13 Property, plant and equipment
|
|
|
2023 |
||||||||
|
millions of CHF |
|
Land and buildings |
|
Machinery and technical equipment |
|
Other non-current assets |
|
Tangible assets under construction |
|
Total |
|
Acquisition cost |
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1 |
|
68.0 |
|
203.6 |
|
17.7 |
|
31.0 |
|
320.3 |
|
Acquired through business combination |
|
2.6 |
|
2.4 |
|
0.1 |
|
– |
|
5.1 |
|
Additions |
|
0.8 |
|
23.1 |
|
1.5 |
|
34.7 |
|
60.1 |
|
Disposals |
|
–0.5 |
|
–8.7 |
|
–0.4 |
|
– |
|
–9.5 |
|
Reclassifications |
|
1.4 |
|
16.4 |
|
0.7 |
|
–23.9 |
|
–5.5 |
|
Currency translation differences |
|
–2.6 |
|
–7.6 |
|
–0.7 |
|
–2.0 |
|
–13.0 |
|
Balance as of December 31 |
|
69.8 |
|
229.1 |
|
18.9 |
|
39.8 |
|
357.6 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated depreciation |
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1 |
|
26.7 |
|
126.6 |
|
9.3 |
|
– |
|
162.7 |
|
Additions |
|
3.3 |
|
17.7 |
|
1.9 |
|
– |
|
22.8 |
|
Disposals |
|
–0.4 |
|
–8.5 |
|
–0.4 |
|
– |
|
–9.3 |
|
Impairments |
|
– |
|
2.4 |
|
– |
|
– |
|
2.4 |
|
Currency translation differences |
|
–0.6 |
|
–4.3 |
|
–0.4 |
|
– |
|
–5.3 |
|
Balance as of December 31 |
|
29.0 |
|
133.9 |
|
10.5 |
|
– |
|
173.4 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net book value |
|
|
|
|
|
|
|
|
|
|
|
As of January 1 |
|
41.3 |
|
76.9 |
|
8.4 |
|
31.0 |
|
157.6 |
|
As of December 31 |
|
40.8 |
|
95.2 |
|
8.4 |
|
39.8 |
|
184.2 |
|
|
|
2022 |
||||||||
|
millions of CHF |
|
Land and buildings |
|
Machinery and technical equipment |
|
Other non-current assets |
|
Tangible assets under construction |
|
Total |
|
Acquisition cost |
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1 |
|
68.9 |
|
218.6 |
|
17.1 |
|
22.6 |
|
327.1 |
|
Acquired through business combination |
|
– |
|
0.9 |
|
– |
|
– |
|
0.9 |
|
Deconsolidation of medmix Poland |
|
–0.3 |
|
–22.9 |
|
–0.4 |
|
–1.8 |
|
–25.3 |
|
Additions |
|
0.3 |
|
7.3 |
|
1.3 |
|
27.5 |
|
36.4 |
|
Disposals |
|
–1.0 |
|
–7.1 |
|
–1.2 |
|
– |
|
–9.3 |
|
Reclassifications |
|
2.3 |
|
12.9 |
|
1.5 |
|
–16.8 |
|
– |
|
Currency translation differences |
|
–2.2 |
|
–6.2 |
|
–0.6 |
|
–0.5 |
|
–9.5 |
|
Balance as of December 31 |
|
68.0 |
|
203.6 |
|
17.7 |
|
31.0 |
|
320.3 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated depreciation |
|
|
|
|
|
|
|
|
|
|
|
Balance as of January 1 |
|
24.6 |
|
131.4 |
|
7.1 |
|
0.6 |
|
163.7 |
|
Deconsolidation of medmix Poland |
|
–0.1 |
|
–12.2 |
|
1.9 |
|
– |
|
–10.4 |
|
Additions |
|
3.0 |
|
15.7 |
|
1.6 |
|
– |
|
20.3 |
|
Disposals |
|
–0.5 |
|
–6.0 |
|
–1.0 |
|
–0.6 |
|
–8.0 |
|
Impairments |
|
– |
|
1.5 |
|
0.0 |
|
– |
|
1.5 |
|
Currency translation differences |
|
–0.3 |
|
–3.8 |
|
–0.2 |
|
– |
|
–4.4 |
|
Balance as of December 31 |
|
26.7 |
|
126.6 |
|
9.3 |
|
– |
|
162.7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Net book value |
|
|
|
|
|
|
|
|
|
|
|
As of January 1 |
|
44.2 |
|
87.1 |
|
9.9 |
|
22.0 |
|
163.3 |
|
As of December 31 |
|
41.3 |
|
76.9 |
|
8.4 |
|
31.0 |
|
157.6 |
The group performed impairment tests on production machines and facilities, resulting in impairments of CHF 2.4 million as of December 31, 2023 (December 31, 2022: CHF 1.5 million), all of which were charged to other operating expenses.
In 2023, the group sold property, plant and equipment with a net book value of CHF 0.2 million for CHF 0.2 million, resulting in a net gain of CHF 0.0 million (2022: property, plant and equipment with a net book value of CHF 1.3 million sold for CHF 1.3 million, resulting in a net gain of CHF 0.0 million).