Oculis Holding (OCS) Cash Flow: Operating & Free Cash Flow

Oculis Holding Cash Flow Statement Analysis

Values in millions CHF

Income Statement Balance Sheet Cash Flow Ratios

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Cash flow statement showing operating, investing, and financing activities for Oculis Holding AG (OCS) - Annual data in millions CHF
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Operating Activities
Net Income	-99.14	-85.94	-88.70	-38.64	-18.52	-14.79
Depreciation & Amortization	0.55	0.41	0.29	0.30	0.24	0.23
Deferred Income Tax	0.00	0.00	0.00	0.00	0.00	0.05
Stock Based Compensation	16.04	9.78	3.61	0.80	1.20	0.33
Change in Working Capital	-0.07	14.16	-12.99	6.00	-0.79	-0.45
Change in Accounts Receivable	-0.36	0.25	0.04	-0.15	0.23	0.01
Change in Inventory	0.00	0.00	0.00	0.00	0.00	-0.01
Change in Accounts Payable	-1.95	9.41	-7.44	3.04	0.03	-0.65
Change in Other Working Capital	2.18	4.36	39.60	3.11	-0.82	0.20
Other Operating Activities	16.38	12.82	39.60	6.47	4.17	2.61
Net Cash from Operating Activities	-66.30	-48.92	-55.04	-25.07	-13.83	-12.03
Investing Activities
Capital Expenditures	-0.30	-0.23	-0.05	-3.55	-0.03	-0.02
Purchases of Investments	-60.79	-17.33	-54.16	0.00	0.00	0.00
Sales/Maturities of Investments	-1.09	0.00	0.00	0.00	0.00	0.00
Other Investing Activities	1.24	1.47	0.00	-3.48	0.00	0.00
Net Cash from Investing Activities	-60.93	-16.08	-52.97	-3.55	-0.03	-0.02
Financing Activities
Debt Repayment	-0.37	-0.27	-0.16	-0.16	-0.10	-0.10
Common Stock Issued	200.60	57.20	135.62	0.00	0.00	0.00
Other Financing Activities	-13.31	-2.95	-7.59	1.87	-0.80	4.96
Net Cash from Financing Activities	186.92	53.98	129.63	1.71	55.19	4.86
Summary
Effect of Forex Changes on Cash	0.17	0.41	-3.08	0.42	-0.02	-0.01
Net Change in Cash	53.62	-10.62	21.62	-26.49	41.33	-7.20
Cash at Beginning of Period	24.25	38.33	19.79	46.28	4.95	12.15
Cash at End of Period	81.42	27.71	38.33	19.79	46.28	4.95
Free Cash Flow	-66.61	-49.15	-55.09	-28.62	-13.85	-12.05
Supplemental Disclosures
Interest Paid	0.09	0.05	0.05	0.10	0.12	0.06
Income Taxes Paid	0.06	0.15	0.10	0.02	-	-

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About Oculis Holding Cash Flow

What is Oculis Holding's free cash flow?

Oculis Holding had negative free cash flow of CHF 66.61M in fiscal 2025 (fiscal year ended Dec 31, 2025), operating cash flow of −CHF 66.30M minus CHF 301.00K of capital expenditures.

How much does Oculis Holding spend on capital expenditures?

Oculis Holding spent CHF 301.00K on capital expenditures in fiscal 2025, compared with CHF 230.00K a year earlier.

Does Oculis Holding pay dividends or buy back shares?

Oculis Holding's cash flow statement for fiscal 2025 shows no dividend payments or share repurchases.

What is free cash flow?

Free cash flow is operating cash flow minus capital expenditures. It is the cash a company has left for dividends, buybacks, debt repayment or acquisitions after funding its operations and investment. Full definition