Share of net profit - Equity method

12 Months Ended

Dec. 31, 2023

Share of net profit - Equity method

Share of net profit - Equity method

Note 23. Share of net profit – Equity method

The tables below provide the summarized statement of income (loss) for the associate Hepalys. The information disclosed reflects the amounts presented in the financial statements of Hepalys and not the Company's share of those amounts. They have been amended to reflect adjustments made by the Company when using the equity method, in this case fair value adjustments. The tables below provide also the reconciliation between Hepalys' loss and the share of net loss recognized in the Company statement of financial position.

	For the period
	started January 1, 2023,
(in thousands of euros)	to December 31, 2023
General and administrative expenses	(1,028)
Net operating loss	(1,028)
Financial income	85
Financial expenses	(162)
Net financial income	(77)
Income (expense) tax	(6)
Net loss for the period	(1,111)
Exchange difference on translation of foreign operations	255
Items that will not be reclassified subsequently to profit or loss	255
Total comprehensive loss	(857)

	For the period
	started October 11, 2023,
(in thousands of euros)	to December 31, 2023
Net loss for the period	(879)
Exchange difference on translation of foreign operations	231
Items that will not be reclassified subsequently to profit or loss	231
Total comprehensive loss	(647)
Group's share in %	15	%
Share of net loss	(134)
Elimination of downstream sales	(1,881)
Share of net loss - Equity method	(2,015)

In 2023, Hepalys did not generate any sales.