[ { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": "2018", "issue_type": "free_cash_flow_calculated", "column": "free_cash_flow_final_m", "value": "144.6", "description": "FCF = op_cf - abs(capex) = 144.6 CHF M; not reported by company", "severity": "INFO", "public_label": "Informational note", "public_note": "Free cash flow was not reported directly by the company. It has been calculated as operating cash flow minus capital expenditure." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": "2020", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "680.8", "description": "Legacy correction: cash -680.8 → 680.8; net debt 1019.4 → -342.2; enterprise value 4578.0 → 3216.4. Values verified against the annual-report balance sheet and Net Cash reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt and enterprise value were recalculated. A negative net debt value denotes net cash." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": "2021", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "673.7", "description": "Legacy correction: cash -673.7 → 673.7; net debt 980.1 → -367.3; enterprise value 5118.3 → 3770.9. Values verified against the annual-report balance sheet and Net Cash reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt and enterprise value were recalculated. A negative net debt value denotes net cash." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": "2022", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "636.4", "description": "Legacy correction: cash -636.4 → 636.4; net debt 1315.1 → 42.3; enterprise value 5273.3 → 4000.5. Values verified against the annual-report balance sheet and Net Cash/(Debt) reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt and enterprise value were recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": "2023", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "687.2", "description": "Legacy correction: cash -687.2 → 687.2; net debt 1367.9 → -6.5; enterprise value 4760.8 → 3386.4. Values verified against the annual-report balance sheet and Net Cash/(Debt) reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt and enterprise value were recalculated. A negative net debt value denotes net cash." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": "2024", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "609.1", "description": "Legacy correction: cash -609.1 → 609.1; net debt 1170.1 → -48.1; enterprise value 5223.2 → 4005.0. Values verified against the annual-report balance sheet and Net Cash reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt and enterprise value were recalculated. A negative net debt value denotes net cash." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": "2025", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "538.4", "description": "Legacy correction: cash -538.4 → 538.4; net debt 1051.6 → -25.2; enterprise value 4625.1 → 3548.3. Values verified against the annual-report balance sheet and Net Cash reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt and enterprise value were recalculated. A negative net debt value denotes net cash." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2015", "issue_type": "missing_capex", "column": "capex_m", "value": null, "description": "capex_m absent — FCF proxy unavailable", "severity": "WARNING", "public_label": "Acceptable limitation", "public_note": "Capital expenditure was not extracted for this year. Free cash flow calculation from operating cash flow is therefore unavailable." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2016", "issue_type": "missing_capex", "column": "capex_m", "value": null, "description": "capex_m absent — FCF proxy unavailable", "severity": "WARNING", "public_label": "Acceptable limitation", "public_note": "Capital expenditure was not extracted for this year. Free cash flow calculation from operating cash flow is therefore unavailable." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2017", "issue_type": "missing_capex", "column": "capex_m", "value": null, "description": "capex_m absent — FCF proxy unavailable", "severity": "WARNING", "public_label": "Acceptable limitation", "public_note": "Capital expenditure was not extracted for this year. Free cash flow calculation from operating cash flow is therefore unavailable." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2017", "issue_type": "legacy_operating_cash_flow_correction", "column": "operating_cash_flow", "value": "4091.0", "description": "Legacy OCF 3862.0 replaced by FY2017 consolidated cash flow from operating activities 4091.0 (PDF page 98).", "severity": "INFO", "public_label": "Audited consolidated-scope correction", "public_note": "The own-year consolidated cash-flow value replaces a legacy value taken from a different period or scope." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2018", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "474.0", "description": "Legacy correction: cash -474.0 → 474.0; net debt 8641.0 → 7693.0; enterprise value 26132.4 → 25184.4. Values verified against the annual-report balance sheet and net-debt reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt, enterprise value and EV multiples were recalculated." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2018", "issue_type": "legacy_operating_cash_flow_correction", "column": "operating_cash_flow", "value": "3720.0", "description": "Legacy OCF 3565.0 replaced by FY2018 consolidated cash flow from operating activities 3720.0 (PDF page 108); calculated FCF becomes 1316.0.", "severity": "INFO", "public_label": "Audited consolidated-scope correction", "public_note": "The own-year consolidated cash-flow value replaces a legacy value taken from a different period or scope." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2019", "issue_type": "free_cash_flow_calculated", "column": "free_cash_flow_final_m", "value": "1543.0", "description": "FCF = op_cf - abs(capex) = 1543.0 CHF M; not reported by company", "severity": "INFO", "public_label": "Informational note", "public_note": "Free cash flow was not reported directly by the company. It has been calculated as operating cash flow minus capital expenditure." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2019", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "328.0", "description": "Legacy correction: cash -328.0 → 328.0; net debt 7788.0 → 7132.0; enterprise value 27773.7 → 27117.7. Values verified against the annual-report balance sheet and net-debt reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt, enterprise value and EV multiples were recalculated." