v3.26.1
Consolidated Statements of Changes in Equity - CHF (SFr)
Share Capital
Share Premium
Other Equity
Treasury Shares Reserve
Foreign Currency Translation Reserve
Other Reserves
Accumulated Deficit
Total
Beginning balance at Dec. 31, 2022 SFr 1,153,483 SFr 269,511,610 SFr 64,620,223 SFr (6,278,763) SFr (657,870) SFr 26,426,243 SFr (349,862,015) SFr 4,912,911
Net profit / (loss) for the period             (10,556,227) (10,556,227) [1]
Other comprehensive loss for the year         (2,000) (506,167)   (508,167)
Total comprehensive profit / (loss) for the period         (2,000) (506,167) (10,556,227) (11,064,394)
Issue of treasury shares 329,000     (329,000)        
Exercise ESOP (treasury shares IFRS 2) 125,272     (125,272)        
Cost of treasury shares issuance   (30,804)           (30,804)
Sale of pre-funded warrants           3,382,259   3,382,259
Cost of pre-funded warrants sold           (136,327)   (136,327)
Exercise of pre-funded warrants 235,790 3,046,123       (3,245,932)   35,981
Costs of pre-funded warrants exercised   (53,445)           (53,445)
Value of warrants   (2,760,143)       2,760,143    
Value of share-based services           1,794,467   1,794,467
Movement in treasury shares:                
Sale of treasury shares   (3,472,140)   5,824,973       2,352,833
Costs related to the sale of treasury shares   (36,747)           (36,747)
Net sales / (purchases) under liquidity agreement   (817)   (1,504)       (2,321)
Costs under sale agency agreement   (8,948)           (8,948)
Ending balance at Dec. 31, 2023 1,843,545 266,194,689 64,620,223 (909,566) (659,870) 30,474,686 (360,418,242) 1,145,465
Net profit / (loss) for the period             7,055,787 7,055,787
Other comprehensive loss for the year         985 (413,838)   (412,853)
Total comprehensive profit / (loss) for the period         985 (413,838) 7,055,787 6,642,934
Cost of treasury shares issuance   (7,037)           (7,037)
Costs of pre-funded warrants exercised   (4,259)           (4,259)
Value of share-based services           1,661,033   1,661,033
Movement in treasury shares:                
Sale of treasury shares   204,750   30,507       235,257
Costs related to the sale of treasury shares   (1,764)           (1,764)
Net sales / (purchases) under liquidity agreement   (3,709)   9,351       5,642
Ending balance at Dec. 31, 2024 1,843,545 266,382,670 64,620,223 (869,708) (658,885) 31,721,881 (353,362,455) 9,677,271
Net profit / (loss) for the period             (6,728,246) (6,728,246)
Other comprehensive loss for the year         (514) 558,520   558,006
Total comprehensive profit / (loss) for the period         (514) 558,520 (6,728,246) (6,170,240)
Issue of treasury shares 343,000     (343,000)        
Cost of treasury shares issuance   (11,042)           (11,042)
Value of warrants   (65,609)       65,609    
Value of share-based services           70,820   70,820
Movement in treasury shares:                
Sale of treasury shares   1,033,978   196,126       1,230,104
Costs related to the sale of treasury shares   (28,850)           (28,850)
Net sales / (purchases) under liquidity agreement   (2,973)   1,602       (1,371)
Ending balance at Dec. 31, 2025 SFr 2,186,545 SFr 267,308,174 SFr 64,620,223 SFr (1,014,980) SFr (659,399) SFr 32,416,830 SFr (360,090,701) SFr 4,766,692
[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