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Infineon Technologies AG

Earnings Release Feb 2, 2023

222_10-q_2023-02-02_4b4c3897-b966-4b1d-bd6c-03d1629ed159.pdf

Earnings Release

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P r e s s R e l e a s e Infineon concludes a very profitable first quarter and raises its outlook for the 2023 fiscal year slightly, adjusting for currency effects

  • Q1 FY 2023: Revenue €3.951 billion, Segment Result €1.107 billion, Segment Result Margin 28.0 percent
  • Outlook for Q2 FY 2023: Based on an assumed exchange rate of US\$1.05 to the euro, revenue of around €3.9 billion with a Segment Result Margin of around 25 percent expected
  • Outlook for FY 2023: Despite a now assumed exchange rate of US\$1.05 to the euro (previously US\$1.00), Infineon continues to anticipate revenues of around €15.5 billion (plus or minus €500 million), with an adjusted gross margin of around 45 percent and a Segment Result Margin of now around 25 percent (previously around 24 percent) at the mid-point of the guided revenue range. Investments are still expected to amount to approximately €3.0 billion. Taking the planned investments in frontend buildings into account, Infineon continues to expect Free Cash Flow of around €0.8 billion and adjusted Free Cash Flow of around €1.5 billion

Neubiberg, 2 February 2023 – Today, Infineon Technologies AG is reporting results for the first quarter of its 2023 fiscal year (period ended 31 December 2022).

"Infineon is staying on course in choppy waters, and the first quarter of our 2023 fiscal year has been very profitable. Substantial parts of our business have proved robust even in a weaker macroeconomic environment," says Jochen Hanebeck, CEO of Infineon. "In particular, the energy transition and expansion of electromobility are causing a continuously high need for our solutions in industrial and automotive applications. In contrast, we are seeing significantly weaker demand in areas such as smartphones, PCs and data centers. We are continuing to navigate carefully in these challenging times and remain flexible in our approach to market dynamics. All in all, we are increasing our guidance slightly for the fiscal year, adjusting for currency effects."

For the Business and Trade Press: INFXX202302.054e 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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

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

€ in millions
(unless otherwise stated)
Q1 FY 2023 Q4 FY 2022 Change vs.
previous
quarter
in %
Q1 FY 2022 Change vs.
previous year
quarter
in %
Revenue 3,951 4,143 (5) 3,159 25
Gross margin (in %) 47.2% 44.4% 41.5%
Adjusted gross margin1 (in %) 49.2% 46.3% 43.9%
Segment Result 1,107 1,058 5 717 54
Segment Result Margin (in %) 28.0% 25.5% 22.7%
Profit (loss) from continuing operations 729 730 0 461 58
Profit (loss) from discontinued operations,
net of income taxes
(1) 5 --- (4) 75
Profit (loss) for the period 728 735 (1) 457 59
Basic earnings per share (in euro) 0.55 0.56 (2) 0.35 57
Diluted earnings per share (in euro) 0.55 0.56 (2) 0.35 57
Adjusted earnings per share (in euro) –
diluted2,3
0.64 0.63 2 0.41 56

1 The reconciliation of cost of goods sold to adjusted cost of goods sold and adjusted gross margin is presented on page 11.

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

3 The reconciliation of profit (loss) for the period to adjusted profit (loss) for the period and adjusted earnings per share is presented on page 10.

Group performance in the first quarter of the 2023 fiscal year

In the first quarter of the 2023 fiscal year, Group revenue was €3,951 million. Compared with revenue in the prior quarter of €4,143 million, this was a decline of 5 percent. Revenue fell in the Automotive (ATV), Industrial Power Control (IPC) and Power & Sensor Systems (PSS) segments, but grew in the Connected Secure Systems (CSS) segment. The somewhat weaker US dollar compared with the prior quarter had a slightly adverse impact on revenue.

The gross margin rose in the first quarter of the current fiscal year to 47.2 percent, from 44.4 percent in the preceding quarter. The adjusted gross margin also improved, from 46.3 percent in the fourth quarter of the 2022 fiscal year to 49.2 percent in the current quarter.

The Segment Result increased in the first quarter of the 2023 fiscal year to €1,107 million, from €1,058 million in the prior quarter. The Segment Result Margin improved from 25.5 percent in the fourth quarter of the 2022 fiscal year to 28.0 percent in the current quarter. Earnings performance in the first quarter is mainly related to positive pricing and mix effects.

The first-quarter non-segment result was a net loss of €141 million, compared with a net loss of €138 million in the prior quarter. The non-segment result for the first quarter of 2023 included €76 million relating to cost of goods sold, €53 million

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relating to selling, general and administrative expenses and €10 million relating to research and development expenses. Also included in the total for the first quarter were net other operating expenses of €2 million.

Operating profit improved in the first quarter of the 2023 fiscal year to €966 million, up from €920 million in the previous three-month period.

The financial result in the first quarter of the current fiscal year was a net loss of €24 million, compared with a net loss of €33 million in the fourth quarter of the 2022 fiscal year.

The tax expense in the first quarter of the 2023 fiscal year increased to €216 million, compared with €166 million in the prior quarter.

Profit from continuing operations in the first quarter of the 2023 fiscal year was €729 million, compared with €730 million in the preceding quarter. The result from discontinued operations in the first quarter was a loss of €1 million, compared with a profit of €5 million in the previous quarter. The profit for the period in the first quarter of the current fiscal year was €728 million, compared with €735 million in the prior quarter.

Earnings per share from continuing operations in the first quarter of the 2023 fiscal year was €0.55, compared with €0.56 in the preceding quarter (basic and diluted in each case). Adjusted earnings per share1 (diluted) increased in the first quarter of the current fiscal year to €0.64, from €0.63 in the fourth quarter of the 2022 fiscal year.

Investments – which Infineon defines as the sum of investments in property, plant and equipment, investments in other intangible assets and capitalized development costs – totaled €605 million in the first quarter of the current fiscal year, compared with €866 million in the prior quarter, corresponding to a typical seasonal pattern. Depreciation and amortization in the first quarter of the 2023 fiscal year amounted to €429 million, compared with €443 million in the fourth quarter of the 2022 fiscal year.

1 Adjusted profit/loss for the period and adjusted earnings per share (diluted) should not be seen as a replacement or as superior performance indicators, 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 10.

Free Cash Flow2 in the first quarter of the current fiscal year was €25 million, compared with €709 million in the preceding quarter. Main reasons for the decrease were the annual payout of variable remuneration components, the increase in inventories and the decrease in accounts payable. Cash flow from operating activities from continuing operations amounted to €631 million, compared with €1,580 million in the fourth quarter of the 2022 fiscal year.

The gross cash position at the end of the first quarter of the 2023 fiscal year was €3,708 million, compared with €3,717 million at 30 September 2022. Financial debt fell from €5,662 million at 30 September 2022 to €5,467 million at 31 December 2022 as a result of exchange rate movements. The net cash position improved, from net financial debt of €1,945 million at the end of the fourth quarter of the 2022 fiscal year to net financial debt of €1,759 million at the end of the first quarter of 2023.

Outlook for the second quarter of the 2023 fiscal year

Based on an assumed exchange rate of US\$1.05 to the euro, Infineon expects to generate revenue of around €3.9 billion in the second quarter of the 2023 fiscal year. Revenue growth in the ATV and IPC segments is forecast to be within a midsingle-digit percentage range compared with the first quarter. It is anticipated that revenue in the CSS segment will remain stable, whereas revenue in the PSS segment is expected to decline significantly due to weak market conditions for most of the target applications. Based on this revenue forecast, the Segment Result Margin should be around 25 percent.

Outlook for the full 2023 fiscal year

Notwithstanding a less favorable assumed exchange rate of now US\$1.05 to the euro (previously US\$1.00), Infineon continues to expect to generate revenues of €15.5 billion (plus or minus €500 million) for the 2023 fiscal year. This is equivalent to a growth rate of 9 percent compared with the 2022 fiscal year. Revenue growth for both the ATV and IPC segments is expected to be above the average rate for the Group. In the CSS segment, revenue is likely to grow at around the Group average rate. It is anticipated that the PSS segment will see a decline in revenue compared with the prior year. At the mid-point of the guided revenue range, the adjusted gross margin should be around 45 percent and the Segment Result Margin should come in at around 25 percent, after a previously anticipated level of around 24 percent.

For the Business and Trade Press: INFXX202302.054e 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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

[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 positions, please see page 13.

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 €3.0 billion for the 2023 fiscal year. The focus here will be on the construction of the third manufacturing module on the Kulim site (Malaysia) designed to produce compound semiconductors, the planned start of construction work on the fourth manufacturing module in Dresden (Germany) designed to produce analog/mixed-signal components and power semiconductors, and the continuing expansion of frontend manufacturing capacity especially in Dresden (Germany) and Villach (Austria).

Depreciation and amortization are predicted to be about €1.9 billion in the 2023 fiscal year, of which approximately €450 million is attributable to purchase price allocations arising mainly from the acquisition of Cypress. Taking the planned investment in frontend buildings into account, Free Cash Flow is forecast to be around €0.8 billion. Adjusted Free Cash Flow is expected to be around €1.5 billion, or about 10 percent of the forecast revenue for the year of €15.5 billion.

Segment earnings for the first quarter of the 2023 fiscal year

ATV segment revenue was €1,872 million in the first quarter of the current fiscal year, compared with €1,934 million in the fourth quarter of the 2022 fiscal year. The slight weakening of the dollar in the first quarter contributed to the 3 percent decline in revenue. The demand for products for electric vehicles and ADAS continued to trend very positively. The Segment Result increased in the first quarter of the current fiscal year to €532 million, from €506 million in the prior quarter. The Segment Result Margin improved significantly from 26.2 percent in the fourth quarter of the 2022 fiscal year to 28.4 percent in the current quarter.

IPC segment revenue in the first quarter of the 2023 fiscal year was €500 million, compared with €542 million in the prior quarter. The 8 percent decline in revenue was the result of seasonally weaker demand in all application areas except transport. Business in the area of renewable energies was robust. The Segment Result improved in the first quarter of the 2023 fiscal year to €144 million, from €136 million in the preceding quarter. The Segment Result Margin rose to 28.8 percent, up from 25.1 percent in the fourth quarter of the 2022 fiscal year.

PSS segment revenue in the first quarter of the 2023 fiscal year was €1,043 million, compared with €1,169 million in the prior quarter. The reason for the 11 percent decline was a reduction in the revenue derived from a variety of

For the Business and Trade Press: INFXX202302.054e 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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

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

applications, especially those in the consumer area such as smartphones, PCs, notebooks, TVs and games consoles. There was also a decrease in demand for power supplies for servers in data centers, following a very high level of revenue in the previous quarter. On the other hand, the demand trend for charging stations for electric vehicles and onboard chargers continued to be positive. The Segment Result in the first quarter of the 2023 fiscal year declined to €301 million, from €338 million in the prior quarter. The Segment Result Margin remained stable at 28.9 percent.

CSS segment revenue increased in the first quarter of the 2023 fiscal year to €531 million, up from €492 million in the fourth quarter of the 2022 fiscal year. The 8 percent growth was mainly due to higher levels of revenue in the areas of Bluetooth, payment cards, governmental identification and embedded SIMs. The Segment Result increased in the first quarter of the current fiscal year to €125 million, from €86 million in the prior quarter. The Segment Result Margin improved to 23.5 percent, from 17.5 percent in the fourth quarter of the 2022 fiscal year.

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 2 February 2023 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 2023 fiscal year as well as the outlook for the second quarter and the 2023 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: INFXX202302.054e 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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

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

Infineon Financial Calendar (* preliminary)

 16 Feb 2023 Annual General Meeting
 22 Feb 2023 Goldman Sachs European Technology Conference,
London
 27 Feb – 1 Mar 2023 Mobile World Congress, Barcelona
 3 Mar 2023 Susquehanna Technology Conference, virtual
 6 – 7 Mar 2023 Morgan Stanley, Technology, Media and Telecom
Conference, San Francisco
 9 – 10 Mar 2023 Oddo BHF TMT Forum, Paris
 15 – 16 Mar 2023 Citi TMT Conference, London
 30 Mar 2023 Stifel German Corporate Conference, Copenhagen
 4 May 2023* Earnings Release for the Second Quarter of the 2023
Fiscal Year
 3 Aug 2023* Earnings Release for the Third Quarter of the 2023
Fiscal Year
 15 Nov 2023* Earnings Release for the Fourth Quarter and the 2023
Fiscal Year

About Infineon

Infineon Technologies AG is a global semiconductor leader in power systems and IoT. Infineon drives decarbonization and digitalization with its products and solutions. The company has around 56,200 employees worldwide and generated revenue of about €14,2 billion in the 2022 fiscal year (ending 30 September). Infineon is listed on the Frankfurt Stock Exchange (ticker symbol: IFX) and in the USA on the OTCQX International over-the-counter market (ticker symbol: IFNNY). Further information is available at www.infineon.com

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For the Business and Trade Press: INFXX202302.054e 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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

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

FINANCIAL INFORMATION

According to IFRS – Unaudited

The following financial data relates to the first quarter of the 2023 fiscal year ended 31 December 2022 and the corresponding prior quarter and prior year period.

Consolidated Statement of Profit or Loss

€ in millions Q1
FY 2023
Q4
FY 2022
Q1
FY 2022
Revenue 3,951 4,143 3,159
Cost of goods sold (2,085) (2,304) (1,847)
Gross profit 1,866 1,839 1,312
Research and development expenses (484) (486) (399)
Selling, general and administrative expenses (410) (452) (330)
Other operating income 17 36 43
Other operating expenses (23) (17) (9)
Operating profit 966 920 617
Financial income 15 5 1
Financial expenses (39) (38) (46)
Share of profit (loss) of associates and joint ventures accounted for using the
equity method
3 9 6
Profit (loss) from continuing operations before income taxes 945 896 578
Income taxes (216) (166) (117)
Profit (loss) from continuing operations 729 730 461
Profit (loss) from discontinued operations, net of income taxes (1) 5 (4)
Profit (loss) for the period 728 735 457
Attributable to:
Shareholders and hybrid capital investors of Infineon Technologies AG 728 735 457
Earnings per share (in euro) attributable to shareholders of Infineon Technologies
AG1
Weighted average shares outstanding (in million) – basic 1,302 1,302 1,301
Basic earnings per share (in euro) from continuing operations 0.55 0.56 0.35
Basic earnings per share (in euro) from discontinued operations - - -
Basic earnings per share (in euro) 0.55 0.56 0.35
Weighted average shares outstanding (in million) – diluted 1,305 1,304 1,304
Diluted earnings per share (in euro) from continuing operations 0.55 0.56 0.35
Diluted earnings per share (in euro) from discontinued operations - - -
Diluted earnings per share (in euro) 0.55 0.56 0.35

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 10.

For the Business and Trade Press: INFXX202302.054e

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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

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

Revenues, Results and Margins of the Segments

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

€ in millions
(unless otherwise stated)
Q1 FY 2023 Q4 FY 2022 Change vs.
previous
quarter
in %
Q1 FY 2022 Change vs.
previous year
quarter
in %
Automotive
Segment Revenue 1,872 1,934 (3) 1,390 35
Segment Result 532 506 5 261 +++
Segment Result Margin (in %) 28.4% 26.2% 18.8%
Industrial Power Control
Segment Revenue 500 542 (8) 382 31
Segment Result 144 136 6 73 97
Segment Result Margin (in %) 28.8% 25.1% 19.1%
Power & Sensor Systems
Segment Revenue 1,043 1,169 (11) 955 9
Segment Result 301 338 (11) 285 6
Segment Result Margin (in %) 28.9% 28.9% 29.8%
Connected Secure Systems
Segment Revenue 531 492 8 427 24
Segment Result 125 86 45 100 25
Segment Result Margin (in %) 23.5% 17.5% 23.4%
Other Operating Segments
Segment Revenue 5 6 (17) 5 -
Segment Result 2 2 - 1 +++
Corporate and Eliminations
Segment Revenue - - - - -
Segment Result 3 (10) +++ (3) +++
Infineon total
Segment Revenue 3,951 4,143 (5) 3,159 25
Segment Result 1,107 1,058 5 717 54
Segment Result Margin (in %) 28.0% 25.5% 22.7%

For the Business and Trade Press: INFXX202302.054e

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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

