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Income tax (Tables) | 12 Months Ended
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Dec. 31, 2025
Major components of tax expense (income) [abstract] |
Summary of Current and Deferred Income Tax (Expenses) Benefits | The following table presents the current and deferred income tax (expense) benefits (in USD thousands):
|  | For the year ended December 31,
|  | 2025 |  | 2024 |  | 2023
Current income tax expense |  |  |  |  |  |
Current year |  | $ | (1,458) |  |  | $ | (1,115) |  |  | $ | (215) |
Uncertain tax positions |  | (84) |  |  | (155) |  |  | (40) |
Total current income tax expense |  | $ | (1,542) |  |  | $ | (1,270) |  |  | $ | (255) |
Deferred income tax (expense) benefit |  |  |  |  |  |
Origination and reversal of temporary differences |  | $ | 30 |  |  | $ | 47 |  |  | $ | (231) |
Total deferred income tax (expense) benefit |  | $ | 30 |  |  | $ | 47 |  |  | $ | (231) |
Total income tax (expense) benefit |  | $ | (1,512) |  |  | $ | (1,223) |  |  | $ | (486) |
Summary of Expected Tax Expense to Tax Expense Report in Statement of Loss | The following table presents the reconciliation of the expected tax expense to the tax expense report in the statement of loss (in USD thousands):
|  | For the year ended December 31,
|  | 2025 |  | 2024 |  | 2023
Loss before tax |  | $ | (77,487) |  |  | $ | (61,270) |  |  | $ | (78,495) |
Tax at Swiss statutory rate |  | 10,475 |  |  | 8,222 |  |  | 10,453 |
Effect of tax rates in foreign jurisdictions |  | (1,197) |  |  | (893) |  |  | (833) |
Tax effect of: |  |  |  |  |  |
Unrecognized deferred tax assets |  | (8,542) |  |  | (6,025) |  |  | (8,879) |
Income not subject to tax |  | 260 |  |  | 249 |  |  | 303 |
Expense not deductible for tax purposes |  | (1,857) |  |  | (2,263) |  |  | (2,085) |
Uncertain tax positions |  | (84) |  |  | (155) |  |  | (40) |
Other |  | (567) |  |  | (358) |  |  | 595 |
Income tax expense |  | $ | (1,512) |  |  | $ | (1,223) |  |  | $ | (486) |
Summary of Movement in Deferred Tax Balances | The following table presents the changes in the Company’s deferred tax assets and deferred tax liabilities (in USD thousands):
|  | Depreciation & amortization |  |  |  | Accrued pension |  | ROU asset |  | Lease liability |  | Other |  | Net operating loss carryforward |  | Total
January 1, 2025 |  | $ | (136) |  |  |  |  | $ | — |  |  | $ | (897) |  |  | $ | 1,047 |  |  | $ | 603 |  |  | $ | 1,150 |  |  | $ | 1,767 |
Recognized in profit or loss |  | 148 |  |  |  |  | — |  |  | 531 |  |  | (523) |  |  | (90) |  |  | (36) |  |  | 30 |
Recognized in OCI |  | — |  |  |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3 |
Currency translation differences |  | (12) |  |  |  |  | — |  |  | (36) |  |  | 46 |  |  | 4 |  |  | 29 |  |  | 31 |
December 31, 2025 |  | $ | — |  |  |  |  | $ | 3 |  |  | $ | (402) |  |  | $ | 570 |  |  | $ | 517 |  |  | $ | 1,143 |  |  | $ | 1,831 |
Deferred tax assets |  | — |  |  |  |  | 3 |  |  | — |  |  | 570 |  |  | 539 |  |  | 1,143 |  |  | 2,255 |
Deferred tax liabilities |  | — |  |  |  |  | — |  |  | (402) |  |  | — |  |  | (22) |  |  | — |  |  | (424) |
|  | Depreciation & amortization |  |  |  | Accrued pension |  | ROU asset |  | Lease liability |  | Other |  | Net operating loss carryforward |  | Total
January 1, 2024 |  | $ | (19) |  |  |  |  | $ | — |  |  | $ | (761) |  |  | $ | 794 |  |  | $ | 696 |  |  | $ | 1,010 |  |  | $ | 1,720 |
Recognized in profit or loss |  | (123) |  |  |  |  | — |  |  | (166) |  |  | 287 |  |  | (91) |  |  | 140 |  |  | 47 |
Currency translation differences |  | 6 |  |  |  |  | — |  |  | 30 |  |  | (34) |  |  | (2) |  |  | — |  |  | — |
December 31, 2024 |  | $ | (136) |  |  |  |  | $ | — |  |  | $ | (897) |  |  | $ | 1,047 |  |  | $ | 603 |  |  | $ | 1,150 |  |  | $ | 1,767 |
Deferred tax assets |  | — |  |  |  |  | — |  |  | — |  |  | 1,047 |  |  | 670 |  |  | 1,150 |  |  | 2,867 |
Deferred tax liabilities |  | (136) |  |  |  |  | — |  |  | (897) |  |  | — |  |  | (67) |  |  | — |  |  | (1,100) |
The following table consists of the gross tax loss carryforwards and the deferred tax assets that have not been recognized because it is not probable that there will be future taxable profits to use these benefits (in USD thousands):
|  | December 31,
|  | 2025 |  | 2024
|  | Gross amount |  | Tax effect |  | Gross amount |  | Tax effect
Deductible temporary differences |  | $ | 7,332 |  |  | $ | 1,014 |  |  | $ | 4,623 |  |  | $ | 661 |
Net operating loss carryforwards |  | 443,992 |  |  | 59,871 |  |  | 347,533 |  |  | 46,544 |
Total |  | $ | 451,324 |  |  | $ | 60,885 |  |  | $ | 352,156 |  |  | $ | 47,205 |
Summary of Expiring Amounts of Unrecognized Net Operating Loss Carryforwards | As of December 31, 2025 and 2024, the Company had the following expiring amounts of unrecognized NOL carryforwards (in USD thousands):
|  | December 31,
|  | 2025 |  | 2024
One year |  | $ | 27,446 |  |  | $ | 15,853 |
Two years |  | 56,969 |  |  | 23,958 |
Three years |  | 78,915 |  |  | 49,729 |
Four years |  | 89,906 |  |  | 68,886 |
Thereafter and unlimited |  | 190,756 |  |  | 189,107 |
Net operating loss carryforwards |  | $ | 443,992 |  |  | $ | 347,533 |

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