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Financial liabilities (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of financial liabilities [abstract]

Disclosure of financial liabilities breakdown

Financial liabilities break down as follows:

(amounts in thousands of euros)
FINANCIAL LIABILITIES	AS OF DECEMBER 31, 20221		AS OF DECEMBER 31, 20231		AS OF DECEMBER 31, 2024
Kreos 1 & 2 bond loans	4,730		—		—
Kreos & Claret bond loans	—		—		26,373
Lease liabilities	839		160		1,431
PGE	3,558		2,402		1,252
Borrowings	9,127		2,563		29,056
Kreos / Claret convertible notes (OCABSA)	—		21,643		23,370
Convertible loan notes	—		21,643		23,370
Kreos A & B BSA	424		—		—
Oceane conversion option	142		—		—
Kreos & Claret minimum return indemnifications	—		—		3,620
Derivative instruments	566		—		3,620
Conditional advances Bpifrance	3,262		3,262		—
Royalty certificates	3,287		12,229		13,023
Other financial liabilities	6,549		15,491		13,023
Total non-current financial liabilities	16,241		39,697		69,069
Kreos 1 & 2 bond loans	8,252		—		—
Kreos & Claret bond loans	—		—		20,028
Lease liabilities	545		379		932
PGE	1,280		1,276		1,235
Borrowings	10,077		1,655		22,195
OCEANE	19,957		—		—
Heights convertible notes	—		29,605		21,574
Convertible loan notes	19,957		29,605		21,574
Conditional advances Bpifrance	3,521		3,509		—
Other financial liabilities	3,521		3,509		—
Kreos / Claret BSA			2,579		1,166
Derivative instruments	—		2,579		1,166
Total current financial liabilities	33,555		37,348		44,935
Total financial liabilities	49,797		77,045		114,004

1In application of the Amendments to IAS 1 Presentation of Financial Statements – Classification of Liabilities as Current or Non-current, and Non-current Liabilities

with Covenants, the non-current portion of the OCEANE bonds as of December 31, 2022 and the non-current portion of the Heights convertible notes as of December

31, 2023 were reclassified within the current liabilities (Convertible loan notes) as of December 31, 2022 and 2023 respectively (see Note 2).

Disclosure of main data and assumptions used for the measurement of other equity instruments

The fair value of the BSAs was determined at grant date using the Black Scholes model, with the following assumptions:

TYPE		FAIR VALUE OF THE UNDERLYING SHARE		FAIR VALUE OF THE BSA		NUMBER OF BSAs		SUBSCRIPTI ON PRICE		STRIKE PRICE PER SHARE		RISK FREE RATE		EXPECTED MATURITY		VOLATILITY
BSA 2024-1		€14.06		[€5.7-€6.5]		58,365		€2.57		€13.10		4.30%		[5.4-6.9 years]		60.41%
BSA 2024-2		€14.06		[€5.8-€6.6]		19,455		€2.57		€13.10		4.30%		[5.5-7.0 years]		60.41%

TYPE		FAIR VALUE OF THE UNDERLYING SHARE		FAIR VALUE OF THE AGA		AGA PRICE		MATURITY		VOLATILITY		RISK FREE RATE
AGA 2021		€31.60		€23.92		€0.00		2022-07-31		49.0%		-1.00%
AGA 2023-1 (Tranches 1-4)		€15.98		€15.98		€0.00		N/A		N/A		N/A
AGA 2023-1 (Tranche 5)		€15.98		€3.62		€0.00		2024-12-31		67.2%		3.20%
AGA 2023-1 (Tranche 6)		€15.98		€0.74		€0.00		2024-07-11		67.2%		3.20%
AGA 2023-2 (Tranche 1)		€15.98		€15.98		€0.00		N/A		N/A		N/A
AGA 2023-2 (Tranche 2)		€15.98		€9.59		€0.00		N/A		N/A		N/A
AGA 2023-3		€14.92		€14.92		€0.00		N/A		N/A		N/A
AGA 2023-4		€14.92		€14.92		€0.00		N/A		N/A		N/A
AGA 2023-5		€9.16		€9.16		€0.00		N/A		N/A		N/A
AGA 2024-1		€12.26		€12.26		€0.00		N/A		N/A		N/A
AGA 2024-2		€13.40		€13.40		€0.00		N/A		N/A		N/A
AGA-2024-3		€12.76		€12.76		€0.00		N/A		N/A		N/A
AGA-2024-4		€12.54		€12.54		€0.00		N/A		N/A		N/A
AGA-2024-5		€12.54		€12.54		€0.00		N/A		N/A		N/A
AGA-2024-6		€12.54		€12.54		€0.00		N/A		N/A		N/A
AGA-2024-7		€10.80		€10.80		€0.00		N/A		N/A		N/A

