AC Immune SA (ACIU)
Every figure this model derived for ACIU, the value it took, and the element in the company's own XBRL it was read from — so any of it can be checked against the filing rather than taken on trust. As at 2025-12-31.
The figures, and where each came from
This is the part no other screener shows. Each figure below names the XBRL element it was read from, so it can be checked against the filing itself.
| Figure | Value | XBRL tag | As at |
|---|---|---|---|
| capex | 900,000 | PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities |
2025-12-31 |
| cash | 26,795,000 | CashAndCashEquivalents |
2025-12-31 |
| current assets | 96,722,000 | CurrentAssets |
2025-12-31 |
| current liabilities | 94,693,000 | CurrentLiabilities |
2025-12-31 |
| equity | 44,884,000 | Equity |
2025-12-31 |
| interest expense | 191,000 | FinanceCosts |
2025-12-31 |
| ocf | -69,262,000 | CashFlowsFromUsedInOperatingActivities |
2025-12-31 |
| revenue | 3,573,000 | Revenue |
2025-12-31 |
| sbc | 4,396,000 | AdjustmentsForSharebasedPayments |
2025-12-31 |
The ratios
The figures themselves rather than their scores — what somebody looking up ACIU on one particular measure came for.
| Ratio | Value |
|---|---|
| cash operating margin | -1778.03 |
| current ratio | 8.8 |
| current ratio reported | 1.02 |
| deferred revenue growth | -1.59 |
| dilution pct | 1.06 |
| ev owner earnings | -2.39 |
| ev sales | 49.79 |
| fcf margin | -1963.67 |
| growth cv | 8.33 |
| interest cover | -362.92 |
| operating margin | -1940.05 |
| revenue growth | -86.92 |
| revenue growth per share | -87.05 |
| roic | -302.73 |
| rule of 40 | -2026.97 |
| sbc pct revenue | 123.03 |
Everything else this filing tags
271 more elements from ACIU's own XBRL that this model has no measure for, newest reading each, largest first. Nothing here is converted, added up or renamed — it is the filing's own element names and the filing's own numbers.
| Element | Newest | As of | Periods | Unit |
|---|---|---|---|---|
SharePremium | 481,863,000 | 2025-12-31 | 26 | CHF |
RetainedEarnings | -439,021,000 | 2025-12-31 | 26 | CHF |
DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised | 370,935,000 | 2025-12-31 | 11 | CHF |
UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised | 362,290,000 | 2025-12-31 | 26 | CHF |
DeferredTaxLiabilityAsset | 204,250,000 | 2021-12-31 | 15 | CHF |
Assets | 154,251,000 | 2025-12-31 | 26 | CHF |
EquityAndLiabilities | 154,251,000 | 2025-12-31 | 26 | CHF |
ProceedsFromIssueOfOrdinaryShares | 117,500,000 | 2020-12-31 | 3 | USD |
Liabilities | 109,367,000 | 2025-12-31 | 26 | CHF |
AdjustedWeightedAverageShares | 100,751,705 | 2025-12-31 | 48 | shares |
WeightedAverageShares | 100,751,705 | 2025-12-31 | 44 | shares |
CurrentFinancialAssets | 96,000,000 | 2022-09-30 | 10 | CHF |
FinancialAssets | 92,974,000 | 2025-12-31 | 18 | CHF |
CurrentContractLiabilities | 83,706,000 | 2025-12-31 | 22 | CHF |
IncreaseDecreaseInCashAndCashEquivalents | -78,607,000 | 2021-12-31 | 15 | CHF |
IncreaseDecreaseInDeferredTaxLiabilityAsset | 75,200,000 | 2021-12-31 | 5 | CHF |
OperatingExpense | 72,891,000 | 2025-12-31 | 51 | CHF |
ComprehensiveIncome | -71,788,000 | 2025-12-31 | 43 | CHF |
CashFlowsFromUsedInOperations | -70,970,000 | 2025-12-31 | 35 | CHF |
AccountingProfit | -70,447,000 | 2025-12-31 | 18 | CHF |
ProfitLoss | -70,447,000 | 2025-12-31 | 51 | CHF |
ProfitLossBeforeTax | -70,447,000 | 2025-12-31 | 51 | CHF |
ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity | -70,447,000 | 2025-12-31 | 28 | CHF |
ProfitLossFromOperatingActivities | -69,318,000 | 2025-12-31 | 51 | CHF |
ShorttermDepositsNotClassifiedAsCashEquivalents | 64,617,000 | 2025-12-31 | 14 | CHF |
CashFlowsFromUsedInInvestingActivities | 63,542,000 | 2025-12-31 | 35 | CHF |
NoncurrentAssets | 57,529,000 | 2025-12-31 | 26 | CHF |
ResearchAndDevelopmentExpense | 56,436,000 | 2025-12-31 | 51 | CHF |
ContractualCapitalCommitments | 52,544,000 | 2025-12-31 | 8 | CHF |
IntangibleAssetsOtherThanGoodwill | 50,416,000 | 2025-12-31 | 18 | CHF |
DefinedBenefitObligationAtPresentValue | 48,261,000 | 2025-12-31 | 9 | CHF |
PlanAssetsAtFairValue | 39,615,000 | 2025-12-31 | 9 | CHF |
ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets | 38,000,000 | 2023-06-30 | 3 | CHF |
ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod | -30,000,000 | 2018-12-31 | 3 | CHF |
PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities | -30,000,000 | 2020-12-31 | 6 | CHF |
PurchaseOfAvailableforsaleFinancialAssets | 30,000,000 | 2022-09-30 | 1 | CHF |
RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods | 24,600,000 | 2024-12-31 | 19 | CHF |
Provisions | 23,699,000 | 2021-12-31 | 10 | CHF |
SellingGeneralAndAdministrativeExpense | 17,910,000 | 2021-12-31 | 23 | CHF |
IncreaseDecreaseThroughConversionOfConvertibleInstruments | 16,744,000 | 2021-12-31 | 6 | CHF |
GeneralAndAdministrativeExpense | 16,094,000 | 2025-12-31 | 28 | CHF |
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable | 14,800,000 | 2024-12-31 | 7 | CHF |
FinancialLiabilities | 14,676,000 | 2025-12-31 | 18 | CHF |
NoncurrentLiabilities | 14,674,000 | 2025-12-31 | 26 | CHF |
SaleOrIssueOfTreasuryShares | 12,121,000 | 2021-12-31 | 2 | CHF |
SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates | 10,899,773 | 2025-12-31 | 11 | shares |
TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense | -10,173,000 | 2018-12-31 | 6 | CHF |
TaxExpenseIncomeAtApplicableTaxRate | -9,586,000 | 2025-12-31 | 27 | CHF |
NumberOfSharesAuthorised | 9,500,000 | 2020-12-31 | 1 | shares |
TaxEffectOfTaxLosses | 8,988,000 | 2025-12-31 | 21 | CHF |
SurplusDeficitInPlan | -8,646,000 | 2025-12-31 | 9 | CHF |
NoncurrentRecognisedLiabilitiesDefinedBenefitPlan | 8,646,000 | 2025-12-31 | 6 | CHF |
LiabilityAssetOfDefinedBenefitPlans | 8,645,000 | 2025-12-31 | 18 | CHF |
CurrentAccruedExpensesAndOtherCurrentLiabilities | 8,067,000 | 2025-12-31 | 28 | CHF |
KeyManagementPersonnelCompensation | 7,002,000 | 2025-12-31 | 27 | CHF |
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges | -6,740,000 | 2025-12-31 | 20 | CHF |
NoncurrentProvisionsForEmployeeBenefits | 5,868,000 | 2024-06-30 | 19 | CHF |
CurrentPrepaymentsAndCurrentAccruedIncome | 5,545,000 | 2020-12-31 | 8 | CHF |
NumberOfOutstandingShareOptions | 5,518,564 | 2025-12-31 | 13 | Options |
GrossLeaseLiabilities | 5,194,000 | 2025-12-31 | 12 | CHF |
RightofuseAssets | 4,540,000 | 2025-12-31 | 28 | CHF |
ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets | 4,400,000 | 2025-12-31 | 3 | CHF |
IncreaseDecreaseThroughSharebasedPaymentTransactions | 4,396,000 | 2025-12-31 | 35 | CHF |
CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets | 4,332,000 | 2025-12-31 | 10 | CHF |
ShorttermEmployeeBenefitsAccruals | 4,238,000 | 2025-12-31 | 16 | CHF |
AdjustmentsForIncreaseDecreaseInDeferredIncome | -4,157,000 | 2020-12-31 | 12 | CHF |
