v3.26.3
Payables, accruals and other current liabilities
6 Months Ended
Jun. 30, 2026
Payables, accruals and other current liabilities  
Payables, accruals and other current liabilities

12. Payables, accruals and other current liabilities

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June 30, 

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December 31, 

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2026

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2025

Trade payables

 

776,028

 

602,901

Social security and other taxes

 

—

 

43,792

Accrued expenses

 

486,913

 

544,591

Other current liabilities

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47,461

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—

Total

 

1,310,402

 

1,191,284

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All payables mature within 3 months. Accrued expenses and trade payables primarily relate to R&D services from contract research organizations, consultants and professional fees. The total amount of payables, accruals and other current liabilities increased by CHF 0.1 million as of June 30, 2026 compared to December 31, 2025, primarily due to increased trade payables. The carrying amounts of payables do not materially differ from their fair values, due to their short-term nature.