ANNEX 2 27 ANNEX 2 OTHER INFORMATION RELATING TO THE FINANCIAL STATEMENTS OF GENSIGHT BIOLOGICS S.A. PARENT COMPANY 1.AGED TRADE ACCOUNT PAYABLES In accordance with the French law on the Modernization of the Economy of August 4, 2008 and the resulting Articles L.441-6-1 and D.441-4 of the French Commercial Code, the breakdown of the balance of trade accounts payable by GenSight Biologics SA parent company at year-end is as follows: Trade accounts payable due, as of 12/31/17 0 days 1 to 30 days 31 to 60 days 61 to 90 days 91 days and Total (1 day more and more) Number of invoices 1,787 Amount of trade account payable 70 389 38 41 395 864 (tax included) Part of the total purchases 0.36% 2.02% 0.20% 0.21% 2.05% 4.48% (tax included) of the period % 2.FIVE YEARS FINANCIAL SUMMARY 2017 2016 2015 2014 2013 CAPITAL AT YEAR-END Share capital (in Keuros) 606 485 340 225 219 Number of ordinary shares outstanding 24,234,223 19,409,701 2,017,798 5,044,488 4,470,588 Number of series A shares outstanding — — 6,966,454 17,416,135 17,416,135 Number of series B shares outstanding — — 4,624,870 — — OPERATIONS AND RESULTS OF THE YEAR (in KEuros) Net revenue — — 1 441 — Earnings before tax, employee profit-sharing, (22,478) (20,138) (14.82) (7,018) (3,606) depreciation, amortization and provisions Income tax expense (3,692) (2,930) (2,874) (912) (908) Employee profit-sharing due for the year — — — — — Earnings after tax, employee profit-sharing, (19,045) (17,398) (12,074) (6,344) (2,721) depreciation, amortization and provisions Distributed earnings (during the year) — — — — — EARNINGS PER SHARE (in Euros) Earnings per share after tax, employee profit- (0.78) (0.89) (1.07) (0.28) (0.12) sharing, but before depreciation, amortization and provisions Earnings after tax, employee profit-sharing, (0.79) (0.90) (1.07) (0.28) (0.12) depreciation, amortization and provisions Net dividend per ordinary share — — — — — PERSONNEL Average number of employees in the year 33 27 23 13 7 Total payroll for the year (in Keuros) 3,315 3,084 2,629 1,924 1,154 “Amounts paid with respect to employee benefits 2,231 1,117 916 602 371 during the year (Social Security, staff benefits, etc.) (in KEuros)” GENSIGHT BIOLOGICS – 2017 Registration Document – 257