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement | 4,097,932 | 2024-12-31 | 9 | Options |
CurrentPrepaidExpenses | 3,972,000 | 2025-12-31 | 18 | CHF |
NoncurrentLeaseLiabilities | 3,689,000 | 2025-12-31 | 22 | CHF |
NumberOfOutstandingShareOptions | 3,585,689 | 2021-12-31 | 20 | shares |
RevenueFromContractsWithCustomers | 3,573,000 | 2025-12-31 | 50 | CHF |
RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod | 3,573,000 | 2025-12-31 | 15 | CHF |
CurrentProvisionsForEmployeeBenefits | 3,562,000 | 2021-12-31 | 10 | CHF |
KeyManagementPersonnelCompensationShorttermEmployeeBenefits | 3,533,000 | 2025-12-31 | 27 | CHF |
KeyManagementPersonnelCompensationSharebasedPayment | 3,051,000 | 2025-12-31 | 27 | CHF |
CurrentPrepayments | 3,015,000 | 2021-12-31 | 10 | CHF |
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss | -2,803,000 | 2025-12-31 | 43 | CHF |
CurrentAccruedIncome | 2,799,000 | 2017-12-31 | 2 | CHF |
EffectOfExchangeRateChangesOnCashAndCashEquivalents | -2,740,000 | 2025-12-31 | 35 | CHF |
ExpenseFromSharebasedPaymentTransactionsWithEmployees | 2,700,000 | 2025-06-30 | 28 | CHF |
ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans | -2,652,000 | 2025-12-31 | 12 | CHF |
NoncurrentContractLiabilities | 2,339,000 | 2025-12-31 | 6 | CHF |
IssuedCapital | 2,253,000 | 2025-12-31 | 26 | CHF |
TradeAndOtherCurrentPayables | 2,068,000 | 2025-12-31 | 26 | CHF |
PropertyPlantAndEquipment | 1,989,000 | 2025-12-31 | 35 | CHF |
CurrentServiceCostDefinedBenefitPlans | 1,952,000 | 2025-12-31 | 9 | CHF |
InterestReceivedClassifiedAsOperatingActivities | 1,897,000 | 2025-12-31 | 18 | CHF |
InterestExpense | 1,894,000 | 2019-12-31 | 9 | CHF |
CashOutflowForLeases | 1,891,000 | 2025-12-31 | 24 | CHF |
FinanceIncome | 1,865,000 | 2025-12-31 | 35 | CHF |
ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset | 1,853,000 | 2025-12-31 | 12 | CHF |
AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment | 1,813,000 | 2017-12-31 | 2 | CHF |
GainsLossesArisingFromSettlementsDefinedBenefitPlans | 1,757,000 | 2025-12-31 | 3 | CHF |
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement | 1,613,242 | 2021-12-31 | 15 | shares |
InterestRevenueExpense | -1,590,000 | 2019-12-31 | 9 | CHF |
AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities | -1,551,000 | 2025-12-31 | 35 | CHF |
EstimateOfContributionsExpectedToBePaidToPlan | 1,500,000 | 2025-12-31 | 4 | CHF |
AdjustmentsForDepreciationExpense | 1,393,000 | 2025-12-31 | 35 | CHF |
OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans | -1,353,000 | 2025-12-31 | 31 | CHF |
GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset | -1,353,000 | 2025-12-31 | 12 | CHF |
OtherComprehensiveIncome | -1,341,000 | 2025-12-31 | 35 | CHF |
CashOutflowForLeases | 1,299,000 | 2021-12-31 | 4 | USD |
NumberOfInstrumentsThatAreAntidilutiveInPeriodPresented | 1,257,923 | 2023-12-31 | 3 | shares |
FinanceIncomeCost | -1,129,000 | 2025-12-31 | 51 | CHF |
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement | 1,110,914 | 2021-12-31 | 15 | shares |
DepreciationRightofuseAssets | 1,110,000 | 2025-12-31 | 28 | CHF |
Accruals | 1,100,000 | 2017-12-31 | 2 | CHF |
OtherCurrentLiabilities | 1,083,000 | 2021-12-31 | 10 | CHF |
PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities | 1,026,000 | 2025-12-31 | 29 | CHF |
CashFlowsFromUsedInFinancingActivities | -1,020,000 | 2025-12-31 | 35 | CHF |
