Income Statement BE Semiconductor Industries N.V.

Equities

BESI

NL0012866412

Semiconductor Equipment & Testing

Market Closed - Euronext Amsterdam Other stock markets 16:55:00 08/05/2026 BST			5-day change	1st Jan Change
260.80 ^EUR	+2.39%		+5.50%	+94.99%

05-05	It's kicking off, but they're still talking
05-05	BE Semiconductor Industries to Redeem EUR175 Million Convertible Bonds	MT

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Published financial data: BE SEMICONDUCTOR INDUSTRIES N.V.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	749M	723M	579M	607M	591M
Total Revenues	749M	723M	579M	607M	591M
Cost of Goods Sold, Total	302M	280M	203M	212M	217M
Gross Profit	447M	443M	376M	396M	374M
Selling General & Admin Expenses, Total	92.86M	95.01M	106M	126M	120M
R&D Expenses	36.38M	53.94M	56.44M	74.3M	80.98M
Other Operating Expenses, Total	129M	149M	162M	200M	201M
Operating Income	318M	294M	213M	196M	173M
Interest Expense, Total	-10.96M	-12.2M	-11.66M	-16.67M	-25.07M
Interest And Investment Income	238K	1.63M	12.26M	17.31M	14.04M
Net Interest Expenses	-10.72M	-10.57M	596K	646K	-11.03M
Currency Exchange Gains (Loss)	-152K	-498K	774K	-859K	475K
Other Non Operating Income (Expenses)	-2.87M	-7.56M	-7.07M	-6.86M	-8.55M
EBT, Excl. Unusual Items	304M	275M	208M	189M	154M
Restructuring Charges	-	-	-	-	-
Asset Writedown	-	-	-	-	-
EBT, Incl. Unusual Items	304M	275M	208M	189M	154M
Income Tax Expense	21.42M	34.84M	30.6M	6.53M	22.31M
Earnings From Continuing Operations	282M	241M	177M	182M	132M
Net Income to Company	282M	241M	177M	182M	132M
Minority Interest	-	-	-	-	-
Net Income - (IS)	282M	241M	177M	182M	132M
Net Income to Common Incl Extra Items	282M	241M	177M	182M	132M
Net Income to Common Excl. Extra Items	282M	241M	177M	182M	132M
Per Share Items
Net EPS - Basic	3.7	3.03	2.28	2.31	1.66
Basic EPS - Continuing Operations	3.7	3.03	2.28	2.31	1.66
Basic Weighted Average Shares Outstanding	76.31M	79.31M	77.51M	78.88M	79.12M
Net EPS - Diluted	3.39	2.9	2.23	2.3	1.66
Diluted EPS - Continuing Operations	3.39	2.9	2.23	2.3	1.66
Diluted Weighted Average Shares Outstanding	85.36M	85.53M	82.8M	81.89M	79.75M
Normalized Basic EPS	2.49	2.17	1.67	1.49	1.22
Normalized Diluted EPS	2.22	2.01	1.57	1.44	1.21
Dividend Per Share	3.33	2.85	2.15	2.18	1.58
Payout Ratio	45.8	111.98	125.43	94.25	131.27
American Depositary Receipts Ratio (ADR)	1	1	1	1	1
Supplemental Items
EBITDA	324M	301M	221M	205M	184M
EBITA	318M	294M	213M	196M	173M
EBIT	318M	294M	213M	196M	173M
EBITDAR	324M	301M	221M	205M	184M
Effective Tax Rate - (Ratio)	7.05	12.65	14.74	3.46	14.49
Total Current Taxes	27.23M	28.6M	22.59M	25.11M	15.02M
Total Deferred Taxes	-5.81M	6.24M	8.02M	-18.58M	7.29M
Normalized Net Income	190M	172M	130M	118M	96.22M
