The following tables bridge the previous year's disclosed consolidated income statement and consolidated balance sheet, showing the impact of the change in goodwill accounting policy choice.
|
CHF million |
|
Reporting half-year ended 31.12.2022 (restated) |
|
Goodwill accounting restatement |
|
Reporting half-year ended 31.12.2022 |
|
Net sales |
|
1,419.8 |
|
0.0 |
|
1,419.8 |
|
Cost of goods sold |
|
–860.4 |
|
0.0 |
|
–860.4 |
|
Gross margin |
|
559.4 |
|
0.0 |
|
559.4 |
|
Sales and marketing |
|
–240.3 |
|
0.0 |
|
–240.3 |
|
General administration |
|
–123.7 |
|
0.0 |
|
–123.7 |
|
Research and development |
|
–66.4 |
|
0.0 |
|
–66.4 |
|
Other operating income 1 |
|
4.8 |
|
0.0 |
|
4.8 |
|
Other operating expenses 1 |
|
–32.0 |
|
30.6 |
|
–1.4 |
|
Operating profit (EBIT) |
|
101.8 |
|
30.6 |
|
132.4 |
|
Result from associates |
|
–0.3 |
|
0.0 |
|
–0.3 |
|
Financial expenses |
|
–18.0 |
|
0.0 |
|
–18.0 |
|
Financial income |
|
0.6 |
|
0.0 |
|
0.6 |
|
Ordinary result |
|
0.0 |
|
0.0 |
|
0.0 |
|
Extraordinary result |
|
0.0 |
|
0.0 |
|
0.0 |
|
Profit before taxes |
|
84.1 |
|
30.6 |
|
114.7 |
|
Income taxes |
|
–29.8 |
|
0.0 |
|
–29.8 |
|
Net profit |
|
54.3 |
|
30.6 |
|
84.9 |
|
Net profit attributable to minority interests |
|
26.0 |
|
14.6 |
|
40.6 |
|
Net profit attributable to the owners of the parent |
|
28.3 |
|
16.0 |
|
44.3 |
|
Basic earnings per share in CHF |
|
6.8 |
|
3.8 |
|
10.6 |
|
Diluted earnings per share in CHF |
|
6.7 |
|
3.8 |
|
10.5 |
|
Adjusted EBITDA (Adjusted operating profit before depreciation and amortization) |
|
184.6 |
|
0.0 |
|
184.6 |
1 Other operating income, net and result from sale of subsidiaries were allocated to other operating income and expenses.
|
CHF million |
|
Reporting half-year ended 31.12.2022 (restated) |
|
Goodwill accounting restatement |
|
Reporting half-year ended 31.12.2022 |
|
Intangible assets |
|
231.9 |
|
–142.4 |
|
89.5 |
|
Investments in associates |
|
0.0 |
|
5.4 |
|
5.4 |
|
Shareholders’ equity incl. minority interests |
|
307.4 |
|
–137.0 |
|
170.4 |