100000 - Document - Document And Entity Information
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100010 - Statement - Consolidated Statements of Financial Position
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100020 - Disclosure - Income and Expenses - Schedule of Finance Result (Details) 2
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100030 - Disclosure - Income and Expenses - Schedule of Total Tax (Expense) (Details) 2
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100040 - Statement - Consolidated Statements of Loss
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100050 - Statement - Consolidated Statements of Comprehensive Loss
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100060 - Statement - Consolidated Statements of Changes in Equity
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100070 - Statement - Consolidated Statements of Cash Flows
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100080 - Disclosure - Corporate Information
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100090 - Disclosure - Basis of Preparation
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100100 - Disclosure - Summary of Material Accounting Policies
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100110 - Disclosure - Critical Accounting Estimates And Judgments
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100120 - Disclosure - Business Combination and Financing Activities
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100130 - Disclosure - Segment Information
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100140 - Disclosure - Income and Expenses
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100150 - Disclosure - Property and Equipment, Net
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100160 - Disclosure - Intangible Assets
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100170 - Disclosure - Right-of-use Assets and Lease Liabilities
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100180 - Disclosure - Other Current Assets and Accrued Income
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100190 - Disclosure - Pensions and Other Post Employment Benefit Plans
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100200 - Disclosure - Share Based Payment
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100210 - Disclosure - Cash and Cash Equivalents and Short-Term Financial Assets
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100220 - Disclosure - Long-Term Financial Debt
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100230 - Disclosure - Shareholders' Equity
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100240 - Disclosure - Trade Payables, Accrued Expenses and Other Payables
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100250 - Disclosure - Warrant Liabilities
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100260 - Disclosure - Commitments and Contingencies
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100270 - Disclosure - Related Party Disclosures
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100280 - Disclosure - Financial Instruments / Risk Management
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100290 - Disclosure - Loss Per Share
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100300 - Disclosure - Subsequent Events
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100310 - Disclosure - Summary of Material Accounting Policies (Policies)
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100320 - Disclosure - Summary of Material Accounting Policies (Tables)
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100330 - Disclosure - Business Combination and Financing Activities (Tables)
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100340 - Disclosure - Segment Information (Tables)
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100350 - Disclosure - Income and Expenses (Tables)
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100360 - Disclosure - Property and Equipment, Net (Tables)
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100370 - Disclosure - Intangible Assets (Tables)
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100380 - Disclosure - Right-of-use Assets and Lease Liabilities (Tables)
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100390 - Disclosure - Other Current Assets and Accrued Income (Tables)
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100400 - Disclosure - Pensions and Other Post Employment Benefit Plans (Tables)
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100410 - Disclosure - Share Based Payment (Tables)
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100420 - Disclosure - Cash and Cash Equivalents and Short-Term Financial Assets (Tables)
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100430 - Disclosure - Long-Term Financial Debt (Tables)
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100440 - Disclosure - Shareholders' Equity (Tables)
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100450 - Disclosure - Trade Payables, Accrued Expenses and Other Payables (Tables)
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100460 - Disclosure - Warrant Liabilities (Tables)
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100470 - Disclosure - Commitments and Contingencies (Tables)
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100480 - Disclosure - Related Party Disclosures (Tables)
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100490 - Disclosure - Financial Instruments / Risk Management (Tables)
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100500 - Disclosure - Loss Per Share (Tables)
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100510 - Disclosure - Basis of Preparation - Additional Information (Details)
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100520 - Disclosure - Summary of Material Accounting Policies - Additional Information (Details)
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100530 - Disclosure - Summary of Material Accounting Policies - Schedule of Useful Life of Property Plant and Equipment (Details)
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100540 - Disclosure - Critical Accounting Estimates And Judgments - Additional Information (Details)
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100550 - Disclosure - Business Combination and Financing Activities - Additional Information (Details)
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100560 - Disclosure - Business Combination and Financing Activities - Schedule of Fair Value of Equity Consideration Issued (Details)
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100570 - Disclosure - Business Combination and Financing Activities - Schedule of Net Assets (Details)
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100580 - Disclosure - Business Combination and Financing Activities - Ordinary Shares Issued and Outstanding and Ownership Interests After Business Combination (Details)
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100590 - Disclosure - Business Combination and Financing Activities - Ordinary Shares Issued and Outstanding and Ownership Interests After Business Combination (Parenthetical) (Details)
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100600 - Disclosure - Business Combination and financing Activities - Schedule of Shares Outstanding and Issued Related to Business Combination (Details)
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100610 - Disclosure - Segment Information - Additional Information (Details)
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100620 - Disclosure - Segment Information - Schedule of Carrying Amount Non-current Assets by Geographic Area (Details)
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100630 - Disclosure - Income and Expenses - Additional Information (Details)
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100640 - Disclosure - Income and Expenses - Schedule of Operating Expenses (Details)
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100650 - Disclosure - Income and Expenses - Schedule of Finance Income (Details)
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100660 - Disclosure - Income and Expenses - Schedule of Finance Result (Details)
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100670 - Disclosure - Income and Expenses - Schedule of Total Tax (Expense) (Details)
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100680 - Disclosure - Income and Expenses - Schedule of Reconciliation of Profit (Loss) Multiplied by Weighted Average Applicable Tax Rate (Details)
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100690 - Disclosure - Income and Expenses - Schedule of Group Reportable Losses Maturity (Details)
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100700 - Disclosure - Income and Expenses - Schedule of Deductible Temporary Differences for which No Deferred Tax Asset is Recognised (Details)
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100710 - Disclosure - Income and Expenses - Schedule of Deferred Taxes (Details)
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100720 - Disclosure - Property and Equipment, Net - Schedule of Book Values of Property and Equipment, Net (Detail)
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100730 - Disclosure - Intangible Assets - Summarizes the Movement of Intangibles Assets (Details)
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100740 - Disclosure - Intangible Assets - Additional Information (Details)
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100750 - Disclosure - Right-of-use Assets and Lease Liabilities - Schedule of Right-of-use Assets (Details)
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100760 - Disclosure - Right-of-use Assets and Lease Liabilities - Schedule of Lease Obligations (Details)
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100770 - Disclosure - Right-of-use Assets and Lease Liabilities - Schedule of Lease Obligations Classification (Details)
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100780 - Disclosure - Other Current Assets and Accrued Income - Summary of Other Current Assets (Details)
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100790 - Disclosure - Other Current Assets and Accrued Income - Additional Information (Details)
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100800 - Disclosure - Other Current Assets and Accrued Income - Summary of Accrued Income (Details)
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100810 - Disclosure - Pensions and Other Post Employment Benefit Plans - Additional Information (Details)
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100820 - Disclosure - Pensions and Other Post Employment Benefit Plans - Summary of Components of Net Benefit Expense (Details)
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100830 - Disclosure - Pensions and Other Post Employment Benefit Plans - Changes in Present Value of Defined Benefit Obligation (Details)
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100840 - Disclosure - Pensions and Other Post Employment Benefit Plans - Changes in the Fair Value of Plan Assets (Details)
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100850 - Disclosure - Pensions and Other Post Employment Benefit Plans - Summary of Principal Assumptions used in Determining Pension Benefit Obligations for Group's Plan (Details)
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100860 - Disclosure - Pensions and Other Post Employment Benefit Plans - Schedule of Quantitative Sensitivity Analysis for Significant Assumptions (Details)
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100870 - Disclosure - Share Based Payment - Additional Information (Details)
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100880 - Disclosure - Share Based Payment - Schedule of Weighted-Average Assumptions for Black-Scholes Option-Pricing Model Used (Details)
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100890 - Disclosure - Share Based Payment - Summary of Stock Option and SAR Activity under 2023 Plan (Details)
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100900 - Disclosure - Share Based Payment - Summary of Number and Weighted Average Exercise Prices of Restricted Stock (Details)
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100910 - Disclosure - Share Based Payment - Summary of Payroll Expense Related to Restricted Stock (Details)
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100920 - Disclosure - Cash and Cash Equivalents and Short-Term Financial Assets - Summary of Cash Balances Held at Banks and in Currencies (Details)
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100930 - Disclosure - Cash and Cash Equivalents and Short-Term Financial Assets - Additional Information (Details)
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100940 - Disclosure - Long-Term Financial Debt - Additional Information (Details)
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100950 - Disclosure - Long-Term Financial Debt - Summary of Long -Term Financial Debt (Details)
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100960 - Disclosure - Shareholders' Equity - Disclosure of Retroactively Restated Number of Shares Explanatory (Details)
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100970 - Disclosure - Shareholders' Equity - Disclosure of Retroactively Restated Number of Shares Explanatory (Parenthetical) (Details)
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100980 - Disclosure - Shareholders' Equity - Additional Information (Details)
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100990 - Disclosure - Trade Payables, Accrued Expenses and Other Payables - Summary of Trade Payables (Details)
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101000 - Disclosure - Trade Payables, Accrued Expenses and Other Payables - Schedule of Accrued Expenses and Other Payables (Details)
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101010 - Disclosure - Warrant Liabilities - Additional Information (Details)
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101020 - Disclosure - Warrant Liabilities - Schedule of Movement of the Warrant Liability (Details)
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101030 - Disclosure - Commitments and Contingencies - Additional Information (Details)
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101040 - Disclosure - Commitments and Contingencies - Schedule of Research and Development Commitments (Details)
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101050 - Disclosure - Related Party Disclosures - Summary of Key Management Including Board Of Directors And Executive Management Compensation Expenses (Details)
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101060 - Disclosure - Related Party Disclosures Additional Information (Details)
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101070 - Disclosure - Financial Instruments / Risk Management - Schedule of Carrying Amounts of Financial Assets and Liabilities (Details)
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101080 - Disclosure - Financial Instruments / Risk Management - Schedule of Net Debt of Liabilities (Details)
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101090 - Disclosure - Financial Instruments / Risk Management - Additional Information (Details)
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101100 - Disclosure - Financial Instruments / Risk Management - Schedule of Sensitivity Changes in Exchange Rate (Details)
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101110 - Disclosure - Financial Instruments / Risk Management - Schedule of Financial Instruments Except Long Term Financial Debt and Lease Liabilities (Details)
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101120 - Disclosure - Loss Per Share - Schedule of Loss Per Share (Details)
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101130 - Disclosure - Loss Per Share - Schedule of Potentially Dilutive Securities (Details)
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101140 - Disclosure - Subsequent Events - Additional Information (Details)
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Transaction costs, shares
Transaction Costs Shares
Transaction costs, shares
Number of Options, Exercisable
Number of share options exercisable in share-based payment arrangement
Fair value of financial debt issuance of preferred shares
Fair Value Of Issuance Of Preferred Shares
Fair value of issuance of preferred shares.
Auditor Firm ID
Business Combination and Financing Activities
Disclosure of Business Combination and Financing Activities Explanatory
Disclosure of business combination and financing activities explanatory.
Net assets
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Document Transition Report
Document Transition Report
Financing activities
Cash flows from (used in) financing activities [abstract]
Maturity Of Group Reportable Losses [Table]
Maturity Of Group Reportable Losses [Table]
Maturity of group reportable losses.
Interest calculated on Series B & C shares
Interest Calculated On Series B And C Shares
Interest calculated on Series B & C shares.
Interest calculated on Series B & C shares
Decrease/(increase) from actual defined benefit obligation
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption
Reduction of defined benefit pension liabilities
Fair value of plan assets at January 1,
Fair value of plan assets
Plan assets, at fair value
Total plan assets, at fair value
Fair value of plan assets at December 31,
Personnel related expenses
Payroll Related Accrual Current
Payroll related accrual current.
Payroll related accrual
Schedule of Carrying Amount Non-current Assets by Geographic Area
Schedule Of Geographical Areas Table [Text Block]
Schedule of geographical areas table text block.
Effect of non-taxable income
Effect Of Non-Taxable Income
Effect of non-taxable income.
Potential issuance of equity through conversion of debt instruments
Potential Issuance of Equity Through Conversion Of Debt Instruments
Potential issuance of equity through conversion of debt instruments.
Earnout consideration is subject to forfeiture target three
Earnout consideration is subject to forfeiture target three
Earnout consideration is subject to forfeiture target three.
Series B2 T3
Series B2 T3 Preferred Shares [Member]
Series B2 T3 Preferred Shares.
Private Warrants
Private Warrants [Member]
Private warrants.
Weighted Average Exercise Price, Granted
Weighted average exercise price of share options granted in share-based payment arrangement
Ordinary shares
Common Shares Outsanding
Common shares outsanding.
- (De)/Increase in other operating assets/liabilities
Adjustments For Decrease Increase In Other Operating Assets And Liabilities
Adjustments for decrease increase in other operating assets and liabilities.
Schedule of Finance Income
Disclosure of finance income [text block]
Public purchase ordinary share at price.
Public purchase ordinary share at price
Public Purchase Ordinary Share At Price
Weighted average
Weighted Average [Member]
Document Information [Table]
Document Information [Table]
Ranges [member]
Disclosure Of Contingent Liabilities [Line Items]
Disclosure of contingent liabilities [line items]
Other current assets, excluding prepaids
Short-term financial assets
Other current financial assets
Earnings per share [line items]
Shares issued upon closing of Business Combination
Shares issued upon closing of business combination
Shares issued upon closing of business combination
Disclosure Of Contingent Liabilities [Table]
Disclosure of contingent liabilities [table]
Exercise price
Exercise price
Exercise price.
Number of Options, Granted
Number of shares, granted
Number of share options granted in share-based payment arrangement
Acquisitions
Acquisitions through business combinations, property, plant and equipment
Long-term payables
Non Current Long Term Payables
Non current long term payables.
Pension expense
Key management personnel compensation, post-employment benefits
Fixed rate of preferred dividend deemed interest
Fixed Rate Of Preferred Dividend Deemed Interest
Fixed rate of preferred dividend deemed interest.
Actuarial gains / (losses)
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments
Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from experience adjustments
Cash and cash equivalents and short-term financial assets
Description Of Accounting Policy Of Cash and Cash Equivalents and Short-term Financial Assets Explanatory [Text Block]
Description Of Accounting Policy Of Cash and Cash Equivalents and Short-term Financial Assets Explanatory.
Disclosure of reconciliation of liabilities arising from financing activities [text block]
Schedule of Net Debt of Liabilities
ICFR Auditor Attestation Flag
ICFR Auditor Attestation Flag
Disclosure of detailed information about financial instruments [abstract]
General and administrative expenses
General and administrative expense
General and Administrative Expenses
General and administrative expenses
Issuance of ordinary shares percentage
Issued Of Common Shares Percentage
Issued of common shares percentage
Outstanding conversion options
Dilutive Effect Outstanding Conversion Options
Dilutive effect outstanding conversion options
Interest income
Interest income, defined benefit plans
Interest income, defined benefit plans
Issuance of ordinary shares to sponsor
Issuance of Ordinary Shares to Sponsor Value
Issuance of ordinary shares to sponsor value.
Additions
Additions other than through business combinations, intangible assets other than goodwill
Series B2 T2
Series B2 T2 Preferred Shares [Member]
Series B2 T2 Preferred Shares
Share-based payment arrangements [member]
Share-based payment arrangements [member]
Per Share Purchase Price
Per share purchase price.
Per share purchase price
Address Type
Address Type [Domain]
Summary of Material Accounting Policies
Summary of Material Accounting Policies [Text block]
Summary of Material Accounting Policies.
Exchange ratio
Exchange ratio of shares
Exchange ratio of shares.
Share Capital [Member]
Share capital
Issued capital [member]
Non-current assets
Non-current assets [abstract]
Fair value loss on warrant liability
Fair value loss on warrant liability
Fair value (gain)/loss on warrant liability
Fair Value Gain Loss on Warrant Liability
Fair value gain loss on warrant liability.
Payment of obligated non refundable cost contribution
Payment Of Obligated Non Refundable Cost Contribution
Payment of obligated non refundable cost contribution.
Others
Other Liabilities Recognised as of Acquisition Date
Other liabilities recognised as of acquisition date.
Reorganization following business combination
Reorganization Following Business Combination Shares
Reorganization following business combination shares.
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Property and equipment, net at end of period
Property and equipment, net at beginning of period
Property and equipment, net
Property, plant and equipment
Total property, plant and equipment
Per share value
Shares issued considering fair value of per share
Shares Issued Considering Fair Value of Per Share
Shares issued considering fair value of per share.
Reserve of exchange differences on translation
Cumulative translation adjustments
Operating activities
Cash flows from (used in) operating activities [abstract]
Number of wholly owned subsidiaries
Number Of Wholly Owned Subsidiaries
Number of wholly owned subsidiaries.
Intangible assets other than goodwill [member]
Intangible assets other than goodwill [member]
Disclosure Of Defined Benefit Plans [Line Items]
Disclosure of defined benefit plans [line items]
Intangible asset
Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised Intangible Asset
Deductible temporary differences for which no deferred tax asset is recognised intangible asset.
Euro
Euro Currency [Member]
Euro currency.
+5% USD
Five Percent Increase In U S D [Member]
Five Percent Increase In USD.
Future pensions increases
Actuarial assumption of expected rates of pension increases
Loss per share [abstract]
Loss per share [abstract]
Depreciation charge for the period
- Depreciation of right-of-use assets
Depreciation, right-of-use assets
Fair value loss on warrant liability (Share)
Fair Value Gain Loss on Warrant Liability Share
Fair value gain loss on warrant liability share.
Non-adjusting events after reporting period [axis]
Non-adjusting events after reporting period [axis]
Proceeds from the shares issued to CLA investors
Proceeds From Issuing Shares From Convertible Loan Agreement Investors
Proceeds from issuing shares from convertible loan agreement investors.
Aggregate amount of payments committed
Aggregate Amount Of Payments Committed
Aggregate amount of payments committed.
Cash and cash equivalents [abstract]
Trading Symbol
Trading Symbol
Actuarial assumption of mortality rates [member]
Mortality Assumptions
Ending Balance ( in shares)
Beginning Balance (in shares)
Equity Shares Outstanding
The number of equity shares outstanding.
Assumptions, increase
Percentage of reasonably possible increase in actuarial assumption
- (De)/Increase in trade payables
Adjustments for increase (decrease) in trade accounts payable
Foreign currency translation differences
Gains (losses) on exchange differences on translation of foreign operations, net of tax
Cash And Cash Equivalents and Short Term Financial Assets [Line Items]
Cash and cash equivalents and short term financial assets.
- De/(Increase) in other current assets
Adjustments for decrease (increase) in other current assets
Disclosure of information about defined benefit plans [abstract]
Disclosure of events after reporting period [text block]
Subsequent Events
EBAC Public and Private Warrants
Conditional Share Capital for EBAC Public and Private Warrants [Member]
Conditional share capital for ebac public and private warrants.
Retained earnings [member]
Accumulated losses
Weighted Average Exercise Price, Forfeited
Weighted average exercise price of share options forfeited in share-based payment arrangement
Outstanding shares expiration period
Outstanding Share Expiration Period
Outstanding share expiration period.
2024
Applicable Rate For Twenty Twenty Four [Member]
Applicable rate for twenty twenty four.
Group expects to contribute
Estimate of benefit payments expected to be paid from defined benefit plan
Other non-current assets
Other non-current assets
Treasury shares
Treasury shares [member]
Temporary difference, unused tax losses and unused tax credits [axis]
Temporary difference, unused tax losses and unused tax credits [axis]
Share capital
Issued capital
Total issued capital
Payroll Personnel Expense [Member]
Payroll personnel expense.
Payroll
Disclosure of detailed information about financial instruments [text block]
Schedule of Carrying Amounts of Financial Assets and Liabilities
Actuarial assumptions [member]
Actuarial assumptions [member]
Assets [member]
Schedule of Deductible Temporary Differences for which No Deferred Tax Asset is Recognised
Disclosure Of Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised Explanatory
Disclosure of deductible temporary differences for which no deferred tax asset is recognised explanatory.
Administration cost
Administration costs not reflected in return on plan assets, defined benefit plans
Administrative expenses
Administrative expenses
Administration cost
Net defined benefit liability (asset) [member]
Net defined benefit liability (asset) [member]
New Bonds and Similar Debt Instruments
Conditional Share Capital for New Bonds and Similar Debt Instruments [Member]
Conditional share capital for new bonds and similar debt instruments.
Number of group entities for consolidation
Number Of Group Entities For Consolidation
Number of group entities for consolidation.
Conversion of legacy oculis long-term financial debt into oculis ordinary shares
Conversion of Legacy Oculis Long-Term Financial Debt Into Oculis Ordinary Shares Value
Conversion of legacy oculis long-term financial debt into oculis ordinary shares value.
Entity Address, City or Town
Entity Address, City or Town
Issuance of ordinary shares under CLA ( in shares)
Issuance of Ordinary Shares Under CLA
Issuance of ordinary shares under cla.
Disclosure of Warrant Liabilities [Abstract]
Disclosure of warrant liabilities abstract.
Public & private warrants
Public and Private Warrants Recognised As of Acquisition Date
Public and private warrants recognised as of acquisition date.
Net cash inflow from financing activities
Cash flows from (used in) financing activities
Net cash flows from (used in) financing activities
Products and services [member]
Products and services [member]
Other
Other Currency [Member]
Statement Of Changes In Equity [Line Items]
Statement of changes in equity [line items]
2023 ESOP
Two Thousand Twenty Three Employee Stock Option Plan [Member]
Two thousand twenty three employee stock option plan.
Granted shares expiration period
Granted Shares Expiration Period
Granted shares expiration period.
Disclosure of quantitative information about right-of-use assets [line items]
Research and development expenses
Research and development expense
Research and Development Expenses
Research and development expenses
Group expects to contribute
Estimate of contributions expected to be paid to plan for next annual reporting period
Segment Information
Disclosure of geographical areas [text block]
Warrants
Warrants [member]
Capital band
Capital Band
Capital band.
INCOME AND EXPENSES
Disclosure Of Income And Expenses [Text Block]
Disclosure of income and expenses.
Commitments Related To Rennes University Collaboration Research Agreement [Member]
Commitments related to rennes university collaboration research agreement.
Commitments Related to Rennes University Collaboration Research Agreement
Schedule of Group Reportable Losses Maturity
Disclosure Of Group Reportable Losses Maturity Explanatory
Disclosure of group reportable losses maturity explanatory.
+5% EUR
Five Percent Increase In Euro [Member]
Five percent increase in Euro.
New lease
Additions to right-of-use assets
Men
Men [Member]
Men.
Functional or presentation currency [member]
Functional or presentation currency [member]
Commitments Related To Accure License Agreement [Member]
Commitments related to Accure license agreement.
Commitments Related to Accure License Agreement
Disclosure of quantitative information about right-of-use assets [table]
ICELAND
Iceland
Measurement [axis]
Weighted-average number of shares used to compute loss per share basic (as restated)
Weighted Average Shares Restated
Weighted average shares restated.
Summary of Cash Balances Held at Banks and in Currencies
Summary Of Cash And Cash Equivalents Table [Text Block]
cash and cash equivalents table.
Conversion of Legacy Oculis ordinary shares and treasury shares into Oculis ordinary shares, shares
Conversion of Legacy Oculis ordinary shares and treasury shares into Oculis ordinary shares ( in shares)
Conversion Of Legacy Oculis Ordinary Shares And Treasury Shares Into Oculis Ordinary Shares
Conversion of legacy oculis ordinary shares and treasury shares into oculis ordinary shares.
Declared date.
Declared date
Declared Date
Issued capital, preference shares
Issued capital, preference shares
French Retirement Plan
French Retirement Plan [Member]
French Retirement Plan.
Working capital adjustments:
Working Capital Adjustments [Abstract]
Working capital adjustments.
Proceeds from issuing shares
Proceeds from the shares issued to PIPE investors
Proceeds from issuing shares
Disclosure of basis of preparation and changes to group accounting policies.
Disclosure Of Basis Of Preparation And Changes To Group Accounting Policies [Table]
Disclosure Of Basis Of Preparation And Changes To Group Accounting Policies [Table]
Warrant liabilities, Ending Balance
Warrant liabilities, Beginning Balance
Warrant liabilities
Current warrant liability
Entity Central Index Key
Entity Central Index Key
PIPE and CLA Financing
P I P E and C L A Financing [Member]
PIPE and CLA financing.
Share-based Compensation
Share Based Payment
Disclosure of share-based payment arrangements [text block]
Shareholders exercised their right to redeem amount
Shareholders Exercised Their Right To Redeem Amount
Shareholders exercised their right to redeem amount.
Presentation of leases for lessee [abstract]
Disclosure Of Components Of Net Benefit Expense Explanatory
Disclosure of components of net benefit expense explanatory.
Summary of Components of Net Benefit Expense
Commitments Related To Novartis License Agreement [Member]
Commitments related to Novartis license agreement.
Commitments Related To Novartis License Agreement
Weighted Average Exercise Price, Outstanding beginning balance
Weighted Average Exercise Price, Outstanding ending balance
Weighted average exercise price of share options outstanding in share-based payment arrangement
Disclosure of transactions between related parties [table]
Disclosure of other current assets [text block]
Summary of Other Current Assets
Tax losses in Switzerland
Total
Unused tax losses for which no deferred tax asset recognised
Document Registration Statement
Document Registration Statement
Reorganization
Reorganization
Decrease Through Reorganization
Decrease through reorganization.
Unused Tax Losses
Unused tax losses [member]
Subclassifications of assets, liabilities and equities [abstract]
Weighted Average Exercise Price, Earnout Option Granted
Weighted Average Exercise Price Of Share Earnout Options Granted In Share-based Payment Arrangement
Weighted average exercise price of share earnout options granted in share-based payment arrangement
Par value per share
Par value per share
Increases license agreement payment
Increase (decrease) through transfers and other changes, intangible assets other than goodwill
Total increase (decrease) through transfers and other changes, intangible assets other than goodwill
Business combinations [axis]
Business combinations [axis]
Corporate information.
Corporate Information [Abstract]
Schedule of Sensitivity Changes in Exchange Rate
Sensitivity analysis for types of market risk [text block]
Total non-current liabilities
Non-current liabilities
Disclosure of non-adjusting events after reporting period [line items]
Ordinary shares [Member]
Equity [member]
Equity [member]
- Changes in receivables/payables from/to related parties
Adjustments For Changes In Receivables Payables From To Related Parties
Adjustments for changes in receivables payables from to related parties.
Capitalization of transaction costs
Description Of Accounting Policy Of Capitalization Of Transaction Costs Explanatory
Description of accounting policy of capitalization of transaction costs explanatory.
Changes in the Fair Value of Plan Assets
Disclosure of fair value of plan assets [text block]
Earnout period end date
Earnout Period End Date
Earnout period end date.
Number of reporting segments
Number Of Reporting Segments
Number of reporting segments.
Fixed term bank deposits maturity term
Fixed Term Bank Deposits Maturity Term
Fixed term bank deposits maturity term.
Disclosure other current assets and accrued income additional information details.
Disclosure other current assets and accrued income additional information details [table]
Impact of plan changes
Gains (losses) arising from settlements, defined benefit plans
Losses (gains) arising from settlements, defined benefit plans
C1a Series Preference Shares
Series C1a Preference Shares [Member]
Series C1a preference shares.
SARs
Stock Appreciation Rights [Member]
Stock Appreciation Rights.
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement
Weighted average exercise price issued and exercised beginning balance
Weighted average exercise price issued and exercised ending balance
Disclosure Of Operating Segments [Line Items]
Disclosure of operating segments [line items]
Supplementary Retirement Savings [Member]
Supplementary retirement savings.
Supplementary Retirement Savings
Number of warrant exercised
Number of Warrant Exercised
Number of warrant exercised
Foreign currency exchange gain (loss)
Currency exchange gain (loss)
Net foreign exchange gain (loss)
Impact on loss
European biotech acquisition corporation private warrants
European Biotech Acquisition Corporation Private Warrants
European Biotech Acquisition Corporation Private Warrants
Project management fee
Project Management Fee
Project management fee.
Less net assets of EBAC
Net assets
Identifiable assets acquired (liabilities assumed)
Net identifiable assets acquired (liabilities assumed)
Currency in which information is displayed [axis]
Currency in which information is displayed [axis]
Weighted average share price at the date of grant
Weighted average grant date fair value per share
Weighted average share price, share options granted
- De/(Increase) in accrued income
Adjustments for decrease (increase) in accrued income other than contract assets
Entity Registrant Name
Entity Registrant Name
Schedule of Potentially Dilutive Securities
Schedule Of Potential Dilutive Effect Not Included In Calculation Of Diluted Earnings Per Share [Text Block]
Schedule of potential dilutive effect not included in calculation of diluted earnings per share.
Actuarial assumption of expected rates of salary increases [member]
Future Salary Increase
Schedule of Accrued Expenses and Other Payables
Disclosure Of Detailed Information About Accrued Expenses And Other Payables Explanatory
Disclosure of detailed information about accrued expenses and other payables explanatory.
Payment for purchase of property and equipment, net
Purchase of property, plant and equipment, classified as investing activities
Purchase of property, plant and equipment
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
Total
Actuarial gain (loss) on post-employment benefit obligations
Actuarial gains/(losses) of defined benefit plans
Warrants expiration date.
Warrants expiration date
Warrants Expiration Date
Expected return
Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense
Increase (decrease) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense
At fair value [member]
Fair Value
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Table]
Disclosure of terms and conditions of share-based payment arrangement [table]
Attribution of expenses by nature to their function [axis]
Attribution of expenses by nature to their function [axis]
Potential risk in tax losses due in 2030
Unused Tax Losses Due in Future
Unused tax losses due in future.
Foreign exchange differences spread over period
Deferred Tax Assets Foreign Exchange Differences Spread Over Period
Deferred tax assets foreign exchange differences spread over period.
Total Liabilities
Liabilities
Liabilities at beginning of period
Liabilities
Liabilities at end of period
Foreign currency exchange (loss) gain
Gains (losses) on exchange differences on translation of foreign operations, before tax
The disclosure of estimated useful lives of property plant and equipment explanatory.
Schedule Of Estimated Useful Lives Of Property Plant And Equipment Explanatory
Schedule of Useful Life of Property Plant and Equipment
Disclosure of changes in accounting estimates [abstract]
Increase of the warrant liability
Increase Decrease In Warrant Liability
Increase decrease in warrant liability.
Interest income (expense)
Interest income
Vesting period
Share Based Payment Award Vesting Period
Share based payment award vesting period.
Earnout shares
Dilutive Effect Of Earnout Shares
Dilutive effect of earnout shares.
Restricted shares awards, shares
Restricted Shares Awards Issued During Period Shares
Restricted shares awards issued during period shares.
Major components of tax expense (income) [abstract]
Applicable rate for converting mandatory savings
Defined Benefit Plan Applicable Rate For Converting Mandatory Savings
Defined benefit plan applicable rate for converting mandatory savings.
Transaction costs
Transaction Costs
Transaction costs.
Transaction costs
Effect of other items
Effect Of Other Items
Effect of other items.
Entity Current Reporting Status
Entity Current Reporting Status
Previously Reported
Previously stated [member]
Effect of foreign exchange rate changes
Effect of exchange rate changes on cash and cash equivalents
EBAC Sponsor Class B
E B A C Sponsor Class B [Member]
EBAC sponsor class B.
Granted SARs expiration period
Granted Stock Appreciation Rights Expiration Period
Granted stock appreciation rights expiration period.
Entity's total for business combinations [member]
Entity's total for business combinations [member]
Shares outstanding prior to Business Combination
Shares outstanding prior to business combination
Shares outstanding prior to business combination
Disclosure Other Current Assets And Accrued Income Additional Information Details Line Items
Disclosure - Other Current Assets and Accrued Income - Additional Information (Details) [Line Items]
Disclosure Other Current Assets And Accrued Income Additional Information Details [Line Items]
- Fair value adjustment on warrant liabilities
- Fair value adjustment on warrant liabilities
Adjustments For Fair Value Adjustment On Warrant Liabilities
Adjustments For Fair Value Adjustment On Warrant Liabilities
Gain (loss) from revaluation of long-term liability.
Gain Loss From Revaluation of Long Term Liability
Gain (loss) from revaluation of Series C long-term liability
Private warrants
Dilutive Effect Of Private Warrants
Dilutive effect of private warrants.
Assumptions, period increase
Period Of Reasonably Possible Increase In Actuarial Assumption
Period of reasonably possible increase in actuarial assumption.
Stock options exercised, shares
Shares Issued During Period Stock Option Exercised
Shares issued during period stock option exercised.
Issuance of ordinary shares
Issuance of Ordinary Shares
Issuance of ordinary shares.
Sponsors
Sponsors [Member]
Sponsors.
Additional redemption of shares
Additional Redemption of Shares
Additional Redemption of Shares
Personnel Expense
Personnel Expense [Member]
Personnel expense.
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Table]
Disclosure of sensitivity analysis for actuarial assumptions [table]
Additional upfront fee payable upon reaching milestone
Additional Upfront Fee Payable Upon Reaching Milestone
Additional upfront fee payable upon reaching milestone.
Disclosure of range of exercise prices of outstanding share options [table]
Estimated interest rate updated based on Swiss interest environment
Defined Benefit Plan Estimated Interest Rate Updated Based On Swiss Interest Environment
Defined benefit plan estimated interest rate updated based on swiss interest environment.
Restricted Stocks [Member]
Restricted stocks member.
Restricted Stock
Capitalized transaction costs
Capitalized Transaction Costs
Capitalized transaction costs.
Restricted stock awards
Restricted Stock Awards
Restricted stock awards.
Issuance of ordinary shares to non-redeemed shareholders, shares
Issuance of Ordinary Shares to Non-Redeemed Shareholders
Issuance of ordinary shares to non-redeemed shareholders.
Current Fiscal Year End Date
Current Fiscal Year End Date
Classes of property, plant and equipment [axis]
Classes of property, plant and equipment [axis]
Auditor Name
Number of shares
Beginning balance, shares
Ending balance, shares
Number of shares outstanding
Disclosure of financial liabilities [abstract]
Classes of assets [axis]
Intangible assets
Description of accounting policy for intangible assets other than goodwill [text block]
Aggregated measurement [member]
Applicable Rate For Twenty Twenty Three [Member]
Applicable rate for twenty twenty three.
2023
Cumulative translation adjustment
Reserve of exchange differences on translation [member]
Transaction costs related to the public offering
Transaction Costs Related to The Public Offering Value
Transaction costs related to the public offering value.
Current income tax expense
Current income tax (expense) / benefit
Current tax expense (income)
Entity Ex Transition Period
Entity Ex Transition Period
Earnout options
Dilutive Effect Earnout Options
Dilutive effect earnout options.
-5% HKD
Five Percent Decrease In H K D [Member]
Five Percent Decrease In HKD.
Corporate information.
Disclosure Of Corporate Information [Text Block]
Corporate Information
Potential number of shares issued from share based payment transactions
Potential Number Of Shares Issued From Share Based Payment Transactions
Potential number of shares issued from share based payment transactions.
Tax effect of tax losses
Effect of unrecorded tax losses
Effect of unrecorded tax losses
B Series Preferred Shares And C Series Preferred Shares
Series B Preferred Shares And Series C Preferred Shares [Member]
Series B preferred shares and Series C preferred shares.
Transaction costs for issuance of preferred shares, classified as liabilities/capital increase
Transaction Costs For Issuance Of Preferred Shares Classified As Liabilities Capital Increase
Transaction costs for issuance of preferred shares classified as liabilities capital increase.
Additional payment on milestones reached
Additional Payment Upon Milestones Reached
Additional payment upon milestones reached.
Total tax expense
Total tax expense
Income tax expense
Tax expense (income)
Tax income (expense)
Income tax expense
Potential issuance of equity through share based payment transactions
Potential Issuance Of Equity Through Share Based Payment Transactions
Potential issuance of equity through share based payment transactions.
Laboratory Equipment
Laboratory Equipment [Member]
Laboratory equipment.
