Consolidated balance sheet
|
|
|
|
|
|
|
|
|
In thousands of CHF |
Note |
Dec. 31, 2024 |
% |
|
Dec. 31, 2023 |
% |
|
Assets |
|
|
|
|
|
|
|
Cash and cash equivalents |
|
113,744 |
|
|
86,707 |
|
|
Trade and other receivables |
12 |
87,537 |
|
|
64,812 |
|
|
Other assets |
13 |
329 |
|
|
677 |
|
|
Tax receivables |
|
1,776 |
|
|
3,645 |
|
|
Inventories |
14 |
106,798 |
|
|
103,430 |
|
|
Prepaid expenses |
15 |
6,488 |
|
|
5,763 |
|
|
Total current assets |
|
316,673 |
59.6% |
|
265,035 |
56.0% |
|
Property, plant and equipment |
16 |
125,715 |
|
|
128,398 |
|
|
Right-of-use assets |
17 |
30,337 |
|
|
26,400 |
|
|
Intangible assets |
18 |
35,159 |
|
|
36,555 |
|
|
Other assets – non-current financial assets |
13 |
1,769 |
|
|
2,239 |
|
|
Deferred tax assets |
10 |
21,517 |
|
|
14,951 |
|
|
Total non-current assets |
|
214,496 |
40.4% |
|
208,543 |
44.0% |
|
Total assets |
|
531,169 |
100.0% |
|
473,578 |
100.0% |
|
|
|
|
|
|
|
|
|
Liabilities and shareholders' equity |
|
|
|
|
|
|
|
Current lease liabilities |
17 |
5,405 |
|
|
3,528 |
|
|
Trade and other payables |
21 |
40,967 |
|
|
29,275 |
|
|
Contract liabilities |
3 |
16,228 |
|
|
17,345 |
|
|
Other financial liabilities |
13 |
1,001 |
|
|
— |
|
|
Tax payables |
|
6,823 |
|
|
4,661 |
|
|
Accrued expenses |
22 |
23,764 |
|
|
17,100 |
|
|
Current provisions |
23 |
5,761 |
|
|
6,009 |
|
|
Total current liabilities |
|
99,949 |
18.8% |
|
77,919 |
16.5% |
|
Non-current debt |
20 |
59,868 |
|
|
59,767 |
|
|
Non-current lease liabilities |
17 |
32,339 |
|
|
32,219 |
|
|
Non-current provisions |
23 |
275 |
|
|
255 |
|
|
Employee benefit liabilities |
24 |
12,547 |
|
|
6,794 |
|
|
Deferred tax liabilities |
10 |
754 |
|
|
533 |
|
|
Total non-current liabilities |
|
105,782 |
19.9% |
|
99,568 |
21.0% |
|
Total liabilities |
|
205,731 |
38.7% |
|
177,486 |
37.5% |
|
Capital stock |
25 |
7,774 |
|
|
7,774 |
|
|
Capital reserve |
|
2,986 |
|
|
2,986 |
|
|
Treasury stock |
|
(1,347) |
|
|
(491) |
|
|
Retained earnings |
|
357,606 |
|
|
334,941 |
|
|
Foreign currency translation differences |
|
(41,580) |
|
|
(49,118) |
|
|
Total equity attributable to shareholders of Comet Holding AG |
|
325,438 |
61.3% |
|
296,092 |
62.5% |
|
Total liabilities and shareholders' equity |
|
531,169 |
100.0% |
|
473,578 |
100.0% |