2.4 Treasury Shares
Treasury shares are held in connection with the Group’s equity-settled share-based compensation plan. They represent the net difference between shares purchased on the market or repurchased from departing plan participants, and shares allocated to plan participants.
Movements in Treasury Shares
Number of registered shares | Number of transactions | Lowest rate in CHF | Highest rate in CHF | Average rate in CHF | Number of shares | |||||
|---|---|---|---|---|---|---|---|---|---|---|
Balance at 4 September | - | |||||||||
Contribution in kind | 1 | 21.5 | 21.5 | 21.5 | 16,840 | |||||
Purchase of treasury shares | 6 | 26.9 | 47.3 | 43.9 | 45,020 | |||||
Shares allocated to member of the Board of Directors | 1 | 21.5 | 21.5 | 21.5 | (1,848) | |||||
Balance at 31 December 2025 | 60,012 |
Under the pre-IPO restructuring, SMG Swiss Marketplace Group AG contributed its 16,840 treasury shares, with a nominal value of CHF 0.003 per share, to the Company without consideration. The reserve for treasury shares was established at the Company in the amount previously recognised at SMG Swiss Marketplace Group AG, with a corresponding offset to legal capital reserves.