Consolidated Statement of Cash Flows - CHF (SFr)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Dec. 31, 2020 |
| Statement of cash flows [abstract] |
|
|
|
| Net loss |
SFr (26,528,411)
|
SFr (17,058,443)
|
SFr (8,200,165)
|
| Depreciation |
118,887
|
76,357
|
20,036
|
| Impairment of intangible assets |
12,397,148
|
1,529,929
|
|
| Deferred income |
932,200
|
|
|
| Unrealized foreign currency exchange loss/(gain), net |
(46,087)
|
(279,329)
|
10,818
|
| Net interest expense |
891,651
|
174,593
|
127,160
|
| Share based payments |
342,799
|
1,206,303
|
368,793
|
| Transaction costs |
1,137
|
|
219,615
|
| Employee benefits |
109,164
|
65,927
|
80,811
|
| Revaluation loss/(gain) derivative financial instruments |
(451,131)
|
410,918
|
2,250,222
|
| Income tax loss/(gain) |
(10,329)
|
21,620
|
(21,284)
|
| Total |
(12,242,972)
|
(13,852,125)
|
(5,143,994)
|
| Inventories |
827,577
|
(839,221)
|
|
| Trade and other receivables |
(103,601)
|
(340,119)
|
254,438
|
| Prepayments |
856,429
|
(1,297,537)
|
156,661
|
| Trade and other payables |
1,263,196
|
2,937,019
|
(175,878)
|
| Accrued expenses |
716,140
|
(280,755)
|
65,303
|
| Net cash used in operating activities |
(8,683,231)
|
(13,672,738)
|
(4,843,470)
|
| Cash flows from investing activities |
|
|
|
| Purchase of intangibles |
(2,142,806)
|
(3,325,952)
|
(2,315,232)
|
| Cash paid for other non-current financial assets |
|
(179,104)
|
|
| Interest received |
969
|
|
258
|
| Net cash used in investing activities |
(2,141,837)
|
(3,505,056)
|
(2,314,974)
|
| Cash flows from financing activities |
|
|
|
| Proceeds from offerings and warrant exercises |
3,962,618
|
6,842,940
|
16,074,996
|
| Transaction costs |
(35,496)
|
(156,817)
|
(636,858)
|
| Proceeds from loans |
6,038,627
|
|
1,522,931
|
| Repayment of loan |
|
(50,000)
|
|
| Repayment of lease liabilities |
(114,251)
|
(18,700)
|
|
| Interest paid |
(19,503)
|
(3,699)
|
|
| Net cash from financing activities |
9,831,995
|
6,613,724
|
16,961,069
|
| Net increase / (decrease) in cash and cash equivalents |
(993,073)
|
(10,564,070)
|
9,802,625
|
| Cash and cash equivalents at beginning of the period |
984,191
|
11,258,870
|
1,384,720
|
| Net effect of currency translation on cash |
24,277
|
289,391
|
71,525
|
| Cash and cash equivalents at end of the period |
SFr 15,395
|
SFr 984,191
|
SFr 11,258,870
|