The fair value of the Minimum Return Indemnifications was measured using the following assumptions:

Tranche B Minimum Return Indemnification (issued in March 2024)		AS OF MARCH 28, 2024		AS OF DECEMBER 31, 2024
Final redemption scenario probability		95%		95%
Minimal return		1.40x		1.40x
Discount rate		13%		8%
Probability-weighted present value of shortfall payment (in thousands of €)		1,959 (Final redemption) 68 (Tender offer)		2,635 (Final redemption) 136 (Tender offer)
Probability-weighted fair value of tranche A-B warrants with MRI (in thousands of €)		1,066 (Final redemption)		104 (Final redemption)
Probability-weighted fair value of tranche A-B warrants without MRI (in thousands of €)		1,410 (Final redemption)		241 (Final redemption)
Total fair value of MRI (in thousands of €)		1,615 (Final redemption, i.e. a+b-c) 68 (Tender offer)		2,499 (Final redemption, i.e. a+b-c) 136 (Tender offer)
Fair value of Tranche B MRI (in thousands of €)		1,683		2,636

Tranche C Minimum Return Indemnification (issued in June 2024)		AS OF JUNE 21, 2024		AS OF DECEMBER 31, 2024
Final redemption scenario probability		95%		95%
Minimal return		1.30x		1.30x
Discount rate		15%		8%
(a) Probability-weighted present value of shortfall payment (in thousands of €)		741 (Final redemption) 0 (Tender offer)		1,160 (Final redemption) 43 (Tender offer)
(b) Probability-weighted fair value of tranche C warrants with MRI (in thousands of €)		2,948 (Final redemption)		684 (Final redemption)
(c) Probability-weighted fair value of tranche C warrants without MRI (in thousands of €)		3,250 (Final redemption)		903 (Final redemption)
Total fair value of MRI (in thousands of €)		475 (Final redemption, i.e. a+b-c) 0 (Tender offer)		941 (Final redemption, i.e. a+b-c) 43 (Tender offer)
Fair value of Tranche C MRI (in thousands of €)		475		984

The

main data and assumptions are the following:

Kreos/Claret Tranche A-B BSA - August 2023		AS OF AUGUST 22, 2023 (Tranche A-B)		AS OF DECEMBER 31, 2023		AS OF DECEMBER 31, 2024
Number of outstanding BSA		214,198		214,198		214,198
Exercise price per share		€18.67		€18.67		€18.67
Ordinary share price		€17.10		€9.82		€6.76
Exercise date		19/08/2030 (expiry) 18/02/2027 (tender offer)		19/08/2030 (expiry) 18/02/2027 (tender offer)		19/08/2030 (expiry) 18/02/2027 (tender offer)
7-year expiry scenario probability		50%		95%		95%
Volatility		71.9% (expiry) 65.2% (tender offer)		59.5% (expiry) 64.9% (tender offer)		44.3% (expiry) 44.3% (tender offer)
Dividend		—%		—%		—%
Risk-free rate		3.00%		2.30%		2.9% (expiry) 2.9% (tender offer)
Fair value of issued Kreos/Claret Tranche A-B BSA		2,092		920		243

