— Financial reporting — Consolidated balance sheet

Consolidated balance sheet

December 31

millions of CHF	Notes	2021	2020 1)
Non-current assets
Goodwill	12	258.0	265.4
Other intangible assets	12	135.9	158.7
Property, plant and equipment	13	163.3	161.0
Lease assets	14	66.2	46.1
Non-current financial assets		0.1	0.0
Defined benefit assets	8	6.9	–
Non-current receivables		0.0	–
Deferred income tax assets	11	4.2	6.2
Total non-current assets		634.7	637.5

Current assets
Inventories	16	79.2	63.0
Current income tax receivables		0.0	1.8
Advance payments to suppliers		5.5	3.7
Trade accounts receivable	18	28.5	26.1
Other current receivables and prepaid expenses	19	16.6	13.6
Current financial assets		0.2	31.4
Cash and cash equivalents	20	209.8	14.8
Total current assets		339.7	154.5

Total assets		974.4	792.0

Equity
Share capital		0.4	–
Reserves		533.5	333.4
Equity attributable to shareholders of medmix Ltd	21	533.9	333.4
Total equity	21	533.9	333.4

Non-current liabilities
Non-current borrowings	23	238.9	239.5
Non-current lease liabilities	14	57.8	39.9
Deferred income tax liabilities	11	19.6	26.7
Non-current income tax liabilities	11	1.7	2.1
Defined benefit obligations	8	1.5	8.3
Non-current provisions	24	3.5	4.5
Other non-current liabilities		0.0	1.0
Total non-current liabilities		323.1	322.0

Current liabilities
Current borrowings	23	16.3	46.5
Current lease liabilities	14	7.9	6.4
Current income tax liabilities	11	8.9	4.8
Current provisions	24	7.2	15.4
Contract liabilities	17	4.3	5.0
Trade accounts payable		41.1	29.8
Other current and accrued liabilities	25	31.7	28.7
Total current liabilities		117.4	136.6
Total liabilities		440.5	458.6

Total equity and liabilities		974.4	792.0

1) The balance sheet as of December 31, 2020, has been adjusted following the finalization of the valuation of the contingent consideration related to acquisitions in 2020. A reconciliation to the previously published balance sheet is provided in note 4.