Consolidated statement of financial position

in thousand CHF	Note		2022		2021 (Restated)
Cash and cash equivalents			93,927		164,982
Trade and other receivables	13		529,479		461,108
Inventories	12		315,160		295,070
Prepaid expenses and accrued income			38,152		42,336
Current assets		37.4%	976,718	37.6%	963,496

Property, plant and equipment	14		249,495		244,549 1)
Right-of-use assets	15		226,685		215,496
Intangible assets	16		1,100,112		1,020,666 1)
Investments in associates and joint ventures	17		32,682		30,696
Financial assets	18		23,692		19,152
Deferred tax assets	11		3,258		4,747
Employee benefit assets	23		183		67,000
Non-current assets		62.6%	1,636,107	62.4%	1,602,306 1)

Assets		100.0%	2,612,825	100.0%	2,565,802 1)

Financial liabilities	19		218,464		43,052
Lease liabilities	15		50,173		49,717
Trade and other payables	20		355,220		364,043
Income tax payables			40,358		29,442
Accrued expenses and deferred income			211,417		176,147
Provisions	21		4,487		2,498
Current liabilities		33.7%	880,119	25.9%	664,899

Financial liabilities	19		234,848		406,544
Lease liabilities	15		183,005		173,334
Deferred tax liabilities	11		48,384		60,071 1)
Employee benefit liabilities	23		16,813		25,967
Provisions	21		197		1,310
Non-current liabilities		18.5%	483,245	26.0%	667,226 1)

Liabilities		52.2%	1,363,364	51.9%	1,332,125 1)

Share capital	24		5,000		5,000
Reserves			1,240,580		1,222,538
Equity attributable to shareholders of Galenica Ltd.			1,245,580		1,227,538
Non-controlling interests			3,881		6,140
Shareholders' equity	24	47.8%	1,249,461	48.1%	1,233,677

Liabilities and shareholders' equity		100.0%	2,612,825	100.0%	2,565,802 1)

1) Figures restated (refer to note 2)