Celyad Oncology (CLYYF) 6-K Celyad Oncology Announces Third Quarter 2021 Financial Results and Recent Business Highlights

Exhibit 99.2

Celyad Oncology SA

Interim consolidated statement of comprehensive income

	For the Nine-month period ended September 30,
(€‘000)	2021			2020
Revenue		—			5
Cost of sales		—			—
Gross profit		—			5
Research and Development expenses		(15.233	)		(15.687	)
General & Administrative expenses		(7.193	)		(7.308	)
Change in fair value of contingent consideration		(3.219	)		(2.117	)
Other income		3.548			3.360
Other expenses		(226	)		(132	)
Operating Loss		(22.324	)		(21.880	)
Financial income		282			215
Financial expenses		(199	)		(363	)
Loss before taxes		(22.241	)		(22.028	)
Income taxes		(0	)		—
Loss for the period		(22.241	)		(22.028	)
Basic and diluted loss per share (in €)		(1,49	)		(1,58	)
Other comprehensive income/(loss)
Items that will not be reclassified to profit and loss		—			—
Remeasurements of post-employment benefit obligations, net of tax		—			—
Items that may be subsequently reclassified to profit or loss		35			2
Currency translation differences		35			2
Other comprehensive income / (loss) for the period, net of tax		35			2
Total comprehensive loss for the period		(22.206	)		(22.026	)
Total comprehensive loss for the period attributable to Equity Holders (1)		(22.206	)		(22.026	)

Celyad Oncology SA

Interim consolidated statement of financial position

(€’000)	September 30, 2021			December 31, 2020
NON-CURRENT ASSETS		46.028			46.379
Intangible assets		36.074			36.171
Property, Plant and Equipment		3.419			4.119
Non-current Trade and Other receivables		2.165			2.117
Non-current Grant receivables		4.164			3.679
Other non-current assets		206			293
CURRENT ASSETS		12.169			19.705
Trade and Other Receivables		574			615
Current Grant receivables		3.333			145
Other current assets		2.164			1.711
Short-term investments		—			—
Cash and cash equivalents		6.098			17.234
TOTAL ASSETS		58.197			66.084
EQUITY		19.043			30.994
Share Capital		54.951			48.513
Share premium		2.142			43.349
Other reserves		32.668			30.958
Accumulated deficit		(70.718	)		(91.826	)
NON-CURRENT LIABILITIES		26.625			23.256
Bank loans		—			—
Lease liabilities		1.914			2.525
Recoverable Cash advances (RCAs)		5.323			4.220
Contingent consideration payable and other financial liabilities		18.745			15.526
Post-employment benefits		614			614
Other non-current liabilities		29			371
CURRENT LIABILITIES		12.529			11.834
Bank loans		—			37
Lease liabilities		953			1.076
Recoverable Cash advances (RCAs)		350			371
Trade payables		5.624			4.736
Other current liabilities		5.602			5.614
TOTAL EQUITY AND LIABILITIES		58.197			66.084