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v3.23.1

Income taxes - Components of Deferred Tax Assets and Liabilities (Details) - CHF (SFr) SFr in Millions | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | ---
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | SFr (31.7) | SFr (2.2) | SFr (5.9)
Deferred tax liabilities | 17.9 | 5.6 | 5.7
Net amount | 13.9 | (3.4) | SFr 0.3
Before offset amount |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (40.9) | (9.3) |
Deferred tax liabilities | 27.0 | 12.7 |
Net amount | 13.9 | (3.4) |
Offset amount |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (9.1) | (7.1) |
Deferred tax liabilities | 9.1 | 7.1 |
Trade receivables |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | 0.0 | (0.1) |
Deferred tax liabilities | 1.0 | 1.0 |
Net amount | (1.0) | (0.9) |
Inventories |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (23.4) | (0.6) |
Deferred tax liabilities | 15.4 | 3.9 |
Net amount | 7.9 | (3.3) |
Other current assets |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (0.7) | (0.7) |
Deferred tax liabilities | 0.0 | 0.0 |
Net amount | 0.7 | 0.7 |
Property, plant and equipment |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | 0.0 | 0.0 |
Deferred tax liabilities | 0.1 | 0.1 |
Net amount | (0.1) | (0.1) |
Right-of-use assets |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | 0.0 | 0.0 |
Deferred tax liabilities | 6.4 | 3.8 |
Net amount | (6.4) | (3.8) |
Intangible assets |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | 0.0 | 0.0 |
Deferred tax liabilities | 3.3 | 3.1 |
Net amount | (3.3) | (3.1) |
Other current financial liabilities |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (1.1) | (0.8) |
Deferred tax liabilities | 0.0 | 0.0 |
Net amount | 1.1 | 0.8 |
Other current operating liabilities |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (7.1) | 0.0 |
Deferred tax liabilities | 0.8 | 0.9 |
Net amount | 6.3 | (0.9) |
Current provisions |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (0.1) | (0.1) |
Deferred tax liabilities | 0.0 | 0.0 |
Net amount | 0.1 | 0.1 |
Employee benefit obligations |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (1.2) | (1.2) |
Deferred tax liabilities | 0.0 | 0.0 |
Net amount | 1.2 | 1.2 |
Non-current provisions |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (0.4) | (0.1) |
Deferred tax liabilities | 0.0 | 0.0 |
Net amount | 0.4 | 0.1 |
Other non-current financial liabilities |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (5.6) | (3.1) |
Deferred tax liabilities | 0.0 | 0.0 |
Net amount | 5.6 | 3.1 |
Tax loss carryforwards |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Assets | (1.2) | (2.6) |
Deferred tax liabilities | 0.0 | 0.0 |
Net amount | SFr 1.2 | SFr 2.6 |

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