Financial Instruments / Risk Management (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure of detailed information about financial instruments [abstract]

Schedule of Carrying Amounts of Financial Assets and Liabilities

The following table shows the carrying amounts of financial assets and liabilities:

in CHF thousands	As of December 31,
Financial assets	2022		2021
Financial assets - non-current		50		52
Other current assets (without prepaids)		166		151
Accrued income		912		760
Cash and cash equivalents		19,786		46,277
Total		20,914		47,240

in CHF thousands	As of December 31,
Financial liabilities	2022		2021
Trade payables		3,867		824
Accrued expenses and other payables		8,011		3,045
Lease liabilities		633		770
Long-term financial debt related to preferred shares/accrued dividend		122,449		113,502
Total		134,960		118,141

Schedule of Net Debt of Liabilities

Below is the net debt table of liabilities from financing activities:

in CHF thousands	Preferred shares			Leasing			Total
Net debt as of December 31, 2020		(53,978	)		(833	)		(54,811	)
Cashflows		(56,096	)		147			(55,948	)
Interest calculated on Series B & C shares		(4,996	)		-			(4,996	)
Transaction costs related to 2021		834			-			834
Oculis SA office lease addition/remeasurement		-			(28	)		(28	)
Interest calculated on leases		-			(49	)		(49	)
Indexation for the period		-			(26	)		(26	)
FX revaluation		735			18			753
Net debt as of December 31, 2021		(113,502	)		(770	)		(114,272	)
Cashflows		(2,030	)		204			(1,826	)
Interest calculated on Series B & C shares		(6,343	)		-			(6,343	)
Transaction costs related to 2022		54			-			54
Interest calculated on leases		-			(45	)		(45	)
Indexation for the period		-			(70	)		(70	)
FX revaluation		(628	)		48			(580	)
Net debt as of December 31, 2022		(122,449	)		(633	)		(123,082	)

Schedule of Sensitivity Changes in Exchange Rate

The following table demonstrates the sensitivity of reasonably possible changes in ISK, EUR, USD and HKD exchange rate on the Group net result or on equity:

	For the Years Ended / As of December 31,
in CHF thousands	2022						2021
Change in rate	Impact on loss			Impact on equity			Impact on loss			Impact on equity
+5% ISK		7			(16	)		(101	)		125
-5% ISK		(7	)		16			101			(125	)
+5% EUR		(4	)		99			(24	)		5
-5% EUR		4			(99	)		24			(5	)
+5% USD		7			138			(66	)		-
-5% USD		(7	)		(138	)		66			-
+5% HKD		-			(6	)		(1	)		(174	)
-5% HKD		-			6			1			174

Schedule of Financial Instruments Except Long Term Financial Liabilities and Lease Liabilities

All of the Company’s financial instruments, except long-term financial liabilities and the long-term portion of the lease liabilities are due within one year.

in CHF thousands	As of December 31, 2022		Less than one year		Over one year		As of December 31, 2021		Less than one year		Over one year
Trade payables		3,867		3,867		-		824		824		-
Accrued expenses and other payables		8,011		8,011		-		3,045		3,045		-
Long-term financial debt		170,988		-		170,988		167,113		-		167,113
Lease liability		743		149		594		845		199		646
Total		183,609		12,027		171,582		171,827		4,068		167,759