5.4Share capital, earnings and dividend per share
December 31, 2024 | December 31, 2025 | ||
|---|---|---|---|
Shares issued | Number of shares | 4 672 363 | 136 057 708 |
Treasury shares | Number of shares | 151 962 | 94 012 |
Shares outstanding | Number of shares | 4 520 401 | 135 963 696 |
Nominal value per share | CHF | 5.00 | 0.01 |
Nominal value of share capital1 | CHF | 23 361 815 | 1 360 577 |
1Share capital consists solely of registered shares and is fully paid in.
On September 18, 2025, the Extraordinary General Meeting (EGM) of Rieter Holding Ltd. approved a par value reduction of CHF 4.99 per share. The resulting amount of CHF 23.3 million was allocated to retained earnings. Simultaneously, the EGM approved a capital increase by means of issuance of 131 385 345 new shares via a subscription rights offering and a private placement. The net proceeds exceeding the par value of the newly issued shares in the amount of CHF 463.7 million were allocated to retained earnings. The transaction costs related to the capital increase have been deducted from the gross proceeds and are presented in equity.
The following table presents the calculation of basic and diluted earnings per share:
2024 | 2025 | |
|---|---|---|
Net (loss) / profit attributable to shareholders of Rieter Holding Ltd. (CHF million) | 10.5 | – 63.3 |
Average number of shares outstanding (undiluted) | 7 384 511 | 50 281 594 |
Average number of shares outstanding (diluted) | 7 390 259 | 50 281 594 |
Basic earnings per share (CHF) | 1.42 | – 1.26 |
Diluted earnings per share (CHF) | 1.40 | – 1.26 |
The basic and diluted earnings per share in 2024 have been restated to incorporate the bonus element arising from the rights issue offering executed in September 2025.
The dividend paid in 2025 amounted to CHF 9.1 million and was distributed from retained earnings (2024: CHF 13.5 million). Based on the financial statements of Rieter Holding Ltd. at December 31, 2025, the Board of Directors proposes to the Annual General Meeting not to distribute a dividend.
The table below summarizes the dividend payout ratio of the financial years 2025 and 2024:
2024 | 2025 | |
|---|---|---|
Dividend per share (CHF) | 2.00 | 0.001 |
Basic earnings per share (CHF) | 1.42 | – 1.26 |
Dividend payout ratio in % | 140.8 | 0.0 |
Material accounting policies
Earnings per share are calculated by dividing net profit attributable to Rieter Holding Ltd. shareholders by the average number of shares outstanding. Diluted earnings per share additionally take into account the effects of the potential dilution as if all rights relating to the long-term incentive plan (see note 7.3) were to be exercised.