Financial information for the remaining divisions (unaudited)
Consolidated statement of changes in shareholders’ equity
for the remaining divisions (unaudited)
| 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 | 900 | | ‑ 56 | | - | | 279 645 | | ‑ 25 469 | | ‑ 42 345 | | 211 831 | | 212 675 | | 1 357 | | 214 032 |
Distribution to shareholders | | | | | | | ‑ 27 000 | | | | | | ‑ 27 000 | | ‑ 27 000 | | | | ‑ 27 000 |
Net result | | | | | | | 45 016 | | | | | | 45 016 | | 45 016 | | 121 | | 45 137 |
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 | | | | | | | | | ‑ 12 504 | | | | ‑ 12 504 | | ‑ 12 504 | | ‑ 81 | | ‑ 12 585 |
Shareholders’ equity as at 31 December 2023 | 900 | | ‑ 45 | | ‑ 408 | | 297 661 | | ‑ 37 973 | | ‑ 43 364 | | 216 324 | | 216 771 | | - | | 216 771 |
Distribution to shareholders | | | | | | | ‑ 24 000 | | | | | | ‑ 24 000 | | ‑ 24 000 | | | | ‑ 24 000 |
Net result for the period | | | | | | | 34 432 | | | | | | 34 432 | | 34 432 | | | | 34 432 |
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 |
Currency translation | | | | | | | | | 2 185 | | | | 2 185 | | 2 185 | | | | 2 185 |
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 presents the financial values indicated for the remaining Chemistry and Packaging Divisions, excluding those for the spun-off Paper Division. It has been compiled on the basis of the full consolidated financial statements for 2023 and 2024 and the corresponding accounting records of CPH Group AG to permit a financial picture to be provided of the newly formed CPH Group AG.
