Consolidated cash flow statement
|
CHF million |
January – June 2024 |
|
January – June 2023 |
|
|
|
|
|
|
|
|
Net result |
–20.8 |
|
19.8 |
|
|
Depreciation and impairment on fixed assets |
7.1 |
|
7.4 |
|
|
Amortization and impairment on intangible and financial assets |
3.1 |
|
2.8 |
|
|
Gain/loss on disposal of non-current assets |
–0.0 |
|
–0.0 |
|
|
Change in provisions, deferred taxes and non-current customer loans |
–9.4 |
|
–7.1 |
|
|
Usage of employer contribution reserve 1 |
2.6 |
|
2.7 |
|
|
Share-based compensation 1 |
0.7 |
|
0.4 |
|
|
Other non-cash items 1 |
–11.9 |
|
6.0 |
|
|
|
|
|
|
|
|
Increase/decrease in: |
|
|
|
|
|
inventories |
3.3 |
|
–23.0 |
|
|
trade receivables |
11.7 |
|
–3.8 |
|
|
prepayments to suppliers |
–0.7 |
|
–0.8 |
|
|
other receivables, prepaid expenses and accrued income |
1.5 |
|
–17.1 |
|
|
trade payables |
–12.1 |
|
–3.3 |
|
|
advance payments from customers |
2.6 |
|
–11.5 |
|
|
other liabilities, accrued expenses and deferred income |
2.6 |
|
0.2 |
|
|
Cash flow from operating activities |
–19.6 |
|
–27.4 |
|
|
|
|
|
|
|
|
Investment in fixed assets |
–5.1 |
|
–4.4 |
|
|
Divestment of fixed assets |
0.1 |
|
0.0 |
|
|
Investment in intangible assets |
–2.1 |
|
–2.3 |
|
|
Investment in financial assets and securities 2 |
–150.0 |
|
–120.6 |
|
|
Divestment of financial assets and securities 2 |
104.6 |
|
105.4 |
|
|
Cash flow from investing activities |
–52.4 |
|
–22.0 |
|
|
|
|
|
|
|
|
Cash flow from operating and investing activities |
–72.1 |
|
–49.3 |
|
|
|
|
|
|
|
|
Dividends paid to shareholders of Bystronic AG |
–24.8 |
|
–24.8 |
|
|
Increase/repayment in short-term financial liabilities |
5.8 |
|
2.5 |
|
|
Increase/repayment in other long-term liabilities |
- |
|
–0.0 |
|
|
Cash flow from financing activities |
–19.0 |
|
–22.4 |
|
|
|
|
|
|
|
|
Effect of currency translation on cash and cash equivalents |
0.8 |
|
–1.6 |
|
|
Change in cash and cash equivalents |
–90.3 |
|
–73.3 |
|
|
|
|
|
|
|
|
Reconciliation of change in cash and cash equivalents |
|
|
|
|
|
Cash and cash equivalents at beginning of period |
224.6 |
|
216.6 |
|
|
Cash and cash equivalents at the end of period |
134.3 |
|
143.3 |
|
|
|
|
|
|
|
1 The presentation of the previous year's figures has been adjusted due to a new presentation of “Usage of employer contribution reserve“ and “Share-based compensation“. Both previously shown under “Other non-cash items”.
2 The presentation of the previous year's figures has been adjusted. Investments and divestments of financial assets and securities are now shown gross. This has no impact on the total cash flow from investing activities.