6 OPERATING EXPENSES BY NATURE
2025 | 2026 | |
| January to June, CHF 1,000 |
|
|
| Material costs | 184,104 | 191,823 |
| Personnel expenses | 157,686 | 150,816 |
| Depreciation of property, plant and equipment | 9,390 | 8,384 |
| Impairment loss on property, plant and equipment | 454 | - |
| Depreciation of right-of-use assets | 6,205 | 5,551 |
| Impairment loss on right-of-use assets | - | 545 |
| Amortization of intangible assets | 15,716 | 14,368 |
| Write-down of a disposal group to fair value less cost to sell | - | 2,903 |
| Other operating costs | 57,757 | 57,577 |
|
| |
| Other operating costs | 431,312 | 431,967 |
|
| |
| Capitalization of development costs in position inventories | (2,504) | (1,692) |
| Capitalization of development costs in position intangible assets | (5,112) | (5,622) |
| Capitalization of software implementation costs in position intangible assets | (4,763) | (12,668) |
| Other operating income | (2,601) | (2,247) |
|
| |
| Total operating expenses, according to statement of profit or loss | 416,332 | 409,738 |