term contracts of global affiliated groups.

Contrary to our expectations, the subdued general economic momentum in the sensor market in the recent quarters did not pick up again substantially at the beginning of the year. Our confidence that First Sensor would be able to buck the general market trend due to new production starts has not been fully realized.

This is primarily attributable to the unexpected weakness of growth in the sensor division acquired in 2011 from Augusta Technologies AG, whose companies are affected by major deferred sales in the following years. At the same time, with our existing customers, we are now seeing trends of restrained demand behavior in the wake of the economy failing to pick up. We are not currently able to estimate the consequences that this will have for us.

The Management Board is still forecasting total sales for financial year 2013 of between €110 million and €120 million. The resulting EBITDA before integration costs is forecast to be between €15 million and €20 million. Investments will level off at the level of depreciation in the long term.

In subsequent years, the Company will continue to aim for high growth in sales. We are maintaining our target of an EBITDA margin of over 15% in the medium term.

The successful integration of the Sensortechnics Group and generation of the economies of scale from the investments made in recent financial years will be decisive for the optimization of margins.

These are ambitious goals, but we are confident that we will be able to achieve them provided the general economic environment and the situation of the banks do not deteriorate significantly as a result of the euro crisis.

Berlin, May 2013

First Sensor AG

Dr. Hans-Georg Giering Joachim Wimmers CEO CFO

FIRST SENSOR AG INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013 CONSOLIDATED BALANCE SHEET (IFRS)

ASSETS

in € thousand	March 31, 2013	Dec. 31, 2012
Cash and cash equivalents	10,434	12,201
Accounts receivable	13,524	12,840
Inventories	29,569	31,150
Tax refund claims	483	482
Other current assets	2,557	2,485
Total current assets	56,567	59,158
Property, plant and equipment	39,095	40,027
Intangible assets	27,891	28,751
Securities in fixed assets	62	59
Goodwill	29,816	29,816
Deferred tax assets	723	762
Other non-current assets	22	22
Total non-current assets	97,609	99,437
TOTAL ASSETS	154,176	158,595

FIRST SENSOR AG INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013 CONSOLIDATED BALANCE SHEET (IFRS)

LIABILITIES

in € thousand	March 31, 2013	Dec. 31, 2012
Current loans	11,011	12,189
Accounts payable	7,945	7,679
Advances from customers	1,142	1,055
Provisions	450	581
Liabilities from income tax	1,542	1,688
Other current liabilities	10,872	12,410
Total current liabilities	32,962	35,602
Non-current interest-bearing loans	37,389	39,014
Provisions	466	469
Deferred taxes	6,939	7,171
Deferred investment grants / allowances	5,950	6,397
Total non-current liabilities	50,744	53,051
Minority interests	132	125
Subscribed capital	49,701	49,701
Reserves	16,010	15,908
Exchange equalization items	-342	-329
Net profit	4,969	4,537
Total equity	70,338	69,817
TOTAL EQUITY AND LIABILITIES	154,176	158,595

FIRST SENSOR AG

INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (IFRS)

in € thousand, unless otherwise specified	Jan. 1 -	Jan. 1 -
	March 31, 2013	March 31, 2012
Sales	26,108	28,487
Other operating income	647	1,082
Change in inventories of finished goods and work in progress	-1,023	732
Other own work capitalized	353	254
Costs of materials/purchased services	-11,497	-13,810
Personnel expenses	-8,498	-9,114
Other operating expenses	-2,807	-3,808
OPERATING RESULT (EBITDA)	3,283	3,823
Depreciation of property, plant and equipment and amortization of intangible assets	-2,201	-2,181
EARNINGS BEFORE INTEREST AND TAX (EBIT)	1,082	1,642
Income from equity investments	0	8
Interest income	10	13
Interest expenses	-604	-611
Currency gains	32	87
Currency losses	-131	-98
PRE-TAX INCOME AND MINORITY INTERESTS	389	1,041
Taxes on income	49	-345
NET PROFIT FOR THE PERIOD	438	696
Net profit for the period attributable to First Sensor AG shareholders	431	675
Net profit for the period attributable to minority interests	7	21
Expenses and income recognized directly in equity:
Differences from currency conversion (after taxes)	-12	-112
Net gain/loss from cash flow hedges (after taxes)	89	-66
Total expenses and income recognized directly in equity	77	-178
TOTAL NET PROFIT FOR THE PERIOD
	515	518
Net profit for the period attributable to First Sensor AG shareholders	508	497
Net profit for the period attributable to minority interests	7	21
Earnings per share (€)	0.04	0.07
Number of shares applied in the calculation of basic earnings per share (thousand)	9,940	9,843
Diluted earnings per share (€)	0.04	0.07
Number of shares applied in the calculation of diluted earnings per share (thousand)	9,968	9,897

