Recent Updates
Recently added Catalysts
CSCI

Aeterna Zentaris Inc. Condensed Interim Consolidated Financial Statements As of

Key Takeaway: ifrs-full:IssuedCapitalMember ifrs-full:WarrantsMember AEZS:ContributedSurplusMember ifrs-full:RetainedEarningsMember ifrs-full:AccumulatedOtherComprehensiveIncomeMember ifrs-full:IssuedCapitalMember ifrs-full:WarrantsMember AEZS:ContributedSurplusMember ifrs-full:Retaine

Full Press Release Details

ifrs-full:IssuedCapitalMember
ifrs-full:WarrantsMember
AEZS:ContributedSurplusMember
ifrs-full:RetainedEarningsMember
ifrs-full:AccumulatedOtherComprehensiveIncomeMember
ifrs-full:IssuedCapitalMember
ifrs-full:WarrantsMember
AEZS:ContributedSurplusMember
ifrs-full:RetainedEarningsMember
ifrs-full:AccumulatedOtherComprehensiveIncomeMember
ifrs-full:IssuedCapitalMember
ifrs-full:WarrantsMember
AEZS:ContributedSurplusMember
ifrs-full:RetainedEarningsMember
ifrs-full:AccumulatedOtherComprehensiveIncomeMember
ifrs-full:IssuedCapitalMember
ifrs-full:WarrantsMember
AEZS:ContributedSurplusMember
ifrs-full:RetainedEarningsMember
ifrs-full:AccumulatedOtherComprehensiveIncomeMember
ifrs-full:IssuedCapitalMember
ifrs-full:WarrantsMember
AEZS:ContributedSurplusMember
ifrs-full:RetainedEarningsMember
ifrs-full:AccumulatedOtherComprehensiveIncomeMember
ifrs-full:IssuedCapitalMember
ifrs-full:WarrantsMember
AEZS:ContributedSurplusMember
ifrs-full:RetainedEarningsMember
ifrs-full:AccumulatedOtherComprehensiveIncomeMember
ifrs-full:GoodsOrServicesTransferredOverTimeMember
ifrs-full:GoodsOrServicesTransferredOverTimeMember
ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember
ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember
AEZS:PharmanoviaMember
AEZS:NKMeditechLimitedMember
AEZS:PharmanoviaMember
AEZS:NKMeditechLimitedMember
ifrs-full:PensionDefinedBenefitPlansMember
AEZS:OtherBenefitPlansMember
ifrs-full:PensionDefinedBenefitPlansMember
AEZS:OtherBenefitPlansMember
ifrs-full:PensionDefinedBenefitPlansMember
AEZS:OtherBenefitPlansMember
AEZS:NonadjustingEventMember
AEZS:BoardOfDirectorsMember
AEZS:LongTermIncentivePlanMember
AEZS:LongTermIncentivePlanMember
AEZS:EmployeeStockOptionAndDeferredStockUnitsMember
AEZS:EmployeeStockOptionAndDeferredStockUnitsMember
ifrs-full:WarrantsMember
ifrs-full:WarrantsMember
ifrs-full:NotLaterThanOneYearMember
ifrs-full:LaterThanOneYearAndNotLaterThanFiveYearsMember
ifrs-full:TopOfRangeMember
AEZS:NonadjustingEventMember
AEZS:DefinitiveAgreementMember
AEZS:CeaproIncMember
AEZS:DefinitiveAgreementMember
ifrs-full:OrdinarySharesMember
AEZS:DefinitiveAgreementMember
ifrs-full:OrdinarySharesMember
Interim Consolidated Financial Statements
of March 31, 2024, and for the three months ended March 31, 2024, and 2023
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 the Condensed Interim Consolidated Financial Statements 6
Interim Consolidated Statements of Financial Position
thousands of US dollars)
As of March 31, 2024 As of December 31, 2023
$ $
ASSETS
Current assets
Cash and cash equivalents 29,545 34,016
Trade and other receivables 190 222
Inventory 64 66
Income taxes receivable 118 121
Prepaid expenses and other current assets 1,278 1,942
Total current assets 31,195 36,367
Non-current assets
Restricted cash equivalents 326 332
Property and equipment 271 317
Total non-current assets 597 649
Total assets 31,792 37,016
LIABILITIES
Current liabilities
Payables and accrued liabilities (note 4) 4,315 3,622
Provisions 422 429
Income taxes payable 109 111
Deferred revenues (note 3) 252 218
Lease liabilities 154 160
Total current liabilities 5,252 4,540
Non-current liabilities
Deferred revenues (note 3) 1,471 1,544
Lease liabilities 80 119
Employee future benefits (note 5) 12,019 12,617
Total non-current liabilities 13,570 14,280
Total liabilities 18,822 18,820
Shareholders' equity
Share capital (note 6) 293,410 293,410
Warrants 5,085 5,085
Contributed surplus 90,718 90,710
Deficit ( 375,264 ) ( 369,831 )
Accumulated other comprehensive loss ( 979 ) ( 1,178 )
Total Shareholders' equity 12,970 18,196
Total liabilities and shareholders' equity 31,792 37,016
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, 2024, and 2023
thousands of US dollars)
Share capital Warrants Contributed surplus Deficit Accumulated other comprehensive loss Total
$ $ $ $ $ $
