Accesskeys

Consolidated Financial Statements Arbonia Group

Consolidated Statement of Cash Flows

in 1 000 CHF

Note

2023

2022

Group result

– 17 212

19 127

Depreciation, amortisation and impairments

37 - 40

77 813

71 290

Profit/loss on disposal of non-current assets

37 - 38

– 310

– 395

Changes in non-cash transactions

55

19 272

11 802

Net interest expense

9 680

3 760

Income tax expense

– 6 262

9 146

Changes in working capital

55

37 468

– 55 940

Changes in current liabilities

55

– 3 142

– 61 481

Interest paid

– 8 999

– 3 055

Interest received

448

255

Income tax paid

– 7 762

– 20 268

Cash flows from operating activities - net

100 994

– 25 759

To investment activities

Purchases of property, plant and equipment

37

– 77 578

– 158 015

Purchases of investment properties

39

– 1 086

– 3 296

Purchases of intangible assets

40

– 14 320

– 13 161

Acquisition of subsidiaries (net of cash acquired)

41

– 4 374

– 44 207

Issuance of financial assets

35

– 1 799

– 2 346

From divestment activities

Proceeds from sale of property, plant and equipment

37

512

1 220

Repayment of financial assets

22

16

Cash flows from investing activities - net

– 98 623

– 219 789

in 1 000 CHF

Note

2023

2022

From financing activities

Proceeds from financial debts

42,55

233 496

64 202

To financing activities

Repayments of financial debts

42,55

– 200 337

– 1 078

Lease liability payments

55

– 8 598

– 8 218

Dividend and distribution from capital contribution reserves

– 20 434

– 20 743

Purchase of treasury shares

49

– 2 722

– 12 698

Cash flows from financing activities - net

1 405

21 465

Effects of translation differences on cash and cash equivalents

– 2 056

– 591

Change in cash and cash equivalents

1 720

– 224 674

Reconciliation of change in cash and cash equivalents

Cash and cash equivalents as of 01/01 continuing operations

32

29 196

253 870

Cash and cash equivalents as of 31/12 continuing operations

32

17 160

29 196

Cash and cash equivalents as of 31/12 discontinued operations

36

13 756

Change in cash and cash equivalents

1 720

– 224 674

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