Maclear AG, Wallisellen — conti annuali comprendenti lo stato patrimoniale, il conto economico, le note ai conti e la proposta di destinazione degli utili portati a nuovo.
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Maclear AG, Wallisellen — conti annuali comprendenti lo stato patrimoniale, il conto economico, le note ai conti e la proposta di destinazione degli utili portati a nuovo.
| Assets | 31.12.2024 | 31.12.2023 |
|---|---|---|
| Current assets | ||
| Cash and cash equivalents | 439,654 | 249,343 |
| Other current receivables | 0 | 25 |
| Loans & interests (short-term) | 9,297,015 | 728,813 |
| Accrued income and prepaid expenses | 0 | 3,430 |
| Total current assets | 9,736,668 | 981,611 |
| as % of total assets | 99.5% | 92.7% |
| Non-current assets | ||
| Intangible fixed assets | 52,140 | 77,400 |
| Total non-current assets | 52,140 | 77,400 |
| as % of total assets | 0.5% | 7.3% |
| Total assets | 9,788,808 | 1,059,010 |
| Shareholders' equity and liabilities | 31.12.2024 | 31.12.2023 |
|---|---|---|
| Current liabilities | ||
| Trade creditors | 385,157 | 3,765 |
| Current interest-bearing liabilities | 9,177,403 | 866,228 |
| Other current liabilities | 67,817 | 164,608 |
| Deferred income and accrued expenses | 50,000 | 28,669 |
| Provisions (current) | 195,456 | 14,825 |
| Total current liabilities | 9,875,834 | 1,078,095 |
| as % of total assets | 100.9% | 101.8% |
| Total long-term liabilities | 0 | 0 |
| as % of total assets | 0.0% | 0.0% |
| Total liabilities | 9,875,834 | 1,078,095 |
| as % of total assets | 100.9% | 101.8% |
| Shareholders' equity | ||
| Shareholder capital | 272,360 | 217,360 |
| Profit / loss carried forward | −236,445 | −118,066 |
| Profit / loss for the year | −122,941 | −118,379 |
| Total shareholders' equity | −87,026 | −19,085 |
| as % of total assets | −0.9% | −1.8% |
| Total shareholders' equity and liabilities | 9,788,808 | 1,059,010 |
| Item | 2024 | in % | 2023 | in % |
|---|---|---|---|---|
| Net proceeds from sales of goods and services | 758,222 | 100.0% | 106,097 | 100.0% |
| Interests | 464,322 | 3,678 | ||
| Total income | 1,222,544 | 109,775 | ||
| Interests | −530,266 | −9,449 | ||
| Direct costs of services (retail investor bonus, recommendation bonus) | −297,583 | −38,298 | ||
| Gross profit | 394,694 | 52.1% | 62,027 | |
| Staff costs | −28,757 | −1,444 | ||
| Occupancy costs | −22,752 | −7,785 | ||
| Administrative costs | −95,164 | −66,021 | ||
| Advertising costs | −235,209 | −61,621 | ||
| Other operational costs | −20,000 | 0 | ||
| Earnings before interest, taxes, depreciation and amortisation (EBITDA) | −7,188 | −0.9% | −74,844 | |
| Depreciation and valuation adjustments on fixed asset items | −25,260 | −25,261 | ||
| Earnings before interest and taxes (EBIT) | −32,448 | −4.3% | −100,104 | |
| Financial costs | −252,369 | −41,375 | ||
| Financial income | 164,484 | 35,872 | ||
| Operating profit before taxes | −120,332 | −15.9% | −105,607 | |
| Extraordinary, non-recurring or prior-period costs | 0 | −12,446 | ||
| Profit for the year before taxes | −120,332 | −15.9% | −118,053 | |
| Direct taxes | −2,609 | −326 | ||
| Profit / (loss) for the year | −122,941 | −16.2% | −118,379 |
These financial statements have been prepared in accordance with the provisions of Swiss law, in particular the articles on commercial accounting and financial reporting of the Code of Obligations (Art. 957 to 962).
The following principles have been applied in the financial statements:
Expenses and income in foreign currencies are translated at the corresponding monthly average rate of the Swiss Federal Tax Administration. Balance sheet values in foreign currencies are translated at the daily rate of the Swiss Federal Tax Administration.
Tangible and intangible assets are depreciated directly. Depreciation is calculated using the straight-line method. Any immediate write-downs within the limits permitted by tax law are made at discretion.
| Item | 31.12.2024 | 31.12.2023 |
|---|---|---|
| Software (developments) | 52,140 | 77,400 |
| Total | 52,140 | 77,400 |
| Item | 31.12.2024 | 31.12.2023 |
|---|---|---|
| Import taxes on services | 20,000 | 10,000 |
| Accounting | 30,000 | 18,669 |
| Total | 50,000 | 28,669 |
| Item | 31.12.2024 | 31.12.2023 |
|---|---|---|
| Taxes | 407 | 253 |
| Provision for anticipated losses from bad debts on loans | 195,049 | 14,572 |
| Total | 195,456 | 14,825 |
| Item | 31.12.2024 | 31.12.2023 |
|---|---|---|
| Vis-à-vis direct or indirect participants and management bodies | 343 | 55,343 |
| Item | 31.12.2024 | 31.12.2023 |
|---|---|---|
| Average number of full-time positions during the year | Under 10 | Under 10 |
The company operates a credit brokerage business for its own account, whereby it bears the risk of potential bad debt losses. To cover these risks, a general provision of 2% was formed for potential losses on loans receivable. However, it should be noted that the risk of individual debtors defaulting is not sufficiently cushioned due to a lack of sufficient experience and the fact that the loans have not yet been fully diversified. There is therefore a considerable risk that some of the company's assets cannot be repaid. The amount of the contingent liability cannot be estimated.
| At the disposal of the General Assembly | Amount |
|---|---|
| Loss carried forward | −236,445 |
| Loss for the year | −122,941 |
| Accumulated losses at the end of the period | −359,386 |
| Proposal: carried forward to new account | −359,386 |
Maclear AG is a Swiss-based P2P lending and crowdlending platform headquartered in Switzerland. The company operates as a financial intermediary in the non-banking sector and is a member of PolyReg SRO, in compliance with Swiss financial regulations including AML, KYC, and GDPR.
