Consolidated statement of financial position

in thousand CHF		30.06.2022		31.12.2021 1)
Cash and cash equivalents		20,966		164,982
Trade and other receivables		533,369		461,108
Inventories		296,320		295,070
Prepaid expenses and accrued income		37,239		42,336
Current assets	36.2%	887,894	37.6%	963,496

Property, plant and equipment		245,213		244,549
Right-of-use assets		228,334		215,496
Intangible assets		1,034,894		1,020,666
Investments in associates and joint ventures		30,499		30,696
Financial assets		23,499		19,152
Deferred tax assets		2,843		4,747
Employee benefit assets		1,288		67,000
Non-current assets	63.8%	1,566,570	62.4%	1,602,306

Assets	100.0%	2,454,464	100.0%	2,565,802

in thousand CHF		30.06.2022		31.12.2021 1)
Financial liabilities		242,898		43,052
Lease liabilities		50,200		49,717
Trade and other payables		335,710		364,043
Tax payables		25,855		29,442
Accrued expenses and deferred income		178,279		176,147
Provisions		2,083		2,498
Current liabilities	34.0%	835,025	25.9%	664,899

Financial liabilities		206,292		406,544
Lease liabilities		185,109		173,334
Deferred tax liabilities		48,156		60,071
Employee benefit liabilities		15,285		25,967
Provisions		1,514		1,310
Non-current liabilities	18.6%	456,356	26.0%	667,226

Liabilities	52.6%	1,291,381	51.9%	1,332,125

Share capital		5,000		5,000
Reserves		1,154,421		1,222,538
Equity attributable to shareholders of Galenica Ltd.		1,159,421		1,227,538
Non-controlling interests		3,663		6,140
Shareholders' equity	47.4%	1,163,083	48.1%	1,233,677

Liabilities and shareholders' equity	100.0%	2,454,464	100.0%	2,565,802

1) 31.12.2021 restated (refer to note 2)

Unaudited figures