Oculis Holding AG (OCS) Balance Sheet

NASDAQ: OCSAssets, liabilities, debt and equity over 6 years.

OCS balance sheet, 2025

December 31, 2025 · Swiss francs

CHF 236.2M assets = CHF 39.9M liabilities + CHF 196.3M equity

What it ownsCHF 236.2MCash & ST investments: CHF 213.3M (90.3%)Cash & ST investmentsCHF 213.3M · 90%Receivables: CHF 994,127 (0.4%)Other current: CHF 4.9M (2.1%)PP&E: CHF 3.0M (1.3%)Goodwill & intangibles: CHF 13.3M (5.6%)Other non-current: CHF 785,894 (0.3%)=How it is financedCHF 236.2MCurrent liabilities: CHF 36.8M (15.6%)Current liabilitiesCHF 36.8M · 16%Other LT liabilities: CHF 3.1M (1.3%)Shareholders’ equity: CHF 196.3M (83.1%)Shareholders’ equityCHF 196.3M · 83%

Both columns are drawn to the same scale: what OCS owns equals what it owes plus shareholders’ equity. Hover a block for its value.

OCS financial health

Current ratio5.96
Comfortable · current assets cover current liabilities 5.96×
Debt / equity0.01
Low leverage · CHF 0.01 of debt for each $1 of equity
Equity / assets83.1%
Equity-funded · of assets funded by shareholders
Cash / debt9,209.4%
Cash covers debt · cash & short-term investments vs total debt
Goodwill & intangibles5.6%
Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal 2025.

OCS balance sheet trends, 2020–2025

MetricTrendThenLatestChange
Total assetsCHF 16.4M2020CHF 236.2M2025+70.5%/yr
Total liabilitiesCHF 60.0M2020CHF 39.9M2025−7.8%/yr
Shareholders’ equity−CHF 43.7M2020CHF 196.3M2025—
Cash & short-term investmentsCHF 5.0M2020CHF 213.3M2025+112.2%/yr
Total debtCHF 54.8M2020CHF 2.3M2025−46.9%/yr
Net cash (debt)−CHF 49.9M2020CHF 210.9M2025CHF 260.8M
Working capitalCHF 1.8M2020CHF 182.3M2025CHF 180.5M
Current ratio1.4220205.962025+4.54
Debt / equity0.0120230.012025+0.01
Shares outstanding32.7M202052.4M2025+9.8%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

