Information concerning the Group's Consolidated Operations (Tables)

6 Months Ended

Jun. 30, 2023

Text block1 [abstract]

Revenues By Country of Origin and Other Income

Revenues by country of origin and other income

	For the six-month period ended June 30,
	2022 *		2023
	$ in thousands
From France		2,972		317
From USA		—		—
Revenues		2,972		317
Research tax credit		3,544		4,391
Subsidies and other		7		851
Other income		3,551		5,242
Total revenues and other income		6,523		5,560

* These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 5)

Revenues by country of origin and other income

	For the three-month period ended June 30,
	2022 *		2023
	$ in thousands
From France		1,307		178
From USA		—		—
Revenues		1,307		178
Research tax credit		1,416		1,275
Subsidies and other		0		547
Other income		1,416		1,823
Total revenues and other income		2,723		2,001

* These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 5)

Revenues by Nature

Revenues by nature

	For the six-month period ended June 30,
	2022 *		2023
	$ in thousands
Recognition of previously deferred upfront payments		—		—
Other revenues from collaboration agreements		2,530		—
Collaboration agreements		2,530		—
Licenses		276		264
Products & services		166		53
Total revenues		2,972		317

* These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 5)

Revenues by nature

	For the three-month period ended June 30,
	2022 *		2023
	$ in thousands
Recognition of previously deferred upfront payments		—		—
Other revenues from collaboration agreements		998		—
Collaboration agreements		998		—
Licenses		158		157
Products & services		150		22
Total revenues		1,307		178

* These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 5)

Details of Operating Expenses by Nature

	For the six-month period ended June 30,
Cost of revenue	2022 *			2023
Cost of goods sold		0			—
Royalty expenses		(714	)		(389	)
Cost of revenue		(714	)		(389	)

	For the six-month period ended June 30,
Research and development expenses	2022 *			2023
Wages and salaries		(21,161	)		(17,520	)
Social charges on stock option grants		32			(181	)
Non-cash stock-based compensation expense		(3,134	)		(2,289	)
Personnel expenses		(24,263	)		(19,990	)
Purchases and external expenses		(19,113	)		(15,009	)
Other		(8,854	)		(8,227	)
Total research and development expenses		(52,231	)		(43,225	)

	For the six-month period ended June 30,
Selling, general and administrative expenses	2022 *			2023
Wages and salaries		(3,226	)		(2,983	)
Social charges on stock option grants		(39	)		(81	)
Non-cash stock-based compensation expense		(1,193	)		(977	)
Personnel expenses		(4,458	)		(4,041	)
Purchases and external expenses		(5,034	)		(3,426	)
Other		(1,400	)		(1,447	)
Total selling, general and administrative expenses		(10,893	)		(8,914	)

	For the six-month period ended June 30,
Personnel expenses	2022 *			2023
Wages and salaries		(24,387	)		(20,503	)
Social charges on stock option grants		(8	)		(263	)
Non-cash stock-based compensation expense		(4,327	)		(3,265	)
Total personnel expenses		(28,722	)		(24,031	)

	For the six-month period ended June 30,
	2022 *		2023
Other operating income (expenses)		774		(83	)

* These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 5)

	For the three-month period ended June 30,
	2022 *			2023
Cost of goods sold		0			—
Royalty expenses		(329	)		(55	)
Cost of revenue		(329	)		(55	)

	For the three-month period ended June 30,
Research and development expenses	2022 *			2023
Wages and salaries		(10,003	)		(8,463	)
Social charges on free shares and stock option grants		39			(47	)
Non-cash stock-based compensation expense		(1,454	)		(1,186	)
Personnel expenses		(11,419	)		(9,696	)
Purchases and external expenses		(9,847	)		(8,352	)
Other		(4,364	)		(4,097	)
Total research and development expenses		(25,630	)		(22,144	)

	For the three-month period ended June 30,
Selling, general and administrative expenses	2022 *			2023
Wages and salaries		(1,593	)		(1,480	)
Social charges on free shares and stock option grants		7			(7	)
Non-cash stock-based compensation expense		(557	)		(460	)
Personnel expenses		(2,142	)		(1,947	)
Purchases and external expenses		(2,019	)		(1,284	)
Other		(669	)		(719	)
Total selling, general and administrative expenses		(4,830	)		(3,950	)

	For the three-month period ended June 30,
Personnel expenses	2022 *			2023
Wages and salaries		(11,596	)		(9,943	)
Social charges on free shares and stock option grants		46			(54	)
Non-cash stock-based compensation expense		(2,011	)		(1,646	)
Total personnel expenses		(13,561	)		(11,643	)

	For the three-month period ended June 30,
	2022 *		2023
Other operating income (expenses)		753		490

* These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 5)

Summary of Key Performance Indicators by Reportable Segments

Details of key performance indicators by reportable segment for the six months period ended June 30, 2022 and 2023.

