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"entity": "scheme:5067005370C2KK324336", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:CHF" } }, "ConsolidatedStatementsOfCashFlows_TotalLabel_00550": { "value": "21616000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:5067005370C2KK324336", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:CHF" } }, "ConsolidatedStatementsOfCashFlowsParenthetical_Label_00551": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherMaterialNoncashItems", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:CHF" } }, "ConsolidatedStatementsOfCashFlowsParenthetical_Label_00552": { "value": "1087000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherMaterialNoncashItems", "entity": "scheme:5067005370C2KK324336", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:CHF" } }, "ConsolidatedStatementsOfCashFlowsParenthetical_Label_00553": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:OtherMaterialNoncashItems", "entity": "scheme:5067005370C2KK324336", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:CHF" } }, "ConsolidatedStatementsOfCashFlowsParenthetical_Label_00554": { "value": "593000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RevenueFromInterest", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:CHF" } }, "ConsolidatedStatementsOfCashFlowsParenthetical_Label_00555": { "value": "737000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RevenueFromInterest", "entity": "scheme:5067005370C2KK324336", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:CHF" } }, "ConsolidatedStatementsOfCashFlowsParenthetical_Label_00556": { "value": "388000.0", "decimals": -3, "dimensions": { "concept": "ifrs-full:RevenueFromInterest", "entity": "scheme:5067005370C2KK324336", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:CHF" } }, "ConsolidatedStatementsOfCashFlowsParenthetical_Label_00557": { "value": "878000.0", "decimals": -3, "dimensions": { "concept": "ocs:TransactionCostsRecordedInAccruedExpensesAndOtherPayables", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:CHF" } }, "ConsolidatedStatementsOfCashFlowsParenthetical_Label_00558": { "value": "0.0", "decimals": -3, "dimensions": { "concept": "ocs:TransactionCostsRecordedInAccruedExpensesAndOtherPayables", "entity": "scheme:5067005370C2KK324336", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:CHF" } }, "ConsolidatedStatementsOfCashFlowsParenthetical_Label_00559": { "value": "378000.0", "decimals": -3, "dimensions": { "concept": "ocs:TransactionCostsRecordedInAccruedExpensesAndOtherPayables", "entity": "scheme:5067005370C2KK324336", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:CHF" } }, "NotesToTheConsolidatedFinancialStatements_Label_00133": { "value": "1.
CORPORATE INFORMATION
Oculis Holding AG (
\u201cOculis\u201d
or the
\u201cCompany\u201d
) is a stock corporation (
\u201cAktiengesellschaft\u201d
) with its registered
office at Bahnhofstrasse 20, CH-6300, Zug, Switzerland. It was incorporated under the laws of Switzerland on
October 31, 2022.
The Company controls seven wholly-owned subsidiaries: Oculis Operations S\u00e0rl (
\u201cOculis Operations\u201d
) with its
registered office in Lausanne, Switzerland, which was incorporated in Zug, Switzerland on December 27, 2022,
Oculis ehf (
\u201cOculis Iceland\u201d)
, which was incorporated in Reykjavik, Iceland on October 28, 2003, Oculis France
S\u00e0rl (
\u201cOculis France\u201d
) which was incorporated in Paris, France on March 27, 2020, Oculis US, Inc. with its
registered office in Newton MA, USA, which was incorporated in Delaware, USA, on May 26, 2020, Oculis HK,
Limited (
\u201cOculis HK\u201d
) which was incorporated in Hong Kong, China on June 1, 2021, Neurocol IP S\u00e0rl
(
\u201cNeurocol IP\u201d
), which was incorporated in Lausanne, Switzerland on December 4, 2025, and Neurocol Operations
S\u00e0rl (
\u201cNeurocol Operations\u201d
), which was incorporated in Lausanne, Switzerland on December 4, 2025. The
Company and its wholly-owned subsidiaries form the Oculis Group (the
\u201cGroup\u201d
).
Oculis is a global late clinical-stage biopharmaceutical company with substantial expertise in therapeutics for the
treatment of ophthalmic and neuro-ophthalmic diseases. Oculis is engaged in developing innovative drug candidates
with the potential to address significant unmet medical needs for many eye-related and neuro-ophthalmic
conditions. The Company\u2019s mission is to save sight and improve eye care for patients worldwide and it intends to
become a global leader in ophthalmic and neuro-ophthalmic therapeutics to realize this mission.
The consolidated financial statements of Oculis as of and for the year ended December 31, 2025, were approved
and authorized for issue by the Company\u2019s Board of Directors on March 4, 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00108": { "value": "Oculis Holding AG", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00132": { "value": " AG", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00120": { "value": "registered office at Bahnhofstrasse 20, CH-6300, Zug, Switzerland.", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00121": { "value": "Switzerland.", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00115": { "value": "Switzerland", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00116": { "value": "Switzerland", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00131": { "value": "Oculis is a global late clinical-stage biopharmaceutical company with substantial expertise in therapeutics for the treatment of ophthalmic and neuro-ophthalmic diseases. Oculis is engaged in developing innovative drug candidates with the potential to address significant unmet medical needs for many eye-related and neuro-ophthalmic conditions. The Company\u2019s mission is to save sight and improve eye care for patients worldwide and it intends to become a global leader in ophthalmic and neuro-ophthalmic therapeutics to realize this mission.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00135": { "value": "The consolidated financial statements of Oculis as of and for the year ended December 31, 2025, were approved and authorized for issue by the Company\u2019s Board of Directors on March 4, 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00140": { "value": "2.
BASIS OF PREPARATION
(A)
Going concern
The Group\u2019s accounts are prepared on a going concern basis. To date, the Group has financed its cash requirements
primarily from share issuances, as well as government research and development grants. The November and
February 2025 offerings, as well as prior financing transactions raised funding to secure business continuity as
explained under Note 5. The Board of Directors believes that the Group has the ability to meet its financial
obligations for at least the next 12 months.
The Company is a late clinical stage company and is exposed to all the risks inherent to establishing a business,
including the substantial uncertainty as to whether current projects will succeed. The Company\u2019s success may
depend in part upon its ability to (i) establish and maintain a strong patent position and protection; (ii) enter into
collaborations with partners in the biotech and pharmaceutical industry; (iii) successfully move its product
candidates through preclinical and clinical development; (iv) successfully obtain regulatory approval and
commercialize its products; and (v) attract and retain key personnel. The Company\u2019s success is subject to its ability
to raise capital to support its current and future operations. To date, the Company has financed its cash requirements
primarily through the sale of its preferred and ordinary shares and issuance of shares from warrants exercises. The
Company will continue to evaluate additional funding through public or private financings, debt financing or
collaboration agreements. The Company cannot be certain that additional funding will be available on acceptable
terms, or at all. If the Company is unable to raise additional capital when required or on acceptable terms, it may
have to (i) significantly delay, scale back or discontinue the development of one or more of its product candidates;
(ii) seek collaborators for product candidates at an earlier stage than otherwise would be desirable and on terms that
are less favorable than might otherwise be available; or (iii) relinquish or otherwise dispose of rights to product
candidates that the Company would otherwise seek to develop itself, on unfavorable terms.
(B)
Statement of compliance
The consolidated financial statements of Oculis are prepared in accordance with IFRS Accounting Standards
(
\u201cIFRS\u201d
) as issued by the International Accounting Standards Board (\u201c
IASB
\u201d).
\n
\n
\n\n
\n
\n
\n\n
\n
\n
\n\n
\n
\n
\n\n
\n
\n
\n\n
\n
\n
\n\n
\n
\n
\n\n
\n
\n
(C)
Basis of measurement
The policies set out below are consistently applied to all the years presented. The consolidated financial statements
have been prepared under the historical cost convention, unless stated otherwise in the accounting policies in Note
3.
The totals are calculated with the original unit amounts, which could lead to rounding differences. These differences
in thousands of units are not changed in order to keep the accuracy of the original data.
(D)
Functional currency
The consolidated financial statements of the Group are expressed in Swiss Francs (
\u201cCHF\u201d
), which is the
Company\u2019s functional and the Group\u2019s presentation currency. The functional currency of the Company\u2019s
subsidiaries is the local currency except for Oculis Iceland whose functional currency is CHF.
Assets and liabilities of foreign operations are translated into CHF at the rate of exchange prevailing at the reporting
date and their statements of profit or loss are translated at average monthly exchange rates. The exchange
differences arising on translation for consolidation are recognized in other comprehensive income.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00137": { "value": "(A)
Going concern
The Group\u2019s accounts are prepared on a going concern basis. To date, the Group has financed its cash requirements
primarily from share issuances, as well as government research and development grants. The November and
February 2025 offerings, as well as prior financing transactions raised funding to secure business continuity as
explained under Note 5. The Board of Directors believes that the Group has the ability to meet its financial
obligations for at least the next 12 months.
The Company is a late clinical stage company and is exposed to all the risks inherent to establishing a business,
including the substantial uncertainty as to whether current projects will succeed. The Company\u2019s success may
depend in part upon its ability to (i) establish and maintain a strong patent position and protection; (ii) enter into
collaborations with partners in the biotech and pharmaceutical industry; (iii) successfully move its product
candidates through preclinical and clinical development; (iv) successfully obtain regulatory approval and
commercialize its products; and (v) attract and retain key personnel. The Company\u2019s success is subject to its ability
to raise capital to support its current and future operations. To date, the Company has financed its cash requirements
primarily through the sale of its preferred and ordinary shares and issuance of shares from warrants exercises. The
Company will continue to evaluate additional funding through public or private financings, debt financing or
collaboration agreements. The Company cannot be certain that additional funding will be available on acceptable
terms, or at all. If the Company is unable to raise additional capital when required or on acceptable terms, it may
have to (i) significantly delay, scale back or discontinue the development of one or more of its product candidates;
(ii) seek collaborators for product candidates at an earlier stage than otherwise would be desirable and on terms that
are less favorable than might otherwise be available; or (iii) relinquish or otherwise dispose of rights to product
candidates that the Company would otherwise seek to develop itself, on unfavorable terms.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00136": { "value": "(B)
Statement of compliance
The consolidated financial statements of Oculis are prepared in accordance with IFRS Accounting Standards
(
\u201cIFRS\u201d
) as issued by the International Accounting Standards Board (\u201c
IASB
\u201d). ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00188": { "value": "(D)
Functional currency
The consolidated financial statements of the Group are expressed in Swiss Francs (
\u201cCHF\u201d
), which is the
Company\u2019s functional and the Group\u2019s presentation currency. The functional currency of the Company\u2019s
subsidiaries is the local currency except for Oculis Iceland whose functional currency is CHF.
Assets and liabilities of foreign operations are translated into CHF at the rate of exchange prevailing at the reporting
date and their statements of profit or loss are translated at average monthly exchange rates. The exchange
differences arising on translation for consolidation are recognized in other comprehensive income.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00134": { "value": "3.
SUMMARY OF MATERIAL ACCOUNTING POLICIES
The principal accounting policies adopted in the preparation of these financial statements are set out below. The
policies set out below are consistently applied to all the years presented, unless otherwise stated.
(A)
Current vs. non-current classification
The Company presents assets and liabilities on the balance sheet based on current/non-current classification. The
Company classifies all amounts to be realized or settled within 12 months after the reporting period to be current
and all other amounts to be non-current. Liabilities are classified as non-current if the Company has the
unconditional right to defer settlement for at least 12 months after the reporting period.
(B)
Foreign currency transactions
Foreign currency transactions are translated into the functional currency, CHF, using prevailing exchange rates at
the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into
CHF at rates of exchange prevailing at reporting date. Any gains or losses from these translations are included in
the statements of loss in the period in which they arise.
(C)
Group accounting
The Company has seven wholly owned subsidiaries, including Oculis Operations, Oculis Iceland, Oculis France,
Oculis U.S., Oculis HK, Neurocol IP and Neurocol Operations. The Company\u2019s consolidated financial statements
present the aggregate of the eight Group entities, after elimination of intra-group transactions, balances, investments
and capital.
(D)
Segment reporting
The Company is managed and operated as one business. A single management team that reports to the Chief
Executive Officer comprehensively manages the entire business and accordingly, has one reporting segment.
The Company has locations in five countries: Switzerland, Iceland, France, U.S. and Hong Kong. An analysis of
non-current assets by geographic region is presented in Note 6.
(E) Leases
All leases are accounted for by recognizing a right-of-use asset and a lease liability except for leases of low value
assets and leases with a duration of 12 months or less.
Lease liabilities are measured at the present value of the expected contractual payments due to the lessor over the
lease term, with the discount rate determined by reference to the rate inherent in the lease unless this is not readily
determinable, in which case the Group\u2019s incremental borrowing rate on commencement date of the lease is used.
Variable lease payments are only included in the measurement of the lease liability if they depend on an index or
rate and remain unchanged throughout the lease term. Other variable lease payments are expensed.
On initial recognition, the carrying value of the lease liability also includes amounts expected to be payable under
any residual value guarantee, and the exercise price of any purchase option granted in favor of the group if it is
reasonably certain to assess that option. Right-of-use assets are initially measured at the amount of the lease
liability, reduced for any lease incentives received, and increased for lease payments made at or before
commencement of the lease and initial direct costs incurred.
Subsequent to the initial measurement, lease liabilities increase as a result of interest charged at a constant rate on
the balance outstanding and are reduced for lease payments made. Right-of-use assets are depreciated on a straight-
line basis over the remaining expected term of the lease or over the remaining economic life of the asset if this is
judged to be shorter than the lease term.
When the Company revises its estimate of the term of any lease, it adjusts the carrying amount of the lease liability
to reflect the expected payments over the revised term, which are discounted using a revised discount rate. The
carrying value of lease liabilities is similarly revised if the variable future lease payments dependent on a rate or
index is revised. In both cases, an equivalent adjustment is made to the carrying value of the right-of-use asset, with
the revised carrying amount being amortized over the remaining lease term. If the carrying amount of the right-of-
use asset is adjusted to zero, any further reduction is recognized in profit or loss.
(F)
Grant income recognition
Grant income is recognized where there is reasonable assurance that the grant will be received and all attaching
conditions will be complied with, and in the year when the related expenses are incurred.
(G) Taxes
Taxes reported in the consolidated statements of loss include current and deferred taxes on profit. Taxes on income
are accrued in the same periods as the revenues and expenses to which they relate.
Deferred tax is the tax attributable to the temporary differences that appear when taxation authorities recognize and
measure assets and liabilities with rules that differ from those of the consolidated accounts. Deferred income tax is
calculated using the liability method and determined using tax rates and laws that have been enacted or
substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax
asset is realized, or the deferred income tax liability is settled. Any changes to the tax rates are recognized in the
consolidated statements of loss unless related to items directly recognized in equity or other comprehensive loss.
Deferred income tax is recognized on temporary differences arising between the tax bases of assets and liabilities
and their carrying amounts in the consolidated financial statements. Deferred income tax assets are recognized only
to the extent that it is probable that future taxable profit will be available against which the temporary differences or
the unused tax losses can be utilized. Deferred income tax assets from tax credit carry forwards are recognized to
the extent that the national tax authority confirms the eligibility of such a claim and that the realization of the
related tax benefit through future taxable profits is probable. Deferred income tax assets and liabilities are offset
when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the
deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the
same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis.
(H)
Loss per share
The Company presents basic loss per share for each period in the financial statements. The loss per share is
calculated by dividing the loss of the period by the weighted average number of shares outstanding during the
period. Diluted earnings per share, applicable in case of positive result, reflect the potential dilution that could occur
if dilutive securities such as warrants or share options were exercised into common shares.
(I)
Cash and cash equivalents and short-term financial assets
The Company considers all highly liquid investments with an original maturity of less than 3 months at the date of
purchase to be cash equivalents. Cash and cash equivalents are recorded at cost, which approximates fair value.
Short-term financial assets consist of fixed term bank deposits with original maturities between three and six
months. Short-term financial assets are held in order to collect contractual cash flows made of payments of principal
and interests.
Short-term financial assets are measured at amortized cost, which approximates fair value, and are subsequently
measured using the effective interest method. This method allocates interest income over the relevant period by
applying the effective interest rate to the carrying amount of the asset. Gains and losses are recognized in the
consolidated statements of loss when the asset is derecognized, modified or impaired.
(J)
Fair value measurements
The Company measures certain financial assets and liabilities at fair value on a recurring basis, including warrants.
Fair value is the price the Company would receive to sell an asset or pay to transfer a liability in an orderly
transaction with a market participant at the measurement date. The Company uses a three-level hierarchy that
prioritizes fair value measurements based on the types of inputs used, as follows:
\u2022
Level 1: unadjusted quoted prices in active markets for identical assets or liabilities.
\u2022
Level 2: either directly or indirectly, quoted prices for similar assets or liabilities in active markets.
\u2022
Level 3: unobservable inputs for the asset or liability to the extent that observable inputs are not
available in situations in which there is little, if any, market activity for the asset or liability at the
measurement date.
There was no change in the valuation techniques applied to financial instruments during all periods presented. There
were no transfers between levels 1, 2 or 3 for recurring fair value measurements during the year. The Group
recognizes transfers into and out of fair value hierarchy levels at the end of the reporting period
.
(K)
Property and equipment
All property and equipment are shown at cost, less subsequent depreciation and impairment. Cost includes
expenditures that are directly attributable to the acquisition of the items. Subsequent costs are included in the asset\u2019s
carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic
benefits associated with the item will flow to the Group and the cost of the item can be measured reliably.
Depreciation is calculated on a straight-line basis over the useful life, according to the following schedule:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Category
Useful life in years
Laboratory equipment
5 - 7
Laboratory fixtures and fittings
10
Office equipment and hardware
2 - 3
Leasehold improvements
5
\n
The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An
asset\u2019s carrying amount is impaired immediately to its recoverable amount if the asset\u2019s carrying amount is greater
than its estimated recoverable amount. Gains and losses on disposal or retirement of tangible fixed assets are
determined by comparing the net proceeds received with the carrying amounts and are included in the consolidated
statements of loss.
(L)
Warrant liabilities
The Company recognizes the warrant instruments as liabilities at fair value and adjusts the instruments to fair value
at each reporting period (refer to Note 17). Any change in fair value is recognized in the Company\u2019s consolidated
statements of loss. Warrants are classified as short-term liabilities as the Company cannot defer the settlement
beyond 12 months.
The Amended BlackRock Warrant, as defined in Note 5, issued in conjunction with the Amended Loan Agreement
is classified as a liability since its exercise price is fixed in USD, which is not the functional currency of the
Company and therefore it does not meet the requirements to be classified as equity under IFRS. An instrument that
will be settled in the Company\u2019s own equity shares is an equity instrument only if the issuer has to deliver a fixed
number of its own shares for a fixed amount (fixed for fixed requirement, IAS 32.16). The fair value of the
BlackRock Warrant is determined using the Black-Scholes option-pricing model. This valuation model as well as
parameters used such as expected volatility and expected term are partially based on management\u2019s estimates. The
expected volatility is estimated using historical stock volatilities of comparable peer public companies within the
Company\u2019s industry. The expected term represents the period that the warrant is expected to be outstanding. The
BlackRock Warrant is included in Level 3 of the fair value hierarchy. Refer to Note 17
- Warrant Liabilities.
The fair value of the BCA Public Warrants, as defined in Note 5, traded in active markets is based on the quoted
market prices at the end of the reporting period for such warrants. For the BCA Private Warrants, which have
identical terms to the BCA Public Warrants, the Company determined that the fair value of each BCA Private
Warrant is equivalent to that of each BCA Public Warrant. BCA Public Warrants are included in Level 1 and BCA
Private Warrants in Level 2 of the fair value hierarchy. Refer to Note 17 -
Warrant Liabilities
.
(M) Intangible assets
(a)
Research and development costs
Research expenditures are recognized in expense in the year in which they are incurred. Internal development
expenditures are capitalized only if they meet the recognition criteria of IAS 38 \u201cIntangible Assets.\u201d Given the
inherent regulatory and other uncertainties, these criteria are generally not met before obtaining approval from the
relevant regulatory authority. As a result, development expenditures are typically recognized as expenses in the
consolidated statements of loss. However, when capitalization criteria are satisfied, development costs are recorded
as intangible assets and amortized on a straight-line basis over their estimated useful lives. Amortization of
capitalized licenses begins upon receipt of market approval. The Company records accruals for estimated costs
incurred or prepayments depending on the stage of completion of the product development and clinical research.
(b) Licenses
Acquired licenses and related development milestones are capitalized as intangible assets at historical cost and
amortized over their estimated useful lives. The amortization period is determined based on the expected pattern of
consumption of future economic benefits and begins only after the necessary regulatory and marketing approvals
have been obtained. Capitalized licenses are assessed for impairment annually in the last quarter of each financial
period or earlier if indicators of impairment arise. Amortization expense related to capitalized licenses is recognized
within research and development expenses.
(c)
Impairment of licenses
Impairment losses on capitalized licenses are recognized within research and development expenses.
(N)
Impairment of non-financial assets
Assets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of the asset may not be recoverable. An impairment loss is recognized for the
amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher
of the asset\u2019s fair value less costs of disposal and value-in-use.
For the purpose of impairment testing, assets are grouped together into the smallest group of assets that generate
cash inflows from continuing use that are largely independent of the cash flows of other assets (\u201c
cash-generating
units
\u201d). Impairment losses are recognized in the consolidated statements of loss. Prior impairments of non-financial
assets are reviewed for possible reversal of the impairment at each reporting date.
(O)
Financial instruments
The principal financial instruments used by the Company are as follows
:
\u2022
Cash and cash equivalents
\u2022
Short-term financial assets
\u2022
Other current assets, excluding prepaid expenses
\u2022
Accrued income
\u2022
Trade payables
\u2022
Accrued expenses and other payables
\u2022
Lease liabilities
\u2022
Warrant liabilities
These financial instruments are carried at amortized cost, except warrant liabilities which are adjusted to fair value
at period end.
Due to their short-term nature, the carrying value of cash and cash equivalents, short-term financial assets, other
current assets, excluding prepaid expenses, accrued income, lease liabilities, trade payables, accrued expenses and
other payables approximates their fair value. For details of the fair value hierarchy and valuation techniques, refer to
Note 20.
