Adjusted consolidated statement of income
Galenica's consolidated statement of income is adjusted as described in the section definitions of alternative performance measures.
Adjusted consolidated statement of income 2025
|
in thousand CHF |
As reported |
Adjustments IAS 19 |
Adjustments IFRS 16 |
Adjustments IFRS 3 |
One-off effects |
Adjusted |
|
Net sales |
4,135,621 |
– |
– |
– |
– |
4,135,621 |
|
Products & Care 1) |
1,816,417 |
– |
– |
– |
– |
1,816,417 |
|
Logistics & IT 1) |
3,332,615 |
– |
– |
– |
– |
3,332,615 |
|
|
|
|
|
|
|
|
|
Other income |
14,277 |
– |
– |
– |
– |
14,277 |
|
Operating income |
4,149,898 |
– |
– |
– |
– |
4,149,898 |
|
|
|
|
|
|
|
|
|
Cost of goods |
–2,990,316 |
– |
– |
– |
– |
–2,990,316 |
|
Personnel costs |
–610,317 |
–273 |
– |
– |
– |
–610,590 |
|
Other operating costs |
–206,150 |
– |
–57,008 |
– |
– |
–263,158 |
|
Share of profit from associates and joint ventures |
5,667 |
35 |
–103 |
– |
2,351 3) |
7,949 |
|
Earnings before interest, taxes, depreciation and amortisation (EBITDA) |
348,782 |
–238 |
–57,112 |
– |
2,351 |
293,783 |
|
Products & Care 1) |
250,021 |
– |
–55,007 |
– |
2,351 3) |
197,365 |
|
Logistics & IT 1) |
77,929 |
– |
–2,097 |
– |
– |
75,832 |
|
|
|
|
|
|
|
|
|
Depreciation, amortisation and impairment |
–116,403 |
– |
54,226 |
3,192 |
– |
–58,986 |
|
Earnings before interest and taxes (EBIT) |
232,378 |
–238 |
–2,886 |
3,192 |
2,351 |
234,797 |
|
Return on sales (ROS) 2) |
5.6% |
0.0% |
–0.1% |
0.1% |
0.1% |
5.7% |
|
Products & Care 1) |
172,453 |
– |
–2,824 |
3,192 |
2,351 |
175,173 |
|
Return on sales (ROS) 2) |
9.5% |
0.0% |
–0.2% |
0.2% |
0.1% |
9.6% |
|
Logistics & IT 1) |
61,800 |
– |
–63 |
– |
– |
61,736 |
|
Return on sales (ROS) 2) |
1.9% |
0.0% |
0.0% |
0.0% |
0.0% |
1.9% |
|
|
|
|
|
|
|
|
|
Net financial result |
–10,008 |
–108 |
2,860 |
– |
– |
–7,256 |
|
Earnings before taxes (EBT) |
222,371 |
–347 |
–25 |
3,192 |
2,351 |
227,541 |
|
|
|
|
|
|
|
|
|
Income taxes |
–38,488 |
69 |
–17 |
–454 |
– |
–38,890 |
|
|
|
|
|
|
|
|
|
Profit from continuing operations |
183,883 |
–277 |
–42 |
2,738 |
2,351 |
188,652 |
|
|
|
|
|
|
|
|
|
Profit from discontinued operations |
–1,607 |
– |
– |
– |
– |
–1,607 |
|
|
|
|
|
|
|
|
|
Net Profit |
182,276 |
–277 |
–42 |
2,738 |
2,351 |
187,045 |
|
|
|
|
|
|
|
|
|
Attributable to: |
|
|
|
|
|
|
|
– Shareholders of Galenica Ltd. |
181,099 |
–277 |
–43 |
2,676 |
2,351 |
185,804 |
|
– Non-controlling interests |
1,177 |
– |
1 |
62 |
– |
1,241 |
1) Reported for each operating segment not taking into account Group Services and Eliminations
2) Calculated as EBIT divided by net sales
3) Including one-off loss from the impairment of an associate investment
|
in CHF |
