PHAXIAM Therapeutics (PHXM) 6-K/A12 Sep 222022 Q2 I.Certification of the Person Responsible for the Half-year Financial ReportFinancial data

Company Profile

Cover Page

Cover Page	6 Months Ended
Cover Page	Jun. 30, 2022
Cover [Abstract]
Document Type	6-K/A
Entity Registrant Name	ERYTECH Pharma S.A.
Amendment Flag	true
Amendment Description	Cancel & replace draft test file published by error
Document Period End Date	Jun. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Entity Central Index Key	0001624422
Current Fiscal Year End Date	--12-31

Unaudited Interim Condensed Con

Unaudited Interim Condensed Consolidated Statement of Income (Loss) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Profit or loss [abstract]
Revenues	€ 0	€ 0
Other income	25,304	2,270
Operating income	25,304	2,270
Research and development	(17,300)	(23,209)
General and administrative	(7,911)	(8,027)
Operating expenses	(25,211)	(31,236)
Operating loss	93	(28,966)
Financial income	3,370	2,807
Financial expenses	(750)	(1,791)
Financial income (loss)	2,620	1,016
Income tax	(3,737)	(2)
Net loss	€ (1,024)	€ (27,952)
Basic loss per share (in euro per share)	€ (0.03)	€ (1.22)
Diluted loss per share (in euro per share)	€ (0.03)	€ (1.22)

Unaudited Interim Condensed C_2

Unaudited Interim Condensed Consolidated Statement of Comprehensive Income (Loss) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Statement of comprehensive income [abstract]
Net loss	€ (1,024)	€ (27,952)
Elements that may be reclassified subsequently to income (loss)
Currency translation adjustment	66	(153)
Elements that may not be reclassified subsequently to income (loss)
Remeasurement of defined benefit liabilities	224	42
Other comprehensive income (loss)	290	(111)
Comprehensive income (loss)	€ (734)	€ (28,063)

Unaudited Interim Condensed C_3

Unaudited Interim Condensed Consolidated Statement of Financial Position - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Non-current assets
Intangible assets	€ 8	€ 15
Property, plant and equipment	1,014	18,960
Right of use	2,641	6,869
Other non-current assets	205	876
Total non-current assets	3,868	26,720
Current assets
Trade and other receivables	306	12
Other current assets	8,474	6,337
Cash and cash equivalents	53,339	33,699
Total current assets	62,119	40,048
TOTAL ASSETS	65,987	66,768
Shareholders’ equity
Share capital	3,102	3,102
Premiums related to share capital	48,975	97,618
Reserves	(29,897)	(25,293)
Translation reserve	1,281	1,215
Net loss for the period	(1,024)	(53,797)
Total shareholders’ equity	22,436	22,845
Non-current liabilities
Provisions - non-current portion	248	524
Financial liabilities – non-current portion	12,762	15,232
Lease liabilities - non-current portion	2,980	8,162
Total Non-current liabilities	15,990	23,918
Current liabilities
Provisions - current portion	1,859	0
Financial liabilities – current portion	5,774	164
Lease liabilities - current portion	1,027	1,817
Trade and other payables	11,994	14,154
Other current liabilities	6,907	3,870
Total current liabilities	27,561	20,005
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	€ 65,987	€ 66,768

Unaudited Interim Condensed C_4

Unaudited Interim Condensed Consolidated Statement of Cash Flow - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities
Net loss	€ (1,024)	€ (27,952)
Non-cash expenses (income)
Gain or loss on exchange	(2,743)	(1,436)
Amortization and depreciation	4,289	2,494
Provision	1,807	71
Change in fair value of derivative liabilities	0	(750)
Expenses related to share-based payments	326	707
Net (Gain) or loss on disposal of tangible assets	(24,351)	0
Interest expense (income)	242	1,182
Income tax expense (income)	3,737	2
Operating cash flow before change in working capital	(17,717)	(25,682)
(Increase) decrease in trade and other receivables	(278)	(10)
(Increase) decrease in other current assets	720	(2,686)
Increase (decrease) in trade and other payables	(2,351)	(3,639)
Increase (decrease) in other current liabilities	(1,065)	(594)
Change in working capital	(2,974)	(6,929)
Income tax paid	(3)	(2)
Net cash flow used in operating activities	(20,694)	(32,613)
Cash flows from investing activities
Acquisition of property, plant and equipment	(7)	(146)
Increase in non-current & current financial assets	(5)	(130)
Disposal of property, plant and equipment	37,630	0
Decrease in non-current & current financial assets	329	2
Net cash flow used in investing activities	37,947	(274)
Cash flows from financing activities
Capital increases, net of transaction costs	0	29,320
Proceeds from borrowings, net of transaction costs	3,088	5,712
Repayment of lease liability (IFRS 16)	(907)	(830)
Interests received (paid)	(193)	(146)
Net cash flow from (used in) financing activities	1,988	34,056
Exchange rate effect on cash in foreign currency	399	708
Increase (Decrease) in cash and cash equivalents	19,640	1,877
Net cash and cash equivalents at the beginning of the period	33,699	44,446
Net cash and cash equivalents at the closing of the period	€ 53,339	€ 46,323

Unaudited Interim Condensed C_5

Unaudited Interim Condensed Consolidated Statement of Changes in Shareholders' Equity - EUR (€) € in Thousands	Total	Share capital	Premiums related to the share capital	Reserves	Translation reserve	Net (income) loss
Beginning balance at Dec. 31, 2020	€ 26,539	€ 2,006	€ 120,705	€ (24,616)	€ 1,744	€ (73,300)
Net loss for the period	(27,952)					(27,952)
Other comprehensive income	(111)			42	(153)
Comprehensive income (loss)	(28,063)	0	0	42	(153)	(27,952)
Allocation of prior period loss	0		(71,037)	(2,263)		73,300
Issue of ordinary shares	39,834	638	39,196
Transaction costs	(2,655)		(2,655)
Share-based payment	707			707
Ending balance at Jun. 30, 2021	36,362	2,644	86,209	(26,130)	1,591	(27,952)
Beginning balance at Dec. 31, 2021	22,845	3,102	97,618	(25,293)	1,215	(53,797)
Net loss for the period	(1,024)					(1,024)
Other comprehensive income	290			224	66
Comprehensive income (loss)	(734)	0	0	224	66	(1,024)
Allocation of prior period loss	0		(48,643)	(5,154)		53,797
Share-based payment	326			326
Ending balance at Jun. 30, 2022	€ 22,436	€ 3,102	€ 48,975	€ (29,897)	€ 1,281	€ (1,024)

Description of the Business

Description of the Business	6 Months Ended
Description of the Business	Jun. 30, 2022
Description Of The Business [Abstract]
Description of the Business	DESCRIPTION OF THE BUSINESS ERYTECH Pharma S.A. (“ ERYTECH ” and together with its subsidiary the “ Company ”) is incorporated in Lyon, France, and was founded in 2004 to develop and market innovative red blood cell-based therapeutics for cancer and orphan diseases. The Company completed its initial public offering on Euronext Paris in May 2013, raising €17.7 million, and on the Nasdaq Global Select Market in November 2017, raising €124.0 million ($144.0 million) on a gross basis before deducting offering expenses. The Company has incurred losses and negative cash flows from operations since its inception and had shareholders’ equity of €22,436 thousand as of June 30, 2022 as a result of several financing rounds, including an initial public offering. The Company anticipates incurring additional losses until such time, if ever, that it can generate significant revenue from its product candidates in development. The Company’s future operations are highly dependent on a combination of factors, including: (i) the success of its research and development ; (ii) regulatory approval and market acceptance of the Company’s proposed future products; (iii) the timely and successful completion of additional financing; and (iv) the development of competitive therapies by other biotechnology and pharmaceutical companies. As a result, the Company is and should continue, in the short to mid-term, to be financed through partnership agreements for the development and commercialization of its drug candidates and through the issuance of new debt or equity instruments. The situation on the financial markets, the negative TRYBeCA-1 study result reported in the fourth quarter of 2021 and the announcement that the Company is no longer seeking approval for Graspa® in hypersensitive ALL (see section 2.8 – post-balance sheet event) may impair the ability of the Company to raise capital when needed or on attractive terms. In the above context and following the sale of its production facility in Princeton, New Jersey, for $44.5 million in April 2022 (see below), the Company appointed a specialized advisor to evaluate strategic options to leverage its ERYCAPS® platform with complementary assets and/or a broader corporate transaction. Multiple options are under review, and the Company expects to give further updates on these strategic initiatives in the fourth quarter of this year. The accompanying unaudited interim condensed consolidated financial statements and related notes (the “ Unaudited Interim Condensed Consolidated Financial Statements ”) present the operations of ERYTECH Pharma S.A. and its subsidiary, ERYTECH Pharma, Inc. Major events of the first half of 2022 Business February 2022: Impact of the Conflict in Ukraine on Our Business Beginning on February 24, 2022, Russia significantly intensified its military operations in Ukraine. In response, the United States, the European Union and certain other countries have imposed significant sanctions and export controls against Russia, Belarus and certain individuals and entities connected to Russian or Belarusian political, business, and financial organizations. The United States, the European Union and certain other countries could impose further sanctions, trade restrictions, and other retaliatory actions should the conflict continue or worsen. To date, we have not experienced any material impact on our business, operations and clinical development timelines and plans. However, we cannot predict the specific extent, duration, or impact that the conflict in Ukraine and the related sanctions and export controls will have on our financial condition and operations. We are closely monitoring developments in the current context and will take appropriate measures as necessary. The war in Ukraine did not impact our financial results for the period ended on June 30, 2022. Our business does not conduct any trial in Ukraine, Russia or Belarus and does not have any vendors located in these regions. April 2022: • Sale of ERYTECH’s U.S. cell therapy manufacturing facility to Catalent In April 2022, the Group Erytech has entered into an Asset Purchase Agreement ("APA") with Catalent. Under the terms of the deal, Catalent agreed to acquire ERYTECH’s state-of-the-art commercial-scale cell therapy manufacturing facility in Princeton, New Jersey, for a total gross consideration of $44.5 million (€40.7 million) paid at the transaction closing which occurred on April 22, 2022. Catalent has extended offers of employment to approximately 40 people employed by Erytech at the Princeton facility.The sale of the facility resulted in a net gain on disposal of €24.4 million. The gain on the sale of ERYTECH’s U.S. cell therapy manufacturing facility to Catalent triggered an estimated income tax expense for ERYTECH’s U.S. subsidiary of €3.7 million which was booked at June 30, 2022. The parties also entered into an interim supply agreement, under which Catalent will manufacture ERYTECH’s lead product candidate eryaspase (GRASPA®) for clinical and commercial supply in the United States. • New vesiculation technology The company presented its red blood cell vesiculation technology at the 24th Meeting of the European Red Cell Society (ERCS) in April 2022. May 2022: • The NOPHO trial evaluated the safety and pharmacological profile of eryaspase in acute lymphoblastic leukemia (ALL) patients who had previously experienced hypersensitivity reactions to pegylated asparaginase therapy. In December 2020, positive trial results were presented at the 2020 American Society of Hematology annual meeting. See 2.8 - Events after the close of reporting period for further information. • Following the Catalent transaction, the company continues to evaluate other strategic options for leveraging its ERYCAPS® platform with complementary assets and/or a broader corporate transaction. • On May 25, 2022, the management of Erytech Pharma (France) informed the employees of the start of a collective redundancy procedure, a job protection plan, involving the cuts of 52 positions out of 109. The consultation phase of the CSE ended on July 31, 2022. The first departures could take place in October 2022. See 4.6 – provision for risks and charges.

