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Deezer

Earnings Release Feb 28, 2023

1422_10-k_2023-02-28_a531737c-1a63-4308-bb24-c89ab7461583.pdf

Earnings Release

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Deezer reports significantly improved adjusted EBITDA and doubledigit revenue growth in 2022 full year results

The global music streamer is successfully executing on its strategy and the 2022 full year results showcases clear path towards profitable growth

Successful execution of Deezer's strategy in 2022

  • o Significant improvement of B2C economics and profitable B2B expansion
  • o Strong growth in revenue at +13% YoY1 to €451 million in 2022, with double-digit increase across every segment and every geography
  • o Adjusted gross profit2 growth at +16% YoY to €98 million in 2022, driven by margin improvement (+0.7pt) in addition to revenue growth
  • o Adjusted EBITDA2 at €(56) million in 2022 compared to €(65) million in 2021; A reduction of €18 million before additional investments of €9 million in New Verticals and Driift
  • o Strong balance sheet with cash position of €114 million at year-end 2022, allowing the group to execute on its business plan until breakeven

2023 priorities to drive profitable growth

  • o New feature development in the product to fuel differentiation and further monetization
  • o Further acceleration of profitable B2B expansion on the back of recently announced partnerships such as Sonos (US), RTL (Germany) and DAZN (Italy)
  • o Ramp-up of New Verticals to reach breakeven as of H2 and drive profitability improvement
  • o Strict management of cost base to keep staff and G&A expenses flat

2023 outlook

  • o Double-digit revenue growth, in excess of 10% in 2023 compared to 2022
  • o A further significant reduction in adjusted EBITDA loss in 2023 compared to 2022
  • o On a path to generate a positive cash flow3 in 2024 and achieve a positive adjusted EBITDA in 2025, while delivering double-digit annual revenue growth over the period

Paris, February 28, 2023, 17:45 CET – Deezer (Euronext Paris: DEEZR; ISIN: FR001400AYG6), the global music streaming service, published its consolidated results for the year ended 31 December, 20224 , approved today by its Board of Directors.

1 Year-on-year.

2 A reconciliation of non-IFRS financial indicators is available in the appendices of this press release.

3 Cash flow pre-funding.

4 Audit procedures have been carried out on the financial statements. The Statutory Auditors' report will be issued after examination of the management report and completion of procedures required for the filing of the Universal Registration Document.

Jeronimo Folgueira, Chief Executive Officer of Deezer, said:

"I'm very proud of what we achieved in 2022 and I would like to thank the team for an outstanding execution of our strategy over the past 12 months. Joining Deezer, I had four clear goals; secure funding, increase differentiation, achieve double digit growth and reach profitability. Despite very challenging market conditions in 2022, we were able to secure enough funds to fully execute our plan. We increased revenues by 13% with growth in all segments and geographies, while cutting losses in the core business by €18m and setting a clear path to profitability."

"2022 was also a year of differentiation for Deezer, establishing ourselves as the go-to player for tailored music solutions through exciting partnerships, including RTL+ Musik in Germany and Sonos in the US. Moreover, with a new product vision, we are on our way to transform Deezer from a traditional DSP to a provider of unique music experiences. Our relationship with the labels is stronger than ever and they are key partners in our quest to improve economics in the music ecosystem. We're only at the beginning of a very exciting journey for Deezer and in 2023 we will continue to evolve through differentiation and improved profitability."

KEY FIGURES

Revenue breakdown by segment

In € million FY 2022 FY 2021 Change (%) Chg. at constant FX
Total revenue 451.2 400.0 +12.8% +10.6%
B2C 317.2 282.7 +12.2% +10.8%
B2B 118.5 107.4 +10.4% +6.6%
Other 15.5 9.9 +56.0% +48.8%

Revenue breakdown by geography

In € million FY 2022 FY 2021 Change (%) Chg. at constant FX
Total revenue 451.2 400.0 +12.8% +10.6%
France 273.2 242.6 +12.6% +12.6%
Rest of World 178.0 157.4 +13.1% +7.6%

