Consolidated balance sheet


In thousands of CHF	Note	Dec. 31, 2016	%	Dec. 31, 2015	%
Assets
Cash and cash equivalents		74,832		24,295
Trade and other receivables	5	60,893		44,483
Other financial assets	6	152		25
Inventories	7	81,473		65,820
Prepaid expenses		2,651		3,104
Total current assets		220,001	63.8%	137,728	53.9%
Property, plant and equipment	8	66,902		58,481
Intangible assets	9	49,703		50,454
Financial assets	6	234		349
Employee benefit plan assets	16	0		997
Deferred tax assets	11	8,068		7,633
Total non-current assets		124,907	36.2%	117,914	46.1%
Total assets		344,908	100.0%	255,642	100.0%

Liabilities and shareholders' equity
Current debt	12	2,666		11,287
Trade and other payables	13	58,153		42,402
Other financial liabilities	6	184		4,177
Tax payables		5,408		2,201
Accrued expenses	14	18,048		10,440
Current provisions	15	7,842		5,993
Total current liabilities		92,301	26.8%	76,499	29.9%
Long-term debt	12	67,760		10,749
Non-current provisions	15	57		65
Employee benefit plan liabilities	16	5,546		1,795
Deferred tax liabilities	11	2,899		4,330
Total non-current liabilities		76,262	22.1%	16,938	6.7%
Total liabilities		168,563	48.9%	93,438	36.6%
Capital stock	27	7,745		7,738
Additional paid-in capital		37,576		45,615
Retained earnings		156,033		133,105
Foreign currency translation differences		(25,009)		(24,253)
Total equity attributable to shareholders of COMET Holding AG		176,345	51.1%	162,205	63.4%
Total liabilities and shareholders' equity		344,908	100.0%	255,642	100.0%