2007 Annual Report
Page
Cover
The Company
Letter to Shareholders
Part I
Item 1. Business
Item 1A. Risk Factors
Item 1B. Unresolved Staff Comments
Item 2. Properties
Item 3. Legal Proceedings
Item 4. Submission of Matters to a Vote of Security Holders
Item 5. Market Price for Registrant’s Common Equity, Related Stockholders Matters
Part II
Stock Price Performance Graph
Item 6. Selected Financial Data
Item 7. Management’s Discussion and Aanalysis of Financial Condition and Results of Operations
Item 7A. Quantitive and Qualititive Dislcosures About Market Risk
Item 8. Consolidated Financial Statements and Supplementary Data
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
Item 9A. Controls and Procedures
Item 9B. Other Information
Item 10. Directors and Executive Officers and Corporate Governance
Item 11. Executive Compensation
Part III
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
Item 13. Certain Relationships and Related Transactions and Director Idependence
Item 14. Principal Accountant Fees and Services
Part IV
Item 15. Exhibits and Financial Statement Schedules
Exhibit Index
Signatures
Reports of Independent Registered Public Accounting Firm
Consolidated Balance Sheets as of September 30, 2007, and 2006
Consolidated Statements of Operations for the years ended September 30, 2007, 2006, and 2005
Consolidated Statements of Stockholders’ Equity and Comprehensive Income for the years ended Septemb
Consolidated Statements of Cash flows for the years ended September 30, 2007, 2006, and 2005
Notes to Consolidated Financial Statements
Schedule II — Valuation and Qualifying Accounts
Index to Exhibits
Exhibit 21.1 — List of Subsidiaries and Investments of Rofin-Sinar Technologies, Inc.
Exhibit 23.1 — Consent of Independent Registered Public Accounting Firm
Exhibit 23.2 — Consent of Independent Registered Public Accounting Firm
Exhibit 24.1 — Rule 13a-14(a)/15d-14(a) Certification of the Chief Executive Officer
Exhibit 31.2 — Rule 13a-14(a)/15d-14(a) Certification of the Chief Financial Officer
Exhibit 32.1 — Section 1350 Certification of the Chief Executive Officer
Exhibit 32.2 — Section 1350 Certification of the Chief Financial Officer
Back Cover
