5 Other operating income and expenses
January 1 – June 30
millions of CHF | 2026 | 2025 | ||
Income from litigation cases | – | 0.9 | ||
Rental income from sub-leases | 0.1 | 0.0 | ||
Gain from sale of property, plant and equipment | 0.1 | 0.1 | ||
Operating currency exchange gains, net | 0.2 | – | ||
Miscellaneous other operating income | 0.1 | 0.2 | ||
Total other operating income | 0.4 | 1.3 | ||
Restructuring expenses | –3.8 | –1.0 | ||
Impairments on tangible and intangible assets | –2.6 | –0.1 | ||
Operating currency exchange losses, net | – | –0.8 | ||
Miscellaneous other operating expenses | –0.0 | –0.0 | ||
Total other operating expenses | –6.4 | –2.0 | ||
Total other operating income / (expenses), net | –6.0 | –0.7 |
As part of the Growth and Efficiency program, the group recognized restructuring costs of CHF 3.8 million (half-year 2025: CHF 1.0 million), primarily related to restructuring measures initiated at the Beauty site in Bechhofen, Germany, and the dispenser business at the Industry site in Hungerford, UK.
As part of the Growth and Efficiency program, the group recorded impairments of production machines and facilities, and other intangible assets totaling CHF 2.6 million (half-year 2025: CHF 0.1 million). The impairments primarily relate to production machines and facilities at the Beauty site in Bechhofen, Germany, and the dispenser business at the Industry site in Hungerford, UK.
The functional allocation of the total restructuring expenses and impairments is as follows: cost of goods sold CHF 5.7 million (half-year 2025: CHF 0.2 million), selling and administrative expenses CHF 0.2 million (half-year 2025: CHF 0.0 million), general administrative expenses CHF 0.3 million (half-year 2025: CHF 0.8 million) and research and development expenses CHF 0.2 million (half-year 2025: CHF 0.2 million).