Accounting Rules and Methods

Accounting Rules and Methods	6 Months Ended
Accounting Rules and Methods	Jun. 30, 2022
Accounting Rules And Methods [Abstract]
Accounting Rules and Methods	ACCOUNTING RULES AND METHODSBasis of preparation The Interim Condensed Consolidated Financial Statements have been prepared in accordance with the underlying assumptions of going concern as the Company’s loss-making situation is explained by the innovative nature of the products developed, therefore involving a multi-year research and development phase. The Company has historically financed its growth by strengthening its equity in the form of capital increases and issuance of convertible bonds. The Board of Directors has prepared the financial statements on a going concern basis, as the Company has the necessary means to finance its activities for at least 12 months after the closing date, taking into account the following items: – 53.3 million in cash and cash equivalents held by the Company as of June 30, 2022, consisting mainly of cash and term deposits that can be drawn down immediately without penalty, – Cash consumption forecasts for the 12 months following the closing date. In the longer term, the Company will have to find additional funds. In this context the Company appointed a specialized advisor to evaluate strategic options to leverage its ERYCAPS® platform with complementary assets and/or a broader corporate transaction. The condensed consolidated interim financial statements have been prepared under the historical cost convention with the exception of certain categories of assets and liabilities measured at fair value in accordance with IFRS. Unless otherwise indicated, all amounts are presented in thousands of euros. The Condensed Consolidated Financial Statements have been prepared in accordance with International Financial Reporting Standards (“ IFRS ”) as issued by the International Accounting Standard Board (“ IASB ”) and were approved and authorized for issuance by the Board of Directors of the Company on September 8, 2022. Due to the listing of ordinary shares of the Company on Euronext Paris and in accordance with the European Union’s regulation No. 1606/2002 of July 19, 2002, the Unaudited Interim Condensed Consolidated Financial Statements of the Company are also prepared in accordance with IAS 34, Interim financial reporting , as adopted by the European Union (EU). As of June 30, 2022, all IFRS that the IASB had published and that are mandatory are the same as those adopted by the EU and mandatory in the EU. As a result, the Unaudited Interim Condensed Consolidated Financial Statements comply with International Financial Reporting Standards as published by the IASB and as adopted by the EU. As condensed financial statements, they do not include all information that would be required by the full IFRS standards. They must be read in conjunction with the consolidated financial statements for the year ended December 31, 2021. The standards applied in the preparation of the Condensed Consolidated Financial Statements are the same as those applied to prepare the financial statements as of December 31, 2021. The new applicable standards, amendments and interpretations since January 1, 2022 have had no significant impact on the Company’s interim condensed consolidated financial statements. Recently issued accounting pronouncements that may be relevant to the Company’s operations are as follows: • Amendments to IAS 1 - Classification of liabilities as current or non-current ; • Amendments to IAS 8 - Definition of Accounting Estimates ; • Amendments to IAS 12 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction ; The Company does not expect any significant impact resulting from the future adoption of these standards Details of the Company’s subsidiary as of June 30, 2022 are as follows: Date of incorporation Percent of ownership interest Accounting method ERYTECH Pharma, Inc. April 2014 100% Consolidated There was no change in the scope of consolidation during the period. Functional Currency and Translation of Financial Statements into Presentation Currency The Unaudited Interim Condensed Consolidated Financial Statements are presented in euros, which is also the functional currency of the parent company, ERYTECH Pharma S.A.. The exchange rates used for the translation of the financial statements of ERYTECH Pharma, Inc. are as follows: Exchange rate (USD per EUR) 06/30/2021 12/31/2021 06/30/2022 Weighted average rate 1.2057 1.1835 1.0940 Closing rate 1.1884 1.1326 1.0387 The preparation of the Unaudited Interim Condensed Consolidated Financial Statements in accordance with the rules prescribed by the IFRS requires the use of estimates and the formulation of assumptions having an impact on the financial statements. These estimates can be revised where the circumstances on which they are based change. The actual results may therefore differ from the estimates initially formulated. The main areas of estimates are described in the annual consolidated financial statements. The use of estimates and judgements relates mainly to the valuation of : • share-based payments in accordance with IFRS 2; • Accrued expenses for hospital costs; • Income tax expense; • Recoverable value of right of use and tangible fixed asset in France. In accordance with IFRS 8 “ Operating Segments ”, reporting by operating segment is derived from the internal organization of the Company’s activities; it reflects management’s viewpoint and is established based on internal reporting used by the chief operating decision maker (the Chief Executive Officer) to allocate resources and to assess performance. Information per operating segment The Company operates in a single operating segment: the conducting of research and development of innovative red blood cell-based therapeutics for cancer and orphan diseases in order to market them in the future. Information per geographical segment Revenues from external customers (amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) France — — United States 97 54 Total 97 54 August 2022: • ERYTECH is no longer seeking approval for Graspa® in hypersensitive acute lymphoblastic leukemia (ALL) following feedback from the U.S. Food and Drug Administration (FDA). • F ollowing the sale of its production facility in Princeton, New Jersey, for $44.5 million in April 2022, the Company appointed a specialized advisor to evaluate strategic options to leverage its ERYCAPS® platform with complementary assets and/or a broader corporate transaction. Multiple options are under review, and the Company expects to give further updates on these strategic initiatives in the fourth quarter of this year. September 2022: • On September 2, 2022 the restructuring plan (PSE) was formally approved by the French State department of labour (DREETS-DDETS). • I

Notes Related to the Unaudited

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Income (Loss)	6 Months Ended
	Jun. 30, 2022
Disclosure Of Detailed Information Of Operating Income (Loss) [Abstract]
Notes Related to the Unaudited Interim Condensed Consolidated Statement of Income (Loss)	NOTES RELATED TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF INCOME (LOSS)Operating income The Company does not generate any revenue from the sale of its products considering its stage of development. (amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) Research Tax Credit 2,132 860 Subsidies 41 40 Revenues from licenses or other contracts 97 54 Net gain on disposal of tangible assets — 24,351 Total 2,270 25,304 The reduction in the research tax credit is related to the end of the TRYbeCA1 clinical trial. The net gain from the disposal of fixed assets is related to the sale of the Princeton plant to Catalent and breaks down as follows : – Proceeds from the sale of €40,676k ($44,500k); – The net book value of fixed assets of €(15,677)k ($(17,150)k); – The net book value of the rights of use for €(3,022)k ($(3,307)k); – The cancellation of the lease obligation for €5,419k ($5,928k); – Transaction costs of €(3,046)k ($(3,333)k) For the six months ended June 30, 2021 (amounts in thousands of euros) R&D Clinical studies Total Consumables 82 2,114 2,196 Rental and maintenance 77 675 752 Services, subcontracting and fees 312 9,581 9,893 Personnel expenses 1,045 7,134 8,179 Depreciation, amortization & provision 177 1,983 2,160 Other — 29 29 Total 1,693 21,516 23,209 For the six months ended June 30, 2022 (amounts in thousands of euros) R&D Clinical studies Total Consumables — 450 450 Rental and maintenance 66 765 831 Services, subcontracting and fees 237 3,850 4,087 Personnel expenses 785 7,577 8,362 Depreciation, amortization & provision 178 3,443 3,621 Other 7 (58) (51) Total 1,273 16,027 17,300 The decrease in research and development expenses is mainly due to a decrease in services, related to the end of the treatment of patients in the clinical trial in pancreatic cancer for €5,798K. The costs of the contract research organization (CRO) decreased by €3,177K and hospital costs decreased by €1,752K. There is also a decrease in consumables of €1,015K linked to the end of this study. The personnel expense at June 30, 2022 includes a €1,691K restructuring charge (refer to note 1 and 4.6). The depreciation and amortization includes a €2,108K impairment charge for the facilities, fixtures, equipment and rights of use of the Adenine production unit in France (refer to notes 4.1 and 4.2).” (amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) Consumables 94 57 Rental and maintenance 578 175 Services, subcontracting and fees 3,292 3,446 Personnel expenses 3,307 3,288 Depreciation and amortization 333 669 Other 423 277 Total 8,027 7,911 The increase in net depreciation and provisions at June 30, 2022 is related to a €369k impairment charge for Bioserra office right of use in France (refer to notes 4.2). The personnel expense at June 30, 2022 includes a €168K restructuring charge. For the six months ended June 30, 2021 (amounts in thousands of euros) R&D Clinical studies Total Wages and salaries 700 5,256 5,956 Share-based payments (employees and executives) 55 295 350 Social security expenses 290 1,583 1,873 Total personnel expenses 1,045 7,134 8,179 For the six months ended June 30, 2022 (amounts in thousands of euros) R&D Clinical studies Total Wages and salaries 533 4,618 5,151 Share-based payments (employees and executives) 17 (27) (10) Social security expenses 235 1,295 1,530 Restructuring charge — 1,691 1,691 Total personnel expenses 785 7,577 8,362 The weighted average full-time employees (FTE) was 155 during the first half of 2021 and 117 during the first half of 2022.The decrease in FTE is mainly related to the disposal of the Princeton plant. (amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) Wages and salaries 2,140 2,051 Share-based payments (employees and executives) 311 304 Social security expenses 856 766 Restructuring charge 0 168 Total personnel expenses 3,307 3,288 Share-based payments (IFRS 2 ) Stock-options (“SO”) plan No new plans were created during the first half of 2022. and no new grants under plans from the prior year. Free shares (“AGA”) plan No new plans were created during the first half of 2022, and no new grants under plans from the prior year. Breakdown of expenses Plan name Amount in P&L in euros thousands as of June 30, 2021 of which employees of which executives of which directors AGA 308 120 47 — BSA 1 — — 29 SO 398 46 142 — Total 707 166 512 29 Plan name Amount in P&L in euros thousands as of June 30, 2022 of which employees of which executives of which directors AGA 202 31 171 — BSA — — — — SO 124 53 71 — Total 326 84 242 — As of June 30, 2022 , the outstanding equity instruments could lead to the issuance of 2,227,125 potential shares. (amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) Income from short term deposits 11 6 Change in fair value of derivative liabilities 750 — Foreign exchange gains 1,993 3,348 Other financial income 53 16 Financial income 2,807 3,370 Amortized cost of convertible notes (919) (22) Financial expenses on lease liability (156) (108) Interest expense related to borrowings (158) (140) Foreign exchange loss (557) (480) Other financial expenses (1) — Financial expenses (1,791) (750) Financial income (loss) 1,016 2,620 06/30/2021 06/30/2022 (6 months) (6 months) Net loss (in thousands of euros) (27,952) (1,024) Weighted number of shares for the period (1) 22,842,857 31,016,053 Basic loss per share (€/share) (1.22) (0.03) Diluted loss per share (€/share) (1.22) (0.03) (1) after deduction of treasury shares (2,500 shares are held by the Company as treasury shares and recognized as a deduction of shareholders’ equity).

