Consolidated cash flow statement
|
CHF millions |
Half Year 2026 |
2025 |
Half Year 2025 |
|
|
|
|
|
|
|
|
Net profit |
|
4.8 |
3.8 |
9.8 |
|
Depreciation and amortisation |
|
39.6 |
83.6 |
41.9 |
|
Impairments |
|
1.7 |
6.3 |
– 1.5 |
|
Change in provisions |
|
4.3 |
– 3.1 |
– |
|
Result from disposals of fixed assets |
|
– |
1.0 |
0.6 |
|
Other non-cash items |
|
0.4 |
1.9 |
0.9 |
|
Operating cash flow before change of net working capital |
|
50.8 |
93.5 |
51.7 |
|
|
|
|
|
|
|
Change in receivables from goods and services |
|
– 68.5 |
9.2 |
– 38.5 |
|
Change in inventories |
|
22.3 |
– 13.6 |
3.2 |
|
Change in other short-term receivables, prepaid expenses and accrued income |
|
– 1.1 |
7.3 |
– 0.4 |
|
Change in payables for goods and services |
|
– 6.3 |
1.2 |
– 45.8 |
|
Change in other short-term liabilities, accrued expenses and deferred income |
|
10.7 |
9.8 |
21.9 |
|
Cash flow from operating activities |
|
7.9 |
107.4 |
– 7.9 |
|
|
|
|
|
|
|
Investments in tangible fixed assets |
|
– 27.7 |
– 83.6 |
– 22.8 |
|
Disposals of tangible fixed assets |
|
0.1 |
0.3 |
0.3 |
|
Investments in intangible assets |
|
– 0.3 |
– 3.1 |
– 1.7 |
|
Cash flow from investment activities |
|
– 27.9 |
– 86.4 |
– 24.2 |
|
|
|
|
|
|
|
Dividend to shareholders |
|
– 9.9 |
– 19.8 |
– 19.8 |
|
Change in short-term financial liabilities |
|
0.6 |
28.3 |
26.6 |
|
Change in long-term financial liabilities |
|
71.6 |
– |
9.4 |
|
Cash flow from financing activities |
|
62.3 |
8.5 |
16.2 |
|
|
|
|
|
|
|
Foreign exchange differences |
|
– 0.1 |
– 0.9 |
– 0.8 |
|
|
|
|
|
|
|
Change in cash and cash equivalents |
|
42.2 |
28.6 |
– 16.7 |
|
|
|
|
|
|
|
Cash and cash equivalents at the beginning of the year |
|
96.8 |
68.2 |
68.2 |
|
Cash and cash equivalents at the end of the reporting period |
|
139.0 |
96.8 |
51.5 |
|
Change in cash and cash equivalents |
|
42.2 |
28.6 |
– 16.7 |