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2020", "issue_type": "free_cash_flow_calculated", "column": "free_cash_flow_final_m", "value": "1840.0", "description": "FCF = op_cf - abs(capex) = 1840.0 CHF M; not reported by company", "severity": "INFO", "public_label": "Informational note", "public_note": "Free cash flow was not reported directly by the company. It has been calculated as operating cash flow minus capital expenditure." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2020", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "340.0", "description": "Legacy correction: cash -340.0 → 340.0; net debt 7382.0 → 6702.0; enterprise value 26763.7 → 26083.7. Values verified against the annual-report balance sheet and net-debt reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt, enterprise value and EV multiples were recalculated." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2021", "issue_type": "free_cash_flow_calculated", "column": "free_cash_flow_final_m", "value": "1758.0", "description": "FCF = op_cf - abs(capex) = 1758.0 CHF M; not reported by company", "severity": "INFO", "public_label": "Informational note", "public_note": "Free cash flow was not reported directly by the company. It has been calculated as operating cash flow minus capital expenditure." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2021", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "401.0", "description": "Legacy correction: cash -401.0 → 401.0; net debt 6846.0 → 6044.0; enterprise value 28691.9 → 27889.9. Values verified against the annual-report balance sheet and net-debt reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt, enterprise value and EV multiples were recalculated." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2022", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "121.0", "description": "Legacy correction: cash -121.0 → 121.0; net debt 6123.0 → 5881.0; enterprise value 28517.0 → 28275.0. Values verified against the annual-report balance sheet and net-debt reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt, enterprise value and EV multiples were recalculated." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2023", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "148.0", "description": "Legacy correction: cash -148.0 → 148.0; net debt 7728.0 → 7432.0; enterprise value 30954.4 → 30658.4. Values verified against the annual-report balance sheet and net-debt reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt, enterprise value and EV multiples were recalculated." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2024", "issue_type": "legacy_cash_sign_correction", "column": "cash", "value": "1523.0", "description": "Legacy correction: cash -1523.0 → 1523.0; net debt 19058.0 → 16012.0; enterprise value 43178.0 → 40132.0. Values verified against the annual-report balance sheet and net-debt reconciliation.", "severity": "INFO", "public_label": "Audited legacy correction", "public_note": "Cash sign corrected from a legacy extraction error; net debt, enterprise value and EV multiples were recalculated." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": "2025", "issue_type": "consolidated_cash_flow_scope_correction", "column": "operating_cash_flow;capex;free_cash_flow", "value": "6012;3064;-3008;1433;3004", "description": "FY2025 corrected to Group scope: OCF 6012; reported CAPEX KPI 3064; calculated cash-flow CAPEX -3008; reported FCF APM 1433; calculated FCF 3004. Operating free cash flow APM 1920 remains excluded.", "severity": "INFO", "public_label": "Audited FY2025 Group-scope correction", "public_note": "Group OCF, reported CAPEX and reported FCF are kept distinct from calculated cash-flow CAPEX and calculated FCF." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": "2015", "issue_type": "per_share_not_comparable_pre_split", "column": "pe_ratio,dividend_yield_pct", "value": null, "description": "Sika 2015-2017 EPS/DPS are pre-split registered-share values and are not comparable with split-adjusted market prices.", "severity": "INFO", "public_label": "Informational note", "public_note": "P/E ratio and dividend yield are intentionally blank for these years. Pre-split per-share figures are not comparable with split-adjusted market prices." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": "2016", "issue_type": "per_share_not_comparable_pre_split", "column": "pe_ratio,dividend_yield_pct", "value": null, "description": "Sika 2015-2017 EPS/DPS are pre-split registered-share values and are not comparable with split-adjusted market prices.", "severity": "INFO", "public_label": "Informational note", "public_note": "P/E ratio and dividend yield are intentionally blank for these years. Pre-split per-share figures are not comparable with split-adjusted market prices." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": "2017", "issue_type": "per_share_not_comparable_pre_split", "column": "pe_ratio,dividend_yield_pct", "value": null, "description": "Sika 2015-2017 EPS/DPS are pre-split registered-share values and are not comparable with split-adjusted market prices.", "severity": "INFO", "public_label": "Informational note", "public_note": "P/E ratio and dividend yield are intentionally blank for these years. Pre-split per-share figures are not comparable with split-adjusted market prices." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": "2018", "issue_type": "fcf_definition_difference", "column": "free_cash_flow", "value": "38.8", "description": "FCF definition difference: Sika's reported FCF uses OCF + total investing (incl. acquisitions). Conventional FCF in free_cash_flow_calculated.", "severity": "WARNING", "public_label": "FCF definition difference — acquisition year", "public_note": "Sika's reported FCF reflects the Parex Group acquisition (large investing outflow). Conventional FCF (OCF minus PPE capex) is available in free_cash_flow_calculated. Delta ~472 CHF M. Source: Sika Annual Report FY2018 Note 25." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": "2018", "issue_type": "price_to_fcf_extreme", "column": "price_to_fcf", "value": "458.9", "description": "Price/FCF is 458.9, absolute value > 200.", "severity": "WARNING", "public_label": "P/FCF ratio unusually large — FCF definition difference", "public_note": "The price-to-free-cash-flow ratio is unusually large for FY2018 because Sika's reported FCF reflects the Parex Group acquisition outflow. See free_cash_flow record for details. price_to_calculated_fcf uses conventional FCF and is more representative." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": "2019", "issue_type": "fcf_definition_difference", "column": "free_cash_flow", "value": "-717.0", "description": "FCF definition difference: Sika's reported FCF uses OCF + total investing (incl. Parex settlement). Conventional FCF in free_cash_flow_calculated.", "severity": "WARNING", "public_label": "FCF definition difference — acquisition year", "public_note": "Sika's reported FCF is negative due to the Parex acquisition settlement (CHF ~1.75B cash outflow in investing). Conventional FCF estimate is in free_cash_flow_calculated. Delta ~1751 CHF M. Source: Sika Annual Report FY2019 FCF table p.137." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": "2023", "issue_type": "fcf_definition_difference", "column": "free_cash_flow", "value": "-1870.1", "description": "FCF definition difference: Sika's reported FCF uses OCF + total investing (incl. M&A outflows). Conventional FCF in free_cash_flow_calculated.", "severity": "WARNING", "public_label": "FCF definition difference — acquisition year", "public_note": "Sika's reported FCF is negative due to significant M&A cash outflows included in investing per Sika's FCF definition. Conventional FCF estimate is in free_cash_flow_calculated. Delta ~3259 CHF M. Source: Sika Annual Report FY2023." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Communication Services", "fiscal_year": "2015-2025", "issue_type": "capex_availability_note", "column": "capex_calculated", "value": "capex_missing_2015_2017", "description": "Calculated capex is unavailable for 2015-2017 in the public beta; calculated free cash flow is therefore not shown for those years. Reported free cash flow remains shown where available. From 2018 onward, calculated capex is stored as a cash outflow and calculated free cash flow follows the public beta formula. Reported and calculated free cash flow are kept separate where definitions differ.", "severity": "INFO", "public_label": "Calculated capex availability", "public_note": "Calculated capex is unavailable for 2015-2017 in the public beta; calculated free cash flow is therefore not shown for those years. Reported free cash flow remains shown where available. From 2018 onward, calculated capex is stored as a cash outflow and calculated free cash flow follows the public beta formula. Reported and calculated free cash flow are kept separate where definitions differ." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": "2015-2025", "issue_type": "free_cash_flow_definition_note", "column": "free_cash_flow_reported", "value": "reported_and_calculated_fcf_may_differ", "description": "Calculated capex is stored as a cash outflow in the public beta. Reported and calculated free cash flow may differ where company-reported FCF follows a different definition, including lease-related cash flow treatment in 2019-2020.", "severity": "INFO", "public_label": "Free cash flow definition note", "public_note": "Calculated capex is stored as a cash outflow in the public beta. Reported and calculated free cash flow may differ where company-reported FCF follows a different definition, including lease-related cash flow treatment in 2019-2020." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Communication Services", "fiscal_year": "2024", "issue_type": "financials_numeric_audit", "column": "total_debt", "value": "large_balance_sheet_expansion", "description": "The 2024 balance-sheet expansion reflects Vodafone Italia acquisition financing and is not treated as a data quality issue.", "severity": "INFO", "public_label": "Large balance-sheet expansion (Vodafone Italia acquisition 2024)", "public_note": "Large debt increase reflects Vodafone Italia acquisition financing. Not a data quality issue; note for users comparing cross-year metrics." }, { "ticker": "GEBN.SW", "company_name": null, "sector": null, "fiscal_year": "ALL", "issue_type": "free_cash_flow_definition_note", "column": "free_cash_flow_reported", "value": "reported_and_calculated_fcf_may_differ", "description": "Calculated capex is stored as a cash outflow in the public beta. Reported and calculated free cash flow may differ where company-reported FCF follows a different definition, including lease-related cash flow treatment in 2019-2020.", "severity": "INFO", "public_label": "Free cash flow definition note", "public_note": "Calculated capex is stored as a cash outflow in the public beta. Reported and calculated free cash flow may differ where company-reported FCF follows a different definition, including lease-related cash flow treatment in 2019-2020." }, { "ticker": "SCMN.SW", "company_name": null, "sector": null, "fiscal_year": "ALL", "issue_type": "capex_sign_correction", "column": null, "value": null, "description": null, "severity": "INFO", "public_label": "Sign convention corrected", "public_note": "capex_calculated sign corrected from positive to negative (cash outflow convention) for 6 years (2019-2024). 2015-2017 remain blank because capex data is unavailable. 2018 and 2025 were already negative. free_cash_flow_calculated is populated as OCF + capex_calculated for all years with capex data (2018-2025). price_to_calculated_fcf is populated in valuation_ratios for 2018-2025. This is a public beta data-basis note, not a company quality judgment." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2017, "column": "free_cash_flow", "severity": "WARNING", "issue_type": "fcf_definition_difference", "public_label": "FCF definition difference — acquisition year", "public_note": "Sika's reported FCF includes acquisition-related cash outflows per Sika's published FCF definition (OCF + total investing). Conventional FCF (OCF minus PPE capex) is available in free_cash_flow_calculated. Delta ~319 CHF M. Source: Sika Annual Report FY2017 Note 28.", "description": "FCF definition difference: Sika's reported FCF uses OCF + total investing (incl. acquisitions). Conventional FCF in free_cash_flow_calculated.", "value": null }, { "ticker": "BARN.SW", "company_name": "Barry Callebaut AG", "sector": "Consumer Staples", "fiscal_year": "2015-2025", "issue_type": "market_data_unavailable", "column": "valuation_ratios", "value": "not_available_in_public_beta", "description": "BARN.SW is Barry Callebaut AG. Annual fundamentals are available in the public beta. EBITDA is available only for years where it is reported or confidently sourced. Market data and valuation ratios are not currently available in the public beta for BARN.SW; missing valuation values are intentionally left blank rather than estimated. This is a market-data limitation, not a company quality judgment.", "severity": "INFO", "public_label": "Market data unavailable in public beta", "public_note": "BARN.SW is Barry Callebaut AG. Annual fundamentals are available in the public beta. EBITDA is available only for years where it is reported or confidently sourced. Market data and valuation ratios are not currently available in the public beta for BARN.SW; missing valuation values are intentionally left blank rather than estimated. This is a market-data limitation, not a company quality judgment." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": 2018, "issue_type": "legacy_total_assets_prior_year_pickup_correction", "column": "total_assets;equity_ratio_pct", "value": "22586;36.34", "description": "FY2018 total assets corrected from the FY2017 comparative pickup 22058 to the own-year consolidated balance-sheet value 22586 (PDF page 107, printed page 105); equity ratio recalculated as 8208 / 22586 * 100 = 36.34%.", "severity": "INFO", "public_label": "Audited FY2018 prior-year pickup correction", "public_note": "FY2018 total assets now use the own-year consolidated value; the directly dependent equity ratio was recalculated." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": 2015, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebit_margin_pct;net_margin_pct", "value": "17.228978;11.662956", "description": "Legacy binary-float residue normalized without changing inputs: ebit_margin_pct 17.228977564651483 -> 17.228978; net_margin_pct 11.662955985613976 -> 11.662956.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "The unchanged validated financial inputs reproduce the ratio using Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": 2016, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct", "value": "36.87194", "description": "Legacy binary-float residue normalized without changing inputs: ebitda_margin_pct 36.871940221592375 -> 36.87194.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "The unchanged validated financial inputs reproduce the ratio using Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": 2018, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "net_margin_pct", "value": "12.984463", "description": "Legacy binary-float residue normalized without changing inputs: net_margin_pct 12.984463035683795 -> 12.984463.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "The unchanged validated financial inputs reproduce the ratio using Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": 2020, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "net_margin_pct", "value": "13.765766", "description": "Legacy binary-float residue normalized without changing inputs: net_margin_pct 13.765765765765767 -> 13.765766.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "The unchanged validated financial inputs reproduce the ratio using Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": 2021, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "net_margin_pct", "value": "16.390951", "description": "Legacy binary-float residue normalized without changing inputs: net_margin_pct 16.390950549941877 -> 16.390951.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "The unchanged validated financial inputs reproduce the ratio using Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": 2022, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "net_margin_pct", "value": "14.425846", "description": "Legacy binary-float residue normalized without changing inputs: net_margin_pct 14.425845932325416 -> 14.425846.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "The unchanged validated financial inputs reproduce the ratio using Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": 2023, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "41.744942;19.915101;15.453396", "description": "Legacy binary-float residue normalized without changing inputs: ebitda_margin_pct 41.744942196531795 -> 41.744942; ebit_margin_pct 19.915101156069365 -> 19.915101; net_margin_pct 15.453395953757228 -> 15.453396.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "The unchanged validated financial inputs reproduce the ratio using Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": 2025, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct", "value": "43.972621", "description": "Legacy binary-float residue normalized without changing inputs: ebitda_margin_pct 43.97262094630515 -> 43.972621.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "The unchanged validated financial inputs reproduce the ratio using Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "SCMN.SW", "company_name": "Swisscom AG", "sector": "Telecom / Infrastructure", "fiscal_year": 2025, "issue_type": "fy2025_dividend_per_share_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "26.0;4.69", "description": "The official FY2025 annual report proposes CHF 26 per share for the 2025 financial year; DPS was corrected from 22.0 and the same-currency dividend yield recalculated to 4.69%.", "severity": "INFO", "public_label": "FY2025 proposed dividend correction", "public_note": "FY2025 DPS now represents the proposed own-year dividend; the directly dependent CHF/CHF dividend yield was recalculated without FX conversion." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2015, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct;ebit_margin_pct", "value": "3.400724;2.688343", "description": "Legacy binary-float residue normalized without changing financial inputs: ebitda_margin_pct 3.400724320452104 -> 3.400724; ebit_margin_pct 2.6883432164603813 -> 2.688343.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2016, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "net_margin_pct", "value": "2.027567", "description": "Legacy binary-float residue normalized without changing financial inputs: net_margin_pct 2.0275673000038075 -> 2.027567.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2018, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "2.716711;2.323572;2.294484", "description": "Legacy binary-float residue normalized without changing financial inputs: ebitda_margin_pct 2.7167110343247005 -> 2.716711; ebit_margin_pct 2.323572448565838 -> 2.323572; net_margin_pct 2.2944837191262804 -> 2.294484.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2019, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct;ebit_margin_pct", "value": "3.464833;2.292041", "description": "Legacy binary-float residue normalized without changing financial inputs: ebitda_margin_pct 3.4648334945419372 -> 3.464833; ebit_margin_pct 2.2920409009257976 -> 2.292041.