Notes And Other Explanatory Information [Abstract]
| Concept |
2024-01-01 to 2024-12-31 |
|---|---|
| Notes and other explanatory information [abstract] | |
| Disclosure of accounting judgements and estimates [text block] |
4
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| Disclosure of accrued expenses and other liabilities [text block] |
ACCRUED EXPENSES AND OTHER PAYABLES
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| Disclosure of authorisation of financial statements [text block] |
The consolidated financial statements of Oculis as of and for the year ended
|
| Disclosure of basis of consolidation [text block] |
(C)
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| Disclosure of basis of preparation of financial statements [text block] |
2
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| Disclosure of business combinations [text block] |
FINANCING ACTIVITIES
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| Disclosure of changes in accounting policies [text block] |
(S)
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| Disclosure of commitments [text block] |
COMMITMENTS AND CONTINGENCIES
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| Disclosure of credit risk [text block] |
Credit risk
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| Disclosure of deferred taxes [text block] |
(D)
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| Disclosure of earnings per share [text block] |
LOSS PER SHARE
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| Disclosure of employee benefits [text block] |
12
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| Disclosure of events after reporting period [text block] |
SUBSEQUENT EVENTS
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| Disclosure of expenses by nature [text block] |
(B)
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| Disclosure of financial risk management [text block] |
FINANCIAL INSTRUMENTS / RISK MANAGEMENT
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| Disclosure of general information about financial statements [text block] |
1
|
| Disclosure of going concern [text block] |
(A)
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| Disclosure of impairment of assets [text block] |
(B)
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| Disclosure of information about key management personnel [text block] |
19
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| Disclosure of intangible assets [text block] |
9
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| Disclosure of interest income (expense) [text block] |
(C)
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| Disclosure of leases [text block] |
10
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| Disclosure of liquidity risk [text block] |
Liquidity risk
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| Disclosure of market risk [text block] |
Market risk
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| Disclosure of material accounting policy information [text block] |
3
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| Disclosure of objectives, policies and processes for managing capital [text block] |
Capital management
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| Disclosure of property, plant and equipment [text block] |
8
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| Disclosure of research and development expense [text block] |
Research and development expenses were CHF 52.1 million for the year ended December 31, 2024 compared to CHF 29.2 million for the year ended December 31, 2023. The net increase of CHF 22.8 million, or 78.1%, was primarily due to an increase in external CRO expenses as a result of the completion and subsequent startup activities of multiple OCS-01 clinical trials and the execution of the Licaminlimab (OCS-02) DED Phase 2b clinical trial, as well as an increase in research and development personnel costs. The increase in development expenses reflects the trials ongoing during 2024, including the OCS-01 DIAMOND Phase 3 clinical trials, OCS-01 LEOPARD investigator-initiated trial ("
|
| Disclosure of revenue [text block] |
(A)
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| Disclosure of share capital, reserves and other equity interest [text block] |
15
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| Disclosure of share-based payment arrangements [text block] |
13
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| Disclosure of trade and other payables [text block] |
TRADE PAYABLES
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| Disclosure of trade and other receivables [text block] |
The table below shows the breakdown of the Other current assets and other receivables by category:
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| Disclosure of treasury shares [text block] |
(C)
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