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Statement of shareholders’ equity

CHF 1 000

Share capital

Capital reserves

Gains and losses recognized in other compre- hensive income

Currency translation adjust- ments

Retained earnings

Treasury shares

Total

Balance as of 01.01.2024

1 346

27 340

– 2 886

– 5 011

110 504

– 8 825

122 468

Currency translation adjustments

1 315

1 315

Gains and losses arising on revaluation of financial assets at fair value through other comprehensive income

– 320

– 320

Remeasurement of post-employment benefit obligations

– 426

– 426

Other comprehensive income

– 746

1 315

569

Group net profit

7 430

7 430

Total comprehensive income

– 746

1 315

7 430

7 999

Employee stock ownership plan

– 367

– 367

Acquisition of own shares

– 68

– 68

Disposal of own shares

– 720

2 529

1 809

Dividends and other distributions

– 15 138

– 15 138

Transactions with owners in their capacity as owners

– 16 225

2 461

– 13 764

Balance as of 30.06.2024

1 346

27 340

– 3 632

– 3 696

101 709

– 6 364

116 703

CHF 1 000

Share capital

Capital reserves

Gains and losses recognized in other compre- hensive income

Currency translation adjust- ments

Retained earnings

Treasury shares

Total

Balance at 01.01.2023

1 346

27 340

– 3 872

– 3 438

120 846

– 8 335

133 887

Currency translation adjustments

– 62

– 62

Gains and losses arising on revaluation of financial assets at fair value through other comprehensive income

80

80

Remeasurement of post-employment benefit obligations

– 148

– 148

Other comprehensive income

– 68

– 62

– 130

Group net profit

8 008

8 008

Total comprehensive income

– 68

– 62

8 008

7 878

Employee stock ownership plan

– 281

– 281

Acquisition of own shares

– 2 603

– 2 603

Disposal of own shares

– 337

4 085

3 748

Dividends and other distributions

– 26 368

– 26 368

Transactions with owners in their capacity as owners

– 26 986

1 482

– 25 504

Balance at 30.06.2023

1 346

27 340

– 3 940

– 3 500

101 868

– 6 853

116 261

The notes are an integral part of the consolidated interim financial statements.