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Loans and Borrowings (Tables) | 12 Months Ended
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Dec. 31, 2021
Borrowing costs [abstract] |
Summary of Bonds |
| At origin (10/16/2017) : |  |
| Number of bonds |  | 6,081,081
| Nominal amount of the loan |  | 179,999,997.60€
| Nominal unit value of the bonds |  | 29.60€
| Conversion / exchange premium |  | 30%
|  |  | To GENFIT's reference share price :
|  |  | 22.77€
| Annual nominal interest rate |  | 3.5%
|  |  | Payable semi-annually in arrears
| Annual nominal interest rate |  | 7.2%
| Offering |  | 10/16/2017
|  |  | At par
| Redemption |  | 10/16/2022
|  |  | Redemption prior to maturity at the option of the Company from
|  |  | 11/6/2020
|  |  | if the arithmetic volume-weighted average price of
|  |  | GENFIT's listed share price and the then prevailing conversion ratio over a
|  |  | 20
|  |  | trading period exceeds
|  |  | 150%
|  |  | of the nominal value of the OCEANEs.
| After OCEANEs buyback : |  |
| Number of bonds |  | 3,185,821
| Nominal amount of the loan |  | 94,300,301.60€
| Nominal unit value of the bonds |  | 29.60€
| Effective interest rate |  | 8.8%
| As of 06/30/2021 : |  |
| Number of bonds |  | 1,923,662
| Nominal amount of the loan |  | 56,940,395.20€
| Nominal unit value of the bonds |  | 29.60€
| Effective interest rate |  | 8.8%
Summary of Convertible Loans |
| Convertible loans - Total |  | As of
| (in € thousands) |  | 2019/12/31 |  | 2020/12/31 |  | 2021/12/31
| Convertible loans |  | 165,454 |  |  | 170,782 |  |  | 48,097 |
| TOTAL |  | 165,454 |  | 170,782 |  | 48,097
| Convertible loans - Current |  | As of
| (in € thousands) |  | 2019/12/31 |  | 2020/12/31 |  | 2021/12/31
| Convertible loans |  | 1,312 |  |  | 1,312 |  |  | 415 |
| TOTAL |  | 1,312 |  | 1,312 |  | 415
| Convertible loans - Non current |  | As of
| (in € thousands) |  | 2019/12/31 |  | 2020/12/31 |  | 2021/12/31
| Convertible loans |  | 164,142 |  |  | 169,470 |  |  | 47,682 |
| TOTAL |  | 164,142 |  | 169,470 |  | 47,682
Other Loans and Borrowings | Other loans and borrowings consisted of the following:
| Other loans and borrowings - Total |  | As of
| (in € thousands) |  | 2019/12/31 |  | 2020/12/31 |  | 2021/12/31
| Refundable and conditional advances |  | 3,229 |  |  | 3,229 |  |  | 3,229 |
| Bank loans |  | 2,645 |  | 1,540 |  |  | 15,824 |
| Obligations under leases |  | 12,281 |  |  | 10,131 |  |  | 7,069 |
| Accrued interests |  | 1 |  | 1 |  |  | 16 |
| Other financial loans and borrowings |  | 7 |  |  | 7 |  |  | — |
| TOTAL |  | 18,165 |  | 14,908 |  | 26,138
| Other loans and borrowings - Current |  | As of
| (in € thousands) |  | 2019/12/31 |  | 2020/12/31 |  | 2021/12/31
| Refundable and conditional advances |  | — |  |  | — |  |  | — |
| Bank loans |  | 1,105 |  | 942 |  |  | 667 |
| Obligations under leases |  | 2,112 |  |  | 2,085 |  |  | 1,089 |
| Accrued interests |  | 1 |  | 1 |  |  | 16 |
| Other financial loans and borrowings |  | 7 |  |  | 7 |  |  | — |
| TOTAL |  | 3,226 |  |  | 3,035 |  |  | 1,773 |
| Other loans and borrowings - Non current |  | As of
| (in € thousands) |  | 2019/12/31 |  | 2020/12/31 |  | 2021/12/31
| Refundable and conditional advances |  | 3,229 |  |  | 3,229 |  |  | 3,229 |
| Bank loans |  | 1,540 |  | 598 |  |  | 15,156 |
| Obligations under leases |  | 10,169 |  |  | 8,046 |  |  | 5,980 |
| Accrued interests |  | — |  |  | — |  |  | — |
| Other financial loans and borrowings |  | — |  |  | — |  |  | — |
| TOTAL |  | 14,939 |  |  | 11,873 |  |  | 24,365 |
Summary of Refundable and Conditional Advances | The following table summarizes advances outstanding at December 31, 2021, 2020 and 2019.