Performance indicators

FY 2022 FY 2021 Change (%)
Total subscribers(1) 9.4 9.6 (2.2)%
B2C 5.6 5.7 (0.1)%
o/w France 3.5 3.2 +8.1%
o/w Rest of World 2.2 2.4 (11.0)%
B2B 3.8 4.0 (5.1)%
ARPU (in €) 4.0 3.5 +14.3%
B2C 4.7 4.1 +13.7%
B2B 2.6 2.3 +11.9%

(1) As of 31 December, in million

Financial indicators

In € million FY 2022 FY 2021 Change (%)
Total revenue 451.2 400.0 +12.8%
Adjusted gross profit 98.0 84.1 +16.5%
In % of total revenue 21.7% 21.0% +70bps
Adjusted EBITDA (55.7) (64.6) n/a
In % of total revenue (12.4)% (16.2)% +380bps
Operating loss (EBIT) (166.7) (120.6) n/a
In % of total revenue (37.0)% (30.1)% -
Net loss (168.5) (123.3) n/a
Free cash flow (43.6) (47.5) n/a

KEY HIGHLIGHTS

In 2022, Deezer continued to successfully execute on its four strategic priorities, directing its efforts towards large, attractive markets, further expanding its profitable B2B business, driving its product and brand differentiation around new music experiences and innovation, and continuing to foster operational excellence to improve profitability.

Successful execution of Deezer's strategy

  • Significantly improving B2C economics
  • o Successful rollout of price increases to c.94% of B2C subscribers at year-end with no impact on churn
  • o More efficient and effective marketing focused on selected key markets: France, Brazil and Germany representing c.84% of B2C marketing expenses in 2022, up from c.66% in 2021
  • o Improved B2C economics: LTV/SAC5 ratio increased by 23% versus 2021
  • o B2C strategy paying off: +12% revenue growth, +14% ARPU growth
  • Refreshing of brand positioning and increasing differentiation through unique music experiences
  • o Launch of 360° marketing campaign (August) "The Power of Music" in France, Germany and Brazil, official music partner of "GP Explorer" (October) and "NBA Paris Game 2023" (January)
  • o Exclusive in-app livestreaming of concerts from Jul (June: c.170K unique viewers, and December) and Gazo (June), and on-demand replay of a Lomepal concert (September: c.130K unique viewers)

Successfully expanding B2B business

  • o Partnership renewals with telecom operators SFR (France), Vodafone and 1&1 (Germany)
  • o Launch of "RTL+ Musik" app in Germany (August), embedding a music service powered by Deezer
  • o New deals: e-retailer Cdiscount (September) and telecom operator Bouygues Telecom (December) in France, and sport subscription streaming platform DZAN (November) in Italy
  • o B2B delivering profitable double-digit growth: +10% revenue growth, +12% ARPU growth

Initiatives for further profitable growth

  • New product vision driving more differentiation and monetization
  • o New product vision, building strong connections between fans and artists, to drive more engagement and additional monetization opportunities, which will benefit the music ecosystem
  • o Several new product features launched: first to launch in-app "lyrics translation" (April), "humming" mode added to SongCatcher (September), "mix inspired by" functionality to boost music discovery
  • o Enriched user experiences: first to launch "music quiz" in-app feature with over 10 million music quizzes played, added livestreaming capabilities with Driift
  • Innovation and research capabilities fostering new business opportunities
  • o Launch of "Deezer Tech Services6 " (October): seven technologies across three categories (AI7 for audio, augmented cataloging and recommendations) accessible to external clients through APIs

5 Lifetime value to subscriber acquisition cost ratio.

6 Website: https://www.deezer-techservices.com/.

7 Artificial Intelligence.

o Soft launch of "Zen by Deezer" in France (December): first holistic wellbeing app bringing users 2,000+ exclusive original audio and video content, with a full commercial launch planned for Q2 2023

