Interim report
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2026 Half - yearly financial report Growing Innovation SUSS SUSS
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 2 Key Figures SUSS-Group for the period from January 1, 2026, to June 30, 2026 in € million Q2 2026 Q2 2025* Change H1 2026 H1 2025* Change Business development Order intake 260.7 78.7 231.3 % 410.0 166.8 +145.8 % Order book as of June 30 - - - 473.7 325.6 +45.5 % Sales 116.2 141.7 -18.0 % 202.8 266.6 -23.9 % Gross profit 44.1 52.3 -15.7 % 75.4 101.2 -25.5 % Gross profit margin 38.0 % 36.9 % 1.1%-points 37.2 % 38.0 % -0.8 %-points Cost of sales 72.1 89.4 -19.4 % 127.4 165.4 -23.0 % Research and development expenses 12.6 12.4 1.6 % 24.9 23.3 +6.9 % EBITDA 13.8 23.7 -41.8 % 21.5 48.1 -55.3 % EBITDA margin 11.9% 16.7% -4.8 %-points 10.6 % 18.0 % -7.4 %-points EBIT 10.4 21.6 -51.9 % 14.2 44.1 -67.8 % EBIT margin 9.0 % 15.2 % -6.2 %-points 7.0% 16.5 % -9.5 %-points Earnings of continuing operations (after taxes) 6.3 16.0 -60.6 % 8.7 32.6 -73.3 % Net profit** 6.3 12.6 -50.0 % 8.7 29.2 -69.9 % Earnings per share, basic (in €)** 0.33 0.66 -50.0 % 0.46 1.53 -69.9 % in € million Q2 2026 Q2 2025* Change H1 2026 H1 2025* Change Balance sheet and cash flow Equity - - - 326.1 302.8 +7.7 % Equity ratio - - - 59.0 % 56.7 % 2.3 %-points Balance sheet total - - - 552.5 533.8 +3.5 % Net cash - - - 63.6 43.3 46.9 % Free Cashflow (continuing operations) -6.8 -36.4 - +16.4 -27.5 - Free Cashflow total** -6.8 -36.5 - +16.4 -27.6 - Further key figures Capital expenditure 2.1 9.5 -77.9 % 4.6 11.2 -58.9 % Capital expenditure ratio 1.8% 6.7% -4.9 %-points 2.3 % 4.2 % -1.9 %-points Depreciation 3.4 2.1 61.9 % 7.4 4.0 85.0 % Employees as of June 30 - - - 1,605 1,595 0.6 % * The comparative information was adjusted due to an error correction ** figure including discontinued operations
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 3 Content Interim management report 4 Fundamental information about the Group 4 Report on economic position 4 Net assets, financial position and results of operations 5 Results of operations 5 Financial position and net assets 9 Report on opportunities and risks 10 Forecast Report 11 Half-yearly financial statements 14 Consolidated statement of income (IFRS) 14 Statement of comprehensive income (IFRS) 15 Consolidated balance sheet (IFRS) 16 Consolidated statement of shareholders’ equity (IFRS) 18 Consolidated statement of cash flow (IFRS) 19 Selected explanatory notes 21 Responsibility statement 31 Financial calendar / Contact / Imprint 32 “Demand for our solutions remained very strong in the second quarter as well. With order intake of €260.7 million, we have significantly surpassed the record fig- ure of the first quarter. The strong mo- mentum extends across all market segments of the semiconductor indus- try relevant to us and continues to be driven by customers along the value chain for AI applications. Particularly noteworthy is an order from an OSAT customer in Taiwan for our coater systems that, with approximately €115 million, is unprecedented in the Company's his- tory. This order is also proof of the successful ex e- cution of our strategy: the consistent focus on key ac- counts and the strengthening of our position in Ad- vanced Packaging. The fact that this order extends well into 2027 also increases our visibility for future business development. At the same time, we are rebuilding our flexible ca pacities to increase the sales level in the second half of the year and to be able to achieve the expected high delivery volumes in 2027. Accordingly, we confirm our sales and profitability targets for the full year 2026. Further evidence of the successful execution of our growth strategy is the launch of new products. In July, we delivered the first scanner for panel proc essing to a customer in Taiwan — and additional product launches will follow in 2026. Following the encouraging momentum in order intake, we expect a normalization to still attractive levels in the c oming quarters. Based on our high order book, suc- cessful new product introductions, and significantl y improved visibility, we already have an excellent starting position for 2027.”
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 4 Interim managment report for the period from January 1, 2026, to June 30, 2026 Fundamental information about the Group The SUSS Group (hereinafter referred to as ‘SUSS’) develops, man- ufactures, distributes, and maintains equipment for the production of microelectronics, microsystems technology, and related applica- tions. SUSS's markets are the front end of the semiconductor indus- try, which we serve with our Photomask Solutions segment, and the back end of the semiconductor industry, which we address with our Advanced Backend Solutions segment. The fundamentals of the Group, its business activit ies, sales mar- kets, and segment structure are described in the co mbined man- agement report of the Annual Report for the year 20 25. The legal structure of the Group consists of SUSS MicroTec SE as the man- agement and financing holding company and its subsidiaries. There were no changes in this regard during the reporting period. The An- nual Report for 2025 is published at www.suss.com in the “Investor Relations” section. Report on economic position Economic environment In its July 2026 forecast, the International Monetary Fund (IMF) pro- jects global economic growth of 3.0% for 2026, measured by global gross domestic product. The growth expectation for the current year is thus unchanged compared to the previous forecast. The key fac- tors influencing the outlook remain the ongoing int ernational crises and conflicts as well as the continued (economic) policy uncertainty, in particular due to a fragmentation of global trad e resulting from changes in international tariffs and export restrictions. For our most important sales region, Asia (Emerging and Developing Asia), growth in 2026 is projected at 5.0% (prior y ear: 5.6%). The most important individual Asian markets for SUSS are Taiwan, China, and South Korea. For the United States, the most important individ- ual market in North America, the IMF projects growt h of 2.3% (prior year: 2.1%). In Europe, GDP growth continues to be below the global average. The eurozone economy is expected to grow by 0.9% (prior year: 1.4%). For the German economy, the RWI – Leibniz Institute for Economic Research projects GDP growth of 0.8% for 2026 in its June forecast. The economic recovery has thus lost momentum compar ed to the beginning of the year. Positive impulses from a pick-up in export ac- tivity and government investment are being offset p rimarily by higher energy and transportation costs resulting from the Iran war. In addition to the general economic environment, which can provide an indication of global semiconductor demand, the development of the global semiconductor market as well as the mark ets for semi- conductor equipment and wafer fab equipment are of particular im- portance to SUSS. Semiconductor market Sales development in the global semiconductor market (in USD billion) Source: WSTS, June 2, 2026 The suffix “e” after a year indicates an expected / estimated value. The World Semiconductor Trade Statistics Organization (WSTS) ex- pects the global semiconductor market to grow by 89 .9% in 2026 to a total volume of $1,511.2 billion. This excepti onally strong growth is driven primarily by demand for memory applications. The memory segment is expected to grow by approximately 249.5% year-over- year in 2026, driven by sustained high demand for AI infrastructure, High-Bandwidth Memory (HBM), and accelerated comput ing plat- forms, reaching a market volume of more than $800 billion. With an increase of 37.3%, momentum in the logic applications segment will slow, yet the segment remains a key driver of the p ositive industry trend. Lower growth rates are forecast for the remaining product cat- egories (such as automotive, industrial automation, healthcare, and medical technology). Nevertheless, this underscores the broad base of application fields and contributes to the overall positive de- velopment of the semiconductor industry in 2026. On a regional ba- sis, an acceleration is expected particularly for the American market. The Asia Pacific and EMEA regions are also expected to record sig- nificant expansion. 795.6 1,511.2 0 500 1,000 1,500 2,000 2025 2026e
