0001760854-24-000010 | 6-K | XBRL Viewer

nbx_LitigationExpense

nbx_LitigationExpense

(14,000)

nbx_LitigationExpense

(14,000)

nbx_LitigationExpense

nbx_LitigationExpense

Provision Used And Unused Provision Reversed, Other Provisions

nbx_LitigationExpense

nbx_ProvisionUsedAndUnusedProvisionReversedOtherProvisions

Provision Used And Unused Provision Reversed, Other Provisions

nbx_ProvisionUsedAndUnusedProvisionReversedOtherProvisions

Provision Used And Unused Provision Reversed, Other Provisions

nbx_ProvisionUsedAndUnusedProvisionReversedOtherProvisions

324,000

Provision Used And Unused Provision Reversed, Other Provisions

nbx_ProvisionUsedAndUnusedProvisionReversedOtherProvisions

14,000

Provision Used And Unused Provision Reversed, Other Provisions

nbx_ProvisionUsedAndUnusedProvisionReversedOtherProvisions

337,000

Provision Used And Unused Provision Reversed, Other Provisions

nbx_ProvisionUsedAndUnusedProvisionReversedOtherProvisions

337,000

Debt Restructuring Valuation Impact

nbx_DebtRestructuringValuationImpact

€ (800,000)

Increase (Decrease) Payroll Expense, Percentage

nbx_IncreaseDecreasePayrollExpensePercentage

18.30%

Increase (Decrease) Payroll Expense, Percentage

nbx_IncreaseDecreasePayrollExpensePercentage

19.70%

Disclosure Of Non-current Financial Assets [Text Block]

nbx_DisclosureOfNonCurrentFinancialAssetsTextBlock

Non-current financial assets

The change in non-current financial assets breaks down as follows:


(in thousands of euros)									Security deposits paid
Net book value as of Net book value as of December 31, 2022									291
Additions									16
Decreases									(8)
Transfer									—
Currency translation adjustments									(1)
Net book value as of Net book value as of December 31, 2023									299
Additions									11
Decreases									(2)
Transfer									—
Currency translation adjustments									—
Net book value as of June 30, 2024									308

Disclosure Of Detailed Information About Non-Current Financial Assets [Table Text Block]

nbx_DisclosureOfDetailedInformationAboutNonCurrentFinancialAssetsTableTextBlock

The change in non-current financial assets breaks down as follows:


(in thousands of euros)									Security deposits paid
Net book value as of Net book value as of December 31, 2022									291
Additions									16
Decreases									(8)
Transfer									—
Currency translation adjustments									(1)
Net book value as of Net book value as of December 31, 2023									299
Additions									11
Decreases									(2)
Transfer									—
Currency translation adjustments									—
Net book value as of June 30, 2024									308

Increase (Decrease) Through Impact Of Discounting And Accretion, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfDiscountingAndAccretionLiabilitiesArisingFromFinancingActivities

€ 2,700,000

Increase (Decrease) Through Impact Of Discounting And Accretion, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfDiscountingAndAccretionLiabilitiesArisingFromFinancingActivities

(7,000)

Increase (Decrease) Through Impact Of Discounting And Accretion, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfDiscountingAndAccretionLiabilitiesArisingFromFinancingActivities

(2,000)

Increase (Decrease) Through Impact Of Discounting And Accretion, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfDiscountingAndAccretionLiabilitiesArisingFromFinancingActivities

(10,000)

Increase (Decrease) Through Impact Of Discounting And Accretion, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfDiscountingAndAccretionLiabilitiesArisingFromFinancingActivities

€ (9,000)

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

6,400

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

4,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

3,500

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

62,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

37,500

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

500,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

407,972

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

143,200

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

428,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

60,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

60,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

170,400

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

410,500

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

338,860

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

1,224,780

Increase (Decrease) Through Accumulated Fixed And Variable Interest Expense Accrual, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughAccumulatedFixedAndVariableInterestExpenseAccrualLiabilitiesArisingFromFinancingActivities

€ 15,000

Increase (Decrease) Through Accumulated Fixed And Variable Interest Expense Accrual, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughAccumulatedFixedAndVariableInterestExpenseAccrualLiabilitiesArisingFromFinancingActivities

Increase (Decrease) Through Accumulated Fixed And Variable Interest Expense Accrual, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughAccumulatedFixedAndVariableInterestExpenseAccrualLiabilitiesArisingFromFinancingActivities