OtherCurrentReceivables | 978,000 | 2025-12-31 | 22 | CHF |
AccrualsClassifiedAsCurrent | 952,000 | 2021-12-31 | 2 | CHF |
AdjustmentsForDecreaseIncreaseInContractAssets | 940,000 | 2022-09-30 | 2 | CHF |
PastServiceCostDefinedBenefitPlans | 903,000 | 2023-12-31 | 3 | CHF |
IncreaseDecreaseInNumberOfOrdinarySharesIssued | 900,000 | 2016-09-22 | 1 | shares |
CurrentLeaseLiabilities | 852,000 | 2025-12-31 | 22 | CHF |
ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans | 831,000 | 2025-12-31 | 12 | CHF |
AdjustmentsForFinanceIncomeCost | -803,000 | 2025-12-31 | 35 | CHF |
LeaseLiabilities | 800,000 | 2018-12-31 | 3 | CHF |
RentalExpense | 800,000 | 2018-12-31 | 4 | CHF |
AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets | 739,000 | 2025-12-31 | 18 | CHF |
ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed | 723,000 | 2021-12-31 | 4 | USD |
ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed | 690,000 | 2025-12-31 | 25 | CHF |
AdjustmentsForIncreaseDecreaseInTradeAccountPayable | -592,000 | 2025-12-31 | 31 | CHF |
NoncurrentRestrictedCashAndCashEquivalents | 584,000 | 2025-12-31 | 26 | CHF |
DepreciationPropertyPlantAndEquipment | 580,000 | 2017-12-31 | 3 | CHF |
InterestExpenseDefinedBenefitPlans | 544,000 | 2025-12-31 | 12 | CHF |
DepreciationRightofuseAssets | 509,000 | 2021-12-31 | 4 | USD |
ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans | 467,000 | 2025-12-31 | 12 | CHF |
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss | 462,000 | 2020-12-31 | 5 | CHF |
ExpenseOfRestructuringActivities | 455,000 | 2025-12-31 | 1 | CHF |
AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities | -449,000 | 2023-12-31 | 8 | CHF |
InterestIncomeDefinedBenefitPlans | 438,000 | 2025-12-31 | 12 | CHF |
KeyManagementPersonnelCompensationPostemploymentBenefits | 418,000 | 2025-12-31 | 27 | CHF |
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement | 406,680 | 2024-12-31 | 9 | Options |
TaxEffectOfRevenuesExemptFromTaxation2011 | 375,000 | 2021-12-31 | 10 | CHF |
CurrentAccruedIncomeIncludingCurrentContractAssets | 360,000 | 2025-12-31 | 14 | CHF |
DeferredIncomeClassifiedAsCurrent | 355,000 | 2017-12-31 | 2 | CHF |
CurrentFinancialLiabilities | 334,000 | 2018-12-31 | 1 | USD |
AdjustmentsForDecreaseIncreaseInPrepaidExpenses | 330,000 | 2025-12-31 | 20 | CHF |
RevenueFromInterest | 304,000 | 2019-12-31 | 9 | CHF |
IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss | 301,000 | 2025-12-31 | 12 | CHF |
PostemploymentBenefitExpenseDefinedBenefitPlans | 301,000 | 2025-12-31 | 13 | CHF |
ShorttermRestructuringProvision | 290,000 | 2025-12-31 | 2 | CHF |
AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables | 242,000 | 2025-06-30 | 4 | CHF |
CurrentValueAddedTaxReceivables | 241,000 | 2025-12-31 | 18 | CHF |
IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements | 238,000 | 2017-12-31 | 2 | CHF |
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement | 218,561 | 2021-12-31 | 15 | shares |
TreasuryShares | 218,000 | 2025-12-31 | 20 | CHF |
AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets | 213,000 | 2025-12-31 | 5 | CHF |
NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement | 207,331 | 2021-12-31 | 15 | shares |
AdjustmentsForIncreaseDecreaseInContractLiabilities | -207,000 | 2022-09-30 | 5 | CHF |
NumberOfShareOptionsExpiredInSharebasedPaymentArrangement | 205,634 | 2024-12-31 | 2 | Options |