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 5 Semiconductor equipment and wafer fab equipment market The positive development in the global semiconducto r market is also reflected in the development of the semiconductor equipment market and the wafer fab equipment sub-market, which is of partic- ular importance to SUSS. Sales development in the semiconductor equipment market (in USD billion) Source: SEMI, July 14,2026 The suffix “e” after a year indicates an expected / estimated value. The industry association Semiconductor Equipment an d Materials International (SEMI) projects significant growth in the semiconductor equipment market to $165.9 billion in its mid-year forecast for 2026. Based on 2025 sales figures, this corresponds to projected market growth of 23.2% in 2026. In addition to the largest sub-market for wafer fab equipment, which is of particular relevance to SUSS, SEMI also projects further growth in the two smaller sub -markets of as- sembly and packaging as well as test applications. Sales development in the wafer fab equipment market (in Mrd. USD) Source: SEMI, July 14, 2026 The suffix “e” after a year indicates an expected / estimated value. For the largest and for SUSS particularly relevant sub-market of wa- fer fab equipment, SEMI projects significant growth of 23.1% to $143.9 billion in its mid-year forecast for 2026. The primary driver is the continued expansion of manufacturing capacities in the area of logic and memory applications. The wafer fab equipm ent sub-mar- ket for DRAM applications, which also includes HBM memory, is forecast by SEMI to grow by 39.0% in 2026 to a volu me of $38.8 billion. The positive market development is reflected in SUSS's order intake, while sales development follows with a corresponding time lag due to extended order cycles, as described in the secti on “Results of Operations” below. Net assets, financial position and results of operations Results of operations The first half of 2026 was characterized in particular by exceptionally strong order intake. Following a record figure of €149.3 million in the first quarter, order intake rose to €260.7 million in the second quarter, reaching a new all-time high. The primary driver wa s a large order from a Taiwanese OSAT customer for coater systems with a volume of approximately €115 million, which is proof of the strengthening of our position in advanced packaging. At the same tim e, demand proved very robust on a broad basis beyond this individual order: all product lines recorded a pleasing business performance. In the first half of 2026, order intake amounted to €410.0 million, ex- ceeding sales by more than double. The book-to-bill ratio stood at 2.0, underscoring SUSS's strong market position and the high visi- bility for the further course of business. The Advanced Backend Solutions segment developed pa rticularly strongly, recording order intake of €326.2 million in the first half (prior year: €120.1 million). In the second quarter alone, orders of €226.5 million were booked, including the aforementioned l arge coater or- der. The Photomask Solutions segment also showed a marked re- covery in the first half, achieving order intake of €83.8 million (prior year: €46.7 million). Against this backdrop, the order book increased sig nificantly to €473.7 million as of June 30, 2026 (prior year: €325.6 million). However, the strong order intake trend will be reflected in sales with a time lag due to forward-looking customer orders. The high order book contains a significant proportion of orders whose delivery, and 134.7 165.9 0 50 100 150 200 2025 2026e 116.9 143.9 0 50 100 150 200 2025 2026e
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 6 thus sales recognition, will occur in fiscal year 2 027. At the end of June 2026, this order value amounted to approximate ly €220 mil- lion. This gives SUSS a solid order base that already extends beyond the current fiscal year and significantly increases visibility for 2027. Sales (in € million) Sales amounted to €202.8 million in total in the fi rst half of 2026. Compared to the prior-year half, which at €266.6 million marked the highest half-year sales in the company's history, t his represents a decline of 23.9%. Following €86.5 million in the first quarter, sales increased to €116.2 million in the second quarter. The first quarter ma rked the trough in sales levels, driven by the weaker order intake particularly in the sec- ond half of 2025. The sequential sales increase in the second quar- ter underscores the growing business momentum and is consistent with our assumption of an upward trend over the course of the year. While the Advanced Backend Solutions segment record ed a sales decline of 12.0%, sales in the Photomask Solutions segment fell by 44.7% due to the weaker order intake in the prior year. Gross profit margin (in %) Gross profit amounted to €75.4 million in the first half (prior year: €101.2 million), corresponding to a gross profit margin of 37.2% (prior year: 38.0%), which was slightly above the upper en d of the guid- ance range of 35% to 37%. The key factors were prim arily the weaker product mix with a lower proportion of high- margin tempo- rary bonders and photomask cleaners as well as a lo wer sales vol- ume. In addition, gross profit and the gross profit margin in the Ad- vanced Backend Solutions segment were impacted in t he second quarter by a product withdrawal of €2.1 million rel ating to a product that had already been removed from our portfolio as part of our port- folio optimization and can therefore no longer be utilized. Research and development expenses (R&D (in € million) Selling expenses amounted to €12.7 million in the f irst half of 2026 (prior year: €14.5 million). Research and developme nt expenses in- creased by 6.9% compared to the prior year to €24.9 million (prior year: €23.3 million). The R&D ratio, i.e. research and development expenses as a proportion of sales, thus stood at 12 .3% in the first half. The higher ratio compared to the prior-year f igure of 8.7% is primarily attributable to the lower sales level. Ge neral and adminis- trative expenses increased slightly in the first ha lf of 2026 to €21.6 million (prior year: €21.1 million). In total, sell ing, general and admin- istrative as well as research and development expen ses increased by 0.5% to €59.2 million (prior year: €58.9 million). In the reporting period, the balance of other opera ting income and other operating expenses was negative at €-2.0 mill ion (prior year: €+1.8 million). The primary driver were non-cash ne gative currency effects from movements in the renminbi (RMB) and th e yen (JPY), arising from the measurement of loans granted to subsidiaries. 23.3 24.9 0 5 10 15 20 25 30 H1 2025 H1 2026 124.9 141.7 119.0 117.6 86.5 116.2 0 50 100 150 200 Q1 Q2 Q3 Q4 2025 2026 39.2% 36.9% 34.2% 31.9% 36.1% 38.0% 0% 10% 20% 30% 40% 50% Q1 Q2 Q3 Q4 2025 2026
