5.5Non-controlling interests in subsidiaries

In 2025, Rieter increased its stake in Prosino S.r.l. (Borgosesia, Italy) from 60 percent to 70 percent, following an increase from 49 percent to 60 percent in 2024. Under the anticipated-acquisition method Rieter does not recognize a non-controlling interest for this business combination (see note 2.1). In 2024, Rieter Holding Ltd. also purchased share capital of Rieter India Pvt. Ltd. with a nominal value of INR 0.2 million (CHF 0.0 million), acquiring the remaining non-controlling interests. Furthermore, Rieter Ltd. sold 30 percent of Rieter Textilsystemen LLC (Tashkent, Uzbekistan) to an external investor, resulting in a non-controlling interest of 30 percent.

Material accounting policies

Net profit or loss and each component of other comprehensive income are attributed to the shareholders of Rieter Holding Ltd. and to the non-controlling interests in subsidiaries, even if this results in a deficit balance of non-controlling interests.