Consolidated Statement of
Financial Position

at 30 June 2026 and 31 December 2025 \| in CHF thousand	Notes	2026	2025

Assets
Cash and cash equivalents		67,653	92,664
Trade receivables		36,390	31,879
Other assets	5	14,206	22,286
Income tax receivables		186	187
Current assets		118,435	147,016

Property, plant, and equipment		3,127	3,381
Right-of-use assets		9,364	11,159
Intangible assets and goodwill		1,149,395	1,162,344
Financial assets		5,378	5,634
Deferred tax assets		866	698
Non-current assets		1,168,130	1,183,216
Total assets		1,286,565	1,330,232

Liabilities and equity
Trade payables		3,511	4,675
Contract liabilities	5	8,501	4,186
Other liabilities	5	25,998	33,287
Financial liabilities		28,345	28,318
Lease liabilities		2,242	2,772
Provisions	5	610	3,228
Income tax liabilities		34,422	26,222
Current liabilities		103,629	102,688

Financial liabilities		201,533	215,487
Lease liabilities		7,668	9,074
Provisions		1,301	1,136
Defined benefit obligations		21,760	22,400
Deferred tax liabilities		73,330	74,716
Non-current liabilities		305,592	322,813
Total liabilities		409,221	425,501

Share capital		294	294
Capital reserves		836,335	917,449
Treasury shares	4	(6,256)	(2,301)
Other reserves		53,668	(4,062)
Equity attributable to owners of the parent company		884,041	911,380
Non-controlling interests		(6,697)	(6,649)
Total equity		877,344	904,731
Total liabilities and equity		1,286,565	1,330,232