Exhibit 99.2
Celyad Oncology SA
Interim consolidated statement of comprehensive income
(€‘000) | For the Three- month period ended March 31, 2021 | |||
Revenue | — | |||
Cost of sales | — | |||
Gross profit | — | |||
Research and Development expenses | (4,739 | ) | ||
General & Administrative expenses | (2,341 | ) | ||
Change in fair value of contingent consideration | (2,220 | ) | ||
Other income | 670 | |||
Other expenses | (145 | ) | ||
Operating Loss | (8,774 | ) | ||
Financial income | 140 | |||
Financial expenses | (66 | ) | ||
Loss before taxes | (8,701 | ) | ||
Income taxes | — | |||
Loss for the period | (8,701 | ) | ||
Basic and diluted loss per share (in €) | (0.61 | ) | ||
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Other comprehensive income/(loss) | ||||
Items that will not be reclassified to profit and loss | — | |||
Remeasurement of post-employment benefit obligations, net of tax | — | |||
Items that may be subsequently reclassified to profit or loss | 8 | |||
Currency translation differences | 8 | |||
Other comprehensive income / (loss) for the period, net of tax | 8 | |||
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Total comprehensive loss for the period | (8,693 | ) | ||
Total comprehensive loss for the period attributable to Equity Holders | (8,693 | ) | ||
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Celyad Oncology SA
Interim consolidated statement of financial position
(€’000) | March 31, 2021 | |||
NON-CURRENT ASSETS | 46,268 | |||
Intangible assets | 36,181 | |||
Property, Plant and Equipment | 3,807 | |||
Non-current Trade and Other receivables | 2,199 | |||
Non-current Grant receivables | 3,837 | |||
Other non-current assets | 244 | |||
CURRENT ASSETS | 15,833 | |||
Trade and Other Receivables | 590 | |||
Current Grant receivables | 816 | |||
Other current assets | 2,294 | |||
Short-term investments | — | |||
Cash and cash equivalents | 12,133 | |||
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TOTAL ASSETS | 62,101 | |||
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EQUITY | 25,319 | |||
Share Capital | 50,123 | |||
Share premium | 44,188 | |||
Other reserves | 31,535 | |||
Accumulated deficit | (100,527 | ) | ||
NON-CURRENT LIABILITIES | 25,667 | |||
Bank loans | — | |||
Lease liabilities | 2,341 | |||
Recoverable Cash advances (RCAs) | 4,701 | |||
Contingent consideration payable and other financial liabilities | 17,746 | |||
Post-employment benefits | 614 | |||
Other non-current liabilities | 264 | |||
CURRENT LIABILITIES | 11,115 | |||
Bank loans | 19 | |||
Lease liabilities | 1,039 | |||
Recoverable Cash advances (RCAs) | 341 | |||
Trade payables | 4,532 | |||
Other current liabilities | 5,185 | |||
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TOTAL EQUITY AND LIABILITIES | 62,101 | |||
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