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DKSH Annual Report 2023 103ary 1, 2023, the contribution for the net sales would have been CHF 46.4 million with a corresponding profit after tax of CHF 1.2 million.The goodwill of CHF 26.8 million relates to synergies and footprint improvements. None of the goodwill is expected to be deductible for income tax purposes.The allocation of the purchase price was based upon a preliminary valuation, and the estimates and assumptions used are subject to change within the one-year measurement period.Refer to Note 33 for further information on the determination and sensitivity of fair value.The fair value of the identifiable assets and liabilities relating to the acquisitions:in CHF millionsTotal fair value recognizedon acquisition of Partizan Worldwide Pty Ltd.Total fair value recognizedon acquisition of CS Company Ltd.Total fair value recognized on acquisition of Bio-Strategy GroupTotal fair value recognizedon acquisitionsAssetsCash and cash equivalents 0.5 1.8 2.0 4.3 Trade receivables 1.0 4.2 7.0 12.2 Inventories - 6.0 7.5 13.5 Other current assets - 0.4 0.6 1.0 Intangible assets 5.4 3.6 3.6 12.6 Property, plant and equipment - 1.8 0.6 2.4 Right-of-use assets 0.1 1.8 2.2 4.1 Deferred tax assets 0.1 - 1.4 1.5 LiabilitiesTrade payables 0.1 1.2 6.6 7.9 Other current liabilities 0.6 1.0 3.0 4.6 Contract liabilities - - 2.4 2.4 Lease liabilities 0.1 1.8 2.2 4.1 Deferred tax liabilities 1.3 0.9 1.5 3.7 Net assets acquired 5.1 14.8 9.1 19.8 Goodwill on acquisitions 10.1 6.8 9.9 26.8 Purchase consideration 15.2 21.5 19.0 55.7 Contingent consideration (4.3) - - (4.3) Deferred consideration - - (1.8) (1.8) Purchase consideration paid in cash 10.9 21.5 17.2 49.6 Cash and cash equivalents acquired 0.5 1.8 2.0 4.3 Net cash outflow for current year acquisitions (10.4) (19.7) (15.2) (45.3) Contingent considerations and purchase price adjustments (16.8) Acquisition of subsidiary net of cash (62.1)