5.3Group companies

Audited information

31.12.2025

31.12.2024

Domicile

Original currency

Share capital in CHF 1,000

Ownership interest 1)

Ownership interest 1)

Footnote

Investis Holding SA

Zurich

CHF

1,280

n. a.

n. a.

C

Investis Investments SA

Baar

CHF

1,000

100%

100%

C 2)

Investis Properties SA

Baar

CHF

1,650

100%

100%

C

Alaïa Invest SA

Sion

CHF

100

100%

100%

C

Investis Management SA

Baar

CHF

100

100%

100%

C

Investis SA

Baar

CHF

100

100%

100%

C

Investis Finance AG 3)

Baar

CHF

50

100%

100%

C

OR omiresidences Sàrl

Lens

CHF

20

100%

100%

C

Insite Management SA

Unteriberg

CHF

120

42%

42%

E

PropTech Partners SA

Lausanne

CHF

166

35%

30%

E

Polytech Ventures Holding SA

Morges

CHF

214

33%

33%

E

RedPapillons SA

Morges

CHF

128

20%

20%

E

EMETS SA

Marly

CHF

125

20%

20%

E

PlanYourMove SA

Morges

CHF

25%

E 4)

C)Consolidated.

E)Financial investment included in the consolidated financial statements using the equity method.

1)Ownership interest is equal to voting rights.

2)Company held directly by Investis Holding SA.

3)Renamed from ‘Servicis SA’ in 2025.

4)Sold in 2025.

Accounting principles

The consolidated financial statements comprise the financial statements of Investis Holding SA, Zurich, and all subsidiaries that belonged to the Group during the year and over which Investis Holding SA had the power to govern the financial and operating policies so as to obtain benefits from their activities. At Investis Group, this is achieved when more than 50% of a subsidiary’s share capital or voting rights is unconditionally owned directly or indirectly by Investis Holding SA. These entities are fully consolidated; assets, liabilities, income and expenses are incorporated in the consolidated accounts and all intercompany balances are eliminated. Non-controlling interests are presented as a separate component of the Group’s equity and net profit.

Capital consolidation is based on the purchase method.

Associates are all companies on which the Investis Group exerts significant influence but does not have control. This is generally evidenced when the Investis Group holds voting rights and share capital ownership of between 20% and 50% of a company.