Sulzer : Financial reporting (Sulzer Midyear Report 2025 Financial reporting)

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[{"type":"text","content":"\n \n Financial reporting\n \n \n \n 20 Consolidated financial statements\n \n \n 20 Consolidated income statement\n \n \n 21 Consolidated statement of comprehensive income\n \n \n 22 Consolidated balance sheet\n \n \n 23 Consolidated statement of changes in equity\n \n \n 24 Consolidated statement of cash flows\n \n \n 26 Notes to the consolidated financial statements\n \n ‌Consolidated income statement\n \n \n \n January 1 - June 30\n \n \n \n millions of CHF\n \n \n \n Notes\n \n \n \n 2025\n \n \n \n 2024\n \n \n Sales\n \n \n 2\n \n \n 1'743.9\n \n \n 1'699.3\n \n \n Cost of goods sold\n \n \n -1'158.5\n \n \n -1'126.2\n \n \n Gross profit\n \n \n 585.4\n \n \n 573.1\n \n \n Selling and distribution expenses\n \n \n -163.0\n \n \n -170.4\n \n \n General and administrative expenses\n \n \n -185.1\n \n \n -186.0\n \n \n Research and development expenses\n \n \n -36.7\n \n \n -36.9\n \n \n Net impairment release / (loss) on contract assets and trade accounts receivable\n \n \n \n -4.2\n \n \n \n -0.9\n \n \n Other operating income / (expenses), net\n \n \n 5\n \n \n -3.7\n \n \n -8.7\n \n \n Operating income (EBIT)\n \n \n 192.7\n \n \n 170.1\n \n \n Interest and securities income\n \n \n 6\n \n \n 7.0\n \n \n 9.7\n \n \n Interest expenses\n \n \n 6\n \n \n -14.2\n \n \n -14.1\n \n \n Other financial income / (expenses), net\n \n \n 6\n \n \n -7.3\n \n \n -7.3\n \n \n Share of profit / (loss) of associates and joint ventures\n \n \n -9.1\n \n \n -2.1\n \n \n Income before income tax expenses\n \n \n 169.1\n \n \n 156.3\n \n \n Income tax expenses\n \n \n 7\n \n \n -40.9\n \n \n -38.9\n \n \n Net income\n \n \n 128.2\n \n \n 117.4\n \n \n - thereof attributable to shareholders of Sulzer Ltd\n \n \n 127.5\n \n \n 116.6\n \n \n - thereof attributable to non-controlling interests\n \n \n 0.8\n \n \n 0.8\n \n \n Earnings per share (in CHF)\n \n \n Basic earnings per share\n \n \n 3.77\n \n \n 3.44\n \n \n Diluted earnings per share\n \n \n 3.74\n \n \n 3.40\n \n ‌Consolidated statement of comprehensive income\n \n January 1 - June 30\n \n \n \n millions of CHF\n \n \n \n Notes\n \n \n \n 2025\n \n \n \n 2024\n \n \n Net income\n \n \n 128.2\n \n \n 117.4\n \n \n Items that may be reclassified subsequently to the income statement\n \n \n Cash flow hedges, net of tax\n \n \n 14.9\n \n \n -11.3\n \n \n Currency translation differences...

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