3.5Operating result before interest, taxes, restructuring, impairment and transaction costs (Operating EBIT)

The operating result before interest, taxes, restructuring, impairment and transaction costs (Operating EBIT) is used by Rieter as an alternative performance measure. The table below contains a reconciliation of Operating EBIT:

CHF million

2024

2025

Operating result before interest and taxes (EBIT)

28.0

– 43.9

Restructuring costs, net

4.7

33.6

Impairment losses

1.1

4.2

Transaction costs related directly to the acquisition

0.1

8.6

Operating result before interest, taxes, restructuring, impairment and transaction costs (Operating EBIT)1

33.9

2.5

1The definitions of the APM used are published on the Rieter website.