Right-of-use assets, long-term financial assets and lease liabilities (Tables)

6 Months Ended

Jun. 30, 2025

Right-of-use assets, long-term financial assets and lease liabilities

Schedule of the movements in the net value book value of right-of-use assets


				Office		IT
In CHF thousands		Buildings		equipment		equipment		Total
Balance as of December 31, 2024		5,320		91		26		5,437
Depreciation		(497)		(11)		(3)		(511)
Balance as of June 30, 2025		4,823		80		23		4,926

Schedule of impact on condensed consolidated statements of income/(loss) and cash flows


		For the Three Months
		Ended June 30,
In CHF thousands		2025		2024
Statements of income/(loss)
Depreciation of right-of-use assets		260		169
Interest expense on lease liabilities		45		29
Expense for short-term leases and leases of low value		188		170
Total		493		368

Statements of cash flows
Total cash outflow for leases		488		372


		For the Six Months
		Ended June 30,
In CHF thousands		2025		2024
Statements of income/(loss)
Depreciation of right-of-use assets		511		337
Interest expense on lease liabilities		92		59
Expense for short-term leases and leases of low value		365		363
Total		968		759

Statements of cash flows
Total cash outflow for leases		965		762

Schedule of contractual undiscounted cash flows for lease obligations


		As of
In CHF thousands		June 30, 2025
Less than one year		1,195
1-3 years		2,369
3-5 years		1,759
Total		5,323