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Infineon Technologies AG

Earnings Release Feb 3, 2022

222_10-q_2022-02-03_cfe38c29-eaa3-456a-bc02-6b84af638c1b.pdf

Earnings Release

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P r e s s e i n f o r m a t i o n

Successful start into 2022 fiscal year: revenue and operating result develop positively; outlook for full fiscal year raised

  • Q1 FY 2022: Revenue €3.159 billion, up 5 percent on preceding quarter and 20 percent year-on-year; Segment Result €717 million; Segment Result Margin 22.7 percent; Free Cash Flow €378 million
  • Outlook for Q2 FY 2022: Based on an assumed exchange rate of US\$1.15 to the euro, revenue of around €3.2 billion predicted. On this basis, Segment Result Margin likely to come in at around 22 percent
  • Outlook for FY 2022: Based on an assumed exchange rate of US\$1.15 to the euro (previously US\$1.20), revenue of €13.0 billion, plus or minus €500 million, now forecast for 2022 fiscal year. At mid-point of guided revenue range, Segment Result Margin of about 22 percent predicted. Investments at about €2.4 billion planned. Free Cash Flow expected to reach about €1 billion

Neubiberg, Germany, 3 February 2022 – Today, Infineon Technologies AG is reporting results for the first quarter of its 2022 fiscal year (period ended 31 December 2021).

"Infineon has made a successful start into the 2022 fiscal year. We were able to significantly increase both our revenue and our Segment Result further," said Dr. Reinhard Ploss, CEO of Infineon. "Demand for our products and solutions remains very strong. Utilization of our manufacturing capacities is very high and we are expanding them step by step. This will help us improve the availability of products that we manufacture in-house over the course of the year. Overall, demand for semiconductors is outstripping supply by far. Electrification and digitalization continue to drive substantial growth in our target markets. We expect the supply situation in some application areas to remain tight well into the current calendar year."

For the Business and Trade Press: INFXX202202.046e Bernd Hops (Headquarters) Judy Davies (Americas) Chi Kang David Ong (Asia-Pacific) Lin Zhu (Greater China) Yasuyuki Kamiseki (Japan)

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

€ in millions (unless otherwise stated) 3 months
ended
sequential 3 months
ended
year-on
year
3 months
ended
31 Dec 21 +/- in % 30 Sep 21 +/- in % 31 Dec 20
Revenue 3,159 5 3,007 20 2,631
Segment Result 717 16 616 47 489
Segment Result Margin (in %) 22.7% 20.5% 18.6%
Profit (loss) from continuing operations 461 (1) 465 80 256
Profit (loss) from discontinued operations, net of income
taxes
(4) --- (1) ---
Profit (loss) for the period 457 (2) 464 79 256
Basic earnings per share (in euro) attributable to
shareholders
of Infineon Technologies AG:1
Basic earnings per share (in euro) from continuing
operations
0.35 (3) 0.36 84 0.19
Basic earnings per share (in euro) from discontinued
operations
- - - - -
Basic earnings per share (in euro) 0.35 (3) 0.36 84 0.19
Diluted earnings per share (in euro) attributable to
shareholders
of Infineon Technologies AG:1
Diluted earnings per share (in euro) from continuing
operations
0.35 (3) 0.36 84 0.19
Diluted earnings per share (in euro) from discontinued
operations
- - - - -
Diluted earnings per share (in euro) 0.35 (3) 0.36 84 0.19
Adjusted earnings per share (in euro) – diluted1,2 0.41 - 0.41 46 0.28
Gross margin (in %) 41.5% 41.2% 37.4%
Adjusted gross margin3 (in %) 43.9% 43.9% 40.3%

1 The calculation for earnings per share and adjusted earnings per share is based on unrounded figures.

2 The reconciliation of profit (loss) for the period to adjusted profit (loss) for the period and adjusted earnings per share is presented on page 11.

3 The reconciliation of cost of goods sold to adjusted cost of goods sold and adjusted gross margin is presented on page 12.

Group performance in first quarter of 2022 fiscal year

In the first quarter of the 2022 fiscal year, Group revenue grew by €152 million or 5 percent to €3,159 million, compared with €3,007 million in the previous threemonth period. Revenue continued to grow in the Automotive (ATV), Power & Sensor Systems (PSS) and Connected Secure Systems (CSS) segments, while the Industrial Power Control (IPC) segment recorded a slight decrease.

The gross margin improved slightly to 41.5 percent, compared with 41.2 percent in the preceding quarter. The adjusted gross margin remained unchanged at 43.9 percent quarter on quarter.

