FINANCIAL INFORMATION CONCERNING THE GROUP’S ASSETS AND LIABILITIES, FINANCIAL POSITIONAND PROFITS AND LOSSES 20 As of December 31, In thousands of euros Notes 2016 2017 LIABILITIES Shareholders’ equity 9 Share capital 485 606 Premiums related to the share capital 91,230 112,140 Reserves (16,293) (33,638) of wich cumulative translation adjustment — 9 Net income (loss) (22,082) (24,112) Total shareholders’ equity 53,340 54,996 Non-current liabilities Conditional advances – non-current portion 10 2,922 3,033 Non-current provisions 11 73 88 Total non-current liabilities 2,995 3,121 Current liabilities Conditional advances – current portion 10 — — Trade accounts payable 12 1,734 2,225 Other current liabilities 12 1,161 1,870 Total current liabilities 2,895 4,095 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 59,231 62,212 CONSOLIDATED STATEMENTS OF INCOME (LOSS) As of December 31, In thousands of euros Notes 2016 2017 Operating income Revenues — — Other income 14 3,001 3,702 Total operating income 3,001 3,702 Operating expenses Research and development 15 18,529 18,675 General and administration 15 6,490 8,173 Sales and marketing 15 — 844 Total operating expenses 25,019 27,692 Operating profit (loss) (22,019) (23,990) Financial income 17 23 34 Financial expenses 17 (86) (156) Financial income (loss) (63) (122) Income tax 18 — — Net income (loss) (22,082) (24,112) Basic and diluted earnings (loss) per share (in euro) 21 (1.36) (1.10) GENSIGHT BIOLOGICS – 2017 Registration Document– 187