NoncurrentLoansAndReceivables | 200,000 | 2018-12-31 | 1 | USD |
AdjustmentsForInterestExpense | 189,000 | 2025-12-31 | 29 | CHF |
NoncurrentFinancialLiabilities | 187,000 | 2018-12-31 | 3 | USD |
AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables | 180,000 | 2025-12-31 | 35 | CHF |
InterestExpenseOnLeaseLiabilities | 174,000 | 2025-12-31 | 24 | CHF |
InterestPaidClassifiedAsOperatingActivities | 174,000 | 2025-12-31 | 29 | CHF |
CurrentDeferredIncomeIncludingCurrentContractLiabilities | 138,000 | 2023-12-31 | 6 | CHF |
AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities | -138,000 | 2024-12-31 | 8 | CHF |
NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement | 135,118 | 2024-12-31 | 9 | Options |
NoncurrentInterestPayable | 100,000 | 2017-12-31 | 1 | USD |
ProceedsFromSaleOrIssueOfTreasuryShares | 100,000 | 2024-06-30 | 8 | CHF |
ProceedsFromSaleOrIssueOfTreasuryShares | 100,000 | 2024-06-30 | 1 | USD |
NoncurrentInterestPayable | 99,000 | 2017-12-31 | 2 | CHF |
OtherOperatingIncomeExpense | 94,000 | 2025-12-31 | 34 | CHF |
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax | 72,000 | 2022-09-30 | 5 | CHF |
AdditionsToRightofuseAssets | 64,000 | 2024-06-30 | 11 | CHF |
InterestExpenseOnLeaseLiabilities | 63,000 | 2021-12-31 | 4 | USD |
CurrentContractAssets | 50,000 | 2022-09-30 | 16 | CHF |
CurrentDeferredIncomeOtherThanCurrentContractLiabilities | 45,000 | 2024-06-30 | 3 | CHF |
OtherFinanceIncomeCost | -33,000 | 2019-12-31 | 9 | CHF |
NumberOfShareOptionsExpiredInSharebasedPaymentArrangement | 26,729 | 2020-12-31 | 8 | shares |
AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment | 15,000 | 2025-12-31 | 14 | CHF |
FinanceCostsPaidClassifiedAsOperatingActivities | 15,000 | 2025-12-31 | 35 | CHF |
ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities | 15,000 | 2025-12-31 | 11 | CHF |
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation | 12,000 | 2025-12-31 | 22 | CHF |
ReserveOfExchangeDifferencesOnTranslation | 7,000 | 2025-12-31 | 14 | CHF |
IncreaseDecreaseThroughExerciseOfOptions | 6,000 | 2025-12-31 | 35 | CHF |
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement | 4,278 | 2024-12-31 | 9 | Options |
ProceedsFromExerciseOfOptions | 2,000 | 2025-06-30 | 23 | CHF |
ExercisePriceShareOptionsGranted | 12 | 2017-12-31 | 1 | USD |
ExercisePriceShareOptionsGranted | 12 | 2017-12-31 | 4 | CHF |
WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise | 11 | 2017-12-31 | 3 | CHF |
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement | 10 | 2018-12-31 | 1 | USD |
WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise | 10 | 2018-12-31 | 1 | USD |
WeightedAverageSharePrice | 10 | 2018-12-31 | 1 | USD |
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement | 10 | 2018-12-31 | 6 | CHF |
WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement | 9 | 2018-12-31 | 6 | CHF |
WeightedAverageSharePrice | 9 | 2017-12-31 | 5 | CHF |
WeightedAverageSharePrice2019 | 9 | 2017-12-31 | 1 | CHF |
WeightedAverageSharePriceShareOptionsGranted | 7 | 2018-12-31 | 1 | USD |
WeightedAverageSharePriceShareOptionsGranted | 7 | 2018-12-31 | 6 | CHF |
WeightedAverageRemainingContractualLifeOfOutstandingShareOptions | 6 | 2018-12-31 | 8 | Y |
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 | 6 | 2020-12-31 | 6 | CHF |
WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019 | 6 | 2020-12-31 | 2 | CHF |
WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019 | 6 | 2020-12-31 | 6 | CHF |
DescriptionOfOptionLifeShareOptionsGranted | 6 | 2020-12-31 | 12 | Y |
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 | 6 | 2020-12-31 | 8 | CHF |
WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 | 5 | 2020-12-31 | 6 | CHF |
WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019 | 5 | 2024-12-31 | 5 | CHF/shares |
WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 | 5 | 2024-12-31 | 18 | CHF/shares |
WeightedAverageSharePriceShareOptionsGranted2019 | 5 | 2021-12-31 | 9 | CHF/shares |
WeightedAverageSharePriceShareOptionsGranted2019 | 5 | 2020-12-31 | 6 | CHF |
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 | 4 | 2024-12-31 | 24 | CHF/shares |
WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019 | 4 | 2020-12-31 | 2 | CHF |
WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement | 4 | 2018-12-31 | 8 | CHF |
WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019 | 4 | 2022-12-31 | 4 | USD/shares |
WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019 | 3 | 2024-12-31 | 18 | CHF/shares |
WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019 | 3 | 2022-12-31 | 4 | CHF/shares |
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 | 3 | 2024-12-31 | 18 | CHF/shares |
WeightedAverageSharePrice2019 | 3 | 2025-12-31 | 11 | USD/shares |
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 | 2 | 2025-12-31 | 20 | USD/shares |
WeightedAverageSharePriceShareOptionsGranted2019 | 2 | 2025-12-31 | 20 | USD/shares |
WeightedAverageSharePrice2019 | 2 | 2025-12-31 | 4 | CHF/shares |
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 | 2 | 2025-12-31 | 21 | CHF/shares |
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 | 2 | 2020-12-31 | 6 | CHF |
WeightedAverageFairValueAtMeasurementDateShareOptionsGranted | 2 | 2025-12-31 | 12 | USD |
WeightedAverageFairValueAtMeasurementDateShareOptionsGranted | 1 | 2025-12-31 | 12 | CHF |
WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement | 1 | 2018-12-31 | 6 | CHF |
AverageForeignExchangeRate | 1 | 2021-12-31 | 1 | CHF |
ClosingForeignExchangeRate | 1 | 2021-12-31 | 1 | CHF |
BasicEarningsLossPerShare | -1 | 2020-12-31 | 13 | CHF |
DilutedEarningsLossPerShare | -1 | 2020-12-31 | 13 | CHF |
AverageForeignExchangeRate | 1 | 2025-12-31 | 30 | CHF/USD |
BasicAndDilutedEarningsLossPerShare | -1 | 2018-12-31 | 7 | CHF |
BasicAndDilutedEarningsLossPerShare | -1 | 2018-12-31 | 7 | CHF/shares |
DescriptionOfExpectedVolatilityShareOptionsGranted | 1 | 2021-12-31 | 18 | pure |
ClosingForeignExchangeRate | 1 | 2025-12-31 | 22 | CHF/USD |
BasicEarningsLossPerShare | -1 | 2025-12-31 | 44 | CHF/shares |
DilutedEarningsLossPerShare | -1 | 2025-12-31 | 44 | CHF/shares |
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement | 0 | 2018-12-31 | 6 | CHF |
DescriptionOfDiscountRatesAppliedToCashFlowProjections | 0 | 2021-12-31 | 1 | pure |
WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement | 0 | 2017-12-31 | 5 | CHF |
ApplicableTaxRate | 0 | 2023-12-31 | 21 | pure |
AverageEffectiveTaxRate | 0 | 2021-12-31 | 3 | pure |
ActuarialAssumptionOfExpectedRatesOfSalaryIncreases | 0 | 2025-12-31 | 12 | pure |
ParValuePerShare | 0 | 2025-12-31 | 4 | CHF/shares |
ActuarialAssumptionOfDiscountRates | 0 | 2025-12-31 | 14 | pure |
AdjustmentsForFairValueGainsLosses | 0 | 2021-12-31 | 9 | CHF |
CurrentFinancialLiabilities | 0 | 2020-12-31 | 6 | CHF |