(a)
Cash and cash equivalents
Cash and cash equivalents include cash on hand and highly liquid investments with original maturities of three
months or less. These investments are readily convertible to known amounts of cash.
(b)
Short-term financial assets
Short-term financial assets consist of fixed term bank deposits with original maturities between three and six
months. Short-term financial assets are held in order to collect contractual cash flows made of payments of principal
and interests.
(c)
Other current assets, excluding prepaid expenses
The carrying amount of other receivables/current assets is reduced through the use of an allowance account, and the
amount of the loss is recognized in the consolidated statements of loss. Subsequent recoveries of amounts
previously written off are credited to the consolidated statements of loss.
(d)
Accrued income
Grant income reflects reimbursement of research and development expenses and income from certain research
projects managed by Icelandic governmental institutions. Certain expenses qualify for incentives from the Icelandic
government in the form of tax credits or cash reimbursements.
(e)
Trade payables
Trade payables are amounts due to third parties in the ordinary course of business. Trade payables are non-interest
bearing and are normally settled on 45-day terms.
(f)
Accrued expenses and other payables
Accrued expenses and other payables are amounts provided for / due to third parties in the ordinary course of
business. Accrued expenses and other payables are non-interest bearing.
(g)
Lease liabilities
Lease liabilities are measured at the present value of the expected contractual payments due to the lessor over the
lease term, with the discount rate determined by reference to the rate inherent in the lease unless this is not readily
determinable, in which case the Group\u2019s incremental borrowing rate on commencement date of the lease is used.
(P)
Employee benefits
(a)
Pension obligations
The Company operates a defined benefit pension plan for its Swiss-based employees, which is held in a multi-
employer fund. The pension plan is funded by payments from employees and from the Company. The Company\u2019s
contributions to the defined benefit pension plan are charged to the consolidated statements of loss in the year to
which they relate.
The liability recognized in the balance sheet in respect of defined benefit pension plan is the present value of the
defined benefit obligation at the balance sheet date less the fair value of plan assets and the possible effect of the
asset ceiling, together with adjustments for unrecognized past-service costs. The defined benefit obligation is
calculated annually by independent actuaries using the projected unit credit method.
When the Company has a surplus in the defined benefit pension plan, it measures the net defined benefit asset at the
lower of the surplus in the defined benefit pension plan, or the asset ceiling (being the present value of any
economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan),
determined using the discount rate.
The Company does not expect any refunds or contribution reductions in case of a surplus in the defined benefit
pension plan calculated per IAS 19, therefore no assets would be recognized in the Consolidated Statements of
Financial Position.
The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows
using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will
be paid, and that have terms to maturity approximating to the terms of the related pension liability.
Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or
credited to equity in other comprehensive income in the period in which they arise.
Past-service costs are recognized immediately in income, unless the changes to the pension plan are conditional on
the employees remaining in service for a specified period of time (the vesting period). In this case, the past-service
costs are amortized on a straight-line basis over the vesting period.
(b)
Employee participation
The Company operates an equity-settled, share-based compensation plan, under which the entity receives services
from employees as consideration for equity instruments (e.g. options) of the Company. The fair value of the awards
granted in exchange of the employee services received is recognized as an expense.
Non-market vesting conditions are included in assumptions about the number of options that are expected to vest.
The total expense is recognized over the vesting period, which is the period over which all of the specified vesting
conditions are to be satisfied. At the end of each reporting period, the entity revises its estimates of the number of
options that are expected to vest based on the non-market vesting conditions. It recognizes the impact of the
revision to original estimates, if any, in the consolidated statements of loss, with a corresponding adjustment to
equity. When options are exercised, the Company issues new shares. The proceeds received net of any directly
attributable transaction costs are credited to share capital (nominal value) and share premium when the options are
exercised.
(Q)
Earnout consideration
The Company recognized the earnout consideration under the BCA as a share-based contingent consideration
within the scope of IFRS 2, and therefore equity classified as the earnout consideration ultimately settles in ordinary
shares. The Company determined that the fair value of the earnout shares is accounted for as a component of the
deemed cost of the listing services upon consummation of the Business Combination. The fair value of total
consideration transferred was included in the calculation of the IFRS 2 share listing service expense and will not be
subsequently adjusted regardless of whether the price target is achieved or not. The earnout options granted to
employees were determined to be compensation for the dilution to their previously held Legacy Oculis equity
instruments. No subsequent compensation charge has been recognized under IFRS 2 because no additional fair
value has been granted as a result of the earnout options.
(R)
Capitalization of transaction costs
The Company capitalizes transaction costs incurred in connection with its ATM program within other current assets
in the Company\u2019s consolidated balance sheet because those costs are directly attributable to new equity issuances
and management estimates that a future financing is probably of occurring. If and when the Company completes a
transaction, capitalized transaction costs will be offset against the proceeds and will be recorded as a reduction of
share premium within the Company\u2019s consolidated balance sheet. If the Company determines that it is not highly
probable that a transaction will be completed, the Company will write-off capitalized transaction costs incurred
during that respective quarter in the consolidated statement of loss.
Transaction costs incurred in connection with underwritten offerings are recorded as a reduction of share premium
within the Company\u2019s balance sheet during the period in which the transaction closes.
(S)
Presentation of interest in the statement of cash flows
Effective January 1, 2025, the Company revised its accounting policy regarding the classification of interest paid
and interest received in the statement of cash flows. Interest paid was reclassified from \u201cnet cash flows used in
operating activities\u201d to \u201cnet cash flows used in financing activities,\u201d and interest received was reclassified from \u201cnet
cash flows used in operating activities\u201d to \u201cnet cash flows used in investing activities.\u201d The Company assessed the
change in accounting policy under IAS 8, in accordance with the guidance regarding a voluntary change in
accounting policy.
The reclassification of interest paid was elected to provide a more cohesive presentation of payments related to the
Company\u2019s office leases. Prior to the change in accounting policy, interest paid on lease liabilities was classified as
operating cash flows, while payments of the principal portion of lease liabilities were classified as financing cash
flows. The change aligns the interest paid with the associated financial liability giving rise to the interest.
In addition, the Company reclassified interest received to investing activities, as the majority of interest received
relates to interest earned on cash and cash equivalents and short-term investments. The Company believes the
updated classification better reflects the nature and source of the cash inflows.
The Company applied the change in accounting policy retrospectively and has recast prior periods\u2019 comparative
information within the statement of cash flows to ensure consistency and comparability with the current period
presentation. As part of the retrospective application, net cash outflow from operating activities for the year ended
December 31, 2024 increased by CHF 1.4 million, net cash outflow from investing activities decreased by CHF 1.5
million, and net cash flow inflow from financing activities decreased by CHF 54 thousand. As part of the
retrospective application, net cash used in operating activities for the year ended December 31, 2023 increased by
CHF 1.2 million, net cash flow used in investing activities decreased by CHF 1.2 million, and net cash flow inflow
from financing activities decreased by CHF 46 thousand.
(T)
New accounting standards, interpretations and amendments adopted by the Company
There are no new IFRS Accounting Standards, amendments to standards or interpretations that are mandatory for
the financial year beginning on January 1, 2025 that have a material impact to the Company. In April 2024, the
IASB issued IFRS 18,
Presentation and Disclosure in Financial Statements
, which provides requirements for the
presentation and disclosure of information in general purpose financial statements. The standard is effective for
periods beginning on or after January 1, 2027. The Company is in the process of evaluating whether IFRS 18 will
have a material effect on the consolidated financial statements. New standards, amendments to standards and
interpretations that are not yet effective, which have been deemed by the Company as currently not relevant, are not
listed here.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00191": { "value": "(A)
Current vs. non-current classification
The Company presents assets and liabilities on the balance sheet based on current/non-current classification. The
Company classifies all amounts to be realized or settled within 12 months after the reporting period to be current
and all other amounts to be non-current. Liabilities are classified as non-current if the Company has the
unconditional right to defer settlement for at least 12 months after the reporting period.", "dimensions": { "concept": "ocs:DescriptionOfAccountingPolicyOfCurrentVersusNonCurrentClassificationExplanatoryTextBlock", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00189": { "value": "(B)
Foreign currency transactions
Foreign currency transactions are translated into the functional currency, CHF, using prevailing exchange rates at
the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies are translated into
CHF at rates of exchange prevailing at reporting date. Any gains or losses from these translations are included in
the statements of loss in the period in which they arise.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00138": { "value": "(C)
Group accounting
The Company has seven wholly owned subsidiaries, including Oculis Operations, Oculis Iceland, Oculis France,
Oculis U.S., Oculis HK, Neurocol IP and Neurocol Operations. The Company\u2019s consolidated financial statements
present the aggregate of the eight Group entities, after elimination of intra-group transactions, balances, investments
and capital.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00190": { "value": "(D)
Segment reporting
The Company is managed and operated as one business. A single management team that reports to the Chief
Executive Officer comprehensively manages the entire business and accordingly, has one reporting segment.
The Company has locations in five countries: Switzerland, Iceland, France, U.S. and Hong Kong. An analysis of
non-current assets by geographic region is presented in Note 6.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00192": { "value": "(E) Leases
All leases are accounted for by recognizing a right-of-use asset and a lease liability except for leases of low value
assets and leases with a duration of 12 months or less.
Lease liabilities are measured at the present value of the expected contractual payments due to the lessor over the
lease term, with the discount rate determined by reference to the rate inherent in the lease unless this is not readily
determinable, in which case the Group\u2019s incremental borrowing rate on commencement date of the lease is used.
Variable lease payments are only included in the measurement of the lease liability if they depend on an index or
rate and remain unchanged throughout the lease term. Other variable lease payments are expensed.
On initial recognition, the carrying value of the lease liability also includes amounts expected to be payable under
any residual value guarantee, and the exercise price of any purchase option granted in favor of the group if it is
reasonably certain to assess that option. Right-of-use assets are initially measured at the amount of the lease
liability, reduced for any lease incentives received, and increased for lease payments made at or before
commencement of the lease and initial direct costs incurred.
Subsequent to the initial measurement, lease liabilities increase as a result of interest charged at a constant rate on
the balance outstanding and are reduced for lease payments made. Right-of-use assets are depreciated on a straight-
line basis over the remaining expected term of the lease or over the remaining economic life of the asset if this is
judged to be shorter than the lease term.
When the Company revises its estimate of the term of any lease, it adjusts the carrying amount of the lease liability
to reflect the expected payments over the revised term, which are discounted using a revised discount rate. The
carrying value of lease liabilities is similarly revised if the variable future lease payments dependent on a rate or
index is revised. In both cases, an equivalent adjustment is made to the carrying value of the right-of-use asset, with
the revised carrying amount being amortized over the remaining lease term. If the carrying amount of the right-of-
use asset is adjusted to zero, any further reduction is recognized in profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00195": { "value": "(F)
Grant income recognition
Grant income is recognized where there is reasonable assurance that the grant will be received and all attaching
conditions will be complied with, and in the year when the related expenses are incurred.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00196": { "value": "(G) Taxes
Taxes reported in the consolidated statements of loss include current and deferred taxes on profit. Taxes on income
are accrued in the same periods as the revenues and expenses to which they relate.
Deferred tax is the tax attributable to the temporary differences that appear when taxation authorities recognize and
measure assets and liabilities with rules that differ from those of the consolidated accounts. Deferred income tax is
calculated using the liability method and determined using tax rates and laws that have been enacted or
substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax
asset is realized, or the deferred income tax liability is settled. Any changes to the tax rates are recognized in the
consolidated statements of loss unless related to items directly recognized in equity or other comprehensive loss.
Deferred income tax is recognized on temporary differences arising between the tax bases of assets and liabilities
and their carrying amounts in the consolidated financial statements. Deferred income tax assets are recognized only
to the extent that it is probable that future taxable profit will be available against which the temporary differences or
the unused tax losses can be utilized. Deferred income tax assets from tax credit carry forwards are recognized to
the extent that the national tax authority confirms the eligibility of such a claim and that the realization of the
related tax benefit through future taxable profits is probable. Deferred income tax assets and liabilities are offset
when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the
deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the
same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00193": { "value": "Deferred tax is the tax attributable to the temporary differences that appear when taxation authorities recognize and
measure assets and liabilities with rules that differ from those of the consolidated accounts. Deferred income tax is
calculated using the liability method and determined using tax rates and laws that have been enacted or
substantively enacted by the balance sheet date and are expected to apply when the related deferred income tax
asset is realized, or the deferred income tax liability is settled. Any changes to the tax rates are recognized in the
consolidated statements of loss unless related to items directly recognized in equity or other comprehensive loss.
Deferred income tax is recognized on temporary differences arising between the tax bases of assets and liabilities
and their carrying amounts in the consolidated financial statements. Deferred income tax assets are recognized only
to the extent that it is probable that future taxable profit will be available against which the temporary differences or
the unused tax losses can be utilized. Deferred income tax assets from tax credit carry forwards are recognized to
the extent that the national tax authority confirms the eligibility of such a claim and that the realization of the
related tax benefit through future taxable profits is probable. Deferred income tax assets and liabilities are offset
when there is a legally enforceable right to offset current tax assets against current tax liabilities and when the
deferred income tax assets and liabilities relate to income taxes levied by the same taxation authority on either the
same taxable entity or different taxable entities where there is an intention to settle the balances on a net basis.(B)
Deferred income taxes
Deferred income tax assets are recognized for all unused tax losses and deductible temporary differences, including
those related to intangible assets, only to the extent that it is probable that taxable profits will be available against
which the losses and temporary differences can be utilized. Judgment is required from management to determine the
amount of tax asset that can be recognized, based on forecasts and tax planning strategies. Refer to Note 7 (D).", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00197": { "value": "(H)
Loss per share
The Company presents basic loss per share for each period in the financial statements. The loss per share is
calculated by dividing the loss of the period by the weighted average number of shares outstanding during the
period. Diluted earnings per share, applicable in case of positive result, reflect the potential dilution that could occur
if dilutive securities such as warrants or share options were exercised into common shares. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00199": { "value": "(I)
Cash and cash equivalents and short-term financial assets
The Company considers all highly liquid investments with an original maturity of less than 3 months at the date of
purchase to be cash equivalents. Cash and cash equivalents are recorded at cost, which approximates fair value.
Short-term financial assets consist of fixed term bank deposits with original maturities between three and six
months. Short-term financial assets are held in order to collect contractual cash flows made of payments of principal
and interests.
Short-term financial assets are measured at amortized cost, which approximates fair value, and are subsequently
measured using the effective interest method. This method allocates interest income over the relevant period by
applying the effective interest rate to the carrying amount of the asset. Gains and losses are recognized in the
consolidated statements of loss when the asset is derecognized, modified or impaired.", "dimensions": { "concept": "ocs:DescriptionOfAccountingPolicyOfCashAndCashEquivalentsAndShortTermFinancialAssetsExplanatoryTextBlock", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00198": { "value": "(I) Cash and cash equivalentsThe Company considers all highly liquid investments with an original maturity of less than 3 months at the date of purchase to be cash equivalents. Cash and cash equivalents are recorded at cost, which approximates fair value.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00194": { "value": "short-term financial assetsShort-term financial assets consist of fixed term bank deposits with original maturities between three and six
months. Short-term financial assets are held in order to collect contractual cash flows made of payments of principal
and interests.
Short-term financial assets are measured at amortized cost, which approximates fair value, and are subsequently
measured using the effective interest method. This method allocates interest income over the relevant period by
applying the effective interest rate to the carrying amount of the asset. Gains and losses are recognized in the
consolidated statements of loss when the asset is derecognized, modified or impaired.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00200": { "value": "(J)
Fair value measurements
The Company measures certain financial assets and liabilities at fair value on a recurring basis, including warrants.
Fair value is the price the Company would receive to sell an asset or pay to transfer a liability in an orderly
transaction with a market participant at the measurement date. The Company uses a three-level hierarchy that
prioritizes fair value measurements based on the types of inputs used, as follows:
\u2022
Level 1: unadjusted quoted prices in active markets for identical assets or liabilities.
\u2022
Level 2: either directly or indirectly, quoted prices for similar assets or liabilities in active markets.
\u2022
Level 3: unobservable inputs for the asset or liability to the extent that observable inputs are not
available in situations in which there is little, if any, market activity for the asset or liability at the
measurement date.
There was no change in the valuation techniques applied to financial instruments during all periods presented. There
were no transfers between levels 1, 2 or 3 for recurring fair value measurements during the year. The Group
recognizes transfers into and out of fair value hierarchy levels at the end of the reporting period
.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00202": { "value": "(K)
Property and equipment
All property and equipment are shown at cost, less subsequent depreciation and impairment. Cost includes
expenditures that are directly attributable to the acquisition of the items. Subsequent costs are included in the asset\u2019s
carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic
benefits associated with the item will flow to the Group and the cost of the item can be measured reliably.
Depreciation is calculated on a straight-line basis over the useful life, according to the following schedule:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Category
Useful life in years
Laboratory equipment
5 - 7
Laboratory fixtures and fittings
10
Office equipment and hardware
2 - 3
Leasehold improvements
5
\n
The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An
asset\u2019s carrying amount is impaired immediately to its recoverable amount if the asset\u2019s carrying amount is greater
than its estimated recoverable amount. Gains and losses on disposal or retirement of tangible fixed assets are
determined by comparing the net proceeds received with the carrying amounts and are included in the consolidated
statements of loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00201": { "value": "Depreciation is calculated on a straight-line basis over the useful life, according to the following schedule: \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
Category
Useful life in years
Laboratory equipment
5 - 7
Laboratory fixtures and fittings
10
Office equipment and hardware
2 - 3
Leasehold improvements
5
\n
The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An
asset\u2019s carrying amount is impaired immediately to its recoverable amount if the asset\u2019s carrying amount is greater
than its estimated recoverable amount. Gains and losses on disposal or retirement of tangible fixed assets are
determined by comparing the net proceeds received with the carrying amounts and are included in the consolidated
statements of loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00203": { "value": "(L)
Warrant liabilities
The Company recognizes the warrant instruments as liabilities at fair value and adjusts the instruments to fair value
at each reporting period (refer to Note 17). Any change in fair value is recognized in the Company\u2019s consolidated
statements of loss. Warrants are classified as short-term liabilities as the Company cannot defer the settlement
beyond 12 months.
The Amended BlackRock Warrant, as defined in Note 5, issued in conjunction with the Amended Loan Agreement
is classified as a liability since its exercise price is fixed in USD, which is not the functional currency of the
Company and therefore it does not meet the requirements to be classified as equity under IFRS. An instrument that
will be settled in the Company\u2019s own equity shares is an equity instrument only if the issuer has to deliver a fixed
number of its own shares for a fixed amount (fixed for fixed requirement, IAS 32.16). The fair value of the
BlackRock Warrant is determined using the Black-Scholes option-pricing model. This valuation model as well as
parameters used such as expected volatility and expected term are partially based on management\u2019s estimates. The
expected volatility is estimated using historical stock volatilities of comparable peer public companies within the
Company\u2019s industry. The expected term represents the period that the warrant is expected to be outstanding. The
BlackRock Warrant is included in Level 3 of the fair value hierarchy. Refer to Note 17
- Warrant Liabilities.
The fair value of the BCA Public Warrants, as defined in Note 5, traded in active markets is based on the quoted
market prices at the end of the reporting period for such warrants. For the BCA Private Warrants, which have
identical terms to the BCA Public Warrants, the Company determined that the fair value of each BCA Private
Warrant is equivalent to that of each BCA Public Warrant. BCA Public Warrants are included in Level 1 and BCA
Private Warrants in Level 2 of the fair value hierarchy. Refer to Note 17 -
Warrant Liabilities", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00207": { "value": "(M) Intangible assets
(a)
Research and development costs
Research expenditures are recognized in expense in the year in which they are incurred. Internal development
expenditures are capitalized only if they meet the recognition criteria of IAS 38 \u201cIntangible Assets.\u201d Given the
inherent regulatory and other uncertainties, these criteria are generally not met before obtaining approval from the
relevant regulatory authority. As a result, development expenditures are typically recognized as expenses in the
consolidated statements of loss. However, when capitalization criteria are satisfied, development costs are recorded
as intangible assets and amortized on a straight-line basis over their estimated useful lives. Amortization of
capitalized licenses begins upon receipt of market approval. The Company records accruals for estimated costs
incurred or prepayments depending on the stage of completion of the product development and clinical research.
(b) Licenses
Acquired licenses and related development milestones are capitalized as intangible assets at historical cost and
amortized over their estimated useful lives. The amortization period is determined based on the expected pattern of
consumption of future economic benefits and begins only after the necessary regulatory and marketing approvals
have been obtained. Capitalized licenses are assessed for impairment annually in the last quarter of each financial
period or earlier if indicators of impairment arise. Amortization expense related to capitalized licenses is recognized
within research and development expenses.
(c)
Impairment of licenses
Impairment losses on capitalized licenses are recognized within research and development expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00204": { "value": "(a)
Research and development costs
Research expenditures are recognized in expense in the year in which they are incurred. Internal development
expenditures are capitalized only if they meet the recognition criteria of IAS 38 \u201cIntangible Assets.\u201d Given the
inherent regulatory and other uncertainties, these criteria are generally not met before obtaining approval from the
relevant regulatory authority. As a result, development expenditures are typically recognized as expenses in the
consolidated statements of loss. However, when capitalization criteria are satisfied, development costs are recorded
as intangible assets and amortized on a straight-line basis over their estimated useful lives. Amortization of
capitalized licenses begins upon receipt of market approval. The Company records accruals for estimated costs
incurred or prepayments depending on the stage of completion of the product development and clinical research.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00208": { "value": "(b) Licenses
Acquired licenses and related development milestones are capitalized as intangible assets at historical cost and
amortized over their estimated useful lives. The amortization period is determined based on the expected pattern of
consumption of future economic benefits and begins only after the necessary regulatory and marketing approvals
have been obtained. Capitalized licenses are assessed for impairment annually in the last quarter of each financial
period or earlier if indicators of impairment arise. Amortization expense related to capitalized licenses is recognized
within research and development expenses.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00205": { "value": "(c)
Impairment of licenses
Impairment losses on capitalized licenses are recognized within research and development expenses.
