Discontinued operations (Tables)

6 Months Ended

Jun. 30, 2023

Schedule Of Income Statement Of Discontinued Operations [Line Items]

Schedule Of Income Statement Of Discontinued Operations

The results of Calyxt are as follows :

	For the six-month period ended June 30,
	2022			2023 **
Revenues and other income		73			43
Operating expenses		(12,856	)		(7,113	)
Operating income (loss)		(12,783	)		(7,070	)
Net Financial gain (loss)		5,900			(3,307	)
Net income (loss) from discontinued operations		(6,883	)		(10,377	)

** Figures for the six-month period ended June 30, 2023 include Calyxt’s results over a five-month period from January 1, 2023 to May 31, 2023

The earning per share attributable to Calyxt is as follows :

	For the six-month period ended June 30,
	2022			2023 **
Basic net income (loss) attributable to shareholders of    Cellectis per share ($ /share) from discontinued    operations		(0.08	)		(0.09	)
Diluted net income (loss) attributable to shareholders    of Cellectis per share ($ /share) from discontinued    operations		(0.08	)		(0.09	)

** Figures for the six-month period ended June 30, 2023 include Calyxt’s results over a five-month period from January 1, 2023 to May 31, 2023

Calyxt [Member]

Schedule Of Income Statement Of Discontinued Operations [Line Items]

Disclosure Of Detailed Information About Assets And Liabilities Held For Sale Discontinued Operations Explanatory

The major classes of assets and liabilities of Calyxt classified as held for sale are as follows:

	As of December 31,		As of May 31,			As of June 30,
	2022		2023 **			2023
Intangible assets		697		697			—
Property, plant, and equipment		4,110		4,118			—
Right-of-use assets		13,263		13,139			—
Other non-current assets		—		—			—
Other current assets		272		119			—
Cash and cash equivalents		3,427		1,642			—
Total assets held for sale		21,768		19,714			—
Non-current lease debts		13,387		13,140			—
Other non-current liabilities		—		—			—
Current financial liabilities		267		5,647			—
Current lease debts		463		406			—
Trade payables		747		2,567			—
Other current liabilities		—		220			—
Total liabilities related to assets held for sale		14,864		21,980			—
Net assets held for sale		6,903		(2,266	)		—

Schedule Of Cash Flow Statement Of Discontinued Operations

The net cash flows attributable to Calyxt are as follows:

	For the six-month period ended June 30,
	2022			2023 **
Net cash flows provided by (used in) operating    activities of discontinued operations		(11,970	)		(3,644	)
Net cash flows provided by (used in) investing    activities of discontinued operations		(744	)		76
Net cash flows provided by (used in) financing    activities of discontinued operations		10,207			1,781
(Decrease) increase in cash and cash equivalents		(2,506	)		(1,787	)

** Figures for the six-month period ended June 30, 2023 include Calyxt’s results over a five-month period from January 1, 2023 to May 31, 2023