Balance - December 31, 2023 293,410 5,085 90,710 ( 369,831 ) ( 1,178 ) 18,196
Net loss - - - ( 5,752 ) - ( 5,752 )
Other comprehensive loss:
Foreign currency translation adjustments - - - - 199 199
Actuarial gain on defined benefit plans (note 5) - - - 319 - 319
Comprehensive loss ( 5,433 ) 199 ( 5,234 )
Share-based compensation costs - - 8 - - 8
Balance - March 31, 2024 293,410 5,085 90,718 ( 375,264 ) ( 979 ) 12,970
Share capital Warrants Contributed surplus Deficit Accumulated other comprehensive loss Total
$ $ $ $ $ $
Balance - December 31, 2022 293,410 5,085 90,332 ( 352,084 ) ( 967 ) 35,776
Balance 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 - - - ( 162 ) - ( 162 )
Comprehensive income ( 4,417 ) ( 168 ) ( 4,585 )
Share-based compensation costs - - 17 - - 17
Balance - March 31, 2023 293,410 5,085 90,349 ( 356,501 ) ( 1,135 ) 31,208
Balance 293,410 5,085 90,349 ( 356,501 ) ( 1,135 ) 31,208
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, 2024, and 2023
thousands of US dollars, except share and per share data)
2024 2023
Three months ended
March 31,
2024 2023
$ $
Revenues (note 3) 4 2,128
Expenses
Cost of sales 16 17
Research and development 2,584 4,012
Selling, general and administrative (note 10) 3,514 2,306
Total expenses 6,114 6,335
Loss from operations ( 6,110 ) ( 4,207 )
Gain (loss) due to changes in foreign currency exchange rates 77 ( 59 )
Interest income 285 13
Other finance costs ( 4 ) ( 2 )
Net finance income (costs) 358 ( 48 )
Loss before income taxes ( 5,752 ) ( 4,255 )
Income tax recovery - -
Net loss ( 5,752 ) ( 4,255 )
Other comprehensive loss:
Items that may be reclassified subsequently to profit or loss:
Foreign currency translation adjustments 199 ( 168 )
Items that will not be reclassified to profit or loss:
Actuarial gain (loss) on defined benefit plans (note 5) 319 ( 162 )
Comprehensive loss ( 5,234 ) ( 4,585 )
Basic and diluted loss per share (note 8) ( 4.74 ) ( 3.51 )
Weighted average number of shares outstanding (basic and diluted) 1 1,213,969 1,213,969
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, 2024, and 2023
thousands of US dollars)
2024 2023
Three months ended
March 31,
2024 2023
$ $
Cash flows from operating activities
Net loss for the period ( 5,752 ) ( 4,255 )
Items not affecting cash and cash equivalents:
Depreciation and amortization 44 40
Share-based compensation costs 8 17
Employee future benefits 130 135
Net foreign exchange differences ( 6 ) 8
Amortization of deferred revenues - ( 760 )
Provisions - ( 8 )
Other non-cash items 5 1
Changes in operating assets and liabilities (note 7) 1,281 761
Net cash used in operating activities ( 4,290 ) ( 4,061 )
Cash flows from financing activities
Payments on lease liabilities ( 42 ) ( 38 )
Net cash used in financing activities ( 42 ) ( 38 )
Cash flows from investing activities
Purchase of property and equipment ( 5 ) ( 2 )
Net cash used in investing activities ( 5 ) ( 2 )
Effect of exchange rate changes on cash and cash equivalents ( 134 ) 50
Net change in cash and cash equivalents ( 4,471 ) ( 4,051 )
Cash and cash equivalents - Beginning of period 34,016 50,611
Cash and cash equivalents - End of period 29,545 46,560
accompanying notes are an integral part of these condensed interim consolidated financial statements.
to the Condensed Interim Consolidated Financial Statements
of March 31, 2024, and for the three months ended March 31, 2024, and 2023
thousands of US dollars, except share and per share data and as otherwise noted)
1. Business overview
Zentaris 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 ("EMA") approved oral test indicated for the diagnosis of patients with adult growth hormone deficiency
("AGHD"). Macimorelin is currently marketed under the tradename Ghryvelin in the European Economic Area and the United
Kingdom through an exclusive licensing agreement with Pharmanovia. The Company's several other license and commercialization partners
are also seeking approval for commercialization of macimorelin in Israel and the Palestinian Authority, the Republic of Korea, Turkey
and several non-European Union Balkan countries. The Company is actively pursuing business development opportunities for the commercialization
of macimorelin in North America, Asia and the rest of the world.
Last updated: May 16, 2024