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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 before tax SFr (38,643) SFr (18,524) SFr (14,790)
Non cash adjustments:      
- Net financial result (500) 53 (155)
- Depreciation of property, plant and equipment 132 88 104
- Depreciation of right-of-use assets 167 147 124
- Recognized expense for stock option plan 804 328 328
- Payroll expenses related to restricted stock   876 157
- Interest expense on Series B & C preferred shares 6,343 4,996 2,560
- Interests on lease liabilities 45 49 50
- Post-employment benefits (9) (139) 77
- Non-realized foreign exchange differences 583 (792) 28
Working capital adjustments:      
- De/(Increase) in other current assets (1,796) (731) 169
- De/(Increase) in accrued income (152) 233 230
- Changes in receivables/payables from/to related parties   29 10
- (De)/Increase in trade payables 3,043 30 (649)
- (De)/Increase in accrued expenses and other payables 4,903 (352) (211)
Interest received 126    
Interest paid (100) (116) (58)
Taxes paid (20)    
Net cash flows used in operating activities (25,074) (13,825) (12,029)
Investing activities      
Payment for purchase of property, plant and equipment (65) (28) (19)
Payment for purchase of intangible assets (3,483)    
Net cash used in investing activities (3,548) (28) (19)
Financing activities      
Transaction costs (63) (804) (67)
Transactions costs related to the BCA (214)    
Proceeds from capital increase 120    
Proceeds from issuance of preferred shares, classified as liabilities 2,030 56,096 5,025
Principal payment of lease obligation (159) (98) (98)
Net cash from financing activities 1,714 55,194 4,859
(De)/Increase in cash and cash equivalents (26,909) 41,341 (7,189)
Cash and cash equivalents, beginning of period 46,277 4,952 12,152
Exchange difference 418 (15) (12)
Cash and cash equivalents, end of period 19,786 46,277 4,952
Net cash and cash equivalents variation (26,909) SFr 41,341 SFr (7,189)
Supplemental Non-Cash Financing Information      
Transaction costs related to the BCA recorded in accrued expenses and other payables/trade payables SFr 356