1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of September 28, 2024.
−Removed: Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that, as of September 28, 2024, our disclosure controls and procedures were effective in providing reasonable assurance that the information required to be disclosed by us in reports filed under the Securities Exchange Act of 1934, as amended, is (i) recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and (ii) accumulated and communicated to our management, including the Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding disclosure.
+Added: Our management, with the participation of our Interim Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of October 4, 2025.
+Added: Based on that evaluation, the Interim Chief Executive Officer and Chief Financial Officer concluded that, as of October 4, 2025, our disclosure controls and procedures were effective in providing reasonable assurance that the information required to be disclosed by us in reports filed under the Securities Exchange Act of 1934, as amended, is (i) recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and (ii) accumulated and communicated to our management, including the Interim Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding disclosure.
Management’s Report on Internal Control Over Financial Reporting
7 unchanged sentences
Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
−Removed: Management evaluated the effectiveness of the Company’s internal control over financial reporting as of September 28, 2024.
+Added: Management evaluated the effectiveness of the Company’s internal control over financial reporting as of October 4, 2025.
In making this assessment, management used the framework established in Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”).
1 unchanged sentence
Management reviewed the results of its assessment with the Audit Committee of the Company’s Board of Directors.
−Removed: Based on that assessment, management has concluded that, as of September 28, 2024, the Company’s internal control over financial reporting was effective.
−Removed: The effectiveness of the Company’s internal control over financial reporting as of September 28, 2024 has been audited by PricewaterhouseCoopers LLP, an independent registered public accounting firm, as stated in its report, which appears in Part II, Item 8 of this Form 10-K.
+Added: Based on that assessment, management has concluded that, as of October 4, 2025, the Company’s internal control over financial reporting was effective.
+Added: The effectiveness of the Company’s internal control over financial reporting as of October 4, 2025 has been audited by PricewaterhouseCoopers LLP, an independent registered public accounting firm, as stated in its report, which appears in Part II, Item 8 of this Form 10-K.
Changes in Internal Control over Financial Reporting
−Removed: There has been no change in the Company’s internal control over financial reporting during the three months ended September 28, 2024, that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.
+Added: There has been no change in the Company’s internal control over financial reporting during the three months ended October 4, 2025, that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.
OTHER INFORMATION
Director and Officer Trading Plans and Arrangements
−Removed: None of the Company’s directors or officers have adopted, modified or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement during the Company’s fiscal quarter ended September 28, 2024, as such terms are defined under Item 408(a) of Regulation S-K.
+Added: None of the Company’s directors or officers (as defined in Rule 16a-1f of the Exchange Act) have adopted, modified or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement during the Company’s fiscal quarter ended October 4, 2025, as such terms are defined under Item 408(a) of Regulation S-K.
DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS
23 unchanged sentences
(1) Financial Statements:
−Removed: See our consolidated financial statements under Item 8
+Added: See our consolidated financial statements under Part II, Item 8
(2) Financial Statement Schedule:
25 unchanged sentences
Includes the write-down to inventory in relation to the cancellation of Project W that was provided for as inventory reserves during the quarter ended June 29, 2024.
+Added: (5) Includes the write-down to inventory in relation to the cessation of EA equipment business that was provided for as inventory reserves in fiscal 2025.
(6) Reflects the net increase in the valuation allowance primarily associated with the Company’s U.S.
1 unchanged sentence
and foreign net operating losses and other deferred tax assets.
−Removed: (6) Certain balances in fiscal 2022 have been reclassified to conform to the current period presentation.
−Removed: These reclassifications have no impact to the consolidated financial statements in the fiscal period.
−Removed: EXHIBIT INDEX
EXHIBIT NUMBER ITEM
3.1 The Company's Amended and Restated Articles of Incorporation, dated December 5, 2007, is incorporated herein by reference to Exhibit 3(i) to the Company's Annual Report on Form 10-K for the fiscal year ended September 29, 2007, SEC file number 000-00121.
−Removed: 3.2 The Company's Amended and Restated By-Laws, dated March 13, 2024, are incorporated herein by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K dated March 14, 2024.
+Added: 3.2 The Company's Amended and Restated By-Laws, dated June 5, 2025, are incorporated herein by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K dated June 9, 2025.
4.1 Specimen Common Share Certificate of Kulicke and Soffa Industries Inc., is incorporated herein by reference to Exhibit 4 to the Company's Form-8A12G/A dated September 11, 1995, SEC file number 000-00121.
