3.5 Operating result before interest, taxes, depreciation, amortization, and impairment (EBITDA)

The operating result before interest, taxes, depreciation, amortization, and impairment (EBITDA) is used by Rieter as an alternative performance measure. The table below contains a reconciliation of EBITDA:

CHF million

2023

2024

Operating result before interest and taxes (EBIT)1

104.8

28.0

Depreciation, amortization, and impairment2

58.7

54.9

Operating result before interest, taxes, depreciation, amortization, and impairment (EBITDA)1

163.5

82.9

1See note 1.3.

2See note 3.4.