The Segment Result increased from €616 million to €717 million, with the Segment Result Margin improving from 20.5 percent to 22.7 percent.

[email protected] [email protected] [email protected] [email protected] [email protected]

The first-quarter non-segment result was a net loss of €100 million, compared to a net loss of €138 million in the final quarter of the previous fiscal year. The nonsegment result for the quarter included €76 million of cost of goods sold, €47 million of selling, general and administrative expenses and €6 million of research and development expenses. In addition, net other operating income amounted to €29 million.

Operating profit for the first quarter of the 2022 fiscal year increased to €617 million, compared with €478 million in the previous three-month period.

The financial result amounted to minus €45 million, compared with minus €37 million one quarter earlier.

The first-quarter tax expense amounted to €117 million, compared with tax income of €16 million in the final quarter of the previous fiscal year, which had seen a positive impact from the revaluation of deferred tax assets and the reduction of tax risk positions.

Mainly due to the significant increase in tax expense, profit from continuing operations decreased slightly from €465 million to €461 million quarter on quarter. The loss from discontinued operations in the first quarter was €4 million, compared with a loss of €1 million in the final quarter of the previous fiscal year. The profit for the period amounted to €457 million, down from €464 million in the previous threemonth period.

The substantial quarter-on-quarter increase in tax expense also had a negative impact on earnings per share. Earnings per share from continuing operations decreased accordingly from €0.36 (basic and diluted) to €0.35, whereas adjusted earnings per share1 (diluted) remained unchanged at €0.41.

Investments – which Infineon defines as the sum of purchases of property, plant and equipment, purchases of other intangible assets and capitalized development costs – totaled €408 in the first quarter of the current fiscal year, compared with €596 million in the preceding three-month period. Depreciation and amortization decreased slightly from €397 million to €393 million quarter-over-quarter.

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

1 Adjusted profit/loss for the period and adjusted earnings per share (diluted) should not be seen as a replacement or superior performance indicator, but rather as additional information to profit/loss for the period and earnings per share (diluted) determined in accordance with IFRS. The detailed calculation of adjusted earnings per share is presented on page 11.

Free Cash Flow2 remained unchanged at €378 million. Net cash provided by operating activities from continuing operations amounted to €796 million, down from €971 million one quarter earlier.

The gross cash position at the end of the first quarter of the 2022 fiscal year rose further to €4,284 million, compared with €3,922 million at the end of the 2021 fiscal year. The stronger US dollar caused the carrying amount of financial debt held in that currency to rise. This development caused financial debt to increase by €72 million to €6,657 million at the end of the first quarter, compared with €6,585 million as of 30 September 2021. By contrast, net debt declined further from €2,663 million to €2,373 million over the course of the three-month period.

Outlook for the second quarter of the 2022 fiscal year

Based on an assumed exchange rate of US\$1.15 to the euro, Infineon expects to generate revenue of around €3.2 billion in the second quarter of the 2022 fiscal year. IPC segment revenue is forecast to grow by a high single-digit percentage and ATV revenue in the low single-digit range. CSS revenue is set to remain more or less stable, while PSS revenue is expected to decline seasonally by a low single-digit percentage. The Segment Result Margin should come in at around 22 percent at the forecast level of revenue.

Outlook for the full 2022 fiscal year

Based on an assumed exchange rate of US\$1.15 to the euro (previously US\$1.20), revenue of €13.0 billion, plus or minus €500 million, is now forecast for the 2022 fiscal year as a whole. ATV and CSS segment revenue is predicted to increase at a higher percentage rate than Group revenue overall. The revenue growth rate in the PSS segment is forecast to be at a similar level to that of the Group. IPC segment revenue is expected to grow by a high single-digit percentage. At the mid-point of the guided revenue range, the Segment Result Margin should come in at about 22 percent.

Investments – which Infineon defines as the sum of investments in property, plant and equipment, investments in other intangible assets and capitalized development costs – are planned at around €2.4 billion for the full 2022 fiscal year. The main focus is on expanding front-end manufacturing capacities with a view to enabling Infineon to continue meeting the expected growth in customer demand in the medium term.

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

2 For definitions and the calculation of Free Cash Flow and of the gross and net cash position, please see page 16.

Depreciation and amortization are predicted to be between €1.6 billion and €1.7 billion in the 2022 fiscal year, of which approximately €400 million is attributable to depreciation and amortization from purchase price allocations arising mainly in connection with the acquisition of Cypress and to a lesser extent with the acquisition of International Rectifier. Free Cash Flow is forecast at around €1 billion.

