Key Figures

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Sales and orders position Order entry 37.5 36.9	1.7%

		64.2	77.5	-17.1%
Order backlog as of 06/30 - -	-	64.8	77.2	-16.0%
37.0 43.1 Total sales	-14.2%	76.4	82.1	-7.0%
5.5% 14.6% Sales margin	-	7.2%	12.1%	-
Gross profit 17.4 20.9	-16.8%	34.0	38.5	-11.6%
Gross margin 47.0% 48.5%	-	44.5%	46.8%	-
Costs of sales 19.6 22.2	-11.7%	42.4	43.7	-2.9%
EBITDA 3.6 9.3	-61.1%	8.9	15.9	-44.0%
9.8% 21.6% EBITDA margin		11.7 %	19.4 %	-
2.2 7.8 EBIT	-71.5%	6.1	12.6	-51.3%
EBIT margin 6.0% 18.0%		8.0%	15.3%	-
Earnings after tax 2.0 6.3	-68.0%	5.5	10.0	-44.7%
Basic earnings per share 0.11 0.37	-70.3%	0.32	0.59	-45.8%
Balance sheet
- - Shareholders' equity	-	104.7	93.6	11.9%
Equity ratio - -	-	70.2%	61.5%	-
Return on equity 1.9% 6.7%	-	5.3%	10.6%	-
Balance sheet total - -	-	149.3	152.2	-1.9%
- - Net cash	-	11.7	8.4	38.8%
-4.6 -5.5 Free cash flow	16.4%	-4.1	1.2	>-100.0%

Other key figures
Capital expenditure 2.4 1.9	24.1%	4.1	3.6	13.8%
Capital expenditure ratio 6.4% 4.4%	-	5.4%	4.4%	-
Depreciation and amortisation 1.4 1.5	-8.3%	2.8	3.4	-16.5%
- - Employees as of 06/30	-	780	708	10.2%

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Foreword

02			Foreword by the Management Board
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Interim Management Report as of June 30, 2007

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04 Report on the Earnings, Financial and Assets Position
14 Report on Forecasts and Other Statements
on likely Developments
15 Report on Risks and Opportunities
17 Report on Significant Business with Related Parties

Interim Financial Statements (IFRS)

18 Consolidated Statement of Income
22 Consolidated Balance Sheet
24 Consolidated Statement of Cash Flows
26 Consolidated Statement of Shareholders' Equity
28 Segment Information by Business Segment
28 Segment Information by Region
30 Selected Explanatory Notes to the Interim Financial Statements of SUSS MicroTec AG as of June 30, 2007
35 Assurance of the Legal Representatives

Service

35 Corporate Calendar
36 Legal Structure of the Group
36 Imprint

Contact

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

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Dr. Stefan Reineck (Member of the Board)

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

As relatively weak order entry in the first quarter (EUR 26.7 million) caused us some concern we are relieved to be able to report that business has continued to pick up and that between April and June 2007 we booked EUR 37.5 million (Q2/06: EUR 36.9 million) in new orders. Order entry is, after all, the key indicator for future developments in our industry. We are also highly satisfied with the sales trend. Second-quarter sales totaled EUR 37.0 million (Q2/06: EUR 43.1 million). In addition, we achieved positive results once more, in terms of both operating profit and earnings after taxes. SUSS MicroTec is and remains profitable – which is a definite challenge in our cyclical industry.

The picture for the first half of the year is likewise positive. With EUR 76.4 million in sales (H1/06: EUR 82.1 million), an order backlog of EUR 64.8 million (H1/06: EUR 77.2 million) and an order entry of EUR 64.2 million (H1/06: EUR 77.5 million) between January and June of this year, we are confident that we will achieve the targets we have set ourselves. As emphasized on more than one occasion, we aim to keep sales and EBIT margin at roughly the same level as last year. In view of ongoing pressure on margins, the latter key figure is sure to present the greater challenge.We are nevertheless optimistic given the further growth forecast for our MEMS and Packaging areas (see Outlook). From discussions with customers, we know that high investment in 2006 must first be digested and that it was the main reason for orders being postponed or canceled in the first half of 2007. In all likelihood, that will change in the remaining six months of this year. We anticipate higher order entries, especially in the third quarter, even if the lower order entry in the first quarter will make its mark on sales and earnings then,too.

Alongside the good key figures, there are further reasons for a positive view of the future. In July, after lengthy negotiations, we succeeded in disposing of the Device Bonder business in a management buyout. We would have been unable to serve lucrative growth markets such as 3D integration with our device bonders without making heavy investments. Furthermore, the sale is in keeping with our strategy of concentrating on a few core business areas. Synergies between the Device Bonder segment and other segments were limited.

Foreword + Interim Management Report + Interim Financial Statements

A further highlight is the progress with C4NP. During the Semicon West trade show in San Francisco, our C4NP joint development partner IBM announced that the latest chip generation is now being manufactured on SUSS MicroTec tools using this technology and has been shipped to customers. IBM has also confirmed that with the new technology the anticipated yield, meaning the proportion of zero-defect microchips, will be 99.7 percent.That fulfills an important precondition for establishing C4NP as an innovative manufacturing process with potential customers in 2008.

We see all of this as good news for our shareholders. The performance of the SUSS MicroTec share shows that market participants agree. At the Shareholders' Meeting held on July 6 in Munich, all agenda items were approved by substantial majorities.We would like to take this opportunity to thank you all for the confidence you have shown in us. This is an additional incentive for us and we promise to do our utmost in the two remaining quarters of 2007 to present you at the end of the fiscal year with balance sheet results no less satisfying than those for 2006 – with sales of about EUR 150 million and an EBIT margin of again around 10 percent.

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Garching, August 2007

Dr. Stefan Schneidewind Dr. Stefan Reineck Chief Executive Officer Member of the Board

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Interim Management Report as of June 30, 2007

1. Report on the Earnings, Financial and Assets Position

Overview of the Course of Business

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The first six months of 2007 were characterized by a somewhat limited level of economic activity in the sales markets that are of relevance for SUSS MicroTec after a boom year in 2006. The so-called packaging foundries in Asia especially exercised restraint in placing orders, as expected. The consequence was that key figures such as sales (-7.0 percent), order entry (-17.1 percent) and order backlog (-16.0 percent as of June 30, 2007) failed to reach the previous year's level. The figures for the second quarter did, however, show a significant recovery in the level of business.

