Consolidated cash flow statement
|
in CHF thousands |
|
Notes |
|
1.4.2023 to 30.9.2023 |
|
1.4.2022 to 30.9.2022 |
|
|
|
|
|
|
|
|
|
Cash flow from operating activities |
|
|
|
|
|
|
|
Earnings |
|
|
|
493 |
|
3 370 |
|
Adjustments for: |
|
|
|
|
|
|
|
– Net financial expenses |
|
3.5 |
|
780 |
|
289 |
|
– Change in market value of investment properties |
|
4.1 |
|
2 248 |
|
–1 316 |
|
– Capitalization / Release of rent free periods |
|
4.1 |
|
40 |
|
–118 |
|
– Income taxes |
|
|
|
–263 |
|
649 |
|
– Depreciation |
|
|
|
25 |
|
27 |
|
– Other non cash flow-related effects |
|
|
|
4 |
|
5 |
|
Change in net working capital |
|
|
|
–427 |
|
–162 |
|
Trade accounts receivable |
|
|
|
36 |
|
71 |
|
Other current assets |
|
|
|
366 |
|
–602 |
|
Trade accounts payable |
|
|
|
–129 |
|
–117 |
|
Other current liabilities |
|
|
|
–700 |
|
486 |
|
Income taxes paid |
|
|
|
0 |
|
0 |
|
Income taxes received |
|
|
|
0 |
|
0 |
|
Interest received |
|
|
|
1 |
|
0 |
|
Net cash flow from operating activities |
|
|
|
2 901 |
|
2 744 |
|
|
|
|
|
|
|
|
|
Cash flow from investing activities |
|
|
|
|
|
|
|
Investments in investment properties |
|
4.1 |
|
–1 138 |
|
–176 |
|
Tenant loans |
|
|
|
17 |
|
16 |
|
Investments in software |
|
|
|
0 |
|
–6 |
|
Investments in furnishing |
|
|
|
–5 |
|
0 |
|
Net cash flow from investing activities |
|
|
|
–1 126 |
|
–166 |
|
|
|
|
|
|
|
|
|
Cash flow from financing activities |
|
|
|
|
|
|
|
Distribution from capital reserves |
|
4.2 |
|
–1 934 |
|
–1 934 |
|
Increase of mortgages |
|
4.4 |
|
2 000 |
|
2 000 |
|
Decrease of mortgages |
|
4.4 |
|
–2 000 |
|
–3 000 |
|
Interest paid |
|
|
|
–756 |
|
–264 |
|
Net cash flow used in financing activities |
|
|
|
–2 690 |
|
–3 198 |
|
|
|
|
|
|
|
|
|
Currency translation adjustments for cash and cash equivalents |
|
|
|
–10 |
|
–20 |
|
Change in cash and cash equivalents |
|
|
|
–925 |
|
–640 |
|
Cash and cash equivalents at the beginning of the period |
|
|
|
3 161 |
|
2 907 |
|
Cash and cash equivalents at the end of the period |
|
|
|
2 236 |
|
2 267 |
Information contained in the notes to the semi-annual financial statements is an integral part of the consolidated semi-annual financial statements.