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 7 EBIT margin (in %) EBIT after the first six months of fiscal year 2026 stood at €14.2 mil- lion (prior year: €44.1 million), driven primarily by the significantly lower gross profit, but also by higher research and development ex- penses and a negative foreign exchange effect. The EBIT margin stood at 7.0%, and thus not yet within the full-yea r guidance range (prior year: 16.5%). Within the first half, the EBIT margin improved sig- nificantly, reaching 9.0% in the second quarter com pared to 4.3% in the first quarter. The financial result in the first half of 2026 was €-0.7 million, below the prior-year figure of €0.9 million. The change r esulted primarily from lower interest income as well as higher interest expenses from lease liabilities for the Taiwan site, which in the prior year only arose from the second quarter onwards. Net income for the period amounted to €8.7 million in the first half (prior year: €29.2 million). Development in the regions Order intake by region H1 2026 (in € million) The APAC (Asia and Pacific), North America, and EMEA (Europe, Mid- dle East, and Africa) regions are the key global re gions for SUSS's business. In the first six months of 2026, the shar e of order intake from the APAC region remained virtually unchanged a t 75.5% de- spite the overall significantly higher order volume (prior year: 76.7%). The EMEA region's share of order intake declined to 10.4% (prior year: 13.8%), while the North America region's shar e increased to 14.1% (prior year: 9.5%). Sales by region H1 2026 (in € million) Sales in the APAC region amounted to €151.5 million in the first six months of fiscal year 2026 (prior year: €223.7 mill ion), correspond- ing to a share of 74.7% of Group sales. Both in terms of order intake and sales, the largest shares were attributable to Taiwan and China. In the North America region, sales increased in the first half to €30.8 million (prior year: €25.9 million). Sales in the EMEA region improved in the reporting period from €17.1 million in the p rior year to €20.5 million; the share of Group sales stood at 10.1%. Development in the segments Segment Advanced Backend Solutions The Advanced Backend Solutions segment encompasses the de- velopment, manufacturing, and sales of the Imaging Systems (mask aligners and UV projection scanners), Coating Systems (coaters/de- velopers as well as equipment for inkjet coating pr ocesses), and Bonding Systems (temporary and permanent bonders) p roduct 18.0% 15.2% 12.2% 6.2% 4.3% 9.0% 0% 5% 10% 15% 20% 25% Q1 Q2 Q3 Q4 2025 2026 42.6 (10.4%) 57.7 (14.1%) 309.7 (75.5%) EMEA North America APAC 20.5 (10.1%) 30.8 (15.2%) 151.5 (74.7%) EMEA North America APAC
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 8 lines. The manufacturing of these product lines is located in Ger- many at the Garching near Munich and Sternenfels si tes as well as in Taiwan at the Zhubei site. The primary target ma rket of this seg- ment is the advanced backend of the semiconductor industry. Key figures Advanced Backend Solutions in € million Q2 2026 Q2 2025 H1 2026 H1 2025 Order intake 226.5 65.8 326.2 120.1 Order book 361.7 220.3 361.7 220.3 Sales 93.2 85.5 148.9 169.3 Gross profit 33.9 29.0 51.7 60.7 Gross profit margin 36.4% 33.9% 34.7% 35.8% EBIT 11.3 8.1 8.3 18.8 EBIT margin 12.1% 9.5% 5.6% 11.1% In the first six months of 2026, SUSS achieved outs tanding order intake of €326.2 million in the Advanced Backend So lutions seg- ment (prior year: €120.1 million). The Coating product line dominated, accounting for more than 50% of equipment order intake in the Ad- vanced Backend Solutions segment. Demand for our Im aging and Bonding solutions also improved in absolute terms. The order book in the Advanced Backend Solutions se gment in- creased to €361.7 million as of June 30, 2026 (prio r year: €220.3 million) because of the strong order intake. Segment sales in the first half of 2026 was €148.9 million, approxi- mately 12.0% lower than in the prior year (prior year: €169.3 million). The Imaging product line recorded the strongest gro wth, contrib- uting more than one quarter to segment sales. The B onding Solutions product line recorded a significant sales decline, while Coating solutions, following slight growth, contrib uted approxi- mately one third to segment sales. Gross profit amounted to €51.7 million in the first half (prior year: €60.7 million). The gross profit margin of the Advanced Backend So- lutions segment therefore declined in the first six months of 2026 to 34.7% (prior year: 35.8%). In the second quarter of 2026, gross profit improved compared to the strong prior-year f igure of €29.0 million to €33.9 million, with the gross profit margin also increasing by 2.5 percentage points from 33.9% to 36.4%. Segment EBIT after the first six months amounted to €8.3 million (prior year: €18.8 million). The EBIT margin stood at 5.6% compared to 11.1% in the prior-year period. In the Advanced Backend Solutions segment, research and devel- opment activities in the reporting period focused in particular on the further development of technologies for temporary b onding and debonding as well as permanent wafer-to-wafer (W2W) and die-to- wafer (D2W) bonding. In addition, the development o f a new gener- ation of UV projection scanners was advanced. This targets appli- cations in panel level packaging as well as convent ional wafer- based manufacturing processes and is intended to fu rther strengthen the segment's technological positioning in high-growth markets. The first scanner for panel processing was delivered to a customer in Taiwan at the beginning of the third quarter. Our solutions address new application fields in so-called advanced packaging in the high-growth market for semiconduct or patterning in the backend of the semiconductor industry through technical im- provements. Both solutions are being developed based on the new platform and modularization strategy, which is designed to increase commonalities across equipment and thereby reduce m anufactur- ing complexity. Segment Photomask Solutions The Photomask Solutions segment encompasses the development, manufacturing, and sales of solutions specialized i n the cleaning and processing of photomasks, primarily in the frontend of semicon- ductor manufacturing. Order intake in the Photomask Solutions segment in the first six months of the fiscal year at €83.8 million was significantly above the comparable prior-year figure of €46.7 million. The increase, which was particularly pronounced in the first quarter of 2026 with order intake of €49.6 million, was driven primarily by cu stomers from China. The order book as of June 30, 2026, of €112. 0 million was Key figures segment Photomask Solutions in € million Q2 2026 Q2 2025 H1 2026 H1 2025 Order intake 34.2 13.0 83.8 46.7 Order book 112.0 105.3 112.0 105.3 Sales 23.1 56.2 53.9 97.4 Gross profit 9.1 22.8 22.4 39.9 Gross profit margin 39.5% 40.6% 41.5% 41.0% EBIT 2.9 14.7 9.9 29.0 EBIT margin 12.4% 26.1% 18.4% 29.8%
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 9 accordingly above the prior-year comparative figure of €105.3 mil- lion. Due to the weak order intake in the second half of 2025, sales in the Photomask Solutions segment in the first half of 20 26 was €53.9 million, representing an expected, significant decl ine compared to the prior-year figure of €97.4 million. At the same time, demand has already improved markedly in the current fiscal yea r. The signifi- cantly higher order intake and the increased order book as of June 30, 2026, indicate that the foundation for an operational recovery in the coming quarters has been established. Gross profit of the Photomask Solutions segment in the first half of 2026 at €22.4 million was significantly below the prior-year figure of €39.9 million due to volume effects. However, the gross profit mar- gin was slightly higher at 41.5% (prior year: 41.0% ). As sales in this segment are composed of a smaller number of equipme nt units sold at higher selling prices, margin development can be subject to greater fluctuations depending on the customer mix. Segment EBIT decreased significantly in the first h alf of 2026 from €29.0 million to €9.9 million because of the substantially lower vol- ume and gross profit. The EBIT margin stood accordi ngly at 18.4% compared to 29.8% in the prior year period. In the Photomask Solutions segment, research and de velopment activities in the course of the year to date focuse d on the next gen- eration of the high-end MaskTrack SMART platform for the cleaning of photomasks for the most advanced high-NA EUV lit hography. In parallel, the design phase of a new cleaning platfo rm for the mid- end segment was successfully completed. The solution addresses technology nodes from 38 to 90 nanometers; the firs t prototypes are already in production. The market launch of bot h