INTERIM CONSOLIDATED BALANCE SHEET

	Notes	31.12.2023	30.06.2024
CHF 1,000
Cash and cash equivalents		132,965	108,280
Other current financial assets	10	237,303	236,493
Trade accounts receivable		158,677	142,197
Contract assets		35,490	40,827
Other accounts receivable		13,016	15,479
Inventories		254,368	280,604
Income tax receivables		8,078	7,928
Prepaid expenses		10,677	15,917

Current assets		850,574	847,725

Non-current financial assets	10	5,250	3,725
Property, plant and equipment		81,021	77,370
Right-of-use assets		64,149	63,040
Intangible assets and goodwill		1,021,217	1,077,711
Deferred tax assets	7.1	51,755	46,907

Non-current assets		1,223,392	1,268,753

Assets		2,073,966	2,116,478

	Notes	31.12.2023	30.06.2024
CHF 1,000
Current financial liabilities	10	12,853	16,049
Trade accounts payable		39,202	34,432
Other accounts payable		25,539	26,675
Current contract liabilities		82,475	88,948
Current government grants		5,534	5,932
Income tax payables		21,923	23,557
Accrued expenses		82,297	71,633
Current provisions		27,089	28,017

Current liabilities		296,912	295,243

Non-current financial liabilities	10	303,854	304,094
Non-current contract liabilities		8,482	10,518
Non-current government grants		17,985	16,312
Liability for post-employment benefits		43,983	30,959
Non-current provisions		8,535	7,254
Deferred tax liabilities		45,305	45,787

Non-current liabilities		428,144	414,924

Total liabilities		725,056	710,167

Share capital		1,278	1,282
Capital reserve		406,994	407,831
Treasury shares		-	(12,483)
Retained earnings		1,067,616	1,072,859
Translation differences		(126,978)	(63,178)

Shareholders' equity	8	1,348,910	1,406,311

Liabilities and equity		2,073,966	2,116,478