Information unaudited Information ungeprüftConsolidated statement of changes in equity
Attributable to shareholders of LLB | ||||||||
in CHF thousands | Share capital | Share premium | Treasury shares | Retained earnings | Other reserves 5 | Total | Non- controlling interests | Total equity |
As at 1 January 2025 | 154’000 | – 15’127 | – 24’634 | 2’206’579 | – 106’766 | 2’214’052 | 1’046 | 2’215’098 |
Comprehensive income for the period | 90’974 | 37’439 | 128’413 | 70 | 128’483 | |||
Net profit | 90’974 | 90’974 | 75 | 91’049 | ||||
Other comprehensive income | 37’439 | 37’439 | – 5 | 37’434 | ||||
Reclassification not affecting the income statement 1 | 4’473 | – 4’473 | 0 | 0 | ||||
Net movements in treasury shares 2/3 | – 2’541 | – 3’933 | – 6’475 | – 6’475 | ||||
Dividend 2024, paid 2025 | – 85’207 | – 85’207 | – 199 | – 85’406 | ||||
Increase / (Reduction) in non- controlling interests | 0 | 15 | 15 | |||||
As at 30 June 2025 (restated 4) | 154’000 | – 17’668 | – 28’567 | 2’216’819 | – 73’800 | 2’250’783 | 932 | 2’251’715 |
As at 1 January 2026 | 154’000 | – 16’308 | – 30’426 | 2’292’656 | – 44’106 | 2’355’816 | 1’005 | 2’356’822 |
Comprehensive income for the period | 104’957 | 30’354 | 135’311 | 28 | 135’338 | |||
Net profit | 104’957 | 104’957 | 43 | 105’000 | ||||
Other comprehensive income | 30’354 | 30’354 | – 15 | 30’339 | ||||
Net movements in treasury shares 2 | – 2’797 | 4’872 | 2’075 | 2’075 | ||||
Dividend 2025, paid 2026 | – 85’231 | – 85’231 | – 131 | – 85’362 | ||||
As at 30 June 2026 | 154’000 | – 19’105 | – 25’553 | 2’312’382 | – 13’752 | 2’407’971 | 902 | 2’408’873 |
1The reclassification reflects the transfer of the profit or loss from the sale of financial investments in equity instruments, which were measured at fair value through other comprehensive income (see also note 10).
2Contains change of reserves for security entitlements
3Contains changes due to the share repurchase programme (further information at llb.li/en/llb/investors/llb-share/shares-repurchase)
4The adjusted beginning-of-year values result in adjusted figures on the reporting date. Further information can be found in the statement of changes in equity in the 2025 annual report.
5The reconciliation of currency translation differences amounted to minus CHF 73.9 million as at 30 June 2026 (31 December 2025: minus CHF 69.4 million) and to minus CHF 67.8 million as at 30 June 2025 (31 December 2024: minus CHF 64.8 million). The difference reflects the change within the financial year, which is reported in the statement of comprehensive income.