Financial information for the continued divisions
Consolidated cash flow statement for the continued divisions Zeochem and Perlen Packaging (unaudited)
in CHF thousands | | | 2025 | | 2024 |
Net result | | | 23 424 | | 34 432 |
Depreciation on fixed assets | | | 17 502 | | 14 623 |
Change in provisions | | | 3 914 | | ‑ 4 861 |
Result from sale of fixed assets | | | ‑ 2 255 | | ‑ 1 694 |
Other non-cash items | | | ‑ 94 | | 374 |
Cash flow before change in non-financial net working capital | | | 42 491 | | 42 874 |
Change in trade receivables | | | ‑ 1 677 | | 5 991 |
Change in inventories | | | ‑ 2 298 | | ‑ 353 |
Change in other receivables, prepayments and accrued income | | | 410 | | 7 091 |
Change in trade payables | | | ‑ 3 200 | | ‑ 1 736 |
Change in other payables, accrued expenses and deferred income | | | ‑ 1 656 | | ‑ 552 |
Cash flow from operating activities | | | 34 070 | | 53 315 |
Acquisition of subsidiaries | | | ‑ 33 189 | | ‑ 32 799 |
Capital expenditures for tangible fixed assets | | | ‑ 18 875 | | ‑ 19 814 |
Capital expenditures for intangible assets | | | ‑ 2 371 | | ‑ 607 |
Disposal of tangible fixed assets | | | 3 544 | | 1 970 |
Cash flow from investing activities | | | ‑ 50 891 | | ‑ 51 250 |
Change in current financial liabilities | | | 25 113 | | 10 230 |
Issuance of non-current financial liabilities | | | 723 | | 7 907 |
Purchase of treasury shares | | | ‑ 318 | | ‑ 502 |
Sale of treasury shares | | | - | | 11 |
Distribution to shareholders | | | ‑ 12 000 | | ‑ 24 000 |
Cash flow from financing activities | | | 13 518 | | ‑ 6 354 |
Currency translation on cash and cash equivalents | | | ‑ 1 257 | | 512 |
Net change in cash and cash equivalents | | | ‑ 4 560 | | ‑ 3 777 |
Cash and cash equivalents as at 1 January | | | 31 602 | | 35 379 |
Cash and cash equivalents as at 31 December | | | 27 042 | | 31 602 |
The consolidated cash flow statement above for the previous year exclusively comprises the financial values indicated for the continued divisions Zeochem and Perlen Packaging (without the Paper Division spun off effective 25 June 2024). These previous year’s figures have been compiled on the basis of the consolidated financial statements and the corresponding accounting records of CPH Group, which makes the presentation of the reporting year comparable with the previous year. The figures for the reporting year correspond to those in the full consolidated cash flow statement, which forms part of the consolidated financial statements of CPH Group.
