- Letter to Shareholders
- Interim consolidated financial statements 2024
- Interim consolidated statement of profit or loss
- Interim consolidated statement of profit or loss and other comprehensive income
- Interim consolidated balance sheet
- Interim Consolidated statement of cash flows
- Interim Consolidated statement of changes in equity
- Notes to the consolidated financial statements
- 1 Reporting entity
- 2 Basis of preparation and material accounting policies
- 3 Change in scope of consolidation: Acquisition through business combination
- 4 Revenue from contracts with customers and reconciliation to segment information
- 5 Segment information by business segments
- 6 Operating expenses by nature
- 7 Income taxes
- 8 Shareholders’ equity and employee participation plans
- 9 principal exchanges rates
- 10 Financial instruments and fair value disclosures
- 11 Subsequent events
- Global
INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS
| Notes | 2023 | 2024 |
January to June, CHF 1,000 |
|
|
|
Sales | 4, 5 | 541,499 | 467,157 |
|
|
|
|
Cost of sales |
| (336,896) | (306,312) |
|
|
|
|
Gross profit |
| 204,603 | 160,845 |
|
|
|
|
Sales and marketing |
| (62,965) | (60,067) |
Research and development |
| (38,435) | (32,749) |
General and administration |
| (41,703) | (45,014) |
Other operating income |
| 1,575 | 2,963 |
Other operating expenses |
| - | (4) |
|
|
|
|
Operating profit | 5, 6 | 63,075 | 25,974 |
|
|
|
|
Financial income |
| 3,512 | 2,695 |
Finance cost |
| (496) | (1,762) |
Net foreign exchange (losses)/gains |
| (3,409) | 1,327 |
Financial result |
| (393) | 2,260 |
|
|
|
|
Profit before taxes |
| 62,682 | 28,234 |
|
|
|
|
Income taxes | 7 | (9,484) | (5,774) |
|
|
|
|
Profit for the period, attributable to owners of the parent |
| 53,198 | 22,460 |
|
|
|
|
Earnings per share |
|
|
|
Basic earnings per share (CHF/share) |
| 4.17 | 1.76 |
Diluted earnings per share (CHF/share) |
| 4.16 | 1.75 |
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