Consolidated Statement of Changes in Equity

					Retained earnings
in CHF 1 000	Share capital	Mandatory convertible note	Capital reserves	Treasury shares	Goodwill offset	CF hedging reserve	Other	Trans- lation reserve	Total equity
Balance at 1 January 2023 reported	34 095	59 069	113 162	–2 422	-	–58	–38 916	–16 039	148 891
Restatement	-	-	-	-	–126 280	-	101 651	2 813	–21 816
Balance at 1 January 2023 restated	34 095	59 069	113 162	–2 422	–126 280	–58	62 735	–13 226	127 075
Net profit	-	-	-	-	-	-	7 722	-	7 722
Share-based payments	-	-	-	67	-	-	527	-	594
Change in Cash Flow Hedging	-	-	-	-	-	–27	-	-	–27
Goodwill offset 1)	-	-	-	-	–874	-	-	-	–874
Purchase of treasury shares	-	-	-	–1 013	-	-	-	-	–1 013
Sale of treasury shares	-	-	-	594	-	-	–8	-	586
Capital increase, creation of reserve shares 2)	17	-	46	–63	-	-	-	-	-
Translation adjustment	-	-	-	-	-	-	-	–437	–437
Balance at 30 June 2023 restated	34 112	59 069	113 208	–2 837	–127 154	–85	70 976	–13 663	133 626

					Retained earnings
in CHF 1 000	Share capital	Mandatory convertible note	Capital reserves	Treasury shares	Goodwill offset	CF hedging reserve	Other	Trans- lation reserve	Total equity
Balance at 1 January 2024 reported	34 112	59 069	113 208	–2 775	-	-	–31 815	–23 719	148 080
Restatement	-	-	-	-	–127 407	-	107 328	3 488	–16 591
Balance at 1 January 2024 restated	34 112	59 069	113 208	–2 775	–127 407	-	75 513	–20 231	131 489
Net profit	-	-	-	-	-	-	11 886	-	11 886
Share-based payments	-	-	-	347	-	-	564	-	911
Change in Cash Flow Hedging	-	-	-	-	-	164	-	-	164
Goodwill offset 1)	-	-	-	-	–15 062	-	-	-	–15 062
Purchase of treasury shares	-	-	-	–4 490	-	-	-	-	–4 490
Sale of treasury shares	-	-	-	1 182	-	-	29	-	1 211
Conversion of mandatory convertible note 2)	674	–3 204	2 530	-	-	-	-	-	-
Transaction costs on conversion of mandatory convertible note	-	60	–103	-	-	-	-	-	–43
Translation adjustment	-	-	-	-	-	-	-	4 990	4 990
Balance at 30 June 2024	34 786	55 925	115 635	–5 736	–142 469	164	87 992	–15 241	131 056

1) Refer to note "5 Change in Scope of Consolidation".

2) Refer to note "6 Equity".

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Consolidated cash flow statement

Notes 1–7

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