(N)
Impairment of non-financial assets
Assets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of the asset may not be recoverable. An impairment loss is recognized for the
amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher
of the asset\u2019s fair value less costs of disposal and value-in-use.
For the purpose of impairment testing, assets are grouped together into the smallest group of assets that generate
cash inflows from continuing use that are largely independent of the cash flows of other assets (\u201c
cash-generating
units
\u201d). Impairment losses are recognized in the consolidated statements of loss. Prior impairments of non-financial
assets are reviewed for possible reversal of the impairment at each reporting date.(A)
Impairment of licenses
The Group assesses whether there are any indicators of impairment for all licenses at each reporting date, which
refers exclusively to the licenses of two specific product candidates: Licaminlimab (OCS-02) and Privosegtor
(OCS-05). Given the stage and advancement of Oculis\u2019 development activities and the importance of both products
in Oculis\u2019 portfolio, the impairment test is performed first on the basis of a fair value model for the entire Company
using a market approach, and second on the basis of the continued development feasibility of the relevant product
candidate. Refer to Note 9.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00206": { "value": "(c)
Impairment of licenses
Impairment losses on capitalized licenses are recognized within research and development expenses.(A)
Impairment of licenses
The Group assesses whether there are any indicators of impairment for all licenses at each reporting date, which
refers exclusively to the licenses of two specific product candidates: Licaminlimab (OCS-02) and Privosegtor
(OCS-05). Given the stage and advancement of Oculis\u2019 development activities and the importance of both products
in Oculis\u2019 portfolio, the impairment test is performed first on the basis of a fair value model for the entire Company
using a market approach, and second on the basis of the continued development feasibility of the relevant product
candidate. Refer to Note 9.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00209": { "value": "(N)
Impairment of non-financial assets
Assets that are subject to amortization are reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of the asset may not be recoverable. An impairment loss is recognized for the
amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher
of the asset\u2019s fair value less costs of disposal and value-in-use.
For the purpose of impairment testing, assets are grouped together into the smallest group of assets that generate
cash inflows from continuing use that are largely independent of the cash flows of other assets (\u201c
cash-generating
units
\u201d). Impairment losses are recognized in the consolidated statements of loss. Prior impairments of non-financial
assets are reviewed for possible reversal of the impairment at each reporting date.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00210": { "value": "(O)
Financial instruments
The principal financial instruments used by the Company are as follows
:
\u2022
Cash and cash equivalents
\u2022
Short-term financial assets
\u2022
Other current assets, excluding prepaid expenses
\u2022
Accrued income
\u2022
Trade payables
\u2022
Accrued expenses and other payables
\u2022
Lease liabilities
\u2022
Warrant liabilities
These financial instruments are carried at amortized cost, except warrant liabilities which are adjusted to fair value
at period end.
Due to their short-term nature, the carrying value of cash and cash equivalents, short-term financial assets, other
current assets, excluding prepaid expenses, accrued income, lease liabilities, trade payables, accrued expenses and
other payables approximates their fair value. For details of the fair value hierarchy and valuation techniques, refer to
Note 20.
(a)
Cash and cash equivalents
Cash and cash equivalents include cash on hand and highly liquid investments with original maturities of three
months or less. These investments are readily convertible to known amounts of cash.
(b)
Short-term financial assets
Short-term financial assets consist of fixed term bank deposits with original maturities between three and six
months. Short-term financial assets are held in order to collect contractual cash flows made of payments of principal
and interests.
(c)
Other current assets, excluding prepaid expenses
The carrying amount of other receivables/current assets is reduced through the use of an allowance account, and the
amount of the loss is recognized in the consolidated statements of loss. Subsequent recoveries of amounts
previously written off are credited to the consolidated statements of loss.
(d)
Accrued income
Grant income reflects reimbursement of research and development expenses and income from certain research
projects managed by Icelandic governmental institutions. Certain expenses qualify for incentives from the Icelandic
government in the form of tax credits or cash reimbursements.
(e)
Trade payables
Trade payables are amounts due to third parties in the ordinary course of business. Trade payables are non-interest
bearing and are normally settled on 45-day terms.
(f)
Accrued expenses and other payables
Accrued expenses and other payables are amounts provided for / due to third parties in the ordinary course of
business. Accrued expenses and other payables are non-interest bearing.
(g)
Lease liabilities
Lease liabilities are measured at the present value of the expected contractual payments due to the lessor over the
lease term, with the discount rate determined by reference to the rate inherent in the lease unless this is not readily
determinable, in which case the Group\u2019s incremental borrowing rate on commencement date of the lease is used. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00211": { "value": "(P)
Employee benefits
(a)
Pension obligations
The Company operates a defined benefit pension plan for its Swiss-based employees, which is held in a multi-
employer fund. The pension plan is funded by payments from employees and from the Company. The Company\u2019s
contributions to the defined benefit pension plan are charged to the consolidated statements of loss in the year to
which they relate.
The liability recognized in the balance sheet in respect of defined benefit pension plan is the present value of the
defined benefit obligation at the balance sheet date less the fair value of plan assets and the possible effect of the
asset ceiling, together with adjustments for unrecognized past-service costs. The defined benefit obligation is
calculated annually by independent actuaries using the projected unit credit method.
When the Company has a surplus in the defined benefit pension plan, it measures the net defined benefit asset at the
lower of the surplus in the defined benefit pension plan, or the asset ceiling (being the present value of any
economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan),
determined using the discount rate.
The Company does not expect any refunds or contribution reductions in case of a surplus in the defined benefit
pension plan calculated per IAS 19, therefore no assets would be recognized in the Consolidated Statements of
Financial Position.
The present value of the defined benefit obligation is determined by discounting the estimated future cash outflows
using interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will
be paid, and that have terms to maturity approximating to the terms of the related pension liability.
Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or
credited to equity in other comprehensive income in the period in which they arise.
Past-service costs are recognized immediately in income, unless the changes to the pension plan are conditional on
the employees remaining in service for a specified period of time (the vesting period). In this case, the past-service
costs are amortized on a straight-line basis over the vesting period.
(b)
Employee participation
The Company operates an equity-settled, share-based compensation plan, under which the entity receives services
from employees as consideration for equity instruments (e.g. options) of the Company. The fair value of the awards
granted in exchange of the employee services received is recognized as an expense.
Non-market vesting conditions are included in assumptions about the number of options that are expected to vest.
The total expense is recognized over the vesting period, which is the period over which all of the specified vesting
conditions are to be satisfied. At the end of each reporting period, the entity revises its estimates of the number of
options that are expected to vest based on the non-market vesting conditions. It recognizes the impact of the
revision to original estimates, if any, in the consolidated statements of loss, with a corresponding adjustment to
equity. When options are exercised, the Company issues new shares. The proceeds received net of any directly
attributable transaction costs are credited to share capital (nominal value) and share premium when the options are
exercised.(C)
Pension benefits
The present value of the pension obligations depends on several factors that are determined on an actuarial basis
using a number of assumptions. The assumptions used in determining the net cost or income for pensions include
the discount rate. Any changes in these assumptions will impact the carrying amount of pension obligations. The
independent actuary of the Group uses statistic-based assumptions covering future withdrawals of participants from
the plan and estimates on life expectancy. The actuarial assumptions used may differ materially from actual results
due to changes in market and economic conditions, higher or lower withdrawal rates or longer or shorter life spans
of participants. These differences could have a significant impact on the amount of pension income or expenses
recognized in future periods.
The Group determines the appropriate discount rate at the end of each year. This is the interest rate used to
determine the present value of estimated future cash outflows expected to be required to settle the pension
obligations. In determining the appropriate discount rate, the Group considers the interest rates of high-quality
corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to
maturity approximating the terms of the related pension liability. Other key assumptions for pension obligations are
based in part on current market conditions. Refer to Note 12.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00212": { "value": "(Q)
Earnout consideration
The Company recognized the earnout consideration under the BCA as a share-based contingent consideration
within the scope of IFRS 2, and therefore equity classified as the earnout consideration ultimately settles in ordinary
shares. The Company determined that the fair value of the earnout shares is accounted for as a component of the
deemed cost of the listing services upon consummation of the Business Combination. The fair value of total
consideration transferred was included in the calculation of the IFRS 2 share listing service expense and will not be
subsequently adjusted regardless of whether the price target is achieved or not. The earnout options granted to
employees were determined to be compensation for the dilution to their previously held Legacy Oculis equity
instruments. No subsequent compensation charge has been recognized under IFRS 2 because no additional fair
value has been granted as a result of the earnout options.", "dimensions": { "concept": "ocs:DescriptionOfAccountingPolicyForEarnoutConsiderationTextBlock", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00213": { "value": "(R)
Capitalization of transaction costs
The Company capitalizes transaction costs incurred in connection with its ATM program within other current assets
in the Company\u2019s consolidated balance sheet because those costs are directly attributable to new equity issuances
and management estimates that a future financing is probably of occurring. If and when the Company completes a
transaction, capitalized transaction costs will be offset against the proceeds and will be recorded as a reduction of
share premium within the Company\u2019s consolidated balance sheet. If the Company determines that it is not highly
probable that a transaction will be completed, the Company will write-off capitalized transaction costs incurred
during that respective quarter in the consolidated statement of loss.
Transaction costs incurred in connection with underwritten offerings are recorded as a reduction of share premium
within the Company\u2019s balance sheet during the period in which the transaction closes. ", "dimensions": { "concept": "ocs:DescriptionOfAccountingPolicyOfCapitalizationOfTransactionCostsExplanatoryTextBlock", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00139": { "value": "(T)
New accounting standards, interpretations and amendments adopted by the Company
There are no new IFRS Accounting Standards, amendments to standards or interpretations that are mandatory for
the financial year beginning on January 1, 2025 that have a material impact to the Company. In April 2024, the
IASB issued IFRS 18,
Presentation and Disclosure in Financial Statements
, which provides requirements for the
presentation and disclosure of information in general purpose financial statements. The standard is effective for
periods beginning on or after January 1, 2027. The Company is in the process of evaluating whether IFRS 18 will
have a material effect on the consolidated financial statements. New standards, amendments to standards and
interpretations that are not yet effective, which have been deemed by the Company as currently not relevant, are not
listed here.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00141": { "value": "4.
CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS
The Group\u2019s principal accounting policies are set out in Note 3 of the Group\u2019s consolidated financial statements and
conform to IFRS Accounting Standards. Significant judgments and estimates are used in the preparation of the
consolidated financial statements which, to the extent that actual outcomes and results may differ from these
assumptions and estimates, could affect the accounting in the areas described in this section.
(A)
Impairment of licenses
The Group assesses whether there are any indicators of impairment for all licenses at each reporting date, which
refers exclusively to the licenses of two specific product candidates: Licaminlimab (OCS-02) and Privosegtor
(OCS-05). Given the stage and advancement of Oculis\u2019 development activities and the importance of both products
in Oculis\u2019 portfolio, the impairment test is performed first on the basis of a fair value model for the entire Company
using a market approach, and second on the basis of the continued development feasibility of the relevant product
candidate. Refer to Note 9.
(B)
Deferred income taxes
Deferred income tax assets are recognized for all unused tax losses and deductible temporary differences, including
those related to intangible assets, only to the extent that it is probable that taxable profits will be available against
which the losses and temporary differences can be utilized. Judgment is required from management to determine the
amount of tax asset that can be recognized, based on forecasts and tax planning strategies. Refer to Note 7 (D).
(C)
Pension benefits
The present value of the pension obligations depends on several factors that are determined on an actuarial basis
using a number of assumptions. The assumptions used in determining the net cost or income for pensions include
the discount rate. Any changes in these assumptions will impact the carrying amount of pension obligations. The
independent actuary of the Group uses statistic-based assumptions covering future withdrawals of participants from
the plan and estimates on life expectancy. The actuarial assumptions used may differ materially from actual results
due to changes in market and economic conditions, higher or lower withdrawal rates or longer or shorter life spans
of participants. These differences could have a significant impact on the amount of pension income or expenses
recognized in future periods.
The Group determines the appropriate discount rate at the end of each year. This is the interest rate used to
determine the present value of estimated future cash outflows expected to be required to settle the pension
obligations. In determining the appropriate discount rate, the Group considers the interest rates of high-quality
corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to
maturity approximating the terms of the related pension liability. Other key assumptions for pension obligations are
based in part on current market conditions. Refer to Note 12.
(D)
Share-based compensation
Stock options granted are valued using the Black-Scholes option-pricing model (see Note 13). This valuation model
as well as inputs such as expected volatility and expected term of the stock options are partially based on
management\u2019s estimates. The expected volatility is estimated using historical stock volatilities of comparable peer
public companies within the Company\u2019s industry. The expected term represents the period that share-based awards
are expected to be outstanding. The Company classifies its share-based payments as equity-classified awards as
they are settled in ordinary shares. The Company measures equity-classified awards at their grant date fair value
using a Black-Scholes option pricing model and does not subsequently remeasure them. Compensation costs related
to equity-classified awards are equal to the fair value of the award at the date of grant amortized over the vesting
period of the award using the graded method. If awards are granted with performance conditions, the Company
evaluates the probability of achievement. Expense is only recorded for awards with vesting criteria linked to
performance conditions that are deemed probable of achievement. The Company reclassifies a portion of vested
awards to reserve for share-based payment as the awards vest. The proceeds received net of any directly attributable
transaction costs are credited to share capital (nominal value) and share premium when the options are exercised.
(E)
Accounting for the Business Combination
In relation to the 2023 Business Combination, the following critical estimates and judgments were made:
\u2022
Determining the accounting acquirer in the Business Combination
Despite EBAC being the legal acquirer, Legacy Oculis was determined to be the accounting acquirer for financial
reporting purposes. This determination is primarily based on the fact that subsequent to the Business Combination,
i) the shareholders of Legacy Oculis have a majority of the voting interest in the combined company; ii) Legacy
Oculis\u2019 operations comprise all of the ongoing operations of the combined company; and iii) Legacy Oculis\u2019
management comprise all of the senior management of the combined company.
\u2022
Business Combination accounted for within the scope of IFRS 2
EBAC was a Special Purpose Acquisition Company and therefore does not meet the definition of a business under
IFRS 3 as it has no operations and the related BCA cannot be treated as a business combination. The Business
Combination was accounted for as a continuation of Legacy Oculis financial statements with a deemed issuance of
shares by the Company accompanied by a recapitalization of the Company\u2019s equity. The excess of fair value of the
shares deemed issued by the Company over EBAC\u2019s identifiable net assets has been recorded as share-based
payment expense in accordance with IFRS 2 and represents a public listing service received by the Company.
\u2022
Capitalized transaction costs
Legacy Oculis and EBAC incurred costs such as legal, accounting, auditing, printer fees and other professional fees
directly related to the Business Combination (\u201c
Transaction Costs
\u201d). Transaction costs directly associated with
equity issuance qualify for capitalization and are accounted for as a deduction of share premium. To capture costs
associated with the new equity, the Company allocated capitalizable transaction costs to the various transaction
components (equity issuance and listing) at the percentages of 38.0% and 62.0% for new shares and old shares,
respectively.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00214": { "value": "(D)
Share-based compensation
Stock options granted are valued using the Black-Scholes option-pricing model (see Note 13). This valuation model
as well as inputs such as expected volatility and expected term of the stock options are partially based on
management\u2019s estimates. The expected volatility is estimated using historical stock volatilities of comparable peer
public companies within the Company\u2019s industry. The expected term represents the period that share-based awards
are expected to be outstanding. The Company classifies its share-based payments as equity-classified awards as
they are settled in ordinary shares. The Company measures equity-classified awards at their grant date fair value
using a Black-Scholes option pricing model and does not subsequently remeasure them. Compensation costs related
to equity-classified awards are equal to the fair value of the award at the date of grant amortized over the vesting
period of the award using the graded method. If awards are granted with performance conditions, the Company
evaluates the probability of achievement. Expense is only recorded for awards with vesting criteria linked to
performance conditions that are deemed probable of achievement. The Company reclassifies a portion of vested
awards to reserve for share-based payment as the awards vest. The proceeds received net of any directly attributable
transaction costs are credited to share capital (nominal value) and share premium when the options are exercised.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00215": { "value": "(E)
Accounting for the Business Combination
In relation to the 2023 Business Combination, the following critical estimates and judgments were made:
\u2022
Determining the accounting acquirer in the Business Combination
Despite EBAC being the legal acquirer, Legacy Oculis was determined to be the accounting acquirer for financial
reporting purposes. This determination is primarily based on the fact that subsequent to the Business Combination,
i) the shareholders of Legacy Oculis have a majority of the voting interest in the combined company; ii) Legacy
Oculis\u2019 operations comprise all of the ongoing operations of the combined company; and iii) Legacy Oculis\u2019
management comprise all of the senior management of the combined company.
\u2022
Business Combination accounted for within the scope of IFRS 2
EBAC was a Special Purpose Acquisition Company and therefore does not meet the definition of a business under
IFRS 3 as it has no operations and the related BCA cannot be treated as a business combination. The Business
Combination was accounted for as a continuation of Legacy Oculis financial statements with a deemed issuance of
shares by the Company accompanied by a recapitalization of the Company\u2019s equity. The excess of fair value of the
shares deemed issued by the Company over EBAC\u2019s identifiable net assets has been recorded as share-based
payment expense in accordance with IFRS 2 and represents a public listing service received by the Company.
\u2022
Capitalized transaction costs
Legacy Oculis and EBAC incurred costs such as legal, accounting, auditing, printer fees and other professional fees
directly related to the Business Combination (\u201c
Transaction Costs
\u201d). Transaction costs directly associated with
equity issuance qualify for capitalization and are accounted for as a deduction of share premium. To capture costs
associated with the new equity, the Company allocated capitalizable transaction costs to the various transaction
components (equity issuance and listing) at the percentages of 38.0% and 62.0% for new shares and old shares,
respectively.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00142": { "value": "5.
FINANCING ACTIVITIES
Business combination with European Biotech Acquisition Corp. (\u201c
EBAC
\u201d)
On March 2, 2023, the Company consummated the Business Combination pursuant to the Business Combination
Agreement (\u201c
BCA
\u201d) between Legacy Oculis and EBAC dated as of October 17, 2022. The Company received gross
proceeds of CHF 97.6 million or $103.7 million, comprising CHF 12.0 million or $12.8 million of cash held in
EBAC\u2019s trust account and CHF 85.6 million or $90.9 million from private placement (the \u201c
PIPE Financing
\u201d)
investments and conversion of notes issued by Legacy Oculis under convertible loan agreements (\u201c
CLA
\u201d) into
Oculis\u2019 ordinary shares. As a result of the transaction, each issued and outstanding EBAC public warrant (\u201c
BCA
Public Warrants
\u201d) and EBAC private placement warrant (\u201c
BCA Private Warrants
\u201d) ceased to be a warrant with
respect to EBAC ordinary shares and were assumed by Oculis as warrants with respect to ordinary shares on
substantially the same terms (\u201c
BCA Warrants
\u201d). In connection with the Business Combination, Oculis was listed on
the United States Nasdaq Global Market with the ticker symbol \u201cOCS\u201d for its ordinary shares and \u201cOCSAW\u201d for its
public warrants.
During the third quarter of 2023, the Company gave effect in its financial statements to the dissolution of Merger
Sub 2, a legal entity formed under the terms of the BCA. As a result, the cumulative translation adjustments related
to Merger Sub 2 previously reported as equity and recognized in other comprehensive income, were reclassified
from equity to the Consolidated Statement of Loss for the year ended December 31, 2023. The resulting foreign
exchange impact of such reclassification amounted to CHF 5.0 million for the year ended December 31, 2023.
Merger and listing expense
The Business Combination was accounted for as a capital re-organization in the first quarter of 2023 within the
scope of IFRS 2
Share-based Payment,
as EBAC did not meet the definition of a business in accordance with IFRS
3
Business Combinations
. Any excess of the fair value of the Company\u2019s shares issued over the fair value of
EBAC\u2019s identifiable net assets acquired represented compensation for the service of a stock exchange listing. This
expense was incurred in the first quarter of 2023 and amounted to CHF 34.9 million, which was expensed to the
statement of loss as operating expenses, \u201cMerger and listing expense.\u201d
Earnout consideration
As a result of the BCA, Legacy Oculis preferred, ordinary and option holders (collectively \u201c
equity holders
\u201d)
received consideration in the form of 3,793,995 earnout shares and 369,737 earnout options with an exercise price
of CHF 0.01.
The earnout consideration is subject to forfeiture in the event of a failure to achieve the price targets during the
earnout period defined as follows: (i) 1,500,000, (ii) 1,500,000 and (iii) 1,000,000 earned based on the achievement
of post acquisition-closing volume weighted average share price targets of Oculis of $15.00, $20.00 and $25.00,
respectively, in each case, for any 20 trading days within any consecutive 30 trading day period commencing after
the acquisition closing date and ending on or prior to March 2, 2028 (the \u201cE
arnout Period
\u201d). A given share price
target described above will also be deemed to be achieved if the Company enters into a change of control
transaction, as defined in the BCA, during the Earnout Period. The price targets of $15.00, $20.00 and $25.00 were
met in November 2024, February 2025 and February 2026, respectively resulting in an aggregate of 2,845,446
earnout shares vested and 159,453 earnout options outstanding and exercisable as of December 31, 2025, and an
additional 948,549 earnout shares vested and 55,487 earnout options becoming exercisable in February 2026.
Registered Direct Offering and Nasdaq Iceland Main Market listing
On April 22, 2024, the Company closed its registered direct offering with gross proceeds of CHF 53.5 million or
$58.8 million through the issuance and sale of 5,000,000 of our ordinary shares, at a purchase price of CHF 10.70 or
$11.75 per share to investors (the \u201c
Registered Direct Offering
\u201d), and commenced trading of its ordinary shares on
the Nasdaq Iceland Main Market under the ticker symbol \u201cOCS\u201d on April 23, 2024. In connection with the
Registered Direct Offering and Nasdaq Iceland Main Market listing, the Company incurred CHF 2.5 million of
transaction related costs during the year ended December 31, 2024, of which CHF 1.9 million were recorded as a
reduction of share premium in equity.
