Consolidated financial statements
Consolidated income statement
in CHF thousands | Note | | 2024 | | 2023 |
Net sales | 1,2 | | 447 857 | | 623 982 |
Other operating income | 3 | | 15 879 | | 13 422 |
Change in inventories | | | 302 | | ‑ 7 896 |
Total income | | | 464 038 | | 629 508 |
Cost of materials | | | ‑ 233 392 | | ‑ 303 185 |
Cost of energy | | | ‑ 52 457 | | ‑ 66 169 |
Personnel expense | 4 | | ‑ 86 742 | | ‑ 102 912 |
Maintenance and repairs | | | ‑ 15 648 | | ‑ 22 064 |
Other operating expense | 5 | | ‑ 27 571 | | ‑ 33 173 |
Result from spin-off of Paper Division | 34 | | ‑ 22 326 | | - |
Operating result before depreciation and amortization (EBITDA) | | | 25 902 | | 102 005 |
Depreciation on tangible fixed assets | 14 | | ‑ 15 957 | | ‑ 17 812 |
Amortization of intangible assets | 16 | | ‑ 2 267 | | ‑ 1 390 |
Operating result (EBIT) | | | 7 678 | | 82 803 |
Financial result | 6 | | 1 946 | | ‑ 2 821 |
Ordinary result | | | 9 624 | | 79 982 |
Non-operating result | 7 | | 2 239 | | 11 998 |
Result before income taxes | | | 11 863 | | 91 980 |
Income taxes | 8 | | ‑ 7 215 | | ‑ 12 974 |
Net result | | | 4 648 | | 79 006 |
Thereof: | | | | | |
– Shareholders of the company | | | 4 648 | | 78 885 |
– Minority shareholders | | | - | | 121 |
Earnings per share (in CHF) | 9 | | 0.78 | | 13.15 |
Diluted earnings per share (in CHF) | 9 | | 0.78 | | 13.15 |
The consolidated income statement 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.