€ in millions (unless otherwise stated) in %
of total
revenue
3 months
ended
31 Dec 21
sequential
+/- in %
3 months
ended
30 Sep 21
year-on
year
+/- in %
3 months
ended
31 Dec 20
Infineon
Revenue 100 3,159 5 3,007 20 2,631
Segment Result 717 16 616 47 489
Segment Result Margin (in %) 22.7% 20.5% 18.6%
Automotive (ATV)
Segment Revenue 44 1,390 10 1,267 21 1,150
Segment Result 261 24 211 41 185
Segment Result Margin (in %) 18.8% 16.7% 16.1%
Industrial Power Control (IPC)
Segment Revenue 12 382 (6) 407 6 362
Segment Result 73 1 72 20 61
Segment Result Margin (in %) 19.1% 17.7% 16.9%
Power & Sensor Systems (PSS)
Segment Revenue 30 955 1 945 23 779
Segment Result 285 3 276 45 197
Segment Result Margin (in %) 29.8% 29.2% 25.3%
Connected Secure Systems (CSS)
Segment Revenue 14 427 11 386 27 335
Segment Result 100 67 60 +++ 45
Segment Result Margin (in %) 23.4% 15.5% 13.4%
Other Operating Segments (OOS)
Segment Revenue 0 5 +++ 2 - 5
Segment Result 1 +++ - - 1
Corporate and Eliminations (C&E)
Segment Revenue 0 - - - - -
Segment Result (3) - (3) --- -

Segment earnings for the first quarter of 2022 fiscal year

ATV segment revenue increased to €1,390 million the first quarter of the current fiscal year, compared to €1,267 million in the previous three-month period. In addition to positive currency effects, the 10 percent increase mainly reflected the continued growth in demand for electric vehicles and the fact that business in the fourth quarter of the previous fiscal year was affected by temporary production restrictions in Melaka (Malaysia). The Segment Result increased from €211 million to €261 million quarter on quarter, while the Segment Result Margin improved from 16.7 percent to 18.8 percent.

[email protected] [email protected] [email protected] [email protected] [email protected] IPC segment revenue in the first quarter of the current fiscal year amounted to €382 million, compared to €407 million one quarter earlier, whereby the 6 percent decrease reflected the usual seasonal slowdown in demand for industrial drives, renewables and home appliances. The Segment Result improved slightly from €72 million to €73 million quarter on quarter, as temporary production restrictions in the prior quarter did not recur. The Segment Result Margin increased from 17.7 percent to 19.1 percent.

Revenue generated by the PSS segment in the first quarter of the 2022 fiscal year edged up by 1 percent from €945 million to €955 million quarter-on-quarter. While demand for smartphone components declined due to seasonal factors, business with power semiconductors for various applications continued to grow. Higher revenue was recorded in particular for components used in battery-powered applications. The Segment Result increased from €276 million to €285 million quarter-on-quarter, with the Segment Result Margin improving from 29.2 percent to 29.8 percent.

CSS segment revenue in the first quarter of the 2022 fiscal year amounted to €427 million, up by 11 percent on the €386 million recorded in the previous threemonth period. The increase related mainly to microcontrollers, Wi-Fi components and government ID business. The Segment Result rose sharply from €60 million to €100 million quarter on quarter, with the Segment Result Margin improving from 15.5 percent to 23.4 percent.

Analyst telephone conference and telephone press conference

The Management Board of Infineon will host a telephone conference call including a webcast for analysts and investors (in English only) on 3 February 2022 at 9:30 am (CET), 3:30 am (EST). During the call, the Infineon Management Board will present the Company's results for the first quarter of the 2022 fiscal year as well as the outlook for the second quarter and the 2022 fiscal year. In addition, the Management Board will host a telephone press conference with the media at 11:00 am (CET), 5:00 am (EST). It can be followed over the Internet in both English and German. Both conferences will also be available live and for download on Infineon's website at www.infineon.com/investor.

