Consolidated Statement of Cash Flows
|
|
|
2023 |
2022 |
|
Cash flow from operating activities |
Details |
CHF 1000 |
CHF 1000 |
|
Loss for the year |
|
–14 044 |
–9 270 |
|
Gain on disposal of fixed assets net |
|
–99 |
–53 |
|
Reduction of non-repayable loan not affecting the fund |
9 |
–2 500 |
–2 500 |
|
Depreciation and impairment |
6/8 |
13 620 |
27 741 |
|
Attributable loss of associated companies |
|
38 |
198 |
|
Other non-cash transactions |
12 |
1 856 |
–5 039 |
|
Decrease / (Increase) trade accounts receivable |
|
–2 372 |
3 050 |
|
Decrease / (Increase) other receivables |
|
5 957 |
–7 355 |
|
Decrease / (Increase) inventories and work in progress |
|
–3 549 |
22 239 |
|
Decrease / (Increase) prepayments and accrued income |
|
11 068 |
–15 718 |
|
Decrease / (Increase) active deferred taxes |
|
1 759 |
–7 570 |
|
(Decrease) / Increase trade accounts payable |
|
18 814 |
–4 930 |
|
(Decrease) / Increase other payables |
|
605 |
–2 243 |
|
(Decrease) / Increase liabilities from work in progress |
|
–2 663 |
–14 386 |
|
(Decrease) / Increase accrued expenses and deferred income |
|
–3 329 |
9 081 |
|
(Decrease) / Increase provisions |
6 |
1 270 |
–2 110 |
|
Net cash flow from operating activities |
|
26 431 |
–8 865 |
|
|
|
2023 |
2022 |
|
Cash flow from investment activities |
Details |
CHF 1000 |
CHF 1000 |
|
Investment in land, buildings and fixed installations, assets under construction |
|
–5 736 |
–1 791 |
|
Investment in other tangible fixed assets |
6 |
–1 001 |
–3 380 |
|
Investment in intangible fixed assets |
|
–5 981 |
–20 072 |
|
Divestment of tangible fixed assets |
6 |
2 640 |
67 |
|
Acquisition of investments |
23 |
- |
–291 |
|
Net cash flow from investment activities |
|
–10 078 |
–25 467 |
|
|
|
|
|
|
|
|
2023 |
2022 |
|
Cash flow from financing activities |
Details |
CHF 1000 |
CHF 1000 |
|
Capital increase incl. premium |
|
- |
73 946 |
|
Capital contributions by minority shareholders (of subsidiaries) |
|
2 040 |
3 385 |
|
Increase of current financial liabilities |
|
- |
62 |
|
Increase of non-current financial liabilities |
|
97 |
- |
|
Repayment of current financial liabilities |
|
–100 331 |
–1 373 |
|
e.o. Repayment of non-current financial liabilities |
6 |
–2 033 |
- |
|
Dividends |
|
–121 |
- |
|
Net cash flow from financing activities |
|
–100 348 |
76 020 |
|
Exchange differences of cash and equivalents |
|
–2 241 |
–3 481 |
|
Net cash flow |
|
–86 236 |
38 207 |
|
|
|
|
|
|
Cash and cash equivalents at the beginning of the financial year |
2 |
151 933 |
113 726 |
|
Cash and cash equivalents at the end of the financial year |
2 |
65 697 |
151 933 |
