IFRS financial statements
December 31, 2020
Disclaimer
This English version of IFRS financial statements as of December 31, 2020 has been prepared to help foreign readers of the French version, incorporated to auditors' report and filed to the stock market. This version in French remains the only valid reference for IFRS accounts.
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STATEMENT OF FINANCIAL POSITION
In Euros | Note | December, 31 | December, 31 |
2020 | 2019 | ||
Assets | |||
Intangible assets | 7 360 | 12 141 | |
Property, plant and equipment | 146 265 | 293 199 | |
Right-of-use assets | 14 899 | 586 065 | |
Other receivables | 10 | 485 641 | 433 895 |
Other financial assets | 201 235 | 201 235 | |
Non-current assets | 855 400 | 1 526 536 | |
Trade and other receivables | 10 | 9 320 228 | 5 398 524 |
Prepayments | 0 | 0 | |
Other financial assets | 0 | 0 | |
Cash and cash equivalents | 11 | 11 078 160 | 16 246 565 |
Current assets | 20 398 388 | 21 645 089 | |
Total assets | 21 253 788 | 23 171 625 | |
Equity | |||
Share capital | 15 | 194 043 | 152 502 |
Share premium | 15 | 113 851 628 | 99 299 706 |
Retained earnings and reserves | 15 | -105 000 563 | -83 388 966 |
Profit (loss) for the period | 15 | -21 564 064 | -23 309 169 |
Total equity | -12 518 955 | -7 245 926 | |
Liabilities | |||
Loans and borrowings | 16 | 17 021 344 | 19 596 270 |
Lease liabilities | 0 | 259 125 | |
Employee benefits | 7 | 491 710 | 471 400 |
Provisions | 19 | 743 139 | 131 154 |
Non-current liabilities | 18 256 193 | 20 457 949 | |
Loans and borrowings | 16 | 3 925 967 | 3 806 342 |
Lease liabilities | 287 920 | 360 548 | |
Current tax liabilities | 16 | 0 | 0 |
Trade and other payables | 17 | 11 302 663 | 5 792 712 |
Current liabilities | 15 516 550 | 9 959 602 | |
Total liabilities | 33 772 743 | 30 417 551 | |
Total equity and liabilities | 21 253 788 | 23 171 625 |
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME | |||
in Euros | Note | 31/12/2020 | 31/12/2019 |
Continuing operations | |||
Revenue | 5 | 39 830 | 252 773 |
Other income | 5 | 2 770 657 | 3 344 607 |
Administrative expenses | 5 | -6 081 964 | -4 991 918 |
Marketing expenses | 5 | -2 093 656 | -3 452 710 |
Research and development expenses | 5 | -13 548 385 | -15 178 069 |
Operating profit | -18 913 518 | -20 025 317 | |
Finance income | 6 | 12 748 | 196 737 |
Finance costs | 6 | -2 663 293 | -3 480 589 |
Net finance costs | -2 650 546 | -3 283 852 | |
Profit before tax | -21 564 064 | -23 309 169 | |
Income tax expense | 0 | 0 | |
Profit (loss) from continuing operations | -21 564 064 | -23 309 169 | |
Income from associated companies under equity method | 0 | 0 | |
Profit (loss) for the period | -21 564 064 | -23 309 169 | |
Other comprehensive income | |||
Items that will not be reclassified to profit or loss | |||
Remeasurements of the defined benefit liability (asset) | |||
Total comprehensive income for the period | -21 564 064 | -23 309 169 | |
Earnings per share | |||
Basic earnings (loss) per share (euro) | -1 | -2 | |
Diluted earnings (loss) per share (euro) | -1 | -2 | |
Profit for the period attributable to: | |||
Owners of the Company | -21 564 064 | -23 309 169 | |
Profit (loss) for the period | -21 564 064 | -23 309 169 | |
Total comprehensive income attributable to: | |||
Owners of the Company | -21 564 064 | -23 309 169 | |
Total comprehensive income for the period | -21 564 064 | -23 309 169 |
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STATEMENT OF CHANGES IN EQUITY FOR 2020 FINANCIAL YEAR
in Euros | Reserves | Profit (loss) for | |||||
Not e | Share Capital | Share Premiums | Total Equity | ||||
the year | |||||||
retained earnings | other Reserves | ||||||
December 31, 2019 | 152 502 | 99 299 706 | -84 128 981 | 740 014 | -23 309 169 | -7 245 926 | |
Allocation of 2019 comprehensive Income | -23 309 169 | 23 309 169 | 0 | ||||
Net income | -21 564 064 | -21 564 064 | |||||
Other Items | 68 645 | 68 645 | |||||
Total | 0 | 0 | -23 309 169 | 68 645 | 1 745 106 | -21 495 419 | |
Contributions and distributions to company owners | |||||||
Ordinary shares issuing | 15 | 41 541 | 14 551 923 | 14 593 464 | |||
Own shares purchase | -115 292 | -115 292 | |||||
Convertible Bonds and Share purchase warrants | 1 547 193 | 1 547 193 | |||||
Share based Payments | 8 | 197 027 | 197 027 | ||||
Total | 41 541 | 14 551 923 | 81 735 | 1 547 193 | 0 | 16 222 393 | |
December 31, 2020 | 194 043 | 113 851 629 | -107 356 415 | 2 355 852 | -21 564 063 | -12 518 955 |
STATEMENT OF CHANGES IN EQUITY FOR 2019 FINANCIAL YEAR
In Euros | Reserves | Profit (loss) for | ||||||
Not e | Share Capital | Share Premiums | Total Equity | |||||
the year | ||||||||
retained earnings | other Reserves | |||||||
December 31, 2018 | 120 803 | 56 686 345 | -62 545 358 | 709 439 | -21 316 664 | -26 345 437 | ||
Allocation of 2018 comprehensive Income | -21 316 664 | 21 316 664 | 0 | |||||
Net income | -23 309 169 | -23 309 169 | ||||||
Other Items | 30 575 | 30 575 | ||||||
Total | 0 | 0 | -21 316 664 | 30 575 | -1 992 505 | -23 278 594 | ||
Contributions and distributions to company owners | ||||||||
Ordinary shares issuing | 15 | 31 700 | 42 613 362 | 42 645 062 | ||||
Own shares purchase | -199 256 | -199 256 | ||||||
Convertible Bonds Issuing | 0 | |||||||
Share based Payments | 8 | -67 703 | -67 703 | |||||
Total | 31 700 | 42 613 362 | -266 960 | 0 | 0 | 42 378 103 | ||
December 31, 2019 | 152 502 | 99 299 706 | -84 128 982 | 740 014 | -23 309 169 | -7 245 926 | ||
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