Variance
Alpina Bio AG. Latest close Jun 2026 and cumulative over 12 closed months. Lines show their booking currency; subtotals and totals convert to CHF at the anchor rate.
Every line here is a : the gap between what the plan said and what happened. Folding those gaps forward produces the , which is the path you measure against next month.
Net sales
revenue| Line | Budget, Jun 2026 | Actual | Delta | Rebase expectation | Delta vs rebase | Cumulative budget | Cumulative actual | Cumulative delta | Status |
|---|---|---|---|---|---|---|---|---|---|
| Subscription revenue | USD 240,121.26 | USD 233,127.44 | USD -6,993.82(-2.9%) | budget | USD -6,993.82 | USD 1,332,864.74 | USD 1,294,043.44 | USD -38,821.30(-2.9%) | |
| One-time orders | USD 8,011.78 | USD 7,778.43 | USD -233.35(-2.9%) | budget | USD -233.35 | USD 56,621.97 | USD 54,972.80 | USD -1,649.17(-2.9%) | |
| Subtotal, CHF | CHF 198,109.42 | CHF 192,339.25 | CHF -5,770.17 | CHF 1,109,366.19 | CHF 1,077,054.56 | CHF -32,311.63 |
Cost of goods sold
variable cost| Line | Budget, Jun 2026 | Actual | Delta | Per unit of revenue | Rebase expectation | Delta vs rebase | Cumulative budget | Cumulative actual | Cumulative delta | Status |
|---|---|---|---|---|---|---|---|---|---|---|
| Cost of goods sold | USD 80,955.00 | USD 77,100.00 | USD -3,855.00(-4.8%) | 32.0% vs 32.6% plan | budget | USD -3,855.00 | USD 455,458.50 | USD 433,770.00 | USD -21,688.50(-4.8%) | On track |
| Subtotal, CHF | CHF 64,634.47 | CHF 61,556.64 | CHF -3,077.83 | CHF 363,638.07 | CHF 346,321.97 | CHF -17,316.10 |
Other variable costs
variable cost| Line | Budget, Jun 2026 | Actual | Delta | Per unit of revenue | Rebase expectation | Delta vs rebase | Cumulative budget | Cumulative actual | Cumulative delta | Status |
|---|---|---|---|---|---|---|---|---|---|---|
| Fulfilment and shipping | USD 15,000.00 | USD 15,000.00 | USD 0.00(0.0%) | 6.2% vs 6.0% plan | budget | USD 0.00 | USD 119,000.00 | USD 121,500.00 | USD 2,500.00(2.1%) | On track |
| Subtotal, CHF | CHF 11,976.00 | CHF 11,976.00 | CHF 0.00 | CHF 95,009.60 | CHF 97,005.60 | CHF 1,996.00 |
Marketing
variable cost| Line | Budget, Jun 2026 | Actual | Delta | Per unit of revenue | Rebase expectation | Delta vs rebase | Cumulative budget | Cumulative actual | Cumulative delta | Status |
|---|---|---|---|---|---|---|---|---|---|---|
| Marketing and acquisition | USD 54,000.00 | USD 52,000.00 | USD -2,000.00(-3.7%) | 21.6% vs 21.8% plan | budget | USD -2,000.00 | USD 380,000.00 | USD 384,000.00 | USD 4,000.00(1.1%) | On track |
| Referral commissions | USD 6,000.00 | USD 4,338.42 | USD -1,661.58(-27.7%) | 1.8% vs 2.4% plan | budget | USD -1,661.58 | USD 41,000.00 | USD 21,161.77 | USD -19,838.23(-48.4%) | On track |
| Referral commissions came in 28 percent under budget, USD 1,661.58 unspent. The close decides whether that is saved or deferred. | ||||||||||
| Subtotal, CHF | CHF 47,904.00 | CHF 44,980.59 | CHF -2,923.41 | CHF 336,126.40 | CHF 323,481.16 | CHF -12,645.24 | ||||
Operating expenses
fixed cost| Line | Budget, Jun 2026 | Actual | Delta | Rebase expectation | Delta vs rebase | Cumulative budget | Cumulative actual | Cumulative delta | Status |
|---|---|---|---|---|---|---|---|---|---|
| Lab and consumables | CHF 18,000.00 | CHF 22,000.00 | CHF 4,000.00(22.2%) | CHF 21,000.00 | CHF 1,000.00 | CHF 146,000.00 | CHF 158,500.00 | CHF 12,500.00(8.6%) | Red |
| Lab and consumables ran 22 percent over budget for the second month running, CHF 4,000.00 above plan. The rebase carries the observed level forward. | |||||||||
| Clinical and studies | CHF 78,000.00 | CHF 74,000.00 | CHF -4,000.00(-5.1%) | budget | CHF -4,000.00 | CHF 544,000.00 | CHF 522,000.00 | CHF -22,000.00(-4.0%) | On track |
| Team and payroll | CHF 178,000.00 | CHF 175,000.00 | CHF -3,000.00(-1.7%) | budget | CHF -3,000.00 | CHF 1,406,000.00 | CHF 1,401,000.00 | CHF -5,000.00(-0.4%) | On track |
| Office and admin | CHF 8,500.00 | CHF 8,600.00 | CHF 100.00(1.2%) | CHF 8,600.00 | CHF 0.00 | CHF 82,000.00 | CHF 83,600.00 | CHF 1,600.00(2.0%) | On track |
| Software and tools | USD 7,200.00 | USD 7,200.00 | USD 0.00(0.0%) | budget | USD 0.00 | USD 72,200.00 | USD 70,600.00 | USD -1,600.00(-2.2%) | On track |
| Regulatory and quality | EUR 8,000.00 | EUR 8,500.00 | EUR 500.00(6.3%) | EUR 8,333.33 | EUR 166.67 | EUR 91,000.00 | EUR 91,500.00 | EUR 500.00(0.5%) | On track |
| Subtotal, CHF | CHF 295,686.08 | CHF 293,250.93 | CHF -2,435.15 | CHF 2,320,247.18 | CHF 2,306,534.59 | CHF -13,712.59 | |||
Capital expenditure
fixed cost| Line | Budget, Jun 2026 | Actual | Delta | Rebase expectation | Delta vs rebase | Cumulative budget | Cumulative actual | Cumulative delta | Status |
|---|---|---|---|---|---|---|---|---|---|
| Equipment | CHF 0.00 | CHF 0.00 | CHF 0.00 | budget | CHF 0.00 | CHF 117,000.00 | CHF 117,000.00 | CHF 0.00(0.0%) | On track |
| Subtotal, CHF | CHF 0.00 | CHF 0.00 | CHF 0.00 | CHF 117,000.00 | CHF 117,000.00 | CHF 0.00 |
Total
| Budget, Jun 2026 | Actual | Delta | Cumulative budget | Cumulative actual | Cumulative delta | |
|---|---|---|---|---|---|---|
| Total result, CHF | CHF -222,091.13 | CHF -219,424.91 | CHF 2,666.22 | CHF -2,122,655.06 | CHF -2,113,288.76 | CHF 9,366.30 |
Depreciation, amortisation, interest and taxes carry no variance in the period: both companies are pre-profit and debt free, and depreciation is a derived charge. Rebase expectation shows the drift-rule carry where it fired. Thresholds: 15 percent over is amber, 25 percent over or 15 percent twice in a row is red.