Trade payables
Trade and other current payables
Total trade and other current payables
Trade payables
Earnout options granted expiration period
Earnout Options Granted Shares Expiration Period
Earnout options granted shares expiration period.
Disclosure Of Financial Liabilities [Table]
Disclosure of financial liabilities [table]
Product development related expenses
Accrued Research And Development Expense Current
Accrued R&D expense Current.
Accrued R&D expense
Maturity Year Four [Member]
Maturity year four.
2028
Intangible Assets
Disclosure of intangible assets [text block]
Reserve for share-based payment
Reserve of share-based payments [member]
Range [axis]
Exercise prices of the outstanding options
Exercise price of outstanding share options
Exercise prices of the outstanding awards
Restated [Member]
Currently stated [member]
Accrued employer contribution
Accrued Employer Contribution
Accrued employer contribution.
Schedule of Financial Instruments Except Long Term Financial Debt and Lease Liabilities
Disclosure of maturity analysis for non-derivative financial liabilities [text block]
Gross carrying amount [member]
Acquisition cost
Conversion of Legacy Oculis long-term financial debt into Oculis ordinary shares ( in shares)
Conversion Of Legacy Oculis Long-Term Financial Debt Into Oculis Ordinary Shares
Conversion of legacy oculis long-term financial debt into oculis ordinary shares.
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
Actuarial loss of defined benefit pension liabilities
Demographic assumptions
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans
Cumulative effect at date of initial application [axis]
Cumulative effect at date of initial application [axis]
Earnout consideration is subject to forfeiture target one
Earnout consideration is subject to forfeiture target one
Earnout consideration is subject to forfeiture target one.
- Interest expense on Series B and C preferred shares
Adjustments for interest expense
Other comprehensive profit/(loss):
Other Comprehensive Loss [Abstract]
Other comprehensive loss.
Other current assets, excluding prepaids
Total
Other current assets
Other current assets
Summary of Long -Term Financial Debt
Summary Of Long Term Financial Liabilities Explanatory
Summary of long -term financial liabilities explanatory.
Series B1
Series B1 Preferred Shares [Member]
Series B1 Preferred Shares [Member]
Warrant liabilities
Description of accounting policy for warrants [text block]
Number of warrants exercised
Exercise of public and private warrants (Share)
Exercise Of Public And Private Warrants Share
Exercise of public and private warrants share,
Other Operating Expenses
Other Operating Expenses [Member]
Other operating expenses.
Liabilities [member]
Liabilities [member]
Amount of merger and listing expense
Merger and listing expense
Merger and listing expense
Merger and listing expense
Entity Voluntary Filers
Entity Voluntary Filers
Issuance of shares in connection with reduction liability
Issuance Of Shares In Connection With Reduction Liability
Issuance of shares in connection with reduction liability.
Changes in Present Value of Defined Benefit Obligation
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]
Accumulated Depreciation
Accumulated depreciation and amortisation [member]
Preferred dividend payment interest
Preferred Dividend Interest Payment
Preferred dividend interest payment.
Disclosure Of Intangible Assets [Table]
Disclosure of detailed information about intangible assets [table]
Number of Individuals
Numbre of Individual
Financial liabilities
Beginning balance
Ending balance
Financial liabilities
Potential number of shares issued in connection with exercise of option rights or other equity linked instruments
Potential Number Of Shares Issued In Connection With Exercise Of Option Rights or Other Equity Linked Instruments
Potential number of shares issued in connection with exercise of option rights or other equity linked instruments.
Swiss Franc
Swiss Franc Currency [Member]
Swiss Franc currency.
Non-refundable upfront fee paid
Non Refundable Upfront Fee Paid
Non refundable upfront fee paid.
Redemption option upon amount equivalent to investors investment interest
Redemption Option Upon Amount Equivalent To Investors Investment Interest
Redemption option upon amount equivalent to investors investment interest.
Reserve for share-based payment
Reserve of share-based payments
Disclosure Of Defined Benefit Plans [Table]
Disclosure of defined benefit plans [table]
Diluted Loss per share
Diluted earnings per share [abstract]
Financial instruments
Description of accounting policy for financial instruments [text block]
Total consideration transferred
Consideration transferred, acquisition-date fair value
Number of shares in commercial register
Number Of Shares In Commercial Register
Number of shares in commercial register.
Disclosure of accrued income explanatory.
Disclosure Of Accrued Income Explanatory
Summary of Accrued Income
Reduction in cash and cash equivalents
Reduction In Cash and Cash Equivalents
Reduction In Cash and Cash Equivalents
Schedule of Right-of-use Assets
Disclosure of quantitative information about right-of-use assets [text block]
Grantee contributions for restricted stock issuance
Grantee Contributions For Restricted Stock Issuance
Grantee contributions for restricted stock issuance.
Net debt as of December 31, 2020
Net debt
Net debt beginning balance
Net debt ending balance
Book value of long term financial debt
Fair value adjustment on warrant liabilities
Fair value adjustment on warrant liabilities
Fair Value Adjustment on Warrant Liabilities
Fair value adjustment on warrant liabilities.
Short-term financial assets
Current financial assets
Total current financial assets
FX revaluation
F X Revaluation
FX revaluation.
Earnout consideration is subject to forfeiture target two
Earnout consideration is subject to forfeiture Target Two
Earnout consideration is subject to forfeiture Target Two.
Non cash adjustments:
Adjustments to reconcile profit (loss) [abstract]
Disclosure of research and development commitments explanatory.
Disclosure Of Research And Development Commitments Explanatory
Schedule of Research and Development Commitments
Redemption option amount equivalent to investors investment accrued dividend and compound interest rate
Redemption Option Amount Equivalent To Investors Investment Accrued Dividend And Compound Interest Rate
Redemption option amount equivalent To investors investment accrued dividend and compound interest rate.
Issuance of shares in connection with warrant exercises ( in shares)
Issuance of Shares in Connection with Warrant Exercises
Issuance of shares in connection with warrant exercises.
Share issue related cost
Issuance of shares
Foreign currency transactions
Description of accounting policy for foreign currency translation [text block]
Disclosure Of Basis Of Preparation And Changes To Group Accounting Policies [Abstract]
Disclosure of basis of preparation and changes to group accounting policies.
Share-based compensation expense
Increase (decrease) through share-based payment transactions, equity
Mandatory Retirement Savings [Member]
Mandatory retirement savings.
Mandatory Retirement Savings
Deemed interest accrued expense
Deemed Interest Accrued Expense
Deemed interest accrued expense.
Equity attributable to equity holders of the parent
Equity [abstract]
+5% ISK
Five Percent Increase In Islandic Krona [Member]
Five percent increase in ISK.
Weighted average grant date fair value of SARs granted
Weighted average share price
Percentage of capitalized transaction costs for new shares
Percentage of Capitalized Transaction Costs for New Shares
Percentage of capitalized transaction costs for new shares.
Office - IT Tools
Office equipment [member]
Major business combination [member]
Major Business Combination
Additional shares forfeited
Additional Shares Forfeited
Additional shares forfeited.
Maximum
Top of Range
Top of range [member]
Deferred tax liabilities
Deferred income tax liabilities
Deferred tax liabilities
EBAC Sponsor Class A
E B A C Sponsor Class A [Member]
EBAC sponsor class A.
Proceeds from sale of shares in public offering ( in shares)
Proceeds from Sale of Shares in Public Offering
Proceeds from sale of shares in public offering.
Warrant liabilities at fair value.
Warrant liabilities at fair value
Warrant Liabilities at Fair Value
Items that will not be reclassified to profit or loss
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
Restricted shares awards ( in shares)
Restricted Shares Awards, Shares
Restricted shares awards, shares.
Schedule of Quantitative Sensitivity Analysis for Significant Assumptions
Disclosure of sensitivity analysis for actuarial assumptions [text block]
Conversion of Legacy Oculis long-term financial debt into Oculis ordinary shares
Conversion Of Legacy Oculis Long-Term Financial Debt Into Oculis Ordinary Value
Conversion of legacy oculis long-term financial debt into oculis ordinary value.
Level 2
Level 2 of fair value hierarchy [member]
Disclosure of Basis of Preparation [Abstract]
Disclosure of basis of preparation.
Interest received
Interest received, classified as operating activities
Ordinary shares [member]
Common Shares
Ordinary Shares
Others
Other Country [Member]
Other country member.
Impairment of non-financial assets
Description of accounting policy for impairment of non-financial assets [text block]
Other non-current assets
Other non-current financial assets
Profit or loss [abstract]
Earnings per share [abstract]
Statistical Measurement
Statistical Measurement [Domain]
Shareholders' Equity [Abstract]
Shareholders' equity abstract.
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]
Schedule of Weighted-Average Assumptions for Black-Scholes Option-Pricing Model Used
Number of Options, Earnout Option Granted
Number Of Share Earnout Options Granted In Share-based Payment Arrangement
Number of share earnout options granted in share-based payment arrangement.
Disclosure Of Changes In Accounting Estimates [Line Items]
Disclosure of changes in accounting estimates [line items]
EQUITY AND LIABILITIES
Equity and liabilities [abstract]
Prepaid and other CMC, research and clinical expenses
Prepaid And Other C M C Research And Clinical Expenses
Prepaid and other cmc, research and clinical expenses.
Document Period End Date
Document Period End Date
Statistical Measurement
Statistical Measurement [Axis]
Disclosure of non-adjusting events after reporting period [table]
Defined benefit plan, plan assets, insurance coverage parentage
Defined Benefit Plan Plan Assets Insurance Coverage Parentage
Defined benefit plan, plan assets, insurance coverage parentage.
Analytical Method Validation [Member]
Analytical Method Validation [Member]
Analytical method validation.
Group accounting
Description Of Accounting Policy Of Group Accounting Explanatory
Description of accounting policy of group accounting explanatory.
Defined benefit pension liabilities
Net defined benefit liability
Financial Instruments / Risk Management
Disclosure of financial instruments [text block]
Percentage of project management fee
Percentage Of Project Management Fee
Percentage of project management fee.
Non-adjusting events after reporting period [member]
Non-adjusting events after reporting period [member]
Ordinary shares owned percentage
Owned Of Common Shares Percentage
Owned of common shares percentage.
Finance result
Finance income (cost)
Currency exchange partially offset by net gain from revaluation of USD cash balances
Currency Exchange Partially Offset By Net Gain From Revaluation Of U S D Cash Balances
Currency exchange partially offset by net gain from revaluation of USD cash balances.
Eligible Costs
Eligible Costs
Eligible costs.
Lease payments for the period
Cash outflow for leases
Number of SARs, Granted
Number Of Stock Appreciation Rights Granted In Sharebased Payment Arrangement
Number of stock appreciation rights granted in sharebased payment arrangement.
Cash And Cash Equivalents and Short Term Financial Assets [Table]
Cash and cash equivalents and short term financial assets.
Accrued transaction costs
Accrued Transaction Costs Recognised as of Acquisition Date
Accrued transaction costs recognised as of acquisition date.
Potential number of shares issued in connection with exercise of warrants
Potential Number Of Shares Issued in Connection with Exercise of Warrants
Potential number of shares issued in connection with exercise of warrants.
Share Based Compensation Personnel Expense [Member]
Share based compensation personnel expense.
Share-based Compensation
Redemption option amount equivalent to investors investment accrued dividend and compound interest amount
Redemption Option Amount Equivalent To Investors Investment Accrued Dividend And Compound Interest Amount
Redemption option amount equivalent To investors investment accrued dividend and compound interest amount.
Proceeds from stock options exercised
Proceeds from exercise of options
Warrant Liabilities
Disclosure of Warrant Liabilities Explanatory
Disclosure of Warrant Liabilities Explanatory
SWITZERLAND
Switzerland
Subscription price per share
Subscription Price Per Share
Subscription price per share.
Actuarial assumption of demographic assumptions.
Actuarial assumption of demographic assumptions
Demographic assumptions
Interest paid on lease liabilities
Interest Paid On Lease Liabilities Classified As Operating Activities
Interest paid on lease liabilities classified as operating activities.
