Dottikon ES : Plans to Change from IFRS to Swiss GAAP FER

MEDIA RELEASE Dottikon, July 7, 2017 DOTTIKON ES to Change from IFRS to Swiss GAAP FER

Dottikon, Switzerland, July 7, 2017 - During today's Board Meeting, the Board of Directors of DOTTIKON ES HOLDING AG took the fundamental decision to change the accounting stan- dard from IFRS to Swiss GAAP FER. The new accounting standard will be implemented

no sooner than for the Half-Year Report 2017/18 and no later than for the Half-Year Report 2018/19. The effective date of the change will be communicated in due course. The registered shares of DOTTIKON ES HOLDING AG remain listed at the SIX Swiss Exchange.

The change of the accounting standard is due to a substantial increase in the scope of regulations

within IFRS, especially "IFRS 15 - Revenue from Contracts with Customers", as formal require- ments increasingly overrule economically reasonable behavior, which adversely affects the core operating business of DOTTIKON ES.

The Accounting and Reporting Recommendations Swiss GAAP FER are Swiss accounting stan- dards that provide a true and fair view of the financial position, the cash flows, and the results of operations. A number of well-known companies listed on the Swiss stock exchange have already adopted this accounting standard.

DOTTIKON ES manufactures high-quality performance chemicals, intermediates and exclusive active pharmaceutical ingredients (APIs) for the world's leading chemical and pharmaceutical industry. The company with its production site in Dottikon (Aargau, Switzerland) is specialized in hazardous reactions and is positioning itself as strategic development and manufacturing partner. Its safety culture created over the last 100 years guides innovative use of hazardous reactions, low-temperature and high-pressure chemistry, as well as continuous processing. This shortens conventional chemical synthesis routes, increases yields, selectivities and purities, and reduces waste. The versatile technology and equipment portfolio is used to design, develop and optimize chemical processes, and scale up from kilograms to multi-tons.

DOTTIKON ES' one-site strategy allows reduced decision and communication pathways. This ensures rapid and efficient project development as well as clear and transparent communication with customers.

DOTTIKON ES HOLDING AG is listed at the SIX Swiss Exchange. Symbol: DESN

Security number: 2073900 ISIN: CH0020739006

For further information please contact Markus Blocher, Ph.D.

CEO

Dottikon ES Holding AG Tel [phone]

Fax [phone]

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