5. OTHER DISCLOSURES
5.1 General information/Principles
Investis Holding SA (“the Company”) is based in Zurich, Switzerland. Its shares have been listed on the SIX Swiss Exchange since 30 June 2016 (IREN). The unaudited consolidated financial statements, prepared as at 30 June 2026, include Investis Holding SA and all its direct or indirect subsidiaries (Investis Group) as well as its shareholdings in associated companies.
The Investis Group’s business activity centres on the long-term holding of residential and commercial properties.
CONSOLIDATION AND ACCOUNTING PRINCIPLES
The unaudited interim consolidated financial statements of Investis Holding SA have been prepared in accordance with Swiss GAAP FER 31 – Complementary recommendation for listed companies and comply with Swiss law and the special provisions for real estate companies specified in article 17 of the SIX Swiss Exchange’s Directive on Financial Reporting. They give a true and fair view of the assets, liabilities, cash flows and earnings of the Investis Group.
The consolidation and accounting policies applied to the present consolidated financial statements are unchanged from those applied to the 2025 consolidated financial statements.
These interim financial statements do not contain all the information and disclosures required for annual financial reporting and should therefore be read in conjunction with the consolidated financial statements as at 31 December 2025.
REAL ESTATE VALUATION METHOD
The properties held for investment purposes were valued on the basis of the fair value assessments (update valuations) performed by a recognised independent real estate expert (CBRE Geneva SA) as at 30 June 2026 using the discounted cash flow (DCF) method. The valuation method applied for the half-year financial statements for 2026 is unchanged from the previous year.
5.2 Events after the balance sheet date
The Board of Directors approved the consolidated financial statements for publication on 25 August 2026.
No other events occurred between 30 June 2026 and the date of approval of the consolidated financial statements, that would require adjustments to the carrying amounts of the Group’s assets and liabilities as at 30 June 2026 or disclosure in this section.
5.3 Group companies
30.06.2026 | 31.12.2025 | |||||
|---|---|---|---|---|---|---|
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 | Baar | CHF | 50 | 100% | 100% | C |
OR omiresidences Sàrl | Baar | CHF | 20 | 100% | 100% | C |
Insite Management SA | Unteriberg | CHF | 120 | 42% | 42% | E |
PropTech Partners SA | Lausanne | CHF | 166 | 35% | 35% | 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 |
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.
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. |