SUSS MicroTec will concentrate semiconductor equipment production at its manufacturing sites in Zhubei, Taiwan, and Sternenfels, Germany, transferring work from Garching as it reorganises capacity to meet demand for advanced packaging and semiconductor process machinery.
The management board approved the restructuring on 27 October with the agreement of the supervisory board. Mask aligner production will move progressively to Zhubei, while module manufacturing will be concentrated in Sternenfels. No systems or modules will be manufactured at Garching once the changes are implemented.
The decision affects approximately 70 employees at Garching, with the company planning consultations with employee representatives. The number describes employees affected by the adjustment; SUSS has not confirmed that all 70 will be made redundant.
SUSS expects one-off restructuring expenses of approximately €6.2 million, including around €4.5 million during its 2026 financial year. Production transfers and component supply constraints are also expected to affect when customer orders can be delivered and revenue recognised.
The company has reduced its full-year sales guidance to between €405 million and €425 million, compared with the previous range of €425 million to €485 million. Its expected earnings before interest and taxes margin has fallen to 5%–7% from 8%–10%, while the gross profit margin forecast remains unchanged at 35%–37%.
The revision comes despite continued strong order intake during the third quarter and a record order book. The difference between orders received and machinery delivered is important for a supplier whose equipment contains specialised mechanical, electrical, optical and control systems.
Semiconductor production machinery cannot always be completed when a single critical part is unavailable. Equipment may need precisely specified stages, motors, controls or other assemblies whose performance and compatibility have already been incorporated into the approved design.
Substituting an alternative component can require engineering assessment and qualification rather than a straightforward purchase from another source. The resulting delay can affect final testing, customer acceptance and the date on which a manufacturer recognises revenue.
The proposed reorganisation introduces an additional short-term constraint because moving production between sites involves transferring processes while continuing to serve existing orders. The availability of machinery, trained personnel and validated work instructions must be coordinated across the transition.
SUSS supplies equipment for semiconductor manufacturing and advanced packaging, including mask aligners and technologies involved in other processing steps. Its customers require repeatable equipment performance rather than machinery that merely meets dimensional requirements at the point of assembly.
A mask aligner positions a patterned mask in relation to a substrate carrying photosensitive material. Light exposure transfers the pattern into the photoresist, which can then be developed to support subsequent microfabrication stages.
Alignment accuracy influences how correctly successive patterns are positioned relative to one another. Exposure conditions, optical characteristics and substrate positioning also affect the resulting features and the consistency of the manufacturing process.
Mask aligners are used in applications including microelectromechanical systems, power devices and semiconductor packaging. Requirements differ according to the structure being manufactured and the precision needed at each process step.
The equipment combines mechanical positioning systems, optical assemblies and electronic controls, together with calibration and testing procedures. These subsystems need to function together under defined operating conditions before the machine can be accepted for industrial use.
Concentrating mask aligner manufacture at Zhubei could reduce duplication of production activities and bring that equipment closer to important Asian semiconductor markets. SUSS has stated proximity to customers and scalability as objectives, without releasing a numerical forecast for additional annual machine output.
The Sternenfels site will take responsibility for module manufacturing under the new organisation. SUSS has not provided a complete public list of transferred module families or the precise changes planned for each production line.
Manufacturing transfers of this type can affect tooling, workholding, assembly sequences, calibration arrangements and the systems used to document product quality. Each change needs to preserve the required equipment configuration and the specifications agreed with customers.
Quality and traceability remain relevant when work is moved between factories owned by the same group. Production records must still demonstrate which components, processes and tests were used for the completed equipment.
The division of responsibilities between the two sites will also change internal materials flows. Some components may be supplied through existing international networks, while other items could require revised purchasing or logistics arrangements as manufacturing activity is concentrated.
SUSS has not announced a general relocation of research and development or its corporate headquarters to Taiwan. Research, development and other technology functions are expected to remain in Germany, distinguishing the manufacturing decision from a complete withdrawal of engineering activity from Garching.
The workforce implications require a separate process. Employees affected by the decision will be covered by discussions with their representatives, and the company has described its intention to implement the adjustment in a socially responsible manner.
Specific outcomes for the 70 affected employees have not been disclosed. It would therefore be inaccurate to treat the published figure as an established number of redundancies or to claim that every role will cease.
The one-off expense estimate likewise represents expected restructuring costs, not an amount already spent. Approximately €4.5 million is currently expected to fall in 2026, with the remaining cost associated with the broader programme.
Timing-related revenue movements are another element of the outlook. Some deliveries expected during 2026 may shift into 2027 because of the relocation and constrained supplies of certain components. The company has not attributed every part of its lower sales forecast to a single cause.
The restructuring is intended to provide a more concentrated production footprint that can respond to the company’s order book. Whether it improves throughput and efficiency will depend on successful transfer, equipment availability and the operating performance achieved at the receiving facilities.
SUSS is scheduled to publish its quarterly statement for the period ending 30 September on 5 November 2026. That update may provide further context on current orders and deliveries, but the immediate manufacturing milestones remain the phased transfers to Zhubei and Sternenfels and the cessation of production activity at Garching.
