— Financial reporting — Consolidated income statement
Consolidated income statement
January 1 – June 30
|
millions of CHF |
|
Notes |
|
2022 |
|
2021 |
|
|
Revenue |
|
3 |
|
250.6 |
|
228.3 |
|
|
Cost of goods sold |
|
|
|
–152.7 |
|
–136.5 |
|
|
Gross profit |
|
|
|
97.9 |
|
91.8 |
|
|
Selling and administrative expenses |
|
|
|
–52.7 |
|
–46.9 |
|
|
Research and development expenses |
|
|
|
–12.3 |
|
–12.2 |
|
|
Other operating income / (expenses), net |
|
5 |
|
–1.7 |
|
–1.5 |
|
|
Operating income (EBIT) |
|
|
|
31.3 |
|
31.3 |
|
|
Interest and securities income |
|
6 |
|
0.0 |
|
0.0 |
|
|
Interest expenses |
|
6 |
|
–3.0 |
|
–4.1 |
|
|
Other financial income / (expenses), net |
|
6 |
|
–0.3 |
|
0.1 |
|
|
Income before income tax expenses |
|
|
|
28.0 |
|
27.3 |
|
|
Income tax expenses |
|
7 |
|
–4.2 |
|
–4.5 |
|
|
Net income |
|
|
|
23.8 |
|
22.7 |
|
|
|
|
|
|
|
|
|
|
|
Earnings per share (in CHF) 1) |
|
|
|
|
|
|
|
|
Basic earnings per share |
|
|
|
0.58 |
|
0.55 |
|
|
Diluted earnings per share |
|
|
|
0.58 |
|
0.55 |
|
1) The earnings per share calculation as of June 30, 2021, is based the on pro forma number of shares at the spin-off rather than historical and is a continuation of the carve-out financial statements.