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 2024 | 1 200 | | ‑ 45 | | ‑ 408 | | 537 634 | | ‑ 38 070 | | ‑ 64 040 | | 435 524 | | 436 271 | | - | | 436 271 |
Distribution to share- holders |
| |
| |
| | ‑ 24 000 | | | |
| | ‑ 24 000 | | ‑ 24 000 | |
| | ‑ 24 000 |
Net result |
| |
| |
| | 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 subsidiaries | | | | | | | | | | | ‑ 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 |
Distribution to share- holders |
| |
| |
| | ‑ 12 000 | |
| |
| | ‑ 12 000 | | ‑ 12 000 | |
| | ‑ 12 000 |
Net result for the period |
| |
| |
| | 23 360 | |
| |
| | 23 360 | | 23 360 | | 64 | | 23 424 |
Share-based remuneration |
| | 36 | | 370 | |
| |
| |
| | - | | 406 | |
| | 406 |
Purchase of treasury shares |
| |
| | ‑ 318 | |
| |
| |
| | - | | ‑ 318 | |
| | ‑ 318 |
Acquisition of subsidiaries |
| |
| |
| |
| |
| | ‑ 7 059 | | ‑ 7 059 | | ‑ 7 059 | | 299 | | ‑ 6 760 |
Currency translation |
| |
| |
| | | | ‑ 10 332 | |
| | ‑ 10 332 | | ‑ 10 332 | | 2 | | ‑ 10 330 |
Shareholders’ equity as at 31 December 2025 | 900 | | ‑ 19 | | ‑ 348 | | 319 453 | | ‑ 46 120 | | ‑ 70 362 | | 202 971 | | 203 504 | | 365 | | 203 869 |
The consolidated statement of changes in shareholders’ equity above comprises for the previous year the financial values indicated not only for the continued divisions Zeochem and Perlen Packaging but also for the spun-off Paper Division up until its spin-off effective 25 June 2024. See also Note 32, Spin-off of the Paper Division.
