13 EARNINGS PER SHARE
The earnings per share are based on the consolidated profit for the period and the average number of shares outstanding, excluding treasury shares.
2024 | 2025 | |||
| Average number of shares outstanding |
| 12,766,549 |
| 12,662,178 |
|
|
|
| |
| Basic earnings per share (CHF/share) |
| 5.30 |
| (8.74) |
|
|
|
| |
| Employee share option plans |
|
|
|
|
| Average number of shares under option total | 58,068 |
| 70,565 |
|
| Average number of shares under option dilutive | – |
| - |
|
| Average adjusted exercise price | – |
| - |
|
|
|
|
| |
| Number of shares that would have been issued at market price | – |
| - |
|
|
|
|
| |
| Adjustment for dilutive share options |
| – |
| - |
|
|
|
| |
| Employee share plans |
|
|
|
|
| Adjustment for contingently issuable shares (PSMP/matching shares) |
| 13,531 |
| 9,185 |
| Adjustment for not vested shares (other share plans) |
| 1,118 |
| 1,696 |
|
|
|
| |
| Average number of shares outstanding after dilution |
| 12,781,198 |
| 12,673,059 |
|
|
|
| |
| Diluted earnings per share (CHF/share) |
| 5.29 |
| (8,73) |