Earnings release
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Page 1 of 16 Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this announcement. ASMPT LIMITED (Incorporated in the Cayman Islands with limited liability) (Stock Code: 0522) Announcement Of Unaudited 2026 Third Quarter Results For The Three Months Ended 30 September 2026 Record Group Bookings and Strong Earnings Across SEMI and SMT Key Highlights Record Group bookings, driven by TCB, SMT products, and Photonics Record TCB C2S orders fuelled by strong demand from AI data centres Continued momentum in Photonics resulting in record bookings and revenue Adjusted gross margin rose to 42.9%, driven by both SMT and SEMI Revenue and adjusted EPS exceeded consensus Group Results Summary (in HK$ million) Q3 2026 QoQ YoY Continuing Operations 1 Bookings2 8,845.1 (US$1,128.0 million) +24.7% +137.9% Revenue 5,247.0 (US$669.2 million) +6.3% +48.7% Gross Margin 42.1% -29bps +661bps Operating Profit 798.6 +1.5% +890.9% Net Profit 533.2 +27.6% NM Basic Earnings Per Share HK$1.28 +26.7% NM Non-HKFRS Measures 3 of Continuing Operations1 Adjusted Gross Margin 42.9% +35bps +517bps Adjusted Operating Profit 922.4 +8.9% +379.2% Adjusted Net Profit 689.7 +8.2% +486.3% Adjusted Basic Earnings Per Share HK$1.65 +7.8% +489.3% NM: Not meaningful Revenue Guidance for Q4 2026 US$670 million to US$730 million, up 4.6% QoQ and 37.5% YoY at mid-point of US$700 million 1 The Closing of the Disposal of ASMPT NEXX, Inc. (“NEXX”) took place on 3 June 2026. Following Closing, NEXX has ceased to be a subsidiary of the Company 2 Bookings reflect new orders secured during the quarter 3 For more information about the Non-HKFRS Measures presented above, please refer to the section under “Reconciliation of HKFRS Measures to the non-HKFRS Measures” of this results announcement
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Page 2 of 16 The Directors of ASMPT Limited are pleased to announce the Group’s unaudited results for the three months ended 30 September 2026: RESULTS SUMMARY ASMPT Limited and its subsidiaries (the “Group” or “ASMPT”) delivered revenue from Continuing operations of HK$5.25 billion (US$669.2 million) for the three months ended 30 September 2026 (“Q3 2026”), representing an increase of 6.3% quarter-on-quarter (“QoQ”) and 48.7% year-on- year (“YoY”). The Group recorded a consolidated profit after taxation from Continuing operations of HK$533.2 million for Q3 2026, as compared with a profit of HK$417.8 million in the previous quarter and a loss of HK$286.2 million in the corresponding period of 2025. (HK$689.7 million after adjustments under non-HKFRS Measures, increased by 8.2% QoQ and 486.3% YoY). Basic earnings per share from Continuing operations amounted to HK$1.28, as compared with basic earnings per share of HK$1.01 in the previous quarter and basic loss per share of HK$0.69 in the corresponding period of 2025. (HK$1.65 after adjustments under non-HKFRS Measures, an increase by 7.8% QoQ and 489.3% YoY). MANAGEMENT DISCUSSION AND ANALYSIS The review for Q3 2026 will begin with business highlights, followed by a financial review of the Group and its Segments: the Semiconductor Solutions Segment (“SEMI”) and SMT Solutions Segment (“SMT”). Q3 2026 Group Business Highlights The Group achieved record bookings in Q3 2026, supported by sustained AI infrastructure investment driving demand across Advanced Packaging (“AP”), SEMI Mainstream and SMT. SEMI demand was largely driven by Thermo Compression Bonding (“TCB”) and Photonics supporting advanced chip packaging and optical connectivity while SMT continued to benefit from robust demand for AI server boards and optical transceivers. Advanced Packaging The Group’s AP portfolio saw strong commercial momentum in TCB, Photonics and Flip Chip High Precision Die-Bonding (“FC”) with continued development of next-generation packaging