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Unaudited (1)+u
Unaudited (2)
Unaudited (3)
Unaudited (4)i
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)hUnaudited (10)<'Unaudited continued6Unaudited continued (1)DUnaudited continued (2)]Business CombinationsMkGoodwillwIntangible Assets}Unaudited continued (3)&PNOTE 7 CASH CASH EQUIVALENTS REwUnaudited continued (4) FNOTE 8 EQUITY INVESTMENTS& NOTE 10 DERIVATIVE FINANCIAL IN&NOTE 10 DERIVATIVE FINANCIA (1)&Common Stock and 401k Retiremen&Accumulated Other Comprehensive
Unaudited continued (5)5Unaudited continued (6)(Unaudited continued (7)6Unaudited continued (8)MNOTE 14 INCOME TAXESZUnaudited continued (9)GjUnaudited continued (10)qwUnaudited continued (11)Unaudited continued (12)&Other Commitments and ContingenConcentrationsձUnaudited continued (13)Products and Services Capital Equipment Segment ~PS 0RESULTS OF OPERATIONS (1)Net Revenue"Capital Equipment
/APS<Gross ProfitKGross Profit (1)=ZCapital Equipment (1)gAPS (1)tOperating Expenses"3Interest Income and Expense!/Provision for Income Taxes&0LIQUIDITY AND CAPITAL RESOURCES&LIQUIDITY AND CAPITAL RESOU (1)&ξOther Obligations and ContingenDItem 6 EXHIBITSu
EXHIBIT INDEX
l
dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }7}
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018*"KULICKE AND SOFFA INDUSTRIES, INC.
PENNSYLVANIA
2314983996.(State or other jurisdiction of incorporation)
(IRS EmployerIdentification No.)
$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/(Tth\PD,th@=PF0*8X>
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES INRESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }}6
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018YQ23A Serangoon North Avenue 5, #0101 K S Corporate Headquarters, Singapore 554369 !
Large accelerated filer x
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01 Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }y
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9
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018RESULTS OF OPERATIONS
Page NumberExplanatory Note
&PART I  FINANCIAL INFORMATIONItem 1.( FINANCIAL STATEMENTS (Unaudited)%Consolidated Condensed Balance Sheets~
1)as of December 30, 2017 (As Restated) andSeptember 30, 2017,$Consolidated Condensed Statements of~
6.Operations for the three months ended December/'30, 2017 (As Restated) and December 31,2016 (As Restated),$Consolidated Condensed Statements of~
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!6!.Cash Flows for the three months ended December"/"'30, 2017 (As Restated) and December 31,##2016 (As Restated)$$$%1%)Notes to Consolidated Condensed Financial~
%&&
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()8)0OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS***+Item 4.+CONTROLS AND PROCEDURES~
+,,,#PART II  OTHER INFORMATION.../Item 1A./RISK FACTORS~
/0001Item 6.1EXHIBITS~
122233
SIGNATURES~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }y<}$
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
As ofDecember 30, 2017September 30, 2017As Restated
ASSETS
Current assets:!Cash and cash equivalents~
~
jRestricted cash~
B~
JShortterm investments~
~
/
7/Accounts and other receivable, net of allowance~
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~
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~
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zb~
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/:~
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~
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***~
**+TOTAL LIABILITIES~
+d++~
+S+,,,,.&Commitments and contingent liabilities. (Note 16)////0SHAREHOLDERS' EQUITY:00000+1#Preferred stock, without par value:11111.2&Authorized 5,000 shares; issued  none
2$22
2$2#3Common stock, no par value:3333304(Authorized 200,000 shares; issued 84,508~
4B,44~
4N45%and 83,953, respectively; outstanding.6&70,604 and 70,197 shares, respectively27*Treasury stock, at cost, 13,904 and 13,756~
72.77~
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999~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }$4}$
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
Three months endedDecember 30, 2017December 31, 2016As RestatedAs Restated
Net revenue
~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }7}$
%
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
Three months endedDecember 30, 2017December 31, 2016As RestatedAs Restated
Net (loss)/income~
~
*"Other comprehensive income/(loss):/'Foreign currency translation adjustment~
%~
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j6.Derivatives designated as hedging instruments:,$Unrealized gain/(loss) on derivative~
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~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }I;}$
I
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
Three months endedDecember 30, 2017December 31, 2016As RestatedAs Restated
%CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss)/income~
~
2*Adjustments to reconcile net (loss)/income5to net cash provided by operating activities:%Depreciation and amortization~
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=.&Equitybased compensation and employee~
0~
F8benefits91Excess tax benefits from stockbased compensation~
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r~
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Deferred income taxes~
G~
