Consolidated income statement

(year ended 30 September)

In CHF ’000

Note

2016/17 Restated
2015/16

Net sales of goods and services

14

195,707 185,563

 

 

Cost of sales

 

– 140,119 – 138,149 

Gross profit

 

55,588 47,414

 

 

Marketing and selling expense

 

– 17,099 – 18,121

Research and development expense

 

– 16,686 – 16,684

General and administrative expense

 

– 10,327 – 11,242

Operating profit (EBIT)

 

11,476 1,367

 

 

Finance income

12

2,660 1,700

Finance expense

12

– 3,221 – 3,097

Profit/(-loss) before tax [EBT]

 

10,915 – 30

 

 

Income tax

13

– 2,168 214

Net profit for the period

 

8,747 184

 

 

Earnings per share in CHF

16

Basic

 

13.77 0.29

Diluted

 

13.76 0.29
Since the beginning of fiscal year 2016/17, external costs for product development are no longer capitalized. For comparability the prior-year results have been restated to match the presentation of the period under review.