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Aeterna Zentaris Inc. Condensed Interim Consolidated Financial Statements As of

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Aeterna Zentaris Inc.
Condensed Interim Consolidated Financial Statements
As of March 31, 2023, and for the three
months ended March 31, 2023 and 2022
(In thousands of US dollars)
Condensed Interim Consolidated Statements of Financial Position 2
Condensed Interim Consolidated Statements of Changes in Shareholders' Equity 3
Condensed Interim Consolidated Statements of Loss and Comprehensive Loss 4
Condensed Interim Consolidated Statements of Cash Flows 5
Notes to Condensed Interim Consolidated Financial Statements 6
Interim Consolidated Statements of Financial Position
thousands of US dollars)
As of March 31, 2023 As of December 31, 2022
$ $
ASSETS
Current assets
Cash and cash equivalents 46,560 50,611
Trade and other receivables 557 732
Inventory 227 229
Income taxes receivable 1,450 1,428
Prepaid expenses and other current assets 1,914 2,488
Total current assets 50,708 55,488
Non-current assets
Restricted cash equivalents 326 322
Property and equipment 248 216
Total non-current assets 574 538
Total assets 51,282 56,026
LIABILITIES
Current liabilities
Payables and accrued liabilities 4,130 3,828
Provisions 44 45
Income taxes payable 109 108
Deferred revenues (note 3) 2,017 2,949
Lease liabilities 134 114
Total current liabilities 6,434 7,044
Non-current liabilities
Deferred revenues (note 3) 1,777 1,684
Deferred gain 111 110
Lease liabilities 76 65
Employee future benefits (note 4) 11,498 11,159
Provisions 178 188
Total non-current liabilities 13,640 13,206
Total liabilities 20,074 20,250
Shareholders' equity
Share capital (note 5) 293,410 293,410
Warrants 5,085 5,085
Other capital 90,349 90,332
Deficit ( 356,501 ) ( 352,084 )
Accumulated other comprehensive loss ( 1,135 ) ( 967 )
Total Shareholders' equity 31,208 35,776
Total liabilities and shareholders' equity 51,282 56,026
accompanying notes are an integral part of these condensed interim consolidated financial statements.
by the Board of Directors
/s/ Carolyn Egbert /s/ Dennis Turpin
Carolyn Egbert, Chair of the Board Dennis Turpin, Director
Interim Consolidated Statements of Changes in Shareholders' Equity
the three months ended March 31, 2023 and 2022
thousands of US dollars)
Share capital Warrants Other capital Deficit Accumulated other comprehensive loss Total
$ $ $ $ $ $
Balance - January 1, 2023 293,410 5,085 90,332 ( 352,084 ) ( 967 ) 35,776
Net loss - - - ( 4,255 ) - ( 4,255 )
Other comprehensive loss:
Foreign currency translation adjustments - - - - ( 168 ) ( 168 )
Actuarial loss on defined benefit plans and remeasurement of the net defined benefit liability (note 4) - - - ( 162 ) - ( 162 )
Comprehensive loss - - - ( 4,417 ) ( 168 ) ( 4,585 )
Share-based compensation costs (note 5) - - 17 - - 17
Balance - March 31, 2023 293,410 5,085 90,349 ( 356,501 ) ( 1,135 ) 31,208
Share capital Warrants Other capital Deficit Accumulated other comprehensive loss Total
$ $ $ $ $ $
Balance - January 1, 2022 293,410 5,085 89,788 ( 334,619 ) ( 678 ) 52,986
Balance - Value 293,410 5,085 89,788 ( 334,619 ) ( 678 ) 52,986
Net loss - - - ( 2,640 ) - ( 2,640 )
Other comprehensive loss:
Foreign currency translation adjustments - - - - 37 37
Actuarial gain on defined benefit plans and remeasurement of the net defined benefit liability - - - 2,749 - 2,749
Comprehensive income - - - 109 37 146
Comprehensive income (loss) - - - 109 37 146
Share-based compensation costs (note 5) - - 27 - - 27
Balance - March 31, 2022 293,410 5,085 89,815 ( 334,510 ) ( 641 ) 53,159
Balance - Value 293,410 5,085 89,815 ( 334,510 ) ( 641 ) 53,159
accompanying notes are an integral part of these condensed interim consolidated financial statements.
