Consolidated Statement of Changes in Equity

Retained earnings

in CHF million

Share capital

Mandatory convertible note

Capital reserves

Treasury shares

Goodwill offset

CF hedging reserve

Other

Trans- lation reserve

Total equity

Balance at 1 January 2025

45.6

5.3

154.8

–5.7

–151.2

0.1

104.2

–16.4

136.7

Net profit

-

-

-

-

-

-

8.5

-

8.5

Share-based payments

-

-

–0.3

1.0

-

-

0.4

-

1.0

Change in cash flow hedging

-

-

-

-

-

–0.1

-

-

–0.1

Goodwill offset 1)

-

-

-

-

8.9

-

-

-

8.9

Purchase of treasury shares

-

-

-

–2.2

-

-

-

-

–2.2

Sale of treasury shares

-

-

0.3

2.4

-

-

-

-

2.7

Conversion of mandatory convertible note 2)

1.0

–4.7

3.7

-

-

-

-

-

-

Transaction costs on issuance of mandatory convertible note

-

0.1

–0.2

-

-

-

-

-

–0.1

Translation adjustment

-

-

-

-

-

-

-

–5.5

–5.5

Balance at 30 June 2025

46.6

0.6

158.4

–4.6

–142.3

-

113.0

–22.0

149.8

Retained earnings

in CHF million

Share capital

Mandatory convertible note

Capital reserves

Treasury shares

Goodwill offset

CF hedging reserve

Other

Trans- lation reserve

Total equity

Balance at 1 January 2026

46.7

0.4

160.3

–4.6

–149.6

-

121.5

–23.7

151.0

Net profit

-

-

-

-

-

-

6.5

-

6.5

Share-based payments

-

-

0.0

1.4

-

-

0.3

-

1.7

Goodwill offset 1)

-

-

-

-

2.0

-

0.0

-

2.0

Purchase of treasury shares

-

-

-

–5.4

-

-

-

-

–5.4

Sale of treasury shares

-

-

–0.1

5.1

-

-

-

-

5.0

Conversion of mandatory convertible note 2)

0.0

–0.0

0.0

-

-

-

-

-

-

Translation adjustment

-

-

-

-

-

-

-

–0.6

–0.6

Balance at 30 June 2026

46.7

0.4

160.2

–3.4

–147.5

-

128.3

–24.2

160.5

1)Refer to note 4: "Change in Scope of Consolidation".

2)Refer to note 5: "Equity".

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