SELECTED FINANCIAL INFORMATION 3 The tables below present selected financial information and the flows unique to the parent company GenSight Biologics S.A., which income statement and other data of the Company, as of and for had no equity interest in a subsidiary over the periods in question. the periods ended on the dates indicated below. Unless otherwise indicated, the selected financial information This Registration Document includes our annual financial as of and for the fiscal year ended December 31, 2017 has been statements prepared in accordance with French accounting derived from our consolidated financial statements prepared in standards for the fiscal year ended December 31, 2017. These accordance with IFRS as adopted by the European Union as of financial statements are presented in Section 20.1.3, “Company’s and for the fiscal year ended December 31, 2017, hereafter in Annual Financial Statements (French-GAAP) for the Fiscal Year the Registration Document the “Financial Statements”. These Ending December 31, 2017” of this Registration Document. consolidated financial statements for the fiscal year ended The Company has prepared, in addition to its annual financial December 31, 2017 have been audited by Deloitte & Associés statements in compliance with the French accounting standards, and Becouze, statutory auditors. The statutory auditors’ report corporate consolidated financial statements prepared in on the consolidated financial statements as of and for the fiscal accordance with the IFRS as adopted by the European Union as year ended December 31, 2017 is included in Section 20.1.2, of and for the fiscal year ended December 31, 2017 presented in “Statutory Auditors’ Report on the Company’s Annual this Registration Document in Section 20.1.1, “Company’s Annual Consolidated Financial Statements (IFRS) for the Fiscal Year Consolidated Financial Statements (IFRS) for the Fiscal Year Ending December 31, 2017” of this Registration Document. Ending December 31, 2017.” On April 28, 2017, the Company The information in this section should be read together with (i) our created its first subsidiary, GenSight Biologics Inc., registered and consolidated financial statements contained in Section 20.1.1, located in the United States of America. This US-Based subsidiary “Company’s Annual Consolidated Financial Statements (IFRS) for is held at 100% by GenSight Biologics S.A. and is fully consolidated. the Fiscal Year Ending December 31, 2017” of this Registration These financial statements are therefore consolidated financial Document, (ii) our analysis of our results presented in Section 9, statement of the Group thus formed. “Operating and Financial Review,” and (iii) our analysis of our The financial information as at December 31, 2016 corresponds liquidity and capital resources presented in Section 10, “Capital to the information previously published and includes only business Resources.” 3.1 SELECTED CONSOLIDATED FINANCIAL INFORMATION CONSOLIDATED STATEMENTS OF INCOME (LOSS) As of December 31, In thousands of euros 2016 2017 Operating income Revenues — — Other income 3,001 3,702 Total operating income 3,001 3,702 Operating expenses Research and development 18,529 18,675 General and administrative 6,490 8,173 Sales and Marketing — 844 Total operating expenses 25,019 27,926 Operating profit (loss) (22,019) (23,990) Financial income 23 34 Financial expenses (86) (156) Financial income (loss) (63) (122) Income tax — — Net income (loss) (22,082) (24,112) Basic and diluted earnings (loss) per share (€/share)(1) (1.36) (1.10) Number of shares used for computing basic and diluted earnings (loss) per share 16,252,765 21,936,006 (1) See Note 21 to our consolidated financial statements as of December 31, 2017 for further details on the calculation of basic and diluted earnings (loss) per share. 14– GENSIGHT BIOLOGICS – 2017 Registration Document