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
Disclosure of leases [text block]
Licences [member]
Licences [member]
Redemption price per share
Redemption Price Per Share
Redemption Price Per Share
Taxes paid
Income taxes paid, classified as operating activities
Taxes paid
Defined benefit obligation
Defined benefit obligation, at present value
Defined benefit obligation
Defined benefit obligation at December 31,
Defined benefit obligation at 1 January
Defined benefit obligation at December 31,
Defined benefit obligation at 1 January
Exercised shares expiration period.
Exercised Shares Expiration Period
Exercised shares expiration period
Levels of fair value hierarchy [axis]
Levels of fair value hierarchy [axis]
Earnout consideration share price target three.
Share price target three
Earnout consideration share price target Three
Antidilutive instruments [member]
Number of Options, Forfeited
Number of share options forfeited in share-based payment arrangement
Current prepayments and current accrued income including current contract assets [abstract]
- Post-employment benefits
Adjustments for increase (decrease) in employee benefit liabilities
European Biotech Acquisition Corporation
European Biotech Acquisition Corporation [Member]
European Biotech Acquisition Corporation.
Principal payment of lease obligation
Payments of lease liabilities, classified as financing activities
Payments of lease liabilities
Current service cost
Current service cost, defined benefit plans
Current service cost
Merger and Listing Expense
Merger and Listing Expense Operating Expenses Member
Merger and listing eExpense operating expenses.
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption
Decrease / (increase) from actual defined benefit obligation
- Payroll expenses related to restricted stock
Adjustments For Payroll Expenses Related To Restricted Stock
Adjustments for payroll expenses related to restricted stock.
- Share-based compensation expense
Adjustments for share-based payments
Foreign exchange revaluation
Accrued income FX revaluation.
Accrued Income FX Revaluation
U.S Retirement Plan
U S Retirement Plan [Member]
U.S Retirement Plan.
Non-current
Long-term lease liabilities
Non-current lease liabilities
Newly issued restricted shares
Additional Information About Newly Issued Restricted Shares Of Business Combination
Additional information about newly issued restricted shares of business combination.
Issuance of Shares in connection with increase in cash
Issuance Of Shares In Connection With Increase In Cash
Issuance of shares in connection with increase in cash.
Number of other equity instruments exercised restricted shares
Number of other equity instruments exercised or vested in share-based payment arrangement
Series B Preference Shares [Member]
Series B preference shares.
B Series Preference Shares
Series B Shares
Total
Key management personnel compensation
Grant income
Grant Income
Grant income.
Weighted average remaining contractual life of SARs outstanding
Weighted average remaining contractual life of other equity instruments outstanding in share-based payment arrangement
Weighted average remaining contractual life of other equity instruments outstanding in share-based payment arrangement.
Entity Address, Postal Zip Code
Entity Address, Postal Zip Code
Entity Interactive Data Current
Entity Interactive Data Current
Restricted Stock Awards [Member]
Restricted stock awards.
Restricted Stock Awards
Disclosure Of Intangible Assets [Line Items]
Disclosure of detailed information about intangible assets [line items]
Employer contributions
Addition of US lease
Addition of Lease
Addition of lease.
TOTAL EQUITY AND LIABILITIES
Equity and liabilities
Earnout consideration
Description of accounting policy for earnout consideration [Text block]
Description of accounting policy for earnout consideration.
Actuarial assumptions [axis]
Actuarial assumptions [axis]
Entity Well-known Seasoned Issuer
Entity Well-known Seasoned Issuer
-5% ISK
Five Percent Decrease In Islandic Krona [Member]
Five percent decrease in ISK.
Disclosure Of Financial Liabilities [Line Items]
Disclosure of financial liabilities [line items]
Interest expense on lease liabilities
Interest expense for the period
Interests on lease liabilities
Entity Incorporation, State or Country Code
Entity Incorporation, State or Country Code
Taxes at weighted average income tax.
Taxes at Weighted Average Income taxes
Taxes at weighted average income tax
Iceland Pension
Iceland Pension [Member]
Iceland Pension.
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Items that may be reclassified subsequently to profit or loss
Depreciation Of Right Of Use Assets Operating Expenses [Member]
Depreciation of right of use assets operating expenses.
Depreciation of Right-of-Use Assets
Schedule of Finance Result
Disclosure of finance income (cost) [text block]
Treasury shares cancelled
Cancellation of treasury shares
Cancellation of treasury shares1
Cancellation of treasury shares1
Weighted Average Exercise Price of SARs, Granted
Weighted Average Exercise Price Of Stock Appreciation Rights Granted In Sharebased Payment Arrangement 2019
Weighted average exercise price of stock appreciation rights granted In sharebased payment arrangement 2019.
Foreign currency translation differences recycling
Reclassification of foreign exchange impact
Foreign currency translation differences recycling
Reclassification adjustments on foreign currency translation differences recycling
Reclassification adjustments on foreign currency translation differences recycling.
Cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period
Cash and cash equivalents
Total cash and cash equivalents
Basic, loss for the period attributable to equity holders
Basic net loss per share for the period, ordinary shares
Basic earnings (loss) per share
Total basic earnings (loss) per share
Liquidity Risk
Liquidity risk [member]
Proceeds from exercises of warrants
Proceeds from exercise of warrants
VAT receivable
Current value added tax receivables
PIPE Financing
P I P E Financing [Member]
P I P E financing.
Local Phone Number
Local Phone Number
Board of directors
Board of directors [Member]
Board of directors
Carrying amount [member]
Carrying amount [member]
Operating Expenses
Operating Expenses [Member]
Operating expenses.
Statement Of Changes In Equity [Table]
Statement of changes in equity [table]
Total finance expense
Finance expense
Finance costs
2024
Expected Payment For Two Thousand Twenty Four [Member]
Expected payment for two thousand twenty four.
Current
Short-term lease liabilities
Current lease liabilities
FX revaluation
Lease Liabilities Foreign Currency Revaluation
Lease liabilities, foreign currency revaluation.
Disclosure of Retroactively Restated Number of Shares Explanatory
Disclosure of Retroactively Restated Number of Shares Explanatory
Disclosure of retroactively restated number of shares explanatory.
External Service Providers Operating Expenses [Member]
External service providers operating expenses.
External Service Providers
Critical Accounting Estimates And Judgments
Disclosure of accounting judgements and estimates [text block]
Summarizes the Movement of Intangibles Assets
Disclosure of detailed information about intangible assets [text block]
US Dollar
U S Dollar Currency [Member]
US Dollar currency.
Fair value of restricted stock issued
Fair Value Of Restricted Stock Issued
Fair value of restricted stock issued.
Operating expenses
Operating expenses
Total Operating Expenses
Operating expense
- Non-realized foreign exchange differences
Adjustments for unrealised foreign exchange losses (gains)
Share number of outstanding public and private warrants, Beginning Balance (Share)
Share number of outstanding public and private warrants, Ending Balance (Share)
Number Of Outstanding Warrants Share
Number of outstanding warrants share.
Transfers between levels
Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity's own equity instruments
Disclosure of contingent liabilities [abstract]
Schedule of Property and Equipment, Net Useful Life
Disclosure of detailed information about property, plant and equipment [text block]
Document Annual Report
Document Annual Report
Exercise of public warrants per share
Issuance Of Common Stock Upon Exercise Of Public Warrants Per Share
Issuance of common stock upon exercise of public warrants per share.
Increase (decrease) through transaction costs.
Increase Decrease Through Transaction Costs
Transaction costs
Number of exercised warrants
Number Of Warrants Exercised
Number of warrants exercised.
- Depreciation of property and equipment
Adjustments for depreciation expense
Fair value of equity consideration issued by the Company
Acquisition-date fair value of total consideration transferred [abstract]
CLA
Convertible Loan Agreements [Member]
Convertible loan agreements.
Transaction costs for issuance of preferred shares capital increase decrease.
Transaction Costs For Issuance Of Preferred Shares Capital Increase Decrease
Transaction costs
Cash and Cash Equivalents and Short-Term Financial Assets
Disclosure Of Cash And Cash Equivalents and Short Term Financial Assets Explanatory
Disclosure of cash and cash equivalents and short term financial assets explanatory.
Total
Commitments for external research projects net
Commitments For External Research Projects Net
Commitments for external research projects net.
Potential number of shares issued from conversion of debt instruments
Potential Number Of Shares Issued From Conversion Of Debt Instruments
Potential number of shares issued from conversion of debt instruments.
Ordinary shares owned
Owned Of Common Shares
Owned of common shares.
Disclosure Of Share Capital Share Premium And Treasury Shares [Abstract]
Disclosure of share capital, share premium and treasury shares.
Discount rate
Actuarial assumption of discount rates
Assumption of discount rates
Assumptions, period decrease
Period Of Reasonably Possible Decrease In Actuarial Assumption
Period of reasonably possible decrease in actuarial assumption.
Other payables
Other current liabilities
BCA
Business Combination Agreement [Member]
Business combination agreement.
Diluted, loss for the period attributable to equity holders
Diluted net loss per share for the period, ordinary shares
Diluted earnings (loss) per share
Total diluted earnings (loss) per share
Earnout Options
Conditional Share Capital For Earnout Options [Member]
Conditional share capital for earnout options.
Reimbursement of development related cost
Reimbursement Of Development Related Cost
Reimbursement of development related cost.
Lower/higher of net loss
Increase (Decrease) in Profit Loss
Increase (decrease) in profit loss.
Loss for the period
Loss for the period
Profit (loss)
Warrant liabilities, Beginning Balance
Warrant liabilities, Ending Balance
Warrant Liabilities
Warrant liability
Commitments and Contingencies
Disclosure of commitments and contingent liabilities [text block]
Commencing period
Commencing Period
Commencing period.
Restricted share
Restricted Share Price
Restricted share price.
Total gross proceeds
Proceeds from sale of shares in public offering
Proceeds from issue of ordinary shares
Disclosure of Basis of Preparation [Line Items]
Disclosure Of Basis Of Preparation And Changes To Group Accounting Policies [Line Items]
Disclosure of basis of preparation and changes to group accounting policies.
Public Offering
Public offering [Member]
Public offering [Member]
Increase in share capital
Increase in Share Capital
Increase in share capital.
Long-term financial debt
Other non-current financial liabilities
Beginning balance
Ending balance
Long-term financial debt related to preferred shares/accrued dividend
Reimbursed costs
Reimbursed Costs
Reimbursed costs.
Redemption of shares
Redemption of Shares
Redemption of Shares
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Present value of defined benefit obligation [member]
Present Value of Defined Benefit Obligation
Total
Deductible temporary differences for which no deferred tax asset is recognised
Document Financial Statement Error Correction
Document Financial Statement Error Correction [Flag]
Hong Kong
Hong Kong Retirement Plan [Member]
Hong Kong retirement plan.
Warrant Liabilities
Warrant Liabilities [Member]
Warrant Liabilities.
Indexation for the period
Right-of-use assets, increase (decrease) in revaluation surplus
Indexation for the period
Retained earnings
Total retained earnings
Accumulated losses
City Area Code
City Area Code
Number of restricted stocks granted and exercised during the year
Number Of Other Equity Instruments Granted And Exercised In Share Based Payment Arrangement
Number of other equity instruments granted and exercised in share based payment arrangement.
Transactions costs related to equity issuance in public offering
Transactions costs related to equity issuance in public offering
Transactions Costs Related To Equity Issuance In Public Offering
Transactions costs related to equity issuance in public offering.
Accrued income
Balance as of January 1,
Balance as of December 31,
Accrued income including contract assets
Total accrued income including contract assets
Summary of Principal Assumptions used in Determining Pension Benefit Obligations for Group's Plan
Disclosure Of Principal Assumptions Used For Determining Pension Benefit Obligations For Group Plan Explanatory
Disclosure of principal assumptions used for determining pension benefit obligations for group plan explanatory.
Non-current liabilities
Non-current liabilities [abstract]
Leases
Description of accounting policy for leases [text block]
Document Information [Line Items]
Document Information [Line Items]
Issuance of ordinary shares to sponsor, shares
Issuance of Ordinary Shares to Sponsor
Issuance of ordinary shares to sponsor.
