The increase in investments in non-consolidated companies results from a change in the market value of the investment in Nihon Tokushu Toryo Co. Ltd. of CHF 0.6 million (2023: increase of CHF 3.5 million), which is recognized in other comprehensive income.

Derivative financial instruments have been reclassified to current financial assets, whereas they were previously reported under other current assets. Prior period comparatives have been revised to align with the current year’s presentation.