FINANCIAL INFORMATION CONCERNING THE GROUP’S ASSETS AND LIABILITIES, FINANCIAL POSITIONAND PROFITS AND LOSSES 20 CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY Share Capital Premiums Reserves Net income Total In thousands of euros, related to the (loss) Shareholders’ except for number of Number Amount share capital Equity shares of shares At January 1, 2016 13,609,122 340 49,796 (7,156) (13,654) 29,326 Net income (loss) — — — — (22,082) (22,082) Other comprehensive — — — 27 — 27 income Total comprehensive — — — 27 (22,082) (22,055) income (loss) Allocation of prior period — — — (13,654) 13,654 — net income (loss) Allocation to reserves — — — — — — Capital increase by 5,800,579 145 45,109 — — 45,254 issuance of ordinary shares Capital increase — — (3,807) — — (3,807) transaction costs Capital increases related — — 133 — — 133 to exercises of warrants Treasury shares — — — (145) — (145) Share-based payments — — — 4,635 — 4,635 At December 31, 2016 19,409,701 485 91,230 (16,293) (22,082) 53,340 At January 1, 2017 19,409,701 485 91,230 (16,293) (22,082) 53,340 Net income (loss) — — — — (24,112) (24,112) Cumulative translation — — — 9 — 9 adjustment Other comprehensive — — — 12 — 12 income Total comprehensive — — — 21 (24,112) (24,091) income (loss) Allocation of prior period — — — (22,082) 22,082 — net income (loss) Allocation to reserves — — — — — — Capital increase by 3,750,000 94 22,406 — — 22,500 issuance of ordinary shares Capital increase — — (1,726) — — (1,726) transaction costs Capital increases related 1,074,522 27 230 — — 257 to exercises of warrants Treasury shares — — — (84) — (84) Share-based payments — — — 4,800 — 4,800 At December 31, 2017 24,234,223 606 112,140 (33,638) (24,112) 54,996 GENSIGHT BIOLOGICS – 2017 Registration Document– 189