The Q1 Investor Presentation is available (in English only) at:

https://www.infineon.com/cms/en/about-infineon/investor/reports-andpresentations/

For the Business and Trade Press: INFXX202202.046e Bernd Hops (Headquarters) Judy Davies (Americas) Chi Kang David Ong (Asia-Pacific) Lin Zhu (Greater China) Yasuyuki Kamiseki (Japan)

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

Infineon Financial Calendar (* preliminary)

➢ 17 Feb 2022 Annual General Meeting (virtual) ➢ 22 Feb 2022 Goldman Sachs Technology & Internet Conference (virtual) ➢ 1 Mar 2022 dbAccess ESG Conference (virtual) ➢ 8 Mar 2022 Morgan Stanley Tech Conference, San Francisco ➢ 9 Mar 2022 Bernstein Tech Tour 2022 (virtual) ➢ 17 Mar 2022 Kepler Cheuvreux One Stop Shop Conference, Madrid ➢ 24 Mar 2022 Citi EMEA TMT Conference (virtual) ➢ 24 Mar 2022 J.P. Morgan Fireside Chat (virtual) ➢ 31 Mar 2022 Stifel German Corporate Conference, Copenhagen ➢ 9 May 2022* Earnings Release for the Second Quarter of the 2022 Fiscal Year ➢ 11 May 2022 IPC Call along with PCIM trade show ➢ 16 May 2022 Equita 17th European Conference (virtual) ➢ 17 May 2022 J.P. Morgan European Technology, Media and Telecoms Conference, London ➢ 23 May 2022 J.P. Morgan Global Technology, Media and Communications Conference, Boston ➢ 24 May 2022 Berenberg Conference USA 2022, Tarrytown ➢ 21 Jun 2022 BofA TMT Conference, London ➢ 3 Aug 2022* Earnings Release for the Third Quarter of the 2022 Fiscal Year ➢ 15 Nov 2022* Earnings Release for the Fourth Quarter and the 2022 Fiscal Year

About Infineon

Infineon Technologies AG is a world leader in semiconductor solutions that make life easier, safer and greener. Microelectronics from Infineon are the key to a better future. With around 50,280 employees worldwide, Infineon generated revenue of about €11.1 billion in the 2021 fiscal year (ending 30 September) and is one of the ten largest semiconductor companies worldwide.

Infineon is listed on the Frankfurt Stock Exchange (ticker symbol: IFX) and in the USA on the over-the-counter market OTCQX International Premier (ticker symbol: IFNNY). Further information is available at www.infineon.com This press release is available online at www.infineon.com/press

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For the Business and Trade Press: INFXX202202.046e
Tel.: +49 89 234 23888
Tel.: +1 408 621 6212
Tel.: +65 6876 3070
Tel.: +86 21 6101 9199
Tel.: +81 3 5745 7544

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FINANCIAL INFORMATION

According to IFRS – Unaudited

Consolidated Statement of Profit or Loss

€ in millions 3 months ended
31 Dec 21 30 Sep 21 31 Dec 20
Revenue 3,159 3,007 2,631
Cost of goods sold (1,847) (1,769) (1,646)
Gross profit 1,312 1,238 985
Research and development expenses (399) (399) (333)
Selling, general and administrative expenses (330) (373) (311)
Other operating income 43 17 13
Other operating expenses (9) (5) (22)
Operating profit 617 478 332
Financial income 1 3 18
Financial expenses (46) (40) (44)
Share of profit (loss) of associates and joint ventures accounted for using the
equity method
6 8 (1)
Profit (loss) from continuing operations before income taxes 578 449 305
Income tax (117) 16 (49)
Profit (loss) from continuing operations 461 465 256
Profit (loss) from discontinued operations, net of income taxes (4) (1) -
Profit (loss) for the period 457 464 256
Attributable to:
Shareholders and hybrid capital investors of Infineon Technologies AG 457 464 256
Basic earnings per share (in euro) attributable to shareholders of Infineon
Technologies AG:1
Weighted average shares outstanding (in million) – basic 1,301 1,301 1,301
Basic earnings per share (in euro) from continuing operations 0.35 0.36 0.19
Basic earnings per share (in euro) from discontinued operations - - -
Basic earnings per share (in euro) 0.35 0.36 0.19
Diluted earnings per share (in euro) attributable to shareholders of Infineon
Technologies AG:1
Weighted average shares outstanding (in million) – diluted 1,304 1,303 1,303
Diluted earnings per share (in euro) from continuing operations 0.35 0.36 0.19
Diluted earning per share (in euro) from discontinued operations - - -
Diluted earnings per share (in euro) 0.35 0.36 0.19

1 The calculation of earnings per share is based on unrounded figures. For the consideration of the compensation of hybrid capital investors when determining earnings per share, see "Reconciliation to adjusted earnings and adjusted earnings per share" on page 11.

