Consolidated Income Statement

in 1 000 CHF	Note	2024		2023 restated¹
			in %		in %
Continuing operations
Net revenues	31	556 308	100.0	504 605	100.0
Other operating income	39	36 353	6.5	8 539	1.7
Capitalised own services		5 185	0.9	5 755	1.1
Changes in inventories of semi-finished and finished goods		– 615	– 0.1	– 4 777	– 0.9
Cost of material and goods		– 215 957	– 38.8	– 199 691	– 39.6
Personnel expenses		– 209 702	– 37.7	– 186 155	– 36.9
Other operating expenses		– 105 301	– 18.9	– 96 390	– 19.1
EBITDA	31	66 271	11.9	31 886	6.3
Depreciation, amortisation and impairments	36,37,38,39,40	– 33 328	– 6.0	– 28 993	– 5.7
Amortisation of intangible assets from acquisitions	36,40	– 16 032	– 2.9	– 11 600	– 2.3
EBIT	31	16 912	3.0	– 8 707	– 1.7
Financial income	51	4 736	0.9	322	0.1
Financial expenses	51	– 13 500	– 2.4	– 15 489	– 3.1
Group result before income tax	31	8 148	1.5	– 23 874	– 4.7
Income tax expense	52	– 5 400	– 1.0	9 782	1.9
Group result from continuing operations	31	2 748	0.5	– 14 092	– 2.8
Group result from discontinued operations after taxes	36	5 531	1.0	– 3 120	– 0.6
Group result		8 279	1.5	– 17 212	– 3.4

Attributable to:
Shareholders of Arbonia AG		8 279		– 17 212

Earnings per share from continuing operations in CHF	48	0.04		– 0.20
Earnings per share from discontinued operations in CHF	48	0.08		– 0.05
Earnings per share in CHF	48	0.12		– 0.25
Basic and diluted earnings are identical.

¹ see note 36

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

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