Consolidated Income Statement

in 1 000 CHF	Note	2023		2022 restated¹
			in %		in %
Continuing operations
Net revenues	31	504 605	100.0	555 906	100.0
Other operating income		8 191	1.6	9 269	1.7
Capitalised own services		5 755	1.1	5 240	0.9
Changes in inventories of semi-finished and finished goods		– 4 777	– 0.9	6 361	1.1
Cost of material and goods		– 199 691	– 39.6	– 239 138	– 43.0
Personnel expenses		– 186 083	– 36.9	– 198 681	– 35.7
Other operating expenses		– 96 281	– 19.1	– 89 222	– 16.0
EBITDA	31	31 719	6.3	49 735	8.9
Depreciation, amortisation and impairments	36-40	– 28 978	– 5.7	– 25 893	– 4.7
Amortisation of intangible assets from acquisitions	36,40	– 11 600	– 2.3	– 11 419	– 2.1
EBIT	31	– 8 858	– 1.8	12 423	2.2
Financial income	51	322	0.1	1 455	0.3
Financial expenses	51	– 15 489	– 3.1	– 8 697	– 1.6
Group result before income tax	31	– 24 025	– 4.8	5 181	0.9
Income tax expense	52	9 806	1.9	– 4 683	– 0.8
Group result from continuing operations	31	– 14 219	– 2.8	498	0.1
Group result from discontinued operations after taxes	36	– 2 993	– 0.6	18 629	3.4
Group result		– 17 212	– 3.4	19 127	3.4

Attributable to:
Shareholders of Arbonia AG		– 17 212		19 127

Earnings per share from continuing operations in CHF	48	– 0.21		0.01
Earnings per share from discontinued operations in CHF	48	– 0.04		0.27
Earnings per share in CHF	48	– 0.25		0.28
Basic and diluted earnings are identical.

¹see note 36

The notes are an integral part of these consolidated financial statements.

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