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Management Report
Statement of the Chairman and the CEO
Performance in 2025
Review of 2025
Information for Investors
Strategy
Purpose and Business Model
Strategy update
Higher performing organization
Outlook for 2026
Sustainability
Introduction
Strategy and organization
Sustainability strategy and roadmap
Sustainability governance and organization
Materiality and stakeholder engagement
Environmental topics
Climate mitigation and adaptation
Climate transition plan
Energy, resource use and circular economy
Social topics
Governance topics
ESG key metrics
GRI content index
Swiss Code of Obligations content index
Basis of calculations
Assurance report
Corporate Governance
Group structure and ownership
Capital structure
Board of Directors and Executive Committee
Compensation stock ownership and loans
Shareholders participation rights
Changes of control and takover defenses
Auditors
Communication Policy
Closed periods
Contacts
Compensation
Compensation Report
Auditors Report
Financial Report
Comet Group consolidated financial statement
Consolidated statement of income
Consolidated statement of comprehensive income
Consolidated balance sheet
Consolidated statement of cash flows
Consolidated statement of changes in equity
Notes to the consolidated financial statements
Statutory auditor’s report on the audit of the consolidated financial statements
Separate financial statements of Comet Holding AG
Statement of income
Balance sheet
Statement of equity
Notes to the separate financial statements of Comet Holding AG
Board of Directors’ proposal for the appropriation of retained earnings
Report of the statutory auditor on the financial statements
Alternative performance measures (APM)
Annual Report 2025
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Sustainability
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Assurance report
Basis of calculations
Group structure and ownership