v3.26.1
Disclosures on financial instruments Capital risk management
12 Months Ended
Dec. 31, 2025
Veraxa Biotech A G [Member]  
Entity Information [Line Items]  
Disclosures on financial instruments Capital risk management

12. Disclosures on financial instruments Capital risk management

 

The Company manages its capital with the aim of ensuring that the Company can operate under the going concern assumption and at the same time maximizing the income of the Company’s stakeholders by optimizing the ratio of equity to debt. The Company’s capital structure consists of net debt and the Company’s equity. This is made up of the equivalent value of issued shares, the capital reserve and the balance sheet carry-forward. The Company is not subject to any externally imposed capital requirements.

 

Liquidity risk management

 

Ultimately, responsibility for liquidity risk management lies with the Board of Directors, which has developed an appropriate concept for managing short, medium and long-term financing and liquidity requirements.

 

Market risks

 

Currency risks

 

Changes in exchange rates can lead to losses in the value of financial instruments and to adverse changes in future cash flows from planned transactions. Due to the current focus of the Company’s business on Switzerland and Germany, there are currently primarily

 

Currency risks from the CHF to EUR exchange rate. Based on the transactions planned to date and the existing financial instruments, the effect of an exchange rate change of +/- 10% is expected to be around +/-300,000 estimated.

 

Interest rate risks

 

Interest rate risks exist due to potential changes in market interest rates and can lead to a change in the fair value of fixed interest financial instruments and fluctuations in interest payments for variable-interest financial instruments. The following table shows that there is currently no significant interest rate risk for the Company.

 

Cluster risk

 

The Company holds its cash and cash equivalents at various commercial banks with at least an A rating.

 

Categories of financial instruments:

 

           
    December 31,
2025
    December 31,
2024
 
Financial assets                
Cash and cash equivalents   1,613,989     5,362,638  
Financial assets measured at amortized cost   1,270,594     243,688  

 

                 
    December 31,
2025
    December 31,
2024
 
Financial liabilities                
Financial liabilities measured at amortized cost   2,681,092     587,389