Consolidated Balance Sheet

in CHF 1 000	Notes	31.12.2023	in %	31.12.2022	in %
Assets
Property, plant and equipment	(5)	57 157	15.8	53 142	14.5
Intangible assets	(6)	48 441	13.4	58 342	15.9
Other non-current assets		496	0.1	545	0.1
Deferred tax assets	(11)	3 123	0.9	3 284	0.9
Non-current assets		109 217	30.2	115 313	31.4
Inventories	(7)	135 365	37.5	117 364	32.0
Trade accounts receivable	(8)	51 108	14.2	50 606	13.8
Other accounts receivable	(8)	3 929	1.1	5 558	1.5
Prepaid expenses and accruals		3 643	1.0	2 403	0.7
Cash and cash equivalents	(9)	57 851	16.0	75 491	20.6
Current assets		251 896	69.8	251 422	68.6
Total assets		361 113	100.0	366 735	100.0

Liabilities and shareholders’ equity
Share capital		34 112	9.4	34 095	9.3
Mandatory convertible note		59 069	16.4	59 069	16.1
Capital reserves		113 208	31.3	113 162	30.9
Treasury shares		–2 775	–0.8	–2 422	–0.7
Cash flow hedging reserve		-	0.0	–58	–0.0
Retained earnings		–31 815	–8.8	–38 916	–10.6
Translation reserve		–23 719	–6.6	–16 039	–4.4
Total equity		148 080	41.0	148 891	40.6
Long-term provisions	(10)	3 588	1.0	4 006	1.1
Deferred tax liabilities	(11)	8 165	2.3	7 364	2.0
Long-term financial liabilities	(12)	84 628	23.4	101 950	27.8
Liabilities for post-employment benefits	(13)	1 663	0.5	1 695	0.5
Non-current liabilities		98 044	27.2	115 015	31.4
Short-term financial liabilities	(12)	16 707	4.6	18 063	4.9
Trade accounts payable		37 050	10.3	39 539	10.8
Other current liabilities	(14)	39 652	11.0	26 436	7.2
Accruals	(14)	16 301	4.5	14 903	4.1
Short-term provisions	(10)	2 194	0.6	2 013	0.5
Income tax payable		3 085	0.9	1 875	0.5
Current liabilities		114 989	31.8	102 829	28.0
Total liabilities		213 033	59.0	217 844	59.4
Total equity and liabilities		361 113	100.0	366 735	100.0