3Scope of Consolidation

in 1 000, unless otherwise stated

Participation in %

Currency

31.12.2025

31.12.2024

Cicor Technologies Ltd, Boudry, Switzerland

100

CHF

46 703

45 649

Holding/Finance

Cicor Management AG, Bronschhofen (Wil), Switzerland 1)

100

CHF

250

250

Management Services

Cicor Microtech AG, Wangs, Switzerland 1) 2)

100

CHF

1 800

1 800

Engineering/Production/Sales/Distribution

Cicorel SA, Boudry, Switzerland 1)

100

CHF

8 000

8 000

Engineering/Production/Sales/Distribution

Electronicparc Holding AG, Bronschhofen (Wil), Switzerland 1)

100

CHF

23 271

23 271

Holding/Finance

Swisstronics Contract Manufacturing AG, Bronschhofen (Wil), Switzerland

100

CHF

3 000

3 000

Engineering/Production/Sales/Distribution

Brant Rock Enterprises Corporation, British Virgin Islands

100

USD

10

10

Holding/Finance

Dongguan Arlec Electrical Products Co. Ltd, Dongguan, China

100

HKD

66 920

66 920

Production/Sales/Distribution

Suzhou Cicor Technology Co. Ltd., Suzhou, China

100

CNY

42 033

42 033

Production

Cicor France, SAS, Angers, France 1)

100

EUR

16 000

n/a

Holding/Finance

Cicor Angers, SAS, Angers, France

100

EUR

4 000

n/a

Engineering/Production/Sales/Distribution

Cicor Combrée, SAS, Combrée, France

100

EUR

10 000

n/a

Engineering/Production/Sales/Distribution

Cicor Douarnenez, SAS, Douarnenez, France

100

EUR

4 450

n/a

Engineering/Production/Sales

Cicor Neuilly-en-Thelle, SAS, Neuilly-en-Thelle, France

100

EUR

1 685

n/a

Production/Sales

Cicor Saint-Agrève, SAS, Saint-Agrève, France

100

EUR

4 039

n/a

Engineering/Production/Sales

Cicor Deutschland GmbH, Dresden, Germany 1)

100

EUR

5 000

5 000

Engineering/Production/Sales/Distribution

Cicor Digital Elektronik GmbH, Wutha-Farnroda, Germany

100

EUR

350

350

Engineering/Production/Sales/Distribution

Cicor Microsystems GmbH, Radeberg, Germany 1) 2)

100

EUR

216

216

Engineering/Production/Sales/Distribution

Cicor Microtech GmbH, Ulm, Germany 2)

100

EUR

500

500

Engineering/Sales/Distribution

Cicor Profectus Electronic GmbH, Suhl, Germany

100

EUR

200

n/a

Engineering/Production/Sales

Profectus Immobilien GmbH, Suhl, Germany

100

EUR

25

n/a

Property

Stadium Asia Ltd, Hong Kong, Hong Kong

100

AUD

16 350

16 350

Sales/Distribution

STMC Ltd, Hong Kong, Hong Kong

100

HKD

2 000

2 000

Finance

PT Cicor Panatec, Batam, Indonesia

100

USD

300

300

Production

Cicor Maroc SARL, Berrechid, Morocco 1)

100

MAD

22 914

n/a

Production/Sales

Valtronic Technologies Morocco SARL, Berrechid, Morocco 1)

100

MAD

6 000

n/a

Production/Sales

Cicor Medtec Bucharest srl, Bucharest, Romania

100

RON

1

1

Engineering/Sales

Cicor Romania SRL, Arad, Romania 2)

100

RON

5 145

5 145

Engineering/Production/Sales

Cicor Asia Pte Ltd., Singapore

100

SGD

30 814

2 000

Sales/Distribution

ESG Holding Pte Ltd., Singapore 1)

100

SGD

18 412

1 896

Holding/Finance

Málaga Aerospace, Defense and Electronics System S.A.U., Málaga, Spain 1)

