Consolidated statement of financial position

in thousand CHF	Note		2024		2023
Cash and cash equivalents			129,682		116,159
Trade and other receivables	13		499,999		518,293
Inventories	14		363,055		357,096
Prepaid expenses and accrued income			39,043		42,042
Current assets		33.6%	1,031,779	34.6%	1,033,590

Property, plant and equipment	15		257,676		259,702
Right-of-use assets	16		229,118		229,583
Intangible assets	17		1,115,844		1,078,503
Investments in associates and joint ventures	18		145,087		143,985
Financial assets	19		286,929		220,214
Deferred tax assets	11		4,464		4,946
Employee benefit assets	24		–		20,429
Non-current assets		66.4%	2,039,118	65.4%	1,957,361

Assets		100.0%	3,070,898	100.0%	2,990,952

Financial liabilities	20		58,385		70,231
Lease liabilities	16		52,693		50,484
Trade and other payables	21		455,348		417,442
Income tax payables			28,845		33,585
Accrued expenses and deferred income			131,451		195,648
Provisions	22		4,983		4,880
Current liabilities		23.8%	731,705	25.8%	772,269

Financial liabilities	20		539,708		468,569
Lease liabilities	16		183,195		185,557
Deferred tax liabilities	11		46,643		69,461
Employee benefit liabilities	24		17,530		19,221
Provisions	22		273		678
Non-current liabilities		25.6%	787,349	24.9%	743,486

Liabilities		49.5%	1,519,053	50.7%	1,515,755

Share capital	25		5,000		5,000
Reserves			1,543,694		1,466,419
Equity attributable to shareholders of Galenica Ltd.			1,548,694		1,471,419
Non-controlling interests			3,150		3,777
Shareholders' equity	25	50.5%	1,551,844	49.3%	1,475,196

Liabilities and shareholders' equity		100.0%	3,070,898	100.0%	2,990,952