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Trade receivables (Tables)

12 Months Ended

Dec. 31, 2024

Subclassifications of assets, liabilities and equities [abstract]

Schedule of Trade Receivables

(CHF in millions)						12/31/2024						12/31/2023
Not yet due						182.2						158.8
Past due 1 - 90 days						58.5						42.2
Past due 91 - 180 days						5.4						8.0
Past due > 181 days						10.8						9.1
Gross Carrying Amount						257.0						218.1
Expected credit loss						(10.7)						(13.3)
Trade receivables						246.2						204.8

(CHF in millions)						12/31/2024						12/31/2023
Credit cards						12.7						16.4
Deposits						18.1						14.6
Other current financial assets						25.5						3.2
Other current financial assets at amortized cost						56.4						34.2
Other current financial assets at fair value through profit and loss						—						—
Total other current financial assets						56.4						34.2

Schedule of Allowance for Credit Loss

The expected credit loss allowance for trade receivables reconciles as follows:

(CHF in millions)						2024						2023
Expected credit loss at January 1						13.3						9.1
Income statement (release) / addition for the year						(2.7)						4.6
Exchange Difference						0.1						(0.4)
Expected credit loss at December 31(1)						10.7						13.3

(1) As of December 31, 2024, the individual loss allowance amounted to CHF 9.6 million (December 31, 2023: CHF 12.6 million).

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- Definition

The disclosure of financial assets. [Refer: Financial assets]

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The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]

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