solutions. TCB In logic, demand for AI computing continued to drive strong customer investment momentum across the Group’s TCB solutions. Orders for chip-to-substrate (“C2S”) solutions reached a record high, led by strong demand for larger compound-die TCB tools from OSAT partners of a leading advanced logic customer, and orders for other AI-related AP applications. In chip-to-wafer (“C2W”), the Group secured repeat orders from a leading global integrated device manufacturer (“IDM”) for advanced CPUs to support client computing and AI inference, reflecting continued customer confidence in ASMPT’s C2W solutions. In memory, the timing of customers’ new tool purchase decisions continued to be closely linked to HBM4 product rollout schedules, consistent with prior expectations. The industry is reassessing the optimal balance between memory density, thermal management and cost, reflecting a recalibration of customer investment schedules. Therefore, even though larger capability-driven investments have been pushed-out, the Group believes the need for capacity additions and selective upgrades remains intact. Meanwhile, the Group is developing the next-generation TCB solutions designed to deliver superior throughput, yield and process performance, positioning its competitive advantage ahead of the next phase of HBM-related customer investments.
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Page 3 of 16 MANAGEMENT DISCUSSION AND ANALYSIS (continued) The Group continued to advance its panel-level packaging capabilities to meet next- generation requirements for higher throughput, greater scalability and improved cost efficiency. Its quarter-panel solution has progressed to sample bonding with a leading advanced logic customer, while the Group is also developing solutions for a leading global IDM’s embedded and surface silicon bridge die architectures. These engagements extend ASMPT’s TCB innovation into emerging panel-level formats and position the Group to capture new opportunities as advanced packaging architectures evolve. Photonics The Group has a comprehensive portfolio spanning Pluggable Optical Transceivers, Near- Packaged Optics (“NPO”), and Co-Packaged Optics (“CPO”). SEMI’s Photonics bookings and revenue hit record levels in Q3 2026, driven by production ramps of 800G, 1.6T and next-generation optical modules to meet AI-related demand for faster and more efficient data transmission. Meanwhile SEMI’s Pluggable Optical Transceiver solutions secured significant orders, reinforcing its leading position in the transceiver market. Notably, its AMICRA business achieved a breakthrough in NPO, securing a bulk order from a major customer. In addition, AMICRA’s ultra-high-precision bonding solutions received maiden orders from a leading communication services provider for optical transceiver solutions. In CPO, the Group continued to deepen its engagement with multiple leading global CPO players, positioning it well to gain market share as CPO adoption accelerates. Together, these developments demonstrate the breadth of the Group’s Photonics portfolio and create a multi-year growth opportunity. FC The Group’s FC solutions for large dies continued to deliver revenue growth, supported by demand for high-throughput, large-format and cost-efficient assembly applications. These solutions are increasingly deployed in custom AI ASICs and advanced fan-out wafer-level packaging reflecting growing investment in AI infrastructure and next-generation computing platforms. Hybrid Bonding (“HB”) HB represents a compelling opportunity across 3D IC, HBM and EIC-PIC integration for CPO. The Group’s second-generation HB platform combines competitive alignment precision, bonding accuracy, footprint efficiency and throughput. The Group continues to work with leading logic and memory customers on programmes at various stages of sampling, evaluation and qualification.