Interest on Long-Term Debt	59K	231K	423K	401K	364K
Non-Cash Pension Expense	119K	157K	-1.07M	1.76M	-228K
Supplemental Operating Expense Items
Research And Development Expense From Footnotes	36.38M	53.94M	56.44M	74.3M	80.98M
Net Rental Expense, Total	275K	278K	273K	217K	147K
Imputed Operating Lease Interest Expense	66.77K	82.82K	76.96K	66.98K	55.32K
Imputed Operating Lease Depreciation	208K	195K	196K	150K	91.68K
Stock-Based Comp., SG&A Exp. (Total)	16.41M	15.26M	19.11M	30.07M	16.38M
Stock-Based Comp., Other (Total)	-	-	-	-	-
Total Stock-Based Compensation	16.41M	15.26M	19.11M	30.07M	16.38M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	451M	492M	188M	342M	373M
Short Term Investments	196M	180M	225M	330M	170M
Total Cash And Short Term Investments	647M	672M	413M	672M	543M
Accounts Receivable, Total	176M	148M	144M	184M	181M
Other Receivables	10.33M	21.65M	24.9M	33.82M	23.8M
Total Receivables	187M	170M	169M	218M	204M
Inventory	94.4M	92.12M	92.5M	103M	104M
Prepaid Expenses	2.17M	2.52M	2.96M	4.09M	4.43M
Other Current Assets, Total	5.46M	385K	10.75M	1.08M	1.14M
Total Current Assets	936M	937M	688M	998M	857M
Gross Property Plant And Equipment	99.8M	110M	118M	131M	146M
Accumulated Depreciation	-59.3M	-59.72M	-62.07M	-70.66M	-77.52M
Net Property Plant And Equipment	40.49M	50.75M	55.76M	60.5M	67.98M
Long-term Investments	25M	-	-	-	-
Goodwill	45.17M	45.75M	45.4M	46.01M	44.83M
Other Intangibles, Total	801K	374K	403K	237K	328K
Deferred Tax Assets Long-Term	27.44M	19.56M	12.22M	31.57M	25.11M
Deferred Charges Long-Term	67.94M	80.84M	93.26M	96.44M	104M
Other Long-Term Assets, Total	1.05M	1.21M	1.22M	1.33M	14.3M
Total Assets	1.14B	1.14B	897M	1.23B	1.11B
Liabilities
Accounts Payable, Total	74.71M	41.43M	46.89M	52.63M	56.52M
Accrued Expenses, Total	31.95M	34.22M	33.42M	43.55M	41.45M
Short-term Borrowings	-	-	-	776K	-
Current Portion of Long-Term Debt	-	2.36M	3.14M	2.04M	-
Current Portion of Leases	3.48M	3.34M	3.74M	3.89M	2.92M
Current Income Taxes Payable	28.64M	21.74M	16.63M	21.39M	10.4M
Unearned Revenue Current, Total	10.44M	13.9M	11.47M	11.36M	16.75M
Other Current Liabilities	38.37M	26.91M	21.94M	31.34M	26.28M
Total Current Liabilities	188M	144M	137M	167M	154M
Long-Term Debt	302M	323M	297M	526M	507M
Long-Term Leases	7.2M	14.37M	14.92M	12.35M	11.32M
Unearned Revenue Non Current	980K	927K	699K	3.56M	2.9M
Pension & Other Post Retirement Benefits	9.17M	5.62M	5.33M	7.15M	3.75M
Deferred Tax Liability Non Current	10.97M	13.3M	12.96M	10.32M	10.85M
Other Non Current Liabilities	7.07M	5.72M	6.64M	7.21M	7.21M
Total Liabilities	525M	507M	475M	733M	697M
Common Stock, Total	786K	811K	811K	811K	811K
Additional Paid In Capital	251M	271M	108M	181M	140M
Retained Earnings	334M	305M	260M	270M	227M
