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Consolidated Financial Statements Arbonia Group

Consolidated Statement of Comprehensive Income

in 1 000 CHF

2024

2023 restated 1

Group result

8 279

– 17 212

Other comprehensive income

Items that will not be reclassified to income statement

Remeasurements of employee benefit obligations

5 436

21 658

Deferred tax effect

– 988

– 2 266

Total items that will not be reclassified to income statement

4 448

19 392

Items that may be reclassified subsequently to income statement

Fair value adjustments from hedge accounting

14 036

Cost of hedging

– 8 851

Currency translation differences

6 124

– 58 874

Total items that may be reclassified subsequently to income statement

11 309

– 58 874

Total other comprehensive income after taxes

15 757

– 39 482

Total comprehensive income

24 036

– 56 694

Attributable to:

Shareholders of Arbonia AG

24 036

– 56 694

Total comprehensive income from continuing operations

15 571

– 18 966

Total comprehensive income from discontinued operations

8 465

– 37 728

1 see note 36

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