Consolidated balance sheet
|
|
|
|
|
|
|
|
|
In thousands of CHF |
Note |
Dec. 31, 2022 |
% |
|
Dec. 31, 2021 |
% |
|
Assets |
|
|
|
|
|
|
|
Cash and cash equivalents |
|
125,945 |
|
|
115,533 |
|
|
Trade and other receivables 1 |
12 |
89,103 |
|
|
72,692 |
|
|
Other assets |
13 |
1,303 |
|
|
1,925 |
|
|
Tax receivables |
|
501 |
|
|
2,612 |
|
|
Inventories |
14 |
122,468 |
|
|
99,268 |
|
|
Prepaid expenses |
15 |
5,441 |
|
|
4,269 |
|
|
Total current assets |
|
344,761 |
61.9% |
|
296,299 |
61.4% |
|
Property, plant and equipment |
16 |
119,968 |
|
|
111,703 |
|
|
Right-of-use assets |
17 |
32,401 |
|
|
18,791 |
|
|
Intangible assets |
18 |
38,904 |
|
|
41,027 |
|
|
Other assets – non-current financial assets |
13 |
2,826 |
|
|
3,122 |
|
|
Deferred tax assets |
10 |
17,940 |
|
|
11,398 |
|
|
Total non-current assets |
|
212,039 |
38.1% |
|
186,042 |
38.6% |
|
Total assets |
|
556,801 |
100.0% |
|
482,341 |
100.0% |
|
|
|
|
|
|
|
|
|
Liabilities and shareholders' equity |
|
|
|
|
|
|
|
Current lease liabilities |
17 |
3,955 |
|
|
3,949 |
|
|
Trade and other payables |
21 |
40,917 |
|
|
36,437 |
|
|
Contract liabilities 1 |
3 |
16,609 |
|
|
27,086 |
|
|
Other financial liabilities |
13 |
11 |
|
|
894 |
|
|
Tax payables |
|
17,368 |
|
|
7,132 |
|
|
Accrued expenses |
22 |
42,188 |
|
|
35,716 |
|
|
Current provisions |
23 |
6,955 |
|
|
6,743 |
|
|
Total current liabilities |
|
128,002 |
23.0% |
|
117,957 |
24.5% |
|
Non-current debt |
20 |
59,669 |
|
|
59,571 |
|
|
Non-current lease liabilities |
17 |
34,242 |
|
|
15,891 |
|
|
Non-current provisions |
23 |
973 |
|
|
267 |
|
|
Employee benefit plan liabilities |
24 |
1,707 |
|
|
12,997 |
|
|
Deferred tax liabilities |
10 |
676 |
|
|
676 |
|
|
Total non-current liabilities |
|
97,267 |
17.5% |
|
89,402 |
18.5% |
|
Total liabilities |
|
225,269 |
40.5% |
|
207,359 |
43.0% |
|
Capital stock |
25 |
7,774 |
|
|
7,770 |
|
|
Capital reserve |
|
3,005 |
|
|
1,918 |
|
|
Retained earnings |
|
354,890 |
|
|
294,430 |
|
|
Foreign currency translation differences |
|
(34,137) |
|
|
(29,137) |
|
|
Total equity attributable to shareholders of Comet Holding AG |
|
331,532 |
59.5% |
|
274,981 |
57.0% |
|
Total liabilities and shareholders' equity |
|
556,801 |
100.0% |
|
482,341 |
100.0% |
1 In the year under review and in the prior year, the IXS division's prepayments from customers in "contract liabilities" were netted with already invoiced contract assets in "trade and other receivables" (see note 2.3).