2.3Restructuring and impairment

As a result of the persistently difficult market conditions and economic environment in various key markets, Rieter recorded a low order intake. In response to this development, Rieter initiated further restructuring measures. Rieter intends to relocate customer-focused functions to its sales markets, combine resources and simplify processes. The implementation of the respective measures started in the second half of 2024, continued in 2025, and will be concluded within the next twelve months. In 2025, restructuring costs (net) in the amount of CHF 33.6 million (2024: CHF 4.7 million) include mainly severance payments, outplacement costs and consulting costs directly related to the restructuring measures. In addition, impairment losses on property, plant, and equipment were recognized in the amount of CHF 4.2 million (2024: CHF 1.1 million).