solutions is planned for the second half of 2026. In addition, w e have consist- ently advanced the development of a new wafer clean ing solution. Drawing on our longstanding expertise in photomask cleaning as well as our competencies in wafer processing in the Advanced Backend Solutions segment, a particularly sustainable cleaning so- lution for backend applications in the semiconductor industry is be- ing developed under the market designation GreenTrack. In addition to the development of a new equipment platform, a k ey focus is on innovative processes using environmentally compatib le process media. A first tool, which already incorporates requirements from our customers, is installed at the application center i n Sternenfels and will shortly be accepted by us from our development partner. Segment Central Group Functions The Central Group Functions segment captures the ex penses and income of the central Group functions that cannot b e allocated at segment level. The segment recorded EBIT of €-4.1 m illion in the first half of 2026 (prior year: €-7.1 million). Financial position and net assets Net financial assets and available liquidity The Group's net cash position, which is derived from the balance of cash and cash equivalents and financial liabilities, increased by €14.5 million compared to December 31, 2025 and amounted to €63.6 million as of June 30, 2026. The increase is primarily at- tributable to the rise in cash and cash equivalents resulting from the high free cash flow. Analysis of the cash flow statement Cash flow from operating activities in the first half of the current fiscal year amounted to +€20.9 million and related exclusi vely to contin- uing operations. It was significantly above the cor responding prior- year figure of -€16.3 million. The positive performance in the first half of the year was driven in particular by lower capital tied up in net op- erating working capital compared to the prior-year figure. The rever- sal of the prior-year increase in trade receivables and the increase in contract liabilities in the reporting period, as opposed to the de- cline in the prior-year period, had a clearly positive effect. Cash flow was burdened by the build-up of inventories of €10.4 million and the increase in contract assets of €13.9 million in the reporting period, compared to the slight reduction in inventories of €2.1 million in the comparative period and the significantly lower incr ease in contract assets of only €3.4 million. Cash flow from investing activities from continuing operations amounted to €-4.6 million in the first half of 2026 (prior year: €-11.2 million). Capital expenditure on property, plant an d equipment was significantly lower than in the prior-year comparat ive period, which was characterized by investments for the establishment of the new site in Zhubei, Taiwan. Free cash flow, defined as the difference between c ash flow from operating activities and cash flow from investing a ctivities, amounted to €+16.4 million in the first half of 202 6, €44.0 million above the free cash flow of the first half of 2025 of €-27.6 million. Cash flow from financing activities amounted to €-3.0 million (prior- year figure: €-8.7 million). The improvement resulted from the lower dividend payment for fiscal year 2025 of €0.8 milli on (prior year:
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 10 €5.7 million) and from lower repayments of lease li abilities of €-1.7 million (prior year: €-2.3 million). As of June 30, 2026, cash and cash equivalents amounted to €112.3 million (December 31, 2025: €99.2 million), of whic h €0.6 million was not freely available. In addition to the cash and cash equivalents on hand, the Group has a syndicated credit facility of €115 million (prior year: €56 million), which can be utilized fo r guarantees and cash drawings. As of June 30, 2026, as in the prior year, no cash drawings were utilized. Guarantees of €6.2 million (prior year: €8.1 million) were utilized, the latter primarily for pr e payment bonds for customer advance payments. Analysis of the statement of financial position The total assets of the SUSS Group increased as of June 30, 2026, by €45.0 million, or 8.9%, to €552.5 million (Decem ber 31, 2025: €507.5 million). The increase related primarily to current assets, in particular inventories, contract assets, and cash a nd cash equiva- lents. Assets Non-current assets of €120.2 million as of June 30, 2026, were es- sentially unchanged in amount and composition compa red to the figure of €120.8 million as of December 31, 2025. W hile intangible assets declined to €2.7 million (December 31, 2025: €3.5 million), deferred tax assets increased to €2.6 million (Dece mber 31, 2025: €1.6 million). Current assets amounted to €432.3 million as of Jun e 30, 2026, and increased by €45.6 million compared to December 31, 2025. Inventories increased to €182.3 million (December 3 1, 2025: €171.6 million) and contract assets increased to €72.8 mil lion (December 31, 2025: €58.7 million). As a result of the positi ve free cash flow, cash and cash equivalents increased to €112.3 milli on (December 31, 2025: €98.7 million). Income tax receivables in creased to €9.7 million (December 31, 2025: €5.8 million), and othe r assets amounted to €17.7 million (December 31, 2025: €13.1 million). Liabilities and shareholders’ equity Non-current liabilities increased slightly and amounted to €75.5 mil- lion as of June 30, 2026 (December 31, 2025: €74.2 million). Provi- sions for share-based compensation increased to €3. 1 million (De- cember 31, 2025: €1.6 million) because of the signi ficantly higher share price of SUSS MicroTec SE. Deferred tax liabi lities were also higher, amounting to €24.6 million (December 31, 20 25: €22.7 mil- lion). Liabilities to banks decreased to €2.1 milli on as of June 30, 2026 (December 31, 2025: €2.7 million), as did other financial liabil- ities, which amounted to €0.04 million (December 31 , 2025: €1.7 million). Current liabilities increased in the first half of 2026 by €33.1 million to €150.9 million (December 31, 2025: €117.8 millio n). The primary driver was contract liabilities — consisting essent ially of customer advance payments — which increased by €33.8 million to €79.0 mil- lion. The equity of the SUSS Group amounted to €326.1 million as of June 30, 2026, and has increased by €11.0 million since December 31, 2025. The equity ratio declined to 59.0% because of the increase in total assets (December 31, 2025: 62.2%). Further details on the development of Group equity are presented in the Consolidated Statement of Changes in Equity. Report on risks and opportunities The analysis and assessment of the Group's opportunities and risks is the subject of ongoing review by the Management Board and the operational management team. On the basis of opport unity-ori- ented yet simultaneously risk-conscious management, we strive for a balanced approach of risk avoidance, risk reducti on, and con- trolled risk acceptance. Awareness of risks should not impair the ability to identify opportunities and leverage them in the interest of our shareholders for the positive development of th e Company. For a comprehensive presentation of our approach to the identification, assessment, and management of the risks and opportunities of the SUSS Group, we refer to the disclosures in our comb ined manage- ment report for the year 2025. Compared to the material risks described in the ris k report of the combined management report for fiscal year 2025, ce rtain individ- ual changes have occurred: Some of SUSS's suppliers, who depend on specialty c omponents for the manufacturing of their modules, are currently facing procure- ment bottlenecks, which could in turn lead to delay s in the delivery of equipment at SUSS. Accordingly, the probability of occurrence has been raised to "medium." The extent of damage continues to be assessed as "moderate." For this reason, the risk a ssessment for supply bottlenecks and capacity constraints in the operational risk category has been raised from "low" to "medium."
