Company: IPHYF
Filing Date: 2025-04-30
Form Type: 20-F
Source: 0001598599-25-000042
Chunk: 333

Company: Innate Pharma SA
Filing Date: 2025-04-30
Form: 20-F
Item: Item 19
Chunk 333
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 financial position.

s)Earnings (loss) per share

In accordance with IAS 33Earnings per share, basic income (loss) per share is calculated by dividing the income (loss) attributable to equity holders of the Group by the weighted average number of outstanding shares for the period.

Diluted income (loss) per share is measured by dividing the income (loss) attributable to holders of equity and dilutive instruments by the weighted average number of outstanding shares and dilutive instruments for the period.

If in the calculation of diluted income (loss) per share, instruments giving deferred rights to capital such as warrants generates an antidilutive effect, then these instruments are not taken into account.

t)Other comprehensive income

Items of income and expenses for the period that are recognized directly in equity are presented under “other comprehensive income.” The items mainly include :

• Foreign currency translation gain (loss); and

• Actuarial gains and (losses) related to defined benefit obligations.

u)Segment information

For internal reporting purposes, and in order to comply with IFRS 8Operating segments, the Company performed an analysis of operating segments. Following this analysis, the Company considers that it operates within a single operating segment being the R& D of pharmaceutical products in order to market them in the future. All R& D activities of the Company are located in France. Key decision makers (the Leadership Team of the Company) monitor the Company’s performance based on the cash consumption of its activities. For these reasons, the Management of the Group considers it not appropriate to set up separate business segments in its internal reporting.

In addition, Lumoxiti sales were historically considered insignificant in relation to the consolidated financial statements taken as a whole and are now included in the income statement under "net income from discontinued operations" following the signature of the termination and transition contract with AstraZeneca in 2021 (see Notes 1. a, 2. v and 17).

v)Non-current assets held for sale and discontinued operations

A discontinued operation is a component of an entity that either has been disposed of, or that is classified as held for sale. It must either: represent a major separate line of business or geographical area of operations; be part of a single coordinated disposal plan; or be a subsidiary acquired exclusively with a view to resale. Intercompany transactions between continuing and discontinued operations are eliminated against discontinuing operations. Non-current assets and disposal groups are classified as assets held for sale if their carrying amount is to be recovered principally through