Consolidated balance sheet


In thousands of CHF	Note	Dec. 31, 2019	%	Dec. 31, 2018 restated 1	%	Jan. 1, 2018 restated 1
Assets
Cash and cash equivalents		60,255		43,007		60,420
Trade and other receivables	13	62,627		63,943		64,574
Other financial assets	14	271		26		277
Tax receivables		609		2,893		2,660
Inventories	15	85,184		91,090		102,825
Prepaid expenses	16	8,296		5,109		4,555
Total current assets		217,243	55.5%	206,068	54.2%	235,311
Property, plant and equipment	17	115,702		113,591		95,056
Right-of-use assets	18	11,682		12,055		14,274
Intangible assets	19	38,318		40,827		51,647
Financial assets	14	367		209		239
Deferred tax assets	11	8,397		7,516		8,053
Total non-current assets		174,467	44.5%	174,198	45.8%	169,269
Total assets		391,710	100.0%	380,266	100.0%	404,580

Liabilities and shareholders’ equity
Current debt	21	12,000		5,000		2,000
Current lease liabilities	18	4,635		4,469		4,126
Trade and other payables	22	36,609		34,919		42,545
Contract liabilities	3	28,273		19,992		29,171
Other financial liabilities	14	41		379		2
Tax payables		2,480		869		3,131
Accrued expenses	23	18,470		20,407		25,758
Current provisions	24	9,346		12,080		10,140
Total current liabilities		111,853	28.6%	98,115	25.8%	116,873
Non-current debt	21	59,893		62,812		65,733
Non-current lease liabilities	18	8,754		9,694		12,645
Non-current provisions	24	11		47		54
Employee benefit plan liabilities	25	15,250		11,307		8,438
Deferred tax liabilities	11	–		–		1,137
Total non-current liabilities		83,909	21.4%	83,859	22.1%	88,007
Total liabilities		195,762	50.0%	181,974	47.9%	204,880
Capital stock	26	7,764		7,760		7,754
Additional paid-in capital		11,184		18,496		29,303
Retained earnings		203,277		196,027		184,950
Foreign currency translation differences		(26,277)		(23,991)		(22,307)
Total equity attributable to shareholders of Comet Holding AG		195,948	50.0%	198,292	52.1%	199,700
Total liabilities and shareholders’ equity		391,710	100.0%	380,266	100.0%	404,580

1 Restated for IFRS 16 (see note 2.2).