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Page 4 of 16 MANAGEMENT DISCUSSION AND ANALYSIS (continued) SEMI Mainstream AI-related demand continued to support the SEMI mainstream business, particularly in power management and AI server boards for data centres. Revenue and bookings remained elevated, with wire bonding (“WB”) and die bonding (“DB”) tools supported by AI infrastructure expansion, and high utilisation in OSATs. SMT SMT achieved its third consecutive quarter of record bookings and highest bookings market share, with demand driven largely by AI server boards and optical transceivers. SMT's high-flex solutions for large-format board assembly continued to attract strong demand for AI server manufacturing, combining high-speed component placement for small and large, heavy components with high-density, multi-angle assembly and advanced inspection capabilities to support superior yield, throughput and reliability at scale. Notably, bookings growth in the Americas accelerated on the back of strong demand for AI servers. Q3 2026 Group Financial Review – Continuing Operations (in HK$ million) Q3 2026 QoQ YoY Bookings* 8,845.1 (US$1,128.0 million) +24.7% +137.9% Revenue 5,247.0 (US$669.2 million) +6.3% +48.7% Adjusted Gross Margin 42.9% +35bps +517bps Adjusted Operating Profit 922.4 +8.9% +379.2% Adjusted Net Profit 689.7 +8.2% +486.3% Adjusted Net Profit Margin 13.1% +23bps +981bps * Bookings reflect new orders secured during the quarter Group revenue of HK$5.25 billion (US$669.2 million) was above the mid-point of guidance, up 6.3% QoQ and 48.7% YoY, driven by both SEMI and SMT. Group bookings reached a record high of HK$8.85 billion (US$1.13 billion) in Q3 2026, driven by continued AI infrastructure investments, one-off bulk orders and demand pull-in due to extended lead times. Bookings increased by 24.7% QoQ and 137.9% YoY, led by strong demand across multiple products, notably, TCB, SMT products, and Photonics. The Group achieved a book-to- bill ratio of 1.69, the highest since Q1 2021. Group adjusted gross margin of 42.9% was up 35 bps QoQ and 517 bps YoY, reflecting improvements in both SMT and SEMI. The Group’s adjusted operating profit was HK$922.4 million, up 8.9% QoQ and 379.2% YoY due to higher revenue and gross margin. Adjusted operating expenditure (“OPEX”) was up 6.0% QoQ and 16.6% YoY. Both QoQ and YoY increases were mainly due to higher incentive provisions and increased volume. Group adjusted net profit was HK$689.7 million, up 8.2% QoQ and 486.3% YoY due to higher operating profit.
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Page 5 of 16 MANAGEMENT DISCUSSION AND ANALYSIS (continued) Q3 2026 Semiconductor Solutions Segment Financial Review – Continuing Operations (in HK$ million) Q3 2026 QoQ YoY Bookings* 4,417.3 (US$563.3 million) +31.3% +156.3% Revenue 2,934.0 (US$374.2 million) +1.5% +68.0% Adjusted Gross Margin 46.6% +6bps +502bps Adjusted Segment Profit 595.4 -1.3% +620.9% Adjusted Segment Profit Margin 20.3% -56bps +1,556bps * Bookings reflect new orders secured during the quarter SEMI’s revenue was HK$2.93 billion (US$374.2 million) in Q3 2026, up 1.5% QoQ and 68.0% YoY, accounting for approximately 56% of the Group revenue. YoY growth was largely driven by Photonics solutions serving AI-related applications, together with higher sales of wire and die bonders serving both AI and consumer end-markets. SEMI achieved bookings of HK$4.42 billion (US$563.3 million), up 31.3% QoQ and 156.3% YoY, its highest quarterly bookings since Q1 2021. AI-driven demand supported a broad section of SEMI’s portfolio, notably TCB, Photonics and FC solutions. SEMI’s adjusted gross margin of 46.6% for Q3 2026 was up 6 bps QoQ and 502 bps YoY. The YoY increase was largely due to higher volume and a favourable product mix. Adjusted segment profit was HK$595.4 million, down 1.3% QoQ but up 620.9% YoY. The QoQ decline was due to higher incentive provisions, while the YoY increase was due to higher volume and better gross margin. Q3 2026 SMT Solutions Segment Financial Review – Continuing Operations (in HK$ million) Q3 2026 QoQ YoY Bookings 4,427.8 (US$564.7 million) +18.9% +122.1% Revenue 2,313.1 (US$295.0 million) +13.2% +29.8% Adjusted Gross Margin 38.2% +131bps +425bps Adjusted Segment Profit 410.4 +44.1% +143.2% Adjusted Segment Profit Margin 17.7% +381bps +827bps SMT delivered revenue of HK$2.31 billion (US$295.0 million), up 13.2% QoQ and 29.8% YoY. Bookings reached a new record high of HK$4.43 billion for the third consecutive quarter, increasing 18.9% QoQ and 122.1% YoY. This strong performance was driven largely by robust AI server demand, and more than US$100 million worth of bulk orders and pull-in. Segment adjusted gross margin was 38.2%, up 131 bps QoQ and 425 bps YoY. QoQ and YoY improvements came from higher volume. Adjusted segment profit was HK$410.4 million, up 44.1% QoQ and 143.2% YoY, driven by higher volume.
