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Consolidated Financial Statements Arbonia Group

Consolidated Statement of Cash Flows

in 1 000 CHF

Note

2022

2021

Group result

19 127

138 730

Depreciation, amortisation and impairments

37 – 40

71 290

71 391

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

36 – 38

– 395

– 99 969

Changes in non-cash transactions

55

11 802

30 854

Net interest expense

3 760

5 689

Income tax expense

9 146

23 338

Changes in working capital

55

– 55 940

– 99 181

Changes in current liabilities

55

– 61 481

47 762

Interest paid

– 3 055

– 4 299

Interest received

255

40

Income tax paid

– 20 268

– 21 570

Cash flows from operating activities - net

– 25 759

92 785

To investment activities

Purchases of property, plant and equipment

37

– 158 015

– 145 113

Purchases of investment properties

39

– 3 296

 

Purchases of intangible assets

40

– 13 161

– 4 011

Acquisition of subsidiaries (net of cash acquired)

41

– 44 207

– 27 681

Issuance of financial assets

35

– 2 346

– 721

From divestment activities

Proceeds from sale of property, plant and equipment

36, 37

1 220

1 128

Proceeds from sale of investment properties

36

 

2 197

Disposal of subsidiaries (net of cash disposed)

36

 

334 064

Repayment of financial assets

16

24

Cash flows from investing activities - net

– 219 789

159 887

in 1 000 CHF

Note

2022

2021

From financing activities

Proceeds from financial debts

42, 55

64 202

68 266

To financing activities

Repayments of financial debts

42, 55

– 1 078

– 73 634

Lease liability payments

55

– 8 218

– 13 405

Dividend and distribution from capital contribution reserves

– 20 743

– 32 486

Purchase of treasury shares

49

– 12 698

– 6 266

Cash flows from financing activities - net

21 465

– 57 525

Effects of translation differences on cash and cash equivalents

– 591

75

Change in cash and cash equivalents

– 224 674

195 222

Reconciliation of change in cash and cash equivalents

Cash and cash equivalents as of 01 / 01 continuing operations

32

253 870

52 107

Cash and cash equivalents as of 01 / 01 discontinued operations

36

 

6 541

Cash and cash equivalents as of 31 / 12 continuing operations

32

29 196

253 870

Cash and cash equivalents as of 31 / 12 discontinued operations

36

Change in cash and cash equivalents

– 224 674

195 222

The notes are an integral part of these consolidated financial statements.