100

EUR

6 036

n/a

Engineering/Production/Sales

Cicor Nordic Engineering AB, Norrtälje, Sweden 2)

100

SEK

100

100

Engineering/Sales

Nordic Engineering Partner Holding AB, Västerås, Sweden 1)

100

SEK

100

100

Holding/Finance

Cicor Digital Tunisie S.U.A.R.L., Borj-Cedria, Tunisia 1)

100

EUR

57

57

Production

Axis Electronics Limited, Milton Keynes, UK

100

GBP

10

10

Engineering/Production/Sales/Distribution

Cicor Hartlepool Ltd, Hartlepool, UK

100

GBP

1 909

1 909

Engineering/Production/Sales/Distribution

Cicor Newport Ltd, Newport, UK

100

GBP

1 000

1 000

Engineering/Production/Sales/Distribution

Cicor UK Ltd, Milton Keynes, UK 1)

100

GBP

7 813

7 813

Holding/Finance

Cicor UK Properties Ltd, Newport, UK 3)

100

GBP

0

100

Finance

STS Defence Group Limited, Gosport, UK 3)

100

GBP

0

23

Holding/Finance

STS Defence Holdings Limited, Gosport, UK 3)

100

GBP

0

47

Holding/Finance

STS Defence Limited, Gosport, UK

100

GBP

414

164

Engineering/Production/Sales/Distribution

Cicor Americas Inc., Cambridge, USA 1)

100

USD

10

10

Sales/Distribution

Cicor Ohio, Solon Inc., Solon, Ohio, USA 1)

100

USD

6 749

n/a

Engineering/Production/Sales

Cicor Vietnam Company Ltd., Thuan An City, Vietnam

100

USD

1 500

1 500

Production/Sales/Distribution

1)Directly held subsidiaries of Cicor Technologies Ltd.

2)The company was renamed in 2025.

3)The company is in liquidation.

Change in scope of consolidation in 2025

Acquisition of Profectus

Effective 3 January 2025, the Cicor Group acquired 100% of the shares of Profectus GmbH, based in Suhl (Thuringia, Germany). Profectus GmbH is a service provider for the development and manufacturing of electronic modules and systems. Its long-standing customers include medium-sized companies and leading corporations, mainly in the industrial and healthcare technology sectors. The company employs around 90 people. The transaction includes two companies, one operating and one real estate company. They were integrated into the Electronic Manufacturing Services (EMS) Division.

The total consideration amounted to EUR 6.9 million (CHF 6.5 million) and the purchase price allocation resulted in goodwill of EUR 2.8 million (CHF 2.6 million) which has been offset against equity.

The company was consolidated as of 3 January 2025. Net sales from 1 January to 2 January 2025 amounted to EUR 0.0 million (CHF 0.0 million) and net sales from 3 January to 31 December 2025 amounted to EUR 19.5 million (CHF 18.3 million).

Acquisition of business from French Éolane Group

Effective 22 April 2025, the Cicor Group completed the acquisition of business activities from the French Éolane Group. The acquired business was under judicial administration and the transaction was completed following the court accepting Cicor’s public offer, that included the takeover of employees, production facilities and inventories for two sites in France (Combrée and Angers), the takeover of 100% of the shares of three sites in France (Saint-Agrève, Neuilly-en-Thelle, Douarnenez) and the takeover of 100% of the shares of a production company with two sites in Berrechid, Morocco. The acquired business is among the leading providers in the French Electronic Manufacturing Services (EMS) market, with a strong position in strategic sectors such as aerospace and defence, railway and nuclear technology and adds around 890 employees. The five manufacturing sites in France and the two sites in Morocco were integrated into the Electronic Manufacturing Services (EMS) Division.

The total consideration amounted to EUR 10.7 million (CHF 10.0 million) and the preliminary purchase price allocation resulted in a negative goodwill of EUR -18.2 million (CHF -17.0 million) which has been offset against equity. Due to the complexity involved in acquiring a business under judicial administration, the purchase price allocation remains provisional with regard to the acquired assets and assumed liabilities.

