Consolidated Cash Flow Statement  

in CHF 1 000

Notes

2024

2023 restated 1)

Net profit

 

27 253

11 760

Depreciation

(5)

12 476

11 686

Impairment

(5)

486

-

Amortization

(6)

7 305

4 404

Interest income

(22)

–592

–571

Interest expenses

(22)

4 214

4 610

Tax expenses

(11)

8 252

8 923

Change in provisions

 

–190

–483

Change in other non-current assets

 

24

-

Other non-cash-items

 

603

3 460

Subtotal before working capital changes

 

59 831

43 789

Change in inventories

 

25 355

–7 198

Change in trade accounts receivable

 

–4 937

1 033

Change in other current assets

 

–1 241

–4 007

Change in trade accounts payable

 

8 351

–2 684

Change in other current liabilities

 

–600

15 213

Change in working capital

 

26 928

2 357

Income tax paid

 

–8 690

–4 269

Interest paid

 

–3 894

–3 688

Interest received

 

586

568

Net cash (used in) / from operating activities

 

74 761

38 757

Purchase of property, plant and equipment

 

–13 068

–12 359

Proceeds from sale of property, plant and equipment

 

259

203

Purchase of intangible assets

(6)

–858

–347

Acquisition of subsidiaries, net of cash acquired

(3)

–54 812

–21 985

Net cash used in investing activities

 

–68 479

–34 488

Transaction costs on conversion of MCNs

 

–748

-

Purchase of treasury shares (net)

 

–3 236

–340

Repayment of finance lease liabilities

 

–227

–318

Proceeds from borrowings short-term

 

10 096

1 301

Proceeds from borrowings long term

 

42 190

14 986

Repayment of borrowings short-term

 

–29 144

–36 207

Repayment of borrowings long-term

 

–10 000

-

Net cash from financing activities

 

8 931

–20 578

Currency translation effects

 

1 095

–1 331

Net increase in cash and cash equivalents

 

16 308

–17 640

Cash and cash equivalents at the beginning of the period

(9)

57 851

75 491

Cash and cash equivalents at the end of the period

(9)

74 159

57 851

1) Refer to note "2.2.1 Change to the Consolidation and Valuation Principles - Accounting for Goodwill".

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