Financial Report
Consolidated income statement
| 
       EUR million  | 
    
       1 st half-year 2023  | 
    
       1 st half-year 2022  | 
    
       Change from prior year in %  | 
  
| 
       Sales  | 
    
       407.0  | 
    
       399.6  | 
    
       1.8  | 
  
| 
       Changes in inventories  | 
    
       1.9  | 
    
       1.7  | 
    
       
  | 
  
| 
       Own work capitalised  | 
    
       1.4  | 
    
       0.9  | 
    
       
  | 
  
| 
       Other operating income  | 
    
       2.1  | 
    
       2.6  | 
    
       
  | 
  
| 
       Cost of materials  | 
    
       –155.7  | 
    
       –161.0  | 
    
       
  | 
  
| 
       Personnel costs  | 
    
       –129.6  | 
    
       –119.6  | 
    
       
  | 
  
| 
       Depreciation of property, plant and equipment  | 
    
       –11.5  | 
    
       –11.1  | 
    
       
  | 
  
| 
       Amortisation of intangible assets  | 
    
       –0.5  | 
    
       –0.3  | 
    
       
  | 
  
| 
       Other operating expenses  | 
    
       –77.5  | 
    
       –75.8  | 
    
       
  | 
  
| 
       Operating result (EBIT)  | 
    
       37.5  | 
    
       36.9  | 
    
       1.6  | 
  
| 
       Financial result  | 
    
       –1.6  | 
    
       0.2  | 
    
       
  | 
  
| 
       Earnings before taxes  | 
    
       36.0  | 
    
       37.1  | 
    
       –3.1  | 
  
| 
       Income taxes  | 
    
       –8.3  | 
    
       –7.7  | 
    
       
  | 
  
| 
       Net profit  | 
    
       27.7  | 
    
       29.4  | 
    
       –6.0  | 
  
| 
       Attributable to:  | 
    
       
  | 
    
       
  | 
    
       
  | 
  
| 
       - shareholders of Zehnder Group AG  | 
    
       27.0  | 
    
       28.4  | 
    
       
  | 
  
| 
       - minority interests  | 
    
       0.6  | 
    
       1.1  | 
    
       
  | 
  
| 
       Non-diluted net profit excluding minority interests per registered share A (EUR)  | 
    
       2.39  | 
    
       2.46  | 
    
       –2.9  | 
  
| 
       Diluted net profit excluding minority interests per registered share A (EUR)  | 
    
       2.38  | 
    
       2.46  | 
    
       –3.2  | 
  
| 
       Non-diluted net profit excluding minority interests per registered share B (EUR)  | 
    
       0.48  | 
    
       0.49  | 
    
       –2.9  | 
  
| 
       Diluted net profit excluding minority interests per registered share B (EUR)  | 
    
       0.48  | 
    
       0.49  | 
    
       –3.2  |