| Additional information on the nature of expenses |
Additional information on the nature of expenses | | | | | | | | | | | | | | | | | | | | | | | | | | | | Research and development expenses | | | | | | | in CHF thousands | 2025 | | | 2024 | | | 2023 | | | Research consumables and external research and development expenses | (11,171) | | | | (17,529) | | | | (15,892) | | | Personnel expenses (1), see also note 18 | (24,917) | | | | (26,735) | | | | (28,376) | | | | Depreciation and amortization | (1,774) | | | | (1,950) | | | | (2,053) | | | | Intellectual property | (504) | | | | (515) | | | | (853) | | | | Facility expenses | (1,056) | | | | (1,100) | | | | (940) | | | | Other research and development expenses | (763) | | | | (765) | | | | (660) | | | | Royalties and license fees, see also note 17 | (10) | | | | (10) | | | | (10) | | | | Total year ended December 31 | (40,194) | | | | (48,604) | | | | (48,784) | | | | | | | | | | Selling, general and administrative expenses | | | | | | | in CHF thousands | 2025 | | | 2024 | | | 2023 | | Personnel expenses (2), see also note 18 | (9,787) | | | | (10,961) | | | | (11,640) | | | | Other administrative expenses | (5,006) | | | | (6,118) | | | | (7,283) | | | | Depreciation and amortization | (371) | | | | (419) | | | | (367) | | | | Facility expenses | (78) | | | | (85) | | | | (72) | | | | Total year ended December 31 | (15,241) | | | | (17,583) | | | | (19,362) | | | | | | | | | | | | | Restructuring expenses, see also note 26 | | | | | | | in CHF thousands | 2025 | | | 2024 | | | 2023 | | Personnel expenses (3), see also note 18 | (2,496) | | | | — | | | | — | | | | Other restructuring expenses | (193) | | | | — | | | | — | | | | Total year ended December 31 | (2,689) | | | | — | | | | — | | | | | | | | | | | | | Total operating expenses | (58,124) | | | | (66,187) | | | | (68,146) | | | | | | | | | | | |
(1) Research and development non-cash effective pension and share-based compensation costs were TCHF 2,132 in 2025, TCHF 1,833 in 2024 and TCHF 3,447 in 2023. (2) Selling, general and administrative non-cash effective pension and share-based compensation costs were TCHF 1,653 in 2025, TCHF 1,586 in 2024 and TCHF 2,260 in 2023. (3) Restructuring non-cash effective pension and share-based compensation costs were TCHF 142 in 2025 (2024:TCHF 0 and 2023: TCHF 0).
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