Long-term partnership with Sonos

  • o First major commercial deal with a highly-recognized US brand
  • o Long-term partnership to power Sonos Radio and Sonos Radio HD services in 16 countries worldwide and expand Sonos music experience
  • Building a sustainable and inclusive business with best-in-class governance
  • o CSR8 : leveraging the positive impact of music on communities, promoting wellbeing, diversity and inclusion as a French Tech employer, while building an environmentally-friendly business
  • o Strengthened Board diversity (5 nationalities, 50% female representation, including Chairwoman, and 50% independence rate) and capabilities (music, tech, media, finance, brand, HR)

***

CONSOLIDATED REVENUE

Consolidated revenue amounted to €451.2 million in FY 2022, representing an increase of 12.8% compared to FY 2021 (+10.6% at constant currency). This strong performance was mainly driven by a further expansion of Deezer's B2C subscriber base in France (+8.1%), combined with a double-digit growth in ARPU (+14.3%) on the back of the price increases implemented throughout the year. The group recorded double-digit revenue growth in its major regions, as well as through its two main sales channels, B2C (+12.2%) and B2B (+10.4%).

Revenue by segment

B2C revenue amounted to €317.2 million in FY 2022 (c.70% of consolidated revenue), up 12.2% compared to FY 2021 (+10.8% at constant FX). This sustained revenue increase mainly reflected a strong ARPU growth (+13.7%), as a result of price increases and the positive impact of Deezer's strategy to focus on selected key markets. The B2C subscriber base continued to grow at a dynamic pace in France (+8.1%), which allowed for a full offset of the decline recorded in the Rest of World (-11%) in line with the group's focus.

B2B revenue amounted to €118.5 million in FY 2022 (c.26% of consolidated revenue), up 10.4% compared to FY 2021 (+6.6% at constant FX), mainly due to good performance of recent deals with SFR (France), Globo (Brazil) and A1 (Europe) and the progressive ramp up of the RTL partnership launched in Q3 2022, as well as a double-digit growth in ARPU (+11.9%).

Other revenue, which is made up of advertising and ancillary revenue, reached €15.5 million in FY 2022, up by €5.6 million compared to FY 2021, mainly due to a one-off revenue from a hardware company partnership, as well as the consolidation of Driift revenue9 .

Revenue by geography

In France, revenue reached €273.2 million in FY 2022 (c.61% of consolidated revenue), up 12.6% compared to FY 2021. This strong performance mainly reflected continued expansion of Deezer's B2C subscriber base, as well as a solid growth in ARPU resulting from price increases.

8 Corporate Social Responsibility.

9 Dreamstage revenue has been consolidated since 24 May 2022. Following the completion of the transaction announced on 30 September 2022, Deezer fully consolidates Driift results of operations and balance sheet since that date.

In the Rest of World, revenue amounted to €178.0 million in FY 2022 (c.39% of consolidated revenue), up 13.1% compared to FY 2021 (+7.6% at constant FX). B2B revenue grew double-digits over the period, mainly thanks to increased ARPU and revenue growth from the launch of new deals in Brazil and Europe. In B2C, a stronger ARPU, driven by price increases, allowed to more than offset a decrease of the subscriber base due to the group's focus.

Subscriber base

Deezer's number of subscribers stood at 9.4 million as at 31 December 2022, down by 2.2% compared to 31 December 2021. The continued subscriber growth in France, driven by B2C, allowed to partly offset a decrease in the Rest of World due to the group's strategy to focus on selected key markets.

In France, the number of B2C subscribers was 3.5 million as at 31 December 2022, up 8.1% compared to 31 December 2021. This strong performance mainly reflected higher family mix, continued acquisition funnel optimization, as well as improved churn rate despite the price increases. In addition, the B2B subscriber base grew slightly thanks mainly to the addition of new partners.

In the Rest of World, Deezer's strategy led to a significant reduction of unprofitable spend in non-core long tail markets, thus impacting new B2C subscriber acquisitions. The subscriber base was also affected by the group's decision to exit from the Russian market at the end of Q1 2022. Accordingly, the group's number of B2C subscribers decreased to 2.2 million as at 31 December 2022 (-11% vs. 31 December 2021).

