HORIZONTAL ANALYSIS RATIO

Consolidated income statement for the year ended December 31, 2018 In millions of CHF Notes 2018 91 439 2017 * 89 590 Sales 3 Other revenue Cost of goods sold Distribution expenses Marketing and administration expenses Research and development costs Other trading income Other trading expenses Trading operating profit 311 (46 070) (8 469) 120 003) (1 687) 332 (45 571) (8 023) (19 818) (1 739) 112 (1 606) 13 277 4 37 (1 769) 13 789 3 4 2535 Other operating income Other operating expenses Operating profit 379 (3500) (2572) 13 752 10 156 5 Financial income Financial expense Profit before taxes, associates and joint ventures 5 247 (1 008) 12 991 152 (848) 9460 13 (2 773) 824 14 Taxes Income from associates and joint ventures Profit for the year of which attributable to non-controlling interests of which attributable to shareholders of the parent (Net profit) (3 439) 916 10 468 333 10 135 7511 355 7 156 As percentages of sales Trading operating profit Profit for the year attributable to shareholders of the parent (Net profit) 15.1% 11.1% 14.8% 8.0% 15 Earnings per share (in CHF) Basic earnings per share Diluted earnings per share 2017 restated figures include modifications as described in Note 1 Accounting policies and related impacts in Note 22. 3.36 3.36 2.31 2.31 15