| Refundable and conditional advances—general overview |  | Grant date |  | Total amount allocated |  | Receipts |  | Repayments |  | Effects of discounting |  | Net book value As of 2021/12/31
| (in € thousands) |  |  |  |  |  |  |  |  |  |  |  |
| BPI FRANCE - IT-DIAB |  | 12/23/2008 |  | 3,229 |  |  | 3,229 |  |  | — |  |  | — |  |  | 3,229 |
| Development of a global strategy for the prevention and management of type 2 diabetes |  |  |  |  |  |  |  |  |  |  |  |
| TOTAL |  |  |  | 3,229 |  |  | 3,229 |  |  | — |  |  | — |  |  | 3,229 |
| Refundable and conditional advances—general overview |  | Grant date |  | Total amount allocated |  | Receipts |  | Repayments |  | Effects of discounting |  | Net book value As of 2020/12/31
| (in € thousands) |  |  |  |  |  |  |  |  |  |  |  |
| BPI FRANCE - IT-DIAB |  | 12/23/2008 |  | 3,229 |  |  | 3,229 |  |  | — |  |  | — |  |  | 3,229 |
| Development of a global strategy for the prevention and management of type 2 diabetes |  |  |  |  |  |  |  |  |  |  |  |
| TOTAL |  |  |  | 3,229 |  |  | 3,229 |  |  | — |  |  | — |  |  | 3,229 |
| Refundable and conditional advances—general overview |  | Grant date |  | Total amount allocated |  | Receipts |  | Repayments |  | Effects of discounting |  | Net book value As of 2019/12/31
| (in € thousands) |  |  |  |  |  |  |  |  |  |  |  | Net book value As of
| BPI FRANCE - IT-DIAB |  | 12/23/2008 |  | 3,229 |  |  | 3,229 |  |  | — |  |  | — |  |  | 3,229 |
| Development of a global strategy for the prevention and management of type 2 diabetes |  |  |  |  |  |  |  |  |  |  |  |
| TOTAL |  |  |  | 3,229 |  |  | 3,229 |  |  | — |  |  | — |  |  | 3,229 |
Summary of Bank Loans | Bank loans consisted of the following as of December 31, 2019:
| Bank loans |  | Loan |  | Facility |  | Interest |  | Available As of 2019/12/31 |  | Installments |  | Outstanding As of 2019/12/31
| (in € thousands) |  | date |  | size |  | rate |  |  |  |
| CDN 3 |  | April 2016 |  | 500 |  |  | 0.72 | % |  | — |  |  | 60 monthly |  | 135 |
| CDN 4 |  | June 2017 |  | 600 |  |  | 0.36 | % |  | — |  |  | 48 monthly |  | 226 |
| CDN 5 |  | November 2018 |  | 500 |  |  | 0.46 | % |  | — |  |  | 48 monthly |  | 365 |
| CIC 4 |  | December 2016 |  | 265 |  |  | 0.69 | % |  | — |  |  | 60 monthly |  | 111 |
| CIC 5 |  | July 2017 |  | 1,000 |  |  | 0.69 | % |  | — |  |  | 60 monthly |  | 554 |
| BNP 2 |  | June 2016 |  | 500 |  |  | 0.80 | % |  | — |  |  | 20 quarterly |  | 177 |
| BNP 3 |  | October 2016 |  | 1,050 |  |  | 0.80 | % |  | — |  |  | 20 quarterly |  | 525 |
| BNP 4 |  | April 2017 |  | 800 |  |  | 0.87 | % |  | — |  |  | 60 monthly |  | 537 |