- Financial result
Adjustments For Net Financial Result
Adjustments for net financial result.
Schedule of Reconciliation of Profit (Loss) Multiplied by Weighted Average Applicable Tax Rate
Disclosure Of Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates Explanatory
Disclosure of reconciliation of accounting profit multiplied by applicable tax rates explanatory.
Disclosure of geographical areas [abstract]
Total
Actuarial gain on obligation
Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans
On obligation
Prepaid general and administrative expenses
Current prepaid expenses
Disclosure of effect of changes in foreign exchange rates [text block]
Schedule of Sensitivity Changes in Exchange Rate
Schedule of Loss Per Share
Earnings per share [text block]
Divdend yield
Expected dividend as percentage, share options granted
Property, plant and equipment useful life
Useful life measured as period of time, property, plant and equipment
Capital Band
Capital Band [Member]
Capital Band.
Interest expense on other financial liabilities
Interest
Disclosure of Retroactively Restated Number of Shares Explanatory [Table]
Disclosure of retroactively restated number of shares explanatory table.
Grant income recognition
Description of accounting policy for recognition of revenue [text block]
Range of risk-free interest rates
Risk free interest rate, share options granted
Minimum
Bottom of Range
Bottom of range [member]
Other PIPE investors considering deemed value per share
Other P I P E Investors Considering Deemed Value Per Share
Other PIPE investors considering a deemed value per share.
Current assets
Current assets [abstract]
Disclosure Of Property Plant And Equipment [Line Items]
Disclosure of detailed information about property, plant and equipment [line items]
Actuarial loss on post-employment benefit obligations
Actuarial Gain Loss On Post Employment Benefit Obligations [Member]
Actuarial gain (loss) on post employment benefit obligations.
Investing activities
Cash flows from (used in) investing activities [abstract]
Accrued income recognized during the period
Accrued Income Recognized
Accrued income recognized.
Increase (decrease) in potential defined benefit obligation due to reasonably possible increase in actuarial assumption.
Increase (decrease) in potential defined benefit obligation due to reasonably possible increase in actuarial assumption
Potential defined benefit obligation
Non-current financial assets
Total non-current financial assets
Financial assets - non-current
Financial assets
Fair value of forfeited shares
Fair Value of Forfeited Shares
Fair Value of Forfeited Shares
Property, plant and equipment [member]
Property, plant and equipment [member]
Conditional Capital
Conditional Share Capital [Member]
Conditional share capital.
Document Fiscal Period Focus
Document Fiscal Period Focus
Retirement age
Actuarial assumption of retirement age
Disclosure of non-adjusting events after reporting period [abstract]
Income And Expenses [Table]
Income And Expenses [Table]
Income and expenses.
Transaction costs for issuance of preferred shares, classified as liabilities
Transaction Costs For Issuance Of Preferred Share Classified As Liabilities
Transaction costs for issuance of preferred share classified as liabilities.
Accrued preferred dividend
Accrued Preferred Dividend
Accrued preferred dividend.
Public Warrants
Public Warrants [Member]
Public warrants.
Disclosure of Retroactively Restated Number of Shares Explanatory [Abstract]
Disclosure of retroactively restated number of shares explanatory abstract.
Disclosure of range of exercise prices of outstanding share options [line items]
Classes of liabilities [axis]
Classes of liabilities [axis]
Office Equipment & Hardware
Office Equipment Hardware [Member]
Office equipment & hardware.
Class A Ordinary Shares
Class A Ordinary Shares [Member]
Class A Ordinary Shares [Member]
Applicable tax rate
Applicable tax rate
Net cash outflow from investing activities
Cash flows from (used in) investing activities
Net cash flows from (used in) investing activities
Defined benefit plans [axis]
Defined benefit plans [axis]
Employee Benefit Plans
Conditional Share Capital in Connection With Employee Benefit Plans [Member]
Conditional share capital in connection with employee benefit plans
Types of risks [axis]
Types of risks [axis]
Listed price of warrants percentage
Listed Price of Warrants Percentage
Listed price of warrants percentage.
Disclosure of detailed information about business combination [abstract]
Decrease through transaction costs.
Decrease through transaction costs
Transaction costs
Retroactive application of the recapitalization due to the business combination
Retroactive Application Of The Recapitalization Due To The Business Combination [Member]
Retroactive application of the recapitalization due to the business combination.
Conversion of Legacy Oculis ordinary shares and treasury shares into Oculis ordinary shares
Conversion Of Legacy Oculis Ordinary Shares And Treasury Shares Into Oculis Ordinary Value
Conversion of legacy oculis ordinary shares and treasury shares into oculis ordinary value.
Salaries, cash compensation and other short-term benefits
Key management personnel compensation, short-term employee benefits
Aggregated time bands [member]
Aggregated time bands [member]
Net benefit asset / (liability)
Surplus (deficit) in plan
Net surplus (deficit) in plan
Liabilities arising from financing activities [axis]
Liabilities arising from financing activities [axis]
Stock option exercised
Increase (decrease) through exercise of options, equity
Applicable rate for converting supplementary savings
Defined Benefit Plan Applicable Rate For Converting Supplementary Savings
Defined benefit plan applicable rate for converting supplementary savings.
New lease
Additions to Lease Liabilities
Additions to lease liabilities.
Categories of related parties [axis]
Outsourced Expenses
Outsourced Expenses
Outsourced expenses.
Classes of share capital [axis]
Classes of share capital [axis]
Private purchase ordinary share at price.
Private purchase ordinary share at price
Private Purchase Ordinary Share at Price
Disclosure of detailed information about business combination [line items]
Issuance of assumed warrants
Issuance of assumed warrants from EBAC (Share)
Issuance of Assumed Warrants Share
Issuance of assumed warrants share.
Total current assets
Current assets
Weighted-average number of shares used to compute loss per share basic
Weighted average number of ordinary shares used in calculating basic earnings per share
Series C Preference Shares
Series C Preference Shares [Member]
Series C preference shares.
Series C Shares
Current liabilities
Current liabilities [abstract]
Shareholders Equity [Line Items]
Shareholders equity line items.
Summary the Following Table Company's Stock Option and SAR activity under the 2023 Plan
Disclosure of number and weighted average exercise prices of share options [text block]
Conversion of Legacy Oculis preferred shares into Oculis ordinary shares
Conversion Of Legacy Oculis Preferred Shares Into Oculis Ordinary Shares
Conversion of legacy oculis preferred shares into oculis ordinary shares.
Entity Common Stock, Shares Outstanding
Entity Common Stock, Shares Outstanding
Other Current Assets and Accrued Income
Other Current Assets And Accrued Income [Text Block]
Other current assets and accrued income text block.
Shareholders' Equity
Disclosure of share capital, reserves and other equity interest [text block]
Business Contact
Business Contact [Member]
Closing date
Acquisition closing date
Acquisition closing date.
Disclosure of detailed information about borrowings [table]
Total issued and owned Ordinary shares
Total issued and owned Ordinary shares
Issued And Owned Common Shares
Issued And Owned Common Shares.
Schedule of merger and listing expense
Schedule Of Merger And Listing Table Text Block
Schedule of merger and listing table text block.
Adjustments for depreciation expense right of use assets.
Adjustments For Depreciation Expense Right Of Use Assets
- Depreciation of right-of-use assets
Statement of changes in equity [abstract]
Schedule of Carrying Amounts of Financial Assets and Liabilities
Disclosure of reclassification of financial instruments [text block]
Summary of Key Management Including Board Of Directors And Executive Management Compensation Expenses
Disclosure of information about key management personnel [text block]
- Merger and listing expense
Adjustments For Merger And Listing Expense
Adjustments for merger and listing expense.
Maximum reimbursement of development related cost.
Maximum Reimbursement Of Development Related Cost
Maximum reimbursement of development related cost
New standards and Interpretations adopted by the Company
Description Of Accounting Policy Of New Standard And Interpretations Adopted Explanatory
Description of accounting policy of new standard and interpretations adopted explanatory.
Cover
Cover [Abstract]
Issued of ordinary shares
Issuance of ordinary shares
Issued Of Common Shares
Issued of common shares
Share and earnout options issued and outstanding
Dilutive Effect Of Shares Including Earnout Options
Dilutive effect of shares including earnout options.
2030
Maturity Year Six [Member]
Maturity year six.
Taxes
Description of accounting policy for income tax [text block]
Document Fiscal Year Focus
Document Fiscal Year Focus
Weighted average remaining contractual life of options outstanding
Weighted average remaining contractual life of outstanding share options
Document Accounting Standard
Document Accounting Standard
Consideration received
Consideration paid (received)
Issuance of ordinary shares
Issuance of ordinary shares to PIPE investors ( in shares)
Issuance of Ordinary Shares to Pipe Investors
Issuance of ordinary shares to pipe investors.
Line items by function [member]
Line items by function [member]
Amortization charge
Amortisation, intangible assets other than goodwill
Amortisation, intangible assets other than goodwill
Proceeds from issuance of preferred shares, classified as liabilities
Proceeds from issue of preference shares
Cash and Cash Equivalents
Disclosure of cash and cash equivalents [text block]
Components of equity [axis]
Components of equity [axis]
- (De)/Increase in long-term payables
Adjustments For Decrease Increase In Long Term Payables
Adjustments for decrease increase in long term payables.
Deferred tax income (expense)
Deferred tax (expense) / income
Deferred tax expense (income)
Total consideration transferred, Shares
Shares of Consideration Transferred, Acquisition Date Fair Value
Shares of consideration transferred, acquisition-date fair value.
Percentage of transaction costs for Business Combination
Percentage of Capitalized Transaction Costs for Old Shares
Percentage of capitalized transaction costs for old shares.
European biotech acquisition corporation public warrants
European Biotech Acquisition Corporation Public Warrants
European Biotech Acquisition Corporation Public Warrants
Income And Expenses [Line Items]
Income And Expenses [Line Items]
Income and expenses.
Number of Options, Exercised
Number of Options, Exercised
Number of share options exercised in share-based payment arrangement
Contributions paid by participants
Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants
Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by plan participants
Process Optimization [Member]
Process Optimization [Member]
Process optimization.
Security Exchange Name
Security Exchange Name
-5% EUR
Five Percent Decrease In Euro [Member]
Five percent decrease In Euro.
Number of work packages
Number Of Work Packages
Number of work packages.
Basis of Preparation
Disclosure of basis of preparation of financial statements [text block]
Disclosure Of Geographical Areas [Table]
Disclosure of geographical areas [table]
Potential issuance of equity in connection with exercise of option rights or other equity linked instruments
Potential Issuance Of Equity In Connection with Exercise of Option rights or Other Equity Linked Instruments
Potential issuance of equity in connection with exercise of option rights or other equity linked instruments.
Opening balance before adjustment, cumulative effect at date of initial application [member]
Opening balance before adjustment, cumulative effect at date of initial application [member]
Net cash outflow from operating activities
Cash flows from (used in) operating activities
Net cash flows from (used in) operating activities
Maturity Year One [Member]
Maturity year one.
2025
Disclosure Of Summary Of Significant Accounting Policies [Abstract]
Disclosure of summary of significant accounting policies.
Cash and cash equivalents
Cash and cash equivalents recognised as of acquisition date
Defined benefit plans [member]
Defined benefit plans [member]
Cash transferred
Cash transferred
Series B2 T1
Series B2 T1 Preferred Shares [Member]
Series B2 T1 Preferred Shares.
Issuance of ordinary shares to PIPE investors
Issuance of Ordinary Shares Value to Pipe Investors
Issuance of ordinary shares value to pipe investors.
EBAC
European Biotech Acquisition Corp [Member]
European Biotech Acquisition Corp [Member]
Leasing
Leasing [Member]
Leasing.
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Disclosure of attribution of expenses by nature to their function [line items]
C1b Series Preference Shares
Series C1b Preference Shares [Member]
Series C1b preference shares.
Classes of intangible assets other than goodwill [axis]
Classes of intangible assets other than goodwill [axis]
Payroll expense related to restricted stock net.