Notes Related to the Unaudite_2

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Detailed Information Of Financial Position [Abstract]
Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position	Financial liabilities (amounts in thousands of euros) Convertible notes Conditional advances Bank loans Other Total As of December 31, 2021 — 5,281 10,077 38 15,396 Increase 3,088 3,088 Fair value of embedded derivatives — Amortized cost 52 52 Conversion — Repayment — FX rate impact — As of June 30, 2022 — 5,281 10,129 3,126 18,536 During the first half of 2022, the Company entered into a new financing agreement with Société Générale for an amount of €3,551k, of which €3,081k was received at June 30, 2022. This financing agreement is secured by the Company’s 2021 CIR receivable (see note 4.3). Financial liabilities by maturity June 30, 2022 (in thousands of euros) Less than one year One to three years Three to five years More than five years Total Convertible notes — — — — — Conditional advances — — — 5,281 5,281 Bank loans 1,502 5,071 2,399 1,157 10,129 Other 3,126 — — — 3,126 Total financial liabilities 4,628 5,071 2,399 6,438 18,536 (in thousands of euros) Lease liabilities As of December 31, 2021 9,979 Increase without cash impact 6 Repayment (907) Decrease without cash impact (5,296) FX rate impact 225 Capitalized interests — As of June 30, 2022 4,007 The lease liability decreased by €5,296k with the sale of the Princeton plant to Catalent. The repayment includes €246K for the Cambridge premises and €361K for the Lyon sites. Lease liabilities by maturity Less than one year One to three years Three to five years More than five years Total As of June 30, 2022 1,027 1,164 894 922 4,007 (amounts in thousands of euros) 12/31/2021 06/30/2022 Vendors 2,485 2,493 Vendors - accruals 11,669 9,501 Total trade and other payables 14,154 11,994 Social liabilities, taxation and social security 3,716 6,682 Fixed assets payables 2 97 Deferred revenue 93 61 Other payables 59 67 Total other current liabilities 3,870 6,907 Hospital costs accruals amounted to €9,259 thousand as of December 31, 2021 and €7,188 thousand as of June 30, 2022. As of December 31, 2021 Carrying amount on the statement of financial position (1) Fair value through profit and loss Fair value through other comprehensive income Financial assets at amortized cost Financial liabilities at amortized cost Fair value Other non-current assets 876 876 876 Other financial assets 1,260 1,260 1,260 Trade and other receivables 12 12 12 Other current assets 4,218 4,218 4,218 Cash and cash equivalents (2) 33,699 33,699 33,699 Total financial assets 40,065 33,699 — 6,366 — 40,065 Financial liabilities - non current portion (3) 15,232 15,232 15,232 Lease liabilities - non current portion (4) 8,162 8,162 8,162 Financial liabilities - current portion (3) 164 164 164 Lease liabilities - current portion (4) 1,817 1,817 1,817 Trade and other payables 14,154 14,154 14,154 Other current liabilities 3,777 3,777 3,777 Total financial liabilities 43,306 — — — 43,306 43,306 As of June 30, 2022 Carrying amount on the statement of financial position (1) Fair value through profit and loss Fair value through other comprehensive income Financial assets at amortized cost Financial liabilities at amortized cost Fair value Other non-current assets 205 205 205 Other current financial assets 707 707 707 Trade and other receivables 306 306 306 Other current assets 5,900 5,900 5,900 Cash and cash equivalents (2) 53,339 53,339 53,339 Total financial assets 60,457 53,339 — 7,118 — 60,457 Financial liabilities - non current portion (3) 12,762 12,762 12,762 Lease liabilities - non current portion (4) 2,980 2,980 2,980 Financial liabilities - current portion (3) 5,774 5,774 5,774 Lease liabilities - current portion (4) 1,027 1,027 1,027 Trade and other payables 11,994 11,994 11,994 Other current liabilities 6,846 6,846 6,846 Total financial liabilities 41,383 — — — 41,383 41,383 (1) The carrying amount of these assets and liabilities is a reasonable approximation of their fair value. (2) Cash and cash equivalents are comprised of cash in bank and term deposit accounts, which are measured using level 1 measurements. (3) The fair value of financial liabilities is determined using level 2 measurements. (4) The fair value of lease liabilities is determined using level 2 measurements.	NOTES RELATED TO THE UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITIONProperty, plant and equipment (amounts in thousands of euros) General equipment, fixtures and fittings Plant, equipment and tooling Office equipment and computers Assets under construction Advance payment TOTAL GROSS VALUE As of December 31, 2021 22,090 5,916 1,117 112 — 29,235 Increase 79 3 82 Decrease (19,862) (2,070) (383) (54) (22,369) FX rate impact 690 165 15 2 872 Reclassification (17) 2 15 — As of June 30, 2022 2,918 4,073 751 78 — 7,820 ACCUMULATED DEPRECIATION As of December 31, 2021 (6,454) (3,102) (719) — — (10,275) Amortization (723) (466) (88) (75) — (1,352) Depreciation (719) (771) (123) (1,613) Decrease 5,437 1,036 222 — — 6,695 FX rate impact (179) (75) (8) — — (262) Reclassification — — — As of June 30, 2022 (2,638) (3,378) (716) (75) — (6,807) NET VALUE As of December 31, 2021 15,636 2,814 398 112 — 18,960 As of June 30, 2022 280 695 35 3 — 1,014 The gross value of the property, plant and equipment transferred to Catalent is €22,353k ($24,454k). The depreciation of the property, plant and equipment transferred to Catalent is €6,677k ($7,304k). The net book value of the property, plant and equipment transferred to Catalent is 15,677k€ ($17,150k). The depreciation (impairment loss) was recognized in relation to the decision to engage in a restructuring of the Company’s activities in France, and in particular the decision to start a collective redundancy procedure (see notes 1 and 4.6) which will result in substantial changes to our manufacturing capacities . The impairment loss was included in research and development expenses (see note 3.2.1) and in general and administrative expenses (see note 3.2.2). Accordingly, management estimated the recoverable amount of the Company’s assets as of June 30, 2022. The recoverable amount was estimated based on its fair value less costs of disposal after considering the specialized nature of the assets and market prices, if any, for similar assets. The fair value measurement was categorized as a Level 2 fa ir value based on the inputs in the valuation technique used. At June 30, 2022, the recoverable amount of the property, plant and equipment assets in France was as follows: As of June 30, 2022 General equipment, fixtures and fittings 231 Plant, equipment and tooling 177 Office equipment and computers 25 (amounts in thousands of euros) Buildings Plant, equipment and tooling Transport equipment Office equipment and computers TOTAL GROSS VALUE As of December 31, 2021 9,445 1,350 106 118 11,019 Increase — — 6 — 6 Decrease (3,130) — — (3,130) FX rate impact 149 — — 149 Reclassification (1,263) — — — (1,263) As of June 30, 2022 5,201 1,350 112 118 6,781 ACCUMULATED DEPRECIATION As of December 31, 2021 (2,934) (1,033) (65) (118) (4,150) Amortization (468) (26) (13) — (507) Depreciation (811) (811) Decrease 108 — — — 108 FX rate impact (39) (3) — — (42) Reclassification 1,263 — — — 1,263 As of June 30, 2022 (2,881) (1,063) (78) (118) (4,140) NET VALUE As of December 31, 2021 6,511 317 41 — 6,869 As of June 30, 2022 2,320 287 34 — 2,641 The gross value of the rights of use assigned to Catalent is €3,130k ($3,425k). The amortization of the rights of use transferred to Catalent is €108k ($118k). The net book value of the rights of use transferred to Catalent is €3,022k ($3,307k). The depreciation (impairment loss) was recognized in relation to the decision to engage in a restructuring of the Company’s activities in France (see note 4.1). Management estimated the recoverable amount of the Company’s right of use of buildings in France as of June 30, 2022. The recoverable amount was estimated based on its fair value less costs of disposal after considering the characteristics of the buildings (including the ability to sublease the asset), the terms of the lease agreement (in particular the contractual term, and the rents) as compared to market rents for similar buildings. The fair value measurement was categorized as a Level 2 f air value based on the inputs in the valuation technique used. At June 30, 2022, the recoverable amount of the right of use assets in France includes buildings for €2,607K. (amounts in thousands of euros) 12/31/2021 06/30/2022 Trade and other receivables 12 306 Total current trade receivables 12 306 Research Tax Credit 3,549 4,409 Other receivables (including tax and social receivables) 669 444 Net investment in a sublease 479 309 Advance payments to suppliers 377 31 Prepaid expenses 1,256 2,574 Other financial assets 7 707 Total other current assets 6,337 8,474 Research Tax Credit (Crédit d’Impôt Recherche or “CIR”) As of June 30, 2022, the CIR receivable included the Research Tax Credit for the 2021 financial year and the CIR estimate for the first half of 2022. Prepaid expenses Prepaid expenses mainly related to advance payments for directors and officers' insurance ( €1,826 thousand ). Other financial assets During the first half of 2022, the increase of €700K in other current financial assets is related to the maturity of receivables which were non current at December 31, 2021 and have become current (due within one year) at June 30, 2022. (amounts in thousands of euros) 12/31/2021 06/30/2022 Current account 24,593 44,219 Term deposits 9,106 9,120 Total cash and cash equivalents as reported in statement of financial position 33,699 53,339 Bank overdrafts — — Total cash and cash equivalents as reported in statement of cash flow 33,699 53,339 As of December 31, 2021, term deposits included a term deposit of €9.1 million with a maturity of one month and deposits of €0.1 million convertible into cash immediately. As of June 30, 2022, term deposits included a term deposit of €9.1 million with a maturity of one month and deposits of €116k that can be drawn down immediately. (en K€) 12/31/2021 06/30/2022 Provision for retirement indemnities 524 248 Provisions - non-current portion 524 248 Restructuring provision — 1,859 Provisions - current portion — 1,859 On 25 May 2022, the management of Erytech Pharma informed the employees of the start of a collective redundancy procedure, a job protection plan, involving the loss of 52 out of 109 jobs. The consultation phase of the Social and Economic Committee ended on 31 July 2022. On September 2, 2022 the restructuring plan (PSE) was formally approved by the French State department of labour (DREETS-DDETS). The first departures could take place in October 2022. A restructuring provision of €1,859 thousand was booked at 30 June to recognize the costs associated with this restructuring (redundancy payments, notice periods, support measures and external service providers). The provision for retirement indemnity has therefore been reduced by €105k to take into account the departures planned as part of the plan.

Related Parties

Related Parties	6 Months Ended
Related Parties	Jun. 30, 2022
Disclosure of transactions between related parties [abstract]
Related Parties	RELATED PARTIES As at June 30, 2022, the Company’s related parties include the Chairman of the Board of Directors (Jean-Paul Kress), the Chief Executive Officer (Gil Beyen), the two Deputy General Managers (Jérôme Bailly and Eric Soyer), members of the Board of Directors and members of the executive committee. The remuneration of directors and other members of the executive committee was as set forth in the table below . 06/30/2021 06/30/2022 (amounts in thousands of euros) Salary / fees Retirement benefits Share based payments Salary / fees Retirement benefits Share based payments Executive officers / VP and qualified person 593 11 254 630 110 222 Executive committee 764 12 183 993 61 20 Board of directors 153 0 1 193 Total 1,510 23 438 1,816 171 242 The Company has no other related parties.

Off-Balance Sheet Commitments

Off-Balance Sheet Commitments	6 Months Ended
Off-Balance Sheet Commitments	Jun. 30, 2022
Off-Balance Sheet Commitments [Abstract]
Off-Balance Sheet Commitments	OFF-BALANCE SHEET COMMITMENTS The off-balance-sheet commitments as of December 31, 2021 have not changed significantly during the first half of 2022, except for the following commitments: Sublease in the United-States In May 2021, the Company signed a sublease agreement for a portion of its premises located in Cambridge. As part of this agreement, the security deposit received is as follows: Sublease to be received As of June 30, 2022 Total Less than one year One to five years More than five years Sublease in US 311 311 — — Total 311 311 — —

Accounting Rules and Methods (P

Accounting Rules and Methods (Policies)	6 Months Ended
Accounting Rules and Methods (Policies)	Jun. 30, 2022
Accounting Rules And Methods [Abstract]
Basis of preparation	Basis of preparation The Interim Condensed Consolidated Financial Statements have been prepared in accordance with the underlying assumptions of going concern as the Company’s loss-making situation is explained by the innovative nature of the products developed, therefore involving a multi-year research and development phase. The Company has historically financed its growth by strengthening its equity in the form of capital increases and issuance of convertible bonds. The Board of Directors has prepared the financial statements on a going concern basis, as the Company has the necessary means to finance its activities for at least 12 months after the closing date, taking into account the following items: – 53.3 million in cash and cash equivalents held by the Company as of June 30, 2022, consisting mainly of cash and term deposits that can be drawn down immediately without penalty, – Cash consumption forecasts for the 12 months following the closing date. In the longer term, the Company will have to find additional funds. In this context the Company appointed a specialized advisor to evaluate strategic options to leverage its ERYCAPS® platform with complementary assets and/or a broader corporate transaction. The condensed consolidated interim financial statements have been prepared under the historical cost convention with the exception of certain categories of assets and liabilities measured at fair value in accordance with IFRS. Unless otherwise indicated, all amounts are presented in thousands of euros.
Statement of compliance	Statement of compliance The Condensed Consolidated Financial Statements have been prepared in accordance with International Financial Reporting Standards (“ IFRS ”) as issued by the International Accounting Standard Board (“ IASB ”) and were approved and authorized for issuance by the Board of Directors of the Company on September 8, 2022. Due to the listing of ordinary shares of the Company on Euronext Paris and in accordance with the European Union’s regulation No. 1606/2002 of July 19, 2002, the Unaudited Interim Condensed Consolidated Financial Statements of the Company are also prepared in accordance with IAS 34, Interim financial reporting , as adopted by the European Union (EU). As of June 30, 2022, all IFRS that the IASB had published and that are mandatory are the same as those adopted by the EU and mandatory in the EU. As a result, the Unaudited Interim Condensed Consolidated Financial Statements comply with International Financial Reporting Standards as published by the IASB and as adopted by the EU. As condensed financial statements, they do not include all information that would be required by the full IFRS standards. They must be read in conjunction with the consolidated financial statements for the year ended December 31, 2021. The standards applied in the preparation of the Condensed Consolidated Financial Statements are the same as those applied to prepare the financial statements as of December 31, 2021. The new applicable standards, amendments and interpretations since January 1, 2022 have had no significant impact on the Company’s interim condensed consolidated financial statements. Recently issued accounting pronouncements that may be relevant to the Company’s operations are as follows: • Amendments to IAS 1 - Classification of liabilities as current or non-current ; • Amendments to IAS 8 - Definition of Accounting Estimates ; • Amendments to IAS 12 - Deferred Tax related to Assets and Liabilities arising from a Single Transaction ; The Company does not expect any significant impact resulting from the future adoption of these standards
Scope of consolidation	Scope of consolidation Details of the Company’s subsidiary as of June 30, 2022 are as follows: Date of incorporation Percent of ownership interest Accounting method ERYTECH Pharma, Inc. April 2014 100% Consolidated There was no change in the scope of consolidation during the period.
Foreign currencies	Foreign currencies Functional Currency and Translation of Financial Statements into Presentation Currency The Unaudited Interim Condensed Consolidated Financial Statements are presented in euros, which is also the functional currency of the parent company, ERYTECH Pharma S.A.. The exchange rates used for the translation of the financial statements of ERYTECH Pharma, Inc. are as follows: Exchange rate (USD per EUR) 06/30/2021 12/31/2021 06/30/2022 Weighted average rate 1.2057 1.1835 1.0940 Closing rate 1.1884 1.1326 1.0387
Use of estimates and judgments	Use of estimates and judgments The preparation of the Unaudited Interim Condensed Consolidated Financial Statements in accordance with the rules prescribed by the IFRS requires the use of estimates and the formulation of assumptions having an impact on the financial statements. These estimates can be revised where the circumstances on which they are based change. The actual results may therefore differ from the estimates initially formulated. The main areas of estimates are described in the annual consolidated financial statements. The use of estimates and judgements relates mainly to the valuation of : • share-based payments in accordance with IFRS 2; • Accrued expenses for hospital costs; • Income tax expense; • Recoverable value of right of use and tangible fixed asset in France.
Presentation of the statement of income (loss)	Presentation of the statement of income (loss) The Company presents its statement of income (loss) by function. As of today, the main activity of the Company is research and development. Consequently, only research and development expenses and general administrative expenses functions are considered to be representative of the Company's activity. This distinction reflects the analytical assignment of the personnel, external expenses and depreciation and amortization. The detail of the expenses by nature is disclosed in note 3.2.
Segment reporting	Segment reporting In accordance with IFRS 8 “ Operating Segments ”, reporting by operating segment is derived from the internal organization of the Company’s activities; it reflects management’s viewpoint and is established based on internal reporting used by the chief operating decision maker (the Chief Executive Officer) to allocate resources and to assess performance. Information per operating segment The Company operates in a single operating segment: the conducting of research and development of innovative red blood cell-based therapeutics for cancer and orphan diseases in order to market them in the future. Information per geographical segment Revenues from external customers (amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) France — — United States 97 54 Total 97 54
Events after the close of the reporting period	Events after the close of the reporting period August 2022: • ERYTECH is no longer seeking approval for Graspa® in hypersensitive acute lymphoblastic leukemia (ALL) following feedback from the U.S. Food and Drug Administration (FDA). • F ollowing the sale of its production facility in Princeton, New Jersey, for $44.5 million in April 2022, the Company appointed a specialized advisor to evaluate strategic options to leverage its ERYCAPS® platform with complementary assets and/or a broader corporate transaction. Multiple options are under review, and the Company expects to give further updates on these strategic initiatives in the fourth quarter of this year. September 2022: • On September 2, 2022 the restructuring plan (PSE) was formally approved by the French State department of labour (DREETS-DDETS). • I

