13 EARNINGS PER SHARE
The earnings per share are based on the consolidated profit for the period and the average number of shares outstanding, excluding treasury shares.
| 2023 | 2024 | ||
Average number of shares outstanding |
| 12,770,050 |
| 12,766,549 |
|
|
|
|
|
Basic earnings per share (CHF/share) |
| 10.34 |
| 5.30 |
|
|
|
|
|
Employee share option plans |
|
|
|
|
Average number of shares under option total | 51,392 |
| 58,068 |
|
Average number of shares under option dilutive | 26,492 |
| – |
|
Average adjusted exercise price | 235.02 |
| – |
|
|
|
|
|
|
Number of shares that would have been issued at market price | (18,131) |
| – |
|
|
|
|
|
|
Adjustment for dilutive share options |
| 8,361 |
| – |
|
|
|
|
|
Employee share plans |
|
|
|
|
Adjustment for contingently issuable shares (PSMP/matching shares) |
| 41,408 |
| 13,531 |
Adjustment for not vested shares (other share plans) |
| 949 |
| 1,118 |
|
|
|
|
|
Average number of shares outstanding after dilution |
| 12,820,768 |
| 12,781,198 |
|
|
|
|
|
Diluted earnings per share (CHF/share) |
| 10.30 |
| 5.29 |