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).