26. Research and development cost
|
|
2025 |
|
2024 |
|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
Research and development expenses |
|
71.2 |
|
73.6 |
Capitalised development expenses |
|
-4.5 |
|
-2.5 |
Amortisation of capitalised development expenses |
|
3.2 |
|
3.5 |
Research and development cost |
|
69.9 |
|
74.6 |
In 2025, research and development expenses totalling MCHF 71.2 (PY: MCHF 73.6) were included in the items “Personnel expenses”, “Depreciation” and “Other operating expenses, net”. For three major development projects, the capitalisation criteria according to IAS 38.57 were met and expenses of MCHF 4.5 (PY: MCHF 2.5) were capitalised.