- 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
8 SHAREHOLDERS’ EQUITY AND EMPLOYEE PARTICIPATION PLANS
8.1 CONDITIONAL SHARE CAPITAL RESERVED FOR EMPLOYEE PARTICIPATION PLANS
|
| 2023 | 2024 |
Shares (each share has a nominal value of CHF 0.10) |
|
|
|
Balance at January 1 |
| 221,771 | 170,125 |
New shares issued based on employee participation plans |
| (48,565) | (39,622) |
|
|
|
|
Balance at June 30 |
| 173,206 | 130,503 |
|
|
|
|
Maximum of employee share options and employee shares outstanding |
| 123,410 | 136,656 |
8.2 EMPLOYEE SHARE OPTION PLANS
(See note 12.4.1 of the consolidated financial statements 2023 for the terms and principal conditions)
Movements in employee share options:
|
| 2023 | 2024 |
Employee share options |
|
|
|
Balance at January 1 |
| 56,219 | 59,059 |
Exercised |
| (6,407) | (3,893) |
Forfeited or expired |
| (1,329) | (1,188) |
|
|
|
|
Balance at June 30 |
| 48,483 | 53,978 |
|
|
|
|
Thereof exercisable at period-end |
| 30,728 | 30,797 |
8.3 EMPLOYEE SHARE PLANS (PERFORMANCE SHARE MATCHING PLANS [PSMP] AND OTHER SHARE PLANS)
(See note 12.4.2 of the consolidated financial statements 2023 for the terms and principal conditions)
Movements in employee shares:
|
|
| 2023 | 2024 |
Employee shares |
|
|
|
|
Balance at January 1 |
|
| 98,276 | 95,977 |
PSMP Management | Plan 2020 and 2021 | Matching shares vested and transferred | (30,341) | (22,058) |
PSMP Management | Plan 2023 and 2024 | Initial shares granted and transferred (blocked) | 10,700 | 12,771 |
PSMP Management | Plan 2022 and 2024 | Maximum of matching shares granted | 26,750 | 31,928 |
PSMP Management | All plans | Matching shares forfeited | (387) | (2,363) |
PSMP Management | All plans | Shares deblocked | (29) | (26) |
Board of Directors | Plan 2022 and 2023 | Shares vested and transferred | (972) | (937) |
Board of Directors | Plan 2023 and 2024 | Shares granted | 937 | 1,208 |
|
|
|
|
|
Balance at June 30 |
|
| 104,934 | 116,500 |
|
|
|
|
|
Thereof vested and transferred, but blocked until the end of the performance period | 30,007 | 33,822 | ||
8.4 DIVIDENDS PAID
| 2023 | 2024 |
Number of shares eligible for dividend and payout | 12,766,934 | 12,773,441 |
Dividends paid (CHF/share) | 1.45 | 1.50 |
Payout from statutory capital contribution reserve (CHF/share) | 1.45 | 1.50 |
8.5 MOVEMENTS IN SHARES OUTSTANDING
| Shares issued | Treasury shares | Shares outstanding |
Shares (each share has a nominal value of CHF 0.10) |
|
|
|
Balance at January 1, 2023 | 12,731,441 | - | 12,731,441 |
New shares issued based on employee participation plans | 48,565 | - | 48,565 |
|
|
|
|
Balance at June 30, 2023 | 12,780,006 | - | 12,780,006 |
|
|
|
|
Balance at January 1, 2024 | 12,783,087 | - | 12,783,087 |
New shares issued based on employee participation plans | 39,622 | - | 39,622 |
Purchase of treasury shares | - | (34,100) | (34,100) |
|
|
|
|
Balance at June 30, 2024 | 12,822,709 | (34,100) | 12,788,609 |
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