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).