Consolidated balance sheet


In thousands of CHF	Note	Dec. 31, 2023	%	Dec. 31, 2022	%
Assets
Cash and cash equivalents		86,707		125,945
Trade and other receivables	12	64,812		89,103
Other assets	13	677		1,303
Tax receivables		3,645		501
Inventories	14	103,430		122,468
Prepaid expenses	15	5,763		5,441
Total current assets		265,035	56.0%	344,761	61.9%
Property, plant and equipment	16	128,398		119,968
Right-of-use assets	17	26,400		32,401
Intangible assets	18	36,555		38,904
Other assets – non-current financial assets	13	2,239		2,826
Deferred tax assets	10	14,951		17,940
Total non-current assets		208,543	44.0%	212,039	38.1%
Total assets		473,578	100.0%	556,801	100.0%

Liabilities and shareholders' equity
Current lease liabilities	17	3,528		3,955
Trade and other payables	21	29,275		40,917
Contract liabilities	3	17,345		16,609
Other financial liabilities	13	—		11
Tax payables		4,661		17,368
Accrued expenses	22	17,100		42,188
Current provisions	23	6,009		6,955
Total current liabilities		77,919	16.5%	128,002	23.0%
Non-current debt	20	59,767		59,669
Non-current lease liabilities	17	32,219		34,242
Non-current provisions	23	255		973
Employee benefit liabilities	24	6,794		1,707
Deferred tax liabilities	10	533		676
Total non-current liabilities		99,568	21.0%	97,267	17.5%
Total liabilities		177,486	37.5%	225,269	40.5%
Capital stock	25	7,774		7,774
Capital reserve		2,986		3,005
Treasury stock		(491)		—
Retained earnings		334,941		354,890
Foreign currency translation differences		(49,118)		(34,137)
Total equity attributable to shareholders of Comet Holding AG		296,092	62.5%	331,532	59.5%
Total liabilities and shareholders' equity		473,578	100.0%	556,801	100.0%