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SÜSS MicroTec SE

Quarterly Report Nov 6, 2007

422_10-q_2007-11-06_d727b78a-a5cd-4d7d-ba98-f0517f689f0b.pdf

Quarterly Report

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Vorwort
Geschäftsverlauf
Finanzbericht
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Nine-month Report
1
Januar y

30 September 2007
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-- -- ------------------------------------------------------------------------------------------------------------------------ ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Key Figures Q3/2007

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in Euro million Q3
2007
Q3
2006
Change 9M
2007
9M
2006
Change
Sales and orders
position
Order entry 31.3 37.5 -16.5% 95.5 115.0 -17.0%
Order backlog
as of 09/30
- - - 72.0 82.8 -13.0%
Total sales 22.3 31.3 -28.8% 98.7 113.5 -13.0%
Sales margin -23.6% 4.3% - 0.2% 10.0% -
Gross profit 9.2 14.0 -34.3% 43.2 52.5 -17.7%
Gross margin 41.4% 44.7% - 43.8% 46.2% -
Costs of sales 13.1 17.3 -24.3% 55.4 61.0 -9.2%
EBITDA -3.9 3.1 -225.8% 5.1 19.1 -73.3%
EBITDA margin -17.3% 10.0% 5.1% 16.8% -
EBIT -4.9 1.7 -388.2% 1.3 14.3 -90.9%
EBIT margin -21.8% 5.4% 1.3% 12.6% -
Earnings after tax -5.3 1.4 -478.6% 0.2 11.3 -98.2%
Basic earnings
per share
-0.31 0.08 -487.5% 0.01 0.67 -98.5%
Balance sheet
Shareholders' equity - - - 99.1 95.1 4.2%
Equity ratio - - - 68.1% 61.1% -
Return on equity -5.3% 1.4% - 0.2% 11.9% -
Balance sheet total - - - 145.6 155.7 -6.5%
Net cash - - - 8.3 14.1 -41.1%
Free cash flow -3.1 5.8 -153.4% -7.2 6.9 -204.3%
Other key figures
Capital expenditure 2.8 1.6 75.0% 6.9 5.2 32.7%
Capital expenditure
ratio
12.7% 5.0% - 7.0% 4.6% -
Depreciation and
amortisation
1.0 1.4 -28.6% 3.8 4.8 -20.8%
Employees as of 09/30 - - - 732 741 -1.2%

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Contents

Foreword

02 Foreword by the Management Board
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Sales and Earnings

  • 04 Overview
  • 05 Lithography Divison
  • 06 Substrate Bonder Division
  • 07 Test Systems Division
  • 08 Others Division
  • 09 Sales Development and Order Activity by Regions
  • 09 New Chief Financial Officer Appointed
  • 09 Directors' Dealings as of September 30, 2007

Financial Report (IFRS)

  • 10 Consolidated Statement of Income
  • 14 Consolidated Balance Sheet
  • 16 Consolidated Statement of Cash Flows
  • 18 Consolidated Statement of Shareholders' Equity
  • 20 Segment Information by Business Segment
  • 20 Segment Information by Region
  • 22 Selected Explanatory Notes to the Interim Report of SUSS MicroTec AG as of September 30, 2007

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Service

  • 26 Corporate Calendar
  • 27 Legal Structure of the Group
  • 27 Imprint
  • 28 Contact

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From left to right: Dr. Stefan Schneidewind (Chief Executive Officer)

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02

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Michael Knopp (Chief Financial Officer)

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Dear Shareholders, Business Associates, and Employees of SUSS MicroTec AG,

In the report for the first half of the year, we noted in our foreword that we were confident we would be able to achieve the targets we had set for ourselves – sales and earnings before interest and taxes (EBIT) that were roughly on a par with those of 2006. After a disappointing third quarter, we will no longer be able to achieve this goal. At the six-month mark, we did indicate, that a repeat performance of the high 2006 profit would be a considerable challenge. It was also clear that the low order entry in the first quarter would have an effect on sales and earnings in the third quarter.We had, however, been hoping for a substantial order entry in excess of EUR 40 million.

