Financial ReportConsolidated Financial StatementsConsolidated Statement of Cash Flows
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.