For the Business and Trade Press: INFXX202202.046e

Bernd Hops (Headquarters) Judy Davies (Americas) Chi Kang David Ong (Asia-Pacific) Lin Zhu (Greater China) Yasuyuki Kamiseki (Japan)

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

€ in millions 3-months ended
31 Dec 21 30 Sept 21 31 Dec 20
Profit (loss) for the period 457 464 256
Actuarial gains (losses) on pensions and similar commitments 2 45 -
Total items that will not be reclassified subsequently to profit or loss 2 45 -
Foreign currency translation differences 167 185 (323)
Net change in fair value of hedging instruments 2 18 12
Total items that may be reclassified subsequently to profit or loss 169 203 (311)
Other comprehensive income (loss), net of tax 171 248 (311)
Total comprehensive income (loss), net of tax 628 712 (55)
Attributable to:
Shareholders and hybrid capital investors of Infineon Technologies AG 628 712 (55)

Consolidated Statement of Comprehensive Income

Regional Revenue Development

€ in millions, except percentages 3 months ended
31 Dec 21 30 Sep 21 31 Dec 20
Revenue:
Europe, Middle East, Africa 754 24% 699 23% 642 25%
therein: Germany 360 11% 336 11% 290 11%
Asia-Pacific (excluding Japan, Greater China) 513 16% 480 16% 403 15%
Greater China1 1,187 38% 1,194 40% 1,025 39%
therein: Mainland China, Hong Kong 932 30% 903 30% 788 30%
Japan 324 10% 297 10% 264 10%
Americas 381 12% 337 11% 297 11%
therein: USA 316 10% 274 9% 246 9%
Total 3,159 100% 3,007 100% 2,631 100%

1 Greater China comprises Mainland China, Hong Kong and Taiwan.

For the Business and Trade Press: INFXX202202.046e

Bernd Hops (Headquarters) Judy Davies (Americas) Chi Kang David Ong (Asia-Pacific) Lin Zhu (Greater China) Yasuyuki Kamiseki (Japan)

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

Segment Revenues and Segment Results

Segment Result is defined as operating profit excluding the net of certain reversal of impairments and impairments (in particular on goodwill), impact on earnings of restructuring and closures, share-based payment, acquisition-related depreciation/amortization and other expenses, impact on earnings of sales of businesses, or interests in subsidiaries and other income (expense).

Revenues and Segment Result for the three months ended 31 December 2021 and 2020 and 30 September 2021

Revenue, € in millions 3 months ended 3 months ended
(unless otherwise stated) 31 Dec 21 31 Dec 20 +/- in % 31 Dec 21 30 Sep 21 +/- in %
Automotive 1,390 1,150 21 1,390 1,267 10
Industrial Power Control 382 362 6 382 407 (6)
Power & Sensor Systems 955 779 23 955 945 1
Connected Secure Systems 427 335 27 427 386 11
Other Operating Segments 5 5 - 5 2 +++
Corporate and Eliminations - - - - - -
Total 3,159 2,631 20 3,159 3,007 5
Segment Result, € in millions 3 months ended 3 months ended
(unless otherwise stated) 31 Dec 21 31 Dec 20 +/- in % 31 Dec 21 30 Sep 21 +/- in %
Automotive 261 185 41 261 211 24
Industrial Power Control 73 61 20 73 72 1
Power & Sensor Systems 285 197 45 285 276 3
Connected Secure Systems 100 45 +++ 100 60 67
Other Operating Segments 1 1 - 1 - +++
Corporate and Eliminations (3) - --- (3) (3) -
Total 717 489 47 717 616 16
Segment Result Margin (in %) 22.7% 18.6% 22.7% 20.5%

Reconciliation of Segment Result to Operating Income

€ in millions 3 months ended
31 Dec 21 30 Sep 21 31 Dec 20
Segment Result 717 616 489
Plus/minus:
Reversal of impairments (impairments) (in particular on goodwill) - 9 (8)
Share-based payment (10) (10) (3)
Acquisition-related depreciation/amortization and other expenses (118) (130) (137)
Gains (losses) on sales of businesses, or interests in subsidiaries, net 1 - -
Other income and expense, net 27 (7) (9)
Operating profit 617 478 332

For the Business and Trade Press: INFXX202202.046e

Bernd Hops (Headquarters) Judy Davies (Americas) Chi Kang David Ong (Asia-Pacific) Lin Zhu (Greater China) Yasuyuki Kamiseki (Japan)

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

Reconciliation to adjusted earnings and adjusted earnings per share – diluted

Earnings per share in accordance with IFRS are influenced by amounts relating to purchase price allocations for acquisitions (in particular Cypress and International Rectifier), one-time effects in the financial result in connection with the acquisition of Cypress as well as by other exceptional items. To enable better comparability of operating performance over time, Infineon computes adjusted earnings per share (diluted) as follows:

