Consolidated statement of changes in equity

 

 

 

 

 

 

 

 

 

 

Equity attributable to shareholders of Comet Holding AG

 

 

 

 

 

 

 

 

In thousands of CHF

Note

Capital stock

Capital reserve

Retained earnings

Treasury stock

Foreign currency translation differences

Total shareholders' equity

January 1, 2023

 

7,774

3,005

354,890

(34,137)

331,532

Net income

 

15,388

15,388

Other comprehensive income

 

(5,622)

(14,981)

(20,603)

Total comprehensive income

 

9,766

(14,981)

(5,215)

Dividend payment to shareholders of Comet Holding AG

33

(28,764)

(28,764)

Alignment of capital reserve 1

 

(19)

19

Purchase of treasury stock

 

(1,949)

(1,949)

Award of treasury stock under share-based compensation plans

 

59

1,458

1,517

Share-based payments – reversal of prior-period accrued expenses

29/30

(1,453)

(1,453)

Share-based payments – accrued expenses for current period

29/30

551

551

Adjustment of withholding tax in relation to dividend payment to Comet Holding AG

 

(127)

(127)

December 31, 2023

 

7,774

2,986

334,941

(491)

(49,118)

296,092

Net income

 

35,119

35,119

Other comprehensive income

 

(5,230)

7,537

2,308

Total comprehensive income

 

29,889

7,537

37,427

Dividend payment to shareholders of Comet Holding AG

33

(7,772)

(7,772)

Purchase of treasury stock

 

(1,257)

(1,257)

Award of treasury stock under share-based compensation plans

 

78

401

479

Share-based payments – reversal of prior-period accrued expenses

29/30

(486)

(486)

Share-based payments – accrued expenses for current period

29/30

955

955

December 31, 2024

 

7,774

2,986

357,606

(1,347)

(41,580)

325,438

1 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.