FIRST SENSOR AG

INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013

CONSOLIDATED STATEMENT OF CASH FLOW (IFRS)

in € thousand	Jan. 1 - March 31, 2013	Jan. 1 - March 31, 2012
Pre-tax income	382	1,020
Adjustments to reconcile operating result with cash flow from operating activities
Depreciation of property, plant and equipment and amortization of intangible assets	2,201	2,181
Other non-cash expenses/income	13	39
Income from investment grants	-154	-116
Loss on asset disposal	24	0
Interest income	-10	-13
Interest expense	604	611
Interest from asset disposal	-20	0
Increase/ Decrease in provisions	-133	-713
Increase/ Decrease in inventories, accounts receivable and other assets not assigned to investment/financing activities	332	-6,249
Increase/ Decrease in accounts payable and other liabilities not assigned to investment/financing activities	-1,336	714
Interest paid	-604	-611
Income tax paid	-15	-64
Other profit/losses	-405	-42
Cash flow from operating activities	879	-3,243
Payments for investments in property, plant and equipment and intangible assets	-405	-3,657
Receipts from disposal of property, plant and equipment and intangible assets	570	170
Payments for acquisition of other financial assets	-3	-3
Receipts from investment grants	117	0
Interest received	10	13
Cash flow from investment activities	289	-3,477
Receipts from appropriations to equity	7	0
Repayments of financial liabilities	-2,300	-4,021
Proceeds from borrowings Cash flow from financing activities	227	4,089
	-2,066	68
Currency differences from converting funds	29	-125
Net change in cash and cash equivalents	-869	-6,777
Cash and cash equivalents at the start of the financial year	9,467	10,305
Cash and cash equivalents at the reporting date (March 31, 2013)	8,598	3,528
Following deduction of current account utilization
Current account utilization as at the balance sheet date	1,836	5,211
Cash and cash equivalents at the reporting date (March 31, 2013) Without deduction of current account utilization	10,434	8,739

FIRST SENSOR AG

INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013

STATEMENT OF CHANGES IN EQUITY (IFRS)

in € thousand, unless otherwise specified	Number of shares (in thousand)	Subscribed capital	Share premium	Revenue reserves	Unrealize profit/ loss	Consoli dated balance sheet profit/loss	Exchange equalization items	Equity attributable to First Sensor AG shareholders	Minority interest	Total equity
As at Jan. 1, 2012	9,843	49,215	15,717	-249	-436	5,083	-289	69,041	91	69,132
Net profit for the period						675		675	21	696
Result shown directly as equity, total					-66		-112	-178		-178
Total net profit for the period	0	0	0	0	-66	675	-112	497	21	518
Share-based remuneration				39				39		39
As at March 31, 2012	9,843	49,215	15,717	-210	-502	5,758	-401	69,577	112	69,689

As at Jan. 1, 2013	9,940	49,701	15,799	901	-791	4,537	-330	69,817	125	69,942
Net profit for the period						431		431	7	438
Result shown directly as equity, total					89		-12	77		77
Total net profit for the period	0	0	0	0	89	431	-12	508	7	515
Share-based remuneration					13			13		13
Appropriation of balance sheet profit										0
As at March 31, 2013	9,940	49,701	15,799	901	-689	4,968	-342	70,338	132	70,470

FIRST SENSOR AG INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013 ANNUAL FINANCIAL STATEMENTS (IFRS)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(all figures in € thousand unless otherwise specified)

1. GENERAL

First Sensor AG, Berlin, is a listed stock corporation domiciled in Berlin.

First Sensor AG, Berlin, ("the company" or "First Sensor") and its subsidiaries operate in the sensor production and microsystems technology industries. The company's business mainly focuses on the development, manufacture and distribution of customer-specific optical and MEMS-based semiconductor sensors and systems. In addition, the First Sensor Group develops and manufactures highly reliable customer-specific hybrid circuits and products in the areas of microsystems technology and advanced packaging.

2. CONSOLIDATED INTERIM FINANCIAL REPORT

The consolidated interim financial report for the period ended March 31, 2013 was prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and the interpretations of the International Financial Reporting Interpretations Committee (IFRIC) approved by the IASB as required to be applied in the European Union (EU) and valid as of the reporting date. The requirements of the German Securities Trading Act (WpHG) were also applied.