The restraint exercised by key customers brought pressure to bear on margins and led to a fall in gross profit margin in the first half of the year from 46.8 percent in 2006 to 44.5 percent in 2007. The second quarter of 2007, however, showed a gross margin higher than this average level once more at 47.0 percent. In the second quarter the product mix did not exercise a significant influence on the margin.

The above factors led to a reduction in earnings before interest and taxes (EBIT) in the first half from EUR 12.6 million to EUR 6.1 million, with an especially negative trend in the second quarter (EUR 2.2 million after EUR 7.8 million in Q2/06).The first-half EBIT margin was down year on year accordingly from 15.3 to 8.0 percent. Here too the second quarter made a disproportionately large contribution toward the decline (6.0 percent after 18.0 percent in Q2/06). First-half earnings after taxes (EAT) were down 44.7 percent on the year from EUR 10.0 million to EUR 5.5 million. Again, the decline was steeper in the second quarter (-68.0 percent or EUR 2.0 million after EUR 6.3 million in Q2/06).

Delays in customer prepayments had a negative effect on free cash flow, which was negative in the first half (EUR -4.1 million after EUR 1.2 million in H1/06). Here too the second quarter of 2007 was crucial.

Book losses on intra-Group foreign currency loans exercised less of an influence on the result than in the first half of 2006 because the US Dollar fell less against the Euro between January and June 2007 than in the same period the previous year.

Sales and Order Trends by Regions

Sales in the second quarter of 2007 were down on the year in all regions. They remained relatively stable in the US and Japan, whereas Europe recorded a stronger sales decline. Europe, in contrast, reported an improved order entry (EUR 12.6 million after EUR 10.4 million), as did Japan (EUR 4.5 million after EUR 2.9 million). SUSS MicroTec received significantly fewer orders from other Asian countries, especially Taiwan.

Foreword + Interim Management Report + Interim Financial Statements

Half-year comparison reveals that in order entry only Japan showed an improvement (from EUR 8.5 million to EUR 9.2 million). Europe reported fewer orders (EUR 20.6 million) than in the first half of 2006 (EUR 22.9 million), as did America (EUR 20.4 million after EUR 21.3 million).The strongest decline in orders was in Asia excluding Japan – from EUR 24.8 million to EUR 14.0 million.

Sales declined in the US (from EUR 26.8 million to EUR 24.3 million) and in Asia excluding Japan (from EUR 25.7 million to EUR 19.9 million), whereas in Japan they remained stable (from EUR 7.7 million to EUR 7.5 million) and in Europe they even improved (from EUR 21.6 million to EUR 24.7 million).

Lithography Segment

In what for SUSS MicroTec is the most important business segment sales totaled EUR 43.2 million (H1/06: EUR 51.7 million). Order entry was EUR 30.0 million (H1/06: EUR 47.3 million), the second quarter (EUR 17.2 million) showing a distinct improvement on the first (EUR 12.7 million). The segment result was down – due to the decline in sales – from EUR 13.7 million to EUR 8.3 million. In the second quarter good margins in the Mask Aligner business partly offset the lower margins in the Coater business. The EUR 33.3 million order backlog at the end of June 2007 ensures high utilization of production capacity and further stable development of sales and results.

Special mention must be made of the successful market launch of the DSM200, a new automated front to back side metrology system for MEMS production customers, and of strategically valuable new customers gained in the resist manufacturer and MEMS segments in the first half of the year. + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

For the new spray coating technology SUSS MicroTec achieved a further important market success in the pressure sensor production segment. Grundfos, a leading pump systems manufacturer, uses internally developed high-performance sensors to optimize performance and reduce energy consumption. These sensors will in the future be manufactured using SUSS MicroTec spray coating technology. The decisive factors for Grundfos were the SUSS MicroTec spray coating process's outstanding process results with an extreme topography and sharp edges.

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Follow-on orders in the 300mm packaging (Europe) and LED production (Asia) sectors and further orders of the new Mask Aligner flagship MA200Compact (MEMS and packaging in Asia, the US and Europe) round off a positive picture. Another promising product innovation is the Gamma Xpress Coater with dedicated configurations for the packaging, gold bumping and LED production markets.This tool can be supplied quickly once the customer's order has been received.

Substrate Bonder Segment

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Sales in the first half of 2007 were, at EUR 9.9 million, higher than in the previous year (EUR 8.6 million). Order entry totaled EUR 12.0 million (H1/06: EUR 6.4 million) and the order backlog amounted to EUR 12.2 million, so this segment could well exceed EUR 20 million for the first time in 2007. SUSS MicroTec will thereby soon become the market leader in this segment. Continued R&D Investment in this division (EUR 1.6 million after EUR 0.5 million in H1/06) is therefore starting to pay dividends, although higher marketing and sales costs still burden the first-half result, which was EUR -0.3 million (H1/06: EUR -0.1 million).

Due to this investment the US Substrate Bonder team now has a first-rate product portfolio at its disposal with which to gain further market shares. It includes the CB8 Substrate Bonder from the ELAN series and CBC300SOI, the first 300mm Substrate Bonder that is suitable for silicon-on-insulator production. Other product launches are scheduled to follow in the second half of the year. Moreover, the first machine was shipped for the promising 3D integration growth market.

Test Systems Segment

The Test Systems segment achieved first-half 2007 sales of EUR 12.4 million, which was roughly on a par with 2006's first-half figure of EUR 12.7 million. Order entry totaled EUR 13.0 million (H1/06: EUR 13.3 million). The segment result was slightly negative at EUR -0.2 million (H1/06: EUR 0.9 million). This was due to a lower gross yield margin as a consequence of ongoing pressure on margins and to high expenses in sales in Asia and to higher product development expenses in the first half. Mention must above all be made here of the opening of an applications and metrology center in Singapore. This location, which will be an important service point for SUSS MicroTec customers in Asia, boasts the latest test equipment. In addition, the further developed ProbeShield Device Characterization System presented at the SEMICON West trade show in July should meet with keen customer interest. This machine makes possible the highest level of precision in measuring the properties of the latest circuits.

