Consolidated cash flow statement
|
CHF million |
|
2023 |
|
2022 |
|
|
|
|
|
|
|
|
|
|
|
Net result |
|
|
41.9 |
|
36.6 |
|
|
Depreciation and impairment on fixed assets |
|
|
14.4 |
|
14.6 |
|
|
Amortization and impairment on intangible and financial assets |
|
|
6.6 |
|
7.1 |
|
|
Gain/loss on disposal of non-current assets |
|
|
0.0 |
|
–0.1 |
|
|
Gain/loss on disposal of investments |
|
|
|
1.4 |
|
|
|
Change in provisions, deferred taxes and non-current customer loans |
|
|
–10.7 |
|
–3.2 |
|
|
Usage of employer contribution reserve |
|
5.3 |
|
|
|
|
|
Share-based compensation |
|
1.1 |
|
0.8 |
|
|
|
Other non-cash items |
|
|
13.6 |
|
8.1 |
|
|
|
|
|
|
|
|
|
|
Increase/decrease in: |
|
|
|
|
|
|
|
inventories |
|
|
30.2 |
|
–49.3 |
|
|
trade receivables |
|
|
38.1 |
|
–41.1 |
|
|
prepayments to suppliers |
|
|
1.0 |
|
0.2 |
|
|
other receivables, prepaid expenses and accrued income |
|
|
4.5 |
|
–8.2 |
|
|
trade payables |
|
|
–14.0 |
|
–7.7 |
|
|
advance payments from customers |
|
|
–54.3 |
|
11.0 |
|
|
other liabilities, accrued expenses and deferred income |
|
|
–24.4 |
|
13.3 |
|
|
Cash flow from operating activities |
|
|
53.6 |
|
–16.5 |
|
|
|
|
|
|
|
|
|
|
Investment in fixed assets |
|
–13.2 |
|
–18.1 |
|
|
|
Divestment of fixed assets |
|
|
1.2 |
|
0.2 |
|
|
Investment in intangible assets |
|
–6.2 |
|
–5.3 |
|
|
|
Divestment of intangible assets |
|
|
0.0 |
|
0.0 |
|
|
Investment in financial assets and securities |
|
|
–126.3 |
|
–126.3 |
|
|
Divestment of financial assets and securities |
|
|
125.7 |
|
30.4 |
|
|
Sale of business activities |
|
|
|
19.1 |
|
|
|
Cash flow from investing activities |
|
|
–18.9 |
|
–99.9 |
|
|
|
|
|
|
|
|
|
|
Cash flow from operating and investing activities |
|
|
34.7 |
|
–116.4 |
|
|
|
|
|
|
|
|
|
|
Purchase of treasury shares |
|
–0.5 |
|
–1.0 |
|
|
|
Dividends paid to shareholders of Bystronic AG |
|
|
–24.8 |
|
–124.1 |
|
|
Increase/repayment in short-term financial liabilities |
|
|
1.3 |
|
–3.4 |
|
|
Increase/repayment in long-term financial liabilities |
|
|
0.0 |
|
–1.7 |
|
|
Increase/repayment in other long-term liabilities |
|
|
–0.0 |
|
–0.0 |
|
|
Cash flow from financing activities |
|
|
–24.0 |
|
–130.1 |
|
|
|
|
|
|
|
|
|
|
Effect of currency translation on cash and cash equivalents |
|
|
–2.7 |
|
–2.5 |
|
|
Change in cash and cash equivalents |
|
|
8.0 |
|
–249.1 |
|
|
|
|
|
|
|
|
|
|
Reconciliation of change in cash and cash equivalents |
|
|
|
|
|
|
|
Cash and cash equivalents at beginning of period |
|
|
216.6 |
|
465.7 |
|
|
Cash and cash equivalents at the end of period |
|
|
224.6 |
|
216.6 |
|
|
|
|
|
|
|
|
|