CONSOLIDATED RESULTS

Adjusted gross profit
In € million FY 2022 FY 2021 Change (%)
Adjusted gross profit 98.0 84.1 +16.5%
In % of total revenue 21.7% 21.0% +70bps
B2C 76.5 70.5 +8.5%
In % of B2C revenue 24.1% 24.9% (80)bps
B2B 24.5 21.2 +15.5%
In % of B2B revenue 20.6% 19.7% +90bps

Other (3.0) (7.6) n/a

Adjusted Gross Profit amounted to €98.0 million in FY 2022, up 16.5% compared to FY 2021. This increase mainly reflected the higher level of activity, more favorable B2B customer offer mix and the positive impact of the shutdown by the group of its freemium service in some countries, offset in part by higher publishing rates and increased content expenses related to the development of New Verticals.

As a result, adjusted gross margin improved to 21.7% in FY 2022 from 21.0% in FY 2021.

B2C adjusted gross profit amounted to €76.5 million in FY 2022, up 8.5% compared to FY 2021. The strong revenue growth was partly offset by increased publishing rates. This led to a slightly lower B2C adjusted gross margin at 24.1% in FY 2022 compared to 24.9% in FY 2021.

B2B adjusted gross profit amounted to €24.5 million in FY 2022, up 15.5% compared to FY 2021, driven by higher level of activity and more favorable B2B customer offer mix. B2B adjusted gross margin stood at 20.6% in FY 2022, up from 19.7% in FY 2021.

Lastly, adjusted gross profit of the Other segment was €(3.0) million in FY 2022, improving from €(7.6) million in FY 2021, reflecting the positive impact of the shutdown of the group's freemium service in some countries and a one-off revenue from a hardware company partnership, partly offset by investments in New Verticals.

Improved marketing efficiency

During the year, Deezer focused on driving B2C marketing efficiencies, which led to a significant reduction of spend in non-core markets. As a result, marketing expenses were down by approximately €17 million (- 23%) in FY 2022 compared to FY 2021. The Group refocused its B2C marketing spend on its core markets, with France, Brazil and Germany representing c.84% of B2C marketing expenses vs. c.66% last year.

As a result of lower marketing expenses, combined with higher adjusted gross profit, the group generated a very strong increase in adjusted gross profit after marketing costs, at €41.5 million in FY 2022 compared to €10.8 million in FY 2021. Accordingly, adjusted gross margin after marketing costs improved to 9.2% from 2.7% in FY 2021.

Adjusted EBITDA

Adjusted EBITDA amounted to €(55.7) million in FY 2022, recording a significant improvement of €8.9 million compared to €(64.6) million in FY 2021, driven by higher adjusted gross profit and lower marketing expenses as a result of the group's strategy to focus on selected key markets, partly offset by higher employee and G&A10 costs (including additional expenses related to the development of New Verticals and the impact of the consolidation of Driift).

As a result, adjusted EBITDA margin improved to (12.4)% in FY 2022 from (16.2)% in FY 2021.

Excluding additional investments totaling c.€9 million in New Verticals and Driift, adjusted EBITDA improved by approximately €18 million compared to FY 2021.

Operating loss (EBIT)

Operating loss totaled €(166.7) million in FY 2022 compared to €(120.6) million in FY 2022, mainly reflecting a €54.9 million non-cash listing service charge recognized in 2022 as part of the business combination of Deezer S.A. with I2PO S.A..

Net loss

Net loss amounted to €(168.5) million in FY 2022 compared to €(123.3) million in FY 2021, mostly as a result of the increase in operating loss (impact of a non-cash listing service charge recognized in 2022 as part of the business combination of Deezer S.A. with I2PO S.A.) and a loss from equity affiliates due to the consolidation of Driift.

