Consolidated balance sheet

ASSETS

	Notes	31.12.2023	31.12.2024
CHF 1,000
Cash and cash equivalents	14	132,965	154,193
Other current financial assets	15	237,303	251,965
Trade accounts receivable	16	158,677	148,561
Contract assets		35,490	35,352
Other accounts receivable		13,016	11,869
Inventories	17	254,368	230,499
Income tax receivables		8,078	11,484
Prepaid expenses		10,677	12,383

Current assets		850,574	856,306

Non-current financial assets	18	5,250	7,367
Property, plant and equipment	19	81,021	78,752
Right-of-use assets	20	64,149	68,576
Intangible assets and goodwill	21	1,021,217	1,069,262
Deferred tax assets	12.2	51,755	41,220

Non-current assets		1,223,392	1,265,177

Assets		2,073,966	2,121,483

	Notes	31.12.2023	31.12.2024
CHF 1,000
Current financial liabilities	22	12,853	266,129
Trade accounts payable		39,202	33,611
Other accounts payable		25,539	27,579
Current contract liabilities	23	82,475	79,724
Current government grants	24	5,534	4,987
Income tax payables		21,923	32,250
Accrued expenses		82,297	61,447
Current provisions	25	27,089	25,525

Current liabilities		296,912	531,252

Non-current financial liabilities	22	303,854	59,952
Non-current contract liabilities	23	8,482	9,104
Non-current government grants	24	17,985	14,961
Liability for post-employment benefits	9.3	43,983	28,367
Non-current provisions	25	8,535	6,009
Deferred tax liabilities	12.2	45,305	36,507

Non-current liabilities		428,144	154,900

Total liabilities		725,056	686,152

Share capital		1,278	1,283
Capital reserve		406,994	408,347
Treasury shares		–	(28,934)
Retained earnings		1,067,616	1,111,808
Translation differences		(126,978)	(57,173)

Shareholders’ equity	26	1,348,910	1,435,331

Liabilities and equity		2,073,966	2,121,483