ANNEX 1 27 2.STATEMENTS OF INCOME (LOSS) In thousands of euros Note 12/31/17 12/31/16 Sales of services — — Income — — Operating revenues: Grants 10 9 49 Transferred expenses 4 8 Other revenues 246 0 Total operating revenues (I) 259 57 Operating expenses: Purchases of raw material 200 — Other purchases and external expenses 16,643 14,841 Tax expenses 65 74 Payroll expenses 3,315 3,084 Social charges 2,231 1,117 Depreciation and amortization 206 184 Other expenses 178 1,044 Total operating expenses (II) 22,837 20,345 OPERATING LOSS (I-II) (22,578) (20,288) Financial income Foreign exchange gains 32 19 Marketable securities disposal gains — 1 Other financial income 7 3 Total financial income (III) 39 24 Financial expenses Foreign exchange losses 25 58 Depreciation and amortization 52 5 Interest expenses on borrowings and financial debt 76 — Other financial expenses 43 — Total Financial expenses (IV) 197 63 FINANCIAL INCOME (EXPENSES) (III-IV) (158) (40) EARNING BEFORE TAX (I-II+III-IV) 11 (22,736) (20,328) Extraordinary income Extraordinary income from operations — 11 Total extraordinary income (V) — 11 Extraordinary expenses Extraordinary charges from operations — 11 Extraordinary charges – depreciation and amortization — — Total extraordinary expenses (VI) — 11 EXTRAORDINARY INCOME (EXPENSES) (V-VI) — — Income taxes 15 (3,692) (2,930) NET INCOME (LOSS) (19,045) (17,398) The attached note forms an integral part of the financial statements. 246 – GENSIGHT BIOLOGICS – 2017 Registration Document