XML 88 R44.htm IDEA: XBRL DOCUMENT v3.22.1
Operating expenses (Tables)
 12 Months Ended
Dec. 31, 2021
Analysis of income and expense [abstract]  
Summary of research and development expense Research and development expenses
For the year ended December 31,
(in thousands of euros)202120202019
Purchases, sub-contracting and other expenses(19,562)(12,734)(16,804)
Payroll costs (including share-based payments)(9,605)(10,306)(11,980)
Depreciation, amortization and provision expenses(1)
(1,211)(1,290)(1,627)
Total research and development expenses(30,378)(24,330)(30,411)
(1)see note 16.4 Depreciation, amortization and provision expenses
Summary of selling, general and administrative expenses Selling, General and Administrative (SG&A) expenses
For the year ended December 31,
(in thousands of euros)202120202019
Purchases, fees and other expenses (9,638)(6,482)(9,435)
Payroll costs (including share-based payments) (9,379)(7,789)(9,205)
Depreciation, amortization and provision expenses (1)
(417)(340)(270)
Total SG&A expenses(19,434)(14,611)(18,909)
(1)see note 16.4 Depreciation, amortization and provision expenses
Summary of payroll costs Payroll costs
For the year ended December 31,
(in thousands of euros)202120202019
Wages and salaries(11,391)(11,141)(11,876)
Payroll taxes(4,308)(3,953)(4,913)
Share-based payments(3,201)(2,924)(4,320)
Retirement benefit obligations(84)(76)(76)
Total payroll costs(18,984)(18,094)(21,185)
Average headcount96 97 112 
End-of-period headcount100 90 110 
Summary of depreciation, amortization and provision expenses
Depreciation, amortization and provision expenses by function are detailed as follows:
For the year ended December 31, 2021
(in thousands of euros)R&DSG&ATotal
Amortization expense of intangible assets(34)(10)(45)
Amortization expense of tangible assets(1,109)(406)(1,515)
Provision for charges(68)— (68)
Total depreciation, amortization and provision expenses(1,211)(416)(1,628)
 For the year ended December 31, 2020
(in thousands of euros)R&DSG&ATotal
Amortization expense of intangible assets(152)(23)(176)
Amortization expense of tangible assets(1,250)(329)(1,579)
Utilization of provision for disputes145 — 145 
Provision for charges— (40)(40)
Reversal of provision for disputes— 19 19 
Total depreciation, amortization and provision expenses(1,257)(373)(1,630)

For the year ended December 31, 2019
(in thousands of euros)R&DSG&ATotal
Amortization expense of intangible assets(289)(3)(292)
Depreciation expense of property, plant and equipment(1,208)(270)(1,478)
Utilization of provision for charges— 55 55 
Provision for charges(112)(52)(164)
Total depreciation, amortization and provision expenses(1,609)(270)(1,879)
Summary of other operating income (expense) OTHER OPERATING INCOME AND EXPENSES
For the year ended December 31, 2021
(in thousands of euros)20212020
Contract termination indemnity (PharmaEngine)(5,414)— 
Total Other operating income and expenses
(5,414)—