Oculis Holding AG financials
Also U.S.-listed. Oculis Holding AG is also a foreign private issuer filing with the U.S. SEC. View its EDGAR financials: OCS — OCULIS HOLDING AG
Oculis Holding AG
Country: IS Reporting currency: CHF Latest annual report: 2025-12-31
LEI:
5067005370C2KK324336 Financial statements
(CHF, as reported — unscaled; 83 line items across 3 annual periods)
| Line item | 2025 | 2024 | 2023 |
|---|---|---|---|
| Income statement | |||
| Operating expenses | CHF 82.9M | CHF 73.9M | CHF 81.6M |
| Operating profit (EBIT) | -CHF 81.7M | -CHF 73.2M | -CHF 80.7M |
| Net finance income / (cost) | -CHF 17.5M | -CHF 12.7M | -CHF 8.0M |
| Finance costs | CHF 833.0K | CHF 639.0K | CHF 1.3M |
| Profit before tax | -CHF 99.1M | -CHF 85.9M | -CHF 88.7M |
| Income tax expense | -CHF 186.0K | -CHF 160.0K | CHF 107.0K |
| Profit for the year | -CHF 99.0M | -CHF 85.8M | -CHF 88.8M |
| Total comprehensive income | -CHF 98.6M | -CHF 86.9M | -CHF 89.6M |
| Per share | |||
| Basic EPS | CHF -1.89 | CHF -2.12 | CHF -2.97 |
| Diluted EPS | CHF -1.89 | CHF -2.12 | CHF -2.97 |
| Free cash flow / share | CHF -1.27 | CHF -1.21 | CHF -1.84 |
| Cash flow statement | |||
| Net cash from operating activities | -CHF 66.3M | -CHF 48.9M | -CHF 55.0M |
| Net cash from investing activities | -CHF 60.9M | -CHF 16.1M | -CHF 53.0M |
| Purchase of PP&E (capex) | CHF 301.0K | CHF 230.0K | CHF 48.0K |
| Purchase of intangibles | CHF 1.1M | CHF 0 | CHF 0 |
| Net cash from financing activities | CHF 186.9M | CHF 54.0M | CHF 129.6M |
| Lease liability payments | CHF 373.0K | CHF 274.0K | CHF 158.0K |
| Net change in cash | CHF 59.7M | -CHF 11.0M | CHF 21.6M |
| Balance sheet | |||
| Total assets | CHF 236.0M | CHF 120.4M | — |
| Non-current assets | CHF 17.1M | CHF 15.5M | — |
| Property, plant & equipment | CHF 534.0K | CHF 385.0K | — |
| Right-of-use assets | CHF 2.5M | CHF 1.3M | — |
| Current assets | CHF 218.9M | CHF 104.9M | — |
| Cash & equivalents | CHF 81.3M | CHF 27.7M | CHF 38.3M |
| Total equity | CHF 196.1M | CHF 73.4M | CHF 93.7M |
| Non-current liabilities | CHF 3.1M | CHF 2.7M | — |
| Lease liabilities (non-current) | CHF 1.8M | CHF 865.0K | — |
| Current liabilities | CHF 36.7M | CHF 44.2M | — |
| Lease liabilities (current) | CHF 502.0K | CHF 315.0K | — |
| Trade & other payables | CHF 1.8M | CHF 5.9M | — |
| Derived metrics | |||
| Free cash flow | -CHF 66.6M | -CHF 49.1M | -CHF 55.1M |
| Return on equity | -50.5% | -116.9% | -94.7% |
| Cash conversion ratio | 0.67× | 0.57× | 0.62× |
| Capex coverage | -220.28× | -212.69× | -1146.60× |
| Other reported items | |||
| Accrued Income Including Contract Assets | CHF 993.0K | CHF 629.0K | — |
| Adjustments For Decrease Increase In Accrued Income Other Than Contract Assets | -CHF 364.0K | CHF 247.0K | CHF 36.0K |
| Adjustments For Decrease Increase In Other Assets | -CHF 112.0K | -CHF 95.0K | -CHF 29.0K |
| Adjustments For Decrease Increase In Other Current Assets | CHF 2.3M | CHF 5.0M | -CHF 5.6M |
| Adjustments For Depreciation Expense | CHF 546.0K | CHF 406.0K | CHF 287.0K |
| Adjustments For Finance Income Cost | -CHF 4.0M | CHF 2.7M | -CHF 3.5M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | CHF 101.0K | -CHF 36.0K | -CHF 171.0K |
| Adjustments For Interest Expense | CHF 0 | CHF 0 | CHF 1.3M |
| Adjustments For Sharebased Payments | CHF 16.0M | CHF 9.8M | CHF 3.6M |
| Current Accrued Expenses and Other Current Liabilities | CHF 20.0M | CHF 18.2M | — |
| Current Financial Assets | CHF 131.7M | CHF 71.0M | — |
| Current Warrant Liability | CHF 14.5M | CHF 19.9M | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -CHF 6.1M | CHF 407.0K | -CHF 3.1M |
| Equity and Liabilities | CHF 236.0M | CHF 120.4M | — |
| Finance Income | CHF 1.8M | CHF 2.2M | CHF 1.4M |
| Gains Losses On Exchange Differences On Translation Before Tax | -CHF 6.1M | CHF 1.3M | -CHF 4.7M |
| Gains Losses On Exchange Differences On Translation Net of Tax | -CHF 209.0K | CHF 56.0K | -CHF 5.0M |
| General and Administrative Expense | CHF 25.8M | CHF 21.8M | CHF 17.5M |
| Income Taxes Paid Refund Classified As Operating Activities | CHF 55.0K | CHF 152.0K | CHF 101.0K |
| Increase Decrease In Cash and Cash Equivalents | CHF 59.7M | -CHF 11.0M | CHF 21.6M |
| Increase Decrease Through Conversion of Convertible Instruments | — | — | CHF 0 |
| Increase Decrease Through Exercise of Options | CHF 1.9M | CHF 938.0K | CHF 274.0K |
| Increase Decrease Through Exercise of Warrants Equity | CHF 37.8M | CHF 4.1M | CHF 1.7M |
| Increase Decrease Through Sharebased Payment Transactions | CHF 16.0M | CHF 9.8M | CHF 3.6M |
| Increase Decrease Through Treasury Share Transactions | CHF 0 | CHF 0 | — |
| Interest Paid Classified As Financing Activities | CHF 87.0K | CHF 54.0K | CHF 46.0K |
| Interest Received Classified As Investing Activities | CHF 1.2M | CHF 1.5M | CHF 1.2M |
| Issued Capital | CHF 587.0K | CHF 446.0K | — |
| Liabilities | CHF 39.9M | CHF 47.0M | — |
| Noncurrent Recognised Liabilities Defined Benefit Plan | CHF 1.3M | CHF 1.9M | — |
| Other Comprehensive Income | CHF 390.0K | -CHF 1.1M | -CHF 835.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | CHF 599.0K | -CHF 1.2M | -CHF 808.0K |
| Other Current Assets | CHF 4.9M | CHF 5.6M | — |
| Other Intangible Assets | CHF 13.3M | CHF 13.3M | — |
| Other Material Noncash Items | CHF 0 | CHF 1.1M | CHF 0 |
| Other Noncurrent Assets | CHF 785.0K | CHF 476.0K | — |
| Proceeds From Exercise of Options | CHF 1.9M | CHF 938.0K | CHF 274.0K |
| Proceeds From Exercise of Warrants | CHF 19.8M | CHF 2.7M | CHF 1.5M |
| Proceeds From Issuing Shares | CHF 178.9M | CHF 53.5M | CHF 38.2M |
| Reclassification Adjustments On Exchange Differences On Translation Net of Tax | CHF 0 | CHF 0 | -CHF 5.0M |
| Research and Development Expense | CHF 57.1M | CHF 52.1M | CHF 29.2M |
| Reserve of Exchange Differences On Translation | -CHF 480.0K | -CHF 271.0K | — |
| Reserve of Sharebased Payments | CHF 30.4M | CHF 16.1M | — |
| Retained Earnings | -CHF 384.5M | -CHF 285.6M | — |
| Revenue and Operating Income | CHF 1.2M | CHF 686.0K | CHF 883.0K |
| Revenue From Government Grants | CHF 1.2M | CHF 686.0K | CHF 883.0K |
| Revenue From Interest | CHF 593.0K | CHF 737.0K | CHF 388.0K |
| Share Premium | CHF 551.7M | CHF 344.9M | — |
| Treasury Shares | CHF 7.0K | CHF 10.0K | — |
Methodology
Every line item above is a fact tagged in Oculis Holding AG's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (CHF), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.