Consolidated statement of changes in equity

CHF million

Notes

Share capital

Treasury shares

Hedge reserve

Currency transla- tion differ- ences

Retained earnings

Total attri- butable to Rieter share- holders

Attribu- table to non-con- trolling interests

Total con- solidated equity

At January 1, 2024

23.4

– 23.2

– 6.4

– 199.1

581.9

376.6

0.1

376.7

Net (loss) / profit

0.0

0.0

0.0

0.0

10.5

10.5

– 0.1

10.4

Total other comprehensive income

0.0

0.0

5.1

15.1

11.6

31.8

– 0.1

31.7

Total comprehensive income

0.0

0.0

5.1

15.1

22.1

42.3

– 0.2

42.1

Distribution of a dividend

(5.4)

0.0

0.0

0.0

0.0

– 13.5

– 13.5

0.0

– 13.5

Changes in non-controlling interests

0.0

0.0

0.0

5.8

– 5.1

0.7

– 0.4

0.3

Share-based compensation

0.0

1.8

0.0

0.0

1.7

3.5

0.0

3.5

Changes in treasury shares

0.0

1.8

0.0

0.0

– 0.5

1.3

0.0

1.3

Total contributions by and distributions to owners of the company

0.0

3.6

0.0

5.8

– 17.4

– 8.0

– 0.4

– 8.4

At December 31, 2024

23.4

– 19.6

– 1.3

– 178.2

586.6

410.9

– 0.5

410.4

Net (loss) / profit

0.0

0.0

0.0

0.0

– 63.3

– 63.3

– 0.1

– 63.4

Total other comprehensive income

0.0

0.0

– 0.2

– 16.9

– 8.0

– 25.1

0.0

– 25.1

Total comprehensive income

0.0

0.0

– 0.2

– 16.9

– 71.3

– 88.4

– 0.1

– 88.5

Capital increase

(5.4)

1.3

0.0

0.0

0.0

463.7

465.0

0.0

465.0

Capital decrease (par value reduction)

(5.4)

– 23.3

0.0

0.0

0.0

23.3

0.0

0.0

0.0

Distribution of a dividend

(5.4)

0.0

0.0

0.0

0.0

– 9.1

– 9.1

0.0

– 9.1

Share-based compensation

0.0

0.0

0.0

0.0

0.3

0.3

0.0

0.3

Changes in treasury shares

0.0

6.5

0.0

0.0

– 4.0

2.5

0.0

2.5

Total contributions by and distributions to owners of the company

– 22.0

6.5

0.0

0.0

474.2

458.7

0.0

458.7

At December 31, 2025

1.4

– 13.1

– 1.5

– 195.1

989.5

781.2

– 0.6

780.6

Notes are an integral part of the consolidated financial statements.