OCS assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

OCS liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

OCS debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

OCS balance sheet in Swiss francs

202520242023202220212020
Assets
Cash & short-term investmentsCHF 213.3MCHF 98.7MCHF 91.7MCHF 19.8MCHF 46.3MCHF 5.0M
Cash & equivalentsCHF 81.4MCHF 27.7MCHF 38.3MCHF 19.8MCHF 46.3MCHF 5.0M
Short-term investmentsCHF 131.8MCHF 71.0MCHF 53.3MCHF 0——
ReceivablesCHF 994,127CHF 777,000CHF 8.0MCHF 1.1MCHF 911,000CHF 1.1M
InventoryCHF 0CHF 0−CHF 1.2M−CHF 1.1M−CHF 911,000CHF 72,000
Other current assetsCHF 4.9MCHF 5.5MCHF 2.6MCHF 3.9MCHF 1.7MCHF 1,000
Total current assetsCHF 219.1MCHF 104.9MCHF 101.0MCHF 23.7MCHF 48.0MCHF 6.2M
Property, plant & equipment (net)CHF 3.0MCHF 1.7MCHF 1.0MCHF 1.1MCHF 1.3MCHF 1.4M
Goodwill & intangible assetsCHF 13.3MCHF 13.3MCHF 12.2MCHF 12.2MCHF 8.7MCHF 8.7M
Long-term investmentsCHF 0CHF 0CHF 0CHF 50,000CHF 52,000CHF 50,000
Other non-current assetsCHF 785,894CHF 476,000CHF 89,000CHF 24,000CHF 0CHF 5,000
Total assetsCHF 236.2MCHF 120.4MCHF 114.4MCHF 37.1MCHF 58.0MCHF 16.4M
Liabilities
Accounts payableCHF 1.8MCHF 5.9MCHF 7.6MCHF 3.9MCHF 824,000CHF 790,000
Short-term debtCHF 502,569CHF 315,000CHF 174,000CHF 142,000CHF 193,000CHF 188,000
Deferred revenue——CHF 5.9MCHF 8.0M—CHF 3.4M
Total current liabilitiesCHF 36.8MCHF 44.2MCHF 19.1MCHF 12.0MCHF 4.1MCHF 4.3M
Long-term debtCHF 0CHF 0CHF 0CHF 122.4MCHF 113.5MCHF 54.0M
Lease obligationsCHF 2.3MCHF 1.2MCHF 605,000CHF 633,000CHF 770,000CHF 833,000
Other long-term liabilitiesCHF 3.1MCHF 2.7MCHF 1.5MCHF 582,000CHF 1.4MCHF 1.7M
Total liabilitiesCHF 39.9MCHF 47.0MCHF 20.6MCHF 135.1MCHF 119.0MCHF 60.0M
Shareholders' equity
Common stock & paid-in capitalCHF 587,666CHF 446,000CHF 366,000CHF 39,000CHF 335,000CHF 297,000
Retained earnings (deficit)−CHF 385.0M−CHF 285.6M−CHF 199.8M−CHF 111.0M−CHF 72.3M−CHF 53.7M
Accumulated other comprehensive incomeCHF 28.3M−CHF 2.5M−CHF 1.4MCHF 2.2MCHF 655,999−CHF 1.4M
Total shareholders' equityCHF 196.3MCHF 73.4MCHF 93.7M−CHF 98.0M−CHF 61.0M−CHF 43.7M
Key figures
Total debtCHF 2.3MCHF 1.2MCHF 605,000CHF 123.1MCHF 114.3MCHF 54.8M
Net cash (debt)CHF 210.9MCHF 97.5MCHF 91.0M−CHF 103.3M−CHF 68.0M−CHF 49.9M
Working capitalCHF 182.3MCHF 60.7MCHF 81.9MCHF 11.6MCHF 43.9MCHF 1.8M
Tangible book valueCHF 183.0MCHF 60.1MCHF 81.5M−CHF 110.2M−CHF 69.7M−CHF 52.4M
Shares outstanding52.4M40.4M29.9M32.7M32.7M32.7M
Current ratio5.962.375.291.9711.811.42
Quick ratio5.822.255.221.7411.621.40
Debt / equity0.010.020.01———
Equity / assets83.1%61.0%82.0%−264.4%−105.0%−266.5%

Quarterly columns are labeled by the month the quarter ended. Figures in Swiss francs as reported (latest annual report filed March 4, 2026); data from EODHD.

OCS financial position

At the end of fiscal 2025 (December 31, 2025), Oculis had total assets of CHF 236.2 million (up 96.3% from a year earlier), total liabilities of CHF 39.9 million and shareholders' equity of CHF 196.3 million. It held CHF 213.3 million in cash and short-term investments against CHF 2.3 million of debt, a net cash position of CHF 210.9 million. Its current ratio was 5.96. In the latest quarter (ended June 30, 2026) total assets were CHF 250.3 million and equity CHF 219.3 million.

Related: OCS income statement, OCS cash flow statement, OCS key metrics. See the OCS stock overview for the latest quote and news.

OCS balance sheet FAQ

What are Oculis's total assets?

Oculis reported total assets of CHF 236.2 million at the end of fiscal 2025 (December 31, 2025), compared with CHF 120.4 million a year earlier.

How much debt does Oculis have?

Oculis had CHF 2.3 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.01.

How much cash does Oculis have?

Oculis held CHF 213.3 million in cash and short-term investments at the end of fiscal 2025; with CHF 2.3 million of debt that is net cash of CHF 210.9 million.

What is Oculis's book value?

Oculis's shareholders' equity (book value) was CHF 196.3 million at the end of fiscal 2025.

What is Oculis's current ratio?

Oculis had current assets of CHF 219.1 million and current liabilities of CHF 36.8 million, a current ratio of 5.96 (it can cover its short-term obligations).

How much goodwill does Oculis have?

Oculis carried CHF 13.3 million of goodwill and intangible assets, 5.6% of total assets, at the end of fiscal 2025.

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