CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - Veraxa Biotech A G [Member] - CHF (SFr) |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| ASSETS | ||
| Property and equipment, net | SFr 1,984,977 | SFr 1,961,792 |
| Goodwill | 22,848,728 | 22,848,728 |
| Intangible assets, net | 51,907,963 | 53,485,292 |
| Right-of-Use lease assets | 1,123,395 | 864,486 |
| Other receivables - Long term | 70,718 | |
| Total non-current assets | 77,935,781 | 79,160,298 |
| Other receivables | 1,111,424 | 153,606 |
| Other receivables - related party | 58,927 | 21,268 |
| Prepaid expenses and other current assets | 100,243 | 68,814 |
| Cash and cash equivalents | 1,613,989 | 5,362,638 |
| Total current assets | 2,884,583 | 5,606,326 |
| Total Assets | 80,820,364 | 84,766,624 |
| Equity | ||
| Subscribed capital | 14,751,067 | 14,182,189 |
| Capital reserve | 68,252,651 | 48,959,480 |
| Other reserve | (291,525) | (222,503) |
| Accumulated deficit | (98,478,340) | (31,864,350) |
| Total shareholder’s deficit | (15,766,147) | 31,054,816 |
| Noncurrent lease liabilities | 883,553 | 708,082 |
| Deferred tax liabilities | 14,440,732 | 15,165,086 |
| Contingent liabilities | 2,898,873 | 2,099,705 |
| Remuneration commitments (SARs) | 71,749,543 | 33,192,793 |
| Total non-current liabilities | 89,972,701 | 51,165,666 |
| Accounts payable | 1,390,932 | 488,543 |
| Accrued expenses | 2,675,623 | 1,802,350 |
| Current lease liabilities | 257,095 | 156,403 |
| Notes payable - related parties | 1,000,000 | |
| Other current liabilities | 1,290,160 | 98,846 |
| Total current liabilities | 6,613,810 | 2,546,142 |
| Total liabilities | 96,586,511 | 53,711,808 |
| TOTAL LIABILITIES AND EQUITY | SFr 80,820,364 | SFr 84,766,624 |
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- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition A component of equity representing the capital reserves. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Total for all business combinations [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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