Loan facility
In May 2024, the Company and Kreos Capital VII (UK) Limited, which are funds and accounts managed by
BlackRock, Inc. (the
\u201cLender\u201d
), entered into a loan facility of up to CHF 50.0 million in borrowing capacity (which
may be increased to up to CHF 65.0 million) and a related warrant agreement for up to 361,011 of the Company\u2019s
ordinary shares at a price per ordinary share equal to $12.17. On July 31, 2025, the Company entered into an
\n
amended and restated agreement for its existing loan facility (the
\u201cAmended Loan Agreement\u201d
) with the Lender.
\n
The Amended Loan Agreement replaces the prior loan agreement between the Company and the Lender dated May
\n
29, 2024, with an upsized structure to provide the EUR equivalent of up to CHF 75.0 million in borrowing capacity
\n
(which may be increased to up to CHF 100.0 million) (the
\u201cLoan\u201d
), comprising tranches 1, 2 and 3, in the amounts
\n
of the EUR equivalents of CHF 25.0 million each, as well as an additional loan of the EUR equivalent of up to CHF
\n
25.0 million, which may be made available by the Lender to the Company if mutually agreed in writing by the
\n
Lender and the Company. No amounts were drawn under the Amended Loan Agreement during the year ended
\n
December 31, 2025.
\n
Loan 1 will be available for drawdown from closing until November 15, 2026, which period may be shortened upon
\n
the occurrence of a development milestone. Loans 2 and 3 will be available for drawdown prior to November 15,
\n
2026 and December 31, 2026, respectively, in each case subject to satisfaction of certain pre-specified conditions.
\n
The availability of any funds under a drawdown of Loans 1, Loan 2 or Loan 3 is conditional upon, together with
\n
other conditions, the Company having a debt-to-market cap ratio (where debt includes the amount of all amounts
\n
drawn down to date and the proposed drawdown) equal to or less than 15% at the time of each draw down. Pursuant
\n
to the Amended Loan Agreement, the Company is subject to a non-utilization fee of 0.75% per annum of any
\n
undrawn amount under tranches 1 and 2. Additionally, to the extent Loan 1 has not been drawn prior to its expiry
\n
date, an additional one-time fee of the EUR equivalent of CHF 2.6 million shall be payable, subject to certain
\n
conditions.
\n
As additional consideration for the Loan, Kreos Capital VII Aggregator SCSp, an affiliate of the Lender (the
\n
\u201cHolder\u201d
) and the Company entered into an amended warrant (the
\u201cAmended BlackRock Warrant\u201d
) to purchase up
\n
to 494,259 of the Company\u2019s ordinary shares, subject to vesting, at a price per ordinary share equal to $12.17 (CHF
\n
9.65) with respect to 361,011 shares from the prior warrant agreement, and $18.64 (CHF 14.78) with respect to the
\n
remaining 133,248 shares reflecting the upsized facility, subject to adjustment. The Amended BlackRock Warrant
\n
amends the prior warrant issued to Holder on May 29, 2024. As of the signing date, the Amended BlackRock
\n
Warrant is exercisable for 59,310 ordinary shares, of which 43,321 shares were previously granted. Following the
\n
drawdown of each of Loans 1, 2 and 3, the Amended BlackRock Warrant will become exercisable for additional
\n
amounts of ordinary shares ratably based on the amounts of Loans 1, 2 and 3 that are drawn. Each tranche of the
\n
Amended BlackRock Warrant in connection with Loans 1, 2 and 3, will be exercisable for a period of up to seven
\n
years from the date of vesting and the Amended BlackRock Warrant will terminate at the earliest of (i) December
\n
31, 2033, (ii) such earlier date on which the Amended BlackRock Warrant is no longer exercisable for any warrant
\n
shares in accordance with its terms and (iii) the acceptance by the shareholders of the Company of a third-party
\n
bona fide offer for all outstanding shares of the Company (subject to any prior exercise by the Holder, if
\n
applicable). The Amended BlackRock Warrant had not been exercised in part or in full as of December 31, 2025.
\n
In connection with this transaction, the Company incurred CHF 0.7 million and CHF 0.8 million of transaction
\n
related costs during the years ended December 31, 2025 and 2024, respectively, which were capitalized as a
\n
prepayment for liquidity services and recorded within other current assets.
\n
At-the-Market Offering Program
\n
On May 8, 2024, the Company entered into a sales agreement with Leerink Partners, LLC (\u201c
Leerink Partners
\u201d)
\n
with respect to an at-the-market offering program (the \u201c
ATM Offering Program
\u201d) under which the Company may
\n
offer and sell, from time to time at its sole discretion, ordinary shares of the Company having an aggregate offering
\n
price of up to $100.0 million (CHF 79.3 million) through Leerink Partners as its sales agent. Any such sales, made
\n
through the sales agent, can be made by any method that is deemed an \u201cat-the-market offering\u201d as defined in Rule
\n
415 promulgated under the Securities Act of 1933, as amended, or in other transactions pursuant to an effective
\n
shelf registration statement on Form F-3. The Company agreed to pay Leerink Partners a commission of up to 3.0%
\n
of the gross proceeds of any sales of ordinary shares sold pursuant to the sales agreement. Following the execution
\n
of the agreement, the Company issued 1,000,000 ordinary shares during the year ended December 31, 2024 and
\n
2,500,000 ordinary shares during the year ended December 31, 2025 out of its existing capital band, each with a
\n
nominal value of CHF 0.01 to be held as treasury shares. In connection with this transaction the Company incurred
\n
approximately CHF 0.3 million of transaction related costs during the year ended December 31, 2024, which were
\n
capitalized within other current assets.
\n
On October 29, 2025, in conjunction with the November 2025 Offerings, the Company suspended the ATM
\n
Offering Program. The sales agreement with Leerink Partners remains in full force and effect. As of the date hereof,
\n
we have not sold any ordinary shares under the ATM Offering Program. Of the ordinary shares held as treasury
\n
shares, 2,796,297 were issued in connection with the November 2025 Offerings discussed below.
Public Offerings
May 2023 Offering
On May 31, 2023, the Company entered into an underwriting agreement with BofA Securities Inc. and SVB
Securities, LLC, as representatives of several underwriters, and on June 5 and June 13, 2023, the Company closed
the issuance and sale in a public offering of an aggregate of 3,654,234 ordinary shares at a public offering price of
CHF 10.45 or $11.50 per share, for total gross proceeds of CHF 38.2 million or $42.0 million before deducting
underwriting discounts, commissions and offering expenses.
February 2025 Offering
In February 2025, the Company closed an underwritten follow-on offering of 5,000,000 ordinary shares, CHF 0.01
nominal value per share, at a price of $20.00 (CHF 18.05) per share, for total gross proceeds of $100.0 million
(CHF 90.2 million). New shares were issued out of the Company\u2019s existing capital band.
November 2025 Offerings
On November 3, 2025, the Company closed offerings of an aggregate of 5,432,098 ordinary shares, CHF 0.01
nominal value per share, at a price of $20.25 (CHF 16.33) per share for total gross proceeds of $110.0 million (CHF
88.7 million) before deducting underwriting discounts and commissions and offering expenses. The Company
issued 2,635,801 shares out of the Company\u2019s existing capital band and 2,796,297 shares previously held in
treasury by the Company.", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00144": { "value": "6.
SEGMENT INFORMATION
The Company is managed and operated as one business. A single management team that reports to the Chief
Executive Officer comprehensively manages the entire business and accordingly, the Company has one reportable
segment.
The table below provides the carrying amount of certain non-current assets, by geographic area:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Switzerland
Others
Total
\u00a0 \u00a0
As of
As of
As of
As of
As of
\u00a0
As of
December 31,
December 31,
December 31,
December 31,
December 31,
\u00a0
December 31, 2025
2024
2025
2024
2025
2024
Intangible assets
13,292
13,292
-
-
13,292
13,292
Property and equipment
156
200
378
185
534
385
Right-of-use assets
541
699
1,922
604
2,463
1,303
Total
13,989
14,191
2,300
789
16,289
14,980
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00145": { "value": "6.
SEGMENT INFORMATION
The Company is managed and operated as one business. A single management team that reports to the Chief
Executive Officer comprehensively manages the entire business and accordingly, the Company has one reportable
segment.
The table below provides the carrying amount of certain non-current assets, by geographic area:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Switzerland
Others
Total
\u00a0 \u00a0
As of
As of
As of
As of
As of
\u00a0
As of
December 31,
December 31,
December 31,
December 31,
December 31,
\u00a0
December 31, 2025
2024
2025
2024
2025
2024
Intangible assets
13,292
13,292
-
-
13,292
13,292
Property and equipment
156
200
378
185
534
385
Right-of-use assets
541
699
1,922
604
2,463
1,303
Total
13,989
14,191
2,300
789
16,289
14,980
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00148": { "value": "7.
INCOME AND EXPENSES
(A)
GRANT INCOME
Grant income reflects reimbursement of research and development expenses, and income from certain research
projects managed by Icelandic governmental institutions. Certain expenses qualify for incentives from the Icelandic
government in the form of tax credits or cash reimbursements. Icelandic government grant income for the year
ended December 31, 2025, 2024 and 2023 was CHF 1.2 million, CHF 0.7 million and CHF 0.9 million,
respectively. Refer to Note 11.
(B)
OPERATING EXPENSES
The tables below show the breakdown of the operating expenses by category:
\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
Research and development
General and administrative
\u00a0 \u00a0 \u00a0
\u00a0
expenses
expenses
Total operating expenses
\u00a0
2025
2024
2023
2025
2024
2023
2025
2024
2023
Personnel expenses
18,849
11,114
6,509
14,997
11,476
7,029
33,846
22,590
13,537
Payroll and related expenses
9,851
6,085
4,796
7,951
6,723
5,134
17,802
12,808
9,930
Share-based compensation
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
expense
8,998
5,029
1,713
7,046
4,753
1,895
16,044
9,782
3,607
Other operating expenses
38,236
40,969
22,738
10,789
10,331
10,458
49,025
51,300
68,059
External service providers
36,818
40,127
22,256
8,200
7,445
7,695
45,018
47,572
29,951
Other operating expenses
1,077
573
258
2,384
2,749
2,700
3,461
3,322
2,958
Depreciation expense
341
269
224
205
137
63
546
406
287
Merger and listing expense
(1)
-
-
-
-
-
-
-
-
34,863
Total
57,085
52,083
29,247
25,786
21,807
17,487
82,871
73,890
81,597
\n
(1)
Merger and listing expense is presented separately from research and development or general and administrative expenses on the consolidated
statements of loss. The item relates to the BCA and is non-recurring in nature, representing a share-based payment made in exchange for a listing
service.
Total operating expenses increased CHF 9.0 million from December 31, 2024 to December 31, 2025. The increase
was driven by a CHF 5.0 million increase in research and development expense and a CHF 4.0 million increase in
general and administrative expense year over year.
The increase in research and development expenses was primarily due to advancements in our late-stage
development portfolio, including Privosegtor development activities and the DIAMOND clinical program. The cost
increases were partially offset by a decline in Licaminlimab development costs due to the completion of RELIEF
Phase 2 trial in 2024 and commencement of PREDICT registrational trial in late 2025.
The increase in general and administrative costs was primarily driven by personnel costs, specifically
share-based
compensation expense due to increased headcount and increased grant value for awards granted during the year
ended December 31, 2025.
(C)
FINANCE RESULT
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Finance income
1,770
2,168
1,429
Finance expense
(833
)
(639
)
(1,315
)
Fair value adjustment on warrant liabilities
(12,294
)
(15,531
)
(3,431
)
Foreign currency exchange gain (loss)
(6,114
)
1,269
(4,664
)
Finance result
(17,471
)
(12,733
)
(7,981
)
\n
Finance income in all periods presented consists primarily of interest income earned from the Company\u2019s short-
term financial assets.
The primary finance expense in 2025 and 2024 is the amortization of transaction costs related to the Loan
Agreement, entered into during the second quarter of 2024 and amended in the third quarter of 2025. Refer to Note
5.
The Company had 2,045,596 shares of BCA Warrants and 59,310 ordinary shares of Blackrock Warrants
outstanding at December 31, 2025. Warrants are adjusted to fair market value at each reporting date. Refer to Note
17 for further discussions of the fair value gain/(loss) on warrant liabilities.
For the year ended December 31, 2025, the foreign currency exchange loss is primarily related to overall weakening
of the U.S. dollar against the Swiss Franc. During the year ended December 31, 2024, the foreign currency
exchange gain is primarily related to overall strengthening of the U.S. dollar against the Swiss Franc.
Financial result as presented in the statements of cash flows is comprised of interest and the foreign exchange effect
on cash and financial assets, net.
(D)
INCOME TAX AND DEFERRED TAX
\n \n
For the years ended December 31,
2025
2024
2023
Current income tax expense
(13
)
(130
)
(127
)
Deferred tax income (expense)
199
290
20
Total tax benefit (expense)
186
160
(107
)
\n
The Group\u2019s expected tax expense for each year is based on the applicable tax rate in each individual jurisdiction,
\n
which ranged between 8.3% and 25.0% for 2025, 2024 and 2023 in the tax jurisdictions in which the Group
\n
operates. The weighted average tax rates applicable to the profits of the consolidated entities were 12.8%, 13.7%
\n
and 12.7% for the years 2025, 2024 and 2023, respectively. The decrease in 2025 primarily reflects changes in the
\n
composition of taxable results.
\n
The tax on the Group\u2019s profit / (loss) before tax differs from the statutory amount that would arise using the
\n
weighted average applicable tax rate as follows:
\n\n \n
For the years ended December 31,
2025
2024
2023
Groups average expected tax rate
12.8
%
13.7
%
12.7
%
Accounting loss before income tax
(99,143
)
(85,937
)
(88,695
)
Taxes at weighted average income tax
12,727
11,792
11,294
Effect of unrecognized tax losses
(33,450
)
(8,764
)
(10,520
)
Effect of use of unrecognized tax losses
22,491
-
-
Effect of non-deductible expenses
(3,434
)
(3,098
)
(6,041
)
Effect of non-taxable income
1,457
280
5,103
Effect of other items
395
(50
)
57
Total tax benefit (expense)
186
160
(107
)
\n
During the year ended December 31, 2025, the Group changed its corporate structure and completed an intra-group
\n
sale of an intangible asset between two wholly-owned Swiss legal entities, generating an intra-group taxable profit
\n
of CHF 210.4 million. The intra-group sale of intangible asset combined with regular operational losses resulted in
\n
the use of CHF 160.6 million unrecognized tax losses to offset the taxable income in the transferring Swiss entity,
\n
resulting in a reconciling effect of use of unrecognized tax losses of CHF 22.5 million.
\n
The transaction created future temporary difference of CHF 210.4 million in the receiving Swiss entity due to the
\n
differences between the statutory and the IFRS carrying values of the transferred intangible asset. The amortization
\n
of the transferred intangible asset will commence when the market approval for the underlying asset is obtained.
\n
Given the uncertainty in the realization of future taxable profits, no deferred tax asset on these future temporary
\n
differences has been recognized as of December 31, 2025.
\n
As of December 31, 2025, 2024 and 2023, the Group has accumulated tax losses, primarily in Switzerland. These
\n
losses may be carried forward to offset future taxable profits of the Company until expiration. However, no deferred
\n
tax assets have been recognized related to these losses as of December 31, 2025 as the realization of sufficient
\n
future taxable profits is not considered probable. Additionally, as certain tax losses have not yet been validated by
\n
the tax authorities, they remain subject to potential adjustments. The combined effect of unrecognized tax losses
\n
and intangible asset temporary differences amounted to CHF 33.5 million. This does not affect management\u2019s
\n
assumption on the going concern hypothesis of the Group. Below is the maturity of the Group reportable losses:
\n\n \n
As of December 31,
2025
2024
2023
2025
-
16,733
16,733
2026
-
13,113
13,113
2027
-
12,437
12,437
2028
-
14,865
14,865
2029
-
31,786
31,786
2030
41,396
81,509
81,509
2031
31,795
63,397
-
2032
33,670
-
-
Total
106,861
233,840
170,443
\n
The Group did not recognize the following temporary differences:
\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31,
\u00a0
2025
2024
2023
Pension
1,335
1,870
728
Tax losses in Switzerland
106,861
233,840
170,443
Leases
(150
)
(123
)
(150
)
Intangible asset
206,403
(4,025
)
(4,025
)
Total
314,449
231,562
166,996
\n
The abovementioned intra-group sale transaction generated future temporary differences of CHF 210.4 million in
the receiving Swiss entity and reduced accumulated tax losses by an amount of CHF 160.6 million as of December
31, 2025. ", "dimensions": { "concept": "ocs:DisclosureOfIncomeAndExpenses", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00143": { "value": "(A)
GRANT INCOME
Grant income reflects reimbursement of research and development expenses, and income from certain research
projects managed by Icelandic governmental institutions. Certain expenses qualify for incentives from the Icelandic
government in the form of tax credits or cash reimbursements. Icelandic government grant income for the year
ended December 31, 2025, 2024 and 2023 was CHF 1.2 million, CHF 0.7 million and CHF 0.9 million,
respectively. Refer to Note 11.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00147": { "value": "(B)
OPERATING EXPENSES
The tables below show the breakdown of the operating expenses by category:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
Research and development
General and administrative
\u00a0 \u00a0 \u00a0
\u00a0
expenses
expenses
Total operating expenses
\u00a0
2025
2024
2023
2025
2024
2023
2025
2024
2023
Personnel expenses
18,849
11,114
6,509
14,997
11,476
7,029
33,846
22,590
13,537
Payroll and related expenses
9,851
6,085
4,796
7,951
6,723
5,134
17,802
12,808
9,930
Share-based compensation
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
expense
8,998
5,029
1,713
7,046
4,753
1,895
16,044
9,782
3,607
Other operating expenses
38,236
40,969
22,738
10,789
10,331
10,458
49,025
51,300
68,059
External service providers
36,818
40,127
22,256
8,200
7,445
7,695
45,018
47,572
29,951
Other operating expenses
1,077
573
258
2,384
2,749
2,700
3,461
3,322
2,958
Depreciation expense
341
269
224
205
137
63
546
406
287
Merger and listing expense
(1)
-
-
-
-
-
-
-
-
34,863
Total
57,085
52,083
29,247
25,786
21,807
17,487
82,871
73,890
81,597
\n
(1)
Merger and listing expense is presented separately from research and development or general and administrative expenses on the consolidated
statements of loss. The item relates to the BCA and is non-recurring in nature, representing a share-based payment made in exchange for a listing
service.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00146": { "value": "(B)
OPERATING EXPENSES
The tables below show the breakdown of the operating expenses by category:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
Research and development
General and administrative
\u00a0 \u00a0 \u00a0
\u00a0
expenses
expenses
Total operating expenses
\u00a0
2025
2024
2023
2025
2024
2023
2025
2024
2023
Personnel expenses
18,849
11,114
6,509
14,997
11,476
7,029
33,846
22,590
13,537
Payroll and related expenses
9,851
6,085
4,796
7,951
6,723
5,134
17,802
12,808
9,930
Share-based compensation
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
expense
8,998
5,029
1,713
7,046
4,753
1,895
16,044
9,782
3,607
Other operating expenses
38,236
40,969
22,738
10,789
10,331
10,458
49,025
51,300
68,059
External service providers
36,818
40,127
22,256
8,200
7,445
7,695
45,018
47,572
29,951
Other operating expenses
1,077
573
258
2,384
2,749
2,700
3,461
3,322
2,958
Depreciation expense
341
269
224
205
137
63
546
406
287
Merger and listing expense
(1)
-
-
-
-
-
-
-
-
34,863
Total
57,085
52,083
29,247
25,786
21,807
17,487
82,871
73,890
81,597
\n
(1)
Merger and listing expense is presented separately from research and development or general and administrative expenses on the consolidated
statements of loss. The item relates to the BCA and is non-recurring in nature, representing a share-based payment made in exchange for a listing
service", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00156": { "value": "Total operating expenses increased CHF 9.0 million from December 31, 2024 to December 31, 2025. The increase
was driven by a CHF 5.0 million increase in research and development expense and a CHF 4.0 million increase in
general and administrative expense year over year.
The increase in research and development expenses was primarily due to advancements in our late-stage
development portfolio, including Privosegtor development activities and the DIAMOND clinical program. The cost
increases were partially offset by a decline in Licaminlimab development costs due to the completion of RELIEF
Phase 2 trial in 2024 and commencement of PREDICT registrational trial in late 2025.
The increase in general and administrative costs was primarily driven by personnel costs, specifically
share-based
compensation expense due to increased headcount and increased grant value for awards granted during the year
ended December 31, 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00149": { "value": "(C)
FINANCE RESULT
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Finance income
1,770
2,168
1,429
Finance expense
(833
)
(639
)
(1,315
)
Fair value adjustment on warrant liabilities
(12,294
)
(15,531
)
(3,431
)
Foreign currency exchange gain (loss)
(6,114
)
1,269
(4,664
)
Finance result
(17,471
)
(12,733
)
(7,981
)
\n
Finance income in all periods presented consists primarily of interest income earned from the Company\u2019s short-
term financial assets.
The primary finance expense in 2025 and 2024 is the amortization of transaction costs related to the Loan
Agreement, entered into during the second quarter of 2024 and amended in the third quarter of 2025. Refer to Note
5.
The Company had 2,045,596 shares of BCA Warrants and 59,310 ordinary shares of Blackrock Warrants
outstanding at December 31, 2025. Warrants are adjusted to fair market value at each reporting date. Refer to Note
17 for further discussions of the fair value gain/(loss) on warrant liabilities.
For the year ended December 31, 2025, the foreign currency exchange loss is primarily related to overall weakening
of the U.S. dollar against the Swiss Franc. During the year ended December 31, 2024, the foreign currency
exchange gain is primarily related to overall strengthening of the U.S. dollar against the Swiss Franc.
Financial result as presented in the statements of cash flows is comprised of interest and the foreign exchange effect
on cash and financial assets, net.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00152": { "value": "(C)
FINANCE RESULT
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Finance income
1,770
2,168
1,429
Finance expense
(833
)
(639
)
(1,315
)
Fair value adjustment on warrant liabilities
(12,294
)
(15,531
)
(3,431
)
Foreign currency exchange gain (loss)
(6,114
)
1,269
(4,664
)
Finance result
(17,471
)
(12,733
)
(7,981
)
\n
Finance income in all periods presented consists primarily of interest income earned from the Company\u2019s short-
term financial assets.
