18. Earnings per share
|
Basis for calculating earnings per share |
2022 CHF 1000 |
2021 CHF 1000 |
|
Loss for the year |
–9 270 |
–17 277 |
|
of which attributable to non-controlling interests |
–261 |
–429 |
|
of which attributable to the shareholders of the parent company |
–9 009 |
–16 848 |
|
Basis for the calculation of earnings per share |
–9 009 |
–16 848 |
|
|
|
|
|
Weighted average number of shares |
2022 Number of shares |
2021 Number of shares |
|
Issued shares at 01.01. |
14 769 351 |
14 869 351 |
|
Purchase of treasury shares from 09. - 21.07.2021 |
– |
–100 000 |
|
Capital increase at 22.12.2020 |
16 183 796 |
– |
|
Purchase of treasury shares from 12.10.2022 |
–125 000 |
– |
|
Issued shares at 31.12. |
30 828 147 |
14 769 351 |
|
Weighted average number of issued shares |
18 333 084 |
14 822 572 |
|
|
|
|
|
Result per share |
2022 CHF |
2021 CHF |
|
Net loss for the year for the calculation of earnings per share |
–9 009 |
–16 848 |
|
Average time-weighted number of shares outstanding |
18 333 084 |
14 822 572 |
|
Undiluted result per share in CHF |
–0.49 |
–1.14 |
|
Net loss for the year for the calculation of earnings per share |
–9 009 |
–16 848 |
|
Average time-weighted number of shares outstanding |
18 333 084 |
14 822 572 |
|
Adjustment for assumed exercise of share-based payment plans |
177 468 |
– |
|
Diluted result per share in CHF |
–0.49 |
–1.14 |
The undiluted earnings per share are calculated by dividing the consolidated result for the year attributable to the shareholders of the parent company, after taxes, by the weighted average number of shares outstanding.
In the reporting year, an adjustment was made for the first time for the assumed exercise of share-based payments, which dilutes earnings per share (previous year no adjustment).