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 11 In addition, the risk of rising transportation cost s as a result of the ongoing conflict in the Middle East has been newly included in the risk reporting. SUSS ships equipment manufactured i n Germany to customers by air freight. Whether and to what exten t SUSS is af- fected by increased freight costs depends on the re spective cus- tomer contracts. Accordingly, higher transportation costs may arise for SUSS. The risk is assigned to the operational r isk category. The probability of occurrence is assessed as "high" and the extent of damage as "acceptable," resulting in an overall risk classification of "medium." For the further presentation of general economic an d geopolitical risks as well as industry- and market-specific risk s, we refer to the disclosures in the risk report of the combined mana gement report in the Annual Report 2025. The opportunities arising from market developments, the corporate strategic and operational opportunities, the employ ee-specific op- portunities, the opportunities from the acquisition of companies or parts of companies, as well as the opportunities from the increasing geographic diversification of our customer base, as described in the opportunity report of the management report in the Annual Report 2025, remain unchanged. Employees As of June 30, 2026, 1,605 employees (prior year: 1,595 employees) were employed in the SUSS Group, representing only a moderate increase compared to the prior-year figure. SUSS reports the number of employees as headcount. Previously, the number of employees was reported as full-time e quivalents (FTE). Post-balance sheet date events No events of particular significance occurred for t he SUSS Group after the end of the reporting period. Forecast Report Framework conditions for the forecast The business environment of SUSS is influenced primarily by indus- try developments and the investment cycles of the s emiconductor industry as well as by the cyclically dependent glo bal demand for semiconductors. The development of the semiconducto r equip- ment market and the development of the semiconducto r market can diverge from one another. On the one hand, growth in the sem- iconductor equipment industry can decouple from the development of general semiconductor demand through efficiency gains, in- creases in equipment throughput, and process improv ements with corresponding yield enhancements. On the other hand, demand for semiconductor equipment is increasing due to the bu ild-up of re- gional semiconductor and chip production capacities, particularly in the USA, Japan, and Europe. Within the semiconducto r industry it- self, new technologies are continuously being developed, and addi- tional application fields are being opened up, driv ing dynamic yet nonetheless cyclical growth. As described in the economic report, growth is expe cted on an an- nual basis for all semiconductor equipment markets in which SUSS is active. However, development in individual markets may vary. Premises of the forecast The forecast for SUSS takes into account all inform ation known to the Management Board at the time of preparation of this half-year financial report that, in its assessment, could hav e an influence on the business development of SUSS. The forecast is b ased, among other things, on the expectations described above regarding the de- velopment of the global semiconductor equipment ind ustry, the or- dering and acceptance behavior of customers, as wel l as the ex- pected operational development. Unforeseeable events could have an influence on the business de- velopment of the Group. Such events include, for ex ample, the ef- fects of short-term changes in national and interna tional trade law frameworks, significant foreign exchange fluctuatio ns, geopolitical conflicts, or a change in the availability of key components and mod- ules incorporated in SUSS's products. Employees of SUSS Group 06/30/2026 06/30/2025 Advanced Backend Solutions 1,251 1,261 Photomask Solutions 285 274 Central Group Functions 69 60 Total 1,605 1,595
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 12 Overall statement on the expected develop- ment of SUSS SUSS's development in the second quarter was largel y in line with the assumptions of our annual forecast. At €116.2 million, sales was significantly above the level of the first quarter (€86.5 million). The Group sales of €202.8 million achieved in the first six months pro- vides a solid foundation for achieving the sales ra nge of €425 mil- lion to €485 million forecast for fiscal year 2026. Order intake, which had already increased since the fourth quarter of 2025, continued at an even higher level in the f irst half of 2026, amounting to €410.0 million in total (Q1 2026: €149 .3 million, Q2 2026: €260.7 million). A significant portion of this record order intake relates to larger customer orders with deliv ery periods ex- tending into 2027 and will therefore only become sa les-effective in the coming fiscal year. In total, orders of approximately €220 million are scheduled for sales conversion in 2027.1 The high order intake thus strengthens visibility f or 2027. At the same time, we still expect orders in the second hal f of the year, some of which can be delivered within the current y ear. This sup- ports our expectation of a stronger sales contribution in the second half compared to the first half. The renewed build- up of flexible ca- pacities creates the prerequisites to meet the expected demand in the second half of the year. At the same time, the risks to the forecast have increased consider- ably, driven primarily by the effects of geopolitic al tensions, which have intensified significantly after the reporting period. As an 1 Figures presented for 2027 are based on the current order book and currently scheduled deliv- ery dates. They do not represent management guidance or a sales forecast for fiscal year 2027 . increasing number of SUSS's suppliers are also affe cted by supply bottlenecks, delays in the completion and delivery of equipment can no longer be fully excluded for SUSS either. Curren tly, our forecast does not assume significant project delays. At 37.2%, the gross profit margin in the first half slightly exceeded the upper end of the expected full-year guidance ra nge. The EBIT margin, however, remained below our full-year expectations at 7.0% in the reporting period. After reaching 4.3% in the first quarter, it im- proved to 9.0% in the second quarter, reaching a level in the middle of the guidance range. The key drivers of this deve lopment were higher sales with correspondingly better cost coverage. Despite the overall positive operational development in the first half, risks to further business development remain elevat ed due to the persistently volatile geopolitical environment. A s ignificant escala- tion of existing conflicts, sharply rising energy p rices, or noticeable cost increases for materials as well as delivery de lays for compo- nents and modules could weigh on SUSS. At present, however, there are no indications of material changes to the underlying mar- ket assumptions. Forecast 2026 Performance indicator Forecast 2026 Result 2025 Sales € 425 – 485 million € 503,2 million Gross profit margin 35 – 37 % 35,7 % EBIT margin 8 – 10 % 13,1 % Against the backdrop of business development in the first half, the high order book, and the improved visibility for the second half of the year, we confirm our forecast for fiscal year 2026. We continue to expect Group sales in a range of €425 million to €4 85 million. For the gross profit margin, we continue to assume 35% to 38%, and for the EBIT margin 8% to 10%.
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 13 Forward-looking Statements This half-year financial report contains information and forecasts re- lating to future developments of the SUSS Group and its companies. The forecasts represent estimates that we have made based on all the information available to us at the present time . If the assump- tions underlying the forecasts do not materialize o r if unforeseen events occur that affect earnings, the actual results may differ from those currently expected. We assume no obligation a nd do not in- tend to update the forward-looking statements or to correct them if developments other than those expected occur. Garching, Germany, August 4, 2026 The Management Board of SUSS MicroTec SE Signed Burkhardt Frick CEO Dr. Cornelia Ballwießer CFO Dr. Thomas Rohe COO
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 14 Half-yearly financial statements (unaudited) Consolidated statement of income (IFRS) for the period from January 1, 2026, to June 30, 2026 in € thousand 04/01/2026 -06/30/2026 04/01/2025 -06/30/2025 adjusted retroactively* 01/01/2026 -06/30/2026 01/01/2025 -06/30/2025 adjusted retroactively* Sales 116,232 141,720 202,769 266,638 Cost of sales -72,110 -89,404 -127,418 -165,417 Gross profit 44,122 52,316 75,351 101,221 Selling costs -6,977 -8,003 -12,728 -14,460 Research and development costs -12,642 -12,433 -24,874 -23,301 Administration costs -11,754 -11,565 -21,577 -21,109 Other operating income 482 3,159 1,878 5,017 Other operating expenses -2,789 -1,844 -3,881 -3,250 Net income from operations (EBIT) 10,442 21,630 14,169 44,118 Financial income 283 442 553 1,077 Financial expenses -668 -100 -1,211 -191 Financial result -385 342 -658 886 Profit/Loss before taxes (continuing operations) 10,057 21,972 13,511 45,004 Income taxes -3,777 -6,012 -4,770 -12,438 Profit/Loss continuing operations (after taxes) 6,280 15,960 8,741 32,566 Profit/Loss discontinued operations (after taxes) -3,407 -3,407 in € thousand 04/01/2026 -06/30/2026 04/01/2025 -06/30/2025 adjusted retroactively* 01/01/2026 -06/30/2026 01/01/2025 -06/30/2025 adjusted retroactively* Net profit 6,280 12,553 8,741 29,159 Thereof shareholders of SUSS MicroTec SE 6,280 12,553 8,741 29,159 Thereof non-controlling interests 0 0 0 0 Earnings per share continuing operations (basic) in € 0.33 0.83 0.46 1.70 Earnings per share continuing operations (di- luted) in € 0.33 0.83 0.46 1.70 * The comparative information was adjusted due to an error correction.
