Consolidated cash flow statement

CHF million

Notes

2024

2025

Net (loss) / profit

10.4

– 63.4

Depreciation, amortization, and impairment

(3.4)

54.9

57.0

Interest income

(5.6)

– 1.5

– 1.1

Interest expenses

(5.6)

10.4

19.7

Income taxes

(8.1)

6.1

– 0.2

Gain on disposals of property, plant, and equipment

(3.3)

– 2.0

– 17.6

Other non-cash income and expenses

– 0.7

6.3

Change in net working capital

– 17.3

– 21.8

Change in long-term provisions

– 7.7

– 4.7

Dividends received from associated companies

(6.3)

1.6

0.2

Interest received

1.4

1.0

Interest paid

– 10.5

– 15.3

Income taxes paid

– 8.8

– 10.4

Cash flow from operating activities

36.3

– 50.3

Acquisition of subsidiaries, net of cash acquired

(2.1)

1.1

Divestment of subsidiaries, net of cash disposed

(6.1)

1.8

Purchase of property, plant, and equipment, and intangible assets

– 25.6

– 15.2

Proceeds from disposals of property, plant, and equipment

2.9

23.6

Sale/purchase of marketable securities and time deposits

0.5

1.3

Cash flow from investing activities

– 21.1

11.5

Dividend paid to shareholders of Rieter Holding Ltd.

(5.4)

– 13.5

– 9.1

Sale of treasury shares

1.3

2.5

Proceeds from issue of new shares

(5.4)

469.7

Proceeds from issue of fixed-rate bond

(5.3)

69.9

Proceeds from bank and other financial debt

(5.3)

26.9

8.8

Repayment of fixed-rate bond

(5.3)

– 75.0

Repayments of bank and other financial debt

(5.3)

– 52.2

– 65.1

Repayments of lease liabilities

(5.3)

– 7.7

– 8.6

Cash flow from financing activities

– 50.3

398.2

Currency effects on cash and cash equivalents

2.7

– 9.0

Change in cash and cash equivalents

– 32.4

350.4

Cash and cash equivalents at January 1

(5.2)

135.6

103.2

Cash and cash equivalents at December 31

(5.2)

103.2

453.6

Notes are an integral part of the consolidated financial statements.