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 first half of 2026
|
in thousand CHF |
As reported |
Adjustments IAS 19 |
Adjustments IFRS 16 |
Adjustments IFRS 3 |
One-off effects 3) |
Adjusted |
|
Net sales |
2,136,454 |
– |
– |
– |
– |
2,136,454 |
|
Products & Care 1) |
967,197 |
– |
– |
– |
– |
967,197 |
|
Logistics & IT 1) |
1,684,913 |
– |
– |
– |
– |
1,684,913 |
|
|
|
|
|
|
|
|
|
Other income |
6,821 |
– |
– |
– |
– |
6,821 |
|
Operating income |
2,143,275 |
– |
– |
– |
– |
2,143,275 |
|
|
|
|
|
|
|
|
|
Cost of goods |
–1,526,316 |
– |
– |
– |
1,979 |
–1,524,338 |
|
Personnel costs |
–332,908 |
–4,243 |
– |
– |
6,429 |
–330,723 |
|
Other operating costs |
–117,256 |
– |
–31,100 |
– |
6,856 |
–141,500 |
|
Share of profit from associates and joint ventures |
4,772 |
–234 |
9 |
1 |
– |
4,548 |
|
Earnings before interest, taxes, depreciation and amortisation (EBITDA) |
171,566 |
–4,477 |
–31,091 |
1 |
15,263 |
151,263 |
|
Products & Care 1) |
121,637 |
– |
–30,040 |
1 |
15,263 |
106,861 |
|
Logistics & IT 1) |
33,506 |
– |
–1,051 |
– |
– |
32,455 |
|
Group Services 1) |
12,229 |
– |
– |
– |
– |
12,229 |
|
|
|
|
|
|
|
|
|
Depreciation, amortisation and impairment |
–83,349 |
– |
29,155 |
5,432 |
15,182 |
–33,579 |
|
Earnings before interest and taxes (EBIT) |
88,218 |
–4,477 |
–1,937 |
5,434 |
30,445 |
117,683 |
|
Return on sales (ROS) 2) |
4.1% |
–0.2% |
–0.1% |
0.3% |
1.4% |
5.5% |
|
Products & Care 1) |
59,302 |
– |
–1,899 |
5,434 |
30,445 |
93,282 |
|
Return on sales (ROS) 2) |
6.1% |
0.0% |
–0.2% |
0.6% |
3.1% |
9.6% |
|
Logistics & IT 1) |
25,310 |
– |
–37 |
– |
– |
25,272 |
|
Return on sales (ROS) 2) |
1.5% |
0.0% |
0.0% |
0.0% |
0.0% |
1.5% |
|
Group Services 1) |
–696 |
– |
– |
– |
– |
–696 |
|
|
|
|
|
|
|
|
|
Net financial result |
–7,853 |
–77 |
1,395 |
– |
– |
–6,534 |
|
Earnings before taxes (EBT) |
80,365 |
–4,554 |
–541 |
5,434 |
30,445 |
111,149 |
|
|
|
|
|
|
|
|
|
Income taxes |
–13,090 |
775 |
94 |
–777 |
–6,272 |
–19,270 |
|
|
|
|
|
|
|
|
|
Profit from continuing operations |
67,275 |
–3,778 |
–447 |
4,657 |
24,173 |
91,880 |
|
|
|
|
|
|
|
|
|
Result from discontinued operations |
–402 |
– |
– |
– |
– |
–402 |
|
|
|
|
|
|
|
|
|
Net Profit |
66,872 |
–3,778 |
–447 |
4,657 |
24,173 |
91,477 |
|
|
|
|
|
|
|
|
|
Attributable to: |
|
|
|
|
|
|
|
– Shareholders of Galenica Ltd. |
66,353 |
–3,778 |
–449 |
4,515 |
24,173 |
90,814 |
|
– Non-controlling interests |
519 |
– |
1 |
142 |
– |
663 |
1) Reported for each operating segment not taking into account eliminations
2) Calculated as EBIT divided by net sales
3) One-off effects from the discontinuation of the production activities at Bichsel
|
in CHF |
As reported |
Adjustments IAS 19 |
Adjustments IFRS 16 |
Adjustments IFRS 3 |
One-off effects |
Adjusted |
|
Earnings per share from continuing operations |
1.34 |
–0.08 |
–0.01 |
0.09 |
0.48 |
1.83 |
|
Diluted earnings per share from continuing operations |
1.34 |
–0.08 |
–0.01 |
0.09 |
0.48 |
1.83 |
Adjusted consolidated statement of income first half of 2025 (restated)
|
in thousand CHF |
As reported |
Adjustments IAS 19 |
Adjustments IFRS 16 |
Adjusted |
|
Net sales |
1,995,365 |
– |
– |
1,995,365 |
|
Products & Care 1) |
867,330 |
– |
– |
867,330 |
|
Logistics & IT 1) 3) |
1,617,621 |
– |
– |
1,617,621 |
|
|
|
|
|
|
|
Other income |
8,515 |
– |
– |
8,515 |
|
Operating income |
2,003,880 |
– |
– |
2,003,880 |
|
|
|
|
|
|
|
Cost of goods |
–1,444,527 |
– |
– |
–1,444,527 |
|
Personnel costs |
–304,740 |
2,578 |
– |
–302,162 |
|
Other operating costs |
–93,661 |
– |
–28,127 |
–121,789 |
|
Share of profit from associates and joint ventures |
2,949 |
12 |
–55 |
2,906 |
|
Earnings before interest, taxes, depreciation and amortisation (EBITDA) |
163,901 |
2,590 |
–28,182 |
138,309 |
|
Products & Care 1) 3) |
118,149 |
– |
–27,122 |
91,027 |
|
Logistics & IT 1) 3) |
38,219 |
– |
–1,055 |
37,164 |
|
Group Services 1) 3) |
10,482 |
– |
–5 |
10,477 |
|
|
|
|
|
|
|
Depreciation, amortisation and impairment |
–55,126 |
– |
26,731 |
–28,395 |
|
Earnings before interest and taxes (EBIT) |
108,774 |
2,590 |
–1,451 |
109,914 |
|
Return on sales (ROS) 2) |
5.5% |
0.1% |
–0.1% |
5.5% |
|
Products & Care 1) 3) |
82,367 |
– |
–1,416 |
80,951 |
|
Return on sales (ROS) 2) 3) |
9.5% |
0.0% |
–0.2% |
9.3% |
|
Logistics & IT 1) 3) |
30,206 |
– |
–36 |
30,170 |
|
Return on sales (ROS) 2) 3) |
1.9% |
0.0% |
0.0% |
1.9% |
|
Group Services 1) 3) |
–913 |
– |
1 |
–911 |
|
|
|
|
|
|
|
Net financial result |
–2,272 |
–59 |
1,452 |
–880 |
|
Earnings before taxes (EBT) |
106,502 |
2,531 |
1 |
109,034 |
|
|
|
|
|
|
|
Income taxes |
–17,858 |
–453 |
–9 |
–18,321 |
|
|
|
|
|
|
|
Profit from continuing operations |
88,644 |
2,078 |
–8 |
90,713 |
|
|
|
|
|
|
|
Result from discontinued operations |
–9 |
– |
– |
–9 |
|
|
|
|
|
|
|
Net Profit |
88,635 |
2,078 |
–8 |
90,704 |
|
|
|
|
|
|
|
Attributable to: |
|
|
|
|
|
– Shareholders of Galenica Ltd. |
88,272 |
2,078 |
–9 |
90,340 |
|
– Non-controlling interests |
363 |
– |
1 |
364 |
1) Reported for each operating segment not taking into account eliminations
2) Calculated as EBIT divided by net sales
3) Figures restated (refer to note 3 of the Consolidated interim financial statements 2026 of the Galenica Group)
|
in CHF |
As reported |
Adjustments IAS 19 |
Adjustments IFRS 16 |
Adjusted |
|
Earnings per share from continuing operations |
1.77 |
0.04 |
– |
1.81 |
|
Diluted earnings per share from continuing operations |
1.77 |
0.04 |
– |
1.81 |