Foreword + Interim Management Report + Interim Financial Statements

In general it can be said that orders came increasingly from the optoelectronics market (LEDs and infrared sensors), whereas traditional markets such as error analysis and microchip characterization showed no growth.

Device Bonder Segment

SUSS MicroTec AG having intensified its efforts to dispose of its Device Bonder business in the second quarter, Device Bonder division activities were classified in the interim report as a discontinued operation. Please see the relevant section in the Selected Explanatory Notes.

Sales totaled EUR 3.5 million in the books after EUR 2.8 million in the first half of 2006. Order entry totaled EUR 3.0 million (H1/06: EUR 4.1 million) and the segment result was EUR 0.2 million (H1/06: EUR 0.5 million).

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The Group's Earnings Position

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As expected, the first half of 2007 was characterized by temporary weakness in the semiconductor equipment industry. Whereas in 2006 a timely delivery commitment was the crucial criterion for clinching a deal, customers were able to push through price reductions in the first six months of this year in view of the generally lower level of investment activity.

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Lower sales and a flat level of economic activity in the industry led to a decline in gross yield margin from 46.8 to 44.5 percent. In addition, selling off what in part was value-adjusted machinery in the Device Bonder segment in 2006 led to one-off factors that could naturally not be repeated in 2007.

Inventories were down by 12.9 percent from EUR 58.0 million to EUR 50.5 million. Reclassification of SMT S.A.S.'s Device Bonder-related as assets held for sale accounted for EUR 5.2 million, or most of this decline. In addition, the lower volume of business in the Lithography segment, especially in Coaters, led to corresponding reductions in inventories. The significantly higher order backlog in the Substrate Bonder segment and progress in our cooperation with IBM had a countervailing effect. A sustainable optimization of inventories continues to be a main focus of our endeavors.

Administration and sales expenses rose by 10.6 percent on the year. The EUR 1.2 million (10.1 percent) rise in sales costs was due above all to a strategic increase in personnel (+42 employees) in service, direct sales and sales support.

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Other operating income and expenditure includes EUR 0.2 million in book losses on intra-Group foreign currency loans due to a weakening of the US dollar and the yen in the first half of 2007. The corresponding figure in the previous year was book losses totaling EUR 0.4 million.

In tax expenditure the pro rata write-up of previous value adjustments to deferred taxation on loss carryovers had a positive effect on the Group's tax rate.

Net sales per employee were down 15.7 percent on the year (from TEUR 116 to TEUR 98).

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Group earnings after taxes were EUR 5.5 million (previous year: EUR 10.0 million). Basic earnings per share were EUR 0.32 after EUR 0.59 in the previous year. Key figures developed as follows:

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Development of Key Figures in EUR million

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The Group's Financial and Assets Position

In the first half of fiscal year 2007 the net cash position – the balance of cash and cash equivalents and financial liabilities – was EUR 11.7 million. Compared with December 31, 2006 this figure was down EUR 3.4 million. While financial liabilities were down insignificantly, cash and cash equivalents held were down from EUR 20.5 million on December 31, 2006 to EUR 15.9 million. In financial liabilities EUR 1.3 million due to banks was reclassified as relating to discontinued operations.

The decline in cash and cash equivalents was due primarily to the fact that in spite of positive earnings after taxes cash flow from operating activities was merely balanced, compared with a surplus of EUR 4.8 million in the previous year. This was due in particular to a EUR 10.3 million reduction in customer prepayments compared with December 31, 2006.This trend was apparent in the first quarter and continued in the second.

Cash flow from investment activity rose by EUR 0.5 million year on year and amounted to EUR -4.1 million in all as of June 30, 2007. Investments made in the first half of 2007 related especially to C4NP project development and to further Substrate Bonder development.

Free cash flow totaled EUR -4.1 million in mid-year compared with EUR 1.2 million as of June 30, 2006.

Foreword + Interim Management Report + Interim Financial Statements

In addition to the cash and cash equivalents held the Group had at its disposal as of June 30, 2007 credit lines amounting to approximately EUR 17 million that are mainly secured by the banks' customary collateral requirements and bound by financial covenants. The Group therefore has sufficient financial resources at its disposal to finance its operating activities.

Along with the goodwill, non-current assets consist mainly of in-house development work capitalized as assets. The largest individual item is the C4NP project, for which development work totaling EUR 6.8 million (December 31, 2006: EUR 5.7 million) was capitalized as assets on the midyear reporting date.

The decline in fixed assets of approximately EUR 0.9 million is due primarily to the reclassification of the real estate in St. Jeoire. It is allocated to the Device Bonder segment and listed as of June 30, 2007 under assets held for sale.

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Deferred taxes were almost unchanged on December 31, 2006 and consisted primarily of capitalized loss carryovers.The use of loss carryovers in connection with the mid-year profit leads to a reduction in deferred taxes but this reduction is offset by pro rata write-ups resulting from valuation of loss carryovers of which use may be made in the future.

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The structure of the Group's working capital has changed significantly compared with December 31, 2006. These changes are mainly a result of the following balance sheet items. Inventories were down from EUR 58 million to EUR 50.5 million, with most (EUR 5.2 million) of this decline due to reclassification of SMT S.A.S.'s Device Bonder-related inventories as assets held for sale. Trade receivables included fewer tied amounts at EUR 19.8 million (EUR 3.4 million less than on December 31, 2006). Customer prepayments included under other current liabilities were down EUR 10.3 million on the last balance sheet date. This decline corresponds to the lower order backlog (down EUR 13.7 million on December 31, 2006) and, primarily, to the delay in customer prepayments that is characteristic of a temporary cooling-off of demand.

Due to the lower balance sheet total and the increase in equity the equity ratio rose yet again from 63 percent as of December 31, 2006 to 70 percent.

