Consolidated Statement of comprehensive Income
Consolidated statement of comprehensive income for the period 01.10.2022 – 30.09.2023
| € thousand | Note | 12M 22/23 01.10.2022 – 30.09.2023 |
12M 21/22 01.10.2021 – 30.09.2022 |
|---|---|---|---|
| Revenue | (1) | 55,335 | 49,509 |
| Research and development grant revenue | (2) | 890 | 786 |
| Change in inventories of unfinished and finished goods and work in progress | 144 | 932 | |
| Other income | (3) | 771 | 1,845 |
| Total operating performance | 57,140 | 53,072 | |
| Cost of materials | (4) | ||
| Cost of raw materials, consumables and supplies, and purchased merchandise | -24,380 | -21,671 | |
| Cost of purchased services | -977 | -1,323 | |
| -25,357 | -22,994 | ||
| Personnel expenses | (5) | ||
| Wages and salaries | -18,010 | -17,301 | |
| Share-based employee compensation | -714 | -1,384 | |
| Social security and post-employment benefit costs | -3,276 | -2,995 | |
| -22,000 | -21,681 | ||
| Other expenses | (7) | -10,609 | -9,706 |
| EBITDA | -826 | -1,309 | |
| Depreciation, amortization and impairment | (6) | -4,654 | -4,340 |
| Operating result (EBIT) | -5,480 | -5,648 | |
| Share of profit or loss from equity-accounted investments | (14) | -1,492 | -2,426 |
| Finance income | (8) | 789 | 3,606 |
| Finance costs | (9) | -1,307 | -1,696 |
| Net financial result | -2,010 | -516 | |
| Pretax loss for the reporting period | -7,489 | -6,165 | |
| Income tax expense/income | (10) | ||
| a) Current tax expense/income | -168 | -226 | |
| b) Deferred tax expense/income | -457 | 50 | |
| -625 | -176 | ||
| Net loss for the reporting period | -8,114 | -6,341 | |
| of which attributable to non-controlling interests | 165 | 249 | |
| of which attributable to the shareholders of BRAIN Biotech AG | -8,279 | -6,590 | |
| Earnings per share | (11) | ||
| Earnings per share, basic undiluted (in €) | -0.38 | -0.30 | |
| Number of shares taken as basis | 21,847,495 | 21,847,495 | |
| Earnings per share, diluted (in €) | -0.38 | -0.30 | |
| Number of shares taken as basis | 21,847,495 | 21,847,495 | |
| Net loss for the reporting period | -8,114 | -6,341 | |
| of which attributable to non-controlling interests | 165 | 249 | |
| of which attributable to the shareholders of BRAIN Biotech AG | -8,279 | -6,590 | |
| Other comprehensive income | |||
| Net gain or loss from revaluing obligations from post-employment employee benefits* | (5) | 25 | 901 |
| Currency translation | 290 | -245 | |
| Other comprehensive income, net | 315 | 656 | |
| Consolidated total comprehensive income (loss) | -7,799 | -5,685 | |
| of which attributable to non-controlling interests | 156 | 231 | |
| of which attributable to the shareholders of BRAIN Biotech AG | -7,956 | -5,916 |
*Items that will not be subsequently reclassified to profit or loss.