Interim Consolidated Statements of Loss and Comprehensive Loss
the three months ended March 31, 2023 and 2022
thousands of US dollars, except share and per share data)
Three months ended
March 31,
2023 2022
$ $
Revenues (note 3) 2,128 1,517
Expenses
Cost of sales 17 79
Research and development 4,012 2,390
Selling, general and administrative 2,306 1,861
Total expenses 6,335 4,330
Loss from operations ( 4,207 ) ( 2,813 )
Gain (loss) due to changes in foreign currency exchange rates ( 59 ) 174
Other finance (costs) income 11 ( 1 )
Net finance (costs) income ( 48 ) 173
Loss before income taxes ( 4,255 ) ( 2,640 )
Income tax recovery - -
Net loss ( 4,255 ) ( 2,640 )
Other comprehensive loss:
Items that may be reclassified subsequently to profit or loss:
Foreign currency translation adjustments ( 168 ) 37
Items that will not be reclassified to profit or loss:
Actuarial gain (loss) on defined benefit plans and remeasurement of the net defined benefit liability (note 4) ( 162 ) 2,749
Comprehensive loss ( 4,585 ) 146
Basic and diluted loss per share (note 7) ( 0.88 ) ( 0.54 )
Weighted average number of shares outstanding (basic and diluted) 4,855,876 4,855,876
accompanying notes are an integral part of these condensed interim consolidated financial statements.
Interim Consolidated Statements of Cash Flows
the three months ended March 31, 2023 and 2022
thousands of US dollars)
$ $
Three months ended
March 31,
2023 2022
$ $
Cash flows from operating activities
Net loss for the period ( 4,255 ) ( 2,640 )
Items not affecting cash and cash equivalents:
Provision ( 8 ) ( 2 )
Depreciation and amortization 40 36
Share-based compensation costs 17 27
Employee future benefits 135 99
Amortization of deferred revenues ( 760 ) ( 828 )
Net foreign exchange differences 8 ( 174 )
Other non-cash items 1 14
Refund of income taxes - 881
Changes in operating assets and liabilities (note 6) 761 1,126
Net cash used in operating activities ( 4,061 ) ( 1,461 )
Cash flows from financing activities
Payments on lease liabilities ( 38 ) ( 34 )
Net cash used in financing activities ( 38 ) ( 34 )
Cash flows from investing activities
Purchase of property and equipment ( 2 ) ( 6 )
Net cash used in investing activities ( 2 ) ( 6 )
Effect of exchange rate changes on cash and cash equivalents 50 ( 203 )
Net change in cash and cash equivalents ( 4,051 ) ( 1,704 )
Cash and cash equivalents - Beginning of period 50,611 65,300
Cash and cash equivalents - End of period 46,560 63,596
accompanying notes are an integral part of these condensed interim consolidated financial statements.
to the Condensed Interim Consolidated Financial Statements
of March 31, 2023, and for the three months ended March 31, 2023 and 2022
thousands of US dollars, except share and per share data and as otherwise noted)
1. Business overview
Zentaris (the "Company" or "Aeterna") is a specialty biopharmaceutical company commercializing and developing
therapeutics and diagnostic tests. The Company's lead product, Macrilen (macimorelin), is the first and only U.S.
Food and Drug Administration ("FDA") and European Medicines Agency-approved oral test indicated for the diagnosis of patients
with adult growth hormone deficiency ("AGHD"). Macrilen is currently marketed in the US through a license
agreement (the "Novo Amendment") between the Company and Novo Nordisk Health Care AG ("Novo") until May 2023
and in the United Kingdom and Europe through a license agreement with Atnahs Pharma UK Limited ("Pharmanovia") under the
trade name of Ghryvelin . The Company is also dedicated to the development of therapeutic assets and has taken steps to establish
a pre-clinical pipeline to potentially address unmet medical needs across several indications with a focus on rare or orphan indications.
Last updated: May 9, 2023