Payroll Expense Related To Restricted Stock Net
Total payroll expense related to restricted stock
Entity Emerging Growth Company
Entity Emerging Growth Company
Types of antidilutive instruments [axis]
Male and female
Male And Female [Member]
Male and female.
Amendment Flag
Amendment Flag
Total Equity
Beginning balance
Ending balance
Equity
Document Shell Company Report
Document Shell Company Report
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Transaction costs recorded in accrued expenses and other payables/trade payables
Transaction Costs Recorded In Accrued Expenses And Other Payables Trade Payables
Transaction costs recorded in accrued expenses and other payables trade payables.
Guaranteed interest to be credited to employees savings
Defined Benefit Plan Guaranteed Interest To Be Credited To Employees Savings
Defined benefit plan guaranteed interest to be credited to employees savings.
Women
Women [Member]
Women.
Laboratory Fixtures and Fittings
Fixtures and fittings [member]
Applicable Rate For Twenty Twenty Four And Subsequent Years [Member]
Applicable rate for twenty twenty four and subsequent years.
2024 and Subsequent Years
Finance income
Finance income
Total finance income
Share price target one
Earnout consideration share price target one
Earnout consideration share price target one.
Net benefit income / (expense)
Post-employment benefit expense in profit or loss, defined benefit plans
Net benefit income / (expense)
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
Schedule of Deductible Temporary Differences for which No Deferred Tax Asset is Recognised
Financial assets at beginning of period
Financial assets at end of period
Financial assets
Financial assets
Disclosure of number and weighted average exercise prices of other equity instruments [text block]
Summary of Number and Weighted Average Exercise Prices of Restricted Stock
Warrants exercisable commencing period
Warrants Exercisable Commencing Period
Warrants exercisable commencing period.
Impairment losses
Impairment loss recognised in profit or loss, intangible assets other than goodwill
Impairment loss recognised in profit or loss, intangible assets other than goodwill
Total
Balance as of January 1,
Balance as of December 31,
Lease liabilities
Lease liabilities
Total lease liabilities
Property and equipment
Description of accounting policy for property, plant and equipment [text block]
Other receivables
Other current receivables
Trade Payables, Accrued Expenses and Other Payables
Disclosure of trade and other payables [text block]
Employees' contributions
Pension costs charges
Post-employment benefit expense, defined contribution plans
Employees' contributions
Effect of unrecorded tax losses
Tax effect of expense not deductible in determining taxable profit (tax loss)
Effect of non deductible expenses
Effect of non deductible expenses
Entity File Number
Entity File Number
Types of share-based payment arrangements [axis]
Types of share-based payment arrangements [axis]
Deferred income tax assets
Deferred tax assets
Deferred tax assets
Deferred tax assets
Statement of financial position [abstract]
Weighted average exercise price granted and exercised during the year
Weighted Average Exercise Price Of Other Equity Instruments Granted And Exercised In Share Based Payment Arrangement
Weighted average exercise price of other equity instruments granted and exercised in share based payment arrangement.
Entity Addresses, Address Type
Entity Addresses, Address Type [Axis]
Proceeds from non-redeemed shareholders amount
Proceeds From Non-Redeemed Shareholders Amount
Proceeds From Non-Redeemed Shareholders Amount
Less than one year
Not later than one year [member]
Net exposure in CHF
Gain Loss Recognised In Profit Or Loss Foreign Currency Risk Net Exposure
Gain loss recognised in profit or loss foreign currency risk net exposure.
Reorganization Following Business Combination Value
Reorganization following business combination value.
Series A Preference Shares [Member]
Series A preference shares.
A Series Preference Shares
Series A Shares
Switzerland pension plan
Switzerland Pension Plan [Member]
Switzerland pension plan.
Assumptions, decrease
Percentage of reasonably possible decrease in actuarial assumption
Assumptions, decrease
Leasing
Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised Leasing
Deductible temporary differences for which no deferred tax asset is recognised leasing.
Exchange Ratio
Weighted Average Share Exchange Ratio
Weighted average share exchange ratio.
Issuance of shares in connection with warrant exercises
Issuance of Shares in Connection with Value Warrants Exercises
Issuance of shares in connection with value warrants exercises.
Total
Potential Dilutive Effect Not Included In Calculation Of Diluted Per Share
Potential dilutive effect not included in calculation of diluted per share.
Conversion of Legacy Oculis preferred shares into Oculis ordinary shares
Conversion of Preferred Shares into Ordinary Shares
Conversion of preferred shares into ordinary shares.
Supplemental Non-Cash Financing Information
Supplemental Non Cash Financing Information [Abstract]
Supplemental non cash financing information.
Disclosure Of Changes In Accounting Estimates [Table]
Disclosure of changes in accounting estimates [table]
+5% HKD
Five Percent Increase In H K D [Member]
Five Percent Increase In HKD.
Auditor Location
Weighted Average Exercise Price Of Other Equity Instruments Not Subject To Repurchase In Share Based Payment Arrangement
Weighted average exercise price of other equity instruments not subject to repurchase in share based payment arrangement.
Weighted average exercise price not subject to repurchase
Payment of first contractual non refundable cost contribution
Payment Of First Contractual Non Refundable Cost Contribution
Payment of first contractual non refundable cost contribution.
Disclosure of transactions between related parties [line items]
Series C T3
Series C T3 Preferred Shares [Member]
Series C T3 Preferred Shares.
Acquisitions
Additions other than through business combinations, property, plant and equipment
Entity Shell Company
Entity Shell Company
Future salary increases
Actuarial assumption of expected rates of salary increases
Assumption for future salary increases
Segment reporting
Description of accounting policy for segment reporting [text block]
Deferred underwriting fee
Deferred Underwriting Fee Recognised as of Acquisition Date
Deferred underwriting fee recognised as of acquisition date.
Number of shares issued in exchange of shares in business acquisition
Number of Shares Issued in Exchange of Shares in Business Acquisition
Number of shares issued in exchange of shares in business acquisition.
Fair value per share over EBAC's identifiable net assets value
Fair Value Per Share Over E B A C Identifiable Net Assets Value
Fair value per share over EBAC’s identifiable net assets value.
Share premium
Share premium
LONG-TERM FINANCIAL DEBT
Disclosure of financial liabilities [text block]
Schedule of Net assets of EBAC
Schedule Of Net Assets Of EBAC Table Text Block
Schedule of net assets of ebac table text block.
Entity Address, Address Line One
Entity Address, Address Line One
Maturity Year Two [Member]
Maturity year two.
2026
Exercise of public warrants
Issuance Of Common Stock Upon Exercise Of Public Warrants Shares
Issuance of common stock upon exercise of public warrants shares.
Shareholders Equity [Table]
Shareholders equity table.
Share premium
Share premium [member]
Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts
Total
Disclosure Of Property Plant And Equipment [Table]
Disclosure of detailed information about property, plant and equipment [table]
Payroll expenses related to restricted share
Key Management Personnel Compensation Payroll Expenses Related To Restricted Stock
Key Management Personnel Compensation Payroll Expenses Related To Restricted Stock.
Disclosure of detailed information about business combination [table]
Payments received during the period
Payments received during the year
Payments Received
Payments received.
Groups average expected tax rate
Weighted average tax
Average effective tax rate
Total average effective tax rate
Retrospective application and retrospective restatement [axis]
Retrospective application and retrospective restatement [axis]
Transaction costs related to the business combination
Transactions cost related to business combination agreement.
Transactions Cost Related to Business Combination Agreement
Transaction costs related to BCA
Iceland Krona
Iceland Krona Currency [Member]
Iceland Krona currency.
Redemptions of EBAC Public Shareholders
Redemptions of E B A C Public Shareholders [Member]
Redemptions of EBAC public shareholders.
Proceeds from sale of shares in public offering
Proceeds from Sale of Shares in Public Offerings Value
Proceeds from sale of shares in public offerings value.
FX revaluation
Right Of Use Assets Foreign Currency Revaluation
Right of use assets foreign currency revaluation.
Employee benefits
Description of accounting policy for employee benefits [text block]
Number of other equity instruments outstanding in share-based payment arrangement
Number of restricted stocks issued and exercised beginning balance
Number of restricted stocks issued and exercised ending balance
Cumulative interest accrued expense
Cumulative Interest Accrued Expense
Cumulative interest accrued expense.
Stock option exercised ( in shares)
Stock Option Exercised, Shares
Stock option exercised, shares.
Prepaid clinical and technical development expenses
Prepaid Clinical And Technical Development Expenses
Prepaid clinical and technical development expenses.
Schedule of Total Tax (Expense)
Disclosure Of Current Income Tax Expense And Deferred Tax Expense Explanatory
Disclosure of current income tax (expense) and deferred tax (expense) explanatory.
Maturity Year Three [Member]
Maturity year three.
2027
Geographical areas [member]
Geographical areas [member]
Disclosure Of Financial Instruments [Line Items]
Disclosure of detailed information about financial instruments [line items]
Preference Shares
Preference shares [member]
Title of 12(b) Security
Title of 12(b) Security
Weighted Average Exercise Price, Exercised
Weighted average exercise price of share options exercised in share-based payment arrangement
Disclosure of defined benefit plans [text block]
Pensions and Other Post Employment Benefit Plans
Statement of cash flows [abstract]
Earnings per share [table]
Issuance of ordinary shares to EBAC shareholders ( in shares)
Issuance of Ordinary Shares to Ebac Shareholders
Issuance of ordinary shares to ebac shareholders.
Disclosure of transactions between related parties [abstract]
Pension
Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised Pension
Deductible temporary differences for which no deferred tax asset is recognised, pension.
Redemptions of EBAC public shareholders per share
Redemptions of EBAC public shareholders per share
Treasury shares
Treasury shares
Treasury shares
Net defined benefit liability (asset) [axis]
Net defined benefit liability (asset) [axis]
Business Combination and Financing Activities
Disclosure of business combinations [text block]
All levels of fair value hierarchy [member]
All levels of fair value hierarchy [member]
Entity Address, Country
Entity Address, Country
Loss Per Share
Disclosure of earnings per share [text block]
Earnings / (loss) per share
Description of accounting policy for earnings per share [text block]
Schedule of Net Debt of Liabilities
Disclosure Of Net Debt
Disclosure of net debt.
Number Of Other Equity Instruments Not Subject To Repurchase In Share Based Payment Arrangement
Number of other equity instruments not subject to repurchase in share based payment arrangement.
Number of restricted stocks not subject to repurchase
Depreciation of property and equipment
Depreciation of property plant and equipment operating expenses.
Depreciation of Property Plant and Equipment Operating Expenses [Member]
Series C T1
Series C T1 Preferred Shares [Member]
Series C T1 Preferred Shares.
Entity's total for related parties [member]
Series A
Series A Preferred Shares [Member]
Series A Preferred Shares.
Payment for short-term financial assets, net
Payment For Short Term Financial Assets Classified As Investing Activities
Payment for short term financial assets classified as investing activities.
Temporary difference, unused tax losses and unused tax credits [member]
Temporary difference, unused tax losses and unused tax credits [member]
First milestone payment
First Milestone Payment
First milestone payment.
Restricted shares awards
Restricted Shares Awards Issued During Period
Restricted shares awards issued during period.
Expected term
Expected Term Share Options Granted
Expected term, share options granted.
RELATED PARTY DISCLOSURES
Disclosure of related party [text block]
On plan assets
Return on plan assets excluding interest income or expense, net of tax, defined benefit plans
Weighted-average number of shares used to compute loss per share diluted (as restated)
Adjusted Weighted Average Shares Restated
Adjusted weighted average shares restated.
Profit (loss) from operating activities
Operating loss
Commitments Related To Sandoz G M P Manufacturing Agreement [Member]
Commitments related to Sandoz GMP manufacturing agreement.
Commitments Related to Sandoz GMP Manufacturing Agreement
Transaction costs related to the business combination
Transaction costs related to the business combination
Transaction Costs Related to The Value of Business Combination
Transaction costs related to the value of business combination.
Fair value of forfeited shares amount
Fair Value of Forfeited Shares, Amount
Fair value of forfeited shares, amount.
Business Combinations Merger and Listing Expense, Total
Incurred expense amount
Merger and listing expense
Business Combinations Merger and Listing Expense
Business combinations merger and listing expense.
