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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Consolidated Income Statement

Consolidated Statement of Changes in Equity

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