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Post-employment benefits (Tables) | 12 Months Ended
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Dec. 31, 2025
Disclosure Of Information About Post Employment Benefits [Abstract] |
Summary of Additional Details on Defined Benefit Plans Funded Status | The following table provides additional details on the defined benefit plans’ funded status (in USD thousands):
|  | December 31,
|  | 2025 |  | 2024
Present value of defined benefit obligation |  | $ | (28,429) |  |  | $ | (23,199) |
Fair value of plan assets |  | 24,267 |  |  | 19,360 |
Net pension liability |  | $ | (4,162) |  |  | $ | (3,839) |
Summary of Movement in Defined Benefit Obligation Explanatory | The following table presents the movement in the defined benefit obligation (in USD thousands):
|  | 2025 |  | 2024
|  | Funded |  | Unfunded |  | Total |  | Funded |  | Unfunded |  | Total
January 1 |  | $ | (23,147) |  |  | $ | (52) |  |  | $ | (23,199) |  |  | $ | (22,972) |  |  | $ | (41) |  |  | $ | (23,013) |
Service Cost |  | (1,827) |  |  | (14) |  |  | (1,841) |  |  | (2,625) |  |  | (12) |  |  | (2,637) |
of which current service cost |  | (1,827) |  |  | (14) |  |  | (1,841) |  |  | (1,683) |  |  | (12) |  |  | (1,695) |
of which past service cost including effects from curtailment |  | — |  |  | — |  |  | — |  |  | (942) |  |  | — |  |  | (942) |
Interest expense |  | (227) |  |  | (2) |  |  | (229) |  |  | (293) |  |  | (1) |  |  | (294) |
Actuarial gains (losses) |  | 185 |  |  | (5) |  |  | 180 |  |  | (1,342) |  |  | — |  |  | (1,342) |
Actual plan participants’ contributions |  | (1,461) |  |  | — |  |  | (1,461) |  |  | (1,295) |  |  | — |  |  | (1,295) |
Transfers (in) out due to (joiners) leavers |  | 1,587 |  |  | — |  |  | 1,587 |  |  | 3,644 |  |  | — |  |  | 3,644 |
Currency translation differences |  | (3,455) |  |  | (11) |  |  | (3,466) |  |  | 1,736 |  |  | 2 |  |  | 1,738 |
December 31 |  | $ | (28,345) |  |  | $ | (84) |  |  | $ | (28,429) |  |  | $ | (23,147) |  |  | $ | (52) |  |  | $ | (23,199) |
The table below presents the sensitivity analysis for the unfunded plans (in USD thousands):
|  | December 31,
|  | 2025 |  | 2024
Discount rates |  |  |  |
Increase of 50 basis points |  | (5) |  |  | (4) |
Decrease of 50 basis points |  | 6 |  |  | 4 |
Expected rates of salary increases |  |  |  |
Increase of 50 basis points |  | 6 |  |  | 4 |
Decrease of 50 basis points |  | (5) |  |  | (4) |
Summary of Movement in Defined Benefit Plans Assets | The following table presents the movement in the defined benefit plans’ assets (in USD thousands):
|  | December 31,
|  | 2025 |  | 2024
As of January 1 |  | $ | 19,360 |  |  | $ | 19,927 |
Interest income |  | 203 |  |  | 270 |
Return on plan assets, excl. interest income |  | 524 |  |  | 1,668 |
Administrative expenses |  | (65) |  |  | (61) |
Employer contributions |  | 1,562 |  |  | 1,390 |
Employee contributions |  | 1,461 |  |  | 1,295 |
Transfers in (out) due to joiners (leavers) |  | (1,587) |  |  | (3,644) |
Currency translation differences |  | 2,809 |  |  | (1,485) |
As of December 31 |  | $ | 24,267 |  |  | $ | 19,360 |
Summary of Defined Benefit Plans Assets | The following table presents the defined benefit plan assets, which include the following (in USD thousands):
|  | December 31,
|  | 2025 |  | 2024
Cash |  | $ | — |  |  | $ | 465 |
Insurance policies |  | 24,267 |  |  | 18,895
Total |  | $ | 24,267 |  |  | $ | 19,360 |
French plan |  | — |  |  | — |