We must now acknowledge the fact that our customers, especially in Asia, exercised restraint in placing orders in the third quarter and deferred investment in new machinery to a later date. A EUR 31.3 million order entry is without a doubt disappointing and all the more so when sales totaled a mere EUR 22.3 million, leading to a EUR 4.9 million EBIT loss for the quarter.

In view of this development, we must reduce our forecast for the entire 2007 fiscal year. Instead of EUR 150 million in sales and a 10% EBIT margin, we now anticipate approximately EUR 140 million in sales and an EBIT of between EUR 6 million and EUR 7 million.The sales and earnings figures for the third quarter were due primarily to delays in the final acceptance of delivered machinery with the result that sales could no longer be booked before September 30. The adjustment of our forecast is also due to significantly lower expectations for the fourth quarter. Although we will indeed finish strong, it will not be sufficient for us to achieve our original sales and earnings guidance.

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The EUR 72.0 million order backlog as of September 30 makes us optimistic. It will ensure fourth-quarter sales that will enable us to achieve a significantly positive result on both an EBIT basis and after taxes. Moreover, the fourth quarter shows signs of a considerable improvement in new business, the most important indication of which is the high level of new orders in October amounting to at least EUR 22 million. We assume that we will be able to book at least EUR 40 million in new orders in the last three months of 2007.

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In summary, the main message is that SUSS MicroTec will continue to earn a profit in a difficult market environment, though not at the previous year's level. This shows that SUSS MicroTec is much more robust than even five years ago. Today, we are in a position not only to survive hard times, but also to continue to set priorities and look to the future. In 2006 and 2007, for instance,we invested heavily in the Substrate Bonder segment.We now have a competitive product range that should ensure further sales growth in this segment. In addition, our research and development budget is being invested in innovations that are of decisive importance for the industry such as three-dimensional chip bonding, or 3D stacking. We aim to lead the field in this area and – in cooperation with our customers – provide mature solutions.

In this endeavor, we are pleased to have the support of two new Supervisory Board members. Our Management Board colleague from April to September of this year, Dr. Stefan Reineck, was appointed to the Supervisory Board on October 1, taking over from Dr. h.c. Horst Görtz. Secondly, Dr. Christoph Schücking stepped down as a Supervisory Board member on July 6, the day of the Shareholders' Meeting. His place was taken by attorney Heinz-Peter Verspay.

We would like to take this opportunity to thank you all for retaining confidence in us in a far from easy year 2007 and for continuing to believe in the success of SUSS MicroTec AG.

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Garching, November 2007

Dr. Stefan Schneidewind Michael Knopp Chief Executive Officer Chief Financial Officer

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Sales and Earnings

Overview

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04

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SUSS MicroTec Group sales in the first nine months of the current fiscal year totaled EUR 98.7 million, down 13% in comparison to the previous year's EUR 113.5 million. As expected, most of this decline was in the Lithography division (EUR 54.0 million after EUR 67.5 million), whereas sales in other sectors remained relatively stable. Order entry presents a similar picture. In the first three quarters of 2007, it amounted to EUR 95.5 million, 17% less than the previous year, when it totaled EUR 115.0 million.The order backlog as of September 30 was EUR 72.0 million, down 13% in comparison to the previous year's EUR 82.8 million.

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In the nine-month comparison, gross profit margin fell from 46.2% in 2006 to 43.8% in 2007, due primarily to ongoing high pressure on prices by Asian customers in particular. This and failure to achieve our sales forecast weighed down the operating result (EBIT), which fell by 91% from EUR 14.3 million to EUR 1.3 million, equivalent to an EBIT margin of 1.3% after 12.6% in the first nine months of 2006. Earnings after tax fell by 98% in the review period to EUR 0.2 million from EUR 11.3 million.

As a result of the loss in the third quarter and negative free cash flow in the second and third quarters, the net cash position fell by 41% to EUR 8.3 million from EUR 14.1 million.

The main reason for the poor third quarter sales (EUR 22.3 million) were customer acceptance delays in the Test Systems and Substrate Bonder divisions.

Lithography Divison

Sales in the SUSS MicroTec Group's most important division totaled EUR 54.0 million in the first nine months of 2007, compared with EUR 67.5 million the previous year (-20%). The division result fell in this time period from EUR 15.2 million to EUR 6.0 million and order entry was down from EUR 64.5 million to EUR 51.3 million due to a subdued H1 in advanced packaging. The third quarter brought with it the expected recovery in new business. At EUR 21.3 million, it was 23% compared to the second quarter of 2007 (EUR 17.2 million) and 25% up compared to the previous year (EUR 17.2 million). This improvement was due primarily to Advanced Packaging customers in Asia, a trend that will continue in the fourth quarter and extend to the Micro Electro Mechanical Systems (MEMS) sector. Moreover, the solid order backlog will lead to a significant sales increase in the fourth quarter and thereby contribute toward a much more positive division result for the full year.

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The service initiative launched last year, with a considerably wider range of service and training offerings, has achieved significant successes, such as the conclusion of long-term maintenance agreements with important manufacturing customers in the third quarter. Continuous development of service offerings in this area is a key component in establishing SUSS MicroTec even more strongly among manufacturing customers.

On the products side, Gamma XPress, a new coating and development system designed for wafer bumping and LED production, was launched successfully in the market. Gamma XPress is available in several standardized configurations for the most frequent applications in these areas.They include coating and development processes in gold bumping, rewiring metallization, or mass production of LEDs. As these configurations make it possible to reduce delivery times, Gamma XPress offers a crucial competitive edge. The first Gamma XPress was sold to Rohm und Haas Electronics Materials in Nigata, Japan. SUSS MicroTec received another important gamma production cluster order from HD Microsystems LLC in the United States.

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In September, SUSS MicroTec organized jointly with Surface Technology Systems (STS), a leading provider of plasma etching and coating systems, a MEMS technology road show in Europe at which the two companies presented their top-ranking technologies to support the most important new MEMS processes. STS's know-how in the field of reactive ion etching effectively complemented SUSS MicroTec's experience in lithography and wafer bonding. A seminar entitled Embracing the Future was held in Geneva, Eindhoven, and Copenhagen. Further events in Europe are planned.

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Substrate Bonder Division

Sales between January and September 2007 amounted to EUR 11.5 million, down 3% compared to the EUR 11.8 million over the same period in 2006. Order entry was EUR 13.1 million, 4% less than the previous year's EUR 13.6 million. The order backlog as of September 30 was EUR 11.4 million, so it seems realistic that this division will increase sales significantly in comparison to 2006. The nine-month result continues to be burdened by investment in R&D, sales, and marketing amounting to EUR -0.9 million.

Order entry in the third quarter was lower than planned as key customers postponed their orders until the fourth quarter. On the products side, SUSS MicroTec was able to include a first 300-millimeter bonder, the CBCSOI300, in its portfolio and thereby succeed in gaining entry to the highly promising silicon-on-insulator series production market. The new substrate bonder generation, the ELAN range, now consists of three bonders, the CB6L, the CB8, and the CBC300SOI. Further product launches are planned so that SUSS MicroTec is well equipped for the highly promising 3D integration market.

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Foreword + Sales and Earnings + Financial Report

Another success story is the first delivery of a cluster system for series production to a customer in South Korea.

Test Systems Division

January to September sales in this division totaled EUR 18.9 million after EUR 20.7 million in the previous year. Order entry was almost unchanged this the year at EUR 20.3 million (previous year: EUR 20.8 million).The result for the period was a EUR 0.1 million loss after a profit of EUR 1.9 million in 2006, with the third-quarter result balanced.

The newly developed 300-millimeter ProbeShield device characterization system's market launch at SEMICON West in San Francisco in July marked a milestone on the products side. SUSS MicroTec anticipates strong customer interest in the system because it delivers high-precision measurement of new types of circuits on the smallest structures and at the same time provides optimal support for the operator. The benefits of the new ProbeShield were demonstrated to measurement engineers during a road show in five Asian countries.

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In addition, new orders were placed primarily in the opto and MEMS applications field, with demand for our Blue Ray and Croy/Vacuum test systems.

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Others Division

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This division includes photomasks and microoptics business along with the holding function and C4NP (Controlled Collapse Chip Connection New Process). Sales in the first nine months of 2007 were unchanged compared to the previous year at EUR 9.5 million, as was the result (EUR -2.8 million). Order entry declined from EUR 9.1 million to EUR 7.9 million.

The Photomasks business was not quite as good as the previous year. From January to September 2007, both order entry and sales fell from EUR 6.9 million in 2006 to EUR 5.0 million. Microoptics in contrast showed an increase in order entry from EUR 2.2 million to EUR 2.9 million and in sales from EUR 2.5 million to EUR 3.0 million.

Sales Development and Order Activity by Regions

Foreword + Sales and Earnings + Financial Report

From January to September 2007, sales in North America totaled EUR 32.3 million (2006: EUR 37.0 million), in Europe EUR 31.4 million (2006: EUR 31.6 million), and Asia EUR 35.0 million (2006: EUR 44.9 million). These figures make it clear that the principal reason for this year's sales decline is that our customers in Asia are holding back on investment.

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The order entry situation is similar. In North America (EUR 27.1 million after EUR 32.6 million) and Europe (EUR 33.1 million after EUR 35.6 million), the decline was relatively moderate, while in Asia it was more significant – from EUR 46.8 million to EUR 35.3 million – with order entry stable in Japan and down disproportionately in Taiwan.

New Chief Financial Officer Appointed

The Supervisory Board appointed Michael Knopp as the SUSS MicroTec Group's new Chief Financial Officer, effective August 1, 2007. Before joining SUSS MicroTec, he was the commercial manager of Kemmax GmbH, a chemicals company based in Essen, in charge of the finance, controlling, administration/HR, and IT departments. The German company is a part of the Canadian listed Chemtrade Logistics Group with annual sales of approximately EUR 370 million.

Directors' Dealings as of September 30, 2007

Management Board Shares Optionen
Dr. Stefan Schneidewind 13,278 150,000
Dr. Stefan Reineck 600 40,000
Michael Knopp 0 30,000
Supervisory Board Shares Optionen
Dr. Winfried Süss 1,131,000 0
closing associated persons as defined
by § 15a WpHG (Securities Trade Act)
147,443 0
Gerhard Rauter 0 0
Peter Heinz 1,338 0
Prof. Dr. Anton Heuberger 0 0
Dr. e. h. Horst Görtz 17,216 0
Heinz-Peter Verspay 0 0

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Financial Report

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IFRS – Consolidated Statement of Income

Continuing
TEUR 0perations
Sales 20,970
Cost of sales -12,367
Gross profit 8,603
Selling costs -5,899
Research and development costs -1,663
Administration costs -5,326
Other operating income 398
Other operating expenses -1,486
Analysis of net income from operations (EBIT):
EBITDA (Earnings before Interest and Taxes,
Depreciation and Amortization) -4,361
Depreciation and amortization of tangible assets,
intangible assets and investments in subsidiaries -1,012
Net income from operations (EBIT) -5,373
Interest expenses -68
Interest income 129
Income before taxes -5,312
Income taxes -282
Net profit or loss -5,594
Thereof minority interests 40
Thereof equity holders of SUSS MicroTec -5,634
Earnings per share
Basic earnings per share in EUR -0.33
Diluted earnings per share in EUR -0.33

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07/01/ – 09/30/2007 07/01/ – 09/30/2006
Discontinued Continuing Discontinued
0perations Group 0perations 0perations Group
1,316 22,286 30,131 1,209 31,340
-689 -13,056 -16,630 -698 -17,328
627 9,230 13,501 511 14,012
-121 -6,020 -5,088 -314 -5,402
-12 -1,675 -1,360 181 -1,179
19 -5,307 -5,271 -126 -5,397
1 399 603 2 605
-4 -1,490 -938 0 -938
510 -3,851 2,798 328 3,126
0 -1,012 -1,351 -74 -1,425
510 -4,863 1,447 254 1,701
-30 -98 -154 0 -154
13 142 108 0 108
493 -4,819 1,401 254 1,655
-164 -446 -220 -85 -305
329 -5,265 1,181 169 1,350
0 40 52 0 52
329 -5,305 1,129 169 1,298
0.02 -0.31 0.07 0.01 0.08
0.02 -0.31 0.07 0.01 0.08

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IFRS – Consolidated Statement of Income

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12

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Continuing
TEUR 0perations
Sales 93,848
Cost of sales -52,933
Gross profit 40,915
Selling costs -18,009
Research and development costs -5,098
Administration costs -15,863
Other operating income 923
Other operating expenses -2,326
Analysis of net income from operations (EBIT):
EBITDA (Earnings before Interest and Taxes,
Depreciation and Amortization) 4,280
Depreciation and amortization of tangible assets,
intangible assets and investments in subsidiaries -3,738
Net income from operations (EBIT) 542
Interest expenses -235
Interest income 394
Income before taxes 701
Income taxes -872
Net profit or loss -171
Thereof minority interests 188
-359
Thereof equity holders of SUSS MicroTec
Earnings per share
-0.01
Basic earnings per share in EUR
Diluted earnings per share in EUR -0.01

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01/01/ – 09/30/2007 01/01/ – 09/30/2006
Discontinued Continuing Discontinued
0perations Group 0perations 0perations Group
4,803 98,651 109,439 4,019 113,458
-2,501 -55,434 -59,335 -1,656 -60,991
2,302 43,217 50,104 2,363 52,467
-1,122 -19,131 -16,137 -1,180 -17,317
-153 -5,251 -4,714 -69 -4,783
-299 -16,162 -14,717 -450 -15,167
0 923 1,431 60 1,491
-13 -2,339 -2,416 0 -2,416
797 5,077 18,167 894 19,061
-82 -3,820 -4,616 -170 -4,786
715 1,257 13,551 724 14,275
-121 -356 -712 0 -712
28 422 348 0 348
622 1,323 13,187 724 13,911
-207 -1,079 -2,360 -241 -2,601
415 244 10,827 483 11,310
0 188 94 0 94
415 56 10,733 483 11,216
0.02 0.01 0.64 0.03 0.67
0.62 0.03 0.65
0.02 0.01

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IFRS – Consolidated Balance Sheet

TEUR
ASSETS 09/30/2007 12/31/2006
Non-current assets 53,555 52,435
Intangible assets 16,944 14,514
Goodwill 22,206 22,726
Tangible assets 4,529 4,948
Other investments 5 5
Tax assets 598 598
Other assets 386 417
Deferred tax assets 8,887 9,227
Current assets 92,074 104,840
Inventories 58,571 57,964
Accounts receivable 15,016 23,244
Securities 4 9
Tax assets 1,715 1,265
Cash and cash equivalents 11,288 20,459
Other assets 5,480 1,899
Balance sheet total 145,629 157,275

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TEUR
LIABILITIES & SHAREHOLDERS' EQUITY 09/30/2007 12/31/2006
Shareholders' equity 99,101 99,155
Subscribed capital 17,019 17,007
Reserves 82,857 82,339
Accumulated other comprehensive income -1,126 -354
Minority interests 351 163
Non-current liabilities 10,011 11,787
Pension provisions 2,592 2,596
Other provisions 515 586
Financial debt 817 2,677
Other liabilities 70 195
Deferred tax liabilities 6,017 5,733
Current liabilities 36,517 46,333
Other provisions 3,029 5,030
Tax liabilities 1,254 1,338
Financial debt 2,177 3,116
Accounts payable 5,955 6,418
Other liabilities 24,102 30,431
Balance sheet total 145,629 157,275

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IFRS – Consolidated Statement of Cash Flows

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16

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TEUR 01/01/ –
09/30/2007
01/01/ –
09/30/2006
Net profit or loss 244 11,310
Amortization of intangible assets 2,621 3,023
Depreciation of tangible assets 1,199 1,763
Profit or loss on disposal of intangible
and tangible assets
78 2
Profit or loss on disposal of assets and liabilities
from discontinued operations
-103 0
Change of reserves on inventories 1,883 1,619
Change of reserves for bad debts -351 391
Non-cash stock based compensation 442 263
Non-cash income from the reversal of provisions -174 -199
Non-cash interest expenses from increase
of convertible debt
14 81
Other non-cash effective income and expenses 2,349 1,686
Change in inventories -9,074 -14,031
Change in accounts receivable 6,611 5,993
Change in other assets -776 -713
Change in pension provisions 36 89
Change in accounts payable 619 909
Change in other liabilities and other provisions -7,480 24
Change of deferred taxes 624 -114
Cash Flow from operating activities -1,238 12,096

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TEUR 01/01/ –
09/30/2007
01/01/ –
09/30/2006
Payments in tangible assets -1,597 -1,668
Payments in intangible assets -5,346 -3,508
Proceeds from disposal of intangible
and tangible assets
6 0
Proceeds from disposal of non-current
assets held for sale
1,000 0
Cash Flow from investing activities -5,937 -5,176
Increase of bank loans 0 478
Repayment of bank loans -1,786 -7,150
Repayment of convertible bond 0 -3,622
Change of current bank liabilities 296 -1,691
Change in other financial debt -127 -54
Proceeds from issuance of common stocks 32 12
Cash Flow from financing activities -1,585 -12,027
Adjustments to funds caused by
exchange-rate fluctuations -411 -326
Change in cash and cash equivalents -9,171 -5,433
Funds at beginning of the year 20,459 26,325
Funds at end of the period 11,288 20,892
Cash flow from operating activities includes:
Interest paid during the period 342 579
Interest received during period 422 348
Tax paid during the period 873 894
Tax refunds during the period 402 35

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IFRS - Consolidated statement of shareholder´s equity

Number of
shares
Common Additional
paid-in
TEUR (in thousands) stock capital
As of January 01, 2006 16,793 16,793 90,673
Issuance of shares:
Exercise of stock options
11 11 1
Issuance of subscription rights 263
Net profit loss or loss
Unrealized loss from securities
net of tax
Foreign currency adjustment
As of September 30, 2006 16,804 16,804 90,937
As of January 01, 2007 17,007 17,007 91,573
Issuance of shares:
Exercise of stock options
12 12 20
Issuance of subscription rights 442
Net profit loss or loss
Unrealized loss from securities
net of tax
Foreign currency adjustment
As of September 30, 2007 17,019 17,019 92,035

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Earnings Retained Accumulated
other Com
prehensive
Minority
reserve Earnings Income interests Total
433 -24,466 683 49 84,165
12
263
11,216 94 11,310
-24 -24
-644 -644
433 -13,250 15 143 95,082
433 -9,667 -354 163 99,155
32
442
56 188 244
-6 -6
-766 -766
433 -9,611 -1,126 351 99,101

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IFRS Segment Reporting

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Segment information by business segment

9M/2007 9M/2006 9M/2007 9M/2006
53,961 67,544 11,524 11,787
5,971 15,158 -868 192
-1,202 -1,417 -271 -54
59,010 64,416 21,334 17,467
13,599 13,599 0 0
-16,984 -24,853 -4,839 -3,815
2,391 2,459 790 808
2,391 2,299 790 808
0 160 0 0
1,525 1,408 2,952 925
311 299 98 89
Lithography Substrate Bonder

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Segment information by region

Sales Capital expenditure
TEUR 9M/2007 9M/2006 9M/2007 9M/2006
Europe 31,403 31,367 3,411 3,042
North-America 32,234 37,029 3,270 1,888
Japan 10,370 11,066 195 49
Rest of asia 24,616 33,717 67 51
Rest of world 28 279 0 146
Consolidation effects 0 0 0 0
Total 98,651 113,458 6,943 5,176

20

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Device Bonder Test systems Other Total
9M/2007 9M/2006 9M/2007 9M/2006 9M/2007 9M/2006 9M/2007 9M/2006
4,803 4,019 18,929 20,714 9,434 9,394 98,651 113,458
715 724 -127 1,911 -2,837 -2,799 2,854 15,186
173 -461 -71 43 -429 -185 -1,800 -2,074
1,164 7,340 16,422 16,981 19,460 16,597 117,390 122,801
0 0 4,143 4,416 4,464 5,008 22,206 23,023
-2,184 -3,032 -3,261 -4,627 -4,115 -4,165 -31,383 -40,492
6 140 247 235 386 1,144 3,820 4,786
6 140 247 235 386 1,144 3,820 4,626
0 0 0 0 0 0 0 160
9 39 280 177 2,177 2,627 6,943 5,176
36 45 138 130 177 178 760 741
Assets
9M/2007 9M/2006
72,027 76,851
40,957 43,064
4,610 6,106
625 630
2,724 3,666
-3,553 -7,516
117,390 122,801

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Selected Explanatory Notes to the Interim Report of SUSS MicroTec AG as of September 30, 2007

1. General accounting policies

The consolidated financial statements of SUSS MicroTec AG as of December 31, 2006 were prepared in accordance with International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) and valid as of the balance sheet date. The interim Group financial statements as of September 30, 2007, which have been prepared in accordance with International Accounting Standard (IAS) 34 "Interim Financial Reporting", have been drawn up using the same accounting methods as in the 2006 Group financial statements.

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All interpretations of the International Financial Reporting Interpretations Committee (IFRIC), which are mandatory as of September 30, 2007 have also been applied.

For additional information on the individual accounting methods applied, please refer to the consolidated financial statements of SUSS MicroTec AG as of December 31, 2006.

SUSS MicroTec AG applies IFRS7 "Financial Instruments: Disclosures" since January 1, 2007. The application of the standard has no impact on the assets, financial position and result of operations net of SUSS MicroTec, but will lead to more extensive disclosures on financial instruments in the Group financial statements for the year ended December 31, 2007.

The interim financial statements were neither audited by the group's auditors, KPMG Deutsche Treuhand-Gesellschaft, Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft, nor did they undergo an auditing review.

All amounts are indicated in thousands of euros (TEUR) unless otherwise noted.

2. Changes in the Group structure

The financial statements of SUSS MicroTec AG and all of the major companies for which there is a group control option according to the control principle, irrespective of the level of participating interest, are included in the consolidated financial statements.

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Foreword + Sales and Earnings + Financial Report

In the third quarter, SUSS MicroTec AG sold off its inactive interest in SUSS MicroTec Laboratory Equipment GmbH to SUSS MicroTec Lithography GmbH. Subsequently, SUSS MicroTec Laboratory Equipment GmbH was merged with SUSS MicroTec Lithography GmbH. This change in the Group structure has no impact on the result of operations, financial position and net assets of the Group.

Apart from that, no changes of Group structure occured within the third quarter.

3. Discontinued operations "Device Bonder"

By the terms of a purchase contract dated July 16, 2007, SUSS MicroTec AG sold its business with Device Bonders. SUSS MicroTec S.A.S., located in St. Jeoire, France, a wholly owned subsidiary of the holding company, agreed with the management of SMT S.A.S. to sell the Device Bonder business to a company held by the management of SMT S.A.S. under a management buyout (MBO).

Under an asset deal, all material assets and liabilities of SMT S.A.S. belonging to the Device Bonder business were sold. The transfer of the device bonder business took place with economic effect from January 1, 2007.The purchase price is EUR 2.0 million and corresponds approximately to the difference between the assets transferred and the liabilities assumed by the purchaser as of January 1, 2007. In addition, all cash-effective changes of transferred assets and assumed liabilities in the period form January 1, 2007 until closing day will be compensated by a cash settlement between contractual partners. From a group perspective, SMT Group realized a gain of EUR 0,1 million out of the disposal of Device Bonder related assets and liabilities.

