Consolidated Statement of Comprehensive Income
Consolidated statement of comprehensive income for the period from 01.10.2023 to 30.09.2024
| € thousand | Note | 12M 23/24 01.10.2023 – 30.09.2024 |
12M 22/23 01.10.2022 – 30.09.2023 |
|---|---|---|---|
| Revenue | (1) | 54,631 | 55,335 |
| Research and development grant revenue | (2) | 868 | 890 |
| Change in inventories of unfinished and finished goods and work in progress | -433 | 144 | |
| Other income | (3) | 453 | 771 |
| Total operating performance | 55,520 | 57,140 | |
| Cost of materials | (4) | ||
| Cost of raw materials, consumables and supplies, and purchased merchandise | -23,403 | -24,380 | |
| Cost of purchased services | -467 | -977 | |
| -23,870 | -25,357 | ||
| Personnel expenses | (5) | ||
| Wages and salaries | -20,792 | -18,010 | |
| Share-based employee compensation | -894 | -714 | |
| Social security and post-employment benefit costs | -3,417 | -3,276 | |
| -25,104 | -22,000 | ||
| Other expenses | (7) | -10,576 | -10,609 |
| EBITDA | -4,029 | -826 | |
| Depreciation, amortization and impairment | (6) | -4,823 | -4,654 |
| Operating result (EBIT) | -8,852 | -5,480 | |
| Share of profit or loss from equity-accounted investments | (14) | -498 | -1,492 |
| Finance income | (8) | 395 | 789 |
| Finance costs | (9) | -2,035 | -1,307 |
| Net financial result | -2,137 | -2,010 | |
| Pretax loss for the reporting period | -10,990 | -7,489 | |
| Income tax expense/income | (10) | ||
| a) Current tax expense/income | -96 | -168 | |
| b) Deferred tax expense/ income | -15 | -457 | |
| -110 | -625 | ||
| Net loss for the reporting period | -11,100 | -8,114 | |
| of which attributable to non-controlling interests | 27 | 165 | |
| of which attributable to the shareholders of BRAIN Biotech AG | -11,127 | -8,279 | |
| Earnings per share | (11) | ||
| Earnings per share, basic undiluted (in €) | -0.51 | -0.38 | |
| Number of shares taken as basis | 21,847,495 | 21,847,495 | |
| Earnings per share, diluted (in €) | -0.51 | -0.38 | |
| Number of shares taken as basis | 21,847,495 | 21,847,495 | |
| Net loss for the reporting period | -11,100 | -8,114 | |
| of which attributable to non-controlling interests | 27 | 165 | |
| of which attributable to the shareholders of BRAIN Biotech AG | -11,127 | -8,279 | |
| Other comprehensive income | |||
| Net gain or loss from revaluing obligations from post-employment employee benefits* | (5) | -207 | 25 |
| Currency translation | 686 | 290 | |
| Other comprehensive income, net | 479 | 315 | |
| Consolidated total comprehensive income (loss) | -10,621 | -7,799 | |
| of which attributable to non-controlling interests | 27 | 156 | |
| of which attributable to the shareholders of BRAIN Biotech AG | -10,648 | -7,956 |
* Items that will not be subsequently reclassified to profit or loss