Accounting Rules and Methods (T

Accounting Rules and Methods (Tables)	6 Months Ended
Accounting Rules and Methods (Tables)	Jun. 30, 2022
Accounting Rules And Methods [Abstract]
Summary of Details of the Company's Subsidiary	Details of the Company’s subsidiary as of June 30, 2022 are as follows: Date of incorporation Percent of ownership interest Accounting method ERYTECH Pharma, Inc. April 2014 100% Consolidated There was no change in the scope of consolidation during the period.
Summary of Accounting Policy for Exchange Rates	The exchange rates used for the translation of the financial statements of ERYTECH Pharma, Inc. are as follows: Exchange rate (USD per EUR) 06/30/2021 12/31/2021 06/30/2022 Weighted average rate 1.2057 1.1835 1.0940 Closing rate 1.1884 1.1326 1.0387
Summary of Information about Geographical Segment	Information per geographical segment Revenues from external customers (amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) France — — United States 97 54 Total 97 54

Notes Related to the Unaudite_3

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Income (Loss) (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure Of Detailed Information Of Operating Income (Loss) [Abstract]
Summary of Detailed Information of Operating Income	The Company does not generate any revenue from the sale of its products considering its stage of development. (amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) Research Tax Credit 2,132 860 Subsidies 41 40 Revenues from licenses or other contracts 97 54 Net gain on disposal of tangible assets — 24,351 Total 2,270 25,304
Summary of Operating Expenses by Nature	Research and development expenses For the six months ended June 30, 2021 (amounts in thousands of euros) R&D Clinical studies Total Consumables 82 2,114 2,196 Rental and maintenance 77 675 752 Services, subcontracting and fees 312 9,581 9,893 Personnel expenses 1,045 7,134 8,179 Depreciation, amortization & provision 177 1,983 2,160 Other — 29 29 Total 1,693 21,516 23,209 For the six months ended June 30, 2022 (amounts in thousands of euros) R&D Clinical studies Total Consumables — 450 450 Rental and maintenance 66 765 831 Services, subcontracting and fees 237 3,850 4,087 Personnel expenses 785 7,577 8,362 Depreciation, amortization & provision 178 3,443 3,621 Other 7 (58) (51) Total 1,273 16,027 17,300 (amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) Consumables 94 57 Rental and maintenance 578 175 Services, subcontracting and fees 3,292 3,446 Personnel expenses 3,307 3,288 Depreciation and amortization 333 669 Other 423 277 Total 8,027 7,911
Summary of Personal Expenses	Research and development expenses For the six months ended June 30, 2021 (amounts in thousands of euros) R&D Clinical studies Total Wages and salaries 700 5,256 5,956 Share-based payments (employees and executives) 55 295 350 Social security expenses 290 1,583 1,873 Total personnel expenses 1,045 7,134 8,179 For the six months ended June 30, 2022 (amounts in thousands of euros) R&D Clinical studies Total Wages and salaries 533 4,618 5,151 Share-based payments (employees and executives) 17 (27) (10) Social security expenses 235 1,295 1,530 Restructuring charge — 1,691 1,691 Total personnel expenses 785 7,577 8,362 (amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) Wages and salaries 2,140 2,051 Share-based payments (employees and executives) 311 304 Social security expenses 856 766 Restructuring charge 0 168 Total personnel expenses 3,307 3,288
Summary of Breakdown of Expenses of Plans per Financial Year	Breakdown of expenses Plan name Amount in P&L in euros thousands as of June 30, 2021 of which employees of which executives of which directors AGA 308 120 47 — BSA 1 — — 29 SO 398 46 142 — Total 707 166 512 29 Plan name Amount in P&L in euros thousands as of June 30, 2022 of which employees of which executives of which directors AGA 202 31 171 — BSA — — — — SO 124 53 71 — Total 326 84 242 —
Summary of Financial Income (Loss)	(amounts in thousands of euros) 06/30/2021 06/30/2022 (6 months) (6 months) Income from short term deposits 11 6 Change in fair value of derivative liabilities 750 — Foreign exchange gains 1,993 3,348 Other financial income 53 16 Financial income 2,807 3,370 Amortized cost of convertible notes (919) (22) Financial expenses on lease liability (156) (108) Interest expense related to borrowings (158) (140) Foreign exchange loss (557) (480) Other financial expenses (1) — Financial expenses (1,791) (750) Financial income (loss) 1,016 2,620
Summary of Basic Earnings per Share and Diluted Earnings (Loss) per Share	06/30/2021 06/30/2022 (6 months) (6 months) Net loss (in thousands of euros) (27,952) (1,024) Weighted number of shares for the period (1) 22,842,857 31,016,053 Basic loss per share (€/share) (1.22) (0.03) Diluted loss per share (€/share) (1.22) (0.03) (1) after deduction of treasury shares (2,500 shares are held by the Company as treasury shares and recognized as a deduction of shareholders’ equity).

Notes Related to the Unaudite_4

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure Of Detailed Information Of Financial Position [Abstract]
Schedule of Property, Plant and Equipment	(amounts in thousands of euros) General equipment, fixtures and fittings Plant, equipment and tooling Office equipment and computers Assets under construction Advance payment TOTAL GROSS VALUE As of December 31, 2021 22,090 5,916 1,117 112 — 29,235 Increase 79 3 82 Decrease (19,862) (2,070) (383) (54) (22,369) FX rate impact 690 165 15 2 872 Reclassification (17) 2 15 — As of June 30, 2022 2,918 4,073 751 78 — 7,820 ACCUMULATED DEPRECIATION As of December 31, 2021 (6,454) (3,102) (719) — — (10,275) Amortization (723) (466) (88) (75) — (1,352) Depreciation (719) (771) (123) (1,613) Decrease 5,437 1,036 222 — — 6,695 FX rate impact (179) (75) (8) — — (262) Reclassification — — — As of June 30, 2022 (2,638) (3,378) (716) (75) — (6,807) NET VALUE As of December 31, 2021 15,636 2,814 398 112 — 18,960 As of June 30, 2022 280 695 35 3 — 1,014
Schedule of Recoverable Amount of Property, Plant and Equipment	At June 30, 2022, the recoverable amount of the property, plant and equipment assets in France was as follows: As of June 30, 2022 General equipment, fixtures and fittings 231 Plant, equipment and tooling 177 Office equipment and computers 25
Schedule of Right of Use	(amounts in thousands of euros) Buildings Plant, equipment and tooling Transport equipment Office equipment and computers TOTAL GROSS VALUE As of December 31, 2021 9,445 1,350 106 118 11,019 Increase — — 6 — 6 Decrease (3,130) — — (3,130) FX rate impact 149 — — 149 Reclassification (1,263) — — — (1,263) As of June 30, 2022 5,201 1,350 112 118 6,781 ACCUMULATED DEPRECIATION As of December 31, 2021 (2,934) (1,033) (65) (118) (4,150) Amortization (468) (26) (13) — (507) Depreciation (811) (811) Decrease 108 — — — 108 FX rate impact (39) (3) — — (42) Reclassification 1,263 — — — 1,263 As of June 30, 2022 (2,881) (1,063) (78) (118) (4,140) NET VALUE As of December 31, 2021 6,511 317 41 — 6,869 As of June 30, 2022 2,320 287 34 — 2,641
Schedule of Trade Receivables and Other Current Assets	(amounts in thousands of euros) 12/31/2021 06/30/2022 Trade and other receivables 12 306 Total current trade receivables 12 306 Research Tax Credit 3,549 4,409 Other receivables (including tax and social receivables) 669 444 Net investment in a sublease 479 309 Advance payments to suppliers 377 31 Prepaid expenses 1,256 2,574 Other financial assets 7 707 Total other current assets 6,337 8,474
Summary of Cash and Cash Equivalents	(amounts in thousands of euros) 12/31/2021 06/30/2022 Current account 24,593 44,219 Term deposits 9,106 9,120 Total cash and cash equivalents as reported in statement of financial position 33,699 53,339 Bank overdrafts — — Total cash and cash equivalents as reported in statement of cash flow 33,699 53,339
Summary of Provisions for Risks and Charges	(en K€) 12/31/2021 06/30/2022 Provision for retirement indemnities 524 248 Provisions - non-current portion 524 248 Restructuring provision — 1,859 Provisions - current portion — 1,859
Summary of Financial Liabilities by Type	(amounts in thousands of euros) Convertible notes Conditional advances Bank loans Other Total As of December 31, 2021 — 5,281 10,077 38 15,396 Increase 3,088 3,088 Fair value of embedded derivatives — Amortized cost 52 52 Conversion — Repayment — FX rate impact — As of June 30, 2022 — 5,281 10,129 3,126 18,536
Summary of Financial Liabilities by Maturity	Financial liabilities by maturity June 30, 2022 (in thousands of euros) Less than one year One to three years Three to five years More than five years Total Convertible notes — — — — — Conditional advances — — — 5,281 5,281 Bank loans 1,502 5,071 2,399 1,157 10,129 Other 3,126 — — — 3,126 Total financial liabilities 4,628 5,071 2,399 6,438 18,536
Summary of Lease Liabilities	(in thousands of euros) Lease liabilities As of December 31, 2021 9,979 Increase without cash impact 6 Repayment (907) Decrease without cash impact (5,296) FX rate impact 225 Capitalized interests — As of June 30, 2022 4,007
Summary of Lease Liabilities by Maturity	Lease liabilities by maturity Less than one year One to three years Three to five years More than five years Total As of June 30, 2022 1,027 1,164 894 922 4,007
Summary of Trade Payables and Other Current Liabilities	(amounts in thousands of euros) 12/31/2021 06/30/2022 Vendors 2,485 2,493 Vendors - accruals 11,669 9,501 Total trade and other payables 14,154 11,994 Social liabilities, taxation and social security 3,716 6,682 Fixed assets payables 2 97 Deferred revenue 93 61 Other payables 59 67 Total other current liabilities 3,870 6,907
Summary of Financial Instruments Recognized in the Consolidated Statement of Financial Position	As of December 31, 2021 Carrying amount on the statement of financial position (1) Fair value through profit and loss Fair value through other comprehensive income Financial assets at amortized cost Financial liabilities at amortized cost Fair value Other non-current assets 876 876 876 Other financial assets 1,260 1,260 1,260 Trade and other receivables 12 12 12 Other current assets 4,218 4,218 4,218 Cash and cash equivalents (2) 33,699 33,699 33,699 Total financial assets 40,065 33,699 — 6,366 — 40,065 Financial liabilities - non current portion (3) 15,232 15,232 15,232 Lease liabilities - non current portion (4) 8,162 8,162 8,162 Financial liabilities - current portion (3) 164 164 164 Lease liabilities - current portion (4) 1,817 1,817 1,817 Trade and other payables 14,154 14,154 14,154 Other current liabilities 3,777 3,777 3,777 Total financial liabilities 43,306 — — — 43,306 43,306 As of June 30, 2022 Carrying amount on the statement of financial position (1) Fair value through profit and loss Fair value through other comprehensive income Financial assets at amortized cost Financial liabilities at amortized cost Fair value Other non-current assets 205 205 205 Other current financial assets 707 707 707 Trade and other receivables 306 306 306 Other current assets 5,900 5,900 5,900 Cash and cash equivalents (2) 53,339 53,339 53,339 Total financial assets 60,457 53,339 — 7,118 — 60,457 Financial liabilities - non current portion (3) 12,762 12,762 12,762 Lease liabilities - non current portion (4) 2,980 2,980 2,980 Financial liabilities - current portion (3) 5,774 5,774 5,774 Lease liabilities - current portion (4) 1,027 1,027 1,027 Trade and other payables 11,994 11,994 11,994 Other current liabilities 6,846 6,846 6,846 Total financial liabilities 41,383 — — — 41,383 41,383 (1) The carrying amount of these assets and liabilities is a reasonable approximation of their fair value. (2) Cash and cash equivalents are comprised of cash in bank and term deposit accounts, which are measured using level 1 measurements. (3) The fair value of financial liabilities is determined using level 2 measurements. (4) The fair value of lease liabilities is determined using level 2 measurements.

