Statements
Alpina Bio AG. Staged profit and loss, last six closed months, all figures in CHF at the anchor rate. Costs are shown negative. Narrow screens show the latest three months.
Profit and loss
| Line | Year | Apr 2026 | May 2026 | Jun 2026 |
|---|---|---|---|---|
| Subscription revenue | CHF 148,425.51 | CHF 170,276.74 | CHF 191,885.52 | |
| One-time orders | CHF 5,540.09 | CHF 6,068.24 | CHF 6,402.37 | |
| Gross revenue | CHF 153,965.60 | CHF 176,344.98 | CHF 198,287.89 | |
| Discounts No discount programme ran in the period. | 0.00 | 0.00 | 0.00 | |
| Net revenue | CHF 153,965.60 | CHF 176,344.98 | CHF 198,287.89 | |
| Cost of goods sold | CHF -47,927.95 | CHF -54,826.13 | CHF -61,556.64 | |
| Gross margin I | CHF 106,037.65 | CHF 121,518.85 | CHF 136,731.25 | |
| Fulfilment and shipping | CHF -10,778.40 | CHF -11,576.80 | CHF -11,976.00 | |
| Gross margin II | CHF 95,259.25 | CHF 109,942.05 | CHF 124,755.25 | |
| Marketing and acquisition | CHF -36,726.40 | CHF -39,920.00 | CHF -41,516.80 | |
| Referral commissions | CHF -2,475.01 | CHF -2,960.32 | CHF -3,463.79 | |
| Returns Returns at 3 percent of gross revenue, from the cohort engine parameter. | CHF -4,618.97 | CHF -5,290.35 | CHF -5,948.64 | |
| Contribution margin I | CHF 51,438.87 | CHF 61,771.38 | CHF 73,826.02 | |
| Lab and consumables | CHF -19,000.00 | CHF -22,000.00 | CHF -22,000.00 | |
| Clinical and studies | CHF -70,000.00 | CHF -72,000.00 | CHF -74,000.00 | |
| Team and payroll | CHF -167,000.00 | CHF -173,000.00 | CHF -175,000.00 | |
| Office and admin | CHF -8,600.00 | CHF -8,600.00 | CHF -8,600.00 | |
| Software and tools | CHF -5,429.12 | CHF -5,588.80 | CHF -5,748.48 | |
| Regulatory and quality | CHF -7,437.60 | CHF -7,902.45 | CHF -7,902.45 | |
| Operating profit | CHF -226,027.85 | CHF -227,319.87 | CHF -219,424.91 | |
| Equipment | 0.00 | CHF -45,000.00 | 0.00 | |
| EBITDA | CHF -226,027.85 | CHF -272,319.87 | CHF -219,424.91 | |
| Depreciation and amortisation Straight line over 36 months on cumulative equipment spend. | CHF -2,000.00 | CHF -3,250.00 | CHF -3,250.00 | |
| EBIT | CHF -228,027.85 | CHF -275,569.87 | CHF -222,674.91 | |
| Taxes and interest Pre-profit, no tax accrues. The accounts carry no interest-bearing debt. | 0.00 | 0.00 | 0.00 | |
| Net result | CHF -228,027.85 | CHF -275,569.87 | CHF -222,674.91 |
Gross revenue is grossed up from booked net revenue by the return rate parameter, so returns appear as their own deduction at the contribution margin stage. Capital spend on equipment sits above EBITDA in this house structure and is depreciated straight line below it.
Cash flow bridge
| Step | Apr 2026 | May 2026 | Jun 2026 |
|---|---|---|---|
| Net result | CHF -228,027.85 | CHF -275,569.87 | CHF -222,674.91 |
| Add back depreciation and amortisation Non-cash charge returned to the cash view. | CHF 2,000.00 | CHF 3,250.00 | CHF 3,250.00 |
| Financing inflows Series A, CHF 3,200,000.00, Nov 2025 | 0.00 | 0.00 | 0.00 |
| Working capital, inventory timing and FX Balancing item. Deposits paid ahead of goods, receivable timing and month-end FX movements. | CHF 48,734.20 | CHF -5,525.83 | CHF -778.93 |
| Change in aggregated liquidity | CHF -177,293.65 | CHF -277,845.70 | CHF -220,203.84 |
| Closing aggregated liquidity | CHF 2,139,744.06 | CHF 1,861,898.36 | CHF 1,641,694.52 |
The bridge ties to the bank-derived liquidity every month. The profit and loss shows the cost when you sell. The bank feels it when you order, pay deposits and settle balances, and the working capital line carries that timing difference.