Consolidated statement of changes in equity

Equity attributable to shareholders of COMET Holding AG

In thousands of CHF

Capital stock

Additional paid-in capital

Retained earnings

Foreign currency translation differences

Total shareholders' equity

December 31, 2014

7,721

52,740

118,518

(19,212)

159,768

Net income

17,106

17,106

Other comprehensive income

(1,574)

(5,042)

(6,615)

Total comprehensive income

15,533

(5,042)

10,491

Distribution to shareholders of COMET Holding AG

(8,493)

(8,493)

Increase in capital (for stock compensation)

17

1,367

(1,358)

27

Share-based payments

412

412

December 31, 2015

7,738

45,615

133,105

(24,253)

162,205

Net income

27,336

27,336

Other comprehensive income

(5,030)

(756)

(5,786)

Total comprehensive income

22,306

(756)

21,550

Distribution to shareholders of COMET Holding AG

(8,512)

(8,512)

Increase in capital (for stock compensation)

7

473

(417)

63

Share-based payments

1,039

1,039

December 31, 2016

7,745

37,576

156,033

(25,009)

176,345