The primary finance expense in 2025 and 2024 is the amortization of transaction costs related to the Loan
Agreement, entered into during the second quarter of 2024 and amended in the third quarter of 2025. Refer to Note
5.
The Company had 2,045,596 shares of BCA Warrants and 59,310 ordinary shares of Blackrock Warrants
outstanding at December 31, 2025. Warrants are adjusted to fair market value at each reporting date. Refer to Note
17 for further discussions of the fair value gain/(loss) on warrant liabilities.
For the year ended December 31, 2025, the foreign currency exchange loss is primarily related to overall weakening
of the U.S. dollar against the Swiss Franc. During the year ended December 31, 2024, the foreign currency
exchange gain is primarily related to overall strengthening of the U.S. dollar against the Swiss Franc.
Financial result as presented in the statements of cash flows is comprised of interest and the foreign exchange effect
on cash and financial assets, net.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00151": { "value": "(C)
FINANCE RESULT
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Finance income
1,770
2,168
1,429
Finance expense
(833
)
(639
)
(1,315
)
Fair value adjustment on warrant liabilities
(12,294
)
(15,531
)
(3,431
)
Foreign currency exchange gain (loss)
(6,114
)
1,269
(4,664
)
Finance result
(17,471
)
(12,733
)
(7,981
)
\n
Finance income in all periods presented consists primarily of interest income earned from the Company\u2019s short-
term financial assets.
The primary finance expense in 2025 and 2024 is the amortization of transaction costs related to the Loan
Agreement, entered into during the second quarter of 2024 and amended in the third quarter of 2025. Refer to Note
5.
The Company had 2,045,596 shares of BCA Warrants and 59,310 ordinary shares of Blackrock Warrants
outstanding at December 31, 2025. Warrants are adjusted to fair market value at each reporting date. Refer to Note
17 for further discussions of the fair value gain/(loss) on warrant liabilities.
For the year ended December 31, 2025, the foreign currency exchange loss is primarily related to overall weakening
of the U.S. dollar against the Swiss Franc. During the year ended December 31, 2024, the foreign currency
exchange gain is primarily related to overall strengthening of the U.S. dollar against the Swiss Franc.
Financial result as presented in the statements of cash flows is comprised of interest and the foreign exchange effect
on cash and financial assets, net.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00150": { "value": "(C)
FINANCE RESULT
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Finance income
1,770
2,168
1,429
Finance expense
(833
)
(639
)
(1,315
)
Fair value adjustment on warrant liabilities
(12,294
)
(15,531
)
(3,431
)
Foreign currency exchange gain (loss)
(6,114
)
1,269
(4,664
)
Finance result
(17,471
)
(12,733
)
(7,981
)
\n
Finance income in all periods presented consists primarily of interest income earned from the Company\u2019s short-
term financial assets.
The primary finance expense in 2025 and 2024 is the amortization of transaction costs related to the Loan
Agreement, entered into during the second quarter of 2024 and amended in the third quarter of 2025. Refer to Note
5.
The Company had 2,045,596 shares of BCA Warrants and 59,310 ordinary shares of Blackrock Warrants
outstanding at December 31, 2025. Warrants are adjusted to fair market value at each reporting date. Refer to Note
17 for further discussions of the fair value gain/(loss) on warrant liabilities.
For the year ended December 31, 2025, the foreign currency exchange loss is primarily related to overall weakening
of the U.S. dollar against the Swiss Franc. During the year ended December 31, 2024, the foreign currency
exchange gain is primarily related to overall strengthening of the U.S. dollar against the Swiss Franc.
Financial result as presented in the statements of cash flows is comprised of interest and the foreign exchange effect
on cash and financial assets, net.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00153": { "value": "(C)
FINANCE RESULT
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Finance income
1,770
2,168
1,429
Finance expense
(833
)
(639
)
(1,315
)
Fair value adjustment on warrant liabilities
(12,294
)
(15,531
)
(3,431
)
Foreign currency exchange gain (loss)
(6,114
)
1,269
(4,664
)
Finance result
(17,471
)
(12,733
)
(7,981
)
\n
Finance income in all periods presented consists primarily of interest income earned from the Company\u2019s short-
term financial assets.
The primary finance expense in 2025 and 2024 is the amortization of transaction costs related to the Loan
Agreement, entered into during the second quarter of 2024 and amended in the third quarter of 2025. Refer to Note
5.
The Company had 2,045,596 shares of BCA Warrants and 59,310 ordinary shares of Blackrock Warrants
outstanding at December 31, 2025. Warrants are adjusted to fair market value at each reporting date. Refer to Note
17 for further discussions of the fair value gain/(loss) on warrant liabilities.
For the year ended December 31, 2025, the foreign currency exchange loss is primarily related to overall weakening
of the U.S. dollar against the Swiss Franc. During the year ended December 31, 2024, the foreign currency
exchange gain is primarily related to overall strengthening of the U.S. dollar against the Swiss Franc.
Financial result as presented in the statements of cash flows is comprised of interest and the foreign exchange effect
on cash and financial assets, net.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00154": { "value": "(D)
INCOME TAX AND DEFERRED TAX
\n\n \n
For the years ended December 31,
2025
2024
2023
Current income tax expense
(13
)
(130
)
(127
)
Deferred tax income (expense)
199
290
20
Total tax benefit (expense)
186
160
(107
)
\n
The Group\u2019s expected tax expense for each year is based on the applicable tax rate in each individual jurisdiction,
\n
which ranged between 8.3% and 25.0% for 2025, 2024 and 2023 in the tax jurisdictions in which the Group
\n
operates. The weighted average tax rates applicable to the profits of the consolidated entities were 12.8%, 13.7%
\n
and 12.7% for the years 2025, 2024 and 2023, respectively. The decrease in 2025 primarily reflects changes in the
\n
composition of taxable results.
\n
The tax on the Group\u2019s profit / (loss) before tax differs from the statutory amount that would arise using the
\n
weighted average applicable tax rate as follows:
\n\n \n
For the years ended December 31,
2025
2024
2023
Groups average expected tax rate
12.8
%
13.7
%
12.7
%
Accounting loss before income tax
(99,143
)
(85,937
)
(88,695
)
Taxes at weighted average income tax
12,727
11,792
11,294
Effect of unrecognized tax losses
(33,450
)
(8,764
)
(10,520
)
Effect of use of unrecognized tax losses
22,491
-
-
Effect of non-deductible expenses
(3,434
)
(3,098
)
(6,041
)
Effect of non-taxable income
1,457
280
5,103
Effect of other items
395
(50
)
57
Total tax benefit (expense)
186
160
(107
)
\n
During the year ended December 31, 2025, the Group changed its corporate structure and completed an intra-group
\n
sale of an intangible asset between two wholly-owned Swiss legal entities, generating an intra-group taxable profit
\n
of CHF 210.4 million. The intra-group sale of intangible asset combined with regular operational losses resulted in
\n
the use of CHF 160.6 million unrecognized tax losses to offset the taxable income in the transferring Swiss entity,
\n
resulting in a reconciling effect of use of unrecognized tax losses of CHF 22.5 million.
\n
The transaction created future temporary difference of CHF 210.4 million in the receiving Swiss entity due to the
\n
differences between the statutory and the IFRS carrying values of the transferred intangible asset. The amortization
\n
of the transferred intangible asset will commence when the market approval for the underlying asset is obtained.
\n
Given the uncertainty in the realization of future taxable profits, no deferred tax asset on these future temporary
\n
differences has been recognized as of December 31, 2025.
\n
As of December 31, 2025, 2024 and 2023, the Group has accumulated tax losses, primarily in Switzerland. These
\n
losses may be carried forward to offset future taxable profits of the Company until expiration. However, no deferred
\n
tax assets have been recognized related to these losses as of December 31, 2025 as the realization of sufficient
\n
future taxable profits is not considered probable. Additionally, as certain tax losses have not yet been validated by
\n
the tax authorities, they remain subject to potential adjustments. The combined effect of unrecognized tax losses
\n
and intangible asset temporary differences amounted to CHF 33.5 million. This does not affect management\u2019s
\n
assumption on the going concern hypothesis of the Group. Below is the maturity of the Group reportable losses:
\n\n \n
As of December 31,
2025
2024
2023
2025
-
16,733
16,733
2026
-
13,113
13,113
2027
-
12,437
12,437
2028
-
14,865
14,865
2029
-
31,786
31,786
2030
41,396
81,509
81,509
2031
31,795
63,397
-
2032
33,670
-
-
Total
106,861
233,840
170,443
\n
The Group did not recognize the following temporary differences:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31,
\u00a0
2025
2024
2023
Pension
1,335
1,870
728
Tax losses in Switzerland
106,861
233,840
170,443
Leases
(150
)
(123
)
(150
)
Intangible asset
206,403
(4,025
)
(4,025
)
Total
314,449
231,562
166,996
\n
The abovementioned intra-group sale transaction generated future temporary differences of CHF 210.4 million in
the receiving Swiss entity and reduced accumulated tax losses by an amount of CHF 160.6 million as of December
31, 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00155": { "value": "(D)
INCOME TAX AND DEFERRED TAX
\n\n \n
For the years ended December 31,
2025
2024
2023
Current income tax expense
(13
)
(130
)
(127
)
Deferred tax income (expense)
199
290
20
Total tax benefit (expense)
186
160
(107
)
\n
The Group\u2019s expected tax expense for each year is based on the applicable tax rate in each individual jurisdiction,
\n
which ranged between 8.3% and 25.0% for 2025, 2024 and 2023 in the tax jurisdictions in which the Group
\n
operates. The weighted average tax rates applicable to the profits of the consolidated entities were 12.8%, 13.7%
\n
and 12.7% for the years 2025, 2024 and 2023, respectively. The decrease in 2025 primarily reflects changes in the
\n
composition of taxable results.
\n
The tax on the Group\u2019s profit / (loss) before tax differs from the statutory amount that would arise using the
\n
weighted average applicable tax rate as follows:
\n\n \n
For the years ended December 31,
2025
2024
2023
Groups average expected tax rate
12.8
%
13.7
%
12.7
%
Accounting loss before income tax
(99,143
)
(85,937
)
(88,695
)
Taxes at weighted average income tax
12,727
11,792
11,294
Effect of unrecognized tax losses
(33,450
)
(8,764
)
(10,520
)
Effect of use of unrecognized tax losses
22,491
-
-
Effect of non-deductible expenses
(3,434
)
(3,098
)
(6,041
)
Effect of non-taxable income
1,457
280
5,103
Effect of other items
395
(50
)
57
Total tax benefit (expense)
186
160
(107
)
\n
During the year ended December 31, 2025, the Group changed its corporate structure and completed an intra-group
\n
sale of an intangible asset between two wholly-owned Swiss legal entities, generating an intra-group taxable profit
\n
of CHF 210.4 million. The intra-group sale of intangible asset combined with regular operational losses resulted in
\n
the use of CHF 160.6 million unrecognized tax losses to offset the taxable income in the transferring Swiss entity,
\n
resulting in a reconciling effect of use of unrecognized tax losses of CHF 22.5 million.
\n
The transaction created future temporary difference of CHF 210.4 million in the receiving Swiss entity due to the
\n
differences between the statutory and the IFRS carrying values of the transferred intangible asset. The amortization
\n
of the transferred intangible asset will commence when the market approval for the underlying asset is obtained.
\n
Given the uncertainty in the realization of future taxable profits, no deferred tax asset on these future temporary
\n
differences has been recognized as of December 31, 2025.
\n
As of December 31, 2025, 2024 and 2023, the Group has accumulated tax losses, primarily in Switzerland. These
\n
losses may be carried forward to offset future taxable profits of the Company until expiration. However, no deferred
\n
tax assets have been recognized related to these losses as of December 31, 2025 as the realization of sufficient
\n
future taxable profits is not considered probable. Additionally, as certain tax losses have not yet been validated by
\n
the tax authorities, they remain subject to potential adjustments. The combined effect of unrecognized tax losses
\n
and intangible asset temporary differences amounted to CHF 33.5 million. This does not affect management\u2019s
\n
assumption on the going concern hypothesis of the Group. Below is the maturity of the Group reportable losses:
\n\n \n
As of December 31,
2025
2024
2023
2025
-
16,733
16,733
2026
-
13,113
13,113
2027
-
12,437
12,437
2028
-
14,865
14,865
2029
-
31,786
31,786
2030
41,396
81,509
81,509
2031
31,795
63,397
-
2032
33,670
-
-
Total
106,861
233,840
170,443
\n
The Group did not recognize the following temporary differences:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31,
\u00a0
2025
2024
2023
Pension
1,335
1,870
728
Tax losses in Switzerland
106,861
233,840
170,443
Leases
(150
)
(123
)
(150
)
Intangible asset
206,403
(4,025
)
(4,025
)
Total
314,449
231,562
166,996
\n
The abovementioned intra-group sale transaction generated future temporary differences of CHF 210.4 million in
the receiving Swiss entity and reduced accumulated tax losses by an amount of CHF 160.6 million as of December
31, 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00157": { "value": "8. PROPERTY AND EQUIPMENT
The following table presents the movements in the book values of property and equipment:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0
Office
\u00a0 \u00a0
\u00a0
Lab -
Lab - fixtures
equipment &
Leasehold
\u00a0
\u00a0
equipment
and fittings
hardware
improvement
Total
Acquisition cost:
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance as of December 31,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2023
618
195
151
-
964
Additions
10
-
122
98
230
Balance as of December 31,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2024
628
195
273
98
1,194
Additions
126
-
95
80
301
Disposals
(53
)
-
(9
)
-
(62
)
Balance as of December 31,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2025
701
195
359
178
1,433
Accumulated depreciation:
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance as of December 31,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2023
(464
)
(106
)
(106
)
-
(676
)
Depreciation expense
(84
)
(19
)
(20
)
(10
)
(133
)
Balance as of December 31,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2024
(548
)
(125
)
(126
)
(10
)
(809
)
Depreciation expense
(66
)
(20
)
(37
)
(29
)
(152
)
Disposals
53
-
9
-
62
Balance as of December 31,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2025
(561
)
(145
)
(154
)
(39
)
(899
)
Carrying amount:
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
Balance as of December 31,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2024
80
70
147
89
385
Balance as of December 31,
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0
2025
140
50
205
139
534
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00158": { "value": "9.
INTANGIBLE ASSETS
The following tables summarize the movement of intangibles assets, all of which represent licenses:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Total
Acquisition cost:
\u00a0
Balance as of December 31, 2023
12,206
Additions
1,086
Balance as of December 31, 2024
13,292
Balance as of December 31, 2025
13,292
\n
Intangible assets as of both December 31, 2025 and 2024 were CHF 13.3 million, and represented licenses
purchased under license agreements with Novartis and Accure. The Novartis license agreement was dated as of
December 19, 2018 between Legacy Oculis and Novartis and relates to a novel topical anti-
TNF\u03b1
antibody,
renamed Licaminlimab, for ophthalmic indications. The license agreement between Legacy Oculis and Accure,
dated as of January 29, 2022, relates to the exclusive global licensing of its Privosegtor (formerly ACT-01)
technology. This license agreement contained an upfront payment of CHF 3.0 million and reimbursement of
development related costs of CHF 0.5 million. During the fourth quarter of 2024, the Company completed the Phase
2 ACUITY trial of Privosegtor in ON and received clearance from the U.S. Food and Drug Administration (\u201c
FDA
\u201d)
for its investigational new drug (\u201c
IND
\u201d). These events triggered milestone payments to Accure totaling CHF 1.1
million which were capitalized, increasing the value of the intangible asset. The next clinical and regulatory
milestone under the Accure Agreement will trigger a payment of CHF 2.1 million ($2.6 million) that the Company
expects to pay in 2026.
(A)
Intangible assets amortization
The products candidates related to the capitalized intangible assets are not yet available for use. The amortization of
the licenses will start when the market approval is obtained.
(B)
Annual impairment testing
Oculis performs an assessment of its licenses in the context of its annual impairment test. Given the stage of Oculis\u2019
development activities and the importance of the relevant product candidates, Licaminlimab and Privosegtor, in
Oculis\u2019 portfolio, the impairment test is performed first on the basis of a fair value model for the entire Company
using a market approach and second on the basis of the continued development feasibility of both candidates.
Oculis performs its annual impairment tests on its entire portfolio of research and development assets, by deriving
the fair value from an observable valuation for the entire Company determined via its stock market price quoted in
Nasdaq as per the reporting date. The fair value of the asset portfolio is derived by deducting the carrying value of
tangible assets and the remaining assets, which consist primarily of short-term financial assets and cash and cash
equivalents, from the Company valuation.
Licaminlimab and Privosegtor, are additionally tested for impairment by assessing their probability of success.
Assessments include reviews of the following indicators, and if the candidate fails any of these indicators the entire
balance is written off:
\u2022
Importance allocated to the candidate within
Oculis\u2019
development portfolio, including future
contractual commitments and internal budgets approved by the Board of Directors for ongoing and
future development;
\u2022
Consideration of the progress of technical development and clinical trials, including obtaining technical
development reports, efficacy and safety readout data, and discussions with regulatory authorities for
new trials; and
\u2022
Consideration of market potentials supported where available by external market studies, and
assessments of competitor products and product candidates.
In 2025, 2024 and 2023, reviews of all these indicators for Licaminlimab and Privosegtor were positive. No
impairment losses were recognized in 2025, 2024 or 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00159": { "value": "(B)
Annual impairment testing
Oculis performs an assessment of its licenses in the context of its annual impairment test. Given the stage of Oculis\u2019
development activities and the importance of the relevant product candidates, Licaminlimab and Privosegtor, in
Oculis\u2019 portfolio, the impairment test is performed first on the basis of a fair value model for the entire Company
using a market approach and second on the basis of the continued development feasibility of both candidates.
Oculis performs its annual impairment tests on its entire portfolio of research and development assets, by deriving
the fair value from an observable valuation for the entire Company determined via its stock market price quoted in
Nasdaq as per the reporting date. The fair value of the asset portfolio is derived by deducting the carrying value of
tangible assets and the remaining assets, which consist primarily of short-term financial assets and cash and cash
equivalents, from the Company valuation.
Licaminlimab and Privosegtor, are additionally tested for impairment by assessing their probability of success.
Assessments include reviews of the following indicators, and if the candidate fails any of these indicators the entire
balance is written off:
\u2022
Importance allocated to the candidate within
Oculis\u2019
development portfolio, including future
contractual commitments and internal budgets approved by the Board of Directors for ongoing and
future development;
\u2022
Consideration of the progress of technical development and clinical trials, including obtaining technical
development reports, efficacy and safety readout data, and discussions with regulatory authorities for
new trials; and
\u2022
Consideration of market potentials supported where available by external market studies, and
assessments of competitor products and product candidates.
In 2025, 2024 and 2023, reviews of all these indicators for Licaminlimab and Privosegtor were positive. No
impairment losses were recognized in 2025, 2024 or 2023.", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00160": { "value": "10.
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
The following table presents the right-of-use assets, which are related to the Company\u2019s Switzerland, Iceland and
U.S. facilities:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Right-of-use assets
\u00a0
2025
2024
Balance as of January 1,
1,303
755
Indexation for the period
20
25
New leases
1,530
792
FX revaluation
4
4
Depreciation charge for the period
(394
)
(273
)
Balance as of December 31,
2,463
1,303
During the year ended December 31, 2025, the Company signed a new lease in the U.S. commencing July 1, 2025
and a new lease in Iceland commencing September 1, 2025.
There are no variable lease payments which are not included in the measurement of lease obligations. Expected
extension options have been included in the measurement of lease liabilities.
The following table presents the lease obligations:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Lease liabilities
\u00a0
2025
2024
Balance as of January 1,
(1,180
)
(605
)
New leases
(1,530
)
(792
)
FX revaluation
44
(32
)
Indexation for the period
(20
)
(25
)
Interest expense for the period
(87
)
(47
)
Lease payments for the period
460
321
Balance as of December 31,
(2,313
)
(1,180
)
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31,
As of December 31,
\u00a0
2025
2024
Current
(502
)
(315
)
Non-current
(1,811
)
(865
)
Total
(2,313
)
(1,180
)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00163": { "value": "11.
OTHER CURRENT ASSETS, OTHER RECEIVABLE AND ACCRUED INCOME
The table below shows the breakdown of the other current assets by category:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31, 2025
As of December 31, 2024
Prepaid clinical and technical development expenses
1,590
2,615
Prepaid general and administrative expenses
2,492
2,105
VAT, withholding tax and interest receivables
801
885
Total
4,883
5,605
\n
The decrease in prepaid clinical and technical development expenses as of December 31, 2025 compared to prior
year relates primarily to advancements of clinical trials. Specifically, the OCS-01 DIAMOND-1 and DIAMOND-2
trials in DME which started in December 2023 and February 2024, respectively, with enrollments completed in
April 2025. The increase in prepaid general and administrative expenses is primarily due to capitalized transaction
costs associated with the Company\u2019s ATM Offering Program and Amended Loan Agreement.
The table below shows the movement of the accrued income for the years ended December 31, 2025 and 2024:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
Balance as of January 1,
629
876
Accrued income recognized during the period
1,199
686
Payments received during the period
(617
)
(952
)
Foreign exchange revaluation
(218
)
19
Balance as of December 31,
993
629
\n
Accrued income is generated by incentives for research and development offered by the Icelandic government in
the form of tax credits for innovation companies. These tax credits are either used to reduce the company\u2019s income
tax liability or, if the credits exceed the tax due, they are paid out in cash. The tax credit is subject to companies
having a research project approved as eligible for tax credit by the Icelandic Centre for Research (Rann\u00eds).", "dimensions": { "concept": "ocs:OtherCurrentAssetsOtherReceivableAndAccruedIncomeTextBlock", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00162": { "value": "11.
OTHER CURRENT ASSETS, OTHER RECEIVABLE AND ACCRUED INCOME
The table below shows the breakdown of the other current assets by category:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31, 2025
As of December 31, 2024
Prepaid clinical and technical development expenses
1,590
2,615
Prepaid general and administrative expenses
2,492
2,105
VAT, withholding tax and interest receivables
801
885
Total
4,883
5,605
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00161": { "value": "11.
