| Disclosure of Reconciliation of Changes in Property, Plant and Equipment |
The applicable estimated useful lives are as follows: | | | | | | | Laboratory equipment: | 5 years | | Office equipment: | 3 years | | IT hardware: | 2 years |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | in CHF thousands | Lab equipment | | Office equipment | | IT hardware | | Right-of-use assets | | Leasehold improvements | | Total | | 2025 | | | | | | | | | | | | | | | | | | | Cost | | | | | | | | | | | | | | | | | | | At January 1, 2025 | 10,002 | | | | 764 | | | | 1,448 | | | | 9,616 | | | | 633 | | | | 22,463 | | | | Additions | 662 | | | | — | | | | 52 | | | | 2,414 | | | | — | | | | 3,128 | | | | Disposals | (61) | | | | — | | | | (427) | | | | — | | | | — | | | | (488) | | | | At December 31, 2025 | 10,602 | | | | 764 | | | | 1,074 | | | | 12,030 | | | | 633 | | | | 25,103 | | | | Accumulated depreciation | | | | | | | | | | | | | | | | | | | At January 1, 2025 | (8,658) | | | | (645) | | | | (1,242) | | | | (7,215) | | | | (504) | | | | (18,265) | | | | Depreciation charge for the year | (601) | | | | (54) | | | | (176) | | | | (1,201) | | | | (66) | | | | (2,097) | | | | Disposals | 61 | | | | — | | | | 427 | | | | — | | | | — | | | | 488 | | | | At December 31, 2025 | (9,198) | | | | (699) | | | | (991) | | | | (8,416) | | | | (570) | | | | (19,874) | | | | Carrying amount at December 31, 2025 | 1,405 | | | | 65 | | | | 83 | | | | 3,614 | | | | 63 | | | | 5,229 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | in CHF thousands | Lab equipment | | Office equipment | | IT hardware | | Right-of-use assets | | Leasehold improvements | | Total | | 2024 | | | | | | | | | | | | | | | | | | | Cost | | | | | | | | | | | | | | | | | | | At January 1, 2024 | 9,740 | | | | 723 | | | | 1,311 | | | | 9,616 | | | | 633 | | | | 22,023 | | | | Additions | 356 | | | | 145 | | | | 204 | | | | — | | | | — | | | | 705 | | | | Disposals | (94) | | | | (104) | | | | (67) | | | | — | | | | — | | | | (265) | | | | At December 31, 2024 | 10,002 | | | | 764 | | | | 1,448 | | | | 9,616 | | | | 633 | | | | 22,463 | | | | Accumulated depreciation | | | | | | | | | | | | | | | | | | | At January 1, 2024 | (8,068) | | | | (700) | | | | (1,125) | | | | (6,015) | | | | (434) | | | | (16,342) | | | | Depreciation charge for the year | (684) | | | | (49) | | | | (184) | | | | (1,200) | | | | (70) | | | | (2,188) | | | | Disposals | 94 | | | | 104 | | | | 67 | | | | — | | | | — | | | | 265 | | | | At December 31, 2024 | (8,658) | | | | (645) | | | | (1,242) | | | | (7,215) | | | | (504) | | | | (18,265) | | | | Carrying amount at December 31, 2024 | 1,344 | | | | 119 | | | | 206 | | | | 2,401 | | | | 128 | | | | 4,198 | | |
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