Ann: Fabrication Agreement with Earth Mountain, page-149

You have to be kidding right? DYOR, but at least do some reading of the history.

"... A few words about our cooperation with Tower Semiconductor; Yole’ the leading global research firm in the field of MEMS points out that only 2 of the top 30 MEMS companies are fabless. A.M. Fitzgerald a leading Silicon Valley consultancy firm in the field of MEMS attributes this phenomenon to the critical importance of information exchange between the involved parties.As many of you know we benefit from being in close physical proximity to Tower’s fab and their process engineering teams. Our engineering teams are able often and on demand in order to deal in a common language with any and every issue as, or even before, it arises. This dynamic affords both companies unprecedented opportunity to avoid missteps while streamlining development of the fabrication processes. If the research I mentioned before means anything it leads us to believe we have dramatically enhanced our ability to succeed, as in many ways the result of our close working relationship with Tower allows us to enjoy the many benefits of having our own fab without actually having to invest the billions of dollars needed to own and run one...."

http://www.audiopixels.com.au/index.cfm/investor/asx-announcements/asx-announcements-2017/ceo-presentation-for-agm/

http://www.audiopixels.com.au/index.cfm/investor/asx-announcements/asx-announcements-2016/agreement-with-towerjazz-for-volume-production-of-mems-chip/