Share capital [member]
Share Capital
Issuance of ordinary shares under CLA
Issuance of Ordinary Shares Value Under CLA
Issuance of ordinary shares value under cla.
Benefits paid from plan assets
Benefits Paid From Plan Assets
Benefits paid from plan assets.
Benefits paid from plan assets
Over one year
Later than one year [member]
Right-of-use assets
Balance as of January 1,
Balance as of December 31,
Right-of-use assets
Trade and other current payables [abstract]
Schedule of Movement of Warrant Liability
Disclosure Of Detailed In formation About Warrant Liability Explanatory Table [Text block]
Disclosure of detailed in formation about warrant liability explanatory.
Sponsors shares forfeiture per share
Sponsors shares forfeiture per share
Exercisable shares expiration period
Exercisable Share Expiration Period
Exercisable share expiration period.
Increase (decrease) in potential defined benefit obligation due to reasonably possible decrease in actuarial assumption.
Increase (decrease) in potential defined benefit obligation due to reasonably possible decrease in actuarial assumption
Potential defined benefit obligation
Contributions by employer
Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer
Increase (decrease) in net defined benefit liability (asset) resulting from contributions to plan by employer
Total comprehensive loss for the period
Comprehensive income
Trading days
Number of trading days
Number of trading days.
Disclosure of detailed information about intangible assets [abstract]
- (De)/Increase in accrued expenses and other payables
Adjustments For Decrease Increase In Accrued Expenses And Other Payables
Adjustments for decrease increase in accrued expenses and other payables.
Sponsors shares forfeiture, shares
Sponsors shares forfeiture, shares
Income from government grants
Government grant income
Restricted stock subject to repurchase
Dilutive Effect Of Restricted Stock Subject To Repurchase
Dilutive effect of restricted stock subject to repurchase.
Basic Loss per share
Basic earnings per share [abstract]
TOTAL ASSETS
Assets
Assets at beginning of period
Assets at end of period
Document Type
Document Type
Liabilities arising from financing activities [member]
Liabilities arising from financing activities [member]
Iceland and U.S.Facilities
Iceland and United States Facilities [Member]
Iceland and United States facilities.
Fair value measurements
Description of accounting policy for fair value measurement [text block]
Disclosure Of Financial Instruments [Table]
Disclosure of detailed information about financial instruments [table]
Issuance of shares in connection with warrant exercises, (in shares)
Issuance of shares in connection with warrant exercises shares
Issuance of shares in connection with warrant exercises shares
Within one year
Commitments For External Research Projects Within One Year
Commitments for external research projects within one year.
Actuarial loss on post employment benefit obligations
Actuarial Loss On Post Employment Benefit Obligations
Actuarial loss on post employment benefit obligations.
Actuarial loss on post employment benefit obligations
Schedule of Fair Value of Equity Consideration Issued and Net Assets of Business Combination
Disclosure of detailed information about business combination [text block]
Office Furniture and Equipment
Office Furniture And Equipment [Member]
Office furniture and equipment.
Between one and five years
Commitments For External Research Projects Between One And Five Years
Commitments for external research projects between one and five years.
Maturity Year Five [Member]
Maturity Year Five.
2029
Series C T2
Series C T2 Preferred Shares [Member]
Series C T2 Preferred Shares.
FX revaluation
Foreign Currency Revaluation
FX revaluation.
Equity interests of acquirer
PIPE investments and conversion
Entity Filer Category
Entity Filer Category
Conversion of ordinary shares
Conversion of ordinary shares
Conversion of oridinary shares
Forfeited Shares
Forfeited Shares
Range of expected volatilities
Expected volatility, share options granted
Total expense from share-based payment
Expenses for share based payments
Expense from share-based payment transactions
Share options issued and outstanding
Dilutive effect of share options on weighted average number of ordinary shares
Plan assets [member]
Plan Assets
Restricted shares awards
Restricted Shares Awards
Restricted shares awards.
Forfeited shares expiration period
Forfeited Shares Expiration Period
Forfeited shares expiration period.
Schedule of Deferred Taxes
Disclosure of deferred taxes [text block]
-5% USD
Five Percent Decrease In U S D [Member]
Five Percent Decrease In USD.
Issuance of ordinary shares to EBAC shareholders
Issuance of Ordinary Shares Value to Ebac Shareholders
Issuance of ordinary shares value to ebac shareholders.
Disclosure of detailed information about borrowings [line items]
Preferred shares
Description Of Accounting Policy Of Preferred Shares Explanatory
Description of accounting policy of preferred shares explanatory.
Maturity [axis]
Maturity [axis]
Loss before tax for the period
Loss before tax for the period
Accounting loss before income tax
Profit (loss) before tax
Total current liabilities
Current liabilities
Current liabilities
Proceeds from sale of shares in public offering
Proceeds from Sale of Shares Value in Public Offering
Proceeds from sale of shares value in public offering.
Increase/(Decrease) in cash and cash equivalents
Net increase (decrease) in cash and cash equivalents after effect of exchange rate changes
Increase (decrease) in cash and cash equivalents after effect of exchange rate changes
Net cash and cash equivalents variation
Current vs. non-current classification
Description Of Accounting Policy Of Current Versus Noncurrent Classification Explanatory
Description of accounting policy of current versus noncurrent classification explanatory.
Schedule of shares outstanding and issued prior to the business combination
Shares Outstanding And Issued Prior To The Business Combination
Shares outstanding and issued prior to the business combination.
Payment for purchase of intangible assets
Purchase of intangible assets, classified as investing activities
Purchase of intangible assets
Summary of Trade Payables
Schedule Of Trade Payables
Schedule of trade payables.
Total non-current assets
Non-current assets
Disclosure of Retroactively Restated Number of Shares Explanatory [Line Items]
Disclosure of Retroactively Restated Number of Shares Explanatory Line Items.
Conversion of legacy oculis ordinary shares and treasury shares into oculis ordinary shares
Conversion of Legacy Oculis Ordinary Shares and Treasury Shares Into Oculis Ordinary Shares Value
Conversion of legacy oculis ordinary shares and treasury shares into oculis ordinary shares value.
Depreciation expense
- Depreciation of property, plant and equipment
Depreciation, property, plant and equipment
Explanation of effect of share-based payments on entity's profit or loss [text block]
Summary of Payroll Expense Related to Restricted Stock
Class B Ordinary Shares
Class B Ordinary Shares [Member]
Class B Ordinary Shares [Member]
Earnout consideration share price target two.
Share price target two
Earnout consideration share price target Two
Exercise of public and private warrants
Exercise of public and private warrants
Exercise of Public and Private Warrants
Exercise of public and private warrants.
Transaction costs related to the business combination (in shares)
Transaction Costs Related to The Business Combination
Transaction costs related to the business combination.
Risks [member]
Risks [member]
Operating income
Revenue and other operating income
Operating income
Geographical areas [axis]
Geographical areas [axis]
Actuarial assumption of discount rates [member]
Discount Rate
Issued capital of ordinary shares
Issued capital, ordinary shares
Issuance of ordinary shares to non-redeemed shareholders
Issuance of Ordinary Shares to Non-Redeemed Shareholders Value
Issuance of ordinary shares to non-redeemed shareholders value.
Upfront payment
Upfront Payment
Upfront payment.
Schedule of Lease Obligations
Disclosure Of Quantitative Information About Lease Liabilities Explanatory
Disclosure of quantitative information about lease liabilities explanatory.
Issuance of assumed warrants from EBAC
Issuance of warrants
Issuance of Warrants
Issuance of warrants.
Net cash flows from financing activities.
Net Cash Flows From Financing Activities
Cashflows
Disclosure Of Attribution Of Expenses By Nature To Their Function [Table]
Disclosure of attribution of expenses by nature to their function [table]
Redemptions of EBAC public shareholders
Redemptions of EBAC public shareholders
Redemptions of EBAC public shareholders, shares
Redemptions of EBAC public shareholders, shares
2025 and Subsequent Years
Applicable Rate For Twenty Twenty Five And Subsequent Years [Member]
Applicable rate for twenty twenty five and subsequent years.
Share-based compensation expense
Key management personnel compensation, share-based payment
Number of managed and operated segments
Number Of Managed And Operated Segments
Number of managed and operated segments.
Disclosure of detailed information about property, plant and equipment [abstract]
Legacy Oculis
Legacy Oculis [Member]
Legacy oculis.
Total
Accrued expenses and other payables
Current accrued expenses and other current liabilities
Total
Contact Personnel Name
Contact Personnel Name
Weighted-average number of shares used to compute loss per share diluted
Weighted average number of ordinary shares used in calculating diluted earnings per share
- Interest on lease liabilities
Adjustments For Interests On Lease Liabilities
Adjustments for interests on lease liabilities.
Ordinary Shares Issued and Outstanding and Ownership Interests After Business Combination
Schedule Of Ordinary Shares Issued And Outstanding Table Text Block
Schedule Of Ordinary Shares Issued And Outstanding Table Text Block
Non-refundable contract cost contribution
Non-refundable Contract Cost Contribution
Non-refundable contract cost contribution.
Number of shares cancelled
Number of Shares Cancelled
Number of shares cancelled.
Property and Equipment, Net
Disclosure of property, plant and equipment [text block]
Potential Risk in Tax Losses Due in Future
Potential risk in tax losses due in future.
ASSETS
Assets [abstract]
Key management
Key management personnel of entity or parent [member]
Other comprehensive loss
Other comprehensive income [abstract]
Schedule of Finance Expense
Disclosure of finance cost [text block]
EBAC Public Shareholders
E B A C Public Shareholders [Member]
EBAC public shareholders.
Percentage Of Possible Tax
Percentage Of Possible Tax
Percentage of possible tax.
Issuance of shares in connection with warrant exercises
Issuance of shares in connection with warrant exercises
Issuance of Shares in Connection with Value Warrant Exercises
Issuance of shares in connection with value warrant exercises.
Total issued and owned Ordinary shares percentage
Total issued and owned Ordinary shares percentage
Issued And Owned Common Shares Percentage
Issued And Owned Common Shares Percentage
Intangible assets
Intangible assets other than goodwill
Total intangible assets other than goodwill
Beginning balance
Ending balance
Public warrants
Dilutive Effect Of Public Warrants
Dilutive effect of public warrants.
Weighted average duration of defined benefit obligation
Weighted average duration of defined benefit obligation
Analysis of income and expense [abstract]
Proceeds from EBAC non-redeemed shareholders
Proceeds From E B A C Non Redeemed Shareholders
Proceeds from EBAC non redeemed shareholders.
Additional warrants exercised
Number Of Warrants Exercised Additional
Number of warrants exercised additional.
Products and services [axis]
Products and services [axis]
2023 Plan
Two Thousand Twenty Three Plan [Member]
Two Thousand Twenty Three Plan.
Other comprehensive profit/(loss) for the period
Other comprehensive income
Sub-total other comprehensive profit (loss) for the period
Warrants issued
Number of shares issued
Number of shares issued
Total number of shares issued
Sponsors Shares Forfeiture
Sponsors Shares Forfeiture [Member]
Sponsors shares forfeiture.
Number of Options, Outstanding beginning balance
Number of Options, Outstanding ending balance
Number of share options outstanding in share-based payment arrangement
Sponsors shares forfeiture
Sponsors shares forfeiture
Potential issuance of equity through exercise of warrants
Potential Issuance Of Equity Through Exercise of Warrants
Potential issuance of equity through exercise of warrants.
Interest cost on benefit obligation
Interest expense, defined benefit plans
Interest cost
Interest cost
Interest cost on benefit obligation
Statement of comprehensive income [abstract]
Disclosure of defined benefit plans [abstract]
Schedule of Operating Expenses
Disclosure of expenses [text block]
General and administration related expenses
Accrued General And Administrative Expense Current
Accrued G&A expense current.
Accrued G&A expense
Weighted Average Exercise Price, Exercisable
Weighted average exercise price of share options exercisable in share-based payment arrangement
Maturity Of Group Reportable Losses [Line Items]
Maturity Of Group Reportable Losses [Line Items]
Maturity of group reportable losses.