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Consolidated Financial Statements Arbonia Group

Consolidated Statement of Changes in Equity

in 1 000 CHF

Note

Share capital

Share premium

Treasury shares

Other reserves

Retained earnings

Total share- holders' equity

Balance at 01/ 01/ 2023

291 787

485 968

– 15 514

– 127 430

352 731

987 542

Group result

– 17 212

– 17 212

Total other comprehensive income after taxes

50

– 58 874

19 392

– 39 482

Total comprehensive income

– 58 874

2 180

– 56 694

Distribution from capital contribution reserves and dividend

– 10 217

– 10 217

– 20 434

Changes in treasury shares

49

12 924

– 3 400

9 524

Share based payments

56

1 201

– 168

1 033

Total transactions with owners

– 10 217

14 125

– 13 785

– 9 877

Balance at 31/ 12/ 2023

291 787

475 751

– 1 389

– 186 304

341 126

920 971

Group result

8 279

8 279

Total other comprehensive income after taxes

50

11 309

4 448

15 757

Total comprehensive income

11 309

12 727

24 036

Changes in treasury shares

49

– 67

– 1

– 68

Share based payments

56

1 182

297

1 479

Total transactions with owners

1 115

296

1 411

Balance at 31/ 12/ 2024

291 787

475 751

– 274

– 174 995

354 149

946 418

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