Consolidated statement of changes in equity
Equity attributable to shareholders of Comet Holding AG | |||||||
In thousands of CHF | Share capital | Capital reserve | Retained earnings | Treasury shares | Foreign currency translation differences | Total shareholders' equity | |
January 1, 2024 | 7,774 | 2,986 | 334,941 | (491) | (49,118) | 296,092 | |
Net income restated1 | — | — | 32,779 | — | — | 32,779 | |
Other comprehensive income | — | — | (5,230) | — | 7,537 | 2,308 | |
Total comprehensive income restated1 | — | — | 27,549 | — | 7,537 | 35,087 | |
Dividend payment to shareholders of Comet Holding AG | — | — | (7,772) | — | — | (7,772) | |
Purchase of treasury shares | — | — | — | (1,257) | — | (1,257) | |
Award of treasury shares under share-based compensation plans | — | — | 78 | 401 | — | 479 | |
Share-based payments – reversal of prior-period accrued expenses | — | — | (486) | — | — | (486) | |
Share-based payments – accrued expenses for current period | — | — | 955 | — | — | 955 | |
December 31, 2024 restated1 | 7,774 | 2,986 | 355,266 | (1,347) | (41,580) | 323,098 | |
Net income | — | — | 12,208 | — | — | 12,208 | |
Other comprehensive income | — | — | 1,120 | — | (16,628) | (15,508) | |
Total comprehensive income | — | — | 13,328 | — | (16,628) | (3,299) | |
Dividend payment to shareholders of Comet Holding AG | — | — | (11,654) | — | — | (11,654) | |
Purchase of treasury shares | — | — | — | (439) | — | (439) | |
Award of treasury shares under share-based compensation plans | — | — | (559) | 859 | — | 300 | |
Share-based payments – reversal of prior-period accrued expenses | — | — | (779) | — | — | (779) | |
Share-based payments – accrued expenses for current period | — | — | 1,418 | — | — | 1,418 | |
Functional currency translation adjustment and foreign currency adjustment due to restatement | — | — | 124 | — | — | 124 | |
December 31, 2025 | 7,774 | 2,986 | 357,144 | (927) | (58,208) | 308,769 | |
1Further explanations on the restatement are set out in note 2.3, “Restatement”.