Consolidated Statement of Financial Position

at 31 December \| in CHF thousand	Notes	2025	2024

Assets
Cash and cash equivalents		92,664	71,485
Trade receivables	3.1	31,879	30,680
Other assets	3.2	22,286	13,474
Income tax receivables		187	399
Current assets		147,016	116,038

Property, plant, and equipment	3.4	3,381	4,434
Right-of-use assets	3.5	11,159	12,956
Intangible assets and goodwill	3.6, 3.7	1,162,344	1,180,080
Financial assets	4.2	5,634	8,264
Defined benefit assets	2.3	–	4,534
Deferred tax assets	6.1	698	503
Non-current assets		1,183,216	1,210,771
Total assets		1,330,232	1,326,809

Liabilities and equity
Trade payables		4,675	4,400
Contract liabilities	1	4,186	4,393
Other liabilities	3.3	33,287	23,169
Financial liabilities	4.3	28,318	19,006
Lease liabilities	3.5	2,772	2,787
Provisions	3.8	3,228	1,757
Income tax liabilities		26,222	14,659
Current liabilities		102,688	70,171

Financial liabilities	4.3	215,487	243,603
Lease liabilities	3.5	9,074	10,858
Provisions	3.8	1,136	8,055
Defined benefit obligations	2.3	22,400	16,789
Deferred tax liabilities	6.1	74,716	78,872
Non-current liabilities		322,813	358,177
Total liabilities		425,501	428,348

Share capital	4.1	294	2,454
Capital reserves	4.1	917,449	15,730
Treasury shares	4.1	(2,301)	(852)
Other reserves		(4,062)	888,088
Equity attributable to owners of the parent company		911,380	905,420
Non-controlling interests		(6,649)	(6,959)
Total equity		904,731	898,461
Total liabilities and equity		1,330,232	1,326,809