€ in millions (unless otherwise stated) 3 months ended
31 Dec 21 30 Sep 21 31 Dec 20
Profit (loss) from continuing operations – diluted 461 465 256
Compensation of hybrid capital investors1 (7) (2) (8)
Profit (loss) from continuing operations, attributable to shareholders of
Infineon Technologies AG – diluted
454 463 248
Plus/minus:
Impairments (reversal of impairments) (in particular on goodwill) - (9) 8
Impact on earnings of restructuring and closures, net - - -
Share-based payment 10 10 3
Acquisition-related depreciation/amortization and other expenses 118 130 137
Losses (gains) on sales of businesses, or interests in subsidiaries, net (1) - -
Other income and expense, net (27) 7 9
Acquisition-related expenses within financial result - 2 2
Tax effects on adjustments (21) (34) (35)
Revaluation of deferred tax assets resulting from the annually updated
earnings forecast
(1) (30) (10)
Adjusted profit (loss) for the period from continuing operations attributable
to shareholders of Infineon Technologies AG – diluted
532 539 362
Weighted-average number of shares outstanding (in millions) – diluted 1,304 1,303 1,303
Adjusted earnings per share (in euro) – diluted2 0.41 0.41 0.28

1 Including the cumulative tax effects.

2 The calculation of the adjusted earnings per share is based on unrounded figures.

Adjusted profit (loss) for the period and adjusted earnings per share (diluted) should not be seen as a replacement or superior performance indicator, but rather as additional information to the profit (loss) for the period and earnings per share (diluted) determined in accordance with IFRS.

For the Business and Trade Press: INFXX202202.046e

Bernd Hops (Headquarters) Judy Davies (Americas) Chi Kang David Ong (Asia-Pacific) Lin Zhu (Greater China) Yasuyuki Kamiseki (Japan)

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

Reconciliation to adjusted cost of goods sold and gross margin

The cost of goods sold and the gross margin in accordance with IFRS are influenced by amounts relating to purchase price allocations for acquisitions (in particular Cypress and International Rectifier) as well as by other exceptional items. To enable better comparability of operating performance over time, Infineon computes the adjusted gross margin as follows:

€ in millions (unless otherwise stated) 3 months ended
31 Dec 21 30 Sep 21 31 Dec 20
Cost of goods sold 1,847 1,769 1,646
Plus/minus:
Share-based compensation expense (2) (1) (1)
Acquisition-related depreciation/amortization and other expenses (70) (76) (69)
Other income and expense, net (4) (6) (5)
Adjusted cost of goods sold 1,771 1,686 1,571
Adjusted gross margin (in %) 43.9% 43.9% 40.3%

Adjusted cost of goods sold and the adjusted gross margin should not be seen as a replacement or superior performance indicator, but rather as additional information to cost of goods sold and the gross margin determined in accordance with IFRS.

Employees

31 Dec 21 30 Sep 21 31 Dec 20
Infineon 52,403 50,288 47,058
thereof: Research and development 10,823 10,372 9,612

For the Business and Trade Press: INFXX202202.046e

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

€ in millions 31 Dec 21 30 Sep 21
ASSETS
Cash and cash equivalents 1,996 1,749
Financial investments 2,288 2,173
Trade receivables 1,418 1,483
Inventories 2,319 2,181
Current income tax receivables 72 57
Contract assets 98 82
Other current assets 461 518
Assets classified as held for sale - 9
Total current assets 8,652 8,252
Property, plant and equipment 4,588 4,443
Goodwill 6,101 5,962
Other intangible assets 3,330 3,349
Right-of-use assets 337 336
Investments accounted for using the equity method 75 71
Non-current income tax receivables 2 1
Deferred tax assets 673 695
Other non-current assets 240 225
Total non-current assets 15,346 15,082
Total assets 23,998 23,334
LIABILITIES AND EQUITY
Short-term financial debt and current portion of long-term financial debt 839 833
Trade payables 1,682 1,569
Current provisions 393 815
Current income tax payables 347 288
Current leasing liabilites 68 66
Other current liabilities 1,090 872
Total current liabilities 4,419 4,443
Long-term financial debt 5,818 5,752
Pensions and similar commitments 619 617
Deferred tax liabilities 332 324
Other non-current provisions 276 319
Non-current leasing liabilities 266 265
Other non-current liabilities 226 213
Total non-current liabilities 7,537 7,490
Total liabilities 11,956 11,933
Equity:
Ordinary share capital 2,612 2,612
Additional paid-in capital 6,526 6,513
Retained earnings 1,856 1,407
Other reserves (137) (306)
Own shares (28) (28)
Hybrid capital 1,213 1,203
Total equity 12,042 11,401
Total liabilities and equity 23,998 23,334

