Consolidated Statement of
Cash Flow
for the six months ended 30 June | in CHF thousand | Notes | 2026 | 2025 | |||
|---|---|---|---|---|---|---|
Profit after tax | 56,372 | 28,161 | ||||
Income tax | 12,611 | 6,229 | ||||
Financial income/expense | 1,609 | 3,061 | ||||
Depreciation, amortisation, and impairment | 28,612 | 27,218 | ||||
Expense for equity-settled share-based compensation | 2,024 | 239 | ||||
Other non-cash expense/income | (175) | (41) | ||||
Change in defined benefit plans | 1,046 | 634 | ||||
Change in provisions | (2,424) | 18,358 | ||||
Cash flow before changes in net working capital and income tax paid | 99,675 | 83,859 | ||||
Change in trade receivables | (4,523) | (4,584) | ||||
Change in other assets | 8,036 | (2,079) | ||||
Change in trade payables | (1,162) | 354 | ||||
Change in contract liabilities | 4,315 | 3,757 | ||||
Change in other liabilities | (7,147) | 3,578 | ||||
Change in net working capital | (481) | 1,026 | ||||
Income tax paid | (6,303) | (3,167) | ||||
Cash flow from operating activities | 92,891 | 81,718 | ||||
Acquisition of property, plant, and equipment | (611) | (311) | ||||
Proceeds from sale of property, plant, and equipment | 21 | 47 | ||||
Development and acquisition of intangible assets | (13,410) | (15,276) | ||||
Investments in financial assets | (80) | (7) | ||||
Proceeds from divestments of financial assets | 61 | 1,270 | ||||
Interest received | 104 | 176 | ||||
Cash flow used in investing activities | (13,915) | (14,101) | ||||
Proceeds from sale of treasury shares | – | 348 | ||||
Purchase of treasury shares | (6,462) | – | ||||
Dividends paid | (80,469) | (59,985) | ||||
Repayment of financial liabilities | (14,375) | (5,100) | ||||
Repayment of lease liabilities | (1,459) | (1,459) | ||||
Interest paid | (1,196) | (1,765) | ||||
Cash flow used in financing activities | (103,961) | (67,961) | ||||
Effects of exchange rate changes on cash and cash equivalents | (26) | (74) | ||||
Net (decrease)/increase in cash and cash equivalents | (25,011) | (418) | ||||
Cash and cash equivalents at 1 January | 92,664 | 71,485 | ||||
Cash and cash equivalents at 30 June | 67,653 | 71,067 |