Company: CSCIF
Filing Date: 2025-04-09
Form Type: 20-F
Source: 0001641172-25-003456
Chunk: 255

Company: COSCIENS Biopharma Inc.
Filing Date: 2025-04-09
Form: 20-F
Item: Item 18
Chunk 255
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84             )

F-41
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COSCIENS Biopharma Inc.
 Notes to Consolidated Financial Statements As of December 31, 2024 and 2023 and for the years ended December 31, 2024, 2023 and 2022 
(in thousands of US dollars, except share and per share data and where otherwise noted) 

24.        Net      
      loss per share
--------------------
 
The following table sets forth pertinent data relating to the computation of basic and diluted net loss per share attributable to common shareholders.
 
Summary of pertinent data relating to computation of basic and diluted net loss per share
 
                                                                                                           Years                                                            
                                                                                                           ended December 31,                                               
                                                                                                       2024                    2023                    2022                 
                                                                                                           $                       $                                       $
Net (loss) income                                                                                                (15,309   )              (3,485   )                3,448   
Basic weighted-average number of shares outstanding                                                            2,581,308               1,847,233                1,839,896   
Dilutive weighted-average number of shares outstanding                                                         2,581,308               1,847,233                1,854,537   
Basic (loss) income per share                                                                                      (5.93   )               (1.89   )                 1.87   
Dilutive (loss) income per share                                                                                   (5.93   )               (1.89   )                 1.86   
Items excluded from the calculation of diluted net loss per share due to their anti-dilutive effect:                                                                        
Stock options and DSUs                                                                                           140,774                  74,371                   30,727   
Share purchase warrants                                                                                          668,138                       -                        -   

25.     Segment  
      information
-----------------
 
As of December 31, 2024 and a result of the Transaction, the Company has two reportable and operating segments: Active ingredient and Biopharmaceutical. The Company’s chief operating decision maker (the Chief Executive Officer) assesses the performance of the reportable segments based on revenues and operating losses before selling, general & administrative expenses, other income and tax by segment. Selling, general and administrative expenses are expenses and salaries related to centralized functions, such as corporate finance, legal, human resources and technology teams, which are not allocated to segments. Accounting policies applied for the Active ingredient and the Biopharmaceutical segments are identical to those used for the purposes of the