26. Research and development cost
|
|
2024 |
|
2023 |
|---|---|---|---|---|
|
|
MCHF |
|
MCHF |
Research and development expenses |
|
73.6 |
|
70.5 |
Capitalised development expenses |
|
-2.5 |
|
-4.6 |
Amortisation of capitalised development expenses |
|
3.5 |
|
3.5 |
Research and development cost |
|
74.6 |
|
69.4 |
In 2024, research and development expenses totalling MCHF 73.6 (PY: MCHF 70.5) were included in the items “Personnel expenses”, “Depreciation” and “Other operating expenses, net”. This represents 2.4% of net sales (PY: 2.3%). For 3 major development projects, the capitalisation criteria according to IAS 38.57 were met and expenses of MCHF 2.5 (PY: MCHF 4.6) were capitalised.