0000950170-24-105534 | 6-K/A | XBRL Viewer

Summary of Other Current Liabilities


	As of December 31, 2023		As of June 30, 2024

	$ in thousands
VAT Payables		-		1,071
Income tax payables				100
Accruals for personnel related expenses		9,368		6,967
Other		852		1,046
Total other current liabilities		10,219		9,184

Right-of-use assets (Tables)

6 Months Ended

Jun. 30, 2024

Disclosure Of Detailed Information About Breakdown Of Right Of Use Assets Explanatory

The breakdown of right-of-use assets is as follows:


	Building lease			Office and laboratory equipment			Total
	$ in thousands
Net book value as of January 1, 2023		33,666			10,608			44,275
Additions		879			96			975
Disposal		(102	)		-			(102	)
Depreciation & impairment expense		(2,292	)		(1,685	)		(3,977	)
Translation adjustments		237			49			286
Net book value as of June 30, 2023		32,389			9,068			41,457
Gross value at end of period		50,684			17,932			68,616
Accumulated depreciation and impairment at end of period		(18,295	)		(8,864	)		(27,159	)

Net book value as of January 1, 2024		30,602			7,457			38,060
Additions		-			-			-
Disposal		-			-			-
Depreciation & impairment expense		(2,384	)		(1,610	)		(3,994	)
Translation adjustments		(359	)		(35	)		(395	)
Net book value as of June 30, 2024		27,859			5,812			33,671
Gross value at end of period		51,156			17,858			69,014
Accumulated depreciation at end of period		(23,297	)		(12,046	)		(35,343	)

Trade receivables and other current assets

6 Months Ended

Jun. 30, 2024

Trade receivables and other current assets

Note 10. Trade receivables and other current assets

10.1 Trade receivables


	As of December 31,		As of June 30,
	2023		2024
	$ in thousands
Trade receivables		569		9,741
Allowance for expected credit losses		-		-
Total net value of trade receivables		569		9,741

All trade receivables have payment terms of less than one year.

The trade receivables increase as of June 30, 2024 is due to $6.5 million receivable from Servier pursuant to a milestone achievement related to the dosing of first subject in a Phase I on June 11, 2024, and a $2.7 million receivable related to reinvoicing to AZ Ireland of Research Costs rechargeable. Trade receivables as of December 31, 2023 were not material and related to License agreements.

Other receivables correspond to invoicing under our licensing agreements.

10.2 Subsidies receivables


	As of December 31,		As of June 30,
	2023		2024
	$ in thousands
Research tax credit		20,900		14,958
Other subsidies		-		-
Total subsidies receivables		20,900		14,958

10.3 Other current assets


	As of December 31,		As of June 30,
	2023		2024
	$ in thousands
VAT receivables		1,414		1,602
Income tax receivable		192		0
Prepaid expenses and other prepayments		5,716		5,196
Tax and social receivables		55		52
Deferred expenses and other current assets		345		737
Total other current assets		7,722		7,587

Prepaid expenses and other prepayments primarily include advances to our sub-contractors on research and development activities. These mainly relate to advance payments to suppliers of biological raw materials and to third parties participating in product manufacturing.

During the year ended December 31, 2023, and the six-month period ended June 30, 2024, we prepaid certain manufacturing costs related to our product candidates UCART123, UCART22 and UCART20x22.

As of December 31, 2023 and June 30, 2024, tax and social receivables relate mainly to social charges on personnel expenses.

Information Concerning the Group's Consolidated Operations - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Consolidated operations [line items]
Decrease in interest expense on lease liabilities	$ (100)			$ (200)
Revenue from collaboration agreements	7,815	$ 0	$ 12,249	0
Decrease /increase in financial income			18,200
Decrease in Foreign Exchange of Tranche A and B Warrants	2,000		3,500
Change in Fair Value of Europen Investment Bank	2,900		4,300
Gain in Fair Value of SIA Derivative Instrument		(7,000)	14,300
Loss in fair value of retained investment	4,200		(5,500)
Loss in fair value of convertible notes		3,500
Increase in financial investments gains			3,200
Decrease /increase in financial Expenses	400		10,100
Change In Fair Value Of Foreign Exchange Loss	500		6,800
Decrease In Foreign Exchange Loss			700
Decrease In Foreign Exchange Gains Losses	7,000
Increase In Foreign Exchange Gains Losses	400
Decrease In Financial Income	2,000
Increase (decrease) in research tax credit	100		(1,100)
Increase in total operating expenses	1,100		1,500
Increase in purchases, external expenses and other	2,100		3,300
Increase in wages			400
Decrease in non-cash stock-based compensation expense	(800)		(1,500)
Decrease in other operating income	(200)		(800)
Increase in social charges on stock options grants expense			100
Decrease in other income	$ (400)		1,800
Astra Zeneca Ireland [Member]
Consolidated operations [line items]
Milestone revenue			6,800
Bpifrance [Member]
Consolidated operations [line items]
Research tax credit prefinancing interest expense			$ 100
Decrease in other income		$ (500)		$ (700)

Off-balance sheet commitments (Tables)

6 Months Ended

Jun. 30, 2024

Schedule of Off-balance Sheet Commitments


As of June 30, 2024	Total		Less than 1 year		1 - 3 years		3 - 5 years		More than 5 years
	$ in thousands
License and collaboration agreements		12,780		1,400		2,800		2,800		5,780
Clinical & Research and Development agreements		69		69		-		-		-
IT licensing agreements		1,665		733		932		-		-
Total commitments		14,514		2,201		3,732		2,800		5,780


As of December 31, 2023	Total		Less than 1 year		1 - 3 years		3 - 5 years		More than 5 years
	0
License and collaboration agreements		13,480		1,400		2,800		2,800		6,480
Clinical & Research and Development agreements		71		71		-		-		-
IT licensing agreements		319		233		86		-		-
Total commitments		13,870		1,704		2,886		2,800		6,480

Information concerning the Group's Consolidated Operations (Tables)

6 Months Ended

Jun. 30, 2024

Revenues by Nature

Revenues by nature


	For the six-month period ended June 30,
	2023		2024
	$ in thousands
Collaboration agreements		-		12,249
Licenses		264		297
Products & services		53		44
Total revenues		317		12,589

Revenues by nature


	For the three-month period ended June 30,
	2023		2024
	$ in thousands
Collaboration agreements		-		7,815
Licenses		157		209
Products & services		22		37
Total revenues		178		8,061

Non-cash stock-based compensation - Summary of Information on Warrants Activity (Detail)	6 Months Ended
	Jun. 30, 2024 € / shares	Jun. 30, 2023 € / shares
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options and awards [Line Items]
Option exercisable, granted	0	0
Option exercisable, change in coversion ratios	20,332
Option exercisable, exercised	0	0
Option exercisable, forfeited or expired	0	0
Weighted- average exercise price per share, granted	€ 0	€ 0
Weighted - average exercise price per share, Additional shares due to change in conversion ratios	4.76
Weighted- average exercise price per share, exercised	0	0
Weighted- average exercise price per share, forfeited or expired	€ 0	€ 0
Option outstanding, change in conversion ratios	41,990
Weighted average exercise price per share, Additional shares due to change in conversion ratios	€ 26.69

Label

Element

Value

clls_FairValuePerOptions

€ 1.73

clls_FairValuePerOptions

2.54

clls_FairValuePerOptions

1.42

clls_FairValuePerOptions

2.22

Property, plant and equipment, accumulated depreciation, amortisation and impairment

clls_FairValuePerOptions

€ 1.39

clls_PropertyPlantAndEquipmentAccumulatedDepreciationAmortisationAndImpairment

€ (9,532,000)

Property, plant and equipment, accumulated depreciation, amortisation and impairment

clls_PropertyPlantAndEquipmentAccumulatedDepreciationAmortisationAndImpairment

(25,537,000)

Property, plant and equipment, accumulated depreciation, amortisation and impairment

clls_PropertyPlantAndEquipmentAccumulatedDepreciationAmortisationAndImpairment

(3,018,000)

Property, plant and equipment, accumulated depreciation, amortisation and impairment

clls_PropertyPlantAndEquipmentAccumulatedDepreciationAmortisationAndImpairment

Property, plant and equipment, accumulated depreciation, amortisation and impairment

clls_PropertyPlantAndEquipmentAccumulatedDepreciationAmortisationAndImpairment

(38,087,000)

Property, plant and equipment, accumulated depreciation, amortisation and impairment

clls_PropertyPlantAndEquipmentAccumulatedDepreciationAmortisationAndImpairment

(11,260,000)

Property, plant and equipment, accumulated depreciation, amortisation and impairment

clls_PropertyPlantAndEquipmentAccumulatedDepreciationAmortisationAndImpairment

(33,118,000)

Property, plant and equipment, accumulated depreciation, amortisation and impairment

clls_PropertyPlantAndEquipmentAccumulatedDepreciationAmortisationAndImpairment

(3,793,000)

Property, plant and equipment, accumulated depreciation, amortisation and impairment

clls_PropertyPlantAndEquipmentAccumulatedDepreciationAmortisationAndImpairment

85,000

Property, plant and equipment, accumulated depreciation, amortisation and impairment

clls_PropertyPlantAndEquipmentAccumulatedDepreciationAmortisationAndImpairment

(48,087,000)

clls_FairValueOfWarrants

5,300,000

clls_FairValueOfWarrants

3,500,000

clls_FairValueOfWarrants

5,280,000

clls_FairValueOfWarrants

7,797,000

clls_FairValueOfWarrants

4,218,000

clls_FairValueOfWarrants

3,534,000

clls_FairValueOfWarrants

€ 2,167,000

clls_AverageLifeOfOptions

20 years

clls_AverageLifeOfOptions

19 years 6 months 18 days

clls_AverageLifeOfOptions

18 years 9 months 18 days

clls_AverageLifeOfOptions

20 years

clls_AverageLifeOfOptions

19 years 7 months 6 days

clls_AllocationOfPriorPeriodLoss

€ (106,139,000)

clls_AllocationOfPriorPeriodLoss

106,139,000

clls_AllocationOfPriorPeriodLoss

(101,059,000)

clls_AllocationOfPriorPeriodLoss

101,059,000

clls_PurchasesAndExternalExpenses

15,009,000

clls_PurchasesAndExternalExpenses

17,200,000

clls_PurchasesAndExternalExpenses

3,426,000

clls_PurchasesAndExternalExpenses

3,875,000

clls_PurchasesAndExternalExpenses

8,352,000

clls_PurchasesAndExternalExpenses

9,591,000

clls_PurchasesAndExternalExpenses

1,284,000