Consolidated balance sheet

Assets

	Notes	31.12.2022	31.12.2023
CHF 1,000
Cash and cash equivalents	14	111,441	132,965
Other current financial assets	15	181,796	237,303
Trade accounts receivable	16	156,835	158,677
Contract assets		25,280	35,490
Other accounts receivable		12,181	13,016
Inventories	17	300,588	254,368
Income tax receivables	13	1,778	8,078
Prepaid expenses		13,631	10,677

Current assets		803,530	850,574

Non-current financial assets	18	5,599	5,250
Property, plant and equipment	19	94,025	81,021
Right-of-use assets	20	55,381	64,149
Intangible assets and goodwill	21	1,128,007	1,021,217
Deferred tax assets	13	29,637	51,755

Non-current assets		1,312,649	1,223,392

Assets		2,116,179	2,073,966

	Notes	31.12.2022	31.12.2023
CHF 1,000
Current financial liabilities	22	14,559	12,853
Trade accounts payable		34,280	39,202
Other accounts payable		15,156	25,539
Current contract liabilities	23	100,177	82,475
Current government grants	24	4,170	5,534
Income tax payables	13	25,628	21,923
Accrued expenses		110,922	82,297
Current provisions	25	31,449	27,089

Current liabilities		336,341	296,912

Non-current financial liabilities	22	293,405	303,854
Non-current contract liabilities	23	11,149	8,482
Non-current government grants	24	26,211	17,985
Liability for post-employment benefits	12.3	19,923	43,983
Non-current provisions	25	8,522	8,535
Deferred tax liabilities	13	62,908	45,305

Non-current liabilities		422,118	428,144

Total liabilities		758,459	725,056

Share capital		1,273	1,278
Capital reserve		405,201	406,994
Retained earnings		981,476	1,067,616
Translation differences		(30,230)	(126,978)

Shareholders’ equity	26	1,357,720	1,348,910

Liabilities and equity		2,116,179	2,073,966