Consolidated balance sheet


In thousands of CHF	Note	Dec. 31, 2017	%	Dec. 31, 2016	%
Assets
Cash and cash equivalents		60,420		74,832
Trade and other receivables	4	76,677		60,893
Other financial assets	5	277		152
Tax receivables		2,660		0
Inventories	6	93,910		81,473
Prepaid expenses		3,410		2,651
Total current assets		237,355	60.6%	220,001	63.8%
Property, plant and equipment	7	95,056		66,902
Intangible assets	8	51,647		49,703
Financial assets	5	239		234
Deferred tax assets	10	7,218		8,068
Total non-current assets		154,161	39.4%	124,907	36.2%
Total assets		391,515	100.0%	344,908	100.0%

Liabilities and shareholders’ equity
Current debt	11	2,132		2,666
Trade and other payables	12	66,667		58,153
Other financial liabilities	5	2		184
Tax payables		3,131		5,408
Accrued expenses	13	25,758		18,048
Current provisions	14	10,140		7,842
Total current liabilities		107,830	27.5%	92,301	26.8%
Non-current debt	11	65,733		67,760
Non-current provisions	14	54		57
Employee benefit plan liabilities	15	8,438		5,546
Deferred tax liabilities	10	3,030		2,899
Total non-current liabilities		77,254	19.7%	76,262	22.1%
Total liabilities		185,085	47.3%	168,563	48.9%
Capital stock	26	7,754		7,745
Additional paid-in capital		29,304		37,576
Retained earnings		191,350		156,033
Foreign currency translation differences		(21,977)		(25,009)
Total equity attributable to shareholders of Comet Holding AG		206,430	52.7%	176,345	51.1%
Total liabilities and shareholders’ equity		391,515	100.0%	344,908	100.0%