Statement of changes in equity
In thousands of CHF | Share capital | Statutory capital reserve | Statutory earnings reserve | Treasury shares | Retained earnings | Total shareholders' equity |
December 31, 2022 | 7,774 | 3,005 | 4,967 | - | 132,379 | 148,124 |
Net income | - | - | - | - | 27,618 | 27,618 |
Dividend payment to shareholders of Comet Holding AG | - | - | - | - | (28,764) | (28,764) |
Purchase of treasury shares | - | - | - | (1,949) | - | (1,949) |
Award of treasury shares under share-based compensation plans | - | - | - | 1,458 | 59 | 1,517 |
Alignment of capital reserve1 | - | (19) | - | - | 19 | - |
December 31, 2023 | 7,774 | 2,986 | 4,967 | (491) | 131,311 | 146,546 |
Net income | - | - | - | - | 15,614 | 15,614 |
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 | - | - | - | 401 | 78 | 479 |
December 31, 2024 | 7,774 | 2,986 | 4,967 | (1,347) | 139,231 | 153,611 |
Net income | - | - | - | - | 16,509 | 16,509 |
Dividend payment to shareholders of Comet Holding AG | - | - | - | - | (11,654) | (11,654) |
Purchase of treasury shares2 | - | - | - | (439) | (439) | |
Award of treasury shares under share-based compensation plans | - | - | - | 859 | (303) | 556 |
December 31, 2025 | 7,774 | 2,986 | 4,967 | (927) | 143,783 | 158,583 |
1In fiscal year 2023, the amount of the capital reserve reported in these financial statements was aligned to the amount of the capital reserve reported to the tax authorities.
2In the year under review, two treasury share purchase transactions were made: one on August 5, 2025, at a price of CHF 194.19 per share, and another on November 18, 2025, at a price of CHF 188.91 per share.