The acquired Éolane business was consolidated as of 22 April 2025. Net Sales from 1 January to 21 April 2025 amounted to EUR 36.4 million (CHF 34.1 million) and net sales from 22 April to 31 December 2025 amounted to EUR 91.8 million (CHF 86.0 million).

Acquisition of business from Mercury Electronics

Effective 2 June 2025, Cicor Group completed the acquisition of a manufacturing site in Plan-les-Ouates, Geneva, Switzerland, from Mercury Mission Systems International S. A. (Mercury) as part of an asset deal. The transaction is part of a strategic collaboration with Mercury, under which it was agreed that Mercury will transfer part of its European electronic manufacturing to Cicor and that the production in Plan-les-Ouates, which comprises 34 employees, will be relocated to the Cicor sites in Bronschhofen (Switzerland) and Newport (UK) by the end of 2026. A restructuring provision for the closing of the production in Plan-les-Ouates in the amount of CHF 1.4 million was included as part of the transaction. The acquired business was integrated into the Electronic Manufacturing Services (EMS) Division.

The total consideration amounted to CHF 6.2 million and the preliminary purchase price allocation resulted in a goodwill of CHF 1.0 million which has been offset against equity.

Net sales from 1 January to 1 June 2025 amounted to CHF 5.1 million and net sales from 2 June to 31 December 2025 amounted to CHF 12.3 million.

Acquisition of MADES

Effective 1 August 2025, the Cicor Group acquired 100% of the shares of Málaga Aerospace, Defense and Electronics System S.A.U., based in Málaga (Spain), from the French Latecoere Group. MADES focuses on electronics solutions for the A&D market. In addition, the company serves customers in the industrial and railway technology sector. The company employs around 100 people. The transaction includes one operating company. It was integrated into the Electronic Manufacturing Services (EMS) Division.

The total consideration amounted to EUR 32.0 million (CHF 29.8 million) and the preliminary purchase price allocation resulted in a goodwill of EUR 10.7 million (CHF 10.0 million) which has been offset against equity.

The company was consolidated as of 1 August 2025. Net Sales from 1 January to 31 July 2025 amounted to EUR 14.4 million (CHF 13.4 million) and net sales from 1 August to 31 December 2025 amounted to EUR 15.8 million (CHF 14.8 million).

Acquisition of business from Valtronic Group

Effective 14 November 2025, Cicor Group completed the acquisition of two operating companies from the Swiss Valtronic Group. The acquired Valtronic sites in Berrechid (Morocco) and Cleveland (Ohio, USA) are specialised in the manufacturing of innovative medical and diagnostic devices. The two sites employ around 220 people. The acquired companies were integrated into the Electronic Manufacturing Services (EMS) Division.

The total consideration amounted to CHF 6.8 million and the preliminary purchase price allocation resulted in a goodwill of CHF 2.0 million which has been offset against equity.

The acquired Valtronic business was consolidated as of 14 November 2025. Net Sales from 1 January to 13 November 2025 amounted to USD 19.9 million (CHF 16.5 million) in the US and to MAD 60.2 million (CHF 5.3 million) in Morocco. Net sales from 14 November to 31 December 2025 amounted to USD 1.0 million (CHF 0.8 million) in the US and to MAD 6.1 million (CHF 0.5 million) in Morocco.

