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Consolidated Financial Statements Arbonia Group

Consolidated Statement of Cash Flows

in 1 000 CHF

Note

2021

2020

Group result

138 730

44 914

Depreciation, amortisation and impairments

37 - 40

71 391

84 555

Profit/loss on disposal of non-current assets/subsidiaries

35 - 38

– 99 969

– 2 406

Changes in non-cash transactions

55

30 854

19 636

Net interest expense

5 689

6 070

Income tax expense

23 338

14 638

Changes in working capital

55

– 99 181

6 800

Changes in current liabilities

55

47 762

– 10 704

Interest paid

– 4 299

– 4 869

Interest received

40

148

Income tax paid

– 21 570

– 17 470

Cash flows from operating activities - net

92 785

141 312

To investment activities

Purchases of property, plant and equipment

37

– 145 113

– 92 248

Purchases of intangible assets

40

– 4 011

– 3 295

Acquisition of subsidiaries/businesses (net of cash acquired)

41

– 27 681

– 3 310

Issuance of financial assets

35

– 721

– 3 425

From divestment activities

Proceeds from sale of property, plant and equipment

36, 37

1 128

8 582

Proceeds from sale of investment properties

36, 39

2 197

4 879

Proceeds from sale of intangible assets

12

Disposal of subsidiaries (net of cash disposed)

36

334 064

Repayment of financial assets

24

3

Cash flows from investing activities - net

159 887

– 88 802

in 1 000 CHF

Note

2021

2020

From financing activities

Proceeds from financial debts

42, 55

68 266

45 062

To financing activities

Repayments of financial debts

42, 55

– 73 634

– 80 461

Lease liability payments

55

– 13 405

– 14 990

Dividend and distribution from capital contribution reserves

– 32 486

Purchase of treasury shares

49

– 6 266

– 983

Cash flows from financing activities - net

– 57 525

– 51 372

Effects of translation differences on cash and cash equivalents

75

– 844

Change in cash and cash equivalents

195 222

294

Reconciliation of change in cash and cash equivalents

Cash and cash equivalents as of 01/01 continuing operations

32

52 107

58 354

Cash and cash equivalents as of 01/01 discontinued operations

36

6 541

Cash and cash equivalents as of 31/12 continuing operations

32

253 870

52 107

Cash and cash equivalents as of 31/12 discontinued operations

36

6 541

Change in cash and cash equivalents

195 222

294

The notes on pages 147 to 206 are an integral part of these consolidated financial statements.