FREE CASH FLOW AND NET CASH

Free cash flow

In € million FY 2022 FY 2021
Adjusted EBITDA (55.7) (64.6)
Change in working capital requirement 24.4 36.6
Capital expenditure (3.0) (2.0)
Leases11 (6.1) (6.3)
Others (3.1) (11.1)
Free cash flow (43.6) (47.5)

10 General and administrative expenses.

11 Including repayment of lease liabilities and net interest paid (including finance leases).

The group recorded a negative free cash flow of €(43.6) million in FY 2022 compared to €(47.5) million in FY 2021. This change reflected the improvement in adjusted EBITDA loss, slightly offset by lower generation of working capital as compared to FY 2021.

Net cash

In € million 31 Dec. 2022 31 Dec. 2021
Cash and cash equivalents 113.6 35.1
Financial debt (28.3) (25.1)
Net cash 85.3 10.0

Cash and cash equivalents amounted to €113.6 million as at 31 December 2022 compared to €35.1 million as at 31 December 2021, driven by funds raised as part of Deezer's public listing. In July 2022, Deezer S.A. completed a business combination with I2PO S.A.. The group received €143 million of cash allowing it to execute on its business plan until 2025.

Financial debt totaled €28.3 million as at 31 December 2022 compared to €25.1 million as at 31 December 2021, reflecting state-guaranteed loans and related accrued interests.

As a result, the Group's net cash was €85.3 million as at 31 December 2022 compared to €10.0 million as at 31 December 2021.

***

2023 PRIORITIES AND OUTLOOK

With respect to 2023, in order to mitigate execution risks in the current market conditions and secure its path to profitability by 2025, Deezer has decided to prioritize profitability, while still delivering double-digit revenue growth compared to 2022.

In 2023, the group will continue to execute on its profitable growth strategy with the following priorities:

  • New feature development in the product to fuel differentiation and further monetization;
  • Further acceleration of profitable B2B expansion on the back of recently announced partnerships such as Sonos (US), RTL (Germany) and DAZN (Italy);
  • Ramp-up of New Verticals to reach breakeven as of H2 and drive profitability improvement;
  • Strict management of cost base to keep staff and G&A expenses flat.

Consequently, Deezer expects for 2023:

  • Double-digit revenue growth, in excess of 10% compared to 2022, mainly driven by the further expansion of the B2B segment;
  • A further significant reduction in adjusted EBITDA loss compared to 2022.

Given its focus on profitable growth, Deezer confirms it remains on a path to generate a positive cash flow12 in 2024 and achieve a positive adjusted EBITDA in 2025, while delivering double-digit annual revenue growth over the period.

12 Cash flow pre-funding.

CONFERENCE CALL AND WEBCAST

Jeronimo Folgueira, CEO and Stéphane Rougeot, Deputy CEO and CFO will host a live conference call and webcast for analysts and investors, including a Q&A session, on Wednesday, 1 March 2023 at 9.30 am (Paris time, CET) / 8.30 am (London time, GMT).

Connect to the live webcast by clicking on the following link: https://channel.royalcast.com/landingpage/deezer-en/20230301_1/

Conference call dial-in details:

  • France: +33 (0) 1 7037 7166
  • UK-wide: +44 (0) 33 0551 0200
  • US: +1 786 697 3501

Password: "Deezer" (to be communicated verbally to the operator)

The presentation slides and a replay of the webcast will be made available to the public after the live event and can be consulted in the "Financial information" section on Deezer's IR website at www.deezerinvestors.com.

FINANCIAL CALENDAR

  • 24 April 2023: Q1 2023 Revenue (press release to be published after market close)
  • 2 August 2023: H1 2023 Results (press release to be published after market close)
  • 26 October 2023: Q3 2023 Revenue (press release to be published after market close)

FORWARD LOOKING STATEMENTS

This press release contains certain forward-looking statements, which shall not be considered as historical facts. These statements include projections and estimates, as well as their underlying assumptions, statements regarding plans, objectives, intentions and expectations with respect to future financial results, events, operations, future services, product development and potential, or future performance.