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999~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }7}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
As ofDecember 30, 2017As Previously ReportedEffect of Restatement
As Restated
Accounts payable
~
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Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }2}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
Three Months EndedDecember 30, 2017As Previously ReportedEffect of Restatement
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Cost of sales
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }2}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
Three Months EndedDecember 31, 2016As Previously ReportedEffect of Restatement
As Restated
Cost of sales
~
~
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~
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~
.+#Selling, general and administrative~
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~
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~
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~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }a}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
Three Months EndedDecember 30, 2017As Previously ReportedEffect of Restatement
As Restated
Net loss
~
~
~
Comprehensive loss~
"~
~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
Three Months EndedDecember 31, 2016As Previously ReportedEffect of Restatement
As Restated
Net income
~
~
~
V
~
Comprehensive income~
J~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }2} $ }
}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
Three Months EndedDecember 30, 2017As Previously ReportedEffect of Restatement
As Restated
%CASH FLOWS FROM OPERATING ACTIVITIES:
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~
~
.&Adjustments to reconcile net income to
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~
~
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v  ~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }2} $ }
}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018 Unaudited
Three Months EndedDecember 31, 2016As Previously ReportedEffect of Restatement
As Restated
%CASH FLOWS FROM OPERATING ACTIVITIES:
Net income~
~~
V ~
.&Adjustments to reconcile net income to
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~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }$}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
Three months endedDecember 30, 2017(in thousands)Beginning of period (1)Expenses (2) Payments
End of period (1)&
Accrued Severance and benefits~
2
~
~
~
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Other exit costs~
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~
~
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~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }$}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
Three months endedDecember 31, 2016(in thousands)Beginning of period (1)Expenses (2) Payments
End of period (1)&
Accrued Severance and benefits~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }y<}$
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
As of(in thousands)December 30, 2017September 30, 20176
.Short term investments, availableforsale (1)~
~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }7}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Business Combinations,
(in thousands)
July 2, 20171)Prepaid expenses and other current assets~
%Property, plant and equipment~
Intangibles~
2
Goodwill~
6Accounts payable~
6.Accrued expenses and other current liabilities~
f Deferred tax liabilities~
2*Total purchase price, net of cash acquired~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business CombinationsIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }0}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Goodwill
As of(in thousands)December 30, 2017September 30, 2017Capital Equipment~
~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }y#}$ } U
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Intangible Assets
As of
Average estimated%(dollar amounts in thousands)December 30, 2017September 30, 2017 useful lives (in years)
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible Assets!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
As of(in thousands)December 30, 2017Remaining fiscal 2018~
\
Fiscal 2019~
Z{
Fiscal 2020~
Z{Fiscal 2021~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)Unaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }U5}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018RJNOTE 7: CASH, CASH EQUIVALENTS, RESTRICTED CASH AND SHORTTERM INVESTMENTS
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
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GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS RENOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
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GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018"NOTE 8: EQUITY INVESTMENTS
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
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GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }7}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/20181)NOTE 10: DERIVATIVE FINANCIAL INSTRUMENTS
As of(in thousands)December 30, 2017 September 30, 2017Notional Amount( Fair Value Asset Derivatives (1) Notional Amount(
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }6}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/20181)NOTE 10: DERIVATIVE FINANCIAL INSTRUMENTS
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018/'Common Stock and 401(k) Retirement Plan
Three months ended(in thousands)December 30, 2017December 31, 2016Cash~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k RetiremenUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
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EXHIBIT INDEXU }0.}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018.&Accumulated Other Comprehensive Income
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }*}U}$ }U}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }a/}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
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EXHIBIT INDEXU }a/}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)Unaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018NOTE 14: INCOME TAXES
Three months ended%(dollar amounts in thousands)December 30, 2017December 31, 2016As RestatedAs Restated
Income tax expense~
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~
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Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }+}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
Three months ended(in thousands)December 30, 2017December 31, 2016As RestatedAs Restated
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }U}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
Three months ended(in thousands)December 30, 2017December 31, 2016Capital expenditures:
Capital Equipment~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }U}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
Three months ended(in thousands)December 30, 2017December 31, 2016Depreciation expense:
Capital Equipment~
~
APS~
~
2
~
v'~
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~
~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }1}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
Three months ended(in thousands)December 30, 2017December 31, 2016As RestatedAs Restated1
)Reserve for warranty, beginning of period~
~
Provision for warranty~
B.~
(Utilization of reserve~
"~
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~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)ConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }<(}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018+#Other Commitments and Contingencies
#
Payments due by fiscal year(in thousands)
Total~
~
~
~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }0.} }$}$ } }$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Concentrations
Three months endedDecember 30, 2017December 31, 2016.&Haoseng Industrial Company Limited (1)%@ % *
Tesla Motors
%@
%
*
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsProducts and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }0.} }$}$ } }$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Unaudited (continued)
As ofDecember 30, 2017December 31, 2016.&Haoseng Industrial Company Limited (1)=@ %*@ %)
!Super Power International Ltd (1)
*
)@
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Capital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }y#}$ } }$}$ } }
$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Products and Services
Three months endedDecember 30, 2017December 31, 2016%(dollar amounts in thousands)Net revenues% of total netNet revenues% of total net
revenue
revenueCapital Equipment~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }a}$ }$4}$ }mB
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018!Capital Equipment Segment
Business Line
Product Name (1)
Typical Served MarketBall bonders/'IConn PS PLUS series (2) (3) (4)2*Advanced and ultra fine pitch applications
3+IConn PS ProCu PLUS series (2) (3) (4)3+Highend copper wire applications demanding91advanced process capability and high productivity1)IConn PS MEM PLUS series (2) (3) (4)Memory applications/'ConnX PS PLUS series (2) (3) (4)7/Bonder for lowtomedium pin count applicationsConnX PS LED PLUSLED applications
Wedge bonders 3600 PLUS1)Power hybrid and automotive modules using2*either heavy aluminum wire or PowerRibbon? 3700 PLUS0(Hybrid and automotive modules using thin
aluminum wirePowerFusion PS TL2*Power semiconductors using either aluminumwire or PowerRibbon?D^l}qeYMgWt8We) !"#$%&'()*+,./0123456789:;<=>? PowerFusion PS HL 4 ,Smaller power packages using either aluminum!!!!!wire or PowerRibbon?"""""###Asterion TM#0#(Power hybrid and automotive modules with$$$$3$+extended area using heavy and thin aluminum%%%%%&&&Asterion TM EV&2&*Extended area for battery bonding and dual''''"'lane hybrid module bonding((((()Advanced Packaging))AT Premier PLUS)0)(Advanced wafer level bonding application*****+++ APAMA C2S+1+)Thermocompression for chiptosubstrate,,,,,0,(chiptochip and high accuracy flip chip&("HA FC") bonding applications...../// APAMA C2W//%Thermocompression for chiptowafer,000020*HA FC and high density fanout wafer level111131+packaging ("HD FOWLP") bonding applications22222333APAMA DA33%High performance and productivity die444454attach bonder for single or stack die bonding55555666
LITEQ 500A6.6&Lithographic stepper for the formation777717)of redistribution layer ("RDL") in FOWLP,8888.8&fanin wafer level packaging ("FIWLP")99999and flip chip ("FC"):::::;;;
LITEQ 500B;.;&Lithographic stepper for the formation<<<<1<)of RDL in FOWLP, FIWLP and FC with higher=====
throughput>>>>>???