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Page 6 of 16 MANAGEMENT DISCUSSION AND ANALYSIS (continued) OUTLOOK The Group expects Q4 2026 revenue to be between US$670 million and US$730 million, up 4.6% QoQ and 37.5% YoY at mid-point of US$700 million, which is above the market consensus. This will be driven by double-digit SMT revenue growth, while SEMI revenue is expected to be flat due to longer lead times of AP products. Q4 2026 bookings will remain significantly elevated YoY, supported by sustained AI infrastructure investment across both segments. The Group expects Q4 bookings to be below Q3’s record level due to the one-offs and pull-in in SMT. Looking ahead, AI demand is expected to drive sustained revenue growth in 2027.
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Page 7 of 16 FINANCIAL INFORMATION CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS Three months ended 30 September 30 June 30 September 2026 2026 2025 HK$'000 HK$'000 HK$'000 (unaudited) (unaudited) (unaudited) (restated) Notes Continuing operations Revenue 2 5,247,045 4,935,800 3,527,972 Cost of sales 3 (3,037,666) (2,843,313) (2,275,761) Gross profit 2,209,379 2,092,487 1,252,211 Other income 52,149 36,951 37,340 Selling and distribution expenses (482,256) (450,946) (379,418) General and administrative expenses (350,639) (304,679) (299,583) Research and development expenses (577,913) (550,388) (492,621) Other gains and losses, net (5,644) 34,260 (15,802) Restructuring costs (51,536) (6,495) (304,316) Other expenses (17,263) (199,945) (27,938) Finance costs (38,947) (36,019) (36,021) Share of result of an associate 34,400 30,092 – Share of result of a joint venture – – 20,729 Profit (loss) before taxation 771,730 645,318 (245,419) Income tax expense (238,511) (227,475) (40,781) Profit (loss) for the period from continuing operations 533,219 417,843 (286,200) Discontinued operation (Loss) profit for the period from discontinued operation – (85,570) 17,601 Profit (loss) for the period 533,219 332,273 (268,599) Profit (loss) for the period attributable to owners of the Company – from continuing operations 533,219 420,706 (287,478) – from discontinued operation – (85,570) 17,601 533,219 335,136 (269,877) (Loss) profit for the period attributable to non-controlling interests – from continuing operations – (2,863) 1,278 Profit (loss) for the period 533,219 332,273 (268,599)
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Page 8 of 16 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS (continued) Three months ended 30 September 30 June 30 September 2026 2026 2025 HK$'000 HK$'000 HK$'000 (unaudited) (unaudited) (unaudited) (restated) Note Earnings (loss) per share (from continuing and discontinued operations) 4 – Basic HK$1.28 HK$0.80 HK$(0.65) – Diluted HK$1.27 HK$0.80 HK$(0.65) Earnings (loss) per share (from continuing operations) 4 – Basic HK$1.28 HK$1.01 HK$(0.69) – Diluted HK$1.27 HK$1.00 HK$(0.69)
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Page 9 of 16 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME Three months ended 30 September 30 June 30 September 2026 2026 2025 HK$'000 HK$'000 HK$'000 (unaudited) (unaudited) (unaudited) Profit (loss) for the period 533,219 332,273 (268,599) Other comprehensive (expense) income Item that will not be reclassified to profit or loss: – net fair value (loss) gain on investment in equity instruments at fair value through other comprehensive income (14) (2,096) 11 Items that may be reclassified subsequently to profit or loss: – exchange differences on translation of foreign operations – subsidiaries 27,425 13,888 (99,035) – an associate 10,500 35,961 – – a joint venture – – (6,021) – reclassification of cumulative translation reserve upon disposal/ deemed disposal of subsidiaries – 7,947 – – fair value gain on hedging instruments designated as cash flow hedges 15,998 13,206 10,322 Other comprehensive income (expense) for the period 53,909 68,906 (94,723) Total comprehensive income (expense) for the period 587,128 401,179 (363,322) Total comprehensive income (expense) for the period attributable to: Owners of the Company 587,128 402,341 (364,471) Non-controlling interests – (1,162) 1,149 587,128 401,179 (363,322) Total comprehensive income (expense) for the period attributable to owners of the Company: – from continuing operations 587,128 489,627 (372,345) – from discontinued operation – (87,286) 7,874 587,128 402,341 (364,471)