| AUTRES |  | - |  | — |  |  | — | % |  | — |  |  | 0 |  | 14 |
| CDN PGE |  | June 2021 |  | — |  |  | (*) |  | — |  |  | 8 quaterly |  | — |
| CIC PGE |  | June 2021 |  | — |  |  | (*) |  | — |  |  | 8 quaterly |  | — |
| BNP PGE |  | June 2021 |  | — |  |  | (*) |  | — |  |  | 8 quaterly |  | — |
| NATIXIS PGE |  | June 2021 |  | — |  |  | (*) |  | — |  |  | 8 quaterly |  | — |
| BPI PGE |  | July 2021 |  | — |  |  | 1.85 | % |  | — |  |  | 16 quaterly |  | — |
| BPI PRÊT TAUX BONIFIE |  | November 2021 |  | — |  |  | 2.25 | % |  | — |  |  | 20 quaterly |  | — |
| TOTAL |  |  |  | 5,215 |  |  |  |  | — |  |  |  |  | 2,645 |
Bank loans consisted of the following as of December 31,2020:
| Bank loans |  | Loan |  | Facility |  | Interest |  | Outstanding As of 2020/12/31 |  | Installments |  | Outstanding As of 2020/12/31
| (in € thousands) |  | date |  | size |  | rate |  |  |  |
| CDN 3 |  | April 2016 |  | 500 |  |  | 0.72 | % |  | — |  |  | 60 monthly |  | 34 |
| CDN 4 |  | June 2017 |  | 600 |  |  | 0.36 | % |  | — |  |  | 48 monthly |  | 75 |
| CDN 5 |  | November 2018 |  | 500 |  |  | 0.46 | % |  | — |  |  | 48 monthly |  | 241 |
| CIC 4 |  | December 2016 |  | 265 |  |  | 0.69 | % |  | — |  |  | 60 monthly |  | 58 |
| CIC 5 |  | July 2017 |  | 1,000 |  |  | 0.69 | % |  | — |  |  | 60 monthly |  | 354 |
| BNP 2 |  | June 2016 |  | 500 |  |  | 0.80 | % |  | — |  |  | 20 quarterly |  | 76 |
| BNP 3 |  | October 2016 |  | 1,050 |  |  | 0.80 | % |  | — |  |  | 20 quarterly |  | 315 |
| BNP 4 |  | April 2017 |  | 800 |  |  | 0.87 | % |  | — |  |  | 60 monthly |  | 377 |
| AUTRES |  | - |  | — |  |  | 0.00 | % |  | — |  |  | 0 |  | 9 |
| CDN PGE |  | June 2021 |  | — |  |  | (*) |  | — |  |  | 8 quaterly |  | — |
| CIC PGE |  | June 2021 |  | — |  |  | (*) |  | — |  |  | 8 quaterly |  | — |
| BNP PGE |  | June 2021 |  | — |  |  | (*) |  | — |  |  | 8 quaterly |  | — |
| NATIXIS PGE |  | June 2021 |  | — |  |  | (*) |  | — |  |  | 8 quaterly |  | — |
| BPI PGE |  | July 2021 |  | — |  |  | 1.85 | % |  | — |  |  | 16 quaterly |  | — |
| BPI PRÊT TAUX BONIFIE |  | November 2021 |  | — |  |  | 2.25 | % |  | — |  |  | 20 quaterly |  | — |
| TOTAL |  |  |  | 5,215 |  |  |  |  | — |  |  |  |  | 1,540 |
Bank loans consisted of the following as of December 31, 2021:
| Bank loans |  | Loan |  | Facility |  | Interest |  | Available |  | Installments |  | Outstanding
|  |  | date |  | size |  | rate |  | as of |  |  |  | as of
| (in € thousands) |  |  |  |  |  |  |  | 2021/12/31 |  |  |  | 2021/12/31