OTHER CURRENT ASSETS, OTHER RECEIVABLE AND ACCRUED INCOME
The table below shows the breakdown of the other current assets by category:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31, 2025
As of December 31, 2024
Prepaid clinical and technical development expenses
1,590
2,615
Prepaid general and administrative expenses
2,492
2,105
VAT, withholding tax and interest receivables
801
885
Total
4,883
5,605
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00165": { "value": "12.
PENSIONS AND OTHER POST-EMPLOYMENT BENEFIT PLANS
The Company\u2019s Swiss pension plan is classified as a defined benefit plan under IFRS Accounting Standards.
Employees of the Icelandic, French, Hong Kong and American subsidiaries are covered by local post-retirement
contribution plans. Besides the Swiss plan, all other pension plans are not material to the Company\u2019s consolidated
financial position or results.
Switzerland pension plan
The Company\u2019s Swiss entity is affiliated to a collective foundation administrating the pension plans of various
unrelated employers that qualifies as defined benefit plan under IAS 19. For employees in Switzerland, the pension
fund provides post-employment, death-in-service and disability benefits in accordance with the Swiss Federal Law
on Occupational Retirement, Survivor\u2019s and Disability Pension Plans which specifies the minimum benefits that are
to be provided.
The pension plan of the Company\u2019s Swiss entity is fully segregated from the ones of other participating employers.
The collective foundation has reinsured all risks with an insurance company. The most senior governing body of the
collective foundation is the Board of Trustees. All governing and administration bodies have an obligation to act in
the interests of the plan beneficiaries.
The retirement benefits are based on the accumulated retirement capital, which is made of the yearly contributions
towards the old age risk by both employer and employee and the interest thereon until retirement. The employee
contributions are determined based on the insured salary, depending on the age, staff level and saving amount of the
beneficiary. The interest rate is determined annually by the governing body of the collective plan in accordance
with the legal framework, which defines the minimum interest rates.
If an employee leaves the pension plan before reaching retirement age, the law provides for the transfer of the
vested benefits to a new pension plan. These vested benefits comprise the employee and the employer contributions
plus interest, the money originally brought into the pension plan by the beneficiary and an additional legally
stipulated amount. On reaching retirement age, the plan beneficiary may decide whether to withdraw the benefits in
the form of an annuity or (entirely or partly) as a lump-sum payment. The annuity is calculated by multiplying the
balance of the retirement capital with the applicable conversion rate.
All actuarial risks of the plan, e.g. old age, invalidity and death-in-service or investment, are fully covered by
insurance. However, the collective foundation is able to withdraw from the contract with the Company at any time,
in which case the Company would be required to join another pension plan. In addition, the risk premiums may be
adjusted by the insurance company periodically.
The Company\u2019s Swiss pension plan is fully reinsured with Swiss Life, therefore the plan assets are 100% covered
by an insurance contract. The insurance company bearing the investment risk is also making these investments on
behalf of the collective foundation. As a result, the assets of the plan consist of a receivable from the insurance
police.
The assets are invested by the pension plan, to which many companies contribute, in a diversified portfolio that
respects the requirements of the Swiss Law. The insurance policy has been treated as a qualifying insurance policy
and therefore the pension assets are presented as one asset and are not desegregated and presented in classes that
distinguish the nature and risks of those assets.
The following tables summarize the components of net benefit expense recognized in the consolidated statements of
loss, amounts recognized in the balance sheet and gains/(losses) recognized in other comprehensive loss.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
Actuarial gains / (losses) recognized in other comprehensive loss:
2025
2024
On plan assets
(1
)
(71
)
On obligation
600
(1,090
)
Total
599
(1,161
)
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
Net benefit expense:
2025
2024
Service cost
(975
)
(663
)
Interest cost on benefit obligation
(134
)
(143
)
Interest income
119
133
Administration cost
(18
)
(15
)
Net benefit expense
(1,008
)
(688
)
\n \n
For the years ended December 31,
Benefit liability
2025
2024
Defined benefit obligation
(15,998
)
(13,715
)
Fair value of plan assets
14,663
11,845
Net benefit liability
(1,335
)
(1,870
)
\n
Changes in the present value of the defined benefit obligation are as follows:
\n\n \n
For the years ended December 31,
2025
2024
Defined benefit obligation at January 1,
(13,715
)
(9,930
)
Interest cost
(134
)
(143
)
Service cost
(975
)
(663
)
Administrative expenses
(18
)
(15
)
Contributions paid by participants
(2,711
)
(3,179
)
Employees\u2019 contributions
(408
)
(312
)
Benefits paid from plan assets
1,363
1,617
Actuarial gains / (losses)
600
(1,090
)
Defined benefit obligation at December 31,
(15,998
)
(13,715
)
\n
Changes in the fair value of plan assets are as follows:
\n\n \n
For the years ended December 31,
2025
2024
Fair value of plan assets at January 1,
11,845
9,202
Expected return
119
133
Contributions by employer
944
707
Employees\u2019 contributions
408
312
Benefits paid from plan assets
(1,363
)
(1,617
)
Contributions paid by participants
2,711
3,179
Actuarial losses
(1
)
(71
)
Fair value of plan assets at December 31,
14,663
11,845
\n
The Group expects to contribute CHF 0.7 million to its defined benefit pension plan in 2026. The average duration
\n
of the plan was 14.3 years and 14.6 years as of December 31, 2025 and 2024, respectively.
\n
The principal assumptions used in determining pension benefit obligations for the Group\u2019s plan are shown below:
\n\n \n
For the years ended December 31,
2025
2024
Discount rate
1.30
%
1.00
%
Future salary increases
0.75
%
1.00
%
Future pensions increases
0.00
%
0.00
%
Retirement age
65
65
Demographic assumptions
BVG 2020
BVG 2020
\n
In regard to the underlying estimates for the calculation of the defined benefit pension liabilities the Company
\n
updated, among other minor updates, the discount rate assumption to 1.30% and 1.00% and the future salary
\n
increase assumption from 1.00% to 0.75% as of December 31, 2025 and 2024, respectively. All the actuarial
\n
assumption changes resulted in an actuarial gain of defined benefit pension liabilities of CHF 0.6 million. The net
\n
result is a decrease of defined benefit pension liabilities from CHF 1.9 million as of December 31, 2024 to CHF 1.3
\n
million as of December 31, 2025. Other assumptions for defined benefit pension liabilities remain unchanged.
\n
In 2025, the guaranteed interest to be credited to employees\u2019 savings remains consistent with 2024 at 1.10%. The
\n
rate for converting mandatory savings to an annuity remains stable at 5.40% for males and 5.57% for females in
\n
2026 and increases to 5.71% for females in 2027. The rate for converting supplementary savings to an annuity
\n
remains stable at 4.49% for males and 4.67% for females in 2026 and increases to 4.82% in 2027.
\n
Sensitivity analysis
A quantitative sensitivity analysis for significant assumptions as of December 31, 2025 and 2024 is shown below:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0
Future salary
Mortality
\u00a0
Discount rate
increase
assumptions
Assumptions as of December 31, 2025
+0.25%
-0.25%
+0.50%
-0.50%
+1 year
-1 year
Potential defined benefit obligation
(15,466
)
(16,597
)
(16,129
)
(15,872
)
(16,153
)
(15,844
)
Decrease/(increase) from actual defined benefit
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
obligation
532
(599
)
(131
)
126
(155
)
154
Assumptions as of December 31, 2024
+0.25%
-0.25%
+0.50%
-0.50%
+1 year
-1 year
Potential defined benefit obligation
(13,226
)
(14,236
)
(13,828
)
(13,607
)
(13,844
)
(13,589
)
Decrease/(increase) from actual defined benefit
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
obligation
490
(521
)
(112
)
108
(129
)
126
\n
The sensitivity analysis above is subject to limitations and has been determined based on a method that extrapolates
the impact on net defined benefit obligation as a result of reasonable changes in key assumptions occurring at the
end of the reporting period.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00166": { "value": "The Company\u2019s Swiss pension plan is classified as a defined benefit plan under IFRS Accounting Standards.Switzerland pension plan
The Company\u2019s Swiss entity is affiliated to a collective foundation administrating the pension plans of various
unrelated employers that qualifies as defined benefit plan under IAS 19. For employees in Switzerland, the pension
fund provides post-employment, death-in-service and disability benefits in accordance with the Swiss Federal Law
on Occupational Retirement, Survivor\u2019s and Disability Pension Plans which specifies the minimum benefits that are
to be provided.
The pension plan of the Company\u2019s Swiss entity is fully segregated from the ones of other participating employers.
The collective foundation has reinsured all risks with an insurance company. The most senior governing body of the
collective foundation is the Board of Trustees. All governing and administration bodies have an obligation to act in
the interests of the plan beneficiaries.
The retirement benefits are based on the accumulated retirement capital, which is made of the yearly contributions
towards the old age risk by both employer and employee and the interest thereon until retirement. The employee
contributions are determined based on the insured salary, depending on the age, staff level and saving amount of the
beneficiary. The interest rate is determined annually by the governing body of the collective plan in accordance
with the legal framework, which defines the minimum interest rates.
If an employee leaves the pension plan before reaching retirement age, the law provides for the transfer of the
vested benefits to a new pension plan. These vested benefits comprise the employee and the employer contributions
plus interest, the money originally brought into the pension plan by the beneficiary and an additional legally
stipulated amount. On reaching retirement age, the plan beneficiary may decide whether to withdraw the benefits in
the form of an annuity or (entirely or partly) as a lump-sum payment. The annuity is calculated by multiplying the
balance of the retirement capital with the applicable conversion rate.
All actuarial risks of the plan, e.g. old age, invalidity and death-in-service or investment, are fully covered by
insurance. However, the collective foundation is able to withdraw from the contract with the Company at any time,
in which case the Company would be required to join another pension plan. In addition, the risk premiums may be
adjusted by the insurance company periodically.
The Company\u2019s Swiss pension plan is fully reinsured with Swiss Life, therefore the plan assets are 100% covered
by an insurance contract. The insurance company bearing the investment risk is also making these investments on
behalf of the collective foundation. As a result, the assets of the plan consist of a receivable from the insurance
police.
The assets are invested by the pension plan, to which many companies contribute, in a diversified portfolio that
respects the requirements of the Swiss Law. The insurance policy has been treated as a qualifying insurance policy
and therefore the pension assets are presented as one asset and are not desegregated and presented in classes that
distinguish the nature and risks of those assets.
The following tables summarize the components of net benefit expense recognized in the consolidated statements of
loss, amounts recognized in the balance sheet and gains/(losses) recognized in other comprehensive loss.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
Actuarial gains / (losses) recognized in other comprehensive loss:
2025
2024
On plan assets
(1
)
(71
)
On obligation
600
(1,090
)
Total
599
(1,161
)
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
Net benefit expense:
2025
2024
Service cost
(975
)
(663
)
Interest cost on benefit obligation
(134
)
(143
)
Interest income
119
133
Administration cost
(18
)
(15
)
Net benefit expense
(1,008
)
(688
)
\n\n \n
For the years ended December 31,
Benefit liability
2025
2024
Defined benefit obligation
(15,998
)
(13,715
)
Fair value of plan assets
14,663
11,845
Net benefit liability
(1,335
)
(1,870
)
\n
Changes in the present value of the defined benefit obligation are as follows:
\n\n \n
For the years ended December 31,
2025
2024
Defined benefit obligation at January 1,
(13,715
)
(9,930
)
Interest cost
(134
)
(143
)
Service cost
(975
)
(663
)
Administrative expenses
(18
)
(15
)
Contributions paid by participants
(2,711
)
(3,179
)
Employees\u2019 contributions
(408
)
(312
)
Benefits paid from plan assets
1,363
1,617
Actuarial gains / (losses)
600
(1,090
)
Defined benefit obligation at December 31,
(15,998
)
(13,715
)
\n
Changes in the fair value of plan assets are as follows:
\n\n \n
For the years ended December 31,
2025
2024
Fair value of plan assets at January 1,
11,845
9,202
Expected return
119
133
Contributions by employer
944
707
Employees\u2019 contributions
408
312
Benefits paid from plan assets
(1,363
)
(1,617
)
Contributions paid by participants
2,711
3,179
Actuarial losses
(1
)
(71
)
Fair value of plan assets at December 31,
14,663
11,845
\n
The Group expects to contribute CHF 0.7 million to its defined benefit pension plan in 2026. The average duration
\n
of the plan was 14.3 years and 14.6 years as of December 31, 2025 and 2024, respectively.
\n
The principal assumptions used in determining pension benefit obligations for the Group\u2019s plan are shown below:
\n\n \n
For the years ended December 31,
2025
2024
Discount rate
1.30
%
1.00
%
Future salary increases
0.75
%
1.00
%
Future pensions increases
0.00
%
0.00
%
Retirement age
65
65
Demographic assumptions
BVG 2020
BVG 2020
\n
In regard to the underlying estimates for the calculation of the defined benefit pension liabilities the Company
\n
updated, among other minor updates, the discount rate assumption to 1.30% and 1.00% and the future salary
\n
increase assumption from 1.00% to 0.75% as of December 31, 2025 and 2024, respectively. All the actuarial
\n
assumption changes resulted in an actuarial gain of defined benefit pension liabilities of CHF 0.6 million. The net
\n
result is a decrease of defined benefit pension liabilities from CHF 1.9 million as of December 31, 2024 to CHF 1.3
\n
million as of December 31, 2025. Other assumptions for defined benefit pension liabilities remain unchanged.
\n
In 2025, the guaranteed interest to be credited to employees\u2019 savings remains consistent with 2024 at 1.10%. The
\n
rate for converting mandatory savings to an annuity remains stable at 5.40% for males and 5.57% for females in
\n
2026 and increases to 5.71% for females in 2027. The rate for converting supplementary savings to an annuity
\n
remains stable at 4.49% for males and 4.67% for females in 2026 and increases to 4.82% in 2027.
\n
Sensitivity analysis
A quantitative sensitivity analysis for significant assumptions as of December 31, 2025 and 2024 is shown below:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0
Future salary
Mortality
\u00a0
Discount rate
increase
assumptions
Assumptions as of December 31, 2025
+0.25%
-0.25%
+0.50%
-0.50%
+1 year
-1 year
Potential defined benefit obligation
(15,466
)
(16,597
)
(16,129
)
(15,872
)
(16,153
)
(15,844
)
Decrease/(increase) from actual defined benefit
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
obligation
532
(599
)
(131
)
126
(155
)
154
Assumptions as of December 31, 2024
+0.25%
-0.25%
+0.50%
-0.50%
+1 year
-1 year
Potential defined benefit obligation
(13,226
)
(14,236
)
(13,828
)
(13,607
)
(13,844
)
(13,589
)
Decrease/(increase) from actual defined benefit
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
obligation
490
(521
)
(112
)
108
(129
)
126
\n
The sensitivity analysis above is subject to limitations and has been determined based on a method that extrapolates
the impact on net defined benefit obligation as a result of reasonable changes in key assumptions occurring at the
end of the reporting period.", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00164": { "value": "Employees of the Icelandic, French, Hong Kong and American subsidiaries are covered by local post-retirement contribution plans.", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00167": { "value": "13.
SHARE BASED PAYMENT
On March 2, 2023, the Company adopted the Stock Option and Incentive Plan Regulation 2023 (the
\u201c2023 Plan\u201d
)
which allows for the grant of equity incentives, including share-based options, stock appreciation rights (
\u201cSARs\u201d
),
restricted stock units (
\u201cRSUs\u201d
) and other awards. The 2023 Plan lays out the details for the equity incentives for
talent acquisition and retention purposes.
Each grant of share-based options made under the 2023 Plan entitles the grantee to acquire ordinary shares from the
Company with payment of the exercise price in cash. In the case of SARs, the intention of the Company is settling
in equity. For each grant of share-based options or SARs, the Company issues a grant notice, which details the
terms of the options or SARs, including number of shares, exercise price, vesting conditions and expiration date.
Options granted under the 2023 Plan vest over periods ranging from one to four years and expire one day before the
tenth anniversary of the grant date. The specific terms of each grant are set by the Board of Directors.
The 2023 Plan reflects the revised capital structure of the Company following completion of the Business
Combination in March 2023. As a result, all option holders holding options under the prior Stock Option and
Incentive Plan Regulation 2018 (the
\u201c2018 Plan\u201d
) prior to the close of the Business Combination exchanged their
options held in Legacy Oculis for newly issued options to purchase ordinary shares of Oculis (
\u201cConverted
Options
\u201d) and additional earnout options. The Converted Options continue to be subject to substantially the same
terms and conditions except that the number of ordinary shares of Oculis issuable and related exercise prices were
adjusted by the Exchange Ratio with all other terms remaining unchanged. The comparative fair value calculation
of options using the Black-Scholes model before and after the merger concluded that there was no significant
change in value. The exchange of equity awards under the prior 2018 Plan for equity awards under the 2023 Plan
was determined to be a modification in accordance with IFRS 2 \u2013 Share-based payment. The Group has and will
continue to record the related expense per the original valuation and vesting period without incremental charges.
Option awards and SARs
Each share-based option or SAR granted under the 2023 Plan entitles the grantee to acquire common shares from
the Company with cash payment of the exercise price. For each grant of share-based options or SARs, the Company
provides a grant notice which details the terms of the option, including exercise price, vesting conditions and
expiration date. The terms of each grant are set by the Board of Directors.
The fair value of option awards and SARs is determined using the Black-Scholes option-pricing model. The
weighted average grant date fair value of options granted during the year ended December 31, 2025 was CHF 11.77
or $14.17 per share. The weighted average grant date fair value of options and SARs granted during the year ended
December 31, 2024 was CHF 7.80 or $8.85 per share. The weighted average grant date fair value of options granted
during the year ended December 31, 2023 was CHF 5.24 or $5.83 per share.
The Black-Scholes fair value of SARs was determined using assumptions that were not materially different from
those used to value options. The following assumptions were used in the Black-Scholes option-pricing model for
determining the fair value of options and SARs granted during the years indicated:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Weighted average share price at the date
\u00a0 \u00a0 \u00a0
of grant
(1)
USD 18.39 (CHF 15.28)
USD 11.63 (CHF 10.24)
USD 8.30 (CHF 7.46)
Range of expected volatilities (%)
(2)
81.84-91.39
85.54-93.00
68.70-83.80
Range of expected terms (years)
(3)
6.25
5.50-6.25
6.25
Range of risk-free interest rates (%)
(1)(4)
3.7-4.3
3.6-4.6
3.5-4.8
Dividend yield (%)
0.0
0.0
0.0
\n
(1)
Following the NASDAQ U.S. listing in 2023, the equity award exercise price is denominated in USD and the applicable risk-free interest rate has been adjusted
accordingly.
(2)
The expected volatility was derived from the historical stock volatilities of comparable peer public companies within the Company
\u2019
s industry.
(3)
The expected term represents the period that share-based awards are expected to be outstanding.
(4)
The risk-free interest rates are based on the U.S. Treasury yield curve in effect at the measurement date with maturities approximately equal to the expected term.
The following table summarizes the Company\u2019s stock option and SARs activity under the 2023 Plan for 2023 to
2025:
\n \n
Weighted average
Range of expiration
Number of options
(1)
exercise price
(1)
(CHF)
dates
Outstanding as of January 1, 2023
1,762,949
2.39
2027-2031
Options granted
(2)
1,614,000
7.49
2033
SARs granted
134,765
7.27
2033
Earnout options granted
369,737
0.01
2028
Forfeited
(2)(3)
(302,299
)
2.62
2033
Exercised
(3)
(112,942
)
2.43
2028-2032
Outstanding as of December 31, 2023
3,466,210
4.50
2027-2033
Exercisable at December 31, 2023
1,164,513
2.21
2028-2033
Outstanding as of January 1, 2024
3,466,210
4.50
2027-2033
Options granted
1,811,122
10.24
2034
Forfeited
(3)
(288,767
)
4.38
2028-2034
Exercised
(3)
(301,511
)
3.17
2027-2033
Outstanding as of December 31, 2024
4,687,054
6.82
2028-2034
Exercisable at December 31, 2024
1,935,101
4.34
2028-2034
Outstanding as of January 1, 2025
4,687,054
6.82
2028-2034
Options granted
1,227,131
15.28
2035
Forfeited
(3)
(387,146
)
10.53
2028-2035
Exercised
(3)
(363,093
)
5.19
2028-2034
Outstanding as of December 31, 2025
5,163,946
8.32
2028-2035
Exercisable at December 31, 2025
2,661,095
5.27
2028-2035
\n
(1)
Retroactive application of the recapitalization effect due to the BCA for activity prior to March 2, 2023, an Exchange Ratio of 1.1432 was applied to the number of options and the
\n
weighted average exercise price was divided by the same exchange ratio.
\n
(2)
Pursuant to the BCA, all outstanding and unexercised options to purchase Legacy Oculis ordinary shares were assumed by Oculis and each option was replaced by an option to
\n
purchase ordinary shares of Oculis (the \u201cConverted Options\u201d). The exchange of Legacy Oculis 2018 Plan options for converted 2023 Plan options is not reflected in the table above.
\n
Refer to Note 5 -
Financing Activities
for further details.
\n
(3)
Forfeited amount includes earnout options forfeited during the years ended December 31, 2025, 2024, and 2023. No SARs have been exercised or forfeited during the years ended
\n
December 31, 2025, 2024, and 2023.
\n
Excluding earnout options, which have an exercise price of CHF 0.01, options outstanding as of December 31, 2025
\n
have exercise prices ranging from CHF 1.63 to CHF 17.10. The weighted average remaining contractual life of
\n
options and SARs outstanding as of December 31, 2025 and 2024 was seven and eight years, respectively.
\n
Restricted stock units
\n
Each RSU granted under the 2023 Plan entitles the grantee to one ordinary share upon vesting of the RSU. The
\n
Company intends to settle all outstanding RSUs in equity. The fair value of RSUs is determined by the closing
\n
stock price on the date of grant and the related compensation cost is amortized over the vesting period of the award
\n
using the graded method. RSU\u2019s have time-based vesting conditions ranging from one to four years. Certain RSU\u2019s
\n
also include a performance condition, for which the Company has evaluated the probability of achievement.
