5 Other Disclosures

This section covers information not already disclosed in other parts of the report.

Other Assets and Other Liabilities

As the IPO was structured solely as a secondary offering, the majority of related costs were recharged to the Principal Shareholders as the economic beneficiaries of the listing. At 31 December 2025, these recharged costs were recognised in other assets, while outstanding IPO-related third-party payables were recognised in other liabilities. In the first half of 2026, receivables from the Principal Shareholders of CHF 9,693 thousand were settled and third-party payables of CHF 4,849 thousand were paid, which accounts for the decrease in other assets and other liabilities compared with 31 December 2025.

Contract Liabilities

Contract liabilities increased by CHF 4,315 thousand to CHF 8,501 thousand as of 30 June 2026 (31 December 2025: CHF 4,186 thousand). This increase is mainly due to annual invoicing of customer contracts, with the majority of advance billing falling in the first half of the year.

Current Provisions

Current provisions decreased from CHF 3,228 thousand at 31 December 2025 to CHF 610 thousand at 30 June 2026. The decrease was primarily attributable to the full settlement of the phantom stock plan, as described in Note 2, resulting in the derecognition of the related provision of CHF 2,144 thousand. The remaining reduction mainly reflects lower restructuring and other provisions.

Events after the Reporting Date

Between the reporting date and issuance of these interim financial statements, there were no significant events that might impact the Group and that would therefore require disclosure.