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Based on the annual goodwill impairment test, the Group recognized a partial impairment of goodwill relating to its CGU Wicaksana recognizing a loss of CHF 3.9 million in the Business Unit Consumer Goods in 2023 (2022 no impairment was recognized). The updated cash flow projections relating to the CGU reflected a decreased demand leading to the impairment. The impairment test resulted in a recoverable amount for Wicaksana of CHF 31.1 million applying a discount rate of 16.8% (2022: 16.7%) respectively.The outcome of impairment testing is sensitive to variations in estimates and assumptions. Variations in estimates and assumptions have the following effect on the recoverable amount calculations (all else equal):For the CGU Wicaksana an increase in the discount rate of 1% point would lead to an impairment of CHF 7.5 million, a lowered revenue projections for 2024 and thereafter by 10% would result in an impairment of CHF 6.2 million and reduced projections of EBIT by 5% during forecast period 2024-2028 would result in an impairment of CHF 6.2 million. All other CGUs, an increase in the discount rate of 1% point, a lowered revenue projections for 2024 and thereafter by 10% and reduced projections of EBIT by 5% during forecast period 2024-2028 would not have any impairment effect on the recoverable amount calculations. DKSH Annual Report 2023 81