v3.26.1
Discontinued operations - Cash flow of discontinued operations (Details) - CHF (SFr)
 12 Months Ended 24 Months Ended
Apr. 02, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2025
Disclosure          
Net profit / (loss) from discontinued operations   SFr 114,342 SFr 11,965,129 SFr (8,056,074) [1]  
Adjustments for:          
Net gain on Neurosterix Transaction   (114,342) (13,943,595)    
Value of share-based services   70,820 502,964 1,794,467  
Post-employment benefits   (7,218) (95,219) (62,643)  
Depreciation   8,472 260,120 305,952  
Net gain related to lease modification     (2,770) (318)  
Finance cost net   37,607 (99,628) 312,602  
Decrease in trade and other receivables   (4,574) 93,107 306,514  
Decrease / (increase) in prepayments   153,354 (164,284) 53,386  
Increase in other current assets   7,967 (7,967)    
Increase / (decrease) in payables and accruals   391,234 (1,146,084) (613,205)  
Increase / (decrease) in deferred income     (38,401) 324,210  
Net cash flow from / (used in) investing activities          
Consideration from Neurosterix Transaction   114,342 5,119,754    
Legal fees paid for Neurosterix Transaction     (473,270)    
Purchase of property, plant and equipment   0 (1,273) (6,842)  
Cash flows from financing activities          
Principal element of lease payment   (7,306) (73,688) (281,793)  
Interest paid   (2,421) (9,219) (21,607)  
Discontinued operations as disclosed below          
Disclosure          
Net profit / (loss) from discontinued operations   114,342 11,965,129 (8,056,074)  
Adjustments for:          
Net gain on Neurosterix Transaction   (114,342) (13,943,595)    
Value of share-based services     327,681 1,514,267  
Post-employment benefits     (27,338) (61,238)  
Depreciation     67,422 294,200  
Net gain related to lease modification       (318)  
Finance cost net     5,672 17,742  
Decrease in trade and other receivables     12,702 111,829  
Decrease / (increase) in prepayments     (151,695) 26,065  
Increase in other current assets     (7,967)    
Increase / (decrease) in payables and accruals     (811,126) 5,059  
Increase / (decrease) in deferred income     (38,401) 324,210  
Net cash flow used in operating activities     (2,601,516) (5,824,258)  
Net cash flow from / (used in) investing activities          
Consideration from Neurosterix Transaction   114,342 5,119,754    
Legal fees paid for Neurosterix Transaction     (473,270)    
Purchase of property, plant and equipment       (6,842)  
Net cash from / (used) in investing activities   114,342 4,646,484 (6,842)  
Cash flows from financing activities          
Principal element of lease payment     (63,772) (270,294)  
Interest paid     (5,672) (17,742)  
Net cash used in financing activities     (69,444) (288,036)  
Net cash from / (used in) discontinued activities   SFr 114,342 1,975,524 SFr (6,119,136)  
Gross proceeds in cash received from Neurosterix Transaction SFr 5,000,000   SFr 5,000,000   SFr 5,000,000
[1] The comparative information has been re-presented due to discontinued operations that have been reclassed to the financial line called “Net profit or loss from discontinued operations” (note 23). In the other sections of these consolidated financial statements an asterisk will indicate where comparative information has been re-presented