Right-of-use Assets and Lease Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Presentation of leases for lessee [abstract]

Schedule of Right-of-use Assets

The following table presents the right-of-use assets:

in CHF thousands	Right-of-use assets
	2022			2021
Balance as of January 1,		855			948
Indexation for the period		70			26
Addition/remeasurement/renewal of lease period Oculis SA office lease		-			28
Depreciation charge for the period		(167	)		(147	)
Balance as of December 31,		758			855

Schedule of Lease Obligations

The following table presents the lease obligations:

in CHF thousands	Lease liabilities
	2022			2021
Balance as of January 1,		(770	)		(833	)
Addition/remeasurement/renewal of lease period Oculis SA office lease		-			(28	)
FX revaluation		48			18
Indexation for the period		(70	)		(26	)
Interest expense for the period		(45	)		(49	)
Lease payments for the period		204			147
Balance as of December 31,		(633	)		(770	)

	As of December 31,
in CHF thousands	2022			2021
Current		(142	)		(193	)
Non-current		(491	)		(577	)
Total		(633	)		(770	)