in CHF 1 000 |
Notes |
2024 |
2023 restated 1) |
Net profit |
|
27 253 |
11 760 |
Depreciation |
12 476 |
11 686 |
|
Impairment |
486 |
- |
|
Amortization |
7 305 |
4 404 |
|
Interest income |
–592 |
–571 |
|
Interest expenses |
4 214 |
4 610 |
|
Tax expenses |
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 |
–858 |
–347 |
|
Acquisition of subsidiaries, net of cash acquired |
–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 |
57 851 |
75 491 |
|
Cash and cash equivalents at the end of the period |
74 159 |
57 851 |
1) Refer to note "2.2.1 Change to the Consolidation and Valuation Principles - Accounting for Goodwill".