Financial report  >  Consolidated financial statements Geberit Group

Notes to the Consolidated Financial Statements

  1. 1. Basic information and principles of the report

  2. 2. Changes in Group organization

  3. 3. Summary of significant accounting policies

  4. 4. Risk assessment and management

  5. 5. Management of capital

  6. 6. Marketable securities

  7. 7. Trade accounts receivable

  8. 8. Other current assets and current financial assets

  9. 9. Inventories

  10. 10. Property, plant and equipment

  11. 11. Other non-current assets and non-current financial assets

  12. 12. Goodwill and intangible assets

  13. 13. Short-term debt

  14. 14. Other current provisions and liabilities

  15. 15. Long-term debt

  16. 16. Derivative financial instruments

  17. 17. Retirement benefit plans

  18. 18. Participation plans

  19. 19. Deferred tax assets and liabilities

  20. 20. Other non-current provisions and liabilities

  21. 21. Contingencies

  22. 22. Capital stock and treasury shares

  23. 23. Earnings per share

    Earnings per share are calculated by dividing the net income attributable to ordinary shareholders by the weighted average number of ordinary shares issued and outstanding during the year, excluding the weighted average number of ordinary shares purchased by the Group and held as treasury shares.

    xls-Download ↓
      2013 2012 1
    Attributable net income according to income statement (MCHF) 435.8 387.5
    Weighted average number of ordinary shares outstanding (thousands) 37,606 38,145
    Total earnings per share (CHF) 11.59 10.16

    1 Restatement see → Note 1

    For the diluted earnings per share, the weighted average number of ordinary shares issued is adjusted to assume conversion of all potentially dilutive ordinary shares (see → Note 3) The Group has considered the share options granted to the management to calculate the potentially dilutive ordinary shares.

    xls-Download ↓
      2013 2012 1
    Attributable net income according to income statement (MCHF) 435.8 387.5
    Weighted average number of ordinary shares outstanding (thousands) 37,606 38,145
    Adjustments for share options (thousands) 27 10
    Weighted average number of ordinary shares outstanding (thousands) 37,633 38,155
    Total diluted earnings per share (CHF) 11.58 10.16

    1 Restatement see → Note 1

  24. 24. Other operating expenses, net

  25. 25. Financial result, net

  26. 26. Income tax expenses

  27. 27. Cashflow figures

  28. 28. Segment reporting

  29. 29. Related party transactions

  30. 30. Foreign exchange rates

  31. 31. Subsequent events

  32. 32. Additional disclosures on financial instruments

  33. 33. Group companies as of December 31, 2013