EyeGate Pharmaceuticals (EYEG) 8-K/A Financial Statements and Exhibits

Exhibit 99.2

Interim

Statement

	Balance Sheet
Panoptes Pharma Ges.m.b.H.

Assets	30.09.2020		31.12.2019
	EUR		TEUR
A. Fixed Assets
I. Intangible assets
1. Software		0,00		0
II. Property, plants and equipment
1. Office furniture and equipment		1.673,64		0
		1.673,64		0
B.    Current Assets
I. Accounts receivable and other assets
1. Accounts receivable trade		396,03		4
of which with a residual term of more than one year		0,00		0
2. Other receivables and assets		58.440,13		157
of which with a residual term of more than one year		5.400,00		0
		58.836,16		162
II. Cash at banks		642.620,36		571
		701.456,52		732
C.    Deferred items		1.548,12		0
Total assets		704.678,28		733

Liabilities	30.09.2020		31.12.2019
	EUR		TEUR
A.    Negative Equity
I. Called-up nominal capital		52.186,07		52
subscribed share capital		52.186,07		52
nominal capital paid up		52.186,07		52
II. Net loss		-3.793.557,72		-3.256
Of which loss carried forward		-3.255.628,38		-4.912
		-3.741.371,65		-3.203
B.    Reserves
1. Other reserves		1.925.698,03		1.543
C.    Contributions from silent partners		1.190.000,00		1.190
D.    Liabilities
1. Trade accounts payabale		219.436,01		92
of which with a residual term of up to one year		219.436,01		92
of which with a residual term of more than one year		0,00		0
2. other liabilities		1.110.915,89		1.111
of which from taxes		8.091,25		3
of which from social security		7.205,98		7
of which with a residual term of up to one year		1.110.915,89		1.111
		1.330.351,90		1.203
of which with a residual term of up to one year		1.330.351,90		1.203
of which with a residual term of more than one year		0,00		0
Total liabilities		704.678,28		733

Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH Seite 2

	Income Statement
Panoptes Pharma Ges.m.b.H.	vom 1. January 2020 to 30. Sept. 2020

		2020		2019
		EUR		TEUR
1.	Other operating income		738.224,19		323
2.	Costs of materials and other purchased services
	a) Costs of materials		5.117,00		5
	b) Costs of purchased services		355.840,79		285
			360.957,79		290
3.	Personnel expenses
	a) Wages and salaries		276.135,89		467
	of which salaries of management		183.130,22		339
	b) Social security expenses		59.604,79		83
			335.740,68		550
4.	Depreciation and amortization
	a) on intangible and tangible fixed assets
			1.263,64		1
5.	other operating expenses		508.311,16		404
6.	Subtotal of items 1 through 5 (operating result)		-468.049,08		-921
7.	other interest and similar income		34,31		24
8.	interest and similar expenses		68.914,57		8
9.	Subtotal of items 7 through 8 (financial result)		-68.880,26		16
10.	Earnings before taxes (sum of items 6 and 9)		-536.929,34		-905
11.	Taxes on income		1.000,00		1
12.	Profit after tax		-537.929,34		-906
13.	Net loss for the year		-537.929,34		-906
14.	Release of capital reserves		0,00		2.562
15.	Loss carried forward from the previous year		-3.255.628,38		-4.912
16.	Accumulated loss		-3.793.557,72		-3.256

Haimerl Hörler  Wirtschaftsprüfer Steuerberater GmbH                     Page 3

Panoptes Pharma Ges.m.b.H.      List of fAssets

			Acquisition/production costs										Accumulated depreciation								Book values
	Status		Additions		Disposals		Reclassifications		Status		Status		Depreciation		Allocations		Disposals		Status		Status		Stand
	01.01.2020								30.09.2020		01.01.2020								30.09.2020		01.01.2020		30.09.2020
	EUR		EUR		EUR		EUR		EUR		EUR		EUR		EUR		EUR		EUR		EUR		EUR
A. Fixed assets
I. Intangible assets
1. Software		8.652,00		0,00		0,00		0,00		8.652,00		8.652,00		0,00		0,00		0,00		8.652,00		0,00		0,00
II. Property, plant and equipment
1. Office furniture and equipment		7.272,41		2.284,15		0,00		0,00		9.556,56		6.820,62		1.062,30		0,00		0,00		7.882,92		451,79		1.673,64
		15.924,41		2.284,15		0,00		0,00		18.208,56		15.472,62		1.062,30		0,00		0,00		16.534,92		451,79		1.673,64

