The income statement
The income statement follows the standards required by article 959b of the Swiss Code of Obligations and includes the income statement by nature and by function.
The income statement by nature shows the :
- Net revenue from sales of goods and services,
- Inventories of finished and semi-finished products and unbilled services,Inventories of finished and semi-finished products and unbilled services,
- Material and personnel expenses and other operating expenses,
- Depreciation and change in value of fixed assets,
- Financial expenses and income and other expenses and income,
- Direct taxes and,
- Profit or loss for the year.
The income statement by function groups the :
- Net revenue from sales of goods and services,
- Acquisition or production costs of goods and services sold,
- Administration and distribution expenses,
- Financial expenses and income and other expenses and income,
- Les impôts directs et,
- Profit or loss for the year.
The personnel costs and the change in value of fixed assets are detailed in the notes to the financial statements.
contact us
To contact us, please fill out the form by giving us some information about your needs. We will contact you quickly. You can also reach us on +41 22 566 84 21 during office hours.