15 unchanged sentences
10.9 Offer Letter between Kulicke and Soffa Industries, Inc.
−Removed: and Fusen Chen dated October 3, 2016, incorporated herein by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K filed on October 3, 2016.*
−Removed: 10.10 2017 Equity Plan is incorporated herein by reference to Appendix A to the Company's Proxy Statement on Schedule 14A for the annual meeting of shareholders on March 14, 2017.*
−Removed: 10.11 Form of Performance Share Unit Award Agreement regarding the 2017 Equity Plan is incorporated herein by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K filed on November 6, 2017.
−Removed: 10.12 Form of Restricted Share Unit Award Agreement regarding the 2017 Equity Plan is incorporated herein by reference to Exhibit 10.2 of the Company's Current Report on Form 8-K filed on November 6, 2017.
+Added: and Lester Wong dated October 28, 2025 .*
10.10 The Company's 2021 Omnibus Incentive Plan is incorporated herein by reference to the Company's Proxy Statement on Schedule 14A for the annual meeting of shareholders on March 4, 2021 .*
+Added: 10.11 The Amendment No.
+Added: 1 to the Registrant’s 2021 Omnibus Incentive Plan is incorporated herein by reference to the Registrant’s Proxy Statement on Schedule 14A for the annual meeting of shareholders on March 5, 2025.
10.12 Form of CEO Performance Share Unit Award Agreement (Growth PSUs) regarding the 2021 Omnibus Incentive Plan.
4 unchanged sentences
10.17 Incentive Compensation Plan Fiscal Year 2025 .*
−Removed: 10.20 Clawback Policy adopted as of October 12, 2023 is incorporated herein by reference to Exhibit 10.20 to the Company's Annual Report on Form 10-K for the fiscal year ended 30 September 2023.
−Removed: SEC file number 000-00121.
19.1 Insider Trading Policy.
1 unchanged sentence
23.1 Consent of PricewaterhouseCoopers LLP (Independent Registered Public Accounting Firm) .
−Removed: 31.1 Certification of Fusen Chen, Chief Executive Officer of Kulicke and Soffa Industries, Inc., pursuant to Rule 13a-14(a) or Rule 15d-14(a).
−Removed: 31.2 Certification of Lester Wong, Chief Financial Officer of Kulicke and Soffa Industries, Inc., pursuant to Rule 13a-14(a) or Rule 15d-14(a).
−Removed: 32.1 Certification of Fusen Chen, Chief Executive Officer of Kulicke and Soffa Industries, Inc., pursuant to 18 U.S.C.
−Removed: Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
−Removed: 32.2 Certification of Lester Wong, Chief Financial Officer of Kulicke and Soffa Industries, Inc., pursuant to 18 U.S.C.
+Added: 31.1 Certification of Lester Wong , Interim Chief Executive Officer and Chief Financial Officer of Kulicke and Soffa Industries, Inc., pursuant to Rule 13a-14(a) or Rule 15d-14(a).
+Added: 32.1 Certification of Lester Wong , In terim Chief Executive Officer and Chief Financial Officer of Kulicke and Soffa Industries, Inc., pursuant to 18 U.S.C.
Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
12 unchanged sentences
KULICKE AND SOFFA INDUSTRIES, INC.
−Removed: /s/ FUSEN CHEN
−Removed: President and Chief Executive Officer
+Added: /s/ LESTER WONG
+Added: Executive Vice President, Interim Chief Executive Officer, and Chief Financial Officer
November 20, 2025
Signature Title Date
−Removed: /s/ FUSEN CHEN President and Chief Executive Officer November 14, 2024
−Removed: Fusen Chen (Principal Executive Officer)
−Removed: /s/ LESTER WONG Executive Vice President and Chief Financial Officer November 14, 2024
−Removed: Lester Wong (Principal Financial Officer and Principal Accounting Officer)
+Added: /s/ LESTER WONG Executive Vice President, Interim Chief Executive Officer, and Chief Financial Officer
+Added: November 20, 2025
+Added: Lester Wong (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)
OLSON Director November 20, 2025
1 unchanged sentence
Director November 20, 2025
−Removed: /s/ CHIN HU LIM Director November 14, 2024
/s/ JEFF RICHARDSON Director November 20, 2025
3 unchanged sentences
DIGNAM Director November 20, 2025
+Added: /s/ FUSEN CHEN Director November 20, 2025
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.