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Page 10 of 16 Notes: 1. PRINCIPAL ACCOUNTING POLICIES The financial highlights have been prepared on the historical cost basis except for certain financial instruments which are measured at fair value at the end of each reporting period. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. 2. SEGMENT INFORMATION The Group has two (2025: two) operating segments: research and development, production and sales of (1) semiconductor solutions and (2) surface mount technology solutions. They represent two (2025: two) major types of products manufactured by the Group. An analysis of the Group’s revenue and results by operating and reportable segment is as follows: Three months ended 30 September 30 June 30 September 2026 2026 2025 HK$'000 HK$'000 HK$'000 (unaudited) (unaudited) (unaudited) (restated) Continuing operations Segment revenue from external customers Semiconductor solutions 2,933,990 2,891,949 1,746,610 Surface mount technology solutions 2,313,055 2,043,851 1,781,362 5,247,045 4,935,800 3,527,972 Segment results Semiconductor solutions 505,145 564,184 (13,608) Surface mount technology solutions 397,966 276,909 162,983 903,111 841,093 149,375 Interest income 29,832 24,703 20,817 Finance costs (38,947) (36,019) (36,021) Share of result of an associate 34,400 30,092 – Share of result of a joint venture – – 20,729 Unallocated other income 8,466 6,447 6,908 Unallocated net foreign exchange (loss) gain and fair value change of foreign currency forward contracts (6,158) 23,110 (17,741) Unallocated general and administrative expenses (90,728) (50,065) (57,920) Unallocated other gains 553 12,397 688 Restructuring costs (51,536) (6,495) (304,316) Unallocated other expenses (17,263) (199,945) (27,938) Profit (loss) before taxation 771,730 645,318 (245,419) Segment margin Semiconductor solutions 17.2% 19.5% -0.8% Surface mount technology solutions 17.2% 13.5% 9.1%
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Page 11 of 16 3. COST OF SALES During the three months ended 30 September 2026, a one-off inventory provision/write-off was recognized in Q3 2026 amounting to HK$31.4 million (2025: HK$73.9 million) related to a restructuring project undertaken during the period. 4. EARNINGS (LOSS) PER SHARE From continued operations The calculation of the basic and diluted earnings (loss) per share from continuing operations attributable to owners of the Company is based on the following data: Three months ended 30 September 30 June 30 September 2026 2026 2025 HK$'000 HK$'000 HK$'000 (unaudited) (unaudited) (unaudited) (restated) Profit (loss) for the period attributable to owners of the Company (from continuing and discontinued operations) 533,219 335,136 (269,877) Less: (Loss) profit for the period from discontinued operation – (85,570) 17,601 Earnings (loss) for the purpose of calculating basic and diluted earnings (loss) per share (profit (loss) for the period attributable to owners of the Company) 533,219 420,706 (287,478) Three months ended 30 September 30 June 30 September 2026 2026 2025 Number of shares (in thousands) (unaudited) (unaudited) (unaudited) Weighted average number of ordinary shares for the purpose of calculating basic earnings (loss) per share 417,791 417,785 416,202 Effect of dilutive potential shares: – Employee Share Incentive Scheme 1,349 1,007 1,268 Weighted average number of ordinary shares for the purpose of calculating diluted earnings (loss) per share 419,140 418,792 417,470 For the three months ended 30 September 2025, diluted loss per share equals to basic loss per share as the potential ordinary shares were not included in the calculation of diluted loss per share because they are anti-dilutive.