Investments

Due to the Company's structure, investments in fixed assets are of minor importance. In the first half of 2007 they were a mere EUR 0.9 million accordingly (previous year: EUR 1.2 million). Investments in intangible assets, in contrast, increased significantly compared to the previous year. EUR 3.2 million was invested in the first half (previous year: EUR 2.4 million), especially in development work on the C4NP project and in connection with Substrate Bonding development.

Foreword + Interim Management Report + Interim Financial Statements

Employees with the Group

In the first half of fiscal year 2007, 770 people (previous year: 690) on average were employed by the Group.They were employed by segment as follows:

Development of Employee

Personnel development was mainly in the Substrate Bonder and Lithography divisions and aimed at strengthening the worldwide sales and service structure. Discontinued operations in the Device Bonder business account for around 50 employees and will lead to a corresponding decrease in employee numbers in the second half of the year.

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2. Report on Forecasts and Other Statements on likely Developments

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Report on Forecasts

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Business development at SUSS MicroTec will be influenced in the second half of 2007 and beyond by exogenous and endogenous factors. In this Forecast Report we deal briefly with these factors that we and leading industry observers see as crucial for the success of our Company.

Exogenous Indicators

Development of the Semiconductor Industry

Consumer electronics will this year account for 53 percent of the semiconductor market and has thereby become its largest segment. SUSS MicroTec here sees strong growth in unit production but lower growth in sales revenue because temporary surplus capacities have led to strong pressure on prices, especially in 2007 on DRAM chip prices. Growth in consumer electronics is of relevance for SUSS MicroTec in the MEMS segment, but the temporary negative trend in the DRAM chip segment is of no significance for SUSS MicroTec because SUSS MicroTec is not represented in that segment.

Development of the Semiconductor Equipment Industry

At the SEMICON West trade show in mid-July 2007 the following estimates were published. The equipment market is expected to grow by 1 percent in 2007 after 23 percent in 2006. In the substrate processing equipment segment 3.5 percent growth is now expected for 2007, whereas the SEMI forecast for the Test Equipment segment was a 7.8 percent decline. The best that SUSS MicroTec can hope for is zero growth in this year of transition. Capacities made available in 2006 must evidently first be absorbed before chip manufacturers place new orders.

Anticipated Development in Principal Markets

For this year SUSS MicroTec anticipates an increase in order entry in the third quarter. This assessment, based on customer contacts, tallies with the latest estimates by Dataquest, whose analysts forecast 6.2 percent growth for the entire equipment market. In the Packaging and Assembly Equipment segment, which is important for SUSS MicroTec, Dataquest anticipates 13.1 percent growth in 2008.

Endogenous Indicators

SUSS MicroTec is working on a number of in-house measures aimed at improving further the Company's flexibility and profitability. A start has been made on reorganizing, among other things, sales structures and IT infrastructure and systems. The stated aim in procurement is on reducing costs by optimizing the supplier structure.

Foreword + Interim Management Report + Interim Financial Statements

Other Statements on the likely Development of the Group

Although the current medium-term forecasts and estimates by industry associations and semiconductor and semiconductor equipment industry research institutes vary, SUSS MicroTec assumes that growth will continue, especially in the MEMS and Advanced Packaging markets that it addresses, and especially in Asia, and that SUSS MicroTec will also be able to gain market shares from competitors.This is why SUSS MicroTec reaffirms previous statements on the Group's likely future development. In other words, SUSS MicroTec anticipates over a three to five-year period average annual sales growth of around 10 percent and an EBIT margin of also at least 10 percent. At the same time the gross yield margin is to increase in the long term to between 45 and 47 percent and research and development spending is to be increased gradually to 10 percent of sales revenue. A level of free cash flow is also to be generated that will be sufficient to finance organic growth.

Irrespective of these medium-term objectives, the guidance issued for 2007 – sales at the previous year's level and an EBIT margin of approximately 10 percent – is reconfirmed.

3. Report on Risks and Opportunities

Worldwide high-tech business activity gives rise to general and current risks for the Company.The Management Board has put appropriate measures into place to monitor risks in order to identify in good time trends that constitute a threat to the SUSS MicroTec Group's continued existence.

A distinction is made in risk monitoring between general economic risks and industry and operating risks.

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General Economic Risks and Industry Risks

The Company has identified as general economic risks underlying political conditions, cyclical market fluctuations and market development, market positioning and dependence on individual know-how holders. These risks were outlined in the risk report in the Company's Annual Report for 2006.

No fundamental changes in the risks and opportunities described in the latest Annual Report occurred in the first half of the current fiscal year.

Operating Risks

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The SUSS MicroTec Group sees operating risks as the repercussions on the assets and earnings position of any write-downs in the consolidated balance sheet made necessary by new technological developments by the competition. Other operating risks are price pressure and exchange rate developments, access to capital borrowing and interest-rate risks along with legal risks, especially liability.The last Annual Report included detailed statements on all of these points.

With one exception no fundamental changes to risks and opportunities in connection with operating risks occurred in the first half of 2007. As stated in the last Annual Report, new technological developments by the competition could make parts of the product portfolio and with them part of the Group's future earnings potential obsolete if new technologies were to offer faster, more efficient or less expensive solutions to the same problem.This risk could, especially in the valuation of capitalized development work, make unscheduled value adjustments necessary in the course of future impairment tests. In the first half of 2007 the net book value of capitalized development costs increased by EUR 1.4 million.

Overall Risk

In the first half of fiscal year 2007 no risks were identified in the Group that posed a threat to its continued existence as a going concern. It was at no time under threat in respect of either substance or liquidity. Its current capital base, which is further improved in relation to the year-end 2006 position, was well above the risk-adjusted capital or minimum equity share that must be maintained to cover potential losses.

Risk Management System

The risk management system outlined in the Annual Report for 2006 was used unchanged in the first half of 2007.

Foreword + Interim Management Report + Interim Financial Statements

4. Report on Significant Business with Related Parties

For material business with related parties please see the relevant section in the Selected Explanatory Notes to SUSS MicroTec AG's Consolidated Interim Report as of June 30, 2007 (Note 11).

