Financial Report

22 | 23

Contents

LEM Group

5 Consolidated financial statements

  1. Notes to the consolidated financial statements
  1. Auditor's report
  1. Corporate governance report
  1. Compensation report
  1. Auditor's report

LEM HOLDING SA

70 Financial statements

  1. Notes to the financial statements
  1. Auditor's report
  1. Group subsidiaries

LEM Financial Report 22 | 23

Page 3

LEM Group

LEM Financial Report 22 | 23

Page 4

Consolidated statement of financial position

Assets

in CHF thousands

Notes

31.3.2023

31.3.2022

Current assets

Cash and cash equivalents

21'775

17'198

Accounts receivable

5

86'458

80'096

Inventories

6

56'831

46'140

Income tax receivable

3'896

3'470

Other current assets

7

4'678

6'582

Total current assets

173'638

153'486

Noncurrent assets

Property, plant and equipment

8

73'580

60'574

Right-of-use assets

9

25'266

28'436

Intangible assets

10

5'987

4'072

Deferred tax assets

21

48'369

54'102

Other noncurrent assets

11

664

728

Total noncurrent assets

153'866

147'911

Total assets

327'504

301'397

Liabilities and equity

in CHF thousands

Notes

31.3.2023

31.3.2022

Current liabilities

Accounts payable

12

36'071

26'677

Accrued expenses

32'296

30'423

Lease liabilities

9

3'103

1'646

Income tax payable

21

2'199

3'793

Current provisions

13

601

94

Interest-bearing loans and borrowings

38'414

40'650

Other current liabilities

14

2'228

1'267

Total current liabilities

114'912

104'549

Noncurrent liabilities

Noncurrent lease liabilities

9

26'930

28'375

Noncurrent provisions

13

1'020

856

Deferred tax liabilities

21

2'934

3'469

Interest-bearing loans and borrowings

5'175

Other noncurrent liabilities

14

2'899

2'952

Total noncurrent liabilities

38'959

35'651

Total liabilities

153'871

140'200

Equity

Share capital

15

570

570

Treasury shares

15

(1'069)

(977)

Reserves

15

2'949

9'701

Retained earnings

171'184

151'904

Total equity

173'633

161'197

Total liabilities and equity

327'504

301'397

LEM Financial Report 22 | 23

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Disclaimer

LEM Holding SA published this content on 25 May 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 31 May 2023 07:57:24 UTC.