Notes to the consolidated financial statements
Notes to the consolidated financial statements
Introductory information
Company information
Following the spin-off of its former Paper Division effective 25 June 2024, CPH Group remains active in two industrial sectors. The company develops, manufactures and distributes chemical products and packaging solutions for pharmaceutical customers. Headquartered in Switzerland, the company maintains production facilities at 13 locations in ten countries in Europe, Asia and North and South America. With its innovative products, CPH Group offers its customers clear added value.
The consolidated financial statements presented 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 on 25 June 2024. See also Note 32, Spin-off of Paper Division.
The shares of CPH Group are listed on the SIX Swiss Exchange.
Scope of consolidation
The scope of consolidation extends to the following controlled companies, which are all fully consolidated (changes from the prior year are explained below):
1 held directly by CPH Group AG
2 acquired on 29 April 2024; see Note 31
3 acquired on 15 July 2025; see Note 31
4 BRL 124 million capital increase effective 9 December 2024
5 acquired on 5 February 2025; see Note 31
6 renamed from former CPH Chemie + Papier Holding AG on 25 June 2024
7 CHF 0.3 million capital reduction from previous CHF 1.2 million through spin-off of Paper Division effective 25 June 2024; see Note 32