	For the six-month period ended June 30, 2022									For the six-month period ended June 30, 2023
$ in thousands	Plants (discontinued operations)			Therapeutics			Total reportable segments			Plants (discontinued operations)			Therapeutics			Total reportable segments
External revenues		73			2,972			3,045			43			317			360
External other income		—			3,551			3,551			—			5,242			5,242
External revenues and other    income		73			6,523			6,596			43			5,560			5,602
Cost of revenue		(0	)		(714	)		(714	)		(63	)		(389	)		(451	)
Research and development expenses		(6,297	)		(52,231	)		(58,527	)		(3,487	)		(43,225	)		(46,712	)
Selling, general and administrative    expenses		(6,801	)		(10,893	)		(17,695	)		(2,313	)		(8,914	)		(11,227	)
Other operating income and    expenses		242			774			1,016			(1,251	)		(83	)		(1,334	)
Total operating expenses		(12,856	)		(63,064	)		(75,920	)		(7,113	)		(52,612	)		(59,725	)
Operating income (loss) before tax		(12,783	)		(56,541	)		(69,324	)		(7,070	)		(47,053	)		(54,123	)
Net financial gain (loss)		5,900			9,213			15,113			(3,307	)		11,580			8,273
Income tax		—			—			—			—			(258	)		(258	)
Net income (loss) from discontinued    operations		(6,883	)					(6,883	)		(10,377	)					(10,377	)
Net income (loss)		(6,883	)		(47,328	)		(54,211	)		(10,377	)		(35,731	)		(46,108	)
Non-controlling interests		3,352			—			3,352			5,393			—			5,393
Net income (loss) attributable to    shareholders of Cellectis		(3,531	)		(47,328	)		(50,858	)		(4,984	)		(35,731	)		(40,715	)
R&D non-cash stock-based expense    attributable to shareholder of    Cellectis		216			3,134			3,349			188			1,900			2,088
SG&A non-cash stock-based    expense attributable to    shareholder of Cellectis		789			1,193			1,982			599			1,366			1,965
Adjustment of share-based    compensation attributable    to shareholders of Cellectis		1,005			4,327			5,331			788			3,265			4,053
Adjusted net income (loss)    attributable to shareholders    of Cellectis		(2,526	)		(43,001	)		(45,527	)		(4,196	)		(32,465	)		(36,662	)
Depreciation and amortization		(1,316	)		(9,434	)		(10,749	)		(7	)		(8,875	)		(8,882	)
Additions to tangible and intangible    assets		671			1,452			2,123			21			536			556

Details of key performance indicators by reportable segment for the three months period ended June, 30, 2022 and 2023.

	For the three-month period ended June 30, 2022									For the three-month period ended June 30, 2023
$ in thousands	Plants (discontinued operations)			Therapeutics			Total reportable segments			Plants (discontinued operations)			Therapeutics			Total reportable segments
External revenues		42			1,307			1,348			1			178			179
External other income		—			1,416			1,416			—			1,823			1,823
External revenues and other    income		42			2,723			2,765			1			2,001			2,002
Cost of revenue		0			(329	)		(329	)		(63	)		(55	)		(118	)
Research and development expenses		(3,419	)		(25,630	)		(29,048	)		(1,322	)		(22,144	)		(23,467	)
Selling, general and administrative    expenses		(3,585	)		(4,830	)		(8,415	)		(976	)		(3,950	)		(4,927	)
Other operating income and    expenses		198			753			951			(1,074	)		490			(584	)
Total operating expenses		(6,806	)		(30,036	)		(36,842	)		(3,435	)		(25,660	)		(29,095	)
Operating income (loss) before tax		(6,764	)		(27,313	)		(34,077	)		(3,434	)		(23,659	)		(27,093	)
Financial gain (loss)		6,322			8,301			14,623			(2,213	)		15,982			13,769
Income tax		—			—			—			—			(258	)		(258	)
Net income (loss) from    discontinued operations		(442	)					(442	)		(5,647	)					(5,647	)
Net income (loss)		(442	)		(19,012	)		(19,454	)		(5,647	)		(7,935	)		(13,583	)
Non controlling interests		506			—			506			(2,935	)		—			(2,935	)
Net income (loss) attributable to    shareholders of Cellectis		64			(19,012	)		(18,946	)		(2,712	)		(7,935	)		(10,648	)
R&D non-cash stock-based expense    attributable to shareholder    of Cellectis		226			1,454			1,681			103			797			900
SG&A non-cash stock-based    expense attributable to    shareholder of Cellectis		447			557			1,003			326			849			1,174
Adjustment of share-based    compensation attributable    to shareholders of Cellectis		673			2,011			2,684			428			1,646			2,074
Adjusted net income (loss)    attributable to shareholders    of Cellectis		737			(17,001	)		(16,264	)		(2,284	)		(6,289	)		(8,573	)
Depreciation and amortization		(608	)		(4,500	)		(5,108	)		(12	)		(4,419	)		(4,431	)
Additions to tangible and intangible    assets		308			870			1,178			21			311			332

Details of Financial Income and Expenses

	For the six-month period ended June 30,
Financial income and expenses	2022			2023
Income from cash, cash equivalents and financial assets		311			1,441
Foreign exchange gains		8,310			9,248
Gain on fair value measurment		3,642			593
Other financial income		-			21,759
Financial income		12,263			33,041
Interest on financial liabilities		(176	)		(690	)
Foreign exchange losses		(878	)		(2,278	)
Loss on fair value measurment		(247	)		(16,931	)
Interest on lease liabilities		(1,748	)		(1,561	)
Other financial expenses		—			(1	)
Financial expenses		(3,050	)		(21,461	)
Net financial gain (loss)		9,213			11,580

	For the three-month period ended June 30,
Financial income and expenses	2022			2023
Income from cash, cash equivalents and financial assets		205			761
Foreign exchange gains		6,146			9,216
Gain on fair value measurment		3,642			531
Other financial income		—			21,759
Financial income		9,992			32,266
Interest on financial liabilities		(111	)		(573	)
Foreign exchange losses		(592	)		(1,289	)
Loss on fair value measurment		(125	)		(13,648	)
Interest on lease liabilities		(863	)		(774	)
Other financial expenses		(0	)		(0	)
Financial expenses		(1,691	)		(16,284	)
Net financial gain (loss)		8,301			15,982