Kreos/Claret Tranche C BSA - November 2023		AS OF NOVEMBER 2, 2023		AS OF DECEMBER 31, 2023		AS OF DECEMBER 31, 2024
Number of outstanding BSA		405,832		405,832		405,832
of which, number of conditional BSA		202,915		202,916		0
Exercise price per share		€9.86		€9.86		€9.86
Ordinary share price		€8.89		€9.82		€6.67
Exercise date		01/11/2030 (expiry) 18/02/2027 (tender offer)		01/11/2030 (expiry) 18/02/2027 (tender offer)		01/11/2030 (expiry) 18/02/2027 (tender offer)
7-year expiry scenario probability		95%		95%		95%
Probability of Drawdown of Tranche C credit facility		30%		30%		Drawn on June 21, 2024
Volatility		67.3% (expiry) 64.3% (tender offer)		67.4% (expiry) 64.9% (tender offer)		44.3% (expiry) 44.3% (tender offer)
Dividend		—%		—%		—%
Risk-free rate		3.00%		2.30%		2.9% (expiry) 2.9% (tender offer)
Fair value of issued Kreos/Claret Tranche C BSA		1,493		1,659		923

The Kreos A BSA and Kreos B BSA are measured at fair value using a Black-Scholes valuation model. The main data and

assumptions are the following:

Kreos A BSA - June 1, 2018		As of and for the year ended December 31, 2022		As of May 24, 2023 (exercise date)
Number of outstanding Kreos A BSA		110,957		110,957
Exercise price per share		€7.21		€7.21
Ordinary share price		€6.18		€18.57
Residual maturity		5.6 years		0.0 years
Volatility		44.01%		N/A
Dividend		—%		N/A
Risk-free rate		2.98%		N/A
Fair value of issued Kreos A BSA (in thousands of €)		275		1,261

Kreos B BSA - June 1, 2019		As of and for the year ended December 31, 2022		As of May 24, 2023 (exercise date)
Number of outstanding Kreos B BSA		74,766		74,766
Exercise price per share		€10.70		€10.70
Ordinary share price		€6.18		€18.57
Residual maturity		6.4 years		0.0 years
Volatility		44.01%		N/A
Dividend		—%		N/A
Risk-free rate		2.96%		N/A
Fair value of issued Kreos B BSA (in thousands of €)		149		589

Disclosure of main data and assumptions used for the measurement of convertible loan notes

The main data and assumptions are the following:

Heights convertible notes - August 2023		AS OF AUGUST 24, 2023		AS OF DECEMBER 31, 2023		AS OF DECEMBER 31, 2024
Number of outstanding notes		350		350		350
Original principal amount (in thousands of €)		35,000		35,000		35,000
Interest rate		6%		6%		6%
Conversion price per share		€23.77		€23.77		€23.77
Ordinary share price		€16.74		€9.82		€6.76
Maturity date		24/08/2025 (put event) 24/08/2027 (HTM/voluntary conversion)		24/08/2025 (put event) 24/08/2027 (HTM/voluntary conversion)		24/08/2025 (put event) 24/08/2027 (HTM/voluntary conversion)
Held to maturity / voluntary conversion scenario probability		75%		75%		75%
Initial price limit		€14.43		€14.43		€14.43
Early redemption amount (put event)		120%		120%		120%
Volatility		50%		50%		50%
Credit spread		20%		20%		25%
Risk-free rate		2.9%		2.3%		2.9%
Fair value of Heights convertible notes (in thousands of €)		32,641		27,456		20,017

At inception, the net cash proceeds reflect the OCEANE initial fair value. The fair value of the bifurcated option at inception has been

measured with a Monte Carlo model using a Longstaff Schwartz algorithm, with a 53% share price volatility, a 1,400 bp credit spread

assumption and a €31.50 share price.

OCEANE		AS OF DECEMBER 31, 2022		AS OF AUGUST 24, 2023
Risk free rate		3.05%		3.22%
Credit spread		1,475 bp		1,398 bp
Ordinary share price		€6.18		€16.74
Expected term		July 21, 2026		July 21, 2026
Volatility		44.01%		37%
Dividend		—		—
Fair value of issued OCEANE (in thousands of €)		142		1,762

Disclosure of conditional advances

Conditional advances as of December 31, 2022, 2023 and 2024 are as follows:

(amounts in thousands of euros)
CONDITIONAL ADVANCES	AS OF DECEMBER 31, 2022		AS OF DECEMBER 31, 2023		AS OF DECEMBER 31, 2024
RNP VIR – Bpifrance	4,171		4,232		—
CARENA – Bpifrance	2,454		2,485		—
EBOLA – Bpifrance	158		55		—
Total conditional advances	6,783		6,771		—

Disclosure of variation in lease liabilities

The variations in lease liabilities are set forth below:

(amounts in thousands of euros)	LEASE LIABILITY
AS OF JANUARY 1, 2022	214
(+) Increase	1,476
(-) Decrease	(305)
AS OF DECEMBER 31, 2022	1,384
(+) Increase	350
(-) Decrease	(1,194)
AS OF DECEMBER 31, 2023	540
(+) Increase	2,221
(-) Decrease	(398)
AS OF DECEMBER 31, 2024	2,363

Disclosure of main data and assumptions used for the measurement of earn-out liability

The main data and

assumptions are the following:

Prosynergia earn-out	As of April 1, 2022	As of and for the period ended December 31, 2022
Risk free rate	(0.3)%	2.3%
Market capitalization (in thousands of €)	403,118	135,952
Ordinary share price (€)	24.15	6.18
Time to maturity	1 year	0.25 years
Volatility	61%	44%
Dividend	—	—
Fair value of the earn-out liability (in thousands of €)	(1,446)	—

Disclosure of reconciliation of liabilities arising from financing activities

Changes in financial liabilities, excluding derivative instruments, are presented below as of December 31, 2022, 2023 and 2024:

(Amounts in thousands of euros)
FINANCIAL LIABILITIES (excluding derivatives instruments)	Kreos 1 & 2 bond loans		Oceane		Kreos & Claret convertible notes (OCABSA )		Kreos & Claret bond loans		Heights convertible notes		PGE		Conditional advances BPI		Lease liabilities		Prosynergia earn-out liability		Royalty certificates		Total
AS OF JANUARY 1, 2022	21,110		18,816		—		—		—		4,742		6,770		214		—		—		51,653
Proceeds	—		—		—		—		—		—		—		—		—		2,931		2,931
Repayments	(9,410)		—		—		—		—		—		(90)		(305)		—		—		(9,806)
Interest paid	(2,456)		(1,496)		—		—		—		(54)		—		—		—		—		(4,006)
Non-cash changes: interest expense and other	3,738		2,636		—		—		—		150		102		—		—		356		6,983
Non-cash changes: recognition of earn-out liability	—		—		—		—		—		—		—		—		1,446		—		1,446
Non-cash changes: fair value remeasurement			—		—		—		—		—		—		—		(1,446)		—		(1,446)
Non cash changes: additional leases			—		—		—		—		—		—		1,476		—		—		1,476
AS OF DECEMBER 31, 2022	12,982		19,957		—		—		—		4,838		6,783		1,384		—		3,287		49,231
Proceeds			—		23,119		—		35,000		—		—		—		—		—		58,119
Repayments	(11,635)		(23,238)		—		—		(2,188)		(1,250)		(110)		(573)		—		—		(38,993)
Interest paid	(2,278)		(1,602)		(818)		—		(525)		(43)		—		(12)		—		—		(5,278)
Non-cash changes: interest expense and other			—		(1,046)		—		—		—		—		—		—		—		(1,046)
Non-cash changes: recognition of earn-out liability			—		(1,005)		—		—		—		—		—		—		—		(1,005)
Non-cash changes: fair value remeasurement	170		3,069		—		—		(212)		—		—		—		—		—		3,027
Non cash changes: additional leases			—		—		—		—		—		—		272		—		—		272
AS OF DECEMBER 31, 2023	—		—		21,643		—		29,605		3,678		6,771		540		—		12,229		74,466

(Amounts in thousands of euros)
FINANCIAL LIABILITIES (excluding derivatives instruments)
AS OF DECEMBER 31, 2023	—		—		21,643		—		29,605		3,678		6,771		540		—		12,229		74,466
Proceeds			—		—		47,444		—		—		—		—		—		—		47,444
Repayments			—		—		—		(8,750)		(1,250)		(2,708)		(459)		—		—		(13,167)
Interest paid			—		(2,250)		(3,639)		(1,772)		(18)		—		(17)		—		—		(7,696)
Non-cash changes: classification of embedded derivatives as separate derivative financial instruments			—		—		(3,204)		—		—		—		—		—		—		(3,204)
Non-cash changes: (gain)/ loss on recognition or derecognition			—		—		—		(590)		—		—		—		—		—		(590)
Non-cash changes: interest expense and other			—		3,977		5,800		1,714		77		7		61		—		4,198		15,834
Non-cash changes: amortized cost remeasurement			—		—		—		—		—		—		—		—		(3,404)		(3,404)
Non-cash changes: other fair value remeasurement			—		—		—		1,367		—		—		—		—		—		1,367
Non-cash changes : subsidies	—		—		—		—		—		—		(4,070)		—		—		—		(4,070)
Non cash changes: additional leases			—		—		—		—		—		—		2,221		—		—		2,221
Non cash changes : Effect of the change in foreign currency exhange rates			—		—		—		—		—		—		17		—		—		17
AS OF DECEMBER 31, 2024	—		—		23,370		46,401		21,574		2,488		—		2,363		—		13,023		109,218

Disclosure of changes in derivative instruments

Changes in derivative instruments, are presented below as of December 31, 2022, 2023 and 2024 :

(amounts in thousands of euros)	Kreos A BSA		Kreos B BSA		OCEANE conversion option		Kreos/Claret BSA		Kreos/Claret Minimum Return Indemnifications		Total
DERIVATIVE FINANCIAL INSTRUMENTS
AS OF JANUARY 1, 2022	2,478		1,525		5,929		—		—		9,932
(+) Increase in fair value	—		—		—		—		—		—
(-) Decrease in fair value	(2,203)		(1,376)		(5,787)		—		—		(9,366)
AS OF DECEMBER 31, 2022	275		149		142		—		—		566
(+) Issuance	—		—		—		3,585		—		3,585
(+) Increase in fair value	986		440		1,620		—		—		3,046
(-) Decrease in fair value	—		—		—		(1,006)		—		(1,006)
(-) Repurchases	(489)		(339)		(1,762)		—		—		(2,591)
(-) Exercises	(771)		(250)		—		—		—		(1,021)
AS OF DECEMBER 31, 2023	—		—		—		2,579		—		2,579
AS OF DECEMBER 31, 2023	—		—		—		2,579		—		2,579
(+) Issuance	—		—		—		—		2,158		2,158
(+) Increase in fair value	—		—		—		—		1,462		1,462
(-) Decrease in fair value	—		—		—		(1,413)		—		(1,413)
AS OF DECEMBER 31, 2024	—		—		—		1,166		3,620		4,786

Disclosure of remaining contractual maturities of derivative financial liabilities

The following are the remaining contractual maturities of financial liabilities as of December 31, 2022, 2023 and 2024. The amounts

are gross and undiscounted, and include contractual interest payments.

	AS OF DECEMBER 31, 2022
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES	GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
(amounts in thousands of euros)
Kreos 1 & 2 bond loans	12,982		14,098		9,034		5,065		—		—
Oceane	19,957		31,000		1,500		1,500		28,000		—
PGE	4,838		5,173		1,293		1,293		2,586		—
Conditional advances BPI	6,783		6,813		3,697		1,490		1,626		—
Royalty certificates	3,287		—		—		—		—		—
Lease liabilities	1,384		1,403		558		557		289		—
Derivative instruments	566		566		142		—		424		—
Total financial liabilities	49,797		59,053		16,223		9,905		32,925		—

	AS OF DECEMBER 31, 2023
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES	GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
(amounts in thousands of euros)
Heights convertible notes	29,605		36,750		10,522		9,997		16,231		—
Kreos/Claret convertible notes (OCABSA)	21,643		30,903		2,250		2,250		26,403		—
PGE	3,678		3,880		1,293		1,293		1,293		—
Conditional advances BPI	6,771		6,813		3,697		1,490		1,626		—
Royalty certificates	12,229		—		—		—		—		—
Lease liabilities	540		575		406		162		7		—
Derivative instruments	2,579		2,579		2,579		—		—		—
Total financial liabilities	77,045		81,500		20,747		15,192		45,561		—

	AS OF DECEMBER 31, 2024
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES	GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
(amounts in thousands of euros)
Heights convertible notes	21,574		24,063		8,750		8,750		6,563		—
Kreos/Claret convertible notes (OCABSA)	23,370		30,653		2,250		19,943		8,460		—
Kreos/Claret bond loans	46,401		58,080		24,016		25,715		8,348		—
PGE	2,488		2,586		1,293		1,293		—		—
Royalty certificates	13,023		—		—		—		—		—
Lease liabilities	2,363		2,512		993		996		516		7
Derivative instruments	4,786		4,786		1,166		—		3,620		—
Total financial liabilities	114,004		122,680		38,468		56,698		27,507		7

Disclosure of remaining contractual maturities of non-derivative financial liabilities

The following are the remaining contractual maturities of financial liabilities as of December 31, 2022, 2023 and 2024. The amounts

are gross and undiscounted, and include contractual interest payments.

	AS OF DECEMBER 31, 2022
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES	GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
(amounts in thousands of euros)
Kreos 1 & 2 bond loans	12,982		14,098		9,034		5,065		—		—
Oceane	19,957		31,000		1,500		1,500		28,000		—
PGE	4,838		5,173		1,293		1,293		2,586		—
Conditional advances BPI	6,783		6,813		3,697		1,490		1,626		—
Royalty certificates	3,287		—		—		—		—		—
Lease liabilities	1,384		1,403		558		557		289		—
Derivative instruments	566		566		142		—		424		—
Total financial liabilities	49,797		59,053		16,223		9,905		32,925		—

	AS OF DECEMBER 31, 2023
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES	GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
(amounts in thousands of euros)
Heights convertible notes	29,605		36,750		10,522		9,997		16,231		—
Kreos/Claret convertible notes (OCABSA)	21,643		30,903		2,250		2,250		26,403		—
PGE	3,678		3,880		1,293		1,293		1,293		—
Conditional advances BPI	6,771		6,813		3,697		1,490		1,626		—
Royalty certificates	12,229		—		—		—		—		—
Lease liabilities	540		575		406		162		7		—
Derivative instruments	2,579		2,579		2,579		—		—		—
Total financial liabilities	77,045		81,500		20,747		15,192		45,561		—

	AS OF DECEMBER 31, 2024
CURRENT AND NON-CURRENT FINANCIAL LIABILITIES	GROSS AMOUNT		CONTRACTUAL CASH FLOWS		LESS THAN 1 YEAR		FROM 1 TO 2 YEARS		FROM 2 TO 5 YEARS		LONGER THAN 5 YEARS
(amounts in thousands of euros)
Heights convertible notes	21,574		24,063		8,750		8,750		6,563		—
Kreos/Claret convertible notes (OCABSA)	23,370		30,653		2,250		19,943		8,460		—
Kreos/Claret bond loans	46,401		58,080		24,016		25,715		8,348		—
PGE	2,488		2,586		1,293		1,293		—		—
Royalty certificates	13,023		—		—		—		—		—
Lease liabilities	2,363		2,512		993		996		516		7
Derivative instruments	4,786		4,786		1,166		—		3,620		—
Total financial liabilities	114,004		122,680		38,468		56,698		27,507		7

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