Consolidated statement of financial position

in thousand CHF		30.06.2023		31.12.2022
Cash and cash equivalents		15,329		93,927
Trade and other receivables		557,695		529,479
Inventories		335,040		315,160
Prepaid expenses and accrued income		32,966		38,152
Current assets	33.5%	941,030	37.4%	976,718

Property, plant and equipment		249,465		249,495
Right-of-use assets		230,990		226,685
Intangible assets		1,068,349		1,100,112
Investments in associates and joint ventures		137,009		32,682
Financial assets		177,235		23,692
Deferred tax assets		4,684		3,258
Employee benefit assets		183		183
Non-current assets	66.5%	1,867,914	62.6%	1,636,107

Assets	100.0%	2,808,944	100.0%	2,612,825

Financial liabilities		107,202		218,464
Lease liabilities		51,523		50,173
Trade and other payables		361,160		355,220
Income tax payables		26,973		40,358
Accrued expenses and deferred income		190,470		211,417
Provisions		4,224		4,487
Current liabilities	26.4%	741,553	33.7%	880,119

Financial liabilities		476,499		234,848
Lease liabilities		186,200		183,005
Deferred tax liabilities		57,656		48,384
Employee benefit liabilities		17,665		16,813
Provisions		441		197
Non-current liabilities	26.3%	738,462	18.5%	483,245

Liabilities	52.7%	1,480,015	52.2%	1,363,364

Share capital		5,000		5,000
Reserves		1,320,291		1,240,580
Equity attributable to shareholders of Galenica Ltd.		1,325,291		1,245,580
Non-controlling interests		3,639		3,881
Shareholders' equity	47.3%	1,328,930	47.8%	1,249,461

Liabilities and shareholders' equity	100.0%	2,808,944	100.0%	2,612,825

2023 figures are unaudited