4. Other information

4.1 Employees

The number of full-time equivalent employees in 2024 and 2023 did not exceed ten on an annual average basis.

4.2 Significant shareholders

According to the disclosure notifications reported to the Company and published by the Company via the electronic publishing platform of SIX Swiss Exchange, the following shareholders had holdings of 3% or more of the voting rights or purchase positions for shares of the Company as of December 31, 2024 and 2023.

For further details about the significant shareholders as of December 31, 2024, refer to section 1.2 of the Corporate Governance Report. To the best of the Company’s knowledge, no other shareholder held 3% or more of SIG Group AG’s total share capital and voting rights as of December 31, 2024 and 2023.

4.3 Granting of instruments under share-based payment plans

The members of the Board of Directors receive 40% of their total compensation in SIG shares that are blocked for three years. The Company granted 54,740 blocked shares to the members of the Board of Directors in the year ended December 31, 2024 (38,959 blocked shares in the year ended December 31, 2023), representing a value of CHF 1,060.0 thousand based on the grant date fair value (CHF 951.4 thousand for the year ended December 31, 2023).

The members of the Group Executive Board participate in a management share-based long-term incentive plan under which they are granted performance share units (“PSUs”) on an annual basis. One PSU represents the contingent right to receive one SIG share after a three-year vesting period. In the year ended December 31, 2024, the Company granted 134,582 PSUs under the 2024 PSU plan to members of the Group Executive Board employed by the Company, representing a value of CHF 2,690 thousand based on the grant date fair value. In the year ended December 31, 2023, 117,099 PSUs were granted under the 2023 PSU plan to members of the Group Executive Board employed by the Company, representing a value of CHF 2,734.3 thousand.

Further details about compensation and shareholdings of the Board of Directors and Group Executive Board are included in the Compensation Report (see the sections marked as “audited”). Additional information about the share-based payment plans and arrangements is included in note 30 of the consolidated financial statements for the year ended December 31, 2024. Note 4 includes information about organizational changes in the Group Executive Board and the Board of Directors.

4.4 Other

Guarantee obligations

The Company is the guarantor on a stand-alone basis for the Group’s obligations under its notes, its new senior unsecured credit facilities (including outstanding letters of credit), its US Dollar term loan and its two unsecured Schuldscheindarlehen (“SSD”). As of December 31, 2024, the guaranteed debt totaling €2,061.5 million (€1,994.8 million as of December 31, 2023) is taken up by indirectly held subsidiaries of the Company. For further details, see note 23 of the consolidated financial statements of the Company for the year ended December 31, 2024.

Contingent liabilities

Clean Holding B.V., owned by Laurens Last, has filed a request for arbitration with regard to the contingent consideration for the Scholle IPN acquisition in 2022. Refer to note 32 of the consolidated financial statements of the Company for the year ended December 31, 2024 for further information on the contingent consideration, which is limited to a maximum of $100 million per year for the years ended December 31, 2023, and 2024 and the year ending December 31, 2025.

Subsequent events

There have been no events subsequent to December 31, 2024 that would require an adjustment to or disclosure in these financial statements.

There are no further items to disclose according to Art. 959c of the Swiss Code of Obligations.