Financial information on the five transactions is disclosed in below table.

in CHF 1 000

Profectus1)

Éolane2)

Mercury3)

MADES4)

Valtronic5)

Total

Purchase consideration paid

6 049

6 830

5 417

28 929

3 000

50 225

Purchase consideration deferred

-

-

500

-

3 300

3 800

Total purchase consideration

6 049

6 830

5 917

28 929

6 300

54 025

Direct costs related to acquisition paid

427

3 075

300

737

539

5 078

Direct costs related to acquisition deferred

-

119

-

118

9

246

Total consideration

6 476

10 025

6 217

29 784

6 848

59 349

Less: Fair value of net assets acquired

–3 864

–27 003

–5 200

–19 810

–4 896

–60 774

Goodwill

2 611

–16 979

1 017

9 974

1 952

–1 425

Property, plant and equipment

6 247

20 348

290

7 563

5 154

39 602

Intangible assets

2 529

5 190

1 377

9 813

785

19 694

Other non current assets

-

2

-

102

-

104

Inventories

7 195

35 997

10 473

14 906

3 374

71 945

Trade accounts receivable

1 538

11 491

-

4 612

2 639

20 280

Other accounts receivable, prep. exp. and accruals

657

8 171

-

683

804

10 315

Cash and cash equivalents

358

3 333

-

613

1 078

5 382

Deferred Tax assets / liabilities

–953

–1 913

-

–3 687

–454

–7 007

Liabilities for post-employment benefits

-

–4 165

-

-

-

–4 165

Long-term financial liabilities

–4 971

–4 081

-

-

–2 508

–11 560

Long-term provisions

-

–643

–1 420

–460

–52

–2 574

Other long-term liabilities

-

–356

-

–577

-

–933

Short-term financial liabilities

–3 502

–6 072

-

–1 055

–66

–10 696

Short-term provisions

–11

–983

-

-

-

–994

Trade payables

–1 774

–7 075

-

–3 207

–2 754

–14 810

Other current liabilities and accruals

–3 334

–31 940

–5 520

–9 497

–3 044

–53 335

Income tax payable

–115

–300

-

-

–59

–473

Total fair value of net assets acquired

3 864

27 003

5 200

19 810

4 896

60 774

Total consideration paid

6 476

9 906

5 717

29 666

3 539

55 304

Less: cash and cash equivalents acquired

–358

–3 333

-

–613

–1 078

–5 382

Cash outflow on acquisitions during the year

6 117

6 573

5 717

29 053

2 461

49 922

1)Acquisition of Profectus.

2)Acquisition of business from French Éolane Group.

3)Acquisition of business from Mercury Electronics.

4)Acquisition of MADES.

5)Acquisition of business from Valtronic Group.

Adjustments of prior year acquisitions

A contingent deferred purchase consideration from the acquisition of Evolution Medtec Srl (Bucharest, Romania), closed as per 28 February 2024, is no longer expected to become due. The liability of TEUR 200 (TCHF 191) was derecognised and goodwill was adjusted by the same amount.

Change in scope of consolidation in 2024

Effective 24 January 2024, Cicor Group acquired 100% of the shares of STS Defence Ltd (STS), located in Gosport, England, for a total consideration of GBP 27.8 million (CHF 30.7 million). The site was integrated into the organisational unit ‘Cicor UK’ of the Electronic Manufacturing Services (EMS) Division. The purchase price allocation resulted in goodwill of GBP 19.5 million (CHF 21.4 million) which has been offset against equity. The company was consolidated as of 24 January 2024. Net sales from 1 January 2024 to 23 January 2024 amounted to GBP 1.3 million (CHF 1.4 million) and net sales from 24 January 2024 to 31 December 2024 amounted GBP 35.4 million (CHF 39.8 million).

Effective 28 February 2024, Cicor Group acquired 100% of the shares of Evolution Medtec Srl (EM), located in Bucharest, Romania, for a total consideration of RON 9.7 million (CHF 1.9 million). The site was integrated into the organisational unit ‘Cicor Engineering’ of the Electronic Manufacturing Services (EMS) Division. The purchase price allocation resulted in goodwill of RON 6.8 million (CHF 1.3 million) which has been offset against equity. Evolution Medtec was consolidated as of 28 February 2024. Net sales from 1 January to 27 February 2024 amounted to RON 2.0 million (CHF 0.4 million) and net sales from 28 February to 31 December 2024 amounted to RON 6.9 million (CHF 1.3 million).