Swiss plan |  | 24,267 |  |  | 19,360 |
Total |  | $ | 24,267 |  |  | $ | 19,360 |
Summary of Pension Costs Recognized in Statement of Loss | The following table presents the pension costs recognized in sta tement of loss (in USD thousands):
|  | December 31,
|  | 2025 |  | 2024 |  | 2023
|  | Funded |  | Unfunded |  | Total |  | Funded |  | Unfunded |  | Total |  | Funded |  | Unfunded |  | Total
Service cost |  | $ | (1,827) |  |  | $ | (14) |  |  | $ | (1,841) |  |  | $ | (2,625) |  |  | $ | (12) |  |  | $ | (2,637) |  |  | $ | (1,311) |  |  | $ | (10) |  |  | $ | (1,321) |
Interest cost |  | (24) |  |  | (2) |  |  | (26) |  |  | (23) |  |  | (1) |  |  | (24) |  |  | (413) |  |  | (1) |  |  | (414) |
Total recognized |  | $ | (1,851) |  |  | $ | (16) |  |  | $ | (1,867) |  |  | $ | (2,648) |  |  | $ | (13) |  |  | $ | (2,661) |  |  | $ | (1,724) |  |  | $ | (11) |  |  | $ | (1,735) |
Summary of Pension Remeasurement Recognized in Statement Other Comprehensive Loss | The following table presents the pension remeasurement recognized in statement of other comprehensive loss (in USD thousands):
|  | December 31,
|  | 2025 |  | 2024 |  | 2023
|  | Funded |  | Unfunded |  | Total |  | Funded |  | Unfunded |  | Total |  | Funded |  | Unfunded |  | Total
Changes in demographic assumptions |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 700 |  |  | $ | — |  |  | $ | 700 |
Changes in financial assumptions |  | 439 |  |  | (5) |  |  | 434 |  |  | (1,908) |  |  | — |  |  | (1,908) |  |  | (901) |  |  | (2) |  |  | (903) |
Experience adjustments |  | (254) |  |  | — |  |  | (254) |  |  | 566 |  |  | — |  |  | 566 |  |  | 602 |  |  | 4 |  |  | 606 |
Total actuarial gains (losses) |  | 185 |  |  | (5) |  |  | 180 |  |  | (1,342) |  |  | — |  |  | (1,342) |  |  | 401 |  |  | 2 |  |  | 403 |
Return on plan assets |  | 524 |  |  | — |  |  | 524 |  |  | 1,668 |  |  | — |  |  | 1,668 |  |  | (654) |  |  | — |  |  | (654) |
Currency translation differences |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 1 |  |  | 37 |  |  | 2 |  |  | 39 |
Total recognized |  | $ | 709 |  |  | $ | (5) |  |  | $ | 704 |  |  | $ | 326 |  |  | $ | 1 |  |  | $ | 327 |  |  | $ | (216) |  |  | $ | 4 |  |  | $ | (212) |
Summary of Sensitivity Analysis for Funded and Unfunded Plans | The table below presents the sensitivity analysis for the funded plans (in USD thousands):
|  | December 31,
|  | 2025 |  | 2024
Discount rates |  |  |  |
Increase of 25 basis points |  | (763) |  |  | (682) |
Decrease of 25 basis points |  | 826 |  |  | 738 |
Expected rates of salary increases |  |  |  |
Increase of 25 basis points |  | 262 |  |  | 140 |
Decrease of 25 basis points |  | (261) |  |  | (137) |
Interest rate |  |  |  |
Increase of 25 basis points |  | 265 |  |  | 231 |
Decrease of 25 basis points |  | (258) |  |  | (226) |
Inflation |  |  |  |
Increase of 25 basis points |  | (46) |  |  | (19) |
Decrease of 25 basis points |  | 48 |  |  | 18 |
Life expectancy |  |  |  |
Increase of 1 year |  | 182 |  |  | 170 |
Decrease of 1 year |  | (182) |  |  | (171) |

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- Definition The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 137 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_137&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2025-01-01 -Paragraph 145 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2025-en-r&anchor=para_145&doctype=Standard -URIDate 2025-03-27 + Details
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