Consolidated Statement of Financial Position

For the Business and Trade Press: INFXX202202.046e

Bernd Hops (Headquarters) Judy Davies (Americas) Chi Kang David Ong (Asia-Pacific) Lin Zhu (Greater China) Yasuyuki Kamiseki (Japan)

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

Other reserves
€ in millions Share
capital
Capital
reserves
Retained
earnings
Foreign
currency
translation
differences
Hedges
Balance as of 1 October 2020 2,612 6,462 435 (399) (61)
Total comprehensive income (loss), net of tax
Profit (loss) for the period - - 246 - -
Other comprehensive income (loss), net of tax - - - (323) 12
Total comprehensive income (loss), net of tax - - 246 (323) 12
Transactions with owners
Contributions by and distributions to owners
Share-based payment - 4 - - -
Other contributions and distributions - 2 1 - -
Total contributions by and distributions to owners - 6 1 - -
Total transactions with owners - 6 1 - -
Balance as of 31 December 2020 2,612 6,468 682 (722) (49)
Balance as of 1 October 2021 2,612 6,513 1,407 (309) 3
Total comprehensive income (loss), net of tax
Profit (loss) for the period - - 447 - -
Other comprehensive income (loss), net of tax - - 2 167 2
Total comprehensive income (loss), net of tax - - 449 167 2
Transactions with owners
Contributions by and distributions to owners
Share-based payment - 11 - - -
Other contributions and distributions - 2 - - -
Total contributions by and distributions to owners - 13 - - -
Total transactions with owners - 13 - - -
Balance as of 31 December 2021 2,612 6,526 1,856 (142) 5

Consolidated Statement of Changes in Equity

For the Business and Trade Press: INFXX202202.046e

Bernd Hops (Headquarters) Judy Davies (Americas) Chi Kang David Ong (Asia-Pacific) Lin Zhu (Greater China) Yasuyuki Kamiseki (Japan)

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

€ in millions Own shares Equity
attributable
to share
holders of
Infineon
Technolo
gies AG
Equity
attributable
to hybrid
capital
investors
Total equity
Balance as of 1 October 2020 (33) 9,016 1,203 10,219
Total comprehensive income (loss), net of tax
Profit (loss) for the period - 246 10 256
Other comprehensive income (loss), net of tax - (311) - (311)
Total comprehensive income (loss), net of tax - (65) 10 (55)
Transactions with owners
Contributions by and distributions to owners
Share-based payment - 4 - 4
Other contributions and distributions - 3 - 3
Total contributions by and distributions to owners - 7 - 7
Total transactions with owners - 7 - 7
Balance as of 31 December 2020 (33) 8,958 1,213 10,171
Balance as of 1 October 2021 (28) 10,198 1,203 11,401
Total comprehensive income (loss), net of tax
Profit (loss) for the period - 447 10 457
Other comprehensive income (loss), net of tax - 171 - 171
Total comprehensive income (loss), net of tax - 618 10 628
Transactions with owners
Contributions by and distributions to owners
Share-based payment - 11 - 11
Other contributions and distributions - 2 - 2
Total contributions by and distributions to owners - 13 - 13
Total transactions with owners - 13 - 13
Balance as of 31 December 2021 (28) 10,829 1,213 12,042

For the Business and Trade Press: INFXX202202.046e

Bernd Hops (Headquarters) Judy Davies (Americas) Chi Kang David Ong (Asia-Pacific) Lin Zhu (Greater China) Yasuyuki Kamiseki (Japan)

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

Consolidated Statement of Cash Flows

Gross and Net Cash Position

The following table reconciles the gross cash position and net cash position (i.e. after deduction of financial debt). Since some liquid funds are held in the form of financial investments, which, for IFRS purposes, are not considered to be "cash and cash equivalents", Infineon reports on its gross and net cash positions in order to provide investors with a better understanding of Infineon's overall liquidity. The gross and net cash positions are determined as follows from the Consolidated Statement of Financial Position:

€ in millions 31 Dec 21 30 Sep 21 31 Dec 20
Cash and cash equivalents 1,996 1,749 1,894
Financial investments 2,288 2,173 1,440
Gross cash position 4,284 3,922 3,334
Less:
Short-term financial debt and current portion of long-term financial debt 839 833 318
Long-term financial debt 5,818 5,752 6,385
Total financial debt 6,657 6,585 6,703
Net cash position (2,373) (2,663) (3,369)