Comprehensive Income and Other	33.76M	51.62M	52.73M	48.83M	49.24M
Total Common Equity	619M	629M	421M	501M	416M
Minority Interest	-	-	-	-	-
Total Equity	619M	629M	421M	501M	416M
Total Liabilities And Equity	1.14B	1.14B	897M	1.23B	1.11B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	77.97M	78.49M	77.02M	79.31M	79.28M
ECS Total Common Shares Outstanding	77.97M	78.49M	77.02M	79.31M	79.28M
Book Value / Share	7.94	8.01	5.47	6.32	5.25
Tangible Book Value	573M	582M	376M	455M	371M
Tangible Book Value Per Share	7.35	7.42	4.88	5.74	4.68
Total Debt	312M	343M	319M	545M	521M
Net Debt	-335M	-329M	-94.32M	-128M	-21.75M
Debt Equivalent of Unfunded Proj. Benefit Obligation	15.37M	10.59M	10.72M	13.36M	9.97M
Debt Equivalent Oper. Leases	2.2M	2.22M	2.18M	1.74M	1.18M
Minority Interest, Total (Incl. Fin. Div)	-	-	-	-	-
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Raw Materials, Total	33.56M	30.31M	32.02M	33.12M	28.92M
Inventories - Work In Process, Total	58.75M	59.97M	54.37M	63.4M	71.27M
Inventories - Finished Goods, Total	2.08M	1.84M	6.11M	6.77M	3.88M
Land - (BS)	32.68M	36.15M	37.21M	39.54M	50.04M
Machinery, Total	56.1M	56.4M	61.33M	75M	81.51M
Full Time Employees	1.64K	1.68K	1.74K	1.81K	1.86K
Accumulated Allowance for Doubtful Accounts (Supple)	856K	855K	472K	273K	341K
Order Backlog	-	-	-	-	-

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	282M	241M	177M	182M	132M
Depreciation & Amortization - CF	9.64M	10.72M	11.79M	13.37M	14.53M
Amortization of Goodwill and Intangible Assets - (CF)	-	-	-	-	-
Depreciation & Amortization, Total	9.64M	10.72M	11.79M	13.37M	14.53M
Amortization of Deferred Charges, Total - (CF)	7.86M	12.27M	13.94M	15.23M	19.19M
Asset Writedown & Restructuring Costs	62K	-	-	-	-
Stock-Based Compensation (CF)	16.41M	15.26M	19.11M	30.07M	16.38M
Other Operating Activities, Total	21.2M	14.53M	13.47M	-482K	10.84M
Change In Accounts Receivable	-69.76M	43.17M	-707K	-28.51M	-10.81M
Change In Inventories	-41.4M	-1.99M	-13.64M	-10.41M	-13.46M
Change In Accounts Payable	25.83M	-34.09M	8.02M	3.27M	5.25M
Change in Other Net Operating Assets	25.59M	-28.64M	-20.5M	-3.44M	4.59M
Cash from Operations	278M	272M	209M	201M	178M
Capital Expenditure	-4.95M	-6.54M	-6.59M	-11.95M	-15.46M
Sale of Property, Plant, and Equipment	54K	-	-	-	-
Sale (Purchase) of Real Estate properties	-	-	-	-	-5.16M
Sale (Purchase) of Intangible assets	-23.4M	-21.85M	-21.43M	-19.53M	-26.33M
Investment in Marketable and Equity Securities, Total	3.45M	44.71M	-44.93M	-105M	160M
Cash from Investing	-24.84M	16.32M	-72.95M	-136M	113M
Short Term Debt Issued, Total	-	-	-	776K	-
Long-Term Debt Issued, Total	1.02M	173M	-	350M	-
Total Debt Issued	1.02M	173M	-	351M	-
Short Term Debt Repaid, Total	-	-	-	-	-776K
Long-Term Debt Repaid, Total	-3.64M	-4.1M	-4.31M	-4.31M	-5.73M
Total Debt Repaid	-3.64M	-4.1M	-4.31M	-4.31M	-6.5M
Issuance of Common Stock	-	-	-	-	-
Repurchase of Common Stock	-50.1M	-147M	-213M	-79.83M	-81.97M
Common Dividends Paid	-129M	-269M	-222M	-172M	-173M
Common & Preferred Stock Dividends Paid	-129M	-269M	-222M	-172M	-173M
Special Dividend Paid	-	-	-	-	-
Other Financing Activities, Total	-	-	-	-6.42M	-
Cash from Financing	-182M	-248M	-440M	88.67M	-261M
Foreign Exchange Rate Adjustments	5.05M	-219K	969K	564K	760K
Net Change in Cash	75.99M	40.29M	-303M	154M	30.67M
Supplemental Items
Cash Interest Paid	4.57M	4.77M	4.84M	4.26M	20.02M
Cash Income Tax Paid (Refund)	9.65M	35.35M	27.56M	23.26M	28.25M
Levered Free Cash Flow	151M	164M	125M	118M	104M
Unlevered Free Cash Flow	157M	172M	133M	128M	120M
Change In Net Working Capital	46.56M	21.96M	17.65M	21.34M	-3.21M
Net Debt Issued / Repaid	-2.62M	169M	-4.31M	346M	-6.5M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	19.31	16.13	13.13	11.47	9.21
Return on Total Capital	23.18	19.32	15.58	13.68	10.91
Return On Equity %	57.03	38.57	33.73	39.45	28.69
Return on Common Equity	57.03	38.57	33.73	39.45	28.69
Margin Analysis
Gross Profit Margin %	59.63	61.29	64.92	65.18	63.29
SG&A Margin	12.39	13.14	18.3	20.75	20.33
EBITDA Margin %	43.19	41.61	38.2	33.74	31.09
EBITA Margin %	42.38	40.69	36.86	32.2	29.27
EBIT Margin %	42.38	40.69	36.86	32.2	29.27
Income From Continuing Operations Margin %	37.69	33.29	30.59	29.96	22.26
Net Income Margin %	37.69	33.29	30.59	29.96	22.26
Net Avail. For Common Margin %	37.69	33.29	30.59	29.96	22.26
Normalized Net Income Margin	25.34	23.82	22.42	19.4	16.27
Levered Free Cash Flow Margin	20.1	22.7	21.64	19.37	17.59
Unlevered Free Cash Flow Margin	21.02	23.76	22.9	21.09	20.24
Asset Turnover
Asset Turnover	0.73	0.63	0.57	0.57	0.5
Fixed Assets Turnover	19.16	15.85	10.87	10.45	9.21
Receivables Turnover (Average Receivables)	5.56	4.45	3.96	3.71	3.25
Inventory Turnover (Average Inventory)	4.14	3	2.2	2.16	2.09
Short Term Liquidity
Current Ratio	4.99	6.51	5.02	5.98	5.55
Quick Ratio	4.45	5.85	4.24	5.33	4.84
Operating Cash Flow to Current Liabilities	1.48	1.89	1.52	1.2	1.15
Days Sales Outstanding (Average Receivables)	65.69	82	92.2	98.66	112.45
Days Outstanding Inventory (Average Inventory)	88.12	121.66	165.92	169.38	174.34
Average Days Payable Outstanding	62.76	76.38	79.22	81.92	91.44
Cash Conversion Cycle (Average Days)	91.04	127.28	178.9	186.12	195.35
Long Term Solvency
Total Debt/Equity	50.46	54.55	75.74	108.67	125.18
Total Debt / Total Capital	33.54	35.3	43.1	52.08	55.59
LT Debt/Equity	49.9	53.65	74.1	107.33	124.48
Long-Term Debt / Total Capital	33.16	34.71	42.17	51.44	55.28
Total Liabilities / Total Assets	45.87	44.63	53	59.39	62.61