All of the information in this consolidated interim financial report is unaudited. This means the information has been subject neither to any audit nor to any review by an independent auditor.

The reporting currency is the euro (€); unless otherwise indicated, all amounts are presented in thousands of euro (€ thousand).

3. PRESENTATION OF ACCOUNTING POLICIES

As a matter of principle, the accounting policies applied in preparing the consolidated interim financial report was the same as those applied in preparing the 2012 consolidated financial report. A detailed description of these accounting policies can be found in the published consolidated financial report for the 2012 financial year.

4. BASIS OF CONSOLIDATION

The basis of consolidation is unchanged compared to the previous year.

With an agreement dated June 28, 2012, Sensortechnics GmbH, Puchheim, and Silicon Projects GmbH, Berlin, were merged with First Sensor AG with effect from January 1, 2012.

The merger of Elbau Elektronik Bauelemente GmbH Berlin, Berlin with First Sensor AG with effect from January 1, 2013 was notarized with an agreement dated April 17, 2013. The merger will become effective in law when recorded in the Commercial Register.

The merger has no significant effects on the consolidated financial statements as of March 31, 2013.

5. IMPAIRMENT OF NON-CURRENT ASSETS

The First Sensor Group continuously tests its goodwill and other non-current assets for impairment based on the provisions of IAS 36. The impairment test is performed on the basis of the future cash surpluses generated for individual assets or for groups of assets combined in cash-generating units.

The main non-current assets that are continuously tested for impairment are the goodwill reported in the First Sensor Group and the intangible assets acquired as part of business combinations. In the first three months of 2013, there were no indications that non-current assets were impaired above and beyond the reported carrying amount of these assets.

Due to the merger of Sensortechnics GmbH with First Sensor AG, the Sensortechnics brand will now be amortized on a scheduled basis over seven years starting January 1, 2012.

6. FINANCIAL LIABILITIES

In the period from January 1, 2013 to March 31, 2013, the First Sensor Group had net cash flow from financing activities (excluding overdraft facilities of €- 2.1 million. This mainly includes the scheduled repayment of loans amounting to €-2.2 million. Of this figure, €-1 million is attributable to the scheduled repayment of a syndicated loan to finance the acquisition of the Sensortechnics Group. The First Sensor Group's loans have remaining terms of one to seven years. Interest is largely fixed. The loans are secured through the assignment of holdings, machinery and equipment and through storage assignment of inventories.

RESPONSIBILITY STATEMENT (BALANCE SHEET OATH)

To the best of our knowledge, and in accordance with the applicable reporting principles for interim reporting, the consolidated interim financial statements give a true and for view of the net assets, financial position and results of operations of the Group, and the interim financial report of the Group includes a fair review of the development and performance of the business and the position of the Group, together with a description of the principal opportunities and risks associated with the expected development of the Group over the remainder of the financial year

Berlin, May 2013

Dr. Hans-Georg Giering Joachim Wimmers CEO CFO

FIRST SENSOR AG INTERIM FINANCIAL REPORT AS AT MARCH 31, 2013

LEGAL NOTICE

This report contains statements of a predictive nature and does not represent any incitement to purchase shares of First Sensor AG, but rather is intended exclusively for information purposes with regard to possible future developments at the company. All future-oriented specifications in this consolidated interim financial report were produced on the basis of a probability-based plan and represent statements regarding the future which cannot be guaranteed.

FINANCIAL CALENDAR 2013

Date	Topic	Location
2013-05-30	Publication of consolidated interim financial report as at March 31, 2013
2013-08-20	General meeting	Penta Hotel Berlin Köpenick, Grünauer Str. 1, 12557 Berlin
2013-08-29	Publication of consolidated interim financial report as at June 30, 2013
2013-11-11 – 2013-11-13	Analysts' conference / German Equity Capital Forum 2013	Congress Center at Messe Frankfurt, Frankfurt am Main
2013-11-28	Publication of consolidated interim financial report as at September 31, 2013

As we cannot rule out the possibility of delays, we recommend that you consult the latest set of dates at http://www.first-sensor.com/en/investor-relations/termine

INTERNET, INFORMATIONS, CONTACT

This consolidated interim financial report as at March 31, 2013 is available in German and English. Both versions are also available for download on the internet at www.first-sensor.com.

Investor Relations T +49 30 639923-760 F +49 30 639923-719 ir@first-sensor.com www.first-sensor.com/en/investor-relations

First Sensor AG Peter-Behrens-Str. 15 12459 Berlin

T +49 30 6399 2399 F +49 30 6399 2333 contact@first-sensor.com

www.first-sensor.com