Related Parties (Tables)

Related Parties (Tables)	6 Months Ended
Related Parties (Tables)	Jun. 30, 2022
Disclosure of transactions between related parties [abstract]
Summary of Remuneration of Directors and Members of the Executive Committee	The remuneration of directors and other members of the executive committee was as set forth in the table below . 06/30/2021 06/30/2022 (amounts in thousands of euros) Salary / fees Retirement benefits Share based payments Salary / fees Retirement benefits Share based payments Executive officers / VP and qualified person 593 11 254 630 110 222 Executive committee 764 12 183 993 61 20 Board of directors 153 0 1 193 Total 1,510 23 438 1,816 171 242

Off-Balance Sheet Commitments (

Off-Balance Sheet Commitments (Tables)	6 Months Ended
Off-Balance Sheet Commitments (Tables)	Jun. 30, 2022
Off-Balance Sheet Commitments [Abstract]
Summary of Sublease Agreements	As part of this agreement, the security deposit received is as follows: Sublease to be received As of June 30, 2022 Total Less than one year One to five years More than five years Sublease in US 311 311 — — Total 311 311 — —

Description of the Business (De

Description of the Business (Details) € in Thousands, $ in Thousands			1 Months Ended					6 Months Ended
	Apr. 22, 2022 EUR (€) employee	Apr. 22, 2022 USD ($) employee	Jun. 30, 2022 EUR (€)	Jun. 30, 2022 USD ($)	Nov. 30, 2017 EUR (€)	Nov. 30, 2017 USD ($)	May 31, 2013 EUR (€)	Jun. 30, 2022 EUR (€)	Jun. 30, 2021 EUR (€)	May 25, 2022 position	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)
Disclosure Of Description Of Business [Line Items]
Initial public offering amount					€ 124,000	$ 144,000	€ 17,700
Shareholders' equity			€ 22,436					€ 22,436	€ 36,362		€ 22,845	€ 26,539
Proceeds from sales of property, plant and equipment								37,630	0
Income tax expense on disposals of property, plant and equipment								€ 3,737	€ 2
Number of positions dismissed \| position										52
Total number of positions at date of plan \| position										109
Cell therapy manufacturing facility to Catalent
Disclosure Of Description Of Business [Line Items]
Proceeds from sales of property, plant and equipment	€ 40,676	$ 44,500
Number of employees who received employment offer \| employee	40	40
Gains on disposals of property, plant and equipment	€ 24,400
Income tax expense on disposals of property, plant and equipment	€ 3,700		€ 3,737	$ 4,086

Accounting Rules and Methods -

Accounting Rules and Methods - Additional Information (Details) € in Thousands, $ in Thousands			6 Months Ended
	Apr. 22, 2022 EUR (€)	Apr. 22, 2022 USD ($)	Jun. 30, 2022 EUR (€)	Jun. 30, 2021 EUR (€)	Sep. 12, 2022 patient	Dec. 31, 2021 EUR (€)
Disclosure Of Significant Accounting Policies [Line Items]
Cash and cash equivalents			€ 53,339			€ 33,699
Proceeds from sales of property, plant and equipment			€ 37,630	€ 0
Major clinical trial \| TRYBECA Trial One
Disclosure Of Significant Accounting Policies [Line Items]
Number of patients evaluated \| patient					25
Cell therapy manufacturing facility to Catalent
Disclosure Of Significant Accounting Policies [Line Items]
Proceeds from sales of property, plant and equipment	€ 40,676	$ 44,500

Accounting Rules and Methods _2

Accounting Rules and Methods - Summary of Details of the Company's Subsidiary (Details)	6 Months Ended
	Jun. 30, 2022
Accounting Rules And Methods [Abstract]
Percent of ownership interest	100%

Accounting Rules and Methods _3

Accounting Rules and Methods - Summary of Accounting Policy for Exchange Rates (Details) - uSD_per_EUR	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Accounting Rules And Methods [Abstract]
Weighted average rate	1.0940	1.2057	1.1835
Closing rate	1.0387	1.1884	1.1326

Accounting Rules and Methods _4

Accounting Rules and Methods - Summary of Information about Geographical Segment (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of geographical areas [line items]
Total	€ 54	€ 97
France
Disclosure of geographical areas [line items]
Total	0	0
United States
Disclosure of geographical areas [line items]
Total	€ 54	€ 97

Notes Related to the Unaudite_5

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Income (Loss) - Summary of Detailed Information of Operating Income (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Total	€ 25,304	€ 2,270
Research Tax Credit
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Total	860	2,132
Subsidies
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Total	40	41
Revenues from licenses or other contracts
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Total	54	97
Net gain on disposal of tangible assets
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Total	€ 24,351	€ 0

Notes Related to the Unaudite_6

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Income (Loss) - Additional Information (Details) € in Thousands, $ in Thousands			1 Months Ended		6 Months Ended		12 Months Ended
	Apr. 22, 2022 EUR (€)	Apr. 22, 2022 USD ($)	Jun. 30, 2022 EUR (€) shares	Jun. 30, 2022 USD ($)	Jun. 30, 2022 EUR (€) shares employee	Jun. 30, 2021 EUR (€) employee	Jun. 30, 2022 EUR (€) shares	Apr. 22, 2022 USD ($)	Dec. 31, 2021 EUR (€)
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Proceeds from sales of property, plant and equipment					€ 37,630	€ 0
Property, plant and equipment			€ (1,014)		(1,014)		€ (1,014)		€ (18,960)
Right of use			€ (2,641)		€ (2,641)		€ (2,641)		€ (6,869)
Outstanding equity instruments (in shares) \| shares			2,227,125		2,227,125		2,227,125
Income tax					€ (3,737)	€ (2)
Research and development expenses
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Decrease in services subcontracting and fees							€ 5,798
Decrease in contract research organization							3,177
Decrease in hospital costs							1,752
Decrease in consumables							€ 1,015
Restructuring charge					€ 1,691
Average number of employees \| employee					117	155
Research and development expenses \| Adenine production unit, France
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Impairment loss recognised in profit or loss					€ 2,108
General and administrative expenses
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Restructuring charge					€ 168	€ 0
Average number of employees \| employee					32	41
General and administrative expenses \| Bioserra offices
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Impairment loss recognised in profit or loss					€ 369
Cell therapy manufacturing facility to Catalent
Disclosure Of Detailed Information Of Operating Income Loss [Line Items]
Proceeds from sales of property, plant and equipment	€ 40,676	$ 44,500
Property, plant and equipment	(15,677)							$ (17,150)
Right of use	(3,022)							(3,307)
Lease obligation cancelled	5,419							5,928
Transaction costs	(3,046)							$ (3,333)
Income tax	€ (3,700)		€ (3,737)	$ (4,086)

Notes Related to the Unaudite_7

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Income (Loss) - Summary of Operating Expenses by Nature (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Operating Expenses [Line Items]
Total	€ 25,211	€ 31,236
Research and development expenses
Disclosure Of Operating Expenses [Line Items]
Consumables	450	2,196
Rental and maintenance	831	752
Services, subcontracting and fees	4,087	9,893
Personnel expenses	8,362	8,179
Depreciation, amortization & provision	3,621	2,160
Other	(51)	29
Total	17,300	23,209
Research and development expenses \| R&D
Disclosure Of Operating Expenses [Line Items]
Consumables	0	82
Rental and maintenance	66	77
Services, subcontracting and fees	237	312
Personnel expenses	785	1,045
Depreciation, amortization & provision	178	177
Other	7	0
Total	1,273	1,693
Research and development expenses \| Clinical studies
Disclosure Of Operating Expenses [Line Items]
Consumables	450	2,114
Rental and maintenance	765	675
Services, subcontracting and fees	3,850	9,581
Personnel expenses	7,577	7,134
Depreciation, amortization & provision	3,443	1,983
Other	(58)	29
Total	16,027	21,516
General and administrative expenses
Disclosure Of Operating Expenses [Line Items]
Consumables	57	94
Rental and maintenance	175	578
Services, subcontracting and fees	3,446	3,292
Personnel expenses	3,288	3,307
Depreciation, amortization & provision	669	333
Other	277	423
Total	€ 7,911	€ 8,027

Notes Related to the Unaudite_8

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Income (Loss) - Summary of Personal Expenses (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Research and development expenses
Disclosure Of Employee Benefits Expense [Line Items]
Wages and salaries	€ 5,151	€ 5,956
Share-based payments (employees and executives)	(10)	350
Social security expenses	1,530	1,873
Restructuring charge	1,691
Total personnel expenses	8,362	8,179
General and administrative expenses
Disclosure Of Employee Benefits Expense [Line Items]
Wages and salaries	2,051	2,140
Share-based payments (employees and executives)	304	311
Social security expenses	766	856
Restructuring charge	168	0
Total personnel expenses	3,288	3,307
R&D \| Research and development expenses
Disclosure Of Employee Benefits Expense [Line Items]
Wages and salaries	533	700
Share-based payments (employees and executives)	17	55
Social security expenses	235	290
Restructuring charge	0
Total personnel expenses	785	1,045
Clinical studies \| Research and development expenses
Disclosure Of Employee Benefits Expense [Line Items]
Wages and salaries	4,618	5,256
Share-based payments (employees and executives)	(27)	295
Social security expenses	1,295	1,583
Restructuring charge	1,691
Total personnel expenses	€ 7,577	€ 7,134

