Consolidated Balance Sheet

in CHF million

30.06.2026

31.12.2025

Assets

Property, plant and equipment

96.7

17.6%

99.2

17.8%

Intangible assets

48.5

8.8%

52.7

9.5%

Other non-current assets

1.0

0.2%

0.6

0.1%

Deferred tax assets

5.3

1.0%

4.5

0.8%

Non-current assets

151.5

27.6%

157.1

28.2%

Inventories

201.5

36.7%

184.2

33.1%

Trade accounts receivable

107.8

19.7%

95.2

17.1%

Other accounts receivable

24.9

4.5%

17.2

3.1%

Prepaid expenses and accruals

5.4

1.0%

3.7

0.7%

Cash and cash equivalents

57.4

10.5%

99.4

17.9%

Current assets

397.0

72.4%

399.7

71.8%

Total assets

548.4

100.0%

556.8

100.0%

Liabilities and shareholders’ equity

Share capital

46.7

8.5%

46.7

8.4%

Mandatory convertible note

0.4

0.1%

0.4

0.1%

Capital reserves

160.2

29.2%

160.3

28.8%

Treasury shares

–3.4

–0.6%

–4.6

–0.8%

Retained earnings

–43.4

–7.9%

–51.7

–9.3%

Total equity

160.5

29.3%

151.0

27.1%

Long-term provisions

6.8

1.2%

7.1

1.3%

Deferred tax liabilities

13.9

2.5%

14.9

2.7%

Long-term financial liabilities

109.4

19.9%

133.4

24.0%

Liabilities for post-employment benefits

5.3

1.0%

5.5

1.0%

Other long term liabilities

2.2

0.4%

4.2

0.8%

Non-current liabilities

137.7

25.1%

165.1

29.7%

Short-term financial liabilities

30.6

5.6%

36.2

6.5%

Trade accounts payable

94.5

17.2%

75.5

13.6%

Other current liabilities

79.8

14.6%

84.4

15.2%

Accruals

37.3

6.8%

38.0

6.8%

Short-term provisions

4.9

0.9%

4.8

0.9%

Income tax payable

3.3

0.6%

1.8

0.3%

Current liabilities

250.3

45.6%

240.6

43.2%

Total liabilities

388.0

70.7%

405.8

72.9%

Total equity and liabilities

548.4

100.0%

556.8

100.0%

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