Maclear AG, Wallisellen — annual accounts comprising the balance sheet, the profit and loss account, the notes to the accounts, and the proposal for the appropriation of retained earnings.
Maclear AG
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Wallisellen
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Swiss CO Art. 957–962
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in CHF
Balance sheet — Assets
Maclear AG, Wallisellen · in CHF
Assets 31.12.2024 31.12.2023 Current assets Cash and cash equivalents439,654249,343 Other current receivables025 Loans & interests (short-term)9,297,015728,813 Accrued income and prepaid expenses03,430 Total current assets9,736,668981,611 as % of total assets99.5%92.7% Non-current assets Intangible fixed assets52,14077,400 Total non-current assets52,14077,400 as % of total assets0.5%7.3% Total assets9,788,8081,059,010
Balance sheet — Shareholders' equity and liabilities
Maclear AG, Wallisellen · in CHF
Shareholders' equity and liabilities 31.12.2024 31.12.2023 Current liabilities Trade creditors385,1573,765 Current interest-bearing liabilities9,177,403866,228 Other current liabilities67,817164,608 Deferred income and accrued expenses50,00028,669 Provisions (current)195,45614,825 Total current liabilities9,875,8341,078,095 as % of total assets100.9%101.8% Total long-term liabilities00 as % of total assets0.0%0.0% Total liabilities9,875,8341,078,095 as % of total assets100.9%101.8% Shareholders' equity Shareholder capital272,360217,360 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 liabilities9,788,8081,059,010
Profit and loss account
Maclear AG, Wallisellen · in CHF
Item 2024 in % 2023 in % Net proceeds from sales of goods and services758,222100.0%106,097100.0% Interests464,3223,678 Total income1,222,544109,775 Interests−530,266−9,449 Direct costs of services (retail investor bonus, recommendation bonus)−297,583−38,298 Gross profit394,69452.1%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−20,0000 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 income164,48435,872 Operating profit before taxes−120,332−15.9%−105,607 Extraordinary, non-recurring or prior-period costs0−12,446 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
Notes to the accounts
Maclear AG, Wallisellen · in CHF
1. Principles applied in the annual financial statementsCO Art. 959c Para. 1 No. 1
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:
Foreign currencies
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
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.
2. Breakdowns of items in the balance sheet and income statementCO Art. 959c Para. 1 No. 2
a) Intangible assets Item31.12.202431.12.2023 Software (developments)52,14077,400 Total52,14077,400
b) Deferred income and accrued expenses Item31.12.202431.12.2023 Import taxes on services20,00010,000 Accounting30,00018,669 Total50,00028,669
c) Provisions Item31.12.202431.12.2023 Taxes407253 Provision for anticipated losses from bad debts on loans195,04914,572 Total195,45614,825
3. Other current liabilitiesCO Art. 959c Para. 1 No. 2
Item31.12.202431.12.2023 Vis-à-vis direct or indirect participants and management bodies34355,343
4. Company name, legal form and registered officeCO Art. 959c Para. 2 No. 1
Maclear AG
Richtistrasse 7
8304 Wallisellen
5. Number of employeesCO Art. 959c Para. 2 No. 2
Item31.12.202431.12.2023 Average number of full-time positions during the yearUnder 10Under 10
6. Contingent liabilitiesCO Art. 959c Para. 2 No. 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.
Appropriation of retained earnings
Maclear AG, Wallisellen · in CHF
At the disposal of the General AssemblyAmount 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
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About Maclear
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.