Notes Related to the Unaudite_9

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Income (Loss) - Summary of Breakdown of Expenses of Plans per Financial Year (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	€ 326	€ 707
Employees
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	84	166
Executives
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	242	512
Directors
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	0	29
AGA
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	202	308
AGA \| Employees
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	31	120
AGA \| Executives
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	171	47
AGA \| Directors
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	0	0
BSA
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	0	1
BSA \| Employees
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	0	0
BSA \| Executives
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	0	0
BSA \| Directors
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	0	29
SO
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	124	398
SO \| Employees
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	53	46
SO \| Executives
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	71	142
SO \| Directors
Disclosure Of Fair Value Of Equity Instruments Granted [Line Items]
Share-based compensation expense recognized in profit (loss)	€ 0	€ 0

Notes Related to the Unaudit_10

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Income (Loss) - Summary of Financial Income (Loss) (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Detailed Information Of Operating Income (Loss) [Abstract]
Income from short term deposits	€ 6	€ 11
Change in fair value of derivative liabilities	0	750
Foreign exchange gains	3,348	1,993
Other financial income	16	53
Financial income	3,370	2,807
Amortized cost of convertible notes	(22)	(919)
Financial expenses on lease liability	(108)	(156)
Interest expense related to borrowings	(140)	(158)
Foreign exchange loss	(480)	(557)
Other financial expenses	0	(1)
Financial expenses	(750)	(1,791)
Financial income (loss)	€ 2,620	€ 1,016

Notes Related to the Unaudit_11

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Income (Loss) - Summary of Basic Earnings per Share and Diluted Earnings (Loss) per Share (Details) - EUR (€) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Detailed Information Of Operating Income (Loss) [Abstract]
Net loss	€ (1,024)	€ (27,952)
Weighted number of shares for the period (in shares)	31,016,053	22,842,857
Basic loss per share (in euro per share)	€ (0.03)	€ (1.22)
Diluted loss per share (in euro per share)	€ (0.03)	€ (1.22)
Number of treasury shares held (in shares)	2,500,000	2,500,000

Notes Related to the Unaudit_12

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Schedule of Property, Plant and Equipment (Details) € in Thousands	6 Months Ended
	Jun. 30, 2022 EUR (€)
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	€ 18,960
Ending balance	1,014
GROSS VALUE
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	29,235
Increase	82
Decrease	(22,369)
FX rate impact	872
Reclassification	0
Ending balance	7,820
ACCUMULATED DEPRECIATION
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(10,275)
Amortization	(1,352)
Depreciation	(1,613)
Decrease	6,695
FX rate impact	(262)
Reclassification	0
Ending balance	(6,807)
General equipment, fixtures and fittings
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	15,636
Ending balance	280
General equipment, fixtures and fittings \| GROSS VALUE
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	22,090
Increase
Decrease	(19,862)
FX rate impact	690
Reclassification
Ending balance	2,918
General equipment, fixtures and fittings \| ACCUMULATED DEPRECIATION
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(6,454)
Amortization	(723)
Depreciation	(719)
Decrease	5,437
FX rate impact	(179)
Reclassification
Ending balance	(2,638)
Plant, equipment and tooling
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,814
Ending balance	695
Plant, equipment and tooling \| GROSS VALUE
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	5,916
Increase	79
Decrease	(2,070)
FX rate impact	165
Reclassification	(17)
Ending balance	4,073
Plant, equipment and tooling \| ACCUMULATED DEPRECIATION
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(3,102)
Amortization	(466)
Depreciation	(771)
Decrease	1,036
FX rate impact	(75)
Reclassification
Ending balance	(3,378)
Office equipment and computers
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	398
Ending balance	35
Office equipment and computers \| GROSS VALUE
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,117
Increase
Decrease	(383)
FX rate impact	15
Reclassification	2
Ending balance	751
Office equipment and computers \| ACCUMULATED DEPRECIATION
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(719)
Amortization	(88)
Depreciation	(123)
Decrease	222
FX rate impact	(8)
Reclassification
Ending balance	(716)
Assets under construction
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	112
Ending balance	3
Assets under construction \| GROSS VALUE
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	112
Increase	3
Decrease	(54)
FX rate impact	2
Reclassification	15
Ending balance	78
Assets under construction \| ACCUMULATED DEPRECIATION
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	0
Amortization	(75)
Depreciation
Decrease	0
FX rate impact	0
Reclassification	0
Ending balance	(75)
Advance payment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	0
Ending balance	0
Advance payment \| GROSS VALUE
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	0
Increase
Decrease
FX rate impact
Reclassification
Ending balance	0
Advance payment \| ACCUMULATED DEPRECIATION
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	0
Amortization	0
Depreciation
Decrease	0
FX rate impact	0
Reclassification	0
Ending balance	€ 0

Notes Related to the Unaudit_13

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Additional Information (Details) € / shares in Units, € in Thousands, $ in Thousands		6 Months Ended		12 Months Ended
	Apr. 22, 2022 EUR (€)	Jun. 30, 2022 EUR (€) tranch € / shares shares	Jun. 30, 2021 EUR (€)	Jun. 30, 2022 EUR (€) € / shares shares	May 25, 2022 position	Apr. 22, 2022 USD ($)	Dec. 31, 2021 EUR (€)
Disclosure of quantitative information about right-of-use assets [line items]
Property, plant and equipment		€ 1,014		€ 1,014			€ 18,960
Right of use		2,641		2,641			6,869
Prepaid expenses		2,574		2,574			1,256
Increase in other current assets				700
Term deposits		€ 9,120		€ 9,120			9,106
Number of shares fully paid up (in shares) \| shares		31,018,553		31,018,553
Nominal value (in euro per share) \| € / shares		€ 0.10		€ 0.10
Number of positions dismissed \| position					52
Total number of positions at date of plan \| position					109
Restructuring provision		€ 1,859		€ 1,859			0
Proceeds from borrowings, net of transaction costs		€ 3,088	€ 5,712
Number of shares issued during the period (in shares) \| shares		5,072,591
Decrease without cash impact		€ 5,296
Repayment		907	€ 830
Hospital costs accruals		7,188		7,188			9,259
Société Générale
Disclosure of quantitative information about right-of-use assets [line items]
Bank loans		3,551		€ 3,551
Proceeds from borrowings, net of transaction costs		3,081
Cambridge premises
Disclosure of quantitative information about right-of-use assets [line items]
Repayment		246
Lyon premises
Disclosure of quantitative information about right-of-use assets [line items]
Repayment		€ 361
Derivatives \| European High Growth Opportunities Securitization Fund
Disclosure of quantitative information about right-of-use assets [line items]
Number of tranches of borrowings issued \| tranch		0
Derivatives \| Warrants
Disclosure of quantitative information about right-of-use assets [line items]
Number of warrants attached to convertible notes outstanding (in shares) \| shares		303,030		303,030
Retirements benefits provisions
Disclosure of quantitative information about right-of-use assets [line items]
Decrease in provisions		€ 105
Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Right of use		2,320		€ 2,320			6,511
Buildings \| France
Disclosure of quantitative information about right-of-use assets [line items]
Recoverable amount of asset		2,607		2,607
Term deposits
Disclosure of quantitative information about right-of-use assets [line items]
Term deposits		9,100		9,100			9,100
Convertible to cash
Disclosure of quantitative information about right-of-use assets [line items]
Term deposits		116		116			100
Directors and Officers
Disclosure of quantitative information about right-of-use assets [line items]
Prepaid expenses		1,826		1,826
Gross carrying amount
Disclosure of quantitative information about right-of-use assets [line items]
Property, plant and equipment		7,820		7,820			29,235
Right of use		6,781		6,781			11,019
Gross carrying amount \| Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Right of use		5,201		5,201			9,445
Accumulated depreciation
Disclosure of quantitative information about right-of-use assets [line items]
Property, plant and equipment		(6,807)		(6,807)			(10,275)
Right of use		(4,140)		(4,140)			(4,150)
Accumulated depreciation \| Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Right of use		€ (2,881)		€ (2,881)			€ (2,934)
Cell therapy manufacturing facility to Catalent
Disclosure of quantitative information about right-of-use assets [line items]
Property, plant and equipment	€ 15,677					$ 17,150
Right of use	3,022					3,307
Decrease without cash impact	5,296
Cell therapy manufacturing facility to Catalent \| Gross carrying amount
Disclosure of quantitative information about right-of-use assets [line items]
Property, plant and equipment	22,353					24,454
Right of use	3,130					3,425
Cell therapy manufacturing facility to Catalent \| Accumulated depreciation
Disclosure of quantitative information about right-of-use assets [line items]
Property, plant and equipment	(6,677)					(7,304)
Right of use	€ (108)					$ (118)

