9 Other operating income and expenses
millions of CHF | 2025 | 2024 | ||
Income from litigation cases | 0.9 | – | ||
Remeasurement of indemnification assets | 0.2 | 0.4 | ||
Government assistance | 0.1 | 0.0 | ||
Rental income from sub-leases | 0.1 | 0.6 | ||
Gain from sale of property, plant and equipment | 0.2 | 0.8 | ||
Operating currency exchange gains, net | – | 0.3 | ||
Miscellaneous other operating income | 0.3 | 0.3 | ||
Total other operating income | 1.9 | 2.4 | ||
Restructuring expenses | –3.2 | –1.6 | ||
Impairments on tangible and intangible assets | –3.1 | –5.2 | ||
Cost for mergers and acquisitions | – | –0.6 | ||
Loss from sale of property, plant and equipment | –0.0 | – | ||
Operating currency exchange losses, net | –0.0 | – | ||
Miscellaneous other operating expenses | – | –0.1 | ||
Total other operating expenses | –6.4 | –7.4 | ||
Total other operating income / (expenses), net | –4.5 | –5.0 |
The successful resolution of legal cases resulted in income of CHF 0.9 million in 2025 (2024: CHF 0.0 million)
Further details regarding the remeasurement of indemnification assets are disclosed in note 18.
As part of the Growth & Efficiency program, the group recognized restructuring costs of CHF 3.7 million (2024: CHF 1.6 million), partly offset by released restructuring provisions of CHF 0.4 million (2024: CHF 0.0 million).
As part of the Growth & Efficiency program, the group recorded impairments of production machines and facilities, and other intangible assets totaling CHF 3.1 million (2024: CHF 5.2 million). For more details on the impaired asset category, refer to note 12, note 13 and note 14.
The functional allocation of the total restructuring expenses and impairments is as follows: cost of goods sold CHF 3.9 million (2024: CHF 4.0 million), selling and administrative expenses CHF 1.6 million (2024: CHF 1.4 million) and research and development expenses CHF 0.8 million (2024: CHF 1.3 million).