Financial ReportConsolidated Financial StatementsConsolidated Income statement
Consolidated Financial Statements Arbonia Group
Consolidated Income Statement
in 1 000 CHF | Note | 2023 | 2022 restated 1 |
| | | 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. | | | | | |
1 see note 36
The notes are an integral part of these consolidated financial statements.