Hybrid Series?/?'Advanced packages assembly applicationsD
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }}$ }}$ }7
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018
PS
Business Line
Product Name (1)
Typical Served MarketElectronics Assembly iX Series1)Advanced Surface Mount Technology ("SMT")

%applications requiring extremely high/'output of passive and active componentsiFlex Series6.Advanced SMT applications requiring multilane0(or line balancing solutions for standard0(or oddform passive and active components$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/4pd(~8"~=PF0*8X>
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPS
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }*}$ }
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018RESULTS OF OPERATIONS
Three months ended
%(dollar amounts in thousands)December 30, 2017December 31, 2016 $ Change
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Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)Capital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }y#}$ }
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Net Revenue
Three months ended
%(dollar amounts in thousands)December 30, 2017December 31, 2016 $ Change
% ChangeCapital Equipment~
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~
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Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }0}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Capital Equipment
/
'December 30, 2017 vs. December 31, 2016Three months ended(in thousands)
PriceVolume
$ Change
Capital Equipment
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018APS
/
'December 30, 2017 vs. December 31, 2016
Three months ended(in thousands)
PriceVolume
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }y#}$ }
}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Gross Profit
Three months ended
%(dollar amounts in thousands)December 30, 2017December 31, 2016 $ Change
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitCapital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }a} }$}$ } }$}$ }U}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Gross Profit
Three months ended
Basis PointDecember 30, 2017December 31, 2016ChangeAs RestatedAs Restated
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }0}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Capital Equipment
/
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(in thousands)
Price
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Volume
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~
~
~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018APS
/
'December 30, 2017 vs. December 31, 2016Three months ended(in thousands)
PriceCost Volume
$ Change
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Interest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }<(} }$}$ } }$}$ } }$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Operating Expenses
Three months ended
Basis pointDecember 30, 2017December 31, 2016changeAs RestatedAs Restated)
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~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }y#}$ }
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018#Interest Income and Expense
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%(dollar amounts in thousands)December 30, 2017December 31, 2016 $ Change
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~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and Expense!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }y#}$ }$}$ }$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018"Provision for Income Taxes
Three months ended%(dollar amounts in thousands)December 30, 2017December 31, 2016As RestatedAs Restated
Income tax expense~
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~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITS
EXHIBIT INDEXU }0}$ }$}$ }$}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018'LIQUIDITY AND CAPITAL RESOURCES
As of
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!Other Obligations and ContingenItem 6 EXHIBITS
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&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018'LIQUIDITY AND CAPITAL RESOURCES
Three months ended(in thousands)December 30, 2017December 31, 2016As RestatedAs Restated1
)Net cash provided by operating activities~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
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EXHIBIT INDEXU }6}$
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018?7Other Obligations and Contingent Payments (As Restated)
Payments due in(in thousands)
TotalLess than 1 year 1  3 years
3  5 yearsMore than 5 years*"Inventory purchase obligations (1)~
~
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and Contingen
EXHIBIT INDEXU }}$ }y<
6
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018Item 6.  EXHIBITS
Exhibit No.
