Statement of financial position of Galenica Ltd.

in thousand CHF		2024		2023
Cash and cash equivalents		183		12
Other receivables
– Third parties		7,051		1,190
– Group companies		1		29,777
Prepaid expenses and accrued income
– Third parties		5,686		5,664
– Group companies		1,345		–
Current assets	0.9%	14,266	2.6%	36,643

Financial assets		262,067		198,551
Investments		1,101,488		1,082,364
Property, plant and equipment		9,792		12,269
Intangible assets		119,247		53,726
Non-current assets	99.1%	1,492,594	97.4%	1,346,910

Assets	100.0%	1,506,860	100.0%	1,383,553

Current interest-bearing liabilities		20,816		32,500
Other current liabilities
– Third parties		11,759		20,790
– Group companies		56,743		11
Accrued expenses and deferred income
– Third parties		13,252		9,257
– Group companies		740		801
Current liabilities	6.9%	103,310	4.6%	63,359

Non-current interest-bearing liabilities		520,000		420,000
Other non-current liabilities		14,422		44,438
Non-current liabilities	35.5%	534,422	33.6%	464,438

Liabilities	42.3%	637,732	38.1%	527,797

Share capital		5,000		5,000
Legal capital reserves
– Reserves from capital contributions		145,038		199,908
Legal retained earnings
– General legal retained earnings		1,000		1,000
– Reserves for treasury shares		–		1,100
Voluntary retained earnings
– Free reserve		605,337		434,900
Treasury shares		–12,495		–10,725
Balance brought forward from previous year		703		311
Net profit for the year		124,545		224,262
Shareholders' equity	57.7%	869,128	61.9%	855,756

Liabilities and shareholders' equity	100.0%	1,506,860	100.0%	1,383,553