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2020, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebit_margin_pct", "value": "2.397088", "description": "Legacy binary-float residue normalized without changing financial inputs: ebit_margin_pct 2.3970881197520058 -> 2.397088.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2021, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebit_margin_pct", "value": "2.56251", "description": "Legacy binary-float residue normalized without changing financial inputs: ebit_margin_pct 2.5625095666423565 -> 2.56251.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2022, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct;net_margin_pct", "value": "3.93721;1.83389", "description": "Legacy binary-float residue normalized without changing financial inputs: ebitda_margin_pct 3.937209589936573 -> 3.93721; net_margin_pct 1.8338898606031693 -> 1.83389.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2023, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct;net_margin_pct", "value": "3.95807;1.716067", "description": "Legacy binary-float residue normalized without changing financial inputs: ebitda_margin_pct 3.9580697632387496 -> 3.95807; net_margin_pct 1.7160672329658413 -> 1.716067.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2024, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebit_margin_pct", "value": "3.009844", "description": "Legacy binary-float residue normalized without changing financial inputs: ebit_margin_pct 3.0098435133770822 -> 3.009844.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2025, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebit_margin_pct;net_margin_pct", "value": "3.029646;1.905046", "description": "Legacy binary-float residue normalized without changing financial inputs: ebit_margin_pct 3.029646089642837 -> 3.029646; net_margin_pct 1.9050457969757737 -> 1.905046.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2015, "issue_type": "legacy_dps_footnote_suffix_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "1.30", "description": "Official FY2015 proposed ordinary DPS is CHF 1.30; legacy 1.302 concatenated footnote marker 2. The directly dependent dividend yield was recomputed.", "severity": "INFO", "public_label": "Audited DPS footnote correction", "public_note": "The final digit 2 was a footnote marker, not part of the proposed dividend amount; same-currency yield was recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2016, "issue_type": "legacy_dps_footnote_suffix_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "1.50", "description": "Official FY2016 proposed ordinary DPS is CHF 1.50; legacy 1.502 concatenated footnote marker 2. The directly dependent dividend yield was recomputed.", "severity": "INFO", "public_label": "Audited DPS footnote correction", "public_note": "The final digit 2 was a footnote marker, not part of the proposed dividend amount; same-currency yield was recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2017, "issue_type": "legacy_dps_footnote_suffix_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "1.65", "description": "Official FY2017 proposed ordinary DPS is CHF 1.65; legacy 1.652 concatenated footnote marker 2. The directly dependent dividend yield was recomputed.", "severity": "INFO", "public_label": "Audited DPS footnote correction", "public_note": "The final digit 2 was a footnote marker, not part of the proposed dividend amount; same-currency yield was recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2018, "issue_type": "legacy_dps_footnote_suffix_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "1.85", "description": "Official FY2018 proposed ordinary DPS is CHF 1.85; legacy 1.852 concatenated footnote marker 2. The directly dependent dividend yield was recomputed.", "severity": "INFO", "public_label": "Audited DPS footnote correction", "public_note": "The final digit 2 was a footnote marker, not part of the proposed dividend amount; same-currency yield was recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2019, "issue_type": "legacy_dps_footnote_suffix_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "1.90", "description": "Official FY2019 proposed ordinary DPS is CHF 1.90; legacy 1.902 concatenated footnote marker 2. The directly dependent dividend yield was recomputed.", "severity": "INFO", "public_label": "Audited DPS footnote correction", "public_note": "The final digit 2 was a footnote marker, not part of the proposed dividend amount; same-currency yield was recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2021, "issue_type": "legacy_dps_footnote_suffix_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "2.05", "description": "Official FY2021 proposed ordinary DPS is CHF 2.05; legacy 2.052 concatenated footnote marker 2. The directly dependent dividend yield was recomputed.", "severity": "INFO", "public_label": "Audited DPS footnote correction", "public_note": "The final digit 2 was a footnote marker, not part of the proposed dividend amount; same-currency yield was recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2022, "issue_type": "legacy_dps_footnote_suffix_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "2.15", "description": "Official FY2022 proposed ordinary DPS is CHF 2.15; legacy 2.152 concatenated footnote marker 2. The directly dependent dividend yield was recomputed.", "severity": "INFO", "public_label": "Audited DPS footnote correction", "public_note": "The final digit 2 was a footnote marker, not part of the proposed dividend amount; same-currency yield was recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2023, "issue_type": "legacy_dps_footnote_suffix_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "2.25", "description": "Official FY2023 proposed ordinary DPS is CHF 2.25; legacy 2.252 concatenated footnote marker 2. The directly dependent dividend yield was recomputed.", "severity": "INFO", "public_label": "Audited DPS footnote correction", "public_note": "The final digit 2 was a footnote marker, not part of the proposed dividend amount; same-currency yield was recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2024, "issue_type": "legacy_dps_footnote_suffix_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "2.35", "description": "Official FY2024 proposed ordinary DPS is CHF 2.35; legacy 2.352 concatenated footnote marker 2. The directly dependent dividend yield was recomputed.", "severity": "INFO", "public_label": "Audited DPS footnote correction", "public_note": "The final digit 2 was a footnote marker, not part of the proposed dividend amount; same-currency yield was recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2025, "issue_type": "legacy_dps_footnote_suffix_correction", "column": "dividend_per_share;dividend_yield_pct", "value": "2.50", "description": "Official FY2025 proposed ordinary DPS is CHF 2.50; legacy 2.502 concatenated footnote marker 2. The directly dependent dividend yield was recomputed.", "severity": "INFO", "public_label": "Audited DPS footnote correction", "public_note": "The final digit 2 was a footnote marker, not part of the proposed dividend amount; same-currency yield was recalculated." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2017, "issue_type": "legacy_net_debt_binary_precision_normalization", "column": "net_debt", "value": "-344.2", "description": "Binary residue -344.20000000000005 normalized to exact Decimal -344.2 from 98.9 total debt less 443.1 cash.", "severity": "INFO", "public_label": "Deterministic net-debt precision normalization", "public_note": "The displayed and financial amount is unchanged; only binary precision residue was removed." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": 2019, "issue_type": "fy2019_cash_segment_sales_correction", "column": "cash;net_debt;enterprise_value;ev_to_ebitda;ev_to_ebit", "value": "592.6;-312.9;2398.9;6.0;9.0", "description": "Official consolidated cash is CHF 592.6 million and net cash CHF 312.9 million. Legacy 431.9 was Technology segment net sales; direct derivatives were recalculated.", "severity": "INFO", "public_label": "Audited FY2019 cash correction", "public_note": "FY2019 consolidated cash and all directly dependent leverage/valuation values were corrected from the official annual report." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": "2015-2025", "issue_type": "ebitda_provenance_classification_correction", "column": "ebitda", "value": "calculated", "description": "EBITDA values are unchanged but provenance is corrected from reported to calculated: statutory EBIT less the directly reported negative depreciation/amortization/impairment expense.", "severity": "INFO", "public_label": "EBITDA provenance classification corrected", "public_note": "Canonical EBITDA is reproducible from official statement inputs and is classified as calculated, not issuer-reported." }, { "ticker": "DKSH.SW", "company_name": "DKSH Holding AG", "sector": "Distribution / Services", "fiscal_year": "2015-2016", "issue_type": "fy2015_fy2016_total_debt_classification_correction", "column": "total_debt", "value": "calculated", "description": "FY2015 and FY2016 total debt values are unchanged but correctly classified as the exact sum of reported current and non-current borrowings subtotals.", "severity": "INFO", "public_label": "Total-debt provenance classification corrected", "public_note": "FY2015–FY2016 total debt is deterministically calculated from two non-overlapping official borrowings subtotals." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2025, "issue_type": "fy2025_total_debt_correction", "column": "total_debt", "value": "1354.8", "description": "Corrected total debt from 301.9 to 1,354.8 MCHF using official short-term debt of 222.2 and long-term debt of 1,132.6 MCHF; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2025 total debt corrected", "public_note": "Official total debt is 1,354.8 MCHF; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2015, "issue_type": "historical_total_debt_correction", "column": "total_debt", "value": "1139.2", "description": "Corrected FY2015 total debt from 406.3 to 1139.2 MCHF using the official consolidated balance sheet; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2015 total debt corrected", "public_note": "Official short- and long-term debt were used; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2016, "issue_type": "historical_total_debt_correction", "column": "total_debt", "value": "970.9", "description": "Corrected FY2016 total debt from 438.1 to 970.9 MCHF using the official consolidated balance sheet; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2016 total debt corrected", "public_note": "Official short- and long-term debt were used; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2017, "issue_type": "historical_total_debt_correction", "column": "total_debt", "value": "895.2", "description": "Corrected FY2017 total debt from 435.3 to 895.2 MCHF using the official consolidated balance sheet; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2017 total debt corrected", "public_note": "Official short- and long-term debt were used; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2018, "issue_type": "historical_total_debt_correction", "column": "total_debt", "value": "837.4", "description": "Corrected FY2018 total debt from 386.3 to 837.4 MCHF using the official consolidated balance sheet; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2018 total debt corrected", "public_note": "Official short- and long-term debt were used; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2019, "issue_type": "historical_total_debt_correction", "column": "total_debt", "value": "836.9", "description": "Corrected FY2019 total debt from 428.5 to 836.9 MCHF using the official consolidated balance sheet; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2019 total debt corrected", "public_note": "Official short- and long-term debt were used; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2020, "issue_type": "historical_total_debt_correction", "column": "total_debt", "value": "778.8", "description": "Corrected FY2020 total debt from 440.9 to 778.8 MCHF using the official consolidated balance sheet; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2020 total debt corrected", "public_note": "Official short- and long-term debt were used; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2021, "issue_type": "historical_total_debt_correction", "column": "total_debt", "value": "783.9", "description": "Corrected FY2021 total debt from 837.0 to 783.9 MCHF using the official consolidated balance sheet; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2021 total debt corrected", "public_note": "Official short- and long-term debt were used; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2022, "issue_type": "historical_total_debt_correction", "column": "total_debt", "value": "1029.6", "description": "Corrected