17 Assets and liabilities related to contracts with customers
|
millions of CHF |
|
2023 |
|
2022 |
|
|
Revenue recognized over time related to ongoing performance obligations |
|
4.0 |
|
3.0 |
|
|
Revenue recognized over time related to satisfied performance obligations |
|
– |
|
0.5 |
|
|
Revenue recognized over time |
|
4.0 |
|
3.5 |
|
|
Revenue recognized at a point in time |
|
482.6 |
|
473.6 |
|
|
Revenue |
|
486.6 |
|
477.1 |
|
|
– thereof revenue recognized included in the contract liability balance at the beginning of the period |
|
3.9 |
|
4.3 |
|
|
|
|
|
|
|
|
|
Cost of goods sold recognized over time related to ongoing performance obligations |
|
–3.6 |
|
–1.4 |
|
|
Cost of goods sold recognized over time related to satisfied performance obligations |
|
– |
|
– |
|
|
Cost of goods sold recognized over time |
|
–3.6 |
|
–1.4 |
|
|
Cost of goods sold recognized at a point in time |
|
–325.3 |
|
–300.3 |
|
|
Cost of goods sold |
|
–328.9 |
|
–301.7 |
|
|
|
|
|
|
|
|
|
Gross profit recognized over time related to ongoing performance obligations |
|
0.4 |
|
1.6 |
|
|
Gross profit recognized over time related to satisfied performance obligations |
|
– |
|
0.5 |
|
|
Gross profit recognized over time |
|
0.4 |
|
2.1 |
|
|
Gross profit recognized at a point in time |
|
157.2 |
|
173.3 |
|
|
Gross profit |
|
157.6 |
|
175.4 |
|
|
|
|
|
|
|
|
|
Contract assets from revenue recognized over time relating to ongoing performance obligations |
|
11.0 |
|
7.5 |
|
|
Netting with contract liabilities |
|
–9.7 |
|
–6.5 |
|
|
Contract assets |
|
1.3 |
|
1.0 |
|
|
|
|
|
|
|
|
|
Contract liabilities from costs recognized over time relating to ongoing performance obligations |
|
0.2 |
|
– |
|
|
Advance payments from customers relating to point in time contracts |
|
4.0 |
|
3.9 |
|
|
Advance payments from customers relating to over time contracts |
|
9.7 |
|
6.5 |
|
|
Netting with contract assets |
|
–9.7 |
|
–6.5 |
|
|
Contract liabilities |
|
4.2 |
|
3.9 |
|
|
|
|
|
|
|
|
|
Order backlog (aggregate amount of transaction price allocated to unsatisfied performance obligations) |
|
133.7 |
|
155.5 |
|
|
– thereof expected to be recognized as revenue within 12 months |
|
133.1 |
|
155.5 |
|