Notes Related to the Unaudit_14

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Schedule of Right of Use (Details) € in Thousands	6 Months Ended
	Jun. 30, 2022 EUR (€)
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	€ 6,869
Ending balance	2,641
GROSS VALUE
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	11,019
Increase	6
Decrease	(3,130)
FX rate impact	149
Reclassification	(1,263)
Ending balance	6,781
ACCUMULATED DEPRECIATION
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	(4,150)
Amortization	(507)
Depreciation	(811)
Decrease	108
FX rate impact	(42)
Reclassification	1,263
Ending balance	(4,140)
Buildings
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	6,511
Ending balance	2,320
Buildings \| GROSS VALUE
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	9,445
Increase	0
Decrease	(3,130)
FX rate impact	149
Reclassification	(1,263)
Ending balance	5,201
Buildings \| ACCUMULATED DEPRECIATION
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	(2,934)
Amortization	(468)
Depreciation	(811)
Decrease	108
FX rate impact	(39)
Reclassification	1,263
Ending balance	(2,881)
Plant, equipment and tooling
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	317
Ending balance	287
Plant, equipment and tooling \| GROSS VALUE
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	1,350
Increase	0
Decrease
FX rate impact
Reclassification	0
Ending balance	1,350
Plant, equipment and tooling \| ACCUMULATED DEPRECIATION
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	(1,033)
Amortization	(26)
Depreciation
Decrease	0
FX rate impact	(3)
Reclassification	0
Ending balance	(1,063)
Transport equipment
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	41
Ending balance	34
Transport equipment \| GROSS VALUE
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	106
Increase	6
Decrease	0
FX rate impact	0
Reclassification	0
Ending balance	112
Transport equipment \| ACCUMULATED DEPRECIATION
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	(65)
Amortization	(13)
Depreciation
Decrease	0
FX rate impact	0
Reclassification	0
Ending balance	(78)
Office equipment and computers
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	0
Ending balance	0
Office equipment and computers \| GROSS VALUE
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	118
Increase	0
Decrease	0
FX rate impact	0
Reclassification	0
Ending balance	118
Office equipment and computers \| ACCUMULATED DEPRECIATION
Disclosure Of Detailed information Of Right Of Use [Line Items]
Beginning balance	(118)
Amortization	0
Depreciation
Decrease	0
FX rate impact	0
Reclassification	0
Ending balance	€ (118)

Notes Related to the Unaudit_15

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Schedule of Trade Receivables and Other Current Assets (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Detailed Information Of Financial Position [Abstract]
Trade and other receivables	€ 306	€ 12
Research Tax Credit	4,409	3,549
Other receivables (including tax and social receivables)	444	669
Net investment in a sublease	309	479
Advance payments to suppliers	31	377
Prepaid expenses	2,574	1,256
Other financial assets	707	7
Total other current assets	€ 8,474	€ 6,337

Notes Related to the Unaudit_16

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Summary of Cash and Cash Equivalents (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Disclosure Of Detailed Information Of Financial Position [Abstract]
Current account	€ 44,219	€ 24,593
Term deposits	9,120	9,106
Total cash and cash equivalents as reported in statement of financial position	53,339	33,699
Bank overdrafts	0	0
Total cash and cash equivalents as reported in statement of cash flow	€ 53,339	€ 33,699	€ 46,323	€ 44,446

Notes Related to the Unaudit_17

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Summary of Provisions for Risks and Charges (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Detailed Information Of Financial Position [Abstract]
Provision for retirement indemnities	€ 248	€ 524
Provisions - non-current portion	248	524
Restructuring provision	1,859	0
Provisions - current portion	€ 1,859	€ 0

Notes Related to the Unaudit_18

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Summary of Financial Liabilities by Type (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arising from financing activities at beginning of period	€ 15,396
Increase	3,088	€ 5,712
Fair value of embedded derivatives	0
Amortized cost	52
Conversion	0
Repayment	0
FX rate impact	0
Liabilities arising from financing activities at end of period	18,536
Société Générale
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Increase	3,081
Convertible notes
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arising from financing activities at beginning of period	0
Liabilities arising from financing activities at end of period	0
Conditional advances
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arising from financing activities at beginning of period	5,281
Liabilities arising from financing activities at end of period	5,281
Bank loans
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arising from financing activities at beginning of period	10,077
Amortized cost	52
Liabilities arising from financing activities at end of period	10,129
Other
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Liabilities arising from financing activities at beginning of period	38
Increase	3,088
Liabilities arising from financing activities at end of period	€ 3,126

Notes Related to the Unaudit_19

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Summary of Financial Liabilities by Maturity (Details) € in Thousands	Jun. 30, 2022 EUR (€)
Disclosure of financial liabilities [line items]
Convertible notes	€ 0
Conditional advances	5,281
Bank loans	10,129
Other	3,126
Total financial liabilities	18,536
Less than one year
Disclosure of financial liabilities [line items]
Convertible notes	0
Conditional advances	0
Bank loans	1,502
Other	3,126
Total financial liabilities	4,628
One to three years
Disclosure of financial liabilities [line items]
Convertible notes	0
Conditional advances	0
Bank loans	5,071
Other	0
Total financial liabilities	5,071
Three to five years
Disclosure of financial liabilities [line items]
Convertible notes	0
Conditional advances	0
Bank loans	2,399
Other	0
Total financial liabilities	2,399
More than five years
Disclosure of financial liabilities [line items]
Convertible notes	0
Conditional advances	5,281
Bank loans	1,157
Other	0
Total financial liabilities	€ 6,438

Notes Related to the Unaudit_20

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Schedule of Lease Liabilities (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Detailed Information Of Financial Position [Abstract]
Lease liabilities at beginning of the year	€ 9,979
Increase without cash impact	6
Repayment	907	€ 830
Decrease without cash impact	5,296
FX rate impact	225
Capitalized interests	0
Lease liabilities at end of the year	€ 4,007

Notes Related to the Unaudit_21

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Summary of Lease Liabilities By Maturity (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]
Lease liabilities	€ 4,007	€ 9,979
Less than one year
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]
Lease liabilities	1,027
One to three years
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]
Lease liabilities	1,164
Three to five years
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]
Lease liabilities	894
More than five years
Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [line items]
Lease liabilities	€ 922

Notes Related to the Unaudit_22

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Summary of Trade Payables and Other Current Liabilities (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Detailed Information Of Financial Position [Abstract]
Vendors	€ 2,493	€ 2,485
Vendors - accruals	9,501	11,669
Total trade and other payables	11,994	14,154
Social liabilities, taxation and social security	6,682	3,716
Fixed assets payables	97	2
Deferred revenue	61	93
Other payables	67	59
Total other current liabilities	€ 6,907	€ 3,870

Notes Related to the Unaudit_23

Notes Related to the Unaudited Interim Condensed Consolidated Statement of Financial Position - Summary of Financial Instruments Recognized in the Consolidated Statement of Financial Position (Details) - EUR (€) € in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure of financial instruments [line items]
Other non-current assets	€ 205	€ 876
Trade and other receivables	306	12
Other current assets	8,474	6,337
Cash and cash equivalents	53,339	33,699
Financial liabilities – non-current portion	12,762	15,232
Lease liabilities - non-current portion	2,980	8,162
Financial liabilities – current portion	5,774	164
Lease liabilities - current portion	1,027	1,817
Trade and other payables	11,994	14,154
Other current liabilities	6,907	3,870
Total financial liabilities	18,536
Financial liabilities at carrying value, category
Disclosure of financial instruments [line items]
Financial liabilities – non-current portion	12,762	15,232
Lease liabilities - non-current portion	2,980	8,162
Financial liabilities – current portion	5,774	164
Lease liabilities - current portion	1,027	1,817
Trade and other payables	11,994	14,154
Other current liabilities	6,846	3,777
Total financial liabilities	41,383	43,306
Financial liabilities at amortised cost, category
Disclosure of financial instruments [line items]
Financial liabilities – non-current portion	12,762	15,232
Lease liabilities - non-current portion	2,980	8,162
Financial liabilities – current portion	5,774	164
Lease liabilities - current portion	1,027	1,817
Trade and other payables	11,994	14,154
Other current liabilities	6,846	3,777
Total financial liabilities	41,383	43,306
Financial liabilities at fair value, class
Disclosure of financial instruments [line items]
Financial liabilities – non-current portion	12,762	15,232
Lease liabilities - non-current portion	2,980	8,162
Financial liabilities – current portion	5,774	164
Lease liabilities - current portion	1,027	1,817
Trade and other payables	11,994	14,154
Other current liabilities	6,846	3,777
Total financial liabilities	41,383	43,306
Financial assets at carrying value, category
Disclosure of financial instruments [line items]
Other non-current assets	205	876
Other financial assets	707	1,260
Trade and other receivables	306	12
Other current assets	5,900	4,218
Cash and cash equivalents	53,339	33,699
Total financial assets	60,457	40,065
Financial assets at fair value through profit or loss, category
Disclosure of financial instruments [line items]
Cash and cash equivalents	53,339	33,699
Total financial assets	53,339	33,699
Financial assets at amortised cost, category
Disclosure of financial instruments [line items]
Other non-current assets	205	876
Other financial assets	707	1,260
Trade and other receivables	306	12
Other current assets	5,900	4,218
Total financial assets	7,118	6,366
Financial assets at fair value, class
Disclosure of financial instruments [line items]
Other non-current assets	205	876
Other financial assets	707	1,260
Trade and other receivables	306	12
Other current assets	5,900	4,218
Cash and cash equivalents	53,339	33,699
Total financial assets	€ 60,457	€ 40,065

Related Parties - Additional In

Related Parties - Additional Information (Details)	Jun. 30, 2022 director
Disclosure of transactions between related parties [abstract]
Number of Deputy General Managers	2

Related Parties - Summary of Re

Related Parties - Summary of Remuneration of Directors and Members of the Executive Committee (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of transactions between related parties [line items]
Salary / fees	€ 1,816	€ 1,510
Retirement benefits	171	23
Share based payments	242	438
Executive officers / VP and qualified person
Disclosure of transactions between related parties [line items]
Salary / fees	630	593
Retirement benefits	110	11
Share based payments	222	254
Executive committee
Disclosure of transactions between related parties [line items]
Salary / fees	993	764
Retirement benefits	61	12
Share based payments	20	183
Board of directors
Disclosure of transactions between related parties [line items]
Salary / fees	193	153
Retirement benefits		0
Share based payments		€ 1

Off-Balance Sheet Commitments_2

Off-Balance Sheet Commitments (Details) € in Thousands	Jun. 30, 2022 EUR (€)
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	€ 311
Less than one year
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	311
One to five years
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	0
More than five years
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	€ 0

Uncategorized Items - _IXDS

Label	Element	Value
Property, plant and equipment [member] \| Machinery [member] \| FRANCE
Recoverable amount of asset or cash-generating unit	ifrs-full_RecoverableAmountOfAssetOrCashgeneratingUnit	€ 177,000
Property, plant and equipment [member] \| Office equipment [member] \| FRANCE
Recoverable amount of asset or cash-generating unit	ifrs-full_RecoverableAmountOfAssetOrCashgeneratingUnit	25,000
Property, plant and equipment [member] \| Fixtures and fittings [member] \| FRANCE
Recoverable amount of asset or cash-generating unit	ifrs-full_RecoverableAmountOfAssetOrCashgeneratingUnit	€ 231,000