FY2022 total debt from 324.3 to 1029.6 MCHF using the official consolidated balance sheet; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2022 total debt corrected", "public_note": "Official short- and long-term debt were used; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2023, "issue_type": "historical_total_debt_correction", "column": "total_debt", "value": "1321.4", "description": "Corrected FY2023 total debt from 317.3 to 1321.4 MCHF using the official consolidated balance sheet; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2023 total debt corrected", "public_note": "Official short- and long-term debt were used; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2024, "issue_type": "historical_total_debt_correction", "column": "total_debt", "value": "1373.1", "description": "Corrected FY2024 total debt from 321.3 to 1373.1 MCHF using the official consolidated balance sheet; recalculated only direct derivatives.", "severity": "INFO", "public_label": "FY2024 total debt corrected", "public_note": "Official short- and long-term debt were used; net debt, debt-to-equity, enterprise value and EV multiples were recalculated deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2019, "issue_type": "reported_fcf_correction", "column": "free_cash_flow_reported", "value": "644.0", "description": "Corrected FY2019 reported free cash flow from 484.0 to 644.0 MCHF from the official own-year key-figures table; calculated FCF was not modified.", "severity": "INFO", "public_label": "FY2019 reported free cash flow corrected", "public_note": "Reported free cash flow and only its directly dependent margin and price multiple were corrected deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2020, "issue_type": "reported_fcf_correction", "column": "free_cash_flow_reported", "value": "717.0", "description": "Corrected FY2020 reported free cash flow from 557.0 to 717.0 MCHF from the official own-year key-figures table; calculated FCF was not modified.", "severity": "INFO", "public_label": "FY2020 reported free cash flow corrected", "public_note": "Reported free cash flow and only its directly dependent margin and price multiple were corrected deterministically." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2015, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebit_margin_pct;net_margin_pct", "value": "19.211937;16.285615", "description": "Legacy binary-float residue normalized without changing financial inputs: ebit_margin_pct 19.211936615645605 -> 19.211937; net_margin_pct 16.285615144388327 -> 16.285615.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2016, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "net_margin_pct", "value": "19.515842", "description": "Legacy binary-float residue normalized without changing financial inputs: net_margin_pct 19.515841936632256 -> 19.515842.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2017, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct;net_margin_pct", "value": "26.544717;18.134305", "description": "Legacy binary-float residue normalized without changing financial inputs: ebitda_margin_pct 26.544716844892204 -> 26.544717; net_margin_pct 18.13430526424371 -> 18.134305.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2018, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "28.170752;22.970297;19.386463", "description": "Legacy binary-float residue normalized without changing financial inputs: ebitda_margin_pct 28.17075150137964 -> 28.170752; ebit_margin_pct 22.970297029702973 -> 22.970297; net_margin_pct 19.386463236487582 -> 19.386463.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2019, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "net_margin_pct", "value": "20.98349", "description": "Legacy binary-float residue normalized without changing financial inputs: net_margin_pct 20.983489571507345 -> 20.98349.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2020, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "net_margin_pct", "value": "21.509661", "description": "Legacy binary-float residue normalized without changing financial inputs: net_margin_pct 21.509661431298348 -> 21.509661.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2021, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebit_margin_pct", "value": "26.054038", "description": "Legacy binary-float residue normalized without changing financial inputs: ebit_margin_pct 26.054038433752343 -> 26.054038.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2022, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct;ebit_margin_pct", "value": "26.787346;22.258911", "description": "Legacy binary-float residue normalized without changing financial inputs: ebitda_margin_pct 26.787346325068544 -> 26.787346; ebit_margin_pct 22.258910934874255 -> 22.258911.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2023, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct;ebit_margin_pct", "value": "29.861539;24.919744", "description": "Legacy binary-float residue normalized without changing financial inputs: ebitda_margin_pct 29.861538960407273 -> 29.861539; ebit_margin_pct 24.919744479392975 -> 24.919744.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2024, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "net_margin_pct", "value": "19.351807", "description": "Legacy binary-float residue normalized without changing financial inputs: net_margin_pct 19.351806838437856 -> 19.351807.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2025, "issue_type": "legacy_ratio_binary_precision_normalization", "column": "ebitda_margin_pct", "value": "29.422366", "description": "Legacy binary-float residue normalized without changing financial inputs: ebitda_margin_pct 29.422365550602297 -> 29.422366.", "severity": "INFO", "public_label": "Deterministic ratio precision normalization", "public_note": "Unchanged validated inputs reproduce each ratio with Decimal ROUND_HALF_UP to at most six decimal places." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2019, "issue_type": "calculated_capex_correction", "column": "capex_calculated;free_cash_flow_calculated;calculated_fcf_margin_pct;price_to_calculated_fcf", "value": "-167;667;21.6355;22.7069", "description": "Corrected FY2019 calculated CAPEX from -147 to -167 MCHF using the official own-year company-defined CAPEX KPI; recalculated only its direct calculated-FCF derivatives; reported FCF is unchanged.", "severity": "INFO", "public_label": "FY2019 calculated CAPEX corrected", "public_note": "Calculated CAPEX and its calculated-FCF derivatives were corrected deterministically; issuer-reported FCF remains separate and unchanged." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2020, "issue_type": "calculated_capex_correction", "column": "capex_calculated;free_cash_flow_calculated;calculated_fcf_margin_pct;price_to_calculated_fcf", "value": "-150;750;25.1164;21.1828", "description": "Corrected FY2020 calculated CAPEX from -139 to -150 MCHF using the official own-year company-defined CAPEX KPI; recalculated only its direct calculated-FCF derivatives; reported FCF is unchanged.", "severity": "INFO", "public_label": "FY2020 calculated CAPEX corrected", "public_note": "Calculated CAPEX and its calculated-FCF derivatives were corrected deterministically; issuer-reported FCF remains separate and unchanged." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2015, "issue_type": "ebitda_provenance_classification", "column": "ebitda", "value": "631.7", "description": "FY2015 EBITDA is unchanged but provenance is corrected from reported to calculated: statutory EBIT 498.3 plus D&A 133.4 = 631.7 MCHF.", "severity": "INFO", "public_label": "EBITDA provenance classification corrected", "public_note": "Canonical EBITDA is reproducible from two official statutory inputs and is classified as calculated; the adjusted issuer KPI is not substituted." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2016, "issue_type": "ebitda_provenance_classification", "column": "ebitda", "value": "785.2", "description": "FY2016 EBITDA is unchanged but provenance is corrected from reported to calculated: statutory EBIT 640.1 plus D&A 145.1 = 785.2 MCHF.", "severity": "INFO", "public_label": "EBITDA provenance classification corrected", "public_note": "Canonical EBITDA is reproducible from two official statutory inputs and is classified as calculated; the adjusted issuer KPI is not substituted." }, { "ticker": "GEBN.SW", "company_name": "Geberit AG", "sector": "Industrials", "fiscal_year": 2017, "issue_type": "ebitda_provenance_classification", "column": "ebitda", "value": "772.0", "description": "FY2017 EBITDA is unchanged but provenance is corrected from reported to calculated: statutory EBIT 621.7 plus D&A 150.3 = 772.0 MCHF.", "severity": "INFO", "public_label": "EBITDA provenance classification corrected", "public_note": "Canonical EBITDA is reproducible from two official statutory inputs and is classified as calculated; the adjusted issuer KPI is not substituted." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2023, "issue_type": "restated_comparative_policy_exception", "column": "free_cash_flow_reported", "value": "-1801.3", "description": "Explicit SIKA FY2023-only methodological exception: canonical reported FCF changed from the own-year -1870.1 MCHF to the later-restated -1801.3 MCHF published in Annual Report 2024 and confirmed in Annual Report 2025.", "severity": "INFO", "public_label": "FY2023 reported FCF restated comparative", "public_note": "The canonical FY2023 reported FCF uses the later-restated comparative; this selection is specific to SIKA FY2023 and is not a general policy change." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2015, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2015, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2016, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2016, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2017, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2017, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2018, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2018, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2019, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2019, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2020, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2020, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2021, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2021, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2022, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2022, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2023, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2023, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2024, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2024, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2025, "issue_type": "legacy_evidence_arithmetic_precision_normalization", "column": "net_debt;ebitda_margin_pct;ebit_margin_pct;net_margin_pct", "value": "normalized", "description": "Legacy binary-float residues normalized deterministically; all underlying financial inputs remain unchanged.", "severity": "INFO", "public_label": "Deterministic arithmetic precision normalization", "public_note": "Net debt uses one-decimal input precision and margins use Decimal ROUND_HALF_UP to six decimals." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2025, "issue_type": "total_debt_reported_total_classification", "column": "total_debt", "value": "reported", "description": "Total debt value unchanged; provenance classified as reported because the issuer states the consolidated Financial liabilities total directly.", "severity": "INFO", "public_label": "Total debt reported-total classification", "public_note": "The unchanged total debt is directly evidenced by the issuer's Financial liabilities total." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2023, "issue_type": "restated_operating_cash_flow_policy_exception", "column": "operating_cash_flow", "value": "1714.2", "description": "Explicit SIKA FY2023-only methodological exception: canonical operating cash flow changed from own-year 1645.4 MCHF to later-restated 1714.2 MCHF published in Annual Report 2024.", "severity": "INFO", "public_label": "FY2023 operating cash flow restated comparative", "public_note": "The canonical FY2023 operating cash flow uses the later-restated comparative; this selection is specific to SIKA FY2023 and is not a general policy change." }, { "ticker": "SIKA.SW", "company_name": "Sika AG", "sector": "Chemicals / Construction Materials", "fiscal_year": 2023, "issue_type": "restated_total_assets_policy_exception", "column": "total_assets", "value": "15049.2", "description": "Explicit coherent SIKA FY2023 methodological exception: total assets changed from own-year 15050.7 MCHF to later-restated 15049.2 MCHF.", "severity": "INFO", "public_label": "FY2023 total assets restated comparative", "public_note": "The canonical FY2023 total assets uses Sika's later-restated comparative; the own-year value remains documented." } ]