Garching, August 6, 2007

Dr. Stefan Schneidewind Dr. Stefan Reineck

Directors' Dealings as of June 30, 2007

Management Board	Shares	Optionen
Dr. Stefan Schneidewind	13,278	150,000
Dr. Stefan Reineck	600	40,000
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. Christoph Schücking	500	0
Dr. e. h. Horst Görtz	17,216	0

+ + + + ++++++++++++++++++++++++++++++++++++++

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

Interim Financial Statements

IFRS – Consolidated Statement of Income

	Continuing
TEUR	0perations
Sales	34,974
Cost of sales	-18,667
Gross profit	16,307

Selling costs	-6,751
Research and development costs	-1,579
Administration costs	-5,620
Other operating income	370
Other operating expenses	-738

Analysis of net income from operations (EBIT):
EBITDA (Earnings before Interest and Taxes,
Depreciation and Amortization)	3,355

Depreciation and amortization of tangible assets,
intangible assets and investments in subsidiaries	-1,366

Net income from operations (EBIT)	1,989

Interest expenses	-77
Interest income	126

Income before taxes	2,038
	-162
Income taxes
Net profit or loss	1,876

Thereof minority interests	139
Thereof equity holders of SUSS MicroTec	1,737

Earnings per share
Basic earnings per share in EUR	0.11
Diluted earnings per share in EUR	0.11

+ +

+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ +	+	+	+	+ +	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+
+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ +	+	+	+	+ +	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+
+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ +	+	+	+	+ +	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+

+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ + +	+	+	+	+ +	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+
+	+	+	+	+	+	Foreword + +	+	+	+	+	+	+	+	+	+	+	+	+	+	+	Interim Management Report +	+	+	+ +	+	+	+	Interim Financial Statements + +	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+

+ +++++++++++++++++++++++++++++++++++++++++++++++

++++++++++++++++++++++++++++++++++++++++++ +++ +

04/01/ – 06/30/2007			04/01/ – 06/30/2006
Discontinued		Continuing	Discontinued
0perations	Group	0perations	0perations	Group
1,978	36,952	40,574	2,483	43,057
-902	-19,569	-21,178	-984	-22,162
1,076	17,383	19,396	1,499	20,895

-583	-7,334	-5,699	-517	-6,216
-103	-1,682	-1,419	-60	-1,479
-164	-5,784	-4,481	-246	-4,727
0	370	670	46	716
0	-738	-1,420	0	-1,420


267	3,622	8,534	770	9,304


-41	-1,407	-1,487	-48	-1,535

226	2,215	7,047	722	7,769

-30	-107	-146	-31	-177
12	138	142	8	150

208	2,246	7,043	699	7,742

-69	-231	-1,216	-231	-1,447

139	2,015	5,827	468	6,295

0	139	23	0	23
139	1,876	5,804	468	6,272


0.00	0.11	0.34	0.03	0.37
0.00	0.11	0.33	0.03	0.36

+ + + + ++++++++++++++++++++++++++++++++++++++

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

IFRS – Consolidated Statement of Income

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

	Continuing
TEUR	0perations
Sales	72,878
Cost of sales	-40,566
Gross profit	32,312

Selling costs	-12,112
Research and development costs	-3,434
Administration costs	-10,537
Other operating income	675
Other operating expenses	-991

Analysis of net income from operations (EBIT):
EBITDA (Earnings before Interest and Taxes,
Depreciation and Amortization)	8,639

Depreciation and amortization of tangible assets,	-2,726
intangible assets and investments in subsidiaries
Net income from operations (EBIT)	5,913

Interest expenses	-158
Interest income	265

Income before taxes	6,020

Income taxes	-592

Net profit or loss	5,428

Thereof minority interests	148
Thereof equity holders of SUSS MicroTec	5,280

Earnings per share
Basic earnings per share in EUR	0.32
Diluted earnings per share in EUR	0.31

+ + + + + + +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ +	+	+	+	+ +	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+
+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ +	+	+	+	+ +	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+
+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ +	+	+	+	+ +	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+

+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ + +	+	+	+	+ +	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+
+	+	+	+	+	+	Foreword + +	+	+	+	+	+	+	+	+	+	+	+	+	+	+	Interim Management Report +	+	+	+ +	+	+	+	Interim Financial Statements + +	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+

+ +++++++++++++++++++++++++++++++++++++++++++++++

++++++++++++++++++++++++++++++++++++++++++ +++ +

01/01/ – 06/30/2007			01/01/ – 06/30/2006
Discontinued		Continuing	Discontinued
0perations	Group	0perations	0perations	Group
3,486	76,364	79,308	2,810	82,118
-1,812	-42,378	-42,705	-958	-43,663
1,674	33,986	36,603	1,852	38,455

-1,000	-13,112	-11,049	-866	-11,915
-141	-3,575	-3,354	-250	-3,604
-318	-10,855	-9,445	-324	-9,769
0	675	1,191	58	1,249
-9	-1,000	-1,843	0	-1,843



288	8,927	15,368	566	15,934

-82	-2,808	-3,265	-96	-3,361

206	6,119	12,103	470	12,573

-99	-257	-448	-110	-558
15	280	226	15	241

122	6,142	11,881	375	12,256

-40	-632	-2,172	-124	-2,296

82	5,510	9,709	251	9,960

0	148	42	0	42
82	5,362	9,667	251	9,918


0.00	0.32	0.57	0.02	0.59

0.00	0.31	0.56	0.02	0.58

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

IFRS – Consolidated Balance Sheet

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

TEUR
ASSETS	06/30/2007	12/31/2006
Non-current assets	52,896	52,435
Intangible assets	15,882	14,514
Goodwill	22,620	22,726
Tangible assets	4,088	4,948
Other investments	5	5
Tax assets	598	598
Other assets	429	417
Deferred tax assets	9,274	9,227

Current assets	96,357	104,840
Inventories	50,483	57,964
Accounts receivable	19,796	23,244
Securities	6	9
Tax assets	1,376	1,265
Cash and cash equivalents	15,894	20,459
Other assets	2,524	1,899
Assets held for sale	6,278	-