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 15 Statement of comprehensive income (IFRS) for the period from January 1, 2026, to June 30, 2026 * The comparative information was adjusted due to an error correction. in € thousand 01/01/2026 -06/30/2026 01/01/2025 -06/30/2025 adjusted retroactively* Net profit 8,741 29,159 Items that are not reclassified to profit and loss Actuarial gains / losses from defined benefit pension plans 0 5 Tax effects 0 0 Other income after tax for items that are not reclassified as an expense or income 0 5 Items that are reclassified in later periods Foreign currency adjustment gains and losses arising in the current period 2,627 -3,744 less transfers to the income statement 0 0 Foreign currency adjustment total 2,627 -3,744 Other income after tax for items that are reclassified as an expense or income in future periods 2,627 -3,744 Total income and expenses recognized in equity (after taxes) 2,627 -3,739 Total income and expenses reported in the reporting period 11,368 25,420 thereof shareholders of SUSS 11,368 25,420 thereof non-controlling interests 0 0
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 16 Consolidated balance sheet (IFRS) as of June 30, 2026 Assets in € thousand 06/30/2026 12/31/2025 Non-current assets Intangible assets 2,676 3,469 Goodwill 18,435 18,372 Tangible assets 95,319 96,142 Other assets 1,103 1,128 Deferred tax assets 2,627 1,649 Non-current assets 120,160 120,760 Current Assets Inventories 182,334 171,617 Trade receivables 37,104 37,789 Contract assets 72,788 58,669 Other financial assets 359 971 Current tax assets 9,748 5,828 Cash and cash equivalents 112,287 98,697 Other assets 17,715 13,117 Current assets 432,335 386,688 Total assets 552,495 507,448
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 17 Consolidated balance sheet (IFRS) as of June 30, 2026 Liabilities & shareholders' equity in € thousand 06/30/2026 12/31/2025 Equity Subscribed capital 19,116 19,116 Reserves 314,118 306,142 Accumulated other comprehensive income -7,148 -9,776 Equity 326,086 315,482 Total equity attributable to shareholders of SUSS MicroTec SE 326,086 315,482 Non-current liabilities Pension plans and similar commitments 1,757 1,851 Provisions or share based payments 3,147 1,596 Provisions 760 396 Financial debt 2,133 2,742 Financial debt from lease obligations 42,190 42,502 Other financial liabilities 36 1,656 Other liabilities 920 746 Deferred tax liabilities 24,586 22,669 Non-current liabilities 75,529 74,158 Liabilities & shareholders' equity in € thousand 06/30/2026 12/31/2025 Current liabilities Provisions 7,373 4,685 Tax liabilities 14,887 18,380 Financial debt 1,281 1,295 Financial debt from lease obligations 3,119 3,088 Other financial liabilities 12,356 16,376 Trade payables 28,243 25,204 Contract liabilities 79,004 45,179 Other liabilities 4,617 3,601 Current liabilities 150,880 117,808 Total liabilities and shareholder’s equity 552,495 507,448
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 18 Consolidated statement of shareholders’ equity (IFRS) for the period from January 1, 2026, to June 30, 2026 Accumulated other comprehensive income in € thousand Subscribed capital Additional paid-in capital Earnings reserve Remeasurement of de- fined benefit plans Deferred taxes Foreign currency adjustments Total equity attributable to shareholders of SUSS MicroTec SE As of December 31, 2024 19,116 55,822 206,590 -2,065 548 -265 279,746 Adjustments in accordance with IAS 8 3,358 3,358 As of December 31, 2025 (adjusted retroactively) 19,116 55,822 209,948 -2,065 548 -265 283,103 Net income 29,159 29,159 Total income and expenses recognized in equity 5 0 -3,744 -3,739 Total comprehensive income 29,159 5 0 -3,744 25,420 Dividends paid -5,735 -5,735 As of June 30, 2025 (adjusted retroactively)) 19,116 55,822 233,372 -2,060 548 -4,009 302,787 As of June 30, 2025 (as originally reported) 19,116 55,822 228,089 -2,060 548 -4,009 297,506 As of January 1, 2026 19,116 55,822 250,320 -2,110 572 -8,238 315,482 Net income 8,741 8,741 Total income and expenses recognized in equity 0 - 2,627 2,627 Total comprehensive income 8,741 0 - 2,627 11,368 Dividends paid -765 -765 As of June 30, 2026 19,116 55,822 258,296 -2,110 572 -5,611 326,086
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 19 Consolidated statement of cash flow (IFRS) for the period from January 1, 2026, to June 30, 2025 in € thousand 01/01/2026 -06/30/2026 01/01/2025 -06/30/2025 adjusted retroactively* Net profit 8,741 29,159 Adjustments to reconcile net income / (loss) to operating cash flows Income / (loss) from discontinued operations (net of taxes) 0 3,407 Amortization of intangible assets 904 843 Depreciation of tangible assets 6,451 3,171 Profit / loss on disposal of intangible and tangible assets 435 718 Change of reserves on inventories 1,906 1,313 Non-cash interest expenses from increase of convertible debt 7 106 Other non-cash effective income and expenses 1,975 -1,975 Change in inventories -12,259 3,379 Change in contract assets -13,916 -3,593 Change in trade receivables 677 -29,301 Change in other assets -3,961 -1,728 Change in pension provisions -97 -155 Change in trade payables 2,650 5,290 Change in contract liabilities 33,829 -18,998 in € thousand 01/01/2026 -06/30/2026 01/01/2025 -06/30/2025 adjusted retroactively* Change in other liabilities and other provisions 49 -6,940 Change in tax assets and tax liabilities -6,474 -1,009 Cash flow from operating activities – continuing operations 20,917 -16,313 Cash flow from operating activities – discontinued operations 0 0 Cash flow from operating activities – total 20,917 -16,313 Disbursements for other tangible assets -4,473 -10,906 Disbursements for intangible assets -83 -325 Cash outflows due to investments within short-term commercial paper 0 0 Cash income due to investments within short-term commercial paper 0 0 Cash flow from investing activities – continuing operations -4,556 -11,231 Cash flow from investing activities – discontinued operations 0 -12 Cash flow from investing activities – total -4,556 -11,243 * The comparative information was adjusted due to an error correction. Continued on the next page ▼
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 20 Consolidated statement of cash flow (IFRS) (▼ Continuation) in € thousand 01/01/2026 -06/30/2026 01/01/2025 -06/30/2025 adjusted retroactively* Repayment of bank loans -625 -625 Repayment of leasing liabilities -1,657 -2,346 Change in other financial debt 2 -5 Dividends paid -765 -5,735 Cash flow from financing activities - continuing operations -3,045 -8,711 Cash flow from financing activities - discontinued operations 0 0 Cash flow from financing activities -3,045 -8,711 Adjustments to funds caused by exchange-rate fluctuations 274 -822 Change in cash and cash equivalents 13,590 -37,089 Funds at the beginning of the year 98,697 136,239 Funds at end of the period 112,287 99,150 (thereof cash and cash equivalents from discontinued operations)* 0 0 (thereof cash not available for disposal) 633 489 Cash flow from operating activities (continuing operations) including: Interest paid during the period -1,426 -89 Interest received during period 509 1,020 Taxes paid during the period -10,790 -10,191 * The comparative information was adjusted due to an error correction.
