FINANCIAL INFORMATION CONCERNING THE GROUP’S ASSETS AND LIABILITIES, FINANCIAL POSITIONAND PROFITS AND LOSSES 20 CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) As of December 31, In thousands of euros 2016 2017 Net income (loss) (22,082) (24,112) Actuarial gains and losses on employee benefits, net of income tax 27 12 Foreign currency translation differences, net of income tax — 9 Total comprehensive income (loss) (22,055) (24,091) CONSOLIDATED STATEMENTS OF CASH FLOWS As of December 31, In thousands of euros Notes 2016 2017 Cash flows from operating activities Net profit (loss) (22,082) (24,112) Operating activities Amortization and depreciation 4 & 5 203 224 Retirement pension obligations 11 31 26 Expenses related to share-based payments 16 4,635 4,800 Other financials items 17 — 77 Operating cash flows before change in working capital (17,213) (18,984) Accounts receivable (3) 19 Accounts payable, net of prepayments (3,459) 384 Other receivables 973 (976) Other current liabilities 60 775 Change in working capital (2,429) 202 Net cash flows from operating activities (19,642) (18,782) Cash flows from investment activities Acquisitions of property, plant, and equipment 5 (188) (236) Acquisitions of intangible assets (1) — Acquisitions/reimbursement of non-current financial assets 6 8 (232) Acquisitions/reimbursement of current financial assets 7.2 — (216) Sales of property, plant, and equipment 11 — Net cash flows from investment activities (170) (684) Cash flows from financing activities Conditional advances received 10 2,300 — Treasury shares (145) (84) Warrants issuance 16 140 257 Capital increases, net of transaction costs 9 41,439 20,774 Net cash flows from financing activities 43,735 20,946 Increase/(decrease) in cash and cash equivalents 23,922 1,480 Cash and cash equivalents at the beginning of the period 30,060 53,982 Effect of changes in exchange rates on cash and cash equivalents — (14) Cash and cash equivalents at the close of the period 53,982 55,448 188– GENSIGHT BIOLOGICS – 2017 Registration Document