Financial ReportConsolidated Financial StatementsConsolidated Statement of Cash Flows
Consolidated Financial Statements Arbonia Group
Consolidated Statement of Cash Flows
in 1 000 CHF | Note | 2024 | 2023 |
Group result | | 8 279 | – 17 212 |
Depreciation, amortisation and impairments | 37,38,39,40 | 72 117 | 77 813 |
Profit/loss on disposal of non-current assets | 37,38,39 | – 28 610 | – 310 |
Changes in non-cash transactions | 55 | 5 467 | 19 272 |
Net interest expense | | 14 856 | 9 680 |
Income tax expense | | 15 862 | – 6 262 |
Changes in working capital | 55 | 2 912 | 37 468 |
Changes in current liabilities | 55 | – 15 584 | – 3 142 |
Interest paid | | – 14 103 | – 8 999 |
Interest received | | 415 | 448 |
Income tax paid | | – 20 269 | – 7 762 |
Cash flows from operating activities - net | | 41 342 | 100 994 |
To investment activities | | | |
Purchases of property, plant and equipment | 37 | – 55 570 | – 77 578 |
Purchases of investment properties | 39 | – 13 | – 1 086 |
Purchases of intangible assets | 40 | – 18 805 | – 14 320 |
Acquisition of subsidiaries (net of cash acquired) | 41 | – 107 432 | – 4 374 |
Issuance of financial assets | 35 | – 585 | – 1 799 |
From divestment activities | | | |
Proceeds from sale of property, plant and equipment | 37 | 624 | 512 |
Proceeds from sale of investment properties | 39 | 19 051 |
|
Proceeds from sale of intangible assets | | 40 |
|
Repayment of financial assets | | 4 | 22 |
Cash flows from investing activities - net | | – 162 686 | – 98 623 |
in 1 000 CHF | Note | 2024 | 2023 |
From financing activities | | | |
Proceeds from financial debts | 42,55 | 208 561 | 233 496 |
To financing activities | | | |
Repayments of financial debts | 42,55 | – 68 167 | – 200 337 |
Lease liability payments | 55 | – 9 383 | – 8 598 |
Dividend and distribution from capital contribution reserves | |
| – 20 434 |
Purchase of treasury shares | 49 | – 1 075 | – 2 722 |
Cash flows from financing activities - net | | 129 936 | 1 405 |
Effects of translation differences on cash and cash equivalents | | – 297 | – 2 056 |
Change in cash and cash equivalents | | 8 295 | 1 720 |
Reconciliation of change in cash and cash equivalents | | | |
Cash and cash equivalents as of 01/01 continuing operations | 32 | 17 160 | 29 196 |
Cash and cash equivalents as of 01/01 discontinued operations | 36 | 13 756 | |
Cash and cash equivalents as of 31/12 continuing operations | 32 | 23 639 | 17 160 |
Cash and cash equivalents as of 31/12 discontinued operations | 36 | 15 572 | 13 756 |
Change in cash and cash equivalents | | 8 295 | 1 720 |
The notes are an integral part of these consolidated financial statements.