Knowles SPU0410LR5H
MEMS microphone
REVERSE COSTING ANALYSIS– SEPTEMBER 2011

Physical Analysis of the Device
Step by Step Reconstruction of the Process Flow
Cost of Manufacturing and Estimation of Selling Price

Yole Développement is proud to publish the reverse costing report on the SPU0410LR5H microphone from Knowles Acoustics.
The SPU0410LR5H is an analog MEMS Microphone using a free-floating diaphragm, and a capacitive sensing. It is a member of the fourth generation of MEMS microphones from Knowles, the market leader.
It offers a full integration of a MEMS microphone and an amplification ASIC in a 6-pin LGA package.
This device is found in high-volume consumer applications: cellphones,  smartphones (iPhone4).

This report provides complete teardown of the microphone MEMS with:

TABLE OF CONTENTS

1. Overview / Introduction p.4

• Executive Summary
• Reverse Costing Methodology

2. Company Profile p.6

• Knowles Profile
• MEMS Microphone Portfolio
• Knowles Business Model   

3. Physical Analysis p.12

• Package Characteristics & Markings
• Package Pin-Out
• Package X-Ray
• Package Cross-Section
• Package Opening
• ASIC Dimensions  & Markings
• ASIC Cross-Section
• ASIC Process Characteristics
• MEMS Dimensions & Markings
• MEMS Surface
• MEMS Cross-section
• MEMS Process Characteristics

4. Manufacturing Process Flow p.55

• ASIC Process Flow
• Microphone Process Flow
• Package Process Flow
• Wafer Fabrication Units   

5. Cost Analysis p.70

• Supply Chain Analysis
• ASIC Wafer Cost
• ASIC Die Cost
• Microphone Wafer Cost Hypothesis
• Microphone Wafer Cost
• Microphone Die cost
• SPU0410 Packaging Process Flow
• SPU0410 Packaging Cost Details
• SPU0410 Final Test Cost
• SPU0410 Component Manufacturing Cost
• Yield Synthesis

6. Estimated Manufacturer Price Analysis p.95

• Manufacturers ratios   
• Estimated manufacturer Price