| CDN 3 |  | April 2016 |  | 500 |  |  | 0.72 | % |  | — |  |  | 60 monthly |  | — |
| CDN 4 |  | June 2017 |  | 600 |  |  | 0.36 | % |  | — |  |  | 48 monthly |  | — |
| CDN 5 |  | November 2018 |  | 500 |  |  | 0.46 | % |  | — |  |  | 48 monthly |  | 115 |
| CIC 4 |  | December 2016 |  | 265 |  |  | 0.69 | % |  | — |  |  | 60 monthly |  | 4 |
| CIC 5 |  | July 2017 |  | 1,000 |  |  | 0.69 | % |  | — |  |  | 60 monthly |  | 152 |
| BNP 2 |  | June 2016 |  | 500 |  |  | 0.80 | % |  | — |  |  | 20 quarterly |  | — |
| BNP 3 |  | October 2016 |  | 1,050 |  |  | 0.80 | % |  | — |  |  | 20 quarterly |  | 105 |
| BNP 4 |  | April 2017 |  | 800 |  |  | 0.87 | % |  | — |  |  | 60 monthly |  | 217 |
| AUTRES |  | - |  | — |  |  | 0.00 | % |  | — |  |  | 0 |  | 20 |
| CDN PGE |  | June 2021 |  | 900 |  |  | (*) |  | — |  |  | 8 quaterly |  | 900 |
| CIC PGE |  | June 2021 |  | 2,200 |  |  | (*) |  | — |  |  | 8 quaterly |  | 2,200 |
| BNP PGE |  | June 2021 |  | 4,900 |  |  | (*) |  | — |  |  | 8 quaterly |  | 4,900 |
| NATIXIS PGE |  | June 2021 |  | 3,000 |  |  | (*) |  | — |  |  | 8 quaterly |  | 3,000 |
| BPI PGE |  | July 2021 |  | 2,000 |  |  | 1.85 | % |  | — |  |  | 16 quaterly |  | 2,000 |
| BPI PRÊT TAUX BONIFIE |  | November 2021 |  | 2,250 |  |  | 2.25 | % |  | — |  |  | 20 quaterly |  | 2,250 |
| TOTAL |  |  |  | 20,465 |  |  |  |  | — |  |  |  |  | 15,864 |
(*) Will be defined at the end of the prorogation date.
Summary of Maturities of Financial Liabilities |
| Maturity of financial liabilities |  | As of |  | Less than |  | Less than |  | Less than |  | Less than |  | Less than |  | More than
| (in € thousands) |  | 2021-12-31 |  | 1 year |  | 2 years |  | 3 years |  | 4 years |  | 5 years |  | 5 years
| BPI FRANCE - IT-DIAB |  | 3,229 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,229 |
| TOTAL - Refundable and conditional advances |  | 3,229 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3,229 |
| Convertible loans |  | 48,097 |  |  | 415 |  |  | — |  |  | — |  |  | 47,682 |  |  | — |  |  | — |
| Bank loans |  | 15,824 |  |  | 667 |  |  | 3,728 |  |  | 6,424 |  |  | 3,694 |  |  | 840 |  |  | 470 |
| Leases |  | 7,069 |  |  | 1,089 |  |  | 939 |  |  | 925 |  |  | 932 |  |  | 942 |  |  | 2,242 |
| Accrued interests |  | 16 |  |  | 16 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
| TOTAL - Other loans and borrowings |  | 71,006 |  |  | 2,188 |  |  | 4,667 |  |  | 7,349 |  |  | 52,308 |  |  | 1,782 |  |  | 2,712 |
| TOTAL |  | 74,235 |  |  | 2,188 |  |  | 4,667 |  |  | 7,349 |  |  | 52,308 |  |  | 1,782 |  |  | 5,941 |

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