4.1Trade receivables

CHF 1,000

31.12.2025

31.12.2024

Trade receivables

5,203

4,410

Receivables from related parties

-

9

Provision for doubtful debts

–2,863

–1,499

Total trade receivables

2,340

2,920

Accounting principles

Trade receivables and other receivables are stated at nominal value. Provisions for doubtful debts are made in cases where the Group faces a risk of not collecting the outstanding amount. Changes to provisions are recorded in the income statement item from which they originate.