Abivax SA American Depositary Shares / "Employee" | Tables in SEC filings

ABVX Abivax SA American Depositary Shares

5 Apr 24

Annual report (foreign)

4:03pm

ABIVAX SA CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

(Amounts in thousands of euros)	Notes	AS OF DECEMBER 31, 2021	AS OF DECEMBER 31, 2022	AS OF DECEMBER 31, 2023
ASSETS	Non-current assets	Goodwill	6	32,005	18,419	18,419
Intangible assets	7	93	6,607	6,604
Property, plant and equipment	8	305	1,592	878
Other financial assets	9	1,342	11,708	12,870
Other assets	10	—	1,037	2,320
Total non-current assets	33,745	39,363	41,090
Current assets	Other financial assets	9	—	—	9,186
Other receivables and assets	10	14,784	9,231	24,845
Cash and cash equivalents	11	60,701	26,950	251,942
Total current assets	75,485	36,181	285,972
TOTAL ASSETS	109,230	75,544	327,062
LIABILITIES AND SHAREHOLDERS' EQUITY	Shareholders’ equity	Share capital	168	223	629
Premiums related to share capital	107,578	150,476	478,218
Reserves	—	—	112
Retained earnings	(39,361)	(82,770)	(135,209)
Net loss for the period	(42,452)	(60,740)	(147,740)
Total shareholders’ equity	13	25,934	7,189	196,010
Non-current liabilities	Retirement benefit obligations	16	693	610	629
Provisions	98	40	30
Borrowings	15	16,458	9,127	2,563
Convertible loan notes	15	18,191	19,332	42,295
Derivative instruments	15	9,932	566	—
Royalty certificates	15	—	3,287	12,229
Other financial liabilities	15	5,659	3,262	3,262
Total non-current liabilities	51,032	36,223	61,008
Current liabilities	Borrowings	15	9,608	10,077	1,655
Convertible loan notes	15	625	625	8,952
Derivative instruments	15	—	—	2,579
Other financial liabilities	15	1,112	3,521	3,509
Trade payables and other current liabilities	17.1	18,558	15,475	47,221
Tax and employee-related payables	17.2	2,200	2,300	6,073
Deferred income	162	133	52
Total current liabilities	32,265	32,132	70,042
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	109,230	75,544	327,062

(amounts in thousands of euros)	TAX AND EMPLOYEE-RELATED PAYABLES	AS OF DECEMBER 31, 2021	AS OF DECEMBER 31, 2022	AS OF DECEMBER 31, 2023
Employee-related payables	1,180	1,348	3,694
Social security and other	777	840	2,251
Other tax and related payments	243	112	127
Tax and employee-related payables	2,200	2,300	6,073

ACTUARIAL ASSUMPTIONS	YEAR ENDED DECEMBER 31, 2021	YEAR ENDED DECEMBER 31, 2022	YEAR ENDED DECEMBER 31, 2023
Retirement age	65 years for key management / 63 years for other employees	65 years for key management / 63 years for other employees	65 years for key management / 64 years for other employees
Collective agreement	Pharmaceutical industry	Pharmaceutical industry	Pharmaceutical industry
Discount Rate (IBoxx Corporates AA)	0.90%	3.65%	3.34%
Mortality rate table	INSEE 2016-2018	INSEE 2016-2018	INSEE 2016-2018
Salary increase rate	3.00% for key management / 2.55% for other employees	3.00% for key management / 2.55% for other employees	3.00%
Turnover rate	Decreasing from 5.80% at 20 years-old to 0.05% from 55 years-old	Decreasing from 5.80% at 20 years-old to 0.05% from 55 years-old	Decreasing from 5.80% at 20 years-old to 0.05% from 55 years-old
Employee contribution rate	45%	45%	45%

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