Statement of financial position of Galenica Ltd.

in thousand CHF		2023		2022
Cash and cash equivalents		12		32,607
Receivables
– Third parties		1,190		585
– Group companies		29,777		82
Prepaid expenses and accrued income
– Third parties		5,664		5,322
– Group companies		–		500
Current assets	2.6%	36,643	3.1%	39,096

Financial assets		198,551		85,713
Investments		1,082,364		1,064,752
Property, plant and equipment		12,269		14,023
Intangible assets		53,726		49,197
Non-current assets	97.4%	1,346,910	96.9%	1,213,685

Assets	100.0%	1,383,553	100.0%	1,252,781

Current interest-bearing liabilities		32,500		200,000
Other current liabilities
– Third parties		20,790		16,761
– Group companies		11		41,074
Accrued expenses and deferred income
– Third parties		9,257		13,787
– Group companies		801		–
Current liabilities	4.6%	63,359	21.7%	271,622

Non-current interest-bearing liabilities		420,000		180,000
Other non-current liabilities		44,438		49,179
Non-current liabilities	33.6%	464,438	18.3%	229,179

Liabilities	38.1%	527,797	40.0%	500,801

Share capital		5,000		5,000
Legal capital reserves
– Reserves from capital contributions		199,908		254,788
Legal retained earnings
– General legal retained earnings		1,000		1,000
– Reserves for treasury shares		1,100		8,000
Treasury shares		–10,725		–
Voluntary retained earnings
– Free reserve		434,900		314,000
– Balance brought forward from previous year		311		1,093
– Net profit for the year		224,262		168,099
Shareholders' equity	61.9%	855,756	60.0%	751,980

Liabilities and shareholders' equity	100.0%	1,383,553	100.0%	1,252,781