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Share-Based Payments (Tables) | 9 Months Ended
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Sep. 30, 2021
Summary of Stock Options Valuation Assumptions | There have been no changes in the vesting conditions and method of valuation of the SO and RSU from that disclosed in Note 14 to the consolidated financial statements included in the Annual Report.
Stock option fair value assumptions during the nine months ended September 30, 2021 |
Weighted average share price at grant date in € |  |  | 9.3 |
Weighted average expected volatility |  |  | 90.9% |
Weighted average risk-free interest rate |  |  | (0.36)% |
Weighted average expected term (in years) |  |  | 6 |
Dividend yield |  |  | — |
Weighted average fair value of stock options in € |  |  | 6.9 |
Summary of Fair Value of the Warrants has been Estimated Unsing the Cox-Ross Rubinstein Binomial Option Pricing Model | The fair value of the warrants has been estimated unsing the Cox-Ross Rubinstein binomial option pricing model.
Warrant fair value assumptions during the nine months ended September 30, 2021 |
Weighted average share price at grant date in € |  |  | 10.75 |
Weighted average expected volatility |  |  | 90.0% |
Weighted average risk-free interest rate |  |  | (0.53)% |
Weighted average expected term (in years) |  |  | 3.21 |
Dividend yield |  |  | — |
Weighted average fair value of warrants in € |  |  | — |
Summary of RSU Activity | The changes in number of BSA/BSPCE/SO/RSU are as follows:
|  | Number of outstanding |
|  | BSA |  |  | BSPCE |  |  | SO |  |  | RSU |
Balance as of December 31, 2020 |  |  | 218,008 |  |  |  | 5,500 |  |  |  | 2,610,510 |  |  |  | 1,118,745 |
Granted during the period |  |  | 39,185 |  |  |  | — |  |  |  | 75,600 |  |  |  | 44,900 |
Forfeited during the period |  |  | — |  |  |  | — |  |  |  | (100,400 | ) |  |  | (59,500 | )
Exercised/released during the period |  |  | — |  |  |  | (5,500 | ) |  |  | — |  |  |  | — |
Expired during the period |  |  | (500 | ) |  |  | — |  |  |  | — |  |  |  | — |
Balance as of September 30, 2021 |  |  | 256,693 |  |  |  | — |  |  |  | 2,585,710 |  |  |  | 1,104,145 |
Summary of Share-Based Payments Expenses | Share-based payments expenses reflected in the condensed consolidated statements of operations is as follows:
|  |  |  |  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  |  |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Research & development |  |  | SO |  |  |  | (273 | ) |  |  | (6 | ) |  |  | (952 | ) |  |  | 1,144 |
|  |  | RSU |  |  |  | (660 | ) |  |  | (102 | ) |  |  | (795 | ) |  |  | (628 | )
Sales & marketing |  |  | SO |  |  |  | (60 | ) |  |  | 186 |  |  |  | (172 | ) |  |  | 2,063 |
|  |  | RSU |  |  |  | (27 | ) |  |  | (4 | ) |  |  | (75 | ) |  |  | (12 | )
General & administrative |  |  | SO |  |  |  | (439 | ) |  |  | 25 |  |  |  | (1,791 | ) |  |  | 609 |
|  |  | RSU |  |  |  | (92 | ) |  |  | (24 | ) |  |  | (293 | ) |  |  | (211 | )
Total share-based compensation (expense) |  |  |  |  |  |  | (1,551 | ) |  |  | 74 |  |  |  | (4,078 | ) |  |  | 2,965 |

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901 + Details
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- Definition Tabular disclosure of the changes in outstanding nonvested restricted stock units. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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