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Earnings per share | 12 Months Ended
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Dec. 31, 2022
Earnings per share [abstract] |
Earnings per share | 4.6 Earnings per share Basic earnings per share (EPS) is calculated by dividing On’s net income or loss for the period by the weighted average number of ordinary shares outstanding during the year. Diluted EPS is calculated by dividing On’s net income or loss for the period by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued at conversion of all the dilutive potential ordinary shares into ordinary shares. Dilutive effects arise from equity settled shares from the Company's share-based plans. These shares are included even if the service conditions are not met, or respective performance conditions were fulfilled at the end of the reporting period. For the periods ended December 31, 2021 and 2020, respectively, the Company excluded 5,278,761 and 8,763,385 weighted shares from the Class A diluted EPS calculation, as the impact of the shares are considered anti-dilutive. Similarly, for the period ended December 31, 2021 the Company excluded 2,099,551 weighted shares from the Class B diluted EPS calculation, as the impact of the shares are considered antidilutive.
|  | 2022 |  | 2022 |  | 2021 |  | 2021 |  | 2020 |
|  | Class A |  | Class B |  | Class A |  | Class B |  | Class A |
Weighted number of outstanding shares |  | 282,195,495 |  |  | 345,437,500 |  |  | 264,171,208 |  |  | 241,333,048 |  |  | 265,684,627 |  |
Weighted number of shares with dilutive effects |  | 2,354,500 |  |  | 6,891,423 |  |  | — |  |  | — |  |  | — |  |
Weighted number of outstanding shares (diluted and undiluted) |  | 284,549,995 |  |  | 352,328,923 |  |  | 264,171,208 |  |  | 241,333,048 |  |  | 265,684,627 |  |
Net income / (loss) (mCHF) |  | 51.4 |  |  | 6.3 |  |  | (156.0) |  |  | (14.2) |  |  | (27.5) |  |
Basic EPS (CHF) |  | 0.18 |  |  | 0.02 |  |  | (0.59) |  |  | (0.06) |  |  | (0.10) |  |
Diluted EPS (CHF) |  | 0.18 |  |  | 0.02 |  |  | (0.59) |  |  | (0.06) |  |  | (0.10) |  |

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