Consolidated statement of changes in equity
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Equity attributable to shareholders of Comet Holding AG |
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In thousands of CHF |
Capital stock |
Capital reserve |
Retained earnings |
Treasury stock |
Foreign currency translation differences |
Total shareholders' equity |
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|
January 1, 2022 |
|
7,770 |
1,918 |
294,430 |
— |
(29,137) |
274,981 |
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Net income |
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— |
— |
78,109 |
— |
— |
78,109 |
|
Other comprehensive income |
|
— |
— |
9,404 |
— |
(5,000) |
4,404 |
|
Total comprehensive income |
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— |
— |
87,512 |
— |
(5,000) |
82,513 |
|
Dividend payment to shareholders of Comet Holding AG |
— |
— |
(27,193) |
— |
— |
(27,193) |
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|
Alignment of capital reserve 1 |
|
— |
(8) |
8 |
— |
— |
— |
|
Increase in capital (for stock compensation) |
|
4 |
1,095 |
(1,192) |
— |
— |
(93) |
|
Share-based payments |
— |
— |
1,324 |
— |
— |
1,324 |
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December 31, 2022 |
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7,774 |
3,005 |
354,890 |
— |
(34,137) |
331,532 |
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Net income |
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— |
— |
15,388 |
— |
— |
15,388 |
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Other comprehensive income |
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— |
— |
(5,622) |
— |
(14,981) |
(20,603) |
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Total comprehensive income |
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— |
— |
9,766 |
— |
(14,981) |
(5,215) |
|
Dividend payment to shareholders of Comet Holding AG |
— |
— |
(28,764) |
— |
— |
(28,764) |
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Alignment of capital reserve 1 |
|
— |
(19) |
19 |
— |
— |
— |
|
Purchase of treasury stock |
|
— |
— |
— |
(1,949) |
— |
(1,949) |
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Award of treasury stock under share-based compensation plans |
|
— |
— |
59 |
1,458 |
— |
1,517 |
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Share-based payments – reversal of prior-period accrued expenses |
— |
— |
(1,453) |
— |
— |
(1,453) |
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|
Share-based payments - accrued expenses for current period |
— |
— |
551 |
— |
— |
551 |
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Adjustment of withholding tax in relation to dividend payment to Comet Holding AG |
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— |
— |
(127) |
— |
— |
(127) |
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December 31, 2023 |
|
7,774 |
2,986 |
334,941 |
(491) |
(49,118) |
296,092 |
1 In the year under review and in the prior year, the amount of the capital reserve reported in the consolidated financial statements was aligned to that of the capital reserve reported in the separate financial statements of Comet Holding AG.