Consolidated statement of financial position

in thousand CHF	Note		2023		2022
Cash and cash equivalents			116,159		93,927
Trade and other receivables	13		518,293		529,479
Inventories	14		357,096		315,160
Prepaid expenses and accrued income			42,042		38,152
Current assets		34.6%	1,033,590	37.4%	976,718

Property, plant and equipment	15		259,702		249,495
Right-of-use assets	16		229,583		226,685
Intangible assets	17		1,078,503		1,100,112
Investments in associates and joint ventures	18		143,985		32,682
Financial assets	19		220,214		23,692
Deferred tax assets	12		4,946		3,258
Employee benefit assets	24		20,429		183
Non-current assets		65.4%	1,957,361	62.6%	1,636,107

Assets		100.0%	2,990,952	100.0%	2,612,825

Financial liabilities	20		70,231		218,464
Lease liabilities	16		50,484		50,173
Trade and other payables	21		417,442		355,220
Income tax payables			33,585		40,358
Accrued expenses and deferred income			195,648		211,417
Provisions	22		4,880		4,487
Current liabilities		25.8%	772,269	33.7%	880,119

Financial liabilities	20		468,569		234,848
Lease liabilities	16		185,557		183,005
Deferred tax liabilities	12		69,461		48,384
Employee benefit liabilities	24		19,221		16,813
Provisions	22		678		197
Non-current liabilities		24.9%	743,486	18.5%	483,245

Liabilities		50.7%	1,515,755	52.2%	1,363,364

Share capital	25		5,000		5,000
Reserves			1,466,419		1,240,580
Equity attributable to shareholders of Galenica Ltd.			1,471,419		1,245,580
Non-controlling interests			3,777		3,881
Shareholders' equity	25	49.3%	1,475,196	47.8%	1,249,461

Liabilities and shareholders' equity		100.0%	2,990,952	100.0%	2,612,825