Earnings per Share
Earnings per share are calculated by dividing profit after tax attributable to the equity owners of the parent company by the weighted average number of shares outstanding, with diluted earnings per share reflecting the impact of potentially dilutive shares.
Basic Earnings per Share
for the year ended 31 December | in CHF thousand, except for number of shares | 2025 | 2024¹ | ||
|---|---|---|---|---|
Profit after tax attributable to the equity owners of the parent company | 67,694 | 61,588 | ||
Weighted average number of shares outstanding (basic) | 98,116,381 | 98,090,080 | ||
Basic earnings per share in CHF | 0.69 | 0.63 |
1Previous year’s share numbers restated to reflect the effect of the pre-IPO restructuring.
Diluted Earnings per Share
for the year ended 31 December | in CHF thousand, except for number of shares | 2025 | 2024¹ | ||
|---|---|---|---|---|
Profit after tax attributable to the equity owners of the parent company | 67,694 | 61,588 | ||
Weighted average number of shares outstanding (diluted) | 98,116,381 | 98,090,080 | ||
of which adjustment for dilutive share units and shares | – | – | ||
Diluted earnings per share in CHF | 0.69 | 0.63 |
1Previous year’s share numbers restated to reflect the effect of the pre-IPO restructuring.
As of the reporting date, 15,611 contingently issuable shares (previous year: 0) were excluded from the diluted weighted average number of shares outstanding calculation because their effect would have been anti-dilutive.