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Page 12 of 16 4. EARNINGS PER SHARE (continued) From discontinued operation For the three months ended 30 June 2026, both basic and diluted loss per share for the discontinued operation is HK$0.20 per share based on the loss for the period from the discontinued operation of approximately HK$85,570,000 and the denominators detailed above for basic loss per share. The computation of diluted loss per share for the discontinued operation for the three months ended 30 June 2026 does not assume the effect of potential shares from the Employee Share Incentive Scheme, since this would result in a decrease in loss per share from discontinued operation. For the three months ended 30 September 2025, both basic and diluted earnings per share for the discontinued operation was HK$0.04 per share, based on the profit for the period from the discontinued operation of approximately HK$17,601,000 and the denominators detailed above for both basic and diluted earnings per share.
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Page 13 of 16 RECONCILIATION OF HKFRS MEASURES TO THE NON-HKFRS MEASURES For review of financial performance, the Group has provided adjusted results and adjusted earnings per share which are supplementary to the Group’s consolidated results in accordance with HKFRS Accounting Standards (“HKFRS”). The Group believes that these additional figures provide our shareholders and investors with useful supplementary information about our ongoing operating performance and facilitates the analysis and comparison of financial trends and results between periods. The adjusted results and adjusted earnings per share exclude the impact of (i) share-based payments, (ii) restructuring costs which were mainly related to employee severance, benefit arrangements and shutdown-related cost, (iii) one-off inventory provision/write-off due to restructuring, (iv) loss on deemed disposal of Semiconductor Wet Advanced Technology Limited (“SWAT”), a non-wholly owned subsidiary of the Group, (v) gain on adjustment of contingent consideration, (vi) impairment loss of goodwill and intangible assets and (vii) related income tax effects. Share-based payments under the employee share incentive scheme of the Group are included in HKFRS reporting. For non-HKFRS measures, it was excluded for greater comparability of operating results across periods. Management believes that it will provide greater comparability of operating results across periods by eliminating the share-based payments, which can vary based on the award timing, vesting period and market price volatility. The use of these non-HKFRS measures may have certain limitations as a tool for analysis and comparison. Shareholders and investors are advised not to consider these non-HKFRS measures in isolation from, or as a substitute for analysis of, the Group’s financial performance as reported under HKFRS. Also, please note that these non-HKFRS measures may be defined differently from similar terms used by other companies. The following tables highlighted the reconciliations of the Group’s financial measures prepared in accordance with HKFRS for Q3 2026, Q2 2026 and Q3 2025 to the non-HKFRS measures. Three months ended Q3 2026 Q2 2026 Q3 2025 HK$'000 HK$'000 HK$'000 (unaudited) (unaudited) (unaudited) (restated) Continuing operations Gross profit 2,209,379 2,092,487 1,252,211 Non-HKFRS adjustments: – Share-based payments 7,884 5,387 3,436 – One-off inventory provision/write-off 31,373 – 73,884 Adjusted gross profit 2,248,636 2,097,874 1,329,531 Gross profit margin 42.1% 42.4% 35.5% Adjusted gross profit margin 42.9% 42.5% 37.7% Operating profit 798,571 786,474 80,589 Non-HKFRS adjustments: – Share-based payments 92,406 60,502 38,017 – One-off inventory provision/write-off 31,373 – 73,884 Adjusted operating profit 922,350 846,976 192,490
