Consolidated balance sheet


In thousands of CHF	Note	Dec. 31, 2020	%	Dec. 31, 2019	%
Assets
Cash and cash equivalents		74,681		60,255
Trade and other receivables	13	61,784		62,627
Other assets	14	1,813		271
Tax receivables		1,168		609
Inventories	15	94,188		85,184
Prepaid expenses	16	4,674		8,296
Total current assets		238,308	55.5%	217,243	55.5%
Property, plant and equipment	17	112,629		115,702
Right-of-use assets	18	20,610		11,682
Intangible assets	19	43,862		38,318
Other assets – non-current financial assets	14	3,209		367
Deferred tax assets	11	10,653		8,397
Total non-current assets		190,963	44.5%	174,467	44.5%
Total assets		429,271	100.0%	391,710	100.0%

Liabilities and shareholders' equity
Current debt	22	59,976		12,000
Current lease liabilities	18	4,198		4,635
Trade and other payables	23	37,289		36,609
Contract liabilities	3	43,421		28,273
Other financial liabilities	14	1,471		41
Tax payables		4,399		2,480
Accrued expenses	24	21,429		18,470
Current provisions	25	8,466		9,346
Total current liabilities		180,649	42.1%	111,853	28.6%
Non-current debt	22	—		59,893
Non-current lease liabilities	18	17,644		8,754
Non-current provisions	25	69		11
Employee benefit plan liabilities	26	14,808		15,250
Deferred tax liabilities	11	1,145		—
Total non-current liabilities		33,666	7.8%	83,909	21.4%
Total liabilities		214,315	49.9%	195,762	50.0%
Capital stock	27	7,768		7,764
Additional paid-in capital		11,631		11,184
Retained earnings		224,452		203,277
Foreign currency translation differences		(28,895)		(26,277)
Total equity attributable to shareholders of Comet Holding AG		214,956	50.1%	195,948	50.0%
Total liabilities and shareholders' equity		429,271	100.0%	391,710	100.0%