Consolidated statement of cash flows
|
|
|
|
|
|
|
In thousands of CHF |
Note |
2024 |
|
2023 |
|
Net income |
|
35,119 |
|
15,388 |
|
Income tax |
10 |
5,116 |
|
3,606 |
|
Depreciation, amortization and impairment |
8 |
22,150 |
|
20,018 |
|
Net interest (income) or expense and other financial expenses |
9 |
(245) |
|
760 |
|
Share-based payments |
|
1,034 |
|
629 |
|
Losses on disposal of property, plant and equipment |
|
173 |
|
34 |
|
Losses on disposal of intangible assets |
|
242 |
|
12 |
|
Other non-cash (income) or expense |
|
(867) |
|
2,394 |
|
Change in provisions |
23 |
(447) |
|
(1,164) |
|
Change in other working capital |
|
(6,535) |
|
(2,629) |
|
Taxes paid |
|
(5,777) |
|
(16,791) |
|
Net cash provided by operating activities |
|
49,963 |
|
22,257 |
|
Purchases of property, plant and equipment |
16 |
(10,327) |
|
(24,450) |
|
Purchases of intangible assets |
18 |
(2,452) |
|
(1,963) |
|
Disposals of property, plant and equipment |
16 |
1,104 |
|
956 |
|
Purchases of other assets |
|
— |
|
(544) |
|
Disposals of other assets |
|
106 |
|
1,175 |
|
Lease payments received |
13 |
352 |
|
352 |
|
Interest received |
9 |
2,668 |
|
1,632 |
|
Net cash (used in) investing activities |
|
(8,549) |
|
(22,841) |
|
Repayment of lease liabilities |
17 |
(7,124) |
|
(3,949) |
|
Lease incentive |
17 |
1,604 |
|
3,105 |
|
Interest paid |
|
(2,237) |
|
(2,293) |
|
Repurchase of treasury stock |
|
(1,257) |
|
(1,949) |
|
Dividend payment to shareholders of Comet Holding AG |
33 |
(7,772) |
|
(28,764) |
|
Net cash (used in) financing activities |
|
(16,786) |
|
(33,851) |
|
Net increase or (decrease) in cash and cash equivalents |
|
24,628 |
|
(34,435) |
|
Foreign currency translation differences on cash and cash equivalents |
|
2,409 |
|
(4,803) |
|
Cash and cash equivalents at January 1 |
|
86,707 |
|
125,945 |
|
Cash and cash equivalents at December 31 |
|
113,744 |
|
86,707 |