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v3.22.4

Condensed Consolidated Statements of Cash Flows - CHF (SFr) SFr in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Operating activities |  |  |
Loss for the period | SFr (70,753) | SFr (72,996) | SFr (61,921)
Adjustments to reconcile net loss for the period to net cash flows: |  |  |
Depreciation of property, plant and equipment | 1,793 | 1,897 | 1,535
Depreciation of right-of-use assets | 566 | 509 | 432
Finance (income)/expense, net | (559) | (6,769) | 376
Share-based compensation expense | 3,330 | 4,126 | 4,088
Change in net employee defined benefit liability | 541 | 590 | 705
Interest expense | 355 | 573 | 175
(Gain)/loss on sale of fixed assets | 0 | 13 | (64)
Changes in working capital: |  |  |
(Increase)/decrease in prepaid expenses | (1,718) | 791 | (1,304)
Decrease/(increase) in accrued income | 567 | 594 | (507)
Decrease/(increase) in other current receivables | 36 | (99) | (25)
(Decrease)/increase in accrued expenses | (6,114) | 5,214 | (757)
(Decrease)/increase in deferred income | (130) | 425 | (4,157)
(Decrease)/increase in trade and other payables | (1,073) | (84) | 2,177
Cash used in operating activities | (73,159) | (65,216) | (59,247)
Interest received | 69 | 0 | 78
Interest paid | (470) | (465) | (339)
Finance expenses paid | (8) | (8) | (9)
Net cash flows used in operating activities | (73,568) | (65,689) | (59,517)
Investing activities |  |  |
Short-term financial assets, net | 25,000 | (51,000) | 30,000
Purchases of property, plant and equipment | (1,239) | (2,635) | (1,706)
Proceeds from sale of property, plant and equipment | 0 | 0 | 64
Rental deposits | 2 | (29) | (29)
Net cash flows provided by/(used in) investing activities | 23,763 | (53,664) | 28,329
Financing activities |  |  |
Proceeds from issuance of convertible loan | 0 | 23,463 | 0
Transaction costs on issuance of shares | 0 | (6) | 0
Proceeds from sale of treasury shares in public offerings, net of underwriting fees and transaction costs | (8) |  |
Proceeds from issuance of treasury shares, net of underwriting fees and transaction costs | 0 | 12,121 | 100
Proceeds from issuance of common shares - asset acquisition, net of transaction costs | 0 | 4,599 | 0
Proceeds from issuance of common shares - option plan, net of transaction costs | 7 | 1,082 | 143
Principal payments of lease obligations | (569) | (513) | (432)
Transaction costs associated with issuance of shares in relation to asset acquisition previously recorded in Accrued expenses | (776) |  |
Repayment of short-term financing obligation | 0 | 0 | (514)
Payment for the issuance of treasury shares | 0 | 0 | (100)
Net cash flows (used in)/provided by financing activities | (1,346) | 40,746 | (803)
Net decrease in cash and cash equivalents | (51,151) | (78,607) | (31,991)
Cash and cash equivalents at beginning of period | 82,216 | 160,893 | 193,587
Exchange gain on cash and cash equivalents | 521 | (70) | (703)
Cash and cash equivalents at end of the period | 31,586 | 82,216 | 160,893
Supplemental non-cash activity |  |  |
Capital expenditures in Trade and other payables or Accrued expenses | 0 | 303 | 328
Issuance of shares for purchase of IPR&D asset in asset acquisition | 0 | 50,416 | 0
Transaction costs associated with issuance of shares in relation to the asset acquisition recorded in Accrued expenses | 0 | 776 | 0
Settlement of convertible notes recorded within Shareholders' equity | SFr 0 | SFr 16,920 | SFr 0

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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17_e&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from the exercise of options. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16_b&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 18 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_18_b&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2021-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_24_b&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2021-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2021-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_b&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph 39L -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_39L_e&doctype=Standard -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard -URIDate 2021-03-24 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2023-01-01 -Name IFRS -Number 17 -IssueDate 2021-01-01 -Paragraph 113 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2021-en-r&anchor=para_113_b&doctype=Standard -URIDate 2021-03-24 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_106_d_i&doctype=Standard -URIDate 2021-03-24 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 81A -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash outflow for repayments of current borrowings. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17&doctype=Standard -URIDate 2021-03-24 + Details
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