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 currencytranslation ­differences

Total shareholders’equity

December 31, 2016

7,745

37,576

156,033

(25,009)

176,345

Restatement 1

(4,477)

71

(4,406)

January 1, 2017 restated 1

7,745

37,576

151,556

(24,938)

171,939

Net income 1

35,336

35,336

Other comprehensive income 1

(19)

2,679

2,660

Total comprehensive income 1

35,317

2,679

37,996

Distribution to shareholders of Comet Holding AG

(9,295)

(9,295)

Increase in capital (for stock compensation)

8

1,022

(1,005)

26

Share-based payments

880

880

December 31, 2017 restated 1

7,754

29,303

186,748

(22,257)

201,548

Net income

12,279

12,279

Other comprehensive income

(781)

(1,719)

(2,500)

Total comprehensive income

11,498

(1,719)

9,779

Distribution to shareholdersof Comet Holding AG

(11,630)

(11,630)

Increase in capital (for stock compensation)

6

823

(909)

(80)

Share-based payments

421

421

December 31, 2018

7,760

18,496

197,758

(23,976)

200,038

1 Restated for IFRS 15 (see note 2.1).