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 21 Selected explanatory notes Selected notes to the half-yearly financial statements as of June 30, 2026. (1) General recognition and measurement methods The subject of this interim consolidated financial statements as of June 30, 2026, is SUSS MicroTec SE (the "Company") and its sub- sidiaries (collectively referred to as the "Group"). The present interim consolidated financial statements have been prepare d in accord- ance with the requirements of IAS 34 Interim Financial Reporting, i.e. the International Financial Reporting Standards (IFRS) as applicable in the European Union (EU). The interim consolidated financial statements are b ased on the consolidated financial statements as of December 31 , 2025 and should be read in conjunction with these. The accou nting policies applied by the Group in these interim financial statements are con- sistent with those applied in the consolidated fina ncial statements for fiscal year 2026. For further information on the specific accounting policies applied, reference is made to the consolidated financial statements of SUSS MicroTec SE as of December 31, 2025. . (2) Effects of retrospective adjustments or corrections and retrospective changes in accordance with IAS 8 (Accounting Policies, Changes in Accounting Estimates and Er- rors) of the consolidated financial state- ments as of December 31, 2025 on the pre- sent half-year financial report In the fourth quarter of 2025, adjustments to accou nting policies were made for the entire fiscal year 2025. These adjustments were therefore not reflected in the interim financial re porting during the year. The quarterly figures were adjusted retrospectively accordingly. With regard to the effects of retrospective adjustm ents or correc- tions as well as retrospective changes in accordance with IAS 8 (Ac- counting Policies, Changes in Accounting Estimates and Errors) on the consolidated financial statements of SUSS Micro Tec SE, refer- ence is made to the disclosures in the notes to the consolidated financial statements for fiscal year 2025. In this context, the continuation of the retrospective adjustments or corrections described in the notes to the consolida ted financial statements for fiscal year 2025 resulted in changes with an impact on earnings in the first half of 2025 and the disclosures in the interim consolidated financial statements for the period Ja nuary 1 to June 30, 2025. The effects of the continuation on the in terim consoli- dated financial statements of SUSS MicroTec SE for the period from January 1, 2025 to June 30, 2025 are presented belo w. The corre- sponding disclosures in the interim consolidated no tes were ad- justed accordingly.
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 22 The effects of the aforementioned continuation of t he adjustments or corrections on the consolidated income statement of the interim consolidated financial statements for the period fr om January 1, 2025 to June 30, 2025 are summarized as follows. Fo r the sake of clarity, only the line items affected by the changes are presented in € thousand: in € thousand 01/01/2025 - 06/30/2025 (after adjustments) Adjustments 01/01/2025 - 06/30/2025 (reported) Sales 266,638 203 266,435 Cost of sales -165,417 2,033 -167,450 Selling expenses -14,460 85 -14,545 Research and development expenses -23,301 60 -23,361 General and administrative expenses -21,109 480 -21,589 Other operating income 5,017 -639 5,656 Net income from operations (EBIT) 44,118 2,222 41,896 Income taxes -12,438 -297 -12,141 Result from continuing operations (after taxes) 32,566 1,925 30,641 Net income for the period 29,159 1,925 27,234
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 23 Based on the amended consolidated net income, the f ollowing ad- justments result in the consolidated statement of c ash flows of the interim consolidated financial statements for the p eriod from Janu- ary 1, 2025 to June 30, 2025. For the sake of clari ty, only the line items affected by the changes are presented in € thousand: in € thousand 01/01/2025 - 06/30/2025 (after adjustments) Adjustments 01/01/2025 - 06/30/2025 (reported) Net income 29,159 1,925 27,234 Change in inventories 3,379 -1,854 5,233 Change in contract assets -3,593 17,022 -20,615 Change in trade receivables -29,301 -26,400 -2,901 Change in trade payables 5,290 6,030 -740 Change in contract liabilities -18,998 9,175 -28,173 Change in other liabilities and provisions -6,940 -6,194 -746 Change in tax receivables and tax liabilities -1,009 296 -1,305 Cash flow from operating activities -16,313 0 -16,313
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 24 Based on the amended consolidated net income, the f ollowing ad- justments result in the consolidated statement of changes in equity of the interim consolidated financial statements fo r the period from January 1, 2025 to June 30, 2025. For the sake of clarity, only the line items affected by the changes are presented in €thousand: (3) Significant transactions and events The Annual General Meeting on June 3, 2026, resolved to authorize the issuance of convertible bonds and/or bonds with warrants with a total nominal amount of up to €300,000,000.00 as well as the creation of conditional capital of up to €1,911,553.00 through the is- suance of up to 1,911,553 new registered no-par val ue shares (Con- ditional Capital 2026). As of June 30, 2026, this a uthorization had not been utilized. In the second quarter, earnings were impacted by €2 .1 million due to the withdrawal of a product that had already bee n discontinued as part of our portfolio optimization measures and could therefore no longer be commercialized. The charge primarily a ffected gross profit and EBIT in the Advanced Backend Solutions segment. (4) Changes in the scope of consolidation The consolidated financial statements include the f inancial state- ments of SUSS MicroTec SE and all significant compa nies over which control is exercised in accordance with the c ontrol principle, regardless of the level of ownership. Compared to the consolidated financial statements a s of Decem- ber 31, 2025, there were no changes in the scope of consolidation. (5) Changes in estimates No material deviating judgments, estimates, and ass umptions that influence the application of accounting policies we re made for the half-year financial statements as of June 30, 2026 compared to the consolidated annual financial statements 2025. (6) Bonds or equity securities In the reporting period, no issuances, repurchases, or repayments were made, neither of debt securities nor of other equity instruments. (7) Dividends paid The dividend for fiscal year 2025 of €0.04 per divi dend-entitled share resolved by the Annual General Meeting on June 3, 2026 re- sulted in a total dividend of €764,621.52 and was paid out in the re- porting period. (8) Contingent liabilities and contingent as- sets There are no contingent assets. Contingent liabilities in the form of purchase commitments increased in the reporting period compared to December 31, 2025 from €77.1 million to €107.0 mil- lion as of June 30, 2026. in € thousand 06/30/2025 Retained earnings 06/302025 Total equity Adjustments acc. to IAS 8 5,283 5,281
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 25 (9) Earnings per share Basic earnings per share is calculated by dividing the net income for the period attributable to shares (after non-contro lling interests) by the weighted average number of shares. To determine diluted earn- ings per share, the net income attributable to shar eholders as well as the weighted average number of shares outstandin g are ad- justed for the effects of all dilutive potential shares. The following table shows the calculation of basic and diluted earn- ings per share. (10) Related party transactions In the first half of 2026, there were no material transactions with re- lated parties subject to the disclosure requirements of IAS 24. (11) Segment Reporting The activities of the SUSS Group are delineated by product lines within segment reporting in accordance with the rul es of IFRS 8 ("Operating Segments"). This breakdown is guided by internal man- agement and reporting to the Management Board and t akes into account the risk and earnings structures of the segments. The activities of the SUSS Group were divided in th e reporting year as well as in the prior year into the operating seg ments Advanced Backend Solutions and Photomask Solutions. The Cent ral Group Functions segment consolidates further activities o f the Group as well as the non-allocable costs of the Group function. The Central Group Functions area encompasses primar ily the ex- penses and income of the Group that cannot be alloc ated at seg- ment level. 01/01/2026 - 06/30/2026 01/01/2025 - 06/30/2025 retroactively adjusted* in € thousand Total Earnings per share in € (basic) Total Earnings per share in € (basic) Earnings after taxes (continuing operations) of which shareholders of SUSS MicroTec SE 8.741 0.39 32,566 1.70 Earnings after taxes (discontinued operations) of which shareholders of SUSS MicroTec SE 0 0.00 -3,407 -0.18 Net profit / (loss) of which shareholders of SUSS MicroTec SE 8.741 0.46 29,159 1.53 Weighted average number of outstanding shares 19,115,538 19,115,538 * The comparative information was adjusted due to an error correction.
