BE Semiconductor Industries N.V. ANNUAL

Capital management

Capital management The primary objective of the Company’s capital management is to ensur e healthy capital ratios, with f ocus on liquidity and financial stability throughout the industry cycl es, in order to support its business and maximize shar eholder value. The Company manages its capital structur e and makes adjustments to it, in light of changes in economic c onditions. T o maintain or adjust the capital structure, the Company may make a dividend payment to shar eholders, r eturn capital to sharehol ders or issue new shares. No chang es were made in the objectiv es, policies or processes during the years ended December 3 1 , 2025 and December 31 , 2024. The Company onl y regards equity as capital. This capital is managed using solv ency ratio (ex cluding intangible assets) and return on investment. (€ thousands, except f or percentages) 2025 2024 Equity 416 ,397 501 ,264 Solvency r atio¹ 37. 4% 40. 6% Solvency r atio (excluding intangible fixed assets)² 27 .7% 32.8% Return on averag e equity³ 28.7% 39.4 % ¹ Solvency ratio is defined as total equity (€ 4 16. 4 million) divided by total assets (€ 1, 113.7 million). ² Solv ency ratio (ex cluding intangible assets) is defined as total equity (€ 4 16.4 million) divided by total assets (€ 1 , 113.7 million), both under subtr action of intangible assets (€ 149 .4 million). ³ Return on average equity is defined as net income (€ 131 .6 million) divided by the aver age of the total equity at January 1 , 2025 (€ 501 .3 million) and total equity at December 3 1 , 2025 (€ 416 .4 million). The total number of ordinary shares that will be awar ded under the Framework Incentiv e Plan may not exc eed 1 .5% of the total number of outstanding shares at December 3 1 of the year prior to the year in which the awar d is made.