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.