Financial information for the continued divisions

Consolidated statement of changes in shareholders’ equity for the continued divisions Zeochem and Perlen Packaging (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 2024

900

‑ 45

‑ 408

297 661

‑ 37 973

‑ 43 364

216 324

216 771

-

216 771

Distribution to share- holders

‑ 24 000

‑ 24 000

‑ 24 000

‑ 24 000

Net result

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 subsidiaries

‑ 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

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 for the previous year exclusively comprises the financial values indicated for the continued divisions Zeochem and Perlen Packaging (without the Paper Division spun off effective 25 June 2024). These previous year’s figures have been compiled on the basis of the consolidated financial statements and the corresponding accounting records of CPH Group, which makes the presentation of the reporting year comparable with the previous year. The figures for the reporting year correspond to those in the full consolidated statement of changes in shareholders’ equity, which forms part of the consolidated financial statements of CPH Group.