Sitemap Strategic report Who we are Our diversified global footprint Chairman and CEO statement Our value creation model Regional review Europe India, Middle East and Africa (IMEA) Asia Pacific (APAC) Americas Financial review Enterprise risk management Sustainability Introduction Our sustainability reporting Highlights and ratings Our sustainability approach Our material topics Our key policies Our sustainability governance Stakeholder engagement Certifications Climate+ Forest+ Resource+ Food+ Sustainable innovation Responsible culture Our supply chain Human rights Our people Health, safety and wellbeing Communities Governance and ethics Independent practitioner’s limited assurance report Appendices Contribution to the United Nations Sustainable Development Goals Greenhouse gas emissions basis of reporting EU taxonomy Swiss non-financial matter report TCFD report GRI content index Report on child labor due diligence in the supply chain Governance Board of Directors and Group Executive Board Corporate Governance Report 1. Group structure and shareholders 2. Capital structure 3. Board of Directors 4. Committees 5. Frequency of meetings of the Board of Directors and its Committees 6. Areas of responsibility 7. Information and control instruments vis-à-vis the Group Executive Board 8. Group Executive Board 9. Compensation, shareholdings and loans 10. Shareholders’ rights of participation 11. Change of control and defence measures 12. Auditors 13. Information policy 14. General blackout periods 15. Significant changes since December 31, 2024 Compensation Letter from the Chair of the Compensation Committee Compensation Report Introduction Compensation governance Compensation principles Compensation framework for the Board of Directors Compensation framework for the Group Executive Board Shareholding Guidelines Functions of the members of the Board of Directors and members of the Group Executive Board Loans granted to members of the Board of Directors or the Group Executive Board (Audited) Outlook Report of the statutory auditor Financials Consolidated statement of profit or loss and other comprehensive income Consolidated statement of financial position Consolidated statement of changes in equity Consolidated statement of cash flows Notes to the consolidated financial statements Basis of preparation 1. Reporting entity and overview of the Group 2. Preparation of the consolidated financial statements 3. Structure of the consolidated financial statements 4. Key events and transactions 5. General accounting policies and topics Our operating performance 6. Revenue 7. Segment information 8. Other income and expenses 9. Alternative performance measures 10. Earnings per share 11. Cash flow information Our operating assets and liabilities 12. Property, plant and equipment 13. Right-of-use assets 14. Intangible assets 15. Inventories 16. Trade and other receivables 17. Cash and cash equivalents 18. Trade and other payables 19. Provisions 20. Deferred revenue 21. Other assets and liabilities Our financing and financial risk management 22. Capital management 23. Loans and borrowings 24. Finance income and expenses 25. Equity 26. Financial risk management Our Group structure and related parties 27. Group entities 28. Related parties Our people 29. Employee benefits 30. Share-based payment plans and arrangements Other 31. Income tax 32. Financial instruments and fair value information 33. Contingent liabilities 34. Subsequent events Report of the statutory auditor Financial statements – SIG Group AG Income statement Balance sheet Notes 1. General information 2. Summary of significant accounting policies 3. Information relating to Income statement and balance sheet items 4. Other information Proposal of the Board of Directors for the appropriation of the retained earnings Proposal of the Board of Directors for the appropriation of the capital contribution reserve Report of the statutory auditor