Consolidated balance sheet


In thousands of CHF	Note	Dec. 31, 2021	%	Dec. 31, 2020	%
Assets
Cash and cash equivalents		115,533		74,681
Trade and other receivables	13	80,767		61,784
Other assets	14	1,925		1,813
Tax receivables		2,612		1,168
Inventories	15	99,268		94,188
Prepaid expenses	16	4,269		4,674
Total current assets		304,373	62.1%	238,308	55.5%
Property, plant and equipment	17	111,703		112,629
Right-of-use assets	18	18,791		20,610
Intangible assets	19	41,027		43,862
Other assets – non-current financial assets	14	3,122		3,209
Deferred tax assets	11	11,398		10,653
Total non-current assets		186,042	37.9%	190,963	44.5%
Total assets		490,415	100.0%	429,271	100.0%

Liabilities and shareholders' equity
Current debt	22	—		59,976
Current lease liabilities	18	3,949		4,198
Trade and other payables	23	36,437		37,289
Contract liabilities	3	35,161		43,421
Other financial liabilities	14	894		1,471
Tax payables		7,132		4,399
Accrued expenses	24	35,716		21,429
Current provisions	25	6,743		8,466
Total current liabilities		126,033	25.7%	180,649	42.1%
Non-current debt	22	59,571		—
Non-current lease liabilities	18	15,891		17,644
Non-current provisions	25	267		69
Employee benefit plan liabilities	26	12,997		14,808
Deferred tax liabilities	11	676		1,145
Total non-current liabilities		89,402	18.2%	33,666	7.8%
Total liabilities		215,435	43.9%	214,315	49.9%
Capital stock	27	7,770		7,768
Capital reserve		1,918		11,631
Retained earnings		294,430		224,452
Foreign currency translation differences		(29,137)		(28,895)
Total equity attributable to shareholders of Comet Holding AG		274,981	56.1%	214,956	50.1%
Total liabilities and shareholders' equity		490,415	100.0%	429,271	100.0%