CurrentReceivablesFromTaxesOtherThanIncomeTax | 0 | 2021-12-31 | 10 | CHF |
DeferredTaxAssets | 0 | 2025-12-31 | 24 | CHF |
DeferredTaxLiabilities | 0 | 2025-12-31 | 23 | CHF |
DescriptionOfRiskFreeInterestRateShareOptionsGranted | 0 | 2021-12-31 | 18 | pure |
DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares | 0 | 2022-12-31 | 14 | shares |
DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares | 0 | 2021-12-31 | 12 | shares |
ExpectedDividendAsPercentageShareOptionsGranted | 0 | 2025-12-31 | 24 | pure |
FinanceIncomeReceivedClassifiedAsOperatingActivities | 0 | 2021-12-31 | 15 | CHF |
ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment | 0 | 2018-12-31 | 1 | CHF |
IncomeTaxExpenseContinuingOperations | 0 | 2025-12-31 | 43 | CHF |
IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome | 0 | 2018-12-31 | 6 | CHF |
IncreaseDecreaseThroughTreasuryShareTransactions | 0 | 2021-12-31 | 5 | CHF |
NoncurrentFinancialLiabilities | 0 | 2019-12-31 | 6 | CHF |
NoncurrentLoansAndReceivables | 0 | 2019-12-31 | 4 | CHF |
PaymentsForShareIssueCosts | 0 | 2023-12-31 | 22 | CHF |
PaymentsToAcquireOrRedeemEntitysShares | 0 | 2022-12-31 | 9 | CHF |
ProceedsFromBorrowingsClassifiedAsFinancingActivities | 0 | 2021-12-31 | 15 | CHF |
ProceedsFromIssueOfOrdinaryShares | 0 | 2022-12-31 | 10 | CHF |
ProceedsFromIssueOfPreferenceShares | 0 | 2018-12-31 | 6 | CHF |
RepaymentsOfCurrentBorrowings | 0 | 2022-12-31 | 15 | CHF |
ShareIssueRelatedCost | 0 | 2023-12-31 | 15 | CHF |
TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense | 0 | 2018-12-31 | 6 | CHF |
WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019 | 0 | 2020-12-31 | 6 | CHF |
WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019 | 0 | 2021-12-31 | 9 | CHF/shares |
AmortisationIntangibleAssetsOtherThanGoodwill | 0 | 2021-12-31 | 2 | CHF |
ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities | 0 | 2025-06-30 | 4 | CHF |
ActuarialAssumptionOfExpectedRatesOfPensionIncreases | 0 | 2025-12-31 | 12 | pure |
ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans | 0 | 2025-12-31 | 12 | CHF |
CurrentTradeReceivables | 0 | 2024-12-31 | 5 | CHF |
What to be careful about
What this model itself distrusts about ACIU's figures. Written by the derivation as it ran, not added afterwards.
- WITHHELD: owner earnings margin, net margin -- owner earnings margin came out at -2,087% against a scale that tops out near 1,750%, which is arithmetic on a revenue figure of 3,573,000 rather than a margin. The figure is absent rather than corrected: there is no right value to put here.
- revenue is annual, not TTM
- operating income is annual, not TTM
- reports in CHF and quotes in USD, so the share price is converted at 1 USD = 0.8382 CHF as at 2026-10-14. Only the price is converted: every figure from the filing is as reported, and only the multiples built on market capitalisation carry the rate
- there is no operating profit to value; valuation rests on EV/revenue (49.8x) instead
- analyst estimate not used: trailing EPS is not positive, so a growth rate would be meaningless
- quality rests on 4 of 5 inputs; not tagged: owner earnings
- durability rests on 3 of 4 inputs; not tagged: gross margin stability
- growth DROPPED from the total: only 2 of 4 inputs could be computed (sustained growth, margin trend not tagged), so the score is not meaningful. Its weight is spread over the other dimensions