Gschäftsbericht 2018

Galenica financial statements 2018| 99 Finance Notes to the consolidated financial statements of the Galenica Group 9. Financial result in thousand CHF 2018 2017 Interest income 1,028 732 Other financial income 33 28 Net foreign exchange differences — 469 Financial income 1,061 1,229 Interest expense 2,760 2,508 Net interest expense from employee benefit plans 225 344 Other financial costs 38 233 Net foreign exchange differences 154 — Financial expenses 3,177 3,085 Net financial expenses 2,116 1,856 10. Earnings per share When calculating diluted earnings per share, the weighted average number of outstanding shares during the reporting period is adjusted assuming conversion of all potentially dilutive effects that would occur if Galenica’s obligations were converted. 2018 2017 Number of shares 50,000,000 50,000,000 Average number of treasury shares (893,506) (1,021,411) Average number of outstanding shares 49,106,494 48,978,589 Effect from share-based payments 78,598 91,137 Theoretical average number of outstanding shares (diluted) 49,185,092 49,069,726 2018 2017 Net profit – attributable to shareholders of Galenica Ltd. (in thousand CHF) 147,546 118,804 Earnings per share (in CHF) 3.00 2.43 Diluted earnings per share (in CHF) 3.00 2.42