CONSOLIDATED STATEMENT OF CASH FLOWS

CHF 1,000

Note

2025

2024

Net profit

152,038

246,507

Financial result and income taxes

15,418

28,011

Operating profit (EBIT)

167,456

274,518

Revaluation of investment properties

2.2

–113,458

–104,884

Depreciation and amortisation

4.2

116

2,293

Income from disposal of properties

2.4

–839

–759

Income from disposal of subsidiaries

4.8

-

–122,271

Other non-cash items

–14

291

Changes in net working capital

Trade receivables

580

–3,090

Other receivables and prepaid expenses

–988

–5,069

Properties held for sale

2.4

5,609

4,644

Trade payables

772

–1,187

Other liabilities and accrued expenses

–1,667

14,196

Income taxes paid excl. taxes on disposal of investment properties

–1,632

–3,158

Cash flow from operating activities

55,936

55,523

Investments in investment properties

2.2

–135,779

–376,593

Disposal of investment properties

2.4

1,642

18,093

Income taxes paid relating to the disposal of investment properties

2.4

–1,305

–782

Purchase of tangible fixed assets and intangible assets

4.2

-

–2,218

Disposal of tangible fixed assets and intangible assets

11

104

Acquisition of subsidiaries, net of cash acquired

4.8

-

–1,294

Disposal of subsidiaries, net of cash disposed

4.8

-

234,919

Repayment of loans by related parties

771

97

Investments in financial assets

–4,010

–48,939

Disposal of financial assets and repayment of loans by third parties

49,005

3,013

Interest received

151

191

Cash flow from investing activities

–89,513

–173,408

Bond issuance

3.2

99,769

99,783

Repayment of bond

3.2

–115,000

-

Increase of current financial liabilities, net

90,000

54,000

Distribution to shareholders

–33,170

–31,920

Distribution to non-controlling interests

-

–285

Purchase of treasury shares

–2,930

-

Interest paid

–6,032

–5,464

Cash flow from financing activities

32,637

116,114

Net change in cash and cash equivalents

–940

–1,771

Cash and cash equivalents at beginning of period

2,145

3,916

Cash and cash equivalents at end of period

1,205

2,145

The disclosures in the notes form an integral part of the consolidated financial statements.