Interim condensed consolidated balance sheet

As of
in CHF 1,000	Note	30 June 2024	31 Dec 2023

Assets
Cash and cash equivalents		146,240	267,389
Trade receivables		3,197,511	2,317,187
Income tax receivables		19,970	20,222
Other receivables		148,068	92,144
Derivative financial instruments	4	3,646	3,006
Prepayments and contract assets		154,336	117,694
Financial assets	4	66,062	43,857

Current assets		3,735,833	2,861,499
Tangible assets		29,370	28,352
Intangible assets	3	650,198	629,495
Right-of-use assets		35,292	31,443
Other receivables		311,064	207,622
Derivative financial instruments	4	472	401
Deferred tax assets		29,208	25,079
Defined benefit assets		2,357	–

Non-current assets		1,057,961	922,392

TOTAL ASSETS		4,793,794	3,783,891

As of
in CHF 1,000	Note	30 June 2024	31 Dec 2023

Liabilities and shareholders’ equity
Trade payables		2,905,698	2,290,475
Other payables		220,513	215,849
Accrued expenses and contract liabilities		189,614	181,634
Derivative financial instruments	4	2,643	12,457
Income tax liabilities		20,229	19,569
Provisions		34,975	34,004
Financial liabilities		397,424	140,261

Current liabilities		3,771,096	2,894,249
Derivative financial instruments	4	342	996
Provisions		7,403	14,572
Financial liabilities		62,323	24,751
Other payables		272,942	178,646
Deferred tax liabilities		24,663	20,998
Defined benefit liabilities		7,476	9,567

Non-current liabilities		375,149	249,530

TOTAL LIABILITIES		4,146,245	3,143,779
Share capital		1,586	1,586
Share premium		68,773	123,373
Treasury shares		–45,810	–30,905
Retained earnings		740,408	702,353
Hedging reserve		418	–1,941
Currency translation adjustments		–117,822	–154,377

Equity attributable to owners of the parent		647,553	640,089
Non-controlling interest		–4	23

TOTAL EQUITY		647,549	640,112

TOTAL LIABILITIES AND EQUITY		4,793,794	3,783,891