库力索法工业 2025年度报告

FORM 11-K FOR ANNUAL REPORTS OF EMPLOYEE STOCKPURCHASE, SAVINGS AND SIMILAR PLANSPURSUANT TO SECTION 15(d) OF THESECURITIES EXCHANGE ACT OF 1934 (Mark one) ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December31, 2025 OR TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________ to___________ Commission File Number 000-00121 A. Full title of the plan and the address of the plan, if different from that of the issuer named below: KULICKE AND SOFFA INDUSTRIES, INC. INCENTIVE SAVINGS PLAN1005 Virginia DriveFort Washington, PA 19034 B. Name of issuer of the securities held pursuant to the plan and the address of its principal executive office: Kulicke and Soffa Industries, Inc.23A Serangoon North Avenue 5, #01-01, Singapore 5543691005 Virginia Dr., Fort Washington, PA 19034(Address of principal executive offices and Zip Code) KULICKE AND SOFFA INDUSTRIES, INC. INCENTIVE SAVINGS PLANFinancial Statements and Supplemental ScheduleFor the years ended December 31, 2025 and 2024 PAGE INDEX Financial Statements: Statements of Changes in Net Assets Available for Benefits (Modified Cash Basis) for the years endedDecember 31, 2025 and 2024 4 Notes to Financial Statements (Modified Cash Basis)5 Supplemental Schedule: Schedule H, Line 4i – Schedule of Assets (Held at End of Year) (Modified Cash Basis) as of December 31, 202512 Signature Exhibit14 Report of Independent Registered Public Accounting Firm Tothe Plan Committee, Participants, and Plan Administrator ofKulicke and Soffa Industries, Inc. Incentive Savings Plan Opinion on the Financial Statements We have audited the accompanying statements of net assets available for benefits (modified cash basis) of the Kulickeand Soffa Industries, Inc. Incentive Savings Plan (the “Plan”) as of December 31, 2025 and 2024, the related statementsof changes in net assets available for benefits (modified cash basis) for the years then ended, and the related notes(collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all materialrespects, the net assets available for benefits (modified cash basis) of the Plan as of December 31, 2025 and 2024, andthe changes in net assets available for benefits (modified cash basis) for the years ended December 31, 2025 and 2024,in conformity with the modified cash basis of accounting described in Note 2. Basis for Opinion These financial statements are the responsibility of the Plan's management. Our responsibility is to express an opinion onthe Plan’s financial statements based on our audits. We are a public accounting firm registered with the Public CompanyAccounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Plan inaccordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and ExchangeCommission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan andperformthe audit to obtain reasonable assurance about whether the financial statements are free of materialmisstatement, whether due to error or fraud. The Plan is not required to have, nor were we engaged to perform, an auditof its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internalcontrol over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Plan’s internalcontrol over financial reporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risk of material misstatement of the financial statements,whether due to error or fraud, and performing procedures that respond to those risks. Such procedures includedexamining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits alsoincluded evaluating the accounting principles used and significant estimates made by management, as well as evaluatingthe overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. Modified Cash Basis of Accounting As described in Note 2, these financial statements and supplemental schedule were prepared on a modified cash basis ofaccounting, which is a basis of accounting other than accounting principles generally accepted in the United States ofAmerica. Our opinion is not modified with respect to this matter. Supplemental Information The supplemental information in the accompanying Schedule H, Line 4i - schedule of assets (held at end of year)(modified cash basis) as of December 31, 2025, has been subjected to audit procedures performed in conjunction with theaudit of the Plan’s financial statements. The supplemental information is the responsibility of the Plan’s managemen