\n
Expense is only recorded for awards with vesting criteria linked to performance conditions that are deemed
\n
probable of achievement. The following table summarizes the Company\u2019s RSU activity under the 2023 Plan for the
\n
years ended December 31, 2025 and 2024:
\n\n \n
2025
2024
Weighted
Weighted
average grant
Range of
average grant
Range of
Number of
date fair
expiration
Number of
date fair
expiration
awards
value (CHF)
dates
awards
value (CHF)
dates
Outstanding as of
January 1,
467,478
9.81
2034
\u2014
\u2014
\u2014
RSUs granted
714,813
15.36
2035
476,908
9.83
2034
RSUs vested/released
(174,655
)
10.24
2034-2035
(9,430
)
10.51
2034
Outstanding as of
December 31,
1,007,636
13.93
2034-2035
467,478
9.81
2034
\n
Restricted share awards
\n
Each restricted share award (\u201c
RSA
\u201d) granted under the 2018 Plan was immediately exercised and the expense was
\n
recorded at fair value on the grant date in full. The Company held call options to repurchase shares diminishing
ratably on a monthly basis over three years from grant date, the last of which expired during 2024. As of December
31, 2023, 98,094 RSA\u2019s were subject to repurchase. No RSA\u2019s were subject to repurchase at December 31, 2024 or
2025. For each grant of restricted shares, the Company issued a grant notice, which detailed the terms of the grant,
including the number of awards, repurchase right start date and expiration date. The terms of each grant were set by
the Board of Directors. No RSAs were granted under the 2023 Plan since plan adoption. No expense was
recognized during the years ended December 31, 2025, 2024 or 2023 related to restricted stock awards.
Share-based compensation expense
The following table details share-based compensation expense by award type for the years indicated:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Stock options
9,662
8,218
3,608
RSUs
6,382
1,564
-
Total share-based compensation
\u00a0 \u00a0 \u00a0
expense
16,044
9,782
3,608
\n
The reserve for share-based payment increased from CHF 6.4 million as of December 31, 2023 to CHF 16.1 million
as of December 31, 2024, and to CHF 30.4 million as of December 31, 2025. During the year ended December 31,
2025, certain RSUs that included a performance condition were modified such that the condition had been met,
resulting in CHF 0.3 million of additional share-based compensation expense during the year ended December 31,
2025. During the year ended December 31, 2024, certain options were modified to accelerate vesting upon the death
of an employee, resulting in the acceleration of expense recognition of CHF 1.0 million.", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00168": { "value": "14.
CASH AND CASH EQUIVALENTS AND SHORT-TERM FINANCIAL ASSETS
The table below shows the breakdown of the cash and cash equivalents and short-term financial assets by
currencies:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Cash and cash equivalents
Short-term financial assets
\u00a0
As of
As of
As of
As of
\u00a0
December 31,
December 31,
December 31,
December 31,
by currency
2025
2024
2025
2024
Swiss Franc
45,716
2,810
126,000
61,000
US Dollar
33,766
15,234
1,031
9,955
Euro
539
8,960
4,653
-
Iceland Krona
440
648
-
-
Other
868
56
-
-
Total
81,329
27,708
131,684
70,955
\n
Cash and cash equivalents consist primarily of cash balances held at banks. Short-term financial assets consist of
fixed term bank deposits with maturities between three and nine months.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00169": { "value": "14.
CASH AND CASH EQUIVALENTS AND SHORT-TERM FINANCIAL ASSETS
The table below shows the breakdown of the cash and cash equivalents and short-term financial assets by
currencies:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Cash and cash equivalents
Short-term financial assets
\u00a0
As of
As of
As of
As of
\u00a0
December 31,
December 31,
December 31,
December 31,
by currency
2025
2024
2025
2024
Swiss Franc
45,716
2,810
126,000
61,000
US Dollar
33,766
15,234
1,031
9,955
Euro
539
8,960
4,653
-
Iceland Krona
440
648
-
-
Other
868
56
-
-
Total
81,329
27,708
131,684
70,955
\n
Cash and cash equivalents consist primarily of cash balances held at banks. Short-term financial assets consist of
fixed term bank deposits with maturities between three and nine months.\n\n \u00a0 \u00a0\n \n
As of December 31,
As of December 31,
Financial assets
2025
2024
Financial assets - non-current
249
141
Other current assets, excluding prepaids
801
148
Accrued income
993
629
Short-term financial assets
131,684
70,955
Cash and cash equivalents
81,329
27,708
Total
215,056
99,581
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00173": { "value": "15. SHAREHOLDERS\u2019 EQUITY
(A)
Conditional Capital
The conditional capital at December 31, 2025 amounted to a maximum of CHF 235,752.08 split into 23,575,208
ordinary shares, in connection with the potential future issuances of:
\u2022
Conditional share capital for new bonds and similar debt instruments
:
CHF 67,500.00 through the issuance of a maximum of 6,750,000 fully paid-up registered shares, each with a
par value of CHF 0.01 (ordinary shares), in connection with the exercise of convertible rights and/or option
rights or warrants, new bonds and similar debt instruments.
\u2022
Conditional share capital in connection with employee benefit plans
:
CHF 124,800.00 through the issuance of a maximum of 12,480,000 fully paid-up registered shares, each with a
par value of CHF 0.01 (ordinary shares), in connection with the exercise of option rights or other equity-linked
instruments granted to any employee, consultant or member of the Board of Directors of Oculis.
During the year ended December 31, 2025, 363,093 stock options have been exercised and 174,655 RSUs
vested resulting in the associated ordinary shares issued using the conditional share capital for employee
benefit plans (refer to Note 13). These shares were not registered yet in the commercial register as of
December 31, 2025.
\u2022
Conditional share capital for BCA public and private warrants
:
CHF 39,751.05 through the issuance of a maximum of 3,975,105 fully paid up registered shares, each with a
par value of CHF 0.01 (ordinary shares), in connection with the exercise of warrants.
During the year ended December 31, 2025, 1,929,467 warrants have been exercised and associated ordinary
shares have been issued using the conditional share capital for BCA public and private warrants (refer to Note
17). These shares were not registered yet in the commercial register as of December 31, 2025.
\u2022
Conditional share capital for earnout options:
CHF 3,701.03 through the issuance of a maximum of 370,103 fully paid up registered shares, each with a par
value of CHF 0.01 (ordinary shares), in connection with the exercise of option rights or other equity-linked
instruments granted to any employee, consultant or member of the Board of Directors of Oculis. As of
December 31, 2025, 159,453 earnout options were exercisable.
(B)
Treasury shares
The Company cancelled 100,000 treasury shares effective March 2, 2023 as a result of the Business Combination.
In connection with the ATM Offering Program, the Company issued 1,000,000 ordinary shares during the year
ended December 31, 2024 and 2,500,000 ordinary shares during the year ended December 31, 2025 out of its
existing capital band, each with a nominal value of CHF 0.01 to be held as treasury shares. There were no sales
under the ATM Offering Program during the year ended December 31, 2025. In connection with the November
2025 Offerings, the Company issued 2,796,297 shares previously held in treasury by the Company.
(D) Capital band
As of December 31, 2025, the Company\u2019s capital band has a lower limit of CHF 545,336.74 and upper limit of
CHF 818,005.11. The Company may effect an increase of the Company\u2019s share capital in a maximum amount of
CHF 272,668.37 by issuing up to 27,266,837 ordinary shares with a par value of CHF 0.01 each out of the
Company\u2019s capital band. The Board of Directors is authorized to increase the share capital to the upper limit or
decrease the share capital to the lower limit at any time and as often as required until June 4, 2030.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00170": { "value": "(B)
Treasury shares
The Company cancelled 100,000 treasury shares effective March 2, 2023 as a result of the Business Combination.
In connection with the ATM Offering Program, the Company issued 1,000,000 ordinary shares during the year
ended December 31, 2024 and 2,500,000 ordinary shares during the year ended December 31, 2025 out of its
existing capital band, each with a nominal value of CHF 0.01 to be held as treasury shares. There were no sales
under the ATM Offering Program during the year ended December 31, 2025. In connection with the November
2025 Offerings, the Company issued 2,796,297 shares previously held in treasury by the Company.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00172": { "value": "16. TRADE PAYABLESTrade payables decreased from CHF 5.9 million as of December 31, 2024 to CHF 1.8 million as of December 31,
2025. The decrease in trade payables compared to prior year relates to the commencement of several clinical trials
in the fourth quarter of 2024 requiring up-front invoicing by vendors.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00174": { "value": "ACCRUED EXPENSES AND OTHER PAYABLESThe table below shows the breakdown of the accrued expenses and other payables by category: \n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of
As of
\u00a0
December 31,
December 31,
\u00a0
2025
2024
Product development related expenses
13,156
13,702
Personnel related expenses
4,491
3,696
General and administration related expenses
1,385
749
Other payables
935
51
Total
19,967
18,198
\n
Accrued general and administrative related expenses and other payables primarily increased due to professional
services and transaction costs incurred during 2025 related to the November 2025 Offerings.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00175": { "value": "17. WARRANT LIABILITIES
The following table summarizes the Company\u2019s outstanding warrant liabilities by warrant type as of December 31,
2025 and 2024:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0
2025
\u00a0 \u00a0
2024
\u00a0
\u00a0 \u00a0
Amended
Total
\u00a0 \u00a0
Total
\u00a0
BCA
BlackRock
Warrant
BCA
BlackRock
Warrant
\u00a0
Warrants
Warrant
Liabilities
Warrants
Warrant
Liabilities
Balance as of January 1,
19,390
461
19,851
5,370
-
5,370
Issuance of warrants
-
122
122
-
294
294
Fair value loss on warrant liability
12,280
14
12,294
15,364
167
15,531
Exercise of public and private
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
warrants
(17,789
)
-
(17,789
)
(1,344
)
-
(1,344
)
Balance as of December 31,
13,881
597
14,478
19,390
461
19,851
\n
The fair value of the public BCA Warrants, which are traded on Nasdaq, is based on the quoted Nasdaq market
prices at the end of the reporting period for such warrants. Since the private placement BCA Warrants have
identical terms to the public BCA Warrants, the Company determined that the fair value of each private placement
BCA Warrant is equivalent to that of each public BCA Warrant. The public BCA Warrants are included in Level 1
and the private placement BCA Warrants in Level 2 of the fair value hierarchy. The BCA Warrants are classified as
short-term liabilities given that the Company cannot defer the settlement for at least 12 months.
The BlackRock Warrant, described in Note 5, is classified as a liability because its exercise price is fixed in USD,
which is not the functional currency of the Company and therefore it does not meet the requirements to be classified
as equity under IFRS. The fair value of the BlackRock Warrant is determined using the Black-Scholes option-
pricing model and is included in Level 3 of the fair value hierarchy.
The following assumptions were used in the Black-Scholes option-pricing model for determining the fair value of
the BlackRock Warrant as of initial issuance date, December 31, 2024, Amended BlackRock Warrant issuance date
and December 31, 2025 as indicated:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0 \u00a0 \u00a0
December 31,
\u00a0
\u00a0
December 31, 2025
July 31, 2025
2024
May 29, 2024
\u00a0
USD 19.97 (CHF
USD 17.64 (CHF
USD 17.00 (CHF
USD 11.93 (CHF
Share price on valuation date
15.83)
14.34)
15.38)
10.88)
Expected volatility (%)
(1)
82.52-85.13
88.53
94.32
85.56
Expected term (years)
(2)
2.71-3.29
3.50
3.21
3.50
Risk-free interest rate (%)
(3)
3.53-3.58
3.91
4.28
4.75
Dividend yield (%)
0.00
0.00
0.00
0.00
\n
(1)
The expected volatility was derived from the historical stock volatilities of comparable peer public companies within the Company\u2019s industry.
(2)
The expected term represents the period that the BlackRock Warrant is expected to be outstanding.
(4)
The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the measurement date with maturities approximately equal to
the expected terms.
For the year ended December 31, 2025, the Company recognized a fair value loss of CHF 12.3 million, primarily
due to increase of the warrant share price. There were exercises of 1,929,467 warrant shares during the year ended
December 31, 2025 at a price of CHF 9.55 or $11.50 per share, which resulted in a reduction of CHF 17.8 million to
the warrant liability, an additional CHF 19.8 million of cash and an increase of CHF 37.8 million in shareholders\u2019
equity. The warrant exercises, partially offset by the fair value loss resulted in a decrease of the warrant liability to
CHF 14.5 million as of December 31, 2025. For the year ended December 31, 2024, the Company recognized a fair
value loss of CHF 15.5 million, leading to an increase of the warrant liability to CHF 19.9 million as of
December 31, 2024. The exercise of 279,033 public warrants at a price of CHF 10.13 or $11.50 per share during the
year ended December 31, 2024 resulted in a reduction of CHF 1.3 million to the warrant liability, an additional
CHF 2.7 million of cash and an increase of CHF 4.1 million in shareholders\u2019 equity.
In the event of an exercise, warrant liabilities are reduced by the fair value on the date of exercise. The resulting fair
value adjustment and cash received are recorded to share premium within the statements of changes in equity. The
movement of the warrant liabilities during the years ended December 31, 2025 and 2024 is illustrated below:
\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
2025
2024
\u00a0 \u00a0
Number of
\u00a0
Number of
\u00a0
Warrant
outstanding
Warrant
outstanding
\u00a0
liabilities
warrants
liabilities
warrants
Balance as of January 1,
19,851
4,018,384
5,370
4,254,096
Issuance of warrants
122
15,989
294
43,321
Fair value loss on warrant liability
12,294
-
15,531
-
Exercise of public and private warrants
(17,789
)
(1,929,467
)
(1,344
)
(279,033
)
Balance as of December 31,
14,478
2,104,906
19,851
4,018,384
\n", "dimensions": { "concept": "ocs:DisclosureOfWarrantLiabilitiesExplanatoryTextBlock", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00177": { "value": "18. COMMITMENTS AND CONTINGENCIES
Commitments related to Novartis license agreement
In December 2018, Oculis entered into an agreement with Novartis, under which Oculis licensed a novel topical
anti-
TNF\u03b1
antibody, now named as Licaminlimab, for ophthalmic indications. As consideration for the licenses,
Oculis is obligated to pay non-refundable, upfront license fees, predefined development and commercial milestone
payments and royalties on net sales of licensed products. Royalties range from high one digit to low teens, based on
sales thresholds. As of December 31, 2019, Oculis had paid in full the contractual non-refundable upfront fee of
CHF 4.7 million. Oculis has not reached any milestones or royalties thresholds according to the agreement. If all
predefined milestones will be reached, Oculis will be obligated to pay additional CHF 76.9 million or $97.0 million.
Royalties are based on net sales of licensed products, depending on the sales volumes reached.
Commitments related to Accure license agreement
On January 29, 2022, the Company entered into a License Agreement with Accure for the exclusive global
licensing of its Privosegtor technology. Under this agreement, Oculis licensed a novel neuroprotective drug
candidate, now renamed as Privosegtor, for ophthalmic and other indications (refer to Note 9). As consideration for
the licenses, Oculis is obligated to pay non-refundable, upfront license fees, predefined development and
commercial milestone payments and royalties on net sales of licensed products. Royalties range from one digit to
low teens, based on sales thresholds. As of December 31, 2025, Oculis has paid the full contractual non-refundable
upfront fee of CHF 3.0 million and reimbursed costs in the amount of CHF 0.5 million. During the fourth quarter of
2024, the Company met the first two milestones pursuant to the agreement, which were FDA IND clearance for the
intravenous formulation of Privosegtor, and completion and positive readout of the first PoC clinical trial for AON,
resulting in an accrual of CHF 1.1 million, for which payment was made in 2025. If all remaining predefined
milestones are reached, Oculis will be obligated to pay a total of CHF 87.9 million or $110.9 million. The next
clinical and regulatory milestone under the Accure Agreement will trigger a payment of CHF 2.1 million ($2.6
million) that the Company expects to pay in 2026. In case of a commercialization, sublicense revenues will be
subject to further royalty payments.
Commitments related to Rennes University Collaboration Research agreement
On January 31, 2022, the Company entered into a collaboration research agreement with the Rennes University and
CNRS in France. This agreement is for the research of Antisense Oligonucleotide (ASO) to modulate gene
expressions. As consideration for the research performed by Rennes University and CNRS, Oculis is obligated to
pay a non-refundable cost contribution of CHF 0.2 million or EUR 0.2 million. As of December 31, 2025, Oculis
paid a contractual non-refundable cost contribution of CHF 0.1 million or EUR 0.1 million. Following completion
of the research services, the parties shall sign a commercial agreement based on predefined development and
commercial milestone payments and royalties on net sales of licensed products as defined in the collaboration
research agreement. Oculis has not reached any milestones or royalties thresholds. If the commercial agreement was
signed by the parties and development and commercial milestones were reached, Oculis would be obligated to pay
an additional CHF 6.5 million or EUR 7.0 million and royalties ranging from low to mid-single digit percentage on
net sales. In case of sublicense revenues, Oculis shall be subject to further royalty payments.
Research and development commitments
The Group conducts product research and development programs through third party vendors that include, among
others, arrangements with universities, contract research organizations and clinical research sites. Oculis has
contractual arrangements with these organizations. As of December 31, 2025, commitments for external research
and development projects amounted to CHF 42.0 million, compared to CHF 32.2 million as of December 31, 2024,
as detailed in the schedule below. The increase in commitments year over year is primarily due to the progression of
ongoing clinical trials during 2025, including the DIAMOND trials, as well as the initiation of the PIONEER
program and PREDICT-1 trial in Q4 2025.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of
As of
\u00a0
December 31,
December 31,
\u00a0
2025
2024
Within one year
31,449
21,933
Between one and five years
10,537
10,232
Total
41,986
32,165
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00176": { "value": "18. COMMITMENTS AND CONTINGENCIES
Commitments related to Novartis license agreement
In December 2018, Oculis entered into an agreement with Novartis, under which Oculis licensed a novel topical
anti-
TNF\u03b1
antibody, now named as Licaminlimab, for ophthalmic indications. As consideration for the licenses,
Oculis is obligated to pay non-refundable, upfront license fees, predefined development and commercial milestone
payments and royalties on net sales of licensed products. Royalties range from high one digit to low teens, based on
sales thresholds. As of December 31, 2019, Oculis had paid in full the contractual non-refundable upfront fee of
CHF 4.7 million. Oculis has not reached any milestones or royalties thresholds according to the agreement. If all
predefined milestones will be reached, Oculis will be obligated to pay additional CHF 76.9 million or $97.0 million.
Royalties are based on net sales of licensed products, depending on the sales volumes reached.
Commitments related to Accure license agreement
On January 29, 2022, the Company entered into a License Agreement with Accure for the exclusive global
licensing of its Privosegtor technology. Under this agreement, Oculis licensed a novel neuroprotective drug
candidate, now renamed as Privosegtor, for ophthalmic and other indications (refer to Note 9). As consideration for
the licenses, Oculis is obligated to pay non-refundable, upfront license fees, predefined development and
commercial milestone payments and royalties on net sales of licensed products. Royalties range from one digit to
low teens, based on sales thresholds. As of December 31, 2025, Oculis has paid the full contractual non-refundable
upfront fee of CHF 3.0 million and reimbursed costs in the amount of CHF 0.5 million. During the fourth quarter of
2024, the Company met the first two milestones pursuant to the agreement, which were FDA IND clearance for the
intravenous formulation of Privosegtor, and completion and positive readout of the first PoC clinical trial for AON,
resulting in an accrual of CHF 1.1 million, for which payment was made in 2025. If all remaining predefined
milestones are reached, Oculis will be obligated to pay a total of CHF 87.9 million or $110.9 million. The next
clinical and regulatory milestone under the Accure Agreement will trigger a payment of CHF 2.1 million ($2.6
million) that the Company expects to pay in 2026. In case of a commercialization, sublicense revenues will be
subject to further royalty payments.
Commitments related to Rennes University Collaboration Research agreement
On January 31, 2022, the Company entered into a collaboration research agreement with the Rennes University and
CNRS in France. This agreement is for the research of Antisense Oligonucleotide (ASO) to modulate gene
expressions. As consideration for the research performed by Rennes University and CNRS, Oculis is obligated to
pay a non-refundable cost contribution of CHF 0.2 million or EUR 0.2 million. As of December 31, 2025, Oculis
paid a contractual non-refundable cost contribution of CHF 0.1 million or EUR 0.1 million. Following completion
of the research services, the parties shall sign a commercial agreement based on predefined development and
commercial milestone payments and royalties on net sales of licensed products as defined in the collaboration
research agreement. Oculis has not reached any milestones or royalties thresholds. If the commercial agreement was
signed by the parties and development and commercial milestones were reached, Oculis would be obligated to pay
an additional CHF 6.5 million or EUR 7.0 million and royalties ranging from low to mid-single digit percentage on
net sales. In case of sublicense revenues, Oculis shall be subject to further royalty payments.
Research and development commitments
The Group conducts product research and development programs through third party vendors that include, among
others, arrangements with universities, contract research organizations and clinical research sites. Oculis has
contractual arrangements with these organizations. As of December 31, 2025, commitments for external research
and development projects amounted to CHF 42.0 million, compared to CHF 32.2 million as of December 31, 2024,
as detailed in the schedule below. The increase in commitments year over year is primarily due to the progression of
ongoing clinical trials during 2025, including the DIAMOND trials, as well as the initiation of the PIONEER
program and PREDICT-1 trial in Q4 2025.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of
As of
\u00a0
December 31,
December 31,
\u00a0
2025
2024
Within one year
31,449
21,933
Between one and five years
10,537
10,232
Total
41,986
32,165
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00178": { "value": "19. RELATED PARTY DISCLOSURES
Key management, including the Board of Directors and the executive management team, compensation expenses
were:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Salaries, cash compensation and other short-term benefits
6,030
4,902
3,067
Pension expense
498
398
320
Share-based compensation expense
11,502
7,480
2,543
Total
18,030
12,780
5,930
\n
Salaries, cash compensation and other short-term benefits include social security, board member fees and insurance
benefits.
