XML 70 R18.htm IDEA: XBRL DOCUMENT
v3.26.1

Share-based compensation | 6 Months Ended
--- | ---
Jun. 30, 2026
Share-based compensation |
Share-based compensation | 12. Share-based compensation ​ Share-based option awards ​ As of June 30, 2026, there are equity-based instruments outstanding that the Company has granted under two different plans. The Company’s 2016 Share Option and Incentive Plan (SOIP) was approved by the shareholders at the ordinary shareholders’ meeting in November 2016. The 2016 Plan authorizes the grant of incentive and non-qualified share options, share appreciation rights, restricted share awards, restricted share units, unrestricted share awards, performance share awards, performance-based awards to covered employees and dividend equivalent rights. The Company only grants equity-based instruments from the SOIP as of June 30, 2026. The number and weighted-average exercise prices (in CHF) of options under the share option programs for Plans C1 and the 2016 SOIP are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | ​ ​ ​ | ​ ​ ​ | Weighted- | ​ | Weighted-
​ | ​ | ​ | ​ | average | ​ | average
​ | ​ | Number of | ​ | exercise price | ​ | remaining
​ | ​ | options | ​ | (CHF) | ​ ​ | term (years)
Outstanding at January 1, 2026 |  | 5,518,564 | ​ | 4.25 | ​ | 5.9
Forfeited during the period |  | (2,846) | ​ | 2.60 | ​ | —
Expired during the period | ​ | (188,967) | ​ | 5.28 | ​ | —
Exercised during the period | ​ | (21,508) | ​ | 0.76 | ​ | —
Granted during the period |  | 609,347 | ​ | 2.30 | ​ | —
Outstanding at June 30, 2026 |  | 5,914,590 |  | 3.54 | ​ | 6.2
Exercisable at June 30, 2026 |  | 5,059,248 |  | 3.75 | ​ | 5.7
​ ​ Restricted share awards A summary of share awards (restricted share and restricted share units) activity as of June 30, 2026 and changes during six months ended is presented below: ​
​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | ​ ​ ​ | ​ ​ ​ | Weighted-
​ | ​ | ​ | ​ | average
​ | ​ | Number of | ​ | grant date fair
​ | ​ | shares | ​ | value (CHF)
Non-vested at December 31, 2025 |  | 763,816 | ​ | 2.62
Forfeited during the period | ​ | (53,409) | ​ | 2.63
Exercised during the period | ​ | (164,902) | ​ | 2.57
Granted during the period |  | 1,243,267 | ​ | 2.42
Vested during the period |  | (483,081) | ​ | 2.33
Non-vested at June 30, 2026 |  | 1,473,029 | ​ | 2.55
Vested and exercisable at June 30, 2026 |  | 2,891,435 |  | 2.83
​ The expense charged against the income statement was CHF 2.6 million and CHF 2.7 million for the six months ended June 30, 2026 and 2025, respectively. The expense is determined by the Company based on the number of instruments that are expected to become exercisable.

X
- Definition The entire disclosure for share-based payment arrangements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2025-01-01 -Paragraph 44 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2025-en-r&anchor=para_44&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfSharebasedPaymentArrangementsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration