Consolidated Cash Flow Statement

in CHF million

01.01. - 30.06.2026

01.01. - 30.06.2025

Net profit

6.5

8.5

Depreciation

8.4

7.1

Impairment

0.1

-

Amortisation

4.5

3.9

Interest income

–0.1

–0.2

Interest expenses

1.4

1.2

Income tax expenses

2.3

3.1

Change in provisions

0.0

–1.2

Other non-cash-items

1.9

3.2

Subtotal before working capital changes

25.2

25.7

Change in working capital

–22.0

–4.7

Income tax paid

–3.7

–4.4

Interest paid

–1.2

–1.1

Interest received

0.1

0.2

Net cash from operating activities

–1.7

15.6

Purchase of property, plant and equipment

–9.6

–5.8

Proceeds from sale of property, plant and equipment

0.1

0.0

Purchase of intangible assets

–0.3

–0.5

Acquisition of subsidiaries, net of cash acquired

-

–18.0

Proceeds from disposal of subsidiaries, net of cash disposed of

–0.2

-

Net cash used in investing activities

–10.1

–24.2

Transaction costs on conversion of MCNs

-

–0.1

Purchase and sale of treasury shares (net)

–0.3

0.4

Repayment of finance lease liabilities

–0.4

–0.3

Proceeds from borrowings short-term

1.7

6.5

Proceeds from borrowings long term

5.0

-

Repayment of borrowings short-term

–19.7

–18.3

Repayment of borrowings long-term

–16.0

–2.8

Net cash from financing activities

–29.7

–14.7

Currency translation effects

–0.5

–1.8

Change in cash and cash equivalents

–42.0

–25.1

Cash and cash equivalents at the beginning of the period

99.4

74.2

Cash and cash equivalents at the end of the period

57.4

49.0

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