- Letter to Shareholders
- Interim consolidated financial statements 2024
- Interim consolidated statement of profit or loss
- Interim consolidated statement of profit or loss and other comprehensive income
- Interim consolidated balance sheet
- Interim Consolidated statement of cash flows
- Interim Consolidated statement of changes in equity
- Notes to the consolidated financial statements
- 1 Reporting entity
- 2 Basis of preparation and material accounting policies
- 3 Change in scope of consolidation: Acquisition through business combination
- 4 Revenue from contracts with customers and reconciliation to segment information
- 5 Segment information by business segments
- 6 Operating expenses by nature
- 7 Income taxes
- 8 Shareholders’ equity and employee participation plans
- 9 principal exchanges rates
- 10 Financial instruments and fair value disclosures
- 11 Subsequent events
- Global
6 OPERATING EXPENSES BY NATURE
| 2023 | 2024 |
January to June, CHF 1,000 |
|
|
Material costs | 222,559 | 196,853 |
Personnel expenses | 176,057 | 169,205 |
Depreciation of property, plant and equipment | 9,738 | 10,641 |
Depreciation of right-of-use assets | 7,202 | 6,964 |
Amortization of intangible assets | 16,134 | 16,306 |
Other operating costs | 57,463 | 53,695 |
|
|
|
Total operating cost incurred (gross) | 489,153 | 453,664 |
|
|
|
Capitalization of development costs in position inventories | (3,092) | (2,165) |
Capitalization of development costs in position intangible assets | (6,062) | (7,353) |
Other operating income | (1,575) | (2,963) |
|
|
|
Total operating expenses, according to statement of profit or loss | 478,424 | 441,183 |
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