5 OPERATING EXPENSES BY NATURE
| 2024 | 2025 |
January to June, CHF 1,000 |
|
|
Material costs | 196,853 | 184,104 |
Personnel expenses | 169,205 | 157,686 |
Depreciation of property, plant and equipment | 10,641 | 9,390 |
Impairment loss on property, plant and equipment | - | 454 |
Depreciation of right-of-use assets | 6,964 | 6,205 |
Amortization of intangible assets | 16,306 | 15,716 |
Other operating costs | 53,695 | 57,757 |
|
|
|
Total operating cost incurred (gross) | 453,664 | 431,312 |
|
|
|
Capitalization of development costs in position inventories | (2,165) | (2,504) |
Capitalization of development costs in position intangible assets | (7,353) | (5,112) |
Capitalization of software implementation costs in position intangible assets | - | (4,763) |
Other operating income | (2,963) | (2,601) |
|
|
|
Total operating expenses, according to statement of profit or loss | 441,183 | 416,332 |