Consolidated financial statements
Consolidated statement of changes in shareholders’ equity
| Share capital | | Capital reserves | | Treasury shares | | Retained earnings | | Total shareholders’ equity without minorities | | Minorities | | Total shareholders’ equity |
in CHF thousands | | | | Retained earnings, gross | | Currency translation | | Goodwill | | Total | | | |
Shareholders’ equity as at 1 January 2023 | 1 200 | | ‑ 56 | | - | | 485 749 | | ‑ 25 662 | | ‑ 63 021 | | 397 066 | | 398 210 | | 1 357 | | 399 567 |
Distribution to shareholders | | | | | | | ‑ 27 000 | | | | | | ‑ 27 000 | | ‑ 27 000 | | | | ‑ 27 000 |
Net result | | | | | | | 78 885 | | | | | | 78 885 | | 78 885 | | 121 | | 79 006 |
Share-based remuneration | | | 11 | | 180 | | | | | | | | - | | 191 | | | | 191 |
Purchase of treasury shares | | | | | ‑ 588 | | | | | | | | - | | ‑ 588 | | | | ‑ 588 |
Purchase of minorities | | | | | | | | | | | ‑ 1 019 | | ‑ 1 019 | | ‑ 1 019 | | ‑ 1 397 | | ‑ 2 416 |
Currency translation | | | | | | | | | ‑ 12 408 | | | | ‑ 12 408 | | ‑ 12 408 | | ‑ 81 | | ‑ 12 489 |
Shareholders’ equity as at 31 December 2023 | 1 200 | | ‑ 45 | | ‑ 408 | | 537 634 | | ‑ 38 070 | | ‑ 64 040 | | 435 524 | | 436 271 | | - | | 436 271 |
Distribution to shareholders | | | | | | | ‑ 24 000 | | | | | | ‑ 24 000 | | ‑ 24 000 | | | | ‑ 24 000 |
Net result for the period | | | | | | | 4 648 | | | | | | 4 648 | | 4 648 | | | | 4 648 |
Share-based remuneration | | | ‑ 10 | | 499 | | | | | | | | - | | 489 | | | | 489 |
Purchase of treasury shares | | | | | ‑ 502 | | | | | | | | - | | ‑ 502 | | | | ‑ 502 |
Sale of treasury shares | | | | | 11 | | | | | | | | - | | 11 | | | | 11 |
Acquisition of subsidiary | | | | | | | | | | | ‑ 19 939 | | ‑ 19 939 | | ‑ 19 939 | | | | ‑ 19 939 |
Spin-off of Paper Division | ‑ 300 | | | | | | ‑ 210 189 | | 196 | | 20 676 | | ‑ 189 317 | | ‑ 189 617 | | | | ‑ 189 617 |
Currency translation | | | | | | | | | 2 086 | | | | 2 086 | | 2 086 | | | | 2 086 |
Shareholders’ equity as at 31 December 2024 | 900 | | ‑ 55 | | ‑ 400 | | 308 093 | | ‑ 35 788 | | ‑ 63 303 | | 209 002 | | 209 447 | | - | | 209 447 |
The consolidated statement of changes in shareholders’ equity above contains the financial values indicated not only for the remaining Chemistry and Packaging Divisions but also for the spun-off Paper Division up until its spin-off on 25 June 2024. See also Note 34, Spin-off of the Paper Division.
