3.1 Financial result

CHF 1,000

1st half 2026

1st half 2025

Share of profit of associates

-

943

Share of loss of associates

–20

-

Total result from associates

–20

943

Interest income

38

75

Income from disposal of financial assets

10,176

-

Other financial income

2

17

Total financial income

10,216

93

Interest expenses

–2,863

–3,260

Other financial expenses

–26

–275

Total financial expenses

–2,889

–3,535

Total financial result

7,307

–2,499

The weighted average interest rate was 0.92% (1st half 2025: 1.10%). The weighted average interest rate of the outstanding financial liabilities as at 30 June 2026 stands at 0.90% (31.12.2025: 0.88%).

In the first half 2026, income from disposal of financial assets relates to the gain on the sale of the minority interests in PHM Group TopCo Oy and in Nexthink SA (see Note 4.1).

Accounting principles

The financial result includes the result from associates, interest income and expenses, exchange rate differences, gains and losses on securities and other financial income and expenses.