In some cases, you can identify forward-looking statements by words such as "could," "should," "may," "expects," "anticipates," "believes," "intends," "estimates," "aims," "targets," or similar words. Although the management of Deezer believes that these forward-looking statements are reasonably made, investors should be aware that these forward-looking statements are subject to numerous risks and uncertainties, many of which are difficult to predict and generally beyond Deezer's control that may cause actual results, performance or achievements to be materially different from any future results, performance or achievement expressed or implied by these forward-looking statements. In particular, the expectations of Deezer could be affected by, among other things, risks and uncertainties developed or identified in any public documents filed by Deezer with the French financial market authority (the Autorité des marchés financiers – the "AMF"), included those listed in the prospectus approved by the AMF on June 15, 2022 under number 22-216. Deezer undertakes no obligation to publicly update any forwardlooking information or statements, subject however to applicable regulations, in particular articles 223-1 et seq. of the AMF General Regulation.

***

ABOUT DEEZER

Deezer is one of the largest independent music streaming platforms in the world, with more than 90 million tracks available in 180 countries, providing access to lossless HiFi audio, innovative recommendation technology and industry defining features. As the home of music, Deezer brings artists and fans together on a scalable and global platform, to unlock the full potential of music through technology. Founded in 2007 in Paris, Deezer is now a global company with a team of over 600 people based in France, Germany, UK, Brazil and the US, all brought together by their passion for music, technology and innovation. Deezer is listed on the professional segment of the Euronext Paris regulated market (Ticker: DEEZR. ISIN: FR001400AYG6) and is also part of the newly created Euronext Tech Leaders segment, dedicated to European high-growth tech companies, and its associated index.

CONTACTS

Investor Relations
Laurent Sfaxi +33 6 72 06 23 05 [email protected]
Media
Jesper Wendel +33 6 79 35 37 17 [email protected]

APPENDICES

Q4 2022 KEY FIGURES

Revenue breakdown by segment

In € million Q4 2022 Q4 2021 Change (%) Chg. at constant FX
Total revenue 116.6 103.0 +13.2% +11.3%
B2C 82.4 73.0 +12.8% +11.7%
B2B 30.4 27.1 +12.3% +8.4%
Other 3.7 2.8 +31.3% +27.1%

Revenue breakdown by geography

In € million Q4 2022 Q4 2021 Change (%) Chg. at constant FX
Total revenue 116.6 103.0 +13.2% +11.3%
France 71.1 61.8 +15.1% +15.1%
Rest of World 45.4 41.2 +10.3% +5.5%

Performance indicators

Q4 2022 Q4 2021 Change (%)
Total subscribers(1) 9.4 9.6 (2.2)%
B2C 5.6 5.7 (0.1)%
o/w France 3.5 3.2 +8.1%
o/w Rest of World 2.2 2.4 (11.0)%
B2B 3.8 4.0 (5.1)%
ARPU (in €) 4.1 3.6 +16.0%
B2C 4.9 4.3 +14.2%
B2B 2.7 2.3 +17.2%

(1) As of 31 December, in million

RECONCILIATION OF NON-IFRS FINANCIAL INDICATORS

Adjusted gross profit

In € million FY 2022 FY 2021
Gross profit 65.1 48.5
Onerous contract depreciation - 7.6
License agreements non-recurring expenses 32.9 28.0
Adjusted gross profit 98.0 84.1

Adjusted EBITDA

In € million FY 2022 FY 2021
Operating loss (166.7) (120.6)
Gross profit adjustments 32.9 35.6
Depreciation and amortization 8.7 11.9
Share-based expenses 68.6 10.2
Other non-recurring expenses 0.9 (1.6)
Adjusted EBITDA (55.7) (64.6)