Balance sheet total	149,253	157,275

+ + + + + +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

TEUR
LIABILITIES & SHAREHOLDERS' EQUITY	06/30/2007	12/31/2006
Shareholders' equity	104,734	99,155
Subscribed capital	17,012	17,007
Reserves	87,956	82,339
Accumulated other comprehensive income	-545	-354
Minority interests	311	163
Non-current liabilities	9,739	11,787
Pension provisions	2,578	2,596
Other provisions	533	586
Financial debt	1,128	2,677
Other liabilities	74	195
Deferred tax liabilities	5,426	5,733
Current liabilities	34,780	46,333
Other provisions	3,787	5,030
Tax liabilities	1,789	1,338
Financial debt	3,064	3,116
Accounts payable	3,653	6,418
Other liabilities	18,591	30,431
Liabilities directly related to assets held for sale	3,896	-
Balance sheet total	149,253	157,275

+ + + + ++++++++++++++++++++++++++++++++++++++

Foreword + Interim Management Report + Interim Financial Statements

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

IFRS – Consolidated Statement of Cash Flows

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

TEUR	01/01/ – 06/30/2007	01/01/ – 06/30/2006
Net profit or loss	5,510	9,960
Amortization of intangible assets	1,753	2,174
Depreciation of tangible assets	1,055	1,187
Profit or loss on disposal of intangible and tangible assets	101	2
Change of reserves on inventories	826	1,352
Change of reserves for bad debts	15	70
Non-cash stock based compensation	247	164
Non-cash income from the reversal of provisions	-63	-82
Non-cash interest expenses from increase of convertible debt	10	116
Other non-cash effective income and expenses	-495	-1,077
Change in inventories	2,062	-3,616
Change in accounts receivable	3,472	2,062
Change in other assets	-823	-1,114
Change in pension provisions	22	-38
Change in accounts payable	-1,902	97
Change in other liabilities and other provisions	-11,405	-6,596
Change of deferred taxes	-354	130
Cash flow from operating activities	31	4,791

+ + + + + + +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+
+	+	+	+	+	+	+	Foreword + +	+	+	+	+	+	+	+	+	+	+	+	+	+	Interim Management Report +	+	+	+ +	+	+	Interim Financial Statements +	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+
+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+

+ ++++++++++++++++++++++++++++++++++++++++++ +++ + ++++++++++++++++++++++++++++++++++++++++++ +++ +

+ +++++++++++++++++++++++++++++++++++++++++++++++ +++++++++++++++++++++++++++++++++++++++++++++++++ + ++++++++++++++++++++++++++++++++++++++++++++++++

TEUR	01/01/ – 06/30/2007	01/01/ – 06/30/2006
Payments in tangible assets	-896	-1,222
Payments in intangible assets	-3,224	-2,399
Cash flow from investing activities	-4,120	-3,621

Increase of bank loans	0	378
Repayment of bank loans	-912	-4,422
Repayment of convertible bond	0	-3,622
Change of current bank liabilities	681	-1,200
Change in other financial debt	-49	-251
Proceeds from issuance of common stocks	13	7
Cash flow from financing activities	-267	-9,110

Adjustments to funds caused
by exchange-rate fluctuations	-209	-226

Change in cash and cash equivalents	-4,565	-8,166

Funds at beginning of the year	20,459	26,325
Funds at end of the period	15,894	18,159

Cash flow from operating activities includes:

Interest paid during the period	247	359
Interest received during period	280	241

Tax paid during the period	611	567
Tax refunds during the period	347	35

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

IFRS – Consolidated Statement of Shareholder's Equity

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

	Number of shares	Subscribed	Additional paid-in
TEUR	(in thousands)	capital	capital
As of January 1, 2006	16,793	16,793	90,673
Issuance of shares: Exercise of stock options	6	6	1
Issuance of subscription rights			164
Net profit loss or loss
Unrealized loss from securities, net of tax
Foreign currency adjustment
As of June 30, 2006	16,799	16,799	90,838

As of January 1, 2007	17,007	17,007	91,573
Issuance of shares: Exercise of stock options	5	5	8
Issuance of subscription rights			247
Net profit loss or loss
Unrealized loss from securities, net of tax
Foreign currency adjustment
As of June 30, 2007	17,012	17,012	91,828

+ + + + + + +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ +	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+
+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ +	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+
+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ +	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+

+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+ +	+	+ +	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+
+	+	+	+	+	Foreword + +	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	Interim Management Report +	+	+	+	+	Interim Financial Statements + +	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+

+ +++++++++++++++++++++++++++++++++++++++++++++++

++++++++++++++++++++++++++++++++++++++++++ +++ +

		Accumulated other com
Earnings reserve	Retained earnings	prehensive income	Minority interests	Total
433	-24,466	683	49	84,165
				7
				164
	9,918		42	9,960
		-18		-18
		-701		-701
433	-14,548	-36	91	93,577

433	-9,667	-354	163	99,155
				13
				247
	5,362		148	5,510

		-2		-2
		-189		-189
433	-4,305	-545	311	104,734

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

IFRS – Segment Reporting

Segment Information by Business Segment

		Lithography	Substrate Bonder
TEUR	6M/2007	6M/2006	6M/2007	6M/2006
Sales	43,210	51,660	9,903	8,541
Result per segment	8,262	13,699	-285	-83
Significant non-cash items	-663	-807	-173	-57
Segment assets	58,148	68,716	18,392	14,438
- thereof Goodwill	13,599	13,599	0	0
Segment liabilities	-12,970	-21,913	-3,076	-3,005
Net assets	45,178	46,803	15,316	11,433
Depreciation and amortisation	1,415	1,778	621	540
- thereof scheduled	1,415	1,618	621	540
- thereof impairment loss	0	160	0	0
Capital expenditure	866	879	1,566	516
Average workforce during the year	313	284	96	80

Segment Information by Region

TEUR 6M/2007 6M/2006 6M/2007 6M/2006 Europe 24,664 21,598 1,934 2,131 North America 24,319 26,797 1,909 1,266 7,468 7,716 60 40 Japan 19,906 25,727 39 31 Rest of Asia Rest of world 7 280 178 153 Consolidation effects 0 0 0 0 Total 76,364 82,118 4,120 3,621		Sales	Capital expenditure

