Consolidated balance sheet
In thousands of CHF | Note | Dec. 31, 2018 | % | Dec. 31, 2017 restated 1 | % | Jan. 1, 2017 restated 1 | ||
Assets | ||||||||
Cash and cash equivalents | 43,007 | 60,420 | 74,832 | |||||
Trade and other receivables | 5 | 63,943 | 64,574 | 47,872 | ||||
Other financial assets | 6 | 26 | 277 | 152 | ||||
Tax receivables | 2,893 | 2,660 | – | |||||
Inventories | 7 | 91,090 | 102,825 | 92,372 | ||||
Prepaid expenses | 8 | 5,109 | 4,555 | 3,784 | ||||
Total current assets | 206,068 | 56.0% | 235,311 | 60.4% | 219,012 | |||
Property, plant and equipment | 9 | 113,591 | 95,056 | 66,902 | ||||
Intangible assets | 10 | 40,827 | 51,647 | 49,703 | ||||
Financial assets | 6 | 209 | 239 | 234 | ||||
Deferred tax assets | 12 | 7,063 | 7,536 | 8,320 | ||||
Total non-current assets | 161,691 | 44.0% | 154,478 | 39.6% | 125,159 | |||
Total assets | 367,759 | 100.0% | 389,789 | 100.0% | 344,171 | |||
Liabilities and shareholders' equity | ||||||||
Current debt | 13 | 5,000 | 2,132 | 2,666 | ||||
Trade and other payables | 14 | 34,919 | 42,545 | 30,516 | ||||
Contract liabilities | 3 | 19,992 | 29,171 | 33,063 | ||||
Other financial liabilities | 6 | 379 | 2 | 184 | ||||
Tax payables | 870 | 3,131 | 5,408 | |||||
Accrued expenses | 15 | 20,316 | 25,758 | 18,048 | ||||
Current provisions | 16 | 12,080 | 10,140 | 7,842 | ||||
Total current liabilities | 93,555 | 25.4% | 112,879 | 29.0% | 97,727 | |||
Non-current debt | 13 | 62,812 | 65,733 | 67,760 | ||||
Non-current provisions | 16 | 47 | 54 | 57 | ||||
Employee benefit plan liabilities | 17 | 11,307 | 8,438 | 5,546 | ||||
Deferred tax liabilities | 12 | – | 1,137 | 1,142 | ||||
Total non-current liabilities | 74,166 | 20.2% | 75,362 | 19.3% | 74,505 | |||
Total liabilities | 167,721 | 45.6% | 188,241 | 48.3% | 172,232 | |||
Capital stock | 28 | 7,760 | 7,754 | 7,745 | ||||
Additional paid-in capital | 18,496 | 29,303 | 37,576 | |||||
Retained earnings | 197,758 | 186,748 | 151,556 | |||||
Foreign currency translation differences | (23,976) | (22,257) | (24,938) | |||||
Total equity attributable to shareholders of Comet Holding AG | 200,038 | 54.4% | 201,548 | 51.7% | 171,939 | |||
Total liabilities and shareholders' equity | 367,759 | 100.0% | 389,789 | 100.0% | 344,171 |
1 Restated for IFRS 15 (see note 2.1).