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

€ in millions Q1
FY 2023
Q4
FY 2022
Q1
FY 2022
Segment Result: 1,107 1,058 717
Plus/minus:
Reversal of impairments (impairments) (in particular on goodwill) - 6 -
Share-based payment (19) (19) (10)
Acquisition-related depreciation/amortization and other expenses (118) (117) (118)
Gains (losses) on sales of businesses, or interests in subsidiaries, net - - 1
Other income and expenses, net (4) (8) 27
Total Non Segment Result (141) (138) (100)
Operating profit 966 920 617

Reconciliation of Segment Result to operating profit

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), 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)
Q1
FY 2023
Q4
FY 2022
Q1
FY 2022
Profit (loss) from continuing operations – diluted 729 730 461
Compensation of hybrid capital investors1 (7) (7) (7)
Profit (loss) from continuing operations attributable to shareholders of
Infineon Technologies AG – diluted
722 723 454
Plus/minus:
Non Segment Result2 141 138 100
Tax effect on adjustments (29) (32) (21)
Revaluation of deferred tax assets resulting from the annually updated
earnings forecast
- (12) (1)
Adjusted profit (loss) for the period from continuing operations attributable
to shareholders of Infineon Technologies AG – diluted
834 817 532
Weighted-average number of shares outstanding (in millions) – diluted 1,305 1,304 1,304
Adjusted earnings per share (in euro) – diluted3 0.64 0.63 0.41

1 Including the cumulative tax effects.

2 The calculation of the Non Segment Result can be found in the table "Reconciliation of Segment Result to operating profit".

3 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: INFXX202302.054e

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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

[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) 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)
Q1
FY 2023
Q4
FY 2022
Q1
FY 2022
Cost of goods sold 2,085 2,304 1,847
Plus/minus:
Share-based payment (3) (3) (2)
Acquisition-related depreciation/amortization and other expenses (70) (73) (70)
Other income and expenses, net (3) (5) (4)
Adjusted cost of goods sold 2,009 2,223 1,771
Adjusted gross margin (in %) 49.2% 46.3% 43.9%

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.

Number of employees

31 Dec 22 30 Sep 22 31 Dec 21
Infineon 56,951 56,194 52,403
thereof: Research and development 12,378 12,005 10,823

For the Business and Trade Press: INFXX202302.054e

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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

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

€ in millions 31 Dec 22 30 Sep 22
ASSETS
Cash and cash equivalents 1,421 1,438
Financial investments 2,287 2,279
Trade receivables 1,758 1,887
Inventories 3,239 3,081
Current income tax receivables 49 58
Contract assets 106 85
Other current assets 623 625
Assets classified as held for sale 70 -
Total current assets 9,553 9,453
Property, plant and equipment 5,757 5,545
Goodwill 6,477 7,083
Other intangible assets 3,172 3,483
Right-of-use assets 382 405
Investments accounted for using the equity method 98 100
Non-current income tax receivables 1 2
Deferred tax assets 480 527
Other non-current assets 374 314
Total non-current assets 16,741 17,459
Total assets 26,294 26,912
LIABILITIES AND EQUITY
Short-term financial debt and current portion of long-term financial debt 752 752
Trade payables 2,037 2,260
Current provisions 454 983
Current income tax payables 424 356
Current lease liabilities 72 76
Other current liabilities 1,485 1,161
Liabilities classified as held for sale 6 -
Total current liabilities 5,230 5,588
Long-term financial debt 4,715 4,910
Pensions and similar commitments 293 297
Deferred tax liabilities 329 371
Other non-current provisions 291 289
Non-current lease liabilities 288 310
Other non-current liabilities 214 203
Total non-current liabilities 6,130 6,380
Total liabilities 11,360 11,968
Equity:
Ordinary share capital 2,612 2,612
Additional paid-in capital 6,601 6,579
Retained earnings 4,224 3,506
Other reserves 307 1,067
Own shares (23) (23)
Hybrid capital 1,213 1,203
Total equity 14,934 14,944
Total liabilities and equity 26,294 26,912

Consolidated Statement of Financial Position

For the Business and Trade Press: INFXX202302.054e

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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

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

Consolidated Statement of Cash Flows

Gross and Net Cash Position

The following table shows the gross cash position and the net cash position. Since some liquid funds are held in the form of financial investments which for IFRS purposes are not classified as cash and cash equivalents, Infineon reports on its gross and net cash positions in order to provide investors with a better understanding of its overall liquidity situation. The gross and net cash positions are determined as follows from the Consolidated Statement of Financial Position:

