7 RESEARCH AND DEVELOPMENT
Notes | 2024 | 2025 | |
| CHF 1,000 |
|
|
|
| Gross research and development costs incurred1 |
| 80,950 | 76,916 |
| Reclassification of development costs related to engineering services to cost of sales |
| (16,018) | (10,656) |
| Capitalization of development costs in position inventories |
| (5,815) | (4,655) |
| Capitalization of development costs in position intangible assets | 21 | (13,000) | (10,241) |
| Amortization and impairment of development costs and acquired technology |
| 22,270 | 17,218 |
|
|
| |
| Total research and development (gross), according to statement of profit or loss |
| 68,387 | 68,582 |
|
|
| |
| Government research subsidies, recognized in other operating income |
| (1,026) | (873) |
|
|
| |
| Total research and development (net) |
| 67,361 | 67,709 |
- The amount includes the cost of materials, external services, personnel, temporary employees and overhead.
Costs for research and the development of new products (gross) amounted to 7.8% of sales (2024: 7.3%).