Free Cash Flow

Infineon reports the Free Cash Flow figure, defined as net cash provided by and/or used in operating activities and net cash provided by and/or used in investing activities, both from continuing operations, after adjusting for cash flows related to the purchase and sale of financial investments. Free Cash Flow serves as an additional performance indicator, since Infineon holds part of its liquidity in the form of financial investments. This does not mean that the Free Cash Flow calculated in this way is available to cover other disbursements, since dividend, debt-servicing obligations and other fixed disbursements are not deducted. Free Cash Flow should not be seen as a replacement or superior performance indicator, but rather as an additional useful piece of information over and above the disclosure of the cash flow reported in the Consolidated Statement of Cash Flows, and as a supplementary disclosure to other liquidity performance indicators and other performance indicators derived from the IFRS figures. Free Cash Flow includes only amounts from continuing operations, and is derived as follows from the Consolidated Statement of Cash Flows:

€ in millions 3 months ended
31 Dec 21 30 Sep 21 31 Dec 20
Net cash provided by operating activities from continuing operations 796 971 588
Net cash used in investing activities from continuing operations (529) (822) (339)
Purchases of (proceeds from sales of) financial investments, net 111 229 64
Free Cash Flow 378 378 313

For the Business and Trade Press: INFXX202202.046e

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

€ in millions 3 months ended
31 Dec 21 30 Sep 21 31 Dec 20
Profit (loss) for the period 457 464 256
Plus: profit (loss) from discontinued operations, net of income taxes 4 1 -
Adjustments to reconcile to net cash provided by operating activities:
Depreciation and amortization 393 397 368
Other expenses and income 161 11 92
Change in assets, liabilities and equity (132) 188 (87)
Interest received and paid (36) (9) (24)
Income tax paid (51) (81) (17)
Net cash provided by operating activities from continuing operations 796 971 588
Net cash used in operating activities from discontinued operations (1) (1) (1)
Net cash provided by operating activities 795 970 587
Proceeds from sales/purchases of financial investments (111) (229) (64)
Acquisitions of businesses, net of cash acquired (17) (2) (9)
Purchases of other intangible assets and other assets (53) (58) (50)
Purchases of property, plant and equipment (355) (538) (233)
Other investing activities 7 5 17
Net cash used in investing activities (529) (822) (339)
Proceeds from issuance/repayment of short-/long-term financial debt (5) (310) (174)
Other financing activities (18) (19) (18)
Net cash used in financing activities (23) (329) (192)
Net change in cash and cash equivalents 243 (181) 56
Effect of foreign exchange rate changes on cash and cash equivalents 4 10 (13)
Cash and cash equivalents at beginning of period 1,749 1,920 1,851
Cash and cash equivalents at end of period 1,996 1,749 1,894

Condensed Consolidated Statement of Cash Flows

Basis of presentation

The Consolidated Statement of Financial Position, the Consolidated Statement of Profit or Loss, the Consolidated Statement of Comprehensive Income, the condensed Consolidated Statement of Cash Flows and the Consolidated Statement of Changes in Equity have been prepared in accordance with the IFRS, as adopted by the EU and in accordance with IAS 34 "Interim Financial Reporting". In general the same accounting policies applied as used for the Consolidated Financial Statements as of 30 September 2021. An exemption to this principle is the application of new or revised standards and interpretations which are effective for fiscal years starting from 1 January 2021. The application of these new or revised standards does not have any material impact on Infineon`s financial position, results of operations and cash flows.

D I S C L A I M E R

This press release is a Quarterly Group Statement in accordance with the Frankfurt Stock Exchange's stock exchange regulation 53 paragraph.

This press release contains forward-looking statements about the business, financial condition and earnings performance of the Infineon Group.

These statements are based on assumptions and projections resting upon currently available information and present estimates. They are subject to a multitude of uncertainties and risks. Actual business development may therefore differ materially from what has been expected.

Beyond disclosure requirements stipulated by law, Infineon does not undertake any obligation to update forward-looking statements.

Due to rounding, numbers presented throughout this press release and other reports may not add up precisely to the totals provided and percentages may not precisely reflect the absolute figures.

For the Business and Trade Press: INFXX202202.046e

Bernd Hops (Headquarters) Judy Davies (Americas) Chi Kang David Ong (Asia-Pacific) Lin Zhu (Greater China) Yasuyuki Kamiseki (Japan)

Tel.: +49 89 234 23888 Tel.: +1 408 621 6212 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 5745 7544

[email protected] [email protected] [email protected] [email protected] [email protected]

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