€ in millions 31 Dec 22 30 Sep 22 31 Dec 21
Cash and cash equivalents 1,421 1,438 1,996
Financial investments 2,287 2,279 2,288
Gross cash position 3,708 3,717 4,284
Minus:
Short-term financial debt and current portion of long-term financial debt 752 752 839
Long-term financial debt 4,715 4,910 5,818
Gross financial debt 5,467 5,662 6,657
Net cash position (1,759) (1,945) (2,373)

Free Cash Flow

Infineon reports the Free Cash Flow figure, defined as cash flows from operating activities and cash flows from investing activities, both from continuing operations, after adjusting for cash flows from 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, as dividends, debt-servicing obligations and other fixed disbursements have not been deducted. Free Cash Flow should not be seen as a replacement or as a superior performance indicator, but rather as a useful item of information in addition to 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 determined in accordance with IFRS. Free Cash Flow only includes amounts from continuing operations and is derived as follows from the Consolidated Statement of Cash Flows:

€ in millions Q1
FY 2023
Q4
FY 2022
Q1
FY 2022
Cash flow from operating activities1 631 1,580 796
Cash flow from investing activities1 (608) (1,175) (529)
Purchases of (proceeds from sales of) financial investments, net 2 304 111
Free Cash Flow 25 709 378

1 From continuing operations

For the Business and Trade Press: INFXX202302.054e

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.: +1 408 456 1980 Tel.: +65 6876 3070 Tel.: +86 21 6101 9199 Tel.: +81 3 4595 7079

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

€ in millions Q1
FY 2023
Q4
FY 2022
Q1
FY 2022
Profit (loss) for the period 728 735 457
Plus: profit (loss) from discontinued operations, net of income taxes 1 (5) 4
Adjustments to reconcile to cash flows from operating activities:
Depreciation and amortization 429 443 393
Other expenses and income 269 205 161
Change in assets, liabilities and equity (670) 408 (132)
Interests received and paid (33) (5) (36)
Income taxes received (paid) (93) (201) (51)
Cash flows from operating activities from continuing operations 631 1,580 796
Cash flows from operating activities from discontinued operations (1) (4) (1)
Cash flows from operating activities 630 1,576 795
Proceeds from sales of (purchases of) financial investments, net (2) (304) (111)
Acquisitions of businesses, net of cash acquired - - (17)
Purchases of other intangible assets and other assets (57) (91) (53)
Purchases of property, plant and equipment (548) (775) (355)
Other investing activities (1) (5) 7
Cash flows from investing activities (608) (1,175) (529)
Proceeds from issuance of (repayment of) short-/long-term financial debt - (558) (5)
Other financing activities (25) (27) (18)
Cash flows from financing activities (25) (585) (23)
Net change in cash and cash equivalents (3) (184) 243
Effect of foreign exchange rate changes on cash and cash equivalents (14) 28 4
Cash and cash equivalents at beginning of period 1,438 1,594 1,749
Cash and cash equivalents at end of period 1,421 1,438 1,996

Condensed Consolidated Statement of Cash Flows

D I S C L A I M E R

The Consolidated Statement of Financial Position, the Consolidated Statement of Income and the (condensed) Consolidated Statement of Cash Flows have been prepared in accordance with IAS 34, "Interim Financial Reporting". The disclosures required by IAS 34 are not made.

The same accounting policies are applied as in the most recently published consolidated financial statements. An exception to this principle is the application of new and revised standards and interpretations that have become effective during the year.

The Quarterly Group Statement is prepared 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.

All figures mentioned in this press release are unaudited.

For the Business and Trade Press: INFXX202302.054e

Bernd Hops (Headquarters) Tel.: +49 89 234 23888 [email protected]
Judy Davies (Americas) Tel.: +1 408 456 1980 [email protected]
Chi Kang David Ong (Asia-Pacific) Tel.: +65 6876 3070 [email protected]
Lin Zhu (Greater China) Tel.: +86 21 6101 9199 [email protected]
Yasuyuki Kamiseki (Japan) Tel.: +81 3 4595 7079 [email protected]

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