As reported |
Adjustments IAS 19 |
Adjustments IFRS 16 |
Adjustments IFRS 3 |
One-off effects |
Adjusted |
|
Earnings per share from continuing operations |
3.67 |
–0.01 |
– |
0.05 |
0.05 |
3.76 |
|
Diluted earnings per share from continuing operations |
3.66 |
–0.01 |
– |
0.05 |
0.05 |
3.76 |
Adjusted consolidated statement of income 2024
|
in thousand CHF |
As reported |
Adjustments IAS 19 |
Adjustments IFRS 16 |
Adjusted |
|
Net sales |
3,921,081 |
– |
– |
3,921,081 |
|
Products & Care 1) |
1,700,226 |
– |
– |
1,700,226 |
|
Logistics & IT 1) 3) |
3,180,457 |
– |
– |
3,180,457 |
|
|
|
|
|
|
|
Other income |
16,223 |
– |
– |
16,223 |
|
Operating income |
3,937,304 |
– |
– |
3,937,304 |
|
|
|
|
|
|
|
Cost of goods |
–2,843,240 |
– |
– |
–2,843,240 |
|
Personnel costs |
–582,726 |
–488 |
– |
–583,214 |
|
Other operating costs |
–193,402 |
– |
–55,499 |
–248,901 |
|
Share of profit from associates and joint ventures |
6,209 |
–22 |
–202 |
5,985 |
|
Earnings before interest, taxes, depreciation and amortisation (EBITDA) |
324,144 |
–510 |
–55,701 |
267,933 |
|
Products & Care 1) 3) |
233,809 |
– |
–53,275 |
180,534 |
|
Logistics & IT 1) 3) |
71,597 |
– |
–2,404 |
69,193 |
|
|
|
|
|
|
|
Depreciation, amortisation and impairment |
–109,778 |
– |
52,883 |
–56,895 |
|
Earnings before interest and taxes (EBIT) |
214,367 |
–510 |
–2,819 |
211,038 |
|
Return on sales (ROS) 2) |
5.5% |
0.0% |
–0.1% |
5.4% |
|
Products & Care 1) 3) |
162,826 |
– |
–2,757 |
160,070 |
|
Return on sales (ROS) 2) 3) |
9.6% |
0.0% |
–0.2% |
9.4% |
|
Logistics & IT 1) 3) |
53,860 |
– |
–60 |
53,800 |
|
Return on sales (ROS) 2) 3) |
1.7% |
0.0% |
0.0% |
1.7% |
|
|
|
|
|
|
|
Net financial result |
230 |
–398 |
3,116 |
2,948 |
|
Earnings before taxes (EBT) |
214,597 |
–907 |
297 |
213,987 |
|
|
|
|
|
|
|
Income taxes |
–30,898 |
159 |
–85 |
–30,823 |
|
|
|
|
|
|
|
Profit from continuing operations |
183,699 |
–748 |
213 |
183,164 |
|
|
|
|
|
|
|
Profit from discontinued operations |
–80 |
– |
– |
–80 |
|
|
|
|
|
|
|
Net Profit |
183,619 |
–748 |
213 |
183,084 |
|
|
|
|
|
|
|
Attributable to: |
|
|
|
|
|
– Shareholders of Galenica Ltd. |
182,951 |
–748 |
209 |
182,412 |
|
– Non-controlling interests |
668 |
– |
4 |
672 |
1) Reported for each operating segment not taking into account Group Services and Eliminations
2) Calculated as EBIT divided by net sales
3) Figures restated (refer to note 3 of the Consolidated financial statements 2025 of the Galenica Group)
|
in CHF |
As reported |
Adjustments IAS 19 |
Adjustments IFRS 16 |
Adjusted |
|
Earnings per share from continuing operations |
3.67 |
–0.01 |
– |
3.66 |
|
Diluted earnings per share from continuing operations |
3.67 |
–0.01 |
– |
3.66 |