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Page 14 of 16 RECONCILIATION OF HKFRS MEASURES TO THE NON-HKFRS MEASURES (continued) Three months ended Q3 2026 Q2 2026 Q3 2025 HK$'000 HK$'000 HK$'000 (unaudited) (unaudited) (unaudited) (restated) Continuing operations Net profit (loss) 533,219 417,843 (286,200) Non-HKFRS adjustments: – Share-based payments 92,406 60,502 38,017 – Restructuring costs 51,536 6,495 304,316 – One-off inventory provision/write-off 31,373 – 73,884 – Loss on deemed disposal of a subsidiary (SWAT) – 152,519 – – Gain on adjustment of contingent consideration – (11,418) – – Impairment loss of goodwill and intangible assets – 21,985 – – Related income tax effects (18,796) (10,398) (12,377) Adjusted net profit 689,738 637,528 117,640 Adjusted net profit margin 13.1% 12.9% 3.3% Adjusted basic earnings per share HK$1.65 HK$1.53 HK$0.28
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Page 15 of 16 RECONCILIATION OF HKFRS MEASURES TO THE NON-HKFRS MEASURES (continued) The following table highlighted the reconciliations of financial measures for the Semiconductor solutions (“SEMI”) and Surface mount technology solutions (“SMT”) prepared in accordance with HKFRS for Q3 2026, Q2 2026 and Q3 2025 to the non-HKFRS measures. Three months ended Q3 2026 Q2 2026 Q3 2025 SEMI SMT SEMI SMT SEMI SMT HK$'000 HK$'000 HK$'000 HK$'000 HK$'000 HK$'000 (unaudited) (unaudited) (unaudited) (unaudited) (unaudited) (unaudited) (restated) (restated) Continuing operations Gross profit 1,327,334 882,045 1,339,784 752,703 648,420 603,791 Non-HKFRS adjustments: – Share-based payments 7,408 476 5,072 315 3,202 234 – One-off inventory provision/write-off 31,373 – – – 73,884 – Adjusted gross profit 1,366,115 882,521 1,344,856 753,018 725,506 604,025 Gross profit margin 45.2% 38.1% 46.3% 36.8% 37.1% 33.9% Adjusted gross profit margin 46.6% 38.2% 46.5% 36.8% 41.5% 33.9% Segment profit (loss) 505,145 397,966 564,184 276,909 (13,608) 162,983 Non-HKFRS adjustments: – Share-based payments 58,843 12,472 38,972 7,933 22,309 5,751 – One-off inventory provision/write-off 31,373 – – – 73,884 – Adjusted segment profit 595,361 410,438 603,156 284,842 82,585 168,734 Segment margin 17.2% 17.2% 19.5% 13.5% -0.8% 9.1% Adjusted segment margin 20.3% 17.7% 20.9% 13.9% 4.7% 9.5%
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Page 16 of 16 REVIEW OF FINANCIAL STATEMENTS The Audit Committee has reviewed the Group’s unaudited condensed consolidated financial statements for the three months ended 30 September 2026. BOARD OF DIRECTORS As at the date of this announcement, the Board comprises Mr. John Lok Kam Chong (Chairman), Mr. Andrew Chong Yang Hsueh, Ms. Siu Hera Kitwan and Ms. Wendy Koh Meng Meng as Independent Non-Executive Directors, Dr. Hichem M’Saad and Mr. Paulus Antonius Henricus Verhagen as Non-Executive Directors, and Mr. Bassel Haddad and Ms. Katie Xu Yifan as Executive Directors. On behalf of the Board Bassel Haddad Director Hong Kong, 27 October 2026 (In case of any inconsistency, the English version of this announcement shall prevail over the Chinese version.)