Description?@4,Certification of Fusen Chen, Chief Executive
0
(Officer of Kulicke and Soffa Industries,:2Inc., pursuant to Rule 13a14(a) or Rule15d14(a).333333?@%Certification of Lester Wong, Interim.&Chief Financial Officer of Kulicke and0(Soffa Industries, Inc., pursuant to Rule$13a14(a) or Rule 15d14(a).@@4,Certification of Fusen Chen, Chief Executive0(Officer of Kulicke and Soffa Industries,0(Inc., pursuant to 18 U.S.C. Section 13501)as adopted pursuant to Section 906 of the#SarbanesOxley Act of 2002.@@%Certification of Lester Wong, Interim.&Chief Financial Officer of Kulicke and.&Soffa Industries, Inc., pursuant to 18/'U.S.C. Section 1350 as adopted pursuant0(to Section 906 of the SarbanesOxley ActD+ lxl`T00gm26 !"#$%&'()*+,./012345 of 2002.!!!"101.INS""XBRL Instance Document.###$101.SCH$0$(XBRL Taxonomy Extension Schema Document.%%%&101.CAL&4&,XBRL Taxonomy Extension Calculation Linkbase''' Document.((()101.DEF)3)+XBRL Taxonomy Extension Definition Linkbase*** Document.+++,101.LAB,.,&XBRL Taxonomy Extension Label Linkbase Document..../101.PRE/,/$XBRL Taxonomy Extension Presentation000Linkbase Document.12$3____________________________14)Created by Morningstar Document Research.05(http://documentresearch.morningstar.com/0nJO+3]QE=PF0*8X>
@554433
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dMbP?_*+%,&٭e2?'٭e2?(٭e2?)٭e2?",D/??:!KULICKE AND SOFFA INDUSTRIES IN!23A Serangoon North Avenue 5 01RESULTS OF OPERATIONS Unaudited
Unaudited (1)
Unaudited (2)
Unaudited (3)
Unaudited (4)
Unaudited (5)
Unaudited (6)
Unaudited (7)
Unaudited (8)
Unaudited (9)Unaudited (10)Unaudited continuedUnaudited continued (1)Unaudited continued (2)Business Combinations
GoodwillIntangible AssetsUnaudited continued (3)!NOTE 7 CASH CASH EQUIVALENTS REUnaudited continued (4)NOTE 8 EQUITY INVESTMENTS!NOTE 10 DERIVATIVE FINANCIAL IN!NOTE 10 DERIVATIVE FINANCIA (1)!Common Stock and 401k Retiremen!Accumulated Other ComprehensiveUnaudited continued (5)Unaudited continued (6)Unaudited continued (7)Unaudited continued (8)NOTE 14 INCOME TAXESUnaudited continued (9)Unaudited continued (10)Unaudited continued (11)Unaudited continued (12)!Other Commitments and ContingenConcentrationsUnaudited continued (13)Products and ServicesCapital Equipment SegmentPSRESULTS OF OPERATIONS (1)
Net RevenueCapital EquipmentAPSGross ProfitGross Profit (1)Capital Equipment (1) APS (1)Operating ExpensesInterest Income and ExpenseProvision for Income Taxes!LIQUIDITY AND CAPITAL RESOURCES!LIQUIDITY AND CAPITAL RESOU (1)!Other Obligations and ContingenItem 6 EXHIBITSU }}$ }y<
7
&KULICKE & SOFFA INDUSTRIES INC10Q/A
05/31/2018
EXHIBIT INDEX
Exhibit No.Description
?@
4
,Certification of Fusen Chen, Chief Executive0(Officer of Kulicke and Soffa Industries,:2Inc., pursuant to Rule 13a14(a) or Rule15d14(a).333333?@%Certification of Lester Wong, Interim.&Chief Financial Officer of Kulicke and0(Soffa Industries, Inc., pursuant to Rule$13a14(a) or Rule 15d14(a).@@4,Certification of Fusen Chen, Chief Executive0(Officer of Kulicke and Soffa Industries,0(Inc., pursuant to 18 U.S.C. Section 13501)as adopted pursuant to Section 906 of the#SarbanesOxley Act of 2002.@@%Certification of Lester Wong, Interim.&Chief Financial Officer of Kulicke and.&Soffa Industries, Inc., pursuant to 18/'U.S.C. Section 1350 as adopted pursuantDl}qeY5]HrN`a !"#$%&'()*+,./0123456 0 (to Section 906 of the SarbanesOxley Act!!!of 2002."""#101.INS##XBRL Instance Document.$$$%101.SCH%0%(XBRL Taxonomy Extension Schema Document.&&&'101.CAL'4',XBRL Taxonomy Extension Calculation Linkbase((( Document.)))*101.DEF*3*+XBRL Taxonomy Extension Definition Linkbase+++ Document.,,,101.LAB.&XBRL Taxonomy Extension Label Linkbase... Document.///0101.PRE0,0$XBRL Taxonomy Extension Presentation111Linkbase Document.23$4____________________________15)Created by Morningstar Document Research.06(http://documentresearch.morningstar.com/2dd"0\8G=PF0*8X>
@665544
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