Effective 31 March 2024, Cicor Group acquired 100% of the shares of TT Electronics IoT Solutions Ltd (IoT) for a total consideration of GBP 21.2 million (CHF 24.1 million). The transaction included a total of seven companies, thereof two production sites in England (Newport and Hartlepool) that were integrated into the organisational unit ‘Cicor UK’and one production site in China (Dongguan) that became part of ‘Cicor Asia’, all in the Electronic Manufacturing Services (EMS) Division. The purchase price allocation resulted in a bargain purchase of GBP -4.6 million (CHF -5.2 million) which has been offset against equity. The IoT business was consolidated as of 31 March 2024. Net sales from 1 January to 30 March 2024 amounted to GBP 16.1 million (CHF 18.1 million) and net sales from 31 March to 31 December 2024 amounted to GBP 52.9 million (CHF 59.5 million).

Effective 7 November 2024, the Cicor Group acquired 100% of the shares of Nordic Engineering Partner AB (NEP) for a total consideration of SEK 96.6 million (CHF 7.9 million). The transaction included two companies, thereof one engineering and one holding company. The site was integrated into the organisational unit ‘Cicor Engineering’ of the Electronic Manufacturing Services (EMS) Division. The purchase price allocation resulted in goodwill of SEK 77.2 million (CHF 6.3 million) which has been offset against equity. NEP was consolidated as of 7 November 2024. Net sales from 1 January to 6 November 2024 amounted to SEK 44.6 million (CHF 3.7 million) and net sales from 7 November to 31 December 2024 amounted to SEK 7.4 million (CHF 0.6 million).

Financial information on the four transactions is disclosed in below table.

in CHF 1 000

STS 1)

EM 2)

IoT 3)

NEP 4)

Total

Purchase consideration paid

29 722

1 356

22 941

6 214

60 233

Purchase consideration deferred

-

382

-

1 532

1 913

Total purchase consideration

29 722

1 738

22 941

7 746

62 147

Direct costs related to acquisition paid

985

124

1 199

156

2 464

Direct costs related to acquisition deferred

-

-

-

24

24

Total consideration

30 707

1 862

24 140

7 926

64 635

Less: Fair value of net assets acquired

–9 324

–553

–29 371

–1 612

–40 860

Goodwill

21 383

1 309

–5 231

6 314

23 775

Property, plant and equipment

574

6

3 695

355

4 630

Intangible assets

12 967

0

2 815

850

16 631

Inventories

4 237

16

24 614

-

28 867

Trade accounts receivable

4 765

303

10 183

1 006

16 257

Other accounts receivable, prep. exp. and accruals

560

49

3 071

81

3 761

Cash and cash equivalents

1 265

349

5 786

487

7 886

Deferred Tax assets / liabilities

–3 618

10

3 067

–350

–891

Long-term financial liabilities

-

-

–11

-

–11

Long-term provisions

-

-

–3 134

-

–3 134

Short-term financial liabilities

–3 617

-

–6

-

–3 623

Short-term provisions

–76

-

–1 122

-

–1 198

Trade payables

–3 062

–101

–7 863

–177

–11 204

Other current liabilities and accruals

–4 541

–38

–11 664

–637

–16 880

Income tax payable

–129

–40

–60

–3

–232

Total fair value of net assets acquired

9 324

553

29 371

1 612

40 860

Total consideration paid

30 707

1 480

24 140

6 370

62 698

Less: cash and cash equivalents acquired

–1 265

–349

–5 786

–487

–7 886

Cash outflow on acquisitions during the year

29 442

1 132

18 354

5 883

54 812

1)Acquisition of STS Defence Ltd, Gosport (United Kingdom).

2)Acquisition of Evolution Medtec Srl, Bucharest (Romania).

3)Acquisition of TT Electronics IoT Solutions Ltd (United Kingdom and China).

4)Acquisition of Nordic Engineering Partner (Sweden).

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