Nature of the Transactions

Share Capital

Share premium

Number of shares

Nominal value

$ in thousands (except number of shares)

in $

Balance as of January 1, 2022

2,945

934,696

45,484,310

0.05

Exercise of share warrants, employee
   warrants and stock options

1

—

26,500

—

Non-cash stock-based compensation
   expense

—

5,331

—

—

Other movements

—

(372,744

)

—

—

Balance as of June 30, 2022

2,946

567,284

45,510,810

0.05

Balance as of January 1, 2023

2,955

583,122

45,675,968

0.05

Non-cash stock-based compensation
   expense

—

4,053

—

—

Capital increase of Cellectis (1)

536

24,482

9,907,800

Transaction costs related to Cellectis’
   capital increase (2)

—

(1,455

)

—

—

Other movements

—

(133,976

)

—

—

Balance as of June 30, 2023

3,491

476,224

55,583,768

0.05