+ + + + + + + + + + +

+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+
+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+	+

+	+	+	+	+	Foreword + +	+	+	+	+	+	+	+	+	Interim Management Report +	+	+	+	+	+	+	+	+	+	+ +	+	+	+	+	+	+	+	+	+	+	+	+	Interim Financial Statements +	+	+	+	+	+	+	+	+

+ +++++++++++++++++++++++++++++++++++++++++++++++ +++++++++++++++++++++++++++++++++++++++++++++++++

+ ++++++++++++++++++++++++++++++++++++++++++ +++ + ++++++++++++++++++++++++++++++++++++++++++ +++ +

	Device Bonder		Test Systems	Other		Total
6M/2007	6M/2006	6M/2007	6M/2006	6M/2007	6M/2006	6M/2007	6M/2006
3,486	2,810	12,371	12,640	7,394	6,467	76,364	82,118
206	470	-179	899	-1,437	-1,549	6,567	13,436
206	-661	-109	132	209	-111	-530	-1,504
6,324	6,461	17,030	17,356	19,179	15,278	119,073	122,249
0	0	4,259	4,408	4,762	4,991	22,620	22,998
-3,149	-2,468	-3,618	-5,697	-3,416	-3,545	-26,229	-36,628
3,175	3,993	13,412	11,659	15,763	11,733	92,844	85,621
82	96	139	150	551	797	2,808	3,361
82	96	139	150	551	797	2,808	3,201
0	0	0	0	0	0	0	160
25	21	198	87	1,465	2,118	4,120	3,621
47	39	137	128	177	159	770	690

Assets

6M/2007	6M/2006
75,949	76,511
37,572	43,385
5,508	3,569
586	747
3,094	4,076
-3,636	-6,039
119,073	122,249

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

Selected Explanatory Notes to the Interim Financial Statements of SUSS MicroTec AG as of June 30, 2007

+ + + + + + +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

1. General Accounting Policies

The consolidated financial statements of SUSS MicroTec AG as of December 31, 2006 were prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and valid as of the reporting date. For the consolidated interim financial statements to June 30, 2007 that were prepared on the basis of International Accounting Standard (IAS) 34, "Interim Financial Reporting," the same accounting principles were in broad principle applied as for the consolidated financial statements for the fiscal year 2006.

All of the interpretations of the International Financial Reporting Interpretations Committee (IFRIC) that were binding as of June 30, 2007 were applied.

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

The application of IFRS7 "Financial Instruments: Disclosures" is mondatary from January 1, 2007. The standard has no impact on the net assets, financial position and results of operations of SUSS MicroTec, but will result in changes in the information which is required to be disclosed in the Group financial statements for the year ended December 31, 2007.

The interim report was neither audited nor reviewed by the Group's auditors, KPMG Deutsche Treuhand-Gesellschaft, Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft.

Unless stated otherwise, all amounts are shown in thousands of Euros (TEUR).

2. Changes in the Scope of Consolidation

The consolidated financial statements include the financial statements of SUSS MicroTec AG and of all major companies on which SUSS MicroTec AG is able, on the basis of the control principle and irrespective of the shareholding, to exercise control.

In the second quarter the newly founded SUSS MicroTec (Singapore) Pte Ltd, a wholly owned SUSS MicroTec AG subsidiary, was included in the scope

of consolidation. SUSS MicroTec (Singapore) Pte Ltd is a strictly sales-only company that is intended above all to strengthen the Test Systems division's presence in Singapore. This did not give rise to any material change in the result of operations, financial situation or net assets of the Group.

Foreword + Interim Management Report + Interim Financial Statements

Compared with the consolidated financial statements to December 31, 2006, the scope of consolidation is otherwise unchanged.

3. Assets held for Sale and Discontinued Operations

In the second quarter SUSS MicroTec AG stepped up activities to dispose of the Device Bonder business with the result that all of the preconditions of IFRS 5 are in place to classify it as an operation that is in the process of being discontinued.

The operation to be discontinued consists of all material assets and liabilities of SUSS MicroTec S.A.S. that relate to the Device Bonder segment.They were reclassified in the balance sheet as of June 30, 2007 and listed under the headings assets held for sale and liabilities directly related to assets held for sale.

	Discontinued operations
in TEUR	as of June 30, 2007
Intangible assets	3
Tangible assets	597
Other non-current assets	1
Inventories	5,245
Trade receivables	358
Other current assets	74

Sum total of assets held for sale	6,278
Other non-current provisions	40
Non-current financial liabilities	992
Other non-current liabilities	2
Other current provisions	76
Current financial liabilities	339
Trade payables	947
Other current liabilities	1,500

Sum total of liabilities directly related to assets held for sale	3,896

The two items break down as follows:

+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +

The consolidated cash flow statement includes the following components relating to discontinued operations:

+ + + + + + +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

		Discontinued operations
	01/01/-06/30/	01/01/-06/30/
in TEUR	2007	2006
Cash flow from operating activities	-630	473
Cash flow from investing activities	-25	-21
Cash flow from financing activities	49	-160

4. Reportable Events

No events have occurred in the interim reporting period that have influenced assets, debts, equity, the result for the period or cash flows and that are unusual in respect of their nature, extent or frequency.

5. Changes in Estimates

Insofar as estimates were made as a part of interim reporting, they remain fundamentally unchanged in method within a fiscal year or in comparisons between fiscal years.

In a departure from the year-end procedure, income tax expenditure in each interim period is stated on the basis of the best estimate of the weighted average annual rate of income tax that is anticipated for the full fiscal year.

As a result of value adjustments on loss carryovers from past years carried as assets, SUSS MicroTec AG currently assumes an income tax for the year that will be lower than the anticipated income tax rate of around 37 percent.

There are no further reportable changes with a material effect on the current interim reporting period.

6. Bonds or Equity Titles

During the reporting period no issues, buybacks or repayments were made in respect of bonds or any other equity titles.

7. Dividend Paid

During the reporting period neither a dividend was distributed nor one proposed for distribution.