Haimerl Hörler  Wirtschaftsprüfer Steuerberater GmbH                     Page 4

Notes on the Balance
Sheet and Income
Statement

	Notes on the balance sheet and income
Panoptes Pharma Ges.m.b.H.	statement

1 Notes on the balance sheet and income statement

Assets
A. Fixed Assets
I. Intangible Assets
Changes in book value:
	EUR
Status 01.01.2020	0,00
Status 30.09.2020	0,00

Composition:
	30.09.2020	31.12.2019
	EUR	EUR
Website	0,00	0,00

II. Property, Plant and Equipment
Changes in book value:
	EUR
Status 01.01.2020	451,79
Addition	2 284,15
Depreciation and amortization	-1 062,30
Status 30.09.2020	1 673,64

Composition:
	30.09.2020	31.12.2019
	EUR	EUR
Office equipment, computer systems	1 673,64	451,79

Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH 5

	Notes on the balance sheet and income
Panoptes Pharma Ges.m.b.H.	statement

B. Current assets
1. Accounts receivable trade
Composition:
	30.09.2020	31.12.2019
	EUR	EUR
Creditors with debit accounts	396,03	4 300,00

I. Receivables and other assets

2. Other receivables and assets

Composition:
	30.09.2020	31.12.2019
	EUR	EUR
Receivable research premium	51 230,06	146 003,91
Deposits	5 400,00	5 400,00
Settlement VAT	1 810,07	3 813,43
Input tax Germany	0,00	1 117,20
Settlement account Sperl	0,00	675,00
Other receivables	0,00	146,25
Settlement account Obermayr	0,00	58,75
	58 440,13	157 214,54

II. Cash at banks
Composition:
	30.09.2020	31.12.2019
	EUR	EUR
Erste Bank 823-175-016	542 319,96	470 239,34
Deposit account Erste Bank	50 300,40	100 298,78
Deposit account Erste Bank 823-175-016/02	50 000,00	0,00
	642 620,36	570 538,12

C. Accruals and deferrals
Composition:
	30.09.2020	31.12.2019
	EUR	EUR
accrued income	1 548,12	318,32

Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH 6

	Notes on the balance sheet and income
Panoptes Pharma Ges.m.b.H.	statement

Liabilities
A. Negative equity
Composition:
	30.09.2020	31.12.2019
	EUR	EUR
Called-up share capital	52 186,07	52 186,07
Subscribed share capital	52 186,07	52 186,07
Paid-in share capital	52 186,07	52 186,07
Net loss	-3 793 557,72	-3 255 628,38
Of which loss carried forward	-3 255 628,38	-4 911 609,00
	-3 741 371,65	-3 203 442,31
Development of net loss:
	30.09.2020	31.12.2019
	EUR	EUR
Profit/loss for the year	-537 929,34	1 655 980,62
Loss carried forward from previous years	-3 255 628,38	-4 911 609,00
	-3 793 557,72	-3 255 628,38

B. Reserves
Composition and development:
	Status				Status
	01.01.2020	Use	Release	Allocation	30.09.2020
	EUR	EUR	EUR	EUR	EUR
Other reserves	1 543 383,41	34 108,82	103,60	416 527,04	1 925 698,03

Composition and development of other reserves:
	30.09.2020	31.12.2019
	EUR	EUR
Reserves for repayment aws	1 000 000,00	956 317,00
Reserves for premiums	500 887,72	479 808,15
Reserves for repayment FFG	276 108,12	0,00
Reserves for third-party services	63 045,84	60 998,84
Vacation reserves	27 941,84	11 259,42
Other reserves	23 000,00	15 000,00
Reserves for advisory board fees	20 000,00	20 000,00
Reserves for special payments	14 714,51	0,00
	1 925 698,03	1 543 383,41

Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH 7

	Notes on the balance sheet and income
Panoptes Pharma Ges.m.b.H.	statement

C.   Capital contributions silent partners
Composition:
	30.09.2020	31.12.2019
	EUR	EUR
Capital contributions atypical silent partner ACP 2016	400 000,00	400 000,00
Capital contributions atypical silent partner ACP 2015	275 000,00	275 000,00
Capital contributions atypical silent partner ACP 2016.eins	265 000,00	265 000,00
Capital contributions atypical silent partner ACP 2017	250 000,00	250 000,00
	1 190 000,00	1 190 000,00

D.   Liabilities
1.   Accounts payable trade
Composition:
	30.09.2020		31.12.2019
	EUR		EUR
Deferral accounts payable trade		183 481,23		36 466,10
Trade payables EU		31 574,76		34 317,31
Trade payables third countries		2 472,74		0,00
Trade payables domestic		1 907,28		21 278,64
		219 436,01		92 062,05

Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH 8

	Notes on the balance sheet and income
Panoptes Pharma Ges.m.b.H.	statement

2.   Other liabilities
Composition:
	30.09.2020		31.12.2019
	EUR		EUR
Loan FFG		1 095 044,00		1 095 044,00
Balance payroll taxes		8 091,75		8 249,41
Social security providers		7 205,98		7 118,02
Balance credit card		324,66		5 854,40
Remaining other liabilities		250,00		0,00
Balance tax office		-0,50		-5 446,21
		1 110 915,89		1 110 819,62

of which from taxes	30.09.2020		31.12.2019
	EUR		EUR
Balance charges linked to salaries and wages		8 091,75		8 249,41
Balance tax offices		-0,50		-5 446,21
		8 091,25		2 803,20

Of which relating to social security	30.09.2020	31.12.2019
	EUR	EUR
Social security providers	7 205,98	7 118,02

Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH 9

	Notes on the balance sheet and income
Panoptes Pharma Ges.m.b.H.	statement

Income Statement

1.   Other operating income
Income from the release of reserves
Composition:
	2020		2019
	EUR		EUR
Release other reserves		103,60		77 003,23

Remaining
Composition:
	2020		2019
	EUR		EUR
Grant FFG - Covid 19		586 150,00		0,00
Grant Wirtschaftsagentur Research 18-21		100 000,00		100 000,00
Other operational income (non-taxable)		51 230,06		146 003,91
Exchange gains foreign currency transactions		712,96		0,00
Other operational income		27,57		83,52
		738 120,59		246 087,43

2.   Costs of material and other purchased manufacturing services
a.   Costs of material
Composition:
	2020	2019
	EUR	EUR
Laboratory chemicals	5 117,00	4 730,00

b.   Costs of purchased services
Composition:
	2020		2019
	EUR		EUR
Third-party services from abroad, reverse charge		354 960,79		269 648,42
Third-party services		880,00		15 522,99
Exchange losses foreign currency transactions		0,00		18,26
Cash discounts 20% other services EU		0,00		-303,26
		355 840,79		284 886,41

Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH 10

	Notes on the balance sheet and income
Panoptes Pharma Ges.m.b.H.	statement

3.    Personnel costs
a.    Wages and salaries
Composition:
	2020		2019
	EUR		EUR
Salaries (management)		155 571,39		198 000,00
Salaries		55 206,00		74 666,40
Special payments (management)		27 558,83		36 500,00
Change in vacation provision (white-collar employees)		16 682,42		4 599,42
Special payments (white-collar employees)		11 124,54		28 764,83
Bonuses and commission (white-collar employees)		6 300,90		8 401,20
Wages		3 150,00		3 420,00
Special payments (blue-collar workers)		541,81		570,00
Changes in reserves for bonuses and premiums (management)		0,00		104 960,24
Changes in reserves for bonuses and premiums		0,00		7 230,00
		276 135,89		467 112,09

Of which salaries of management
	2020		2019
	EUR		EUR
Salaries (management)		155 571,39		198 000,00
Special payments (management)		27 558,83		36 500,00
Changes in reserves for bonuses and premiums (management)		0,00		104 960,24
		183 130,22		339 460,24

Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH 11

	Notes on the balance sheet and income
Panoptes Pharma Ges.m.b.H.	statement

b.   Social expenses

Composition:

	2020		2019
	EUR		EUR
Statutory social expenses (white-collar employees)		38 411,66		52 099,46
Employer contribution (white-collar employees)		9 408,33		13 506,90
Municipal tax (white-collar employees)		7 237,14		10 389,95
Company pension fund (white-collar employees)		3 691,05		5 296,13
Vienna employer levy (subway, white-collar employees)		312,00		416,00
Voluntary social expenses		207,52		879,21
Employer contribution (blue-collar workers)		136,50		155,66
Municipal tax (blue-collar workers)		105,00		119,70
Company pension fund (blue-collar workers)		53,59		61,04
Statutory social expenses (blue-collar workers)		42,00		47,88
		59 604,79		82 971,93

4.   Depreciation and amortization

Composition:

	2020		2019
	EUR		EUR
Depreciation of property, plant and equipment		1 062,30		368,62
low-value tangible fixed assets		201,34		145,00
Depreciation of intangible fixed assets		0,00		0,28
		1 263,64		513,90

Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH 12

	Notes on the balance sheet and income
Panoptes Pharma Ges.m.b.H.	statement

5.	Other operational expenses
Composition:

	2020		2019
	EUR		EUR
Repayment FFG Grant		276 108,12		0,00
Legal, consulting and auditing fees		171 076,20		173 363,50
Expenses for rent, licenses and patents		26 676,48		55 755,67
Expenditure for insurance		8 886,71		4 895,77
Expenditure communication		6 901,96		10 964,26
Expenditure search for investors		6 794,69		87 457,25
Travel expenses		3 654,89		43 193,88
Expenditure for advertising, operational donations and presentation		2 377,53		8 363,28
Transportation expenses		1 632,54		6 862,47
Expenditure for maintenance, operating costs		1 544,04		3 233,25
IT Expenses		994,20		687,50
Charges on monetary transactions		971,70		1 289,64
Expenses for office supplies		420,60		1 923,71
Membership dues		137,50		0,00
Software maintenance		133,91		0,00
Training and development		0,00		3 816,76
Fees and charges		0,00		2 240,00
Various operating expenses		0,09		27,37
		508 311,16		404 074,31

6.	Subtotal of items 1 through 5 (Operating result)	2020	EUR	-468 049,08
		2019	EUR	-921 197,98

7.	Other interest and similar income
Composition:

	2020		2019
	EUR		EUR
Interest income from bank balances		34,31		70,40
Interest income from discounting of long-term provisions		0,00		24 346,27
		34,31		24 416,67

Haimerl Hörler Wirtschaftsprüfer Steuerberater GmbH 13

	Notes on the balance sheet and income
Panoptes Pharma Ges.m.b.H.	statement

8. Interest and similar expenses

Composition:

	2020		2019
	EUR		EUR
Interest expense non-current provisions		64 762,57		0,00
Interest on loans		4 152,00		8 327,00
		68 914,57		8 327,00

9.	Subtotal from items 7 through 8 (Financial result)	2020	EUR	-68 880,26
		2019	EUR	16 089,67

10.	Earnings before taxes (Total from items 6 and 9)	2020	EUR	-536 929,34
		2019	EUR	-905 108,31

11. Taxes on income

Composition:

	2020		2019
	EUR		EUR
Corporate income tax		1 000,00		875,00

12.	Earnings after taxes	2020	EUR	-537 929,34
		2019	EUR	-905 983,31

13.	Net loss for the year	2020	EUR	-537 929,34
		2019	EUR	-905 983,31

14. Release of capital reserves

Composition:

	2020		2019
	EUR		EUR
Release of other (unrestricted) reserves		0,00		2 561 963,93

15. Loss carried forward from previous year

Composition:

	2020		2019
	EUR		EUR
Loss carried forward from the previous year		-3 255 628,38		-4 911 609,00

16.	Accumulated loss	2020	EUR	-3 793 557,72
		2019	EUR	-3 255 628,38