iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 1

iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 2

iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 3

iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 4

The reverse costing analysis is conducted in 3 phases:

Teardown analysis

• Package is analyzed and measured • The dies are extracted in order to get overall data: dimensions, main blocks, pad number and pin out, die marking • Setup of the manufacturing process.

Costing analysis

• Setup of the manufacturing environment • Cost simulation of the process steps

Selling price analysis

• Supply chain analysis • Analysis of the selling price

iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 5

iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 6

iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 7

iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 8

iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 9

iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 10

iPhone 5 MEMS Microphones © 2013 by SYSTEM PLUS CONSULTING, all rights reserved. 11

Reverse costing analysis represents the best cost/price evaluation given the publically available data, and estimates completed by industry experts. Given the hypothesis presented in this analysis, the major sources of correction would lead to a +/- 10% correction on the manufacturing cost (if all parameters are cumulated) These results are open for discussion. We can reevaluate this circuit with your information. Please contact us: