— Financial reporting — Consolidated income statement
Consolidated income statement
January 1 – June 30
| millions of CHF | 
 | Notes | 
 | 2023 | 
 | 2022 1) | 
 | 
| Revenue | 
 | 3 | 
 | 248.1 | 
 | 250.6 | 
 | 
| Cost of goods sold | 
 | 
 | 
 | –166.1 | 
 | –151.4 | 
 | 
| Gross profit | 
 | 
 | 
 | 82.0 | 
 | 99.2 | 
 | 
| Selling and administrative expenses | 
 | 
 | 
 | –57.2 | 
 | –52.5 | 
 | 
| Research and development expenses | 
 | 
 | 
 | –12.9 | 
 | –12.3 | 
 | 
| Other operating income/(expenses), net | 
 | 5 | 
 | 2.5 | 
 | –17.6 | 
 | 
| Operating income | 
 | 
 | 
 | 14.5 | 
 | 16.9 | 
 | 
| Interest income | 
 | 6 | 
 | 0.3 | 
 | 0.0 | 
 | 
| Interest expenses | 
 | 6 | 
 | –4.2 | 
 | –3.0 | 
 | 
| Other financial income/(expenses), net | 
 | 6 | 
 | –1.6 | 
 | –0.2 | 
 | 
| Income before tax expenses | 
 | 
 | 
 | 9.0 | 
 | 13.7 | 
 | 
| Income tax expenses | 
 | 7 | 
 | –1.7 | 
 | –4.5 | 
 | 
| Total net income | 
 | 
 | 
 | 7.3 | 
 | 9.2 | 
 | 
| 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
| Earnings per share (in CHF) | 
 | 
 | 
 | 
 | 
 | 
 | 
 | 
| Basic earnings per share | 
 | 
 | 
 | 0.18 | 
 | 0.23 | 
 | 
| Diluted earnings per share | 
 | 
 | 
 | 0.18 | 
 | 0.22 | 
 | 
1) The numbers as of June 30, 2022, have been adjusted following the deconsolidation of medmix Poland. A reconciliation to the previously published numbers is provided in note 14.