The unaudited financial statements for the six months ended 30 June 2026 have been prepared in accordance Swiss GAAP FER 31 “Complementary recommendation for listed companies” and the accounting principles described in the 2025 consolidated financial statements.
These financial statements are presented in Swiss francs. Unless otherwise stated, all financial information in Swiss francs has been rounded to the nearest thousand. For this reason, rounding differences may occur.
The consolidated interim financial statements should be read in conjunction with the consolidated financial statements compiled for the financial year ended 31 December 2025, as they represent an update of the last complete financial statements and therefore do not contain all information and disclosures required in the year-end consolidated financial statements.
These unaudited interim financial statements were authorized for issue by the Board of Directors on 18 August 2026.
Internally and externally Sensirion uses EBITDA as an additional performance measure, which is not defined by Swiss GAAP FER.
EBITDA is calculated as the sum of operating profit (loss), depreciation, amortization and impairment.
In thousands of CHF, for the six months ended 30 June | 2026 | 2025 |
|---|---|---|
Reconciliation of operating profit to EBITDA for the period | ||
Operating profit (EBIT) | 23,899 | 26,264 |
Depreciation and amortization | 11,045 | 10,186 |
Earnings before interest, tax, depreciation and amortization (EBITDA) | 34,944 | 36,450 |