Consolidated statement of income

In thousands of CHF

Note

2025

%

2024 restated1

% restated1

Net sales

3

457,044

445,362

Cost of sales

(283,367)

(254,631)

Gross profit

173,677

38.0%

190,731

42.8%

Other operating income

5

6,486

1.4%

6,708

1.5%

Development expenses

7

(65,296)

(14.3%)

(67,258)

(15.1%)

Marketing and selling expenses

(50,449)

(11.0%)

(51,917)

(11.7%)

General and administrative expenses

(39,862)

(8.7%)

(42,403)

(9.5%)

Operating income

24,556

5.4%

35,861

8.1%

Interest income

9

2,321

0.5%

2,587

0.6%

Interest expense

9

(1,986)

(0.4%)

(2,084)

(0.5%)

Other financial expenses

9

(325)

(0.1%)

(258)

(0.1%)

Net gains or (losses) on derivative fair value

9

1,326

0.3%

(1,412)

(0.3%)

Net gains or (losses) on foreign exchange

9

(5,538)

(1.2%)

3,173

0.7%

Income before tax

20,354

4.5%

37,867

8.5%

Income tax

10

(8,146)

(1.8%)

(5,087)

(1.1%)

Net income

12,208

2.7%

32,779

7.4%

Earnings per share in CHF, diluted and basic

11

1.57

4.22

Operating income

24,556

5.4%

35,861

8.1%

Depreciation, amortization and impairment

8

21,779

4.8%

22,150

5.0%

EBITDA

46,335

10.1%

58,011

13.0%

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