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 26 Segment reporting (IFRS) Segment information Advanced Backend Solutions Photomask Solutions Total of the segments Central Group Functions Total Group in € thousand 6M / 2026 6M / 2025* 6M / 2026 6M / 2025* 6M / 2026 6M / 2025* 6M / 2026 6M / 2025* 6M / 2026 6M / 2025* External sales 148,863 169,274 53,906 97,364 202,769 266,638 - - 202,769 266,638 Internal Sales - - - - - - - - - - Total sales 148,863 169,274 53,906 97,364 202,769 266,638 - - 202,769 266,638 Cost of sales -97,198 -108,591 -31,511 -57,460 -128,709 -166,051 1,291 634 -127,418 -165,417 Gross profit 51,665 60,683 22,395 39,904 74,060 100,587 1,291 634 75,351 101,221 Gross profit margin 34,7% 35,8% 41,5% 41,0% 36,5% 37,7% - - 37,2% 38,0% Other segment expenses / income (net) -43,334 -41,917 -12,458 -10,865 -55,792 -52,782 - -7,754 -61,182 -60,536 thereof intersegment cost allocation (net) -7,894 -7,524 -3,367 -3,042 -11,261 -10,566 11,261 10,566 - - thereof central services of SUSS MicroTec SE -7,894 -7,524 -3,367 -3,042 -11,261 -10,566 11,261 10,566 - - Result per segment (EBIT) 8,331 18,766 9,937 29,039 18,268 47,805 -4,099 -7,120 14,169 40,685 EBIT margin 5,6% 11,1% 18,4% 29,8% - - - - 7,0% 15,3% Earnings before taxes 8,276 18,732 9,914 29,038 18,190 47,770 -4,679 -6,199 13,511 41,571 * The comparative information was adjusted due to an error correction.
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 27 Segment reporting (IFRS) Continuation ▼ Segment information Advanced Backend Solutions Photomask Solutions Total of the segments Central Group Functions Total Group in € thousand 6M / 2026 6M / 2025* 6M / 2026 6M / 2025* 6M / 2026 6M / 2025* 6M / 2026 6M / 2025* 6M / 2026 6M / 2025* Segment assets 309,646 329,071 82,371 89,104 392,017 418,175 16,638 17,542 408,655 435,717 thereof goodwill 18,435 18,377 - - 18,435 18,377 - - 18,435 18,377 Unallocated assets - - - - - - - - 143,840 98,092 Total assets - - - - - - - - 552,495 533,809 Segment liabilities -76,204 -94,122 -38,652 -43,589 -114,856 -137,711 -4,437 -7,886 -119,293 -145,597 Unallocated liabilities - - - - - - - - -107,116 -85,425 Total liabilities - - - - - - - - -226,409 -231,022 Depreciation 4,723 2,495 1,496 634 6,219 3,129 1,136 885 7,355 4,014 thereof scheduled 4,723 2,495 1,496 634 6,219 3,129 1,136 885 7,355 4,014 thereof impairment loss - - - - - - - - - - Capital expenditure 2,765 8,087 1,301 2,218 4,066 10,305 490 926 4,556 11,231 Employees as of June 30 1,251 1,261 285 274 1,536 1,535 69 60 1,605 1,595 * The comparative information was adjusted due to an error correction.
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 28 Segment reporting (IFRS) Segment information by region Sales Capital expenditure Non-current assets** in € thousand 6M / 2026 6M / 2025* 6M / 2026 6M / 2025* 6M / 2026 6M / 2025* EMEA 20,498 17,076 3,567 4,468 59,183 50,020 North America 30,782 25,879 23 44 2,361 2,395 Asia and Pacific 151,489 223,683 966 6,719 54,886 56,172 Total 202,769 266,638 4,556 11,231 116,430 108,587 * The comparative information was adjusted due to an error correction ** includes intangible assets and property, plant and equipment
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 29 Segment reporting under IFRS – Reconciliation and disclosure related to discontinued operations The following reconciliation of the performance indicators EBIT and EBT from continuing operations are presented in accordance with the consolidated income statement Reconciliation of EBIT to earnings from continuing operations (before taxes) in € thousand 01/01/2026 -06/30/2026 01/01/2025 -06/30/2025 adjusted retroactively* EBIT according to segment reporting 14,169 40,685 + Financial income 553 1,077 - Financial expenses -1,211 -191 EBT Group 13,511 41,571 - EBT discontinued operations - -3,433 - Gain on disposal - - + Expenses related to the sale of subsidiary - - EBIT from continuing operations (before taxes) according to the statement of income 13,511 45,004 * The comparative information was adjusted due to an error correction.
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 30 (12) Report on post-balance sheet date events No material reportable events have occurred after the end of the in- terim reporting period. Responsibility statement To the best of our knowledge, and in accordance with the applicable reporting principles for half-yearly financial reporting, the half yearly consolidated financial statements give a true and fair view of the as- sets, 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 material opportunities and risks associated with the expected development of the group for the remaining months of the financial year. Garching, Germany, August 4, 2026 The Management Board of SUSS MicroTec SE Signed Burkhardt Frick CEO Dr. Cornelia Ballwießer CFO Dr. Thomas Rohe COO
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SUSS Half-yearly financial report Key Figures │Interim Management Report │Half-yearly financial statements │Selected explanatory notes │ Financial Calendar < > ≡ 31 Note on the Half-Yearly Financial Report The consolidated interim financial statements and the consolidated interim management report have neither been audited in accord- ance with §317 HGB nor subjected to a review by the auditor. Note on rounding Due to rounding, individual figures in this document may not add up precisely to the stated totals, and percentages shown may not accurately reflect the absolute values to which they relate.
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SUSS Half-yearly financial report Key Figures │ Interim Management Report │ Half-yearly financial statements │ Selected explanatory notes │ Financial Calendar < > ≡ 32 Financial Calendar 2026 Quarterly Statement as of March 31, 2026 May 7, 20 26 Annual General Meeting, Munich June 3, 2026 Half-yearly financial report August 6, 2026 Quarterly Statement as of September 30, 2026 November 5, 2026 Contact SUSS MicroTec SE Schleissheimer Straße 90 85748 Garching, Germany Email: info@suss.com Investor Relations Phone: +49 89 32007-0 Email: ir@suss.com Forward-looking statements: This Interim Statement includes forward-looking sta tements. Forward-looking statements do not present historical facts but include statements about expec tations and the views of the management of SUSS Mic roTec SE. These statements are based on current plans, estimates, and forecast s of the Company’s management. Investors should not place undue reliance on these statements. Forward-looking statements are to be un derstood in the context of the time at which they w ere made. The Company does not assume any obligation to update the forward-loo king statements included in this report as a result of new information or future events. The Company’s obligation to comply with its statuto ry responsibilities regarding information and repor ting remains unaffected. Forward- looking statements always involve risks and uncerta inties. A large number of factors that are describe d in this report could cause actual events to deviate substantially from the forward-lo oking statements included in this report. suss.com