Annual Report 2025/Financial Report/Comet Group consolidated financial statement/Consolidated balance sheet

Consolidated balance sheet


In thousands of CHF	Note	Dec. 31, 2025	%	Dec. 31, 2024 restated¹	% restated¹
Assets
Cash and cash equivalents		96,587		113,744
Trade and other receivables	12	76,304		87,537
Current financial assets	13	481		329
Tax receivables		2,784		1,776
Inventories	14	89,481		104,748
Prepaid expenses	15	6,890		6,488
Total current assets		272,527	54.4%	314,623	59.5%
Property, plant and equipment	16	150,172		125,715
Right-of-use assets	17	25,229		30,337
Intangible assets	18	33,239		35,159
Non-current financial assets	13	1,434		1,769
Deferred tax assets	10	18,319		21,546
Total non-current assets		228,393	45.6%	214,525	40.5%
Total assets		500,920	100.0%	529,148	100.0%

Liabilities and shareholders' equity
Current debt (interest-bearing)	20	59,970		—
Current lease liabilities	17	5,485		5,405
Trade and other payables	21	45,195		40,967
Contract liabilities	3	14,311		16,228
Other financial liabilities	13	18		1,001
Tax payables		2,699		6,823
Accrued expenses and deferred revenue	22	20,735		23,984
Current provisions	23	5,567		5,860
Total current liabilities		153,980	30.7%	100,268	18.9%
Non-current debt (interest-bearing)	20	—		59,868
Non-current lease liabilities	17	25,845		32,339
Non-current provisions	23	299		275
Employee benefit liabilities	24	11,313		12,547
Deferred tax liabilities	10	714		754
Total non-current liabilities		38,171	7.6%	105,782	20.0%
Total liabilities		192,151	38.4%	206,050	38.9%
Share capital	25	7,774		7,774
Capital reserve		2,986		2,986
Treasury shares		(927)		(1,347)
Retained earnings		357,144		355,266
Foreign currency translation differences		(58,208)		(41,580)
Total equity attributable to shareholders of Comet Holding AG		308,769	61.6%	323,098	61.1%
Total liabilities and shareholders' equity		500,920	100.0%	529,148	100.0%

1Further explanations on the restatement are set out in note 2.3, “Restatement”.

Consolidated statement of comprehensive income

Consolidated statement of cash flows