Consolidated Statement of Changes in Equity
for the period from January 1 to December 31, 2025
|
|
Equity attributable to shareholders of Lenzing AG and to hybrid capital owners |
Non-controlling interests |
|
|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|
Note |
Share capital |
Capital reserves |
Hybrid capital |
Other reserves1 |
Retained earnings |
Total |
Equity |
|||
As at 01/01/2024 |
|
40,108 |
513,455 |
496,582 |
29,961 |
360,281 |
1,440,386 |
301,779 |
1,742,165 |
||
|
|
|
|
|
|
|
|
|
|
||
Net profit/loss after tax as per consolidated statement of profit or loss |
|
0 |
0 |
0 |
0 |
(127,851) |
(127,851) |
(10,427) |
(138,278) |
||
Other comprehensive income (net of tax) |
|
0 |
0 |
0 |
14,936 |
0 |
14,936 |
5,701 |
20,637 |
||
Total comprehensive income |
|
0 |
0 |
0 |
14,936 |
(127,851) |
(112,915) |
(4,727) |
(117,642) |
||
|
|
|
|
|
|
|
|
|
|
||
Hedging gains and losses and cost of hedging transferred to the cost of non-current assets and cost of inventory |
|
0 |
0 |
0 |
1,466 |
0 |
1,466 |
1,535 |
3,001 |
||
|
|
|
|
|
|
|
|
|
|
||
Transfer of gain on disposal of equity investments at fair value through other comprehensive income to retained earnings |
0 |
0 |
0 |
(4,042) |
4,042 |
0 |
0 |
0 |
|||
|
|
|
|
|
|
|
|
|
|
||
Increase in capital |
0 |
0 |
0 |
0 |
0 |
0 |
34,912 |
34,912 |
|||
Acquisition/disposal of non-controlling interests and other changes |
0 |
0 |
0 |
0 |
(8,825) |
(8,825) |
8,825 |
0 |
|||
Measurement of puttable non-controlling interest recognized directly in equity |
0 |
0 |
0 |
0 |
18,464 |
18,464 |
0 |
18,464 |
|||
Dividends paid (including hybrid coupon) |
0 |
0 |
0 |
0 |
(28,750) |
(28,750) |
(150) |
(28,900) |
|||
Transactions with equity holders |
|
0 |
0 |
0 |
0 |
(19,111) |
(19,111) |
43,587 |
24,476 |
||
|
|
|
|
|
|
|
|
|
|
||
As at 31/12/2024 = 01/01/2025 |
|
40,108 |
513,455 |
496,582 |
42,321 |
217,361 |
1,309,826 |
342,175 |
1,652,001 |
||
|
|
|
|
|
|
|
|
|
|
||
Net profit/loss after tax as per consolidated statement of profit or loss |
|
0 |
0 |
0 |
0 |
(172,032) |
(172,032) |
36,820 |
(135,212) |
||
Other comprehensive income (net of tax) |
|
0 |
0 |
0 |
(75,715) |
0 |
(75,715) |
(36,453) |
(112,169) |
||
Total comprehensive income |
|
0 |
0 |
0 |
(75,715) |
(172,032) |
(247,747) |
366 |
(247,381) |
||
|
|
|
|
|
|
|
|
|
|
||
Hedging gains and losses and cost of hedging transferred to the cost of non-current assets and cost of inventory |
|
0 |
0 |
0 |
(2,349) |
0 |
(2,349) |
(2,382) |
(4,731) |
||
|
|
|
|
|
|
|
|
|
|
||
Transfer of gain on disposal of equity investments at fair value through other comprehensive income to retained earnings |
0 |
0 |
0 |
(2,990) |
2,990 |
0 |
0 |
0 |
|||
|
|
|
|
|
|
|
|
|
|
||
Reversal of capital reserve |
0 |
(95,772) |
0 |
0 |
95,772 |
0 |
0 |
0 |
|||
Proceeds from the issuance of hybrid capital |
0 |
0 |
489,665 |
0 |
0 |
489,665 |
0 |
489,665 |
|||
Repayment of hybrid capital |
0 |
0 |
(500,000) |
0 |
0 |
(500,000) |
0 |
(500,000) |
|||
Acquisition/disposal of non-controlling interests and other changes |
0 |
0 |
0 |
(25) |
24 |
(2) |
2 |
0 |
|||
Measurement of puttable non-controlling interest recognized directly in equity |
0 |
0 |
0 |
0 |
(54,864) |
(54,864) |
0 |
(54,864) |
|||
Resolved and paid dividends (including hybrid coupon) |
0 |
0 |
0 |
0 |
(18,720) |
(18,720) |
(10,629) |
(29,349) |
|||
Transactions with equity holders |
|
0 |
(95,772) |
(10,335) |
(25) |
22,212 |
(83,920) |
(10,627) |
(94,548) |
||
|
|
|
|
|
|
|
|
|
|
||
As at 31/12/2025 |
40,108 |
417,683 |
486,247 |
(38,759) |
70,531 |
975,810 |
329,532 |
1,305,342 |
|||
|
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