CONSOLIDATED STATEMENT OF INCOME

Twelve months ended 31 December
(in thousands of euros) 2022 2021
Revenue 451,199 400,019
Cost of revenue (386,103) (351,490)
Gross Profit 65,095 48,529
Product and development (34,025) (25,620)
Sales and marketing (75,973) (94,702)
General and administrative (121,843) (48,761)
Operating loss (166,746) (120,554)
Finance income 4,319 1,526
Finance costs (3,685) (2,304)
Financial result - Net 634 (778)
Loss before income tax (166,112) (121,332)
Income tax expense (997) (72)
Share of loss of equity affiliates (1,368) (1,854)
Net loss for the period (168,477) (123,258)
Of which attributable to owners of the parent (167,702) (123,258)
Non-controlling interests (775) 0
Net loss per share attributable to owners of the parent
Basic (1.55) (1.33)
Diluted (1.55) (1.33)
Weighted-average ordinary shares
Basic 108,475,324 92,929,080
Diluted 108,475,324 92,929,080

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

(in thousands of euros) 31 December 2022 31 December 2021
Assets
Goodwill 15,070 7,487
Intangible assets 524 1,427
Property and equipment 5,881 5,838
Right-of-use assets 21,061 24,663
Investments in equity affiliates - 5,500
Non-current financial assets 5,440 5,321
Other non-current assets 1,705 2,284
Total non-current assets 49,681 52,520
Trade and other receivables 47,713 33,986
Other current assets 23,051 12,877
Cash and cash equivalents 113,610 35,097
Total current assets 184,374 81,960
Total assets 234,055 134,480
Equity and liabilities
Share capital 1,211 944
Share premium 483,976 368,471
Consolidated reserves (320) -
Treasury shares (501,852) (463,490)
Net loss (167,702) (123,258)
Equity attributable to owners of the parent (184,687) (217,333)
Non-controlling interest reserves 2,866 -
Total equity (181,821) (217,333)
Provision for employee benefits 692 1,043
Lease liabilities 19,040 21,454
Financial liabilities 23,288 25,000
Total non-current liabilities 43,020 47,497
Provisions 16,018 11,585
Lease liabilities 4,060 5,001
Financial liabilities 4,988 112
Trade payables and related accrued expenses 283,373 235,552
Tax and employee-related liabilities 37,990 32,870
Deferred revenue 23,193 16,960
Other liabilities 3,234 2,236
Total current liabilities 372,856 304,316
Total liabilities 415,876 351,813
Total equity and liabilities 234,055 134,480

CONSOLIDATED STATEMENT OF CASH FLOWS

Twelve months ended 31 December
(in thousands of euros) 2022 2021
Operating activities
Net loss (168,477) (123,258)
Adjustments for: -
- Depreciation and amortization (excluding those related to current
assets)
8,780 11,854
- Provisions 4,649 6,933
- Share-based compensation expense 88,235 32,165
- Gains and losses on disposals (7,449) 1,493
- Share of loss of equity affiliates (net of dividends distributed) 360 1,854
- Discounting profits and losses (1,821) 7
- Net debt costs (including interest on lease liabilities) 1,543 631
- Income tax paid 997 72
Changes in working capital: -
- (Increase)/decrease in trade receivables and other assets (20,711) (263)
- Increase/(decrease) in trade and other liabilities 45,122 36,925
Income tax paid (6) (52)
Net cash flows from/(used in) operating activities (48,778) (31,639)
Investing activities
Purchases of property and equipment and intangible assets (3,053) (2,054)
Release of the escrow account and other 274,875 (543)
Proceeds from the disposal of intangible and tangible assets 22 28
Proceeds from the disposal of non-current financial assets 12 240
Impact of changes in the scope of consolidation 7,220 (7,297)
Net cash flows from/(used) in investing activities 279,076 (9,626)
Financing activities
Increase in share capital and share premium (net of costs) 105,165 5,125
Repayments on short-term debt (251,569) -
Repurchases of ordinary shares (390) -
Proceeds from issuance of long-term debt 422 25,000
Repayment of lease liabilities (4,512) (5,773)
Net interest paid (including finance leases) (1,617) (519)
Net cash flows from/(used in) financing activities (152,501) 23,833
Effect of foreign exchange rate changes on cash and cash equivalents 716 89
Change in net cash position 78,513 (17,343)
Cash and cash equivalents at the beginning of the period 35,097 52,440
Cash and cash equivalents at the end of the period 113,610 35,097
Change in net cash position 78,513 (17,343)

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