The number of key management individuals reported as receiving compensation in the table above decreased from
12 to 11 for the year ended December 31, 2025 as compared to the year ended December 31, 2024. The number of
individuals receiving compensation for service on the Board of Directors as reported in the table above was 4 for
the years ended December 31, 2025 and 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00179": { "value": "19. RELATED PARTY DISCLOSURES
Key management, including the Board of Directors and the executive management team, compensation expenses
were:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Salaries, cash compensation and other short-term benefits
6,030
4,902
3,067
Pension expense
498
398
320
Share-based compensation expense
11,502
7,480
2,543
Total
18,030
12,780
5,930
\n
Salaries, cash compensation and other short-term benefits include social security, board member fees and insurance
benefits.
The number of key management individuals reported as receiving compensation in the table above decreased from
12 to 11 for the year ended December 31, 2025 as compared to the year ended December 31, 2024. The number of
individuals receiving compensation for service on the Board of Directors as reported in the table above was 4 for
the years ended December 31, 2025 and 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00180": { "value": "20. FINANCIAL INSTRUMENTS / RISK MANAGEMENT
Categories of financial instruments:
As indicated in Note 3, all financial assets and liabilities are shown at amortized cost, except for warrant liabilities
that are held at fair value. The following table shows the carrying amounts of financial assets and liabilities:
\n\n \u00a0 \u00a0\n \n
As of December 31,
As of December 31,
Financial assets
2025
2024
Financial assets - non-current
249
141
Other current assets, excluding prepaids
801
148
Accrued income
993
629
Short-term financial assets
131,684
70,955
Cash and cash equivalents
81,329
27,708
Total
215,056
99,581
\n\n\n \u00a0 \u00a0\n \n
As of December 31,
As of December 31,
Financial liabilities
2025
2024
Trade payables
1,800
5,871
Accrued expenses and other payables
19,967
18,198
Lease liabilities
2,313
1,180
Warrant liabilities
14,478
19,851
Total
38,558
45,100
Below is the net debt table of liabilities from financing activities:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Leasing
Warrant
Total
\u00a0 \u00a0
liabilities
\u00a0
Net debt as of December 31, 2023
(605
)
(5,370
)
(5,975
)
Payments for the period
321
-
321
Issuance of warrants
-
(294
)
(294
)
Fair value loss on warrant liability
-
(15,531
)
(15,531
)
Exercise of public and private warrants
-
1,344
1,344
Addition of Swiss lease
(792
)
-
(792
)
Interest calculated on leases
(47
)
-
(47
)
Indexation for the period
(25
)
-
(25
)
FX revaluation
(32
)
-
(32
)
Net debt as of December 31, 2024
(1,180
)
(19,851
)
(21,031
)
Payments for the period
460
-
460
Issuance of warrants
-
(122
)
(122
)
Fair value loss on warrant liability
-
(12,294
)
(12,294
)
Exercise of public and private warrants
-
17,789
17,789
Addition of US and Iceland amended leases
(1,530
)
-
(1,530
)
Interest calculated on leases
(87
)
-
(87
)
Indexation for the period
(20
)
-
(20
)
FX revaluation
44
-
44
Net debt as of December 31, 2025
(2,313
)
(14,478
)
(16,791
)
\n
Fair values
Due to their short-term nature, the carrying value of cash and cash equivalents, short-term financial assets, other
current assets, excluding prepaid expenses, accrued income, trade payables and accrued expenses and other
payables approximates their fair value.
The warrant liabilities are measured at fair value on a recurring basis, refer to Note 3.
Risk assessment
The Company maintains an internal control system that includes an annual financial reporting risk assessment. The
ultimate responsibility of the risk management is of the Board of Directors and a yearly review takes place during
one of the Board of Directors meetings.
Market risk
Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices
will affect the Company\u2019s income or the value of its holdings of financial instruments. The objective of market risk
management is to manage and control market risk exposures within acceptable parameters, while optimizing the
return.
As of December 31, 2025, if the listed price of the warrants had moved by 5.0% with all other variables held
constant, the net loss for the period would have been lower/higher by CHF 0.7 million. As of December 31, 2024,
the change would have been CHF 1.0 million.
Foreign currency risks
Since 2020, Oculis has established a presence in the U.S., France and Hong Kong with local currencies in U.S.
Dollar (USD), Euro (EUR) and Hong Kong Dollar (HKD), respectively. In 2025, foreign currency risks primarily
relate to cash and cash equivalents, short term financial assets, prepaid expenses, trade payables and accrued
expenses denominated in U.S. Dollar and Euro, with immaterial amounts recorded in ISK and HKD.
The following table demonstrates the impact of a possible change in USD and EUR against CHF in regard to
monetary assets and liabilities denominated in local functional currencies, as well as the impact of foreign currency
risk on the Company\u2019s consolidated net loss:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31,
For the year ended
As of December 31,
For the year ended
\u00a0
2025
December 31, 2025
2024
December 31, 2024
Change in rate
Net exposure
Impact on loss
Net exposure
Impact on loss
+5.0% USD
5,586
279
10,272
(514
)
-5.0% USD
5,586
(279
)
10,272
514
+5.0% EUR
3,951
198
5,409
270
-5.0% EUR
3,951
(198
)
5,409
(270
)
\n
Interest rate risk
The financial instruments of the Group are not bearing interest and are therefore not subject to interest rate risk.
Hedging activities
There are no hedging activities within the Group.
Credit risk
As of December 31, 2025, the maximum exposure is the carrying amount of the Company\u2019s cash, cash equivalents
and short-term financial assets are mainly held with two financial institutions, each with a high credit rating of A+
assigned by international credit-rating agencies. Management focuses on diversification strategies and monitors
counterparties\u2019 ratings to minimize exposure.
Liquidity risk
Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its
financial liabilities that are settled by delivering cash or another financial asset. Liquidity management is performed
by Group finance based on cash flow forecasts which are prepared on a rolling basis and focuses mainly on
ensuring that the Group has sufficient cash to meet its operational needs. The Group\u2019s liquidity needs have been
historically satisfied through the issuance of preferred shares, the Business Combination, PIPE and CLA financings,
and share offerings, discussed further in Note 5.
All of the Company\u2019s financial instruments, except for the long-term portion of lease liabilities, are due within one
year. The following table shows the total future obligations related to these financial instruments:
\n\n \u00a0 \u00a0 \u00a0 \n \n
As of
As of
December 31,
Less than
Over
December 31,
Less than
Over
2025
one year
one year
2024
one year
one year
Trade payables
1,800
1,800
-
5,871
5,871
-
Accrued expenses and other
payables
19,967
19,967
-
18,198
18,198
-
Lease payments
2,931
551
2,380
1,270
353
917
Total
24,698
22,318
2,380
25,339
24,422
917
\n
Capital management
Since its incorporation, the Group has primarily funded its operations through capital increases, and at the current
development stage, the Group frequently raises new funds to finance its development portfolio.
21. LOSS PER SHARE
As of December 31, 2025, the Company had 57,984,438 ordinary shares issued and outstanding with a share price
of $19.97 or CHF 15.83. The following table sets forth the loss per share calculations for the years ended
December 31, 2025, 2024 and 2023.
\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Net loss for the period attributable to Oculis shareholders
(98,957
)
(85,777
)
(88,802
)
Loss per share
\u00a0 \u00a0 \u00a0
Weighted-average number of shares used to compute basic and diluted
52,243,100
40,406,551
29,899,651
loss per share
\u00a0\u00a0\u00a0
Basic and diluted net loss per share for the period, in CHF
(1.89
)
(2.12
)
(2.97
)
\n
Since the Company has a loss for all periods presented, basic net loss per share is the same as diluted net loss per
share. Potentially dilutive securities that were not included in the diluted loss per share calculations because they
would be anti-dilutive were as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31,
\u00a0
2025
2024
2023
Share options issued and outstanding
4,946,948
4,444,388
3,096,473
Earnout options
216,998
242,666
369,737
Share and earnout options issued and outstanding
5,163,946
4,687,054
3,466,210
Restricted stock units subject to future vesting
1,007,636
467,478
-
Restricted shares subject to repurchase
-
-
98,094
Unvested earnout shares
948,549
2,371,272
3,793,995
Public warrants
1,893,897
3,823,364
4,102,397
Private warrants
151,699
151,699
151,699
BlackRock Warrant
59,310
43,321
-
Total
9,225,037
11,544,188
11,612,395
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00181": { "value": "20. FINANCIAL INSTRUMENTS / RISK MANAGEMENT
Categories of financial instruments:
As indicated in Note 3, all financial assets and liabilities are shown at amortized cost, except for warrant liabilities
that are held at fair value. The following table shows the carrying amounts of financial assets and liabilities:
\n\n \u00a0 \u00a0\n \n
As of December 31,
As of December 31,
Financial assets
2025
2024
Financial assets - non-current
249
141
Other current assets, excluding prepaids
801
148
Accrued income
993
629
Short-term financial assets
131,684
70,955
Cash and cash equivalents
81,329
27,708
Total
215,056
99,581
\n\n\n \u00a0 \u00a0\n \n
As of December 31,
As of December 31,
Financial liabilities
2025
2024
Trade payables
1,800
5,871
Accrued expenses and other payables
19,967
18,198
Lease liabilities
2,313
1,180
Warrant liabilities
14,478
19,851
Total
38,558
45,100
Below is the net debt table of liabilities from financing activities:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Leasing
Warrant
Total
\u00a0 \u00a0
liabilities
\u00a0
Net debt as of December 31, 2023
(605
)
(5,370
)
(5,975
)
Payments for the period
321
-
321
Issuance of warrants
-
(294
)
(294
)
Fair value loss on warrant liability
-
(15,531
)
(15,531
)
Exercise of public and private warrants
-
1,344
1,344
Addition of Swiss lease
(792
)
-
(792
)
Interest calculated on leases
(47
)
-
(47
)
Indexation for the period
(25
)
-
(25
)
FX revaluation
(32
)
-
(32
)
Net debt as of December 31, 2024
(1,180
)
(19,851
)
(21,031
)
Payments for the period
460
-
460
Issuance of warrants
-
(122
)
(122
)
Fair value loss on warrant liability
-
(12,294
)
(12,294
)
Exercise of public and private warrants
-
17,789
17,789
Addition of US and Iceland amended leases
(1,530
)
-
(1,530
)
Interest calculated on leases
(87
)
-
(87
)
Indexation for the period
(20
)
-
(20
)
FX revaluation
44
-
44
Net debt as of December 31, 2025
(2,313
)
(14,478
)
(16,791
)
\n
Fair values
Due to their short-term nature, the carrying value of cash and cash equivalents, short-term financial assets, other
current assets, excluding prepaid expenses, accrued income, trade payables and accrued expenses and other
payables approximates their fair value.
The warrant liabilities are measured at fair value on a recurring basis, refer to Note 3.
Risk assessment
The Company maintains an internal control system that includes an annual financial reporting risk assessment. The
ultimate responsibility of the risk management is of the Board of Directors and a yearly review takes place during
one of the Board of Directors meetings.
Market risk
Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices
will affect the Company\u2019s income or the value of its holdings of financial instruments. The objective of market risk
management is to manage and control market risk exposures within acceptable parameters, while optimizing the
return.
As of December 31, 2025, if the listed price of the warrants had moved by 5.0% with all other variables held
constant, the net loss for the period would have been lower/higher by CHF 0.7 million. As of December 31, 2024,
the change would have been CHF 1.0 million.
Foreign currency risks
Since 2020, Oculis has established a presence in the U.S., France and Hong Kong with local currencies in U.S.
Dollar (USD), Euro (EUR) and Hong Kong Dollar (HKD), respectively. In 2025, foreign currency risks primarily
relate to cash and cash equivalents, short term financial assets, prepaid expenses, trade payables and accrued
expenses denominated in U.S. Dollar and Euro, with immaterial amounts recorded in ISK and HKD.
The following table demonstrates the impact of a possible change in USD and EUR against CHF in regard to
monetary assets and liabilities denominated in local functional currencies, as well as the impact of foreign currency
risk on the Company\u2019s consolidated net loss:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31,
For the year ended
As of December 31,
For the year ended
\u00a0
2025
December 31, 2025
2024
December 31, 2024
Change in rate
Net exposure
Impact on loss
Net exposure
Impact on loss
+5.0% USD
5,586
279
10,272
(514
)
-5.0% USD
5,586
(279
)
10,272
514
+5.0% EUR
3,951
198
5,409
270
-5.0% EUR
3,951
(198
)
5,409
(270
)
\n
Interest rate risk
The financial instruments of the Group are not bearing interest and are therefore not subject to interest rate risk.
Hedging activities
There are no hedging activities within the Group.
Credit risk
As of December 31, 2025, the maximum exposure is the carrying amount of the Company\u2019s cash, cash equivalents
and short-term financial assets are mainly held with two financial institutions, each with a high credit rating of A+
assigned by international credit-rating agencies. Management focuses on diversification strategies and monitors
counterparties\u2019 ratings to minimize exposure.
Liquidity risk
Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its
financial liabilities that are settled by delivering cash or another financial asset. Liquidity management is performed
by Group finance based on cash flow forecasts which are prepared on a rolling basis and focuses mainly on
ensuring that the Group has sufficient cash to meet its operational needs. The Group\u2019s liquidity needs have been
historically satisfied through the issuance of preferred shares, the Business Combination, PIPE and CLA financings,
and share offerings, discussed further in Note 5.
All of the Company\u2019s financial instruments, except for the long-term portion of lease liabilities, are due within one
year. The following table shows the total future obligations related to these financial instruments:
\n\n \u00a0 \u00a0 \u00a0 \n \n
As of
As of
December 31,
Less than
Over
December 31,
Less than
Over
2025
one year
one year
2024
one year
one year
Trade payables
1,800
1,800
-
5,871
5,871
-
Accrued expenses and other
payables
19,967
19,967
-
18,198
18,198
-
Lease payments
2,931
551
2,380
1,270
353
917
Total
24,698
22,318
2,380
25,339
24,422
917
\n
Capital management
Since its incorporation, the Group has primarily funded its operations through capital increases, and at the current
development stage, the Group frequently raises new funds to finance its development portfolio.
21. LOSS PER SHARE
As of December 31, 2025, the Company had 57,984,438 ordinary shares issued and outstanding with a share price
of $19.97 or CHF 15.83. The following table sets forth the loss per share calculations for the years ended
December 31, 2025, 2024 and 2023.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Net loss for the period attributable to Oculis shareholders
(98,957
)
(85,777
)
(88,802
)
Loss per share
\u00a0 \u00a0 \u00a0
Weighted-average number of shares used to compute basic and diluted
52,243,100
40,406,551
29,899,651
loss per share
\u00a0\u00a0\u00a0
Basic and diluted net loss per share for the period, in CHF
(1.89
)
(2.12
)
(2.97
)
\n
Since the Company has a loss for all periods presented, basic net loss per share is the same as diluted net loss per
share. Potentially dilutive securities that were not included in the diluted loss per share calculations because they
would be anti-dilutive were as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31,
\u00a0
2025
2024
2023
Share options issued and outstanding
4,946,948
4,444,388
3,096,473
Earnout options
216,998
242,666
369,737
Share and earnout options issued and outstanding
5,163,946
4,687,054
3,466,210
Restricted stock units subject to future vesting
1,007,636
467,478
-
Restricted shares subject to repurchase
-
-
98,094
Unvested earnout shares
948,549
2,371,272
3,793,995
Public warrants
1,893,897
3,823,364
4,102,397
Private warrants
151,699
151,699
151,699
BlackRock Warrant
59,310
43,321
-
Total
9,225,037
11,544,188
11,612,395
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00182": { "value": "\n\n \u00a0 \u00a0\n \n
As of December 31,
As of December 31,
Financial liabilities
2025
2024
Trade payables
1,800
5,871
Accrued expenses and other payables
19,967
18,198
Lease liabilities
2,313
1,180
Warrant liabilities
14,478
19,851
Total
38,558
45,100
Below is the net debt table of liabilities from financing activities:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
Leasing
Warrant
Total
\u00a0 \u00a0
liabilities
\u00a0
Net debt as of December 31, 2023
(605
)
(5,370
)
(5,975
)
Payments for the period
321
-
321
Issuance of warrants
-
(294
)
(294
)
Fair value loss on warrant liability
-
(15,531
)
(15,531
)
Exercise of public and private warrants
-
1,344
1,344
Addition of Swiss lease
(792
)
-
(792
)
Interest calculated on leases
(47
)
-
(47
)
Indexation for the period
(25
)
-
(25
)
FX revaluation
(32
)
-
(32
)
Net debt as of December 31, 2024
(1,180
)
(19,851
)
(21,031
)
Payments for the period
460
-
460
Issuance of warrants
-
(122
)
(122
)
Fair value loss on warrant liability
-
(12,294
)
(12,294
)
Exercise of public and private warrants
-
17,789
17,789
Addition of US and Iceland amended leases
(1,530
)
-
(1,530
)
Interest calculated on leases
(87
)
-
(87
)
Indexation for the period
(20
)
-
(20
)
FX revaluation
44
-
44
Net debt as of December 31, 2025
(2,313
)
(14,478
)
(16,791
)
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00183": { "value": "Market risk
Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices
will affect the Company\u2019s income or the value of its holdings of financial instruments. The objective of market risk
management is to manage and control market risk exposures within acceptable parameters, while optimizing the
return.
As of December 31, 2025, if the listed price of the warrants had moved by 5.0% with all other variables held
constant, the net loss for the period would have been lower/higher by CHF 0.7 million. As of December 31, 2024,
the change would have been CHF 1.0 million.
Foreign currency risks
Since 2020, Oculis has established a presence in the U.S., France and Hong Kong with local currencies in U.S.
Dollar (USD), Euro (EUR) and Hong Kong Dollar (HKD), respectively. In 2025, foreign currency risks primarily
relate to cash and cash equivalents, short term financial assets, prepaid expenses, trade payables and accrued
expenses denominated in U.S. Dollar and Euro, with immaterial amounts recorded in ISK and HKD.
The following table demonstrates the impact of a possible change in USD and EUR against CHF in regard to
monetary assets and liabilities denominated in local functional currencies, as well as the impact of foreign currency
risk on the Company\u2019s consolidated net loss:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31,
For the year ended
As of December 31,
For the year ended
\u00a0
2025
December 31, 2025
2024
December 31, 2024
Change in rate
Net exposure
Impact on loss
Net exposure
Impact on loss
+5.0% USD
5,586
279
10,272
(514
)
-5.0% USD
5,586
(279
)
10,272
514
+5.0% EUR
3,951
198
5,409
270
-5.0% EUR
3,951
(198
)
5,409
(270
)
\n
Interest rate risk
The financial instruments of the Group are not bearing interest and are therefore not subject to interest rate risk.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00184": { "value": "Credit risk
As of December 31, 2025, the maximum exposure is the carrying amount of the Company\u2019s cash, cash equivalents
and short-term financial assets are mainly held with two financial institutions, each with a high credit rating of A+
assigned by international credit-rating agencies. Management focuses on diversification strategies and monitors
counterparties\u2019 ratings to minimize exposure.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00185": { "value": "Liquidity risk
Liquidity risk is the risk that the Group will encounter difficulty in meeting the obligations associated with its
financial liabilities that are settled by delivering cash or another financial asset. Liquidity management is performed
by Group finance based on cash flow forecasts which are prepared on a rolling basis and focuses mainly on
ensuring that the Group has sufficient cash to meet its operational needs. The Group\u2019s liquidity needs have been
historically satisfied through the issuance of preferred shares, the Business Combination, PIPE and CLA financings,
and share offerings, discussed further in Note 5.", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00186": { "value": "Capital management
Since its incorporation, the Group has primarily funded its operations through capital increases, and at the current
development stage, the Group frequently raises new funds to finance its development portfolio.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00187": { "value": "21. LOSS PER SHARE
As of December 31, 2025, the Company had 57,984,438 ordinary shares issued and outstanding with a share price
of $19.97 or CHF 15.83. The following table sets forth the loss per share calculations for the years ended
December 31, 2025, 2024 and 2023.
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
For the years ended December 31,
\u00a0
2025
2024
2023
Net loss for the period attributable to Oculis shareholders
(98,957
)
(85,777
)
(88,802
)
Loss per share
\u00a0 \u00a0 \u00a0
Weighted-average number of shares used to compute basic and diluted
52,243,100
40,406,551
29,899,651
loss per share
\u00a0\u00a0\u00a0
Basic and diluted net loss per share for the period, in CHF
(1.89
)
(2.12
)
(2.97
)
\n
Since the Company has a loss for all periods presented, basic net loss per share is the same as diluted net loss per
share. Potentially dilutive securities that were not included in the diluted loss per share calculations because they
would be anti-dilutive were as follows:
\n\n\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\n\t\n
\u00a0 \u00a0
\u00a0
As of December 31,
\u00a0
2025
2024
2023
Share options issued and outstanding
4,946,948
4,444,388
3,096,473
Earnout options
216,998
242,666
369,737
Share and earnout options issued and outstanding
5,163,946
4,687,054
3,466,210
Restricted stock units subject to future vesting
1,007,636
467,478
-
Restricted shares subject to repurchase
-
-
98,094
Unvested earnout shares
948,549
2,371,272
3,793,995
Public warrants
1,893,897
3,823,364
4,102,397
Private warrants
151,699
151,699
151,699
BlackRock Warrant
59,310
43,321
-
Total
9,225,037
11,544,188
11,612,395
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "NotesToTheConsolidatedFinancialStatements_Label_00171": { "value": "22. SUBSEQUENT EVENTS
As a result of the BCA, Legacy Oculis equity holders received consideration in the form of 3,793,995 earnout
shares and 369,737 earnout options with an exercise price of CHF 0.01. The earnout consideration is subject to
forfeiture in the event of a failure to achieve the price targets during the earnout period defined as follows: (i)
1,500,000, (ii) 1,500,000 and (iii) 1,000,000 earned based on the achievement of post acquisition-closing VWAP
targets of Oculis of $15.00, $20.00 and $25.00, respectively, in each case, for any 20 trading days within any
consecutive 30 trading day period during the earnout period. In February 2026, the third price target of $25.00 was
met, resulting in 55,487 earnout options becoming exercisable and the immediate vesting of 948,549 earnout shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5067005370C2KK324336", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }