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v3.24.3

Notes to the interim condensed consolidated statement of (income) loss (Tables) | 6 Months Ended
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Jun. 30, 2024
Notes to the interim condensed consolidated statement of (income) loss |
Schedule of revenues and other income | ​
​ | ​ | ​ | ​ | ​
Operating income | ​ | Six months ended
In thousands of euros |  | June 30, 2024 |  | June 30, 2023
Revenue |  | 41 | ​ | 1,901
Total revenue |  | 41 | ​ | 1,901
Tax credits |  | 2,630 | ​ | 3,631
Subsidies |  | 5 | ​ | 3
Other |  | 58 | ​ | 1,087
Other income |  | 2,693 | ​ | 4,721
Total revenue and other income |  | 2,734 | ​ | 6,622
Schedule of research and development, marketing | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Research and | ​ | Marketing – | ​ | General and | ​ | ​
Six months ended June 30, 2024 | ​ | development | ​ | Business | ​ | administrative | ​ | ​
In thousands of euros |  | costs |  | development |  | expenses |  | Total
Disposables |  | (887) |  | — |  | — |  | (887)
Energy and liquids |  | (447) |  | — |  | — |  | (447)
Patents |  | (643) |  | — |  | — |  | (643)
Studies |  | (34,073) |  | — |  | — |  | (34,073)
Maintenance |  | (526) |  | — |  | — |  | (526)
Fees |  | (118) |  | (2) |  | (2,675) |  | (2,795)
IT systems |  | (405) |  | (6) |  | (33) |  | (444)
Support costs (including taxes) |  | — |  | — |  | (375) |  | (375)
Personnel costs |  | (7,637) |  | (153) |  | (2,600) |  | (10,391)
Depreciation, amortization and provisions |  | (1,732) |  | — |  | (122) |  | (1,854)
Insurances | ​ | — | ​ | — | ​ | (921) | ​ | (921)
Other operating expenses |  | (352) |  | (437) |  | (975) |  | (1,764)
Total operating expenses |  | (46,822) |  | (598) |  | (7,701) |  | (55,122)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Research and | ​ | Marketing – | ​ | General and | ​ | ​
Six months ended June 30, 2023 | ​ | development | ​ | Business | ​ | administrative | ​ | ​
en milliers d'euros |  | costs |  | development |  | expenses |  | Total
Disposables |  | (943) |  | — |  | — |  | (943)
Energy and liquids |  | (479) |  | — |  | — |  | (479)
Patents |  | (257) |  | — |  | — |  | (257)
Studies |  | (42,847) |  | — |  | — |  | (42,847)
Maintenance |  | (459) |  | — |  | — |  | (459)
Fees |  | (61) |  | — |  | (1,884) |  | (1,945)
IT systems |  | (440) |  | (9) |  | (50) |  | (498)
Support costs (including taxes) |  | — |  | — |  | (343) |  | (343)
Personnel costs |  | (7,065) |  | (126) |  | (2,347) |  | (9,538)
Depreciation, amortization and provisions |  | (1,061) |  | — |  | (104) |  | (1,166)
Insurances | ​ | — | ​ | — | ​ | (1,121) | ​ | (1,121)
Other operating expenses |  | (450) |  | (570) |  | (964) |  | (1,985)
Total operating expenses |  | (54,062) |  | (705) |  | (6,812) |  | (61,580)
Schedule of personnel costs and headcount | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Marketing - |  | ​ |  | ​
​ | ​ | Research and | ​ | Business | ​ | General and | ​ | ​
Six months ended June 30, 2024 | ​ | development | ​ | development | ​ | administrative | ​ | ​
In thousands of euros | ​ | costs | ​ | expenses | ​ | expenses | ​ | Total
Wages, salaries and similar costs |  | (4,824) |  | (120) |  | (1,237) |  | (6,181)
Payroll taxes |  | (1,312) |  | (10) |  | (563) |  | (1,886)
Provisions for retirement benefit obligations |  | (51) |  | — |  | (35) |  | (86)
Share-based payments |  | (1,450) |  | (24) |  | (765) |  | (2,238)
Total personnel costs |  | (7,637) |  | (153) |  | (2,600) |  | (10,391)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | Marketing - |  | ​ |  | ​
​ | ​ | Research and | ​ | Business | ​ | General and | ​ | ​
Six months ended June 30, 2023 | ​ | development | ​ | development | ​ | administrative | ​ | ​
In thousands of euros |  | costs |  | expenses |  | expenses |  | Total
Wages, salaries and similar costs |  | (4,399) |  | (104) |  | (1,191) |  | (5,694)
Payroll taxes |  | (1,222) |  | (10) |  | (476) |  | (1,708)
Provisions for retirement benefit obligations |  | (61) |  | — |  | (29) |  | (90)
Share-based payments |  | (1,383) |  | (13) |  | (650) |  | (2,046)
Total personnel costs |  | (7,065) |  | (126) |  | (2,347) |  | (9,538)
Schedule of other operating income and expenses | ​
​ | ​ | ​ | ​ | ​
​ |  | Six months ended
In thousands of euros |  | June 30, 2024 |  | June 30, 2023
Other operating income | ​ | 160 | ​ | —
Other operating expenses | ​ | (22) | ​ | (44)
Other operating income and expenses |  | 138 | ​ | (44)
Schedule of financial income and expenses | ​
​ | ​ | ​ | ​ | ​
​ |  | Six months ended
In thousands of euros |  | June 30, 2024 |  | June 30, 2023
Income from cash equivalents |  | 430 | ​ | 564
Foreign exchange gains |  | 157 | ​ | 187
Gain on fair value variation | ​ | 8,506 | ​ | 1,623
Total financial income |  | 9,093 | ​ | 2,373
Interest cost |  | (5,218) | ​ | (1,941)
Foreign exchange losses | ​ | (323) | ​ | (683)
Other financial expenses |  | (46) | ​ | (23)
Total financial expenses |  | (5,586) | ​ | (2,646)
Net financial income |  | 3,507 | ​ | (273)
Schedule of share of net profit - Equity method | ​
​ | ​ | ​ | ​
(in thousands of euros) For the period started January 1, 2024, to June 30, 2024 |
Research and development costs |  | (51) | ​
General and administrative expenses |  | (1,475) | ​
Net operating loss |  | (1,526) | ​
Financial income |  | 20 | ​
Financial expenses |  | (3) | ​
Net financial income |  | 17 | ​
Income (expense) tax |  | — | ​
Net loss for the period |  | (1,509) | ​
Exchange difference on translation of foreign operations |  | (1,964) | ​
Items that will be reclassified subsequently to profit or loss |  | (3,473) | ​
Total comprehensive loss |  | (3,473) | ​
Group's share in |  | 14.64 | %
Share of net profit |  | 235 | ​
Elimination of downstream sales |  | (66) | ​
Share of net profit - Equity method |  | 168 | ​
Schedule of basic and diluted loss per share | ​
​ | ​ | ​ | ​ | ​
​ |  | Six months ended
​ |  | June 30, 2024 |  | June 30, 2023
Net loss for the period |  | (49,029) | ​ | (55,269)
Weighted average number of shares outstanding used to calculate basic/diluted loss per share(1) |  | 51,982,093 | ​ | 42,044,796
Basic/diluted loss per share |  | (0.94) | ​ | (1.31)
(1) | In accordance with IAS 33.19, basic/diluted earnings per share exclude treasury shares held by the Group as of June 30, 2024 and 2023.

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