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

Yole Developpement is proud to publish the reverse costing report of the Acriche A4 Warm White LED supplied by SEOUL Semiconductor. Based on a complete teardown process, the report provides an estimation of the production cost as well as the selling price of the component.

• The Acriche A4 (AN4240) warm white operates directly from 50V AC power and have a typical brightness of 50lm.
• The component is provided in a specific 2-pins package, compatible with SMT process.
• It can be used in a wide range of lighting applications such as Architectural lighting, Residential lighting, Task lighting, Decorative / Pathway…
• This report provides complete teardown of the LED with:

1. Detailed photos
2. Material analysis
3. Schematic assembly description
4. Manufacturing Process Flow
5. In-depth economical analysis
6. Manufacturing cost breakdown
7. Selling price estimation

• Analyze the cost of projects at the R&D level
• Enhance the negotiation power of purchasing managers
• Benchmark competitor’s products

Glossary                                                                             p3

1. Overview / Introduction                                                  p4

• Executive Summary
• Comparison of the analyzed LEDs
• Reverse Costing Methodology 

2. Physical Analysis                                                          p11

• Physical Analysis Methodology
• Package Characteristics
• Package X-Ray
• Package Opening
• Package Cross-Section
• Fluorescent Material
• Package Parameters Summary
• LED Dimensions
• LED Emission
• LED Cross-Section
• LED Structure

3. Manufacturing Process Flow                                       p46

• LED Die Process Flow
• Description of the Wafer Fabrication Unit

 4. Cost Analysis                                                                p51

• Synthesis of the Cost Analysis
• Yields Explanation
• LED Front-End Cost
• Front-End : Epitaxy Cost
• Front-End : Other Front-End Cost
• Dies per Wafer & Probe Test
• Back-End 0 : Probe Cost
• Back-End 0 : Dicing Cost
• LED Wafer & Die Cost (FE + BE 0)
• Back-End 1 : Packaging Process Flow
• Back-End 1 : Final Test Cost
• Component Manufacturing Cost (FE+BE0+BE1)
• Cost Analysis Evolution

5. Estimated Manufacturer Price Analysis                    p78

• Price definitions
• Manufacturers financial ratios
• Binning Impact on Manufacturing Price
• Ideal manufacturer Price
• Manufacturing Price with Binning Yield

Conclusion                                                                        p85