EBIT / Interest Expense	28.97	24.1	18.29	11.74	6.9
EBITDA / Interest Expense	29.85	24.98	19.31	12.54	7.48
(EBITDA - Capex) / Interest Expense	29.4	24.44	18.74	11.82	6.87
Total Debt / EBITDA	0.95	1.12	1.42	2.61	2.78
Net Debt / EBITDA	-1.02	-1.08	-0.42	-0.61	-0.12
Total Debt / (EBITDA - Capex)	0.97	1.15	1.46	2.76	3.03
Net Debt / (EBITDA - Capex)	-1.04	-1.1	-0.43	-0.65	-0.13
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	72.8	-3.53	-19.92	4.94	-2.66
Gross Profit, 1 Yr. Growth %	72.81	-2.45	-15.19	5.36	-5.47
EBITDA, 1 Yr. Growth %	107.95	-9.13	-26.5	-7.29	-10.29
EBITA, 1 Yr. Growth %	111.92	-9.5	-27.45	-8.34	-11.52
EBIT, 1 Yr. Growth %	111.92	-9.5	-27.45	-8.34	-11.52
Earnings From Cont. Operations, 1 Yr. Growth %	113.51	-14.79	-26.41	2.77	-27.67
Net Income, 1 Yr. Growth %	113.51	-14.79	-26.41	2.77	-27.67
Normalized Net Income, 1 Yr. Growth %	120.95	-11.49	-24.61	-9.23	-18.34
Diluted EPS Before Extra, 1 Yr. Growth %	102.95	-14.34	-23.04	2.81	-27.91
Accounts Receivable, 1 Yr. Growth %	89.31	-15.95	-3.39	27.89	-1.76
Inventory, 1 Yr. Growth %	82.78	-2.42	0.42	11.65	0.76
Net Property, Plant and Equip., 1 Yr. Growth %	7.36	25.34	9.86	8.5	12.37
Total Assets, 1 Yr. Growth %	25.53	-0.77	-21.02	37.69	-9.78
Tangible Book Value, 1 Yr. Growth %	75.99	1.59	-35.51	21.14	-18.41
Common Equity, 1 Yr. Growth %	66.82	1.5	-32.95	18.95	-16.93
Cash From Operations, 1 Yr. Growth %	71.49	-2.15	-23.28	-3.59	-11.41
Capital Expenditures, 1 Yr. Growth %	26.11	32.16	0.67	81.36	29.42
Levered Free Cash Flow, 1 Yr. Growth %	58.08	5.78	-23.67	-6.04	-11.62
Unlevered Free Cash Flow, 1 Yr. Growth %	53.33	6.01	-22.82	-3.35	-6.58
Dividend Per Share, 1 Yr. Growth %	95.88	-14.41	-24.56	1.4	-27.52
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	45.04	29.11	-12.11	-8.33	1.07
Gross Profit, 2 Yr. CAGR %	49.92	30.9	-9.04	-5.47	-0.2
EBITDA, 2 Yr. CAGR %	82.1	39.03	-18.27	-17.45	-8.81
EBITA, 2 Yr. CAGR %	85.88	40.09	-18.97	-18.45	-9.95
EBIT, 2 Yr. CAGR %	85.88	40.09	-18.97	-18.45	-9.95
Earnings From Cont. Operations, 2 Yr. CAGR %	86.36	34.88	-20.82	-13.04	-13.78
Net Income, 2 Yr. CAGR %	86.36	34.88	-20.82	-13.04	-13.78
Normalized Net Income, 2 Yr. CAGR %	97.19	41.54	-18.31	-17.28	-13.9
Diluted EPS Before Extra, 2 Yr. CAGR %	79.06	31.85	-18.81	-11.05	-13.91
Accounts Receivable, 2 Yr. CAGR %	47.22	26.14	-9.76	11.16	12.09
Inventory, 2 Yr. CAGR %	42.36	33.55	-1.01	5.89	6.07
Net Property, Plant and Equip., 2 Yr. CAGR %	-1.24	16.01	17.35	9.18	10.42
Total Assets, 2 Yr. CAGR %	28.13	11.61	-11.47	4.28	11.46
Tangible Book Value, 2 Yr. CAGR %	50.91	33.71	-19.06	-11.61	-0.58
Common Equity, 2 Yr. CAGR %	44.03	30.12	-17.51	-10.7	-0.6
Cash From Operations, 2 Yr. CAGR %	52.1	29.54	-13.36	-14	-7.58
Capital Expenditures, 2 Yr. CAGR %	72.34	29.1	15.34	35.12	53.21
Levered Free Cash Flow, 2 Yr. CAGR %	33.46	31.23	-10.15	-15.31	-8.88
Unlevered Free Cash Flow, 2 Yr. CAGR %	31.6	29.3	-9.54	-13.63	-4.98
Dividend Per Share, 2 Yr. CAGR %	81.58	29.48	-19.65	-12.54	-14.27
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	12.57	26.61	10.11	-6.76	-6.48
Gross Profit, 3 Yr. CAGR %	14.35	30.62	13.27	-4.47	-5.47
EBITDA, 3 Yr. CAGR %	21.86	45.53	12.42	-14.77	-15.13
EBITA, 3 Yr. CAGR %	22.27	47.36	12.5	-15.57	-16.2
EBIT, 3 Yr. CAGR %	22.27	47.36	12.5	-15.57	-16.2
Earnings From Cont. Operations, 3 Yr. CAGR %	27.5	43.57	10.21	-13.63	-18.22
Net Income, 3 Yr. CAGR %	27.5	43.57	10.21	-13.63	-18.22
Normalized Net Income, 3 Yr. CAGR %	24.9	52.2	14.73	-15.39	-17.63
Diluted EPS Before Extra, 3 Yr. CAGR %	26.26	40.04	10.19	-12.16	-17.07
Accounts Receivable, 3 Yr. CAGR %	18.39	22.13	15.52	1.36	6.67
Inventory, 3 Yr. CAGR %	16.15	25.52	21.44	3.04	4.15
Net Property, Plant and Equip., 3 Yr. CAGR %	12.35	6.93	13.92	14.32	10.23
Total Assets, 3 Yr. CAGR %	13.98	17.66	-0.54	2.57	-0.63
Tangible Book Value, 3 Yr. CAGR %	20.74	32.26	4.86	-7.41	-13.94
Common Equity, 3 Yr. CAGR %	18.5	28.17	4.32	-6.8	-12.82
Cash From Operations, 3 Yr. CAGR %	14.7	31.3	8.78	-10.22	-13.14
Capital Expenditures, 3 Yr. CAGR %	-2.35	57.74	18.83	34.12	33.19
Levered Free Cash Flow, 3 Yr. CAGR %	5.31	24.72	9.54	-8.8	-14.1
Unlevered Free Cash Flow, 3 Yr. CAGR %	5.25	23.6	8.87	-7.53	-11.34
Dividend Per Share, 3 Yr. CAGR %	25.87	41.31	8.14	-13.17	-17.85
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	14.83	4.05	1.96	11.27	6.4
Gross Profit, 5 Yr. CAGR %	18.43	5.52	4.69	14.77	7.68
EBITDA, 5 Yr. CAGR %	31.79	7.02	4.33	16	3.39
EBITA, 5 Yr. CAGR %	32.88	7.03	4.2	16.3	2.92
EBIT, 5 Yr. CAGR %	33.05	7.03	4.2	16.3	2.92
Earnings From Cont. Operations, 5 Yr. CAGR %	34.03	6.8	5.38	17.48	-0.1
Net Income, 5 Yr. CAGR %	34.06	6.82	5.38	17.48	-0.1
Normalized Net Income, 5 Yr. CAGR %	32.49	6.73	5.9	19.26	2.28
Diluted EPS Before Extra, 5 Yr. CAGR %	31.87	6.02	5.82	16.79	-0.17
Accounts Receivable, 5 Yr. CAGR %	14.46	-0.44	6.21	17.69	14.14
Inventory, 5 Yr. CAGR %	11.39	5.36	8.96	17.27	15.04
Net Property, Plant and Equip., 5 Yr. CAGR %	8.45	13.86	14.32	7.82	12.51
Total Assets, 5 Yr. CAGR %	14.26	5.35	3.02	12.12	4.09
Tangible Book Value, 5 Yr. CAGR %	14.08	8.42	2.89	12.57	2.65
Common Equity, 5 Yr. CAGR %	12.52	7.68	2.52	10.92	2.32
Cash From Operations, 5 Yr. CAGR %	22.99	10.09	2.53	10.86	1.92
Capital Expenditures, 5 Yr. CAGR %	3.16	7.54	4.38	48.27	31.54
Levered Free Cash Flow, 5 Yr. CAGR %	17.37	9.04	-0.59	6.83	1.77
Unlevered Free Cash Flow, 5 Yr. CAGR %	18.28	9.33	-0.38	7.09	3.1
Dividend Per Share, 5 Yr. CAGR %	36.8	4.2	5.18	16.63	-1.45