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The Consolidated Statement of Cash Flows contains the following components relating to discontinued operations:

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Discontinued operations
01/01/-09/30/ 01/01/-09/30/
in TEUR 2007 2006
Cash flow from operating activities -1,516 1,804
Cash flow from investing activities -25 -23
Cash flow from financing activities -146 -441

4. Facts subject to reporting requirements

The increase of other current assets as of September 30, 2007 mainly derives from residual parts of the purchase price for the Device Bonder business in an amount of EUR 2.8 million.

There were no further circumstances during the interim reporting period which had any impact on the assets, liabilities, shareholders' equity, period results or cash flow and which were unusual due to their type, extent or frequency.

5. Revision of estimates

If estimates were made within the scope of the interim reporting, they shall remain essentially unchanged in methodology within the fiscal year and in the fiscal year comparison.

In contrast to the method of approach at year-end, the income tax expense in each interim reporting period is recorded on the basis of the best estimate of the weighted average annual income tax rate expected for the entire fiscal year.

As a result of valuation allowances made to capitalized loss carry-forwards in the past, SUSS MicroTec AG is presently assuming an annual income tax rate that will be considerably lower than the expected income tax rate of 37%. Following the corporate tax reform act 2008, which was passed by

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the German Federal Council (upper house of parliament) on July 6, 2007, tax rates in Germany will be considerably reduced.Thus, estimated tax rate for SUSS MicroTec AG and its German subsidiaries will amount to approximately 28% from the beginning of financial year 2008. This made a revaluation of the Group's tax position necessary. Due to the backlog of deferred tax assets in Germany the SUSS MicroTec Group faced an additional, non cash-effective expense of EUR 0.9 million in the third quarter.

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Foreword + Sales and Earnings + Financial Report

Furthermore, there were no changes subject to reporting requirements that have a significant impact on the current interim reporting period.

6. Debenture bonds or equity securities

No issues, buybacks or repayments were effected during the reporting period, either for debenture bonds or for other equity securities.

7. Dividends paid

No dividends were paid out or proposed for disbursement during the reporting period.

8. Significant events after the close of the interim reporting period

There were no significant events subject to reporting requirements after the close of the interim reporting period.

9. Contingent liabilities and contingent claims

There are no contingent claims. There were no significant changes in contingent liabilities with respect to the reporting time frame of December 31, 2006.

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10. Earnings per share

The undiluted earnings per share are determined by dividing the net income for the period accruing to the shares (after minority interests) by the average number of shares.

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To determine the diluted earnings per share, the profit for the period to be attributed to the shareholders (after minority interests), as well as the weighted average of the shares in circulation, must be adjusted for the effects of all potentially diluting shares.

Corporate Calendar 2007

November,14 Shareholders' Equity Forum of the German
Stock Exchange, Frankfurt a. M./Germany
December, 05-07 SEMICON Japan, Chiba

Forward-looking statements: The reports contain forward-looking statements. Statements that are not historical facts, including statements about our beliefs and expectations, are forward-looking statements. These statements are based on current plans, estimates and projections, and you should not place too much reliance on them. Forward-looking statements speak only as of the date they are made, and we undertake no obligation to update any of them in light of new information or future events. Forward-looking statements involve inherent risks and uncertainties. We caution you that a number of important factors could cause actual results or outcomes to differ materially from those expressed in any forwardlooking statement.

Imprint

Published by: SUSS MicroTec AG
Edited by: Investor Relations, Group Accounting &
Financial Reporting
Concept and design: IR-One AG & Co., Hamburg
Printer: Hartung Druck + Medien GmbH, Hamburg
Translation: EnglishBusiness GbR, Hamburg

Foreword + Sales and Earnings + Financial Report

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Contact

SUSS MicroTec AG Schleißheimer Strasse 90 85748 Garching, Germany Phone: +49 (0)89-32007-0 E-mail: [email protected]

Investor Relations Phone: +49 (0)89-32007-454 E-mail: [email protected]

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SUSS MicroTec AG, Garching (DE)

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