Consolidated statement of income
|
|
|
|
|
|
|
|
|
In thousands of CHF |
Note |
2024 |
% |
|
2023 |
% |
|
Net sales |
3 |
445,362 |
|
|
397,453 |
|
|
Cost of sales |
|
(252,262) |
|
|
(234,527) |
|
|
Gross profit |
|
193,100 |
43.4% |
|
162,926 |
41.0% |
|
Other operating income |
5 |
6,708 |
1.5% |
|
7,843 |
2.0% |
|
Development expenses |
7 |
(67,258) |
– 15.1% |
|
(60,712) |
– 15.3% |
|
Marketing and selling expenses |
|
(51,917) |
– 11.7% |
|
(45,725) |
– 11.5% |
|
General and administrative expenses |
|
(42,403) |
– 9.5% |
|
(39,354) |
– 9.9% |
|
Operating income |
|
38,229 |
8.6% |
|
24,978 |
6.3% |
|
Interest income |
9 |
2,587 |
0.6% |
|
1,632 |
0.4% |
|
Interest expenses |
9 |
(2,084) |
– 0.5% |
|
(2,214) |
– 0.6% |
|
Other financial expenses |
9 |
(258) |
– 0.1% |
|
(178) |
– 0.0% |
|
Net gains or (losses) on derivative fair value |
9 |
(1,412) |
– 0.3% |
|
1,791 |
0.5% |
|
Net gains or (losses) on foreign exchange |
9 |
3,173 |
0.7% |
|
(7,014) |
– 1.8% |
|
Income before tax |
|
40,235 |
9.0% |
|
18,994 |
4.8% |
|
Income tax |
10 |
(5,116) |
– 1.1% |
|
(3,606) |
– 0.9% |
|
Net income |
|
35,119 |
7.9% |
|
15,388 |
3.9% |
|
Earnings per share in CHF, diluted and basic |
11 |
4.52 |
|
|
1.98 |
|
|
|
|
|
|
|
|
|
|
Operating income |
|
38,229 |
8.6% |
|
24,978 |
6.3% |
|
Depreciation, amortization and impairment |
8 |
22,150 |
5.0% |
|
20,018 |
5.0% |
|
EBITDA |
|
60,380 |
13.6% |
|
44,996 |
11.3% |