Foreword + Interim Management Report + Interim Financial Statements

8. Significant Events since the End of the Interim Reporting Period

Discontinued Operations

By the terms of a purchase contract dated July 16, 2007 SUSS MicroTec AG parted company with its Device Bonder business. SUSS MicroTec S.A.S., headquartered in St. Jeoire, France, a wholly owned subsidiary of the holding company, has agreed with the SMT S.A.S. management to sell the Device Bonder business to a company owned by SMT S.A.S. management in a management buyout.

In an asset deal all material assets and liabilities of SMT S.A.S.'s 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 roughly to the difference between the assets transferred to and the liabilities taken over by the buyer as of closing day. In addition, all cash-effective changes of transfered assets and assumed liabilities in the period from January 1, 2007 until closing day will be compensated by a cash settlement between the contractual partners.

Corporate Tax Reform Bill 2008

On the mid-year reporting date deferred taxes on the assets and liabilities sides were valued at the current income tax rates. From 2008, tax rates in Germany will be reduced significantly now that the Bundesrat, or the upper house of the German Parliament, approved on July 6, 2008 the Corporate Tax Reform Act 2008. This makes a revaluation of the Group's tax position necessary. Due to the backlog of deferred taxes in Germany the SUSS MicroTec Group will probably face an additional, one-off expense in the region of EUR 0.9 million in the third quarter of this fiscal year.

9. Contingent Liabilities and Contingent Assets

There are no contingent assets. Contingent liabilities are largely unchanged on December 31, 2006.

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10. Earnings per Share

Undiluted earnings per share are calculated by dividing the net profit for the reporting period (after minority interests) by the average number of shares.

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To calculate diluted earnings per share the net profit for the reporting period (after minority interests) and the weighted average number of shares outstanding must be adjusted to take into consideration the effect of all potential shares with a diluting effect.

11. Related Parties

In the first half of fiscal 2007 the Group was affected by the reporting requirements of IAS 24 (Related Party Disclosures) in respect of business relations with SUSS MicroTec AG Supervisory Board members and with members of their families.

11.1 SUSS Grundstücksverwaltungsgesellschaft GbR and Hungar Mountains

Various Group companies (SUSS MicroTec Lithography GmbH, SUSS MicroTec Test Systems GmbH, and SUSS MicroTec Inc.) rent their business premises from SUSS Grundstücksverwaltungs GbR or the Hungar Mountains real estate company in the United States. In the first half of 2007, rental payments amounting to TEUR 898 were made.

11.2 Süss Family

In the first half of 2007 a total of TEUR 221 was paid to members of the Süss family in the form of salaries and pensions.

11.3 CMS Hache Sigle

Supervisory Board member Dr. Christoph Schücking is a member of the CMS Hache Sigle legal partnership. SUSS MicroTec AG takes legal advice from this partnership. In the first half of 2007 fees amounting to TEUR 16 were paid.

Assurance of the Legal Representatives

"To the best of our knowledge, and in accordance with the applicable reporting principles for interim financial reporting, the interim consolidated financial statements give a true and fair view of the assets, liabilities, financial position and profit or loss of the group, and the interim management report of the group includes a fair review of the development and performance of the business and the position of the group, together with a description of the principal opportunities and risks associated with the expected development of the group for the remaining months of the financial year."

Foreword + Interim Management Report + Interim Financial Statements

Garching, August 6, 2007

Dr. Stefan Schneidewind Dr. Stefan Reineck

Corporate Calendar 2007

August, 07	Interim Report 2007
September,12-14	SEMICON Taiwan, Taipei
October, 08-12	European Microwave Week, Munich/Germany
October, 09-11	SEMICON Europe, Stuttgart/Germany
November, 06	Ninemonth Report 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.

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Legal Structure of the Group

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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

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SUSS MicroTec AG, Garching (DE)

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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SÜSS MicroTec SE

422_10-q_2007-08-08_09c9e034-a77b-4655-8707-6268e7e3cc42.pdf

Key Figures

Contents

Foreword

Interim Management Report as of June 30, 2007

Interim Financial Statements (IFRS)

Service

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

Interim Management Report as of June 30, 2007

1. Report on the Earnings, Financial and Assets Position

Overview of the Course of Business

Sales and Order Trends by Regions

Lithography Segment

Substrate Bonder Segment

Test Systems Segment

Device Bonder Segment

The Group's Earnings Position

Development of Key Figures in EUR million

The Group's Financial and Assets Position

Investments

Employees with the Group

Development of Employee

2. Report on Forecasts and Other Statements on likely Developments

Report on Forecasts

Exogenous Indicators

Development of the Semiconductor Industry

Development of the Semiconductor Equipment Industry

Anticipated Development in Principal Markets

Endogenous Indicators

Other Statements on the likely Development of the Group

3. Report on Risks and Opportunities

General Economic Risks and Industry Risks

Operating Risks

Overall Risk

Risk Management System

4. Report on Significant Business with Related Parties

Directors' Dealings as of June 30, 2007

Interim Financial Statements

IFRS – Consolidated Statement of Income

IFRS – Consolidated Statement of Income

IFRS – Consolidated Balance Sheet

IFRS – Consolidated Statement of Cash Flows

IFRS – Consolidated Statement of Shareholder's Equity

IFRS – Segment Reporting

Segment Information by Business Segment

Segment Information by Region

Selected Explanatory Notes to the Interim Financial Statements of SUSS MicroTec AG as of June 30, 2007

1. General Accounting Policies

2. Changes in the Scope of Consolidation

3. Assets held for Sale and Discontinued Operations

4. Reportable Events

5. Changes in Estimates

6. Bonds or Equity Titles

7. Dividend Paid

8. Significant Events since the End of the Interim Reporting Period

Discontinued Operations

Corporate Tax Reform Bill 2008

9. Contingent Liabilities and Contingent Assets

10. Earnings per Share

11. Related Parties

11.1 SUSS Grundstücksverwaltungsgesellschaft GbR and Hungar Mountains

11.2 Süss Family

11.3 CMS Hache Sigle

Assurance of the Legal Representatives

Corporate Calendar 2007

Legal Structure of the Group

Imprint

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SUSS MicroTec AG, Garching (DE)

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