Increase (Decrease) Through Accumulated Fixed And Variable Interest Expense Accrual, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughAccumulatedFixedAndVariableInterestExpenseAccrualLiabilitiesArisingFromFinancingActivities

3,691,000

Increase (Decrease) Through Accumulated Fixed And Variable Interest Expense Accrual, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughAccumulatedFixedAndVariableInterestExpenseAccrualLiabilitiesArisingFromFinancingActivities

3,705,000

Increase (Decrease) Through Accumulated Fixed And Variable Interest Expense Accrual, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughAccumulatedFixedAndVariableInterestExpenseAccrualLiabilitiesArisingFromFinancingActivities

19,000

Increase (Decrease) Through Accumulated Fixed And Variable Interest Expense Accrual, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughAccumulatedFixedAndVariableInterestExpenseAccrualLiabilitiesArisingFromFinancingActivities

35,000

Increase (Decrease) Through Accumulated Fixed And Variable Interest Expense Accrual, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughAccumulatedFixedAndVariableInterestExpenseAccrualLiabilitiesArisingFromFinancingActivities

€ 54,000

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

400

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

4,000

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

500

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

50,000

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

24,750

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

500,000

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

369,075

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

38,532

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

345,600

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

60,000

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

60,000

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

139,680

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

389,083

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

318,860

Maximum Number Of Share Options That May Be Subscribed In Share-Based Payment Arrangement

nbx_MaximumNumberOfShareOptionsThatMayBeSubscribedInShareBasedPaymentArrangement

1,224,460

Increase (Decrease) In Shared Based Payments Expenses

nbx_IncreaseDecreaseInSharedBasedPaymentsExpenses

€ 600,000

nbx_DepreciationAmortizationAndProvisionExpenses

682,000

nbx_DepreciationAmortizationAndProvisionExpenses

301,000

nbx_DepreciationAmortizationAndProvisionExpenses

983,000

nbx_DepreciationAmortizationAndProvisionExpenses

583,000

nbx_DepreciationAmortizationAndProvisionExpenses

172,000

Research And Development Expense, Payroll Costs

nbx_DepreciationAmortizationAndProvisionExpenses

754,000

nbx_ResearchAndDevelopmentExpensePayrollCosts

6,199,000

Research And Development Expense, Payroll Costs

nbx_ResearchAndDevelopmentExpensePayrollCosts

€ 5,239,000

Disclosure Of Trade Receivables And Other Current Assets [Text Block]

nbx_DisclosureOfTradeReceivablesAndOtherCurrentAssetsTextBlock

Trade receivables and other current assets

8.1 TRADE RECEIVABLES


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Trade receivables	3,121	905
Trade receivables	3,121	905

As of June 30, 2024, trade receivables balance mainly relates to Janssen revenue not yet collected, which is comprised of product supplies for €1.6 million, technology transfer and technical assistance for €0.7 million, and intellectual property services for €0.5 million.

8.2 OTHER CURRENT ASSETS

Other current assets break down as follows:


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Research tax credit receivable	6,273	3,939
VAT receivable	1,089	1,171
Prepaid expenses	2,269	2,560
Other receivables	1,369	1,418
Other current assets	11,000	9,088

As of June 30, 2024, €2.3 million prepaid expenses mainly relate to research agreements with MD Anderson for €1.3 million as compared to €1.2 million as of December 31, 2023, €0.6 million related to invoices received for third party services beyond the current closing period, mainly related to IT, insurance and other invoices related to annual administrative contracts, and €0.4 million related to purchases of clinical product not yet consumed as of closing date.

Other receivables are approximatively stable and mainly comprised of advance payments to suppliers amounting of €1.1 million as of June 30, 2024, as compared to €1.1 million as of December 31, 2023. Most of these advance

payments have been made to Contract Research Organization (CRO) and to Clinical Services Providers in connection with the execution of the clinical trial NANORAY-312.

Research tax credit

The Company is eligible for the Research Tax Credit - CIR (Crédit d’Impôt Recherche) issued by the French tax authorities.

The change in research tax credit receivables breaks down as follows:


(in thousands of euros)
Receivable as of December 31, 2023			3,939
2024 research tax credit – Nanobiotix S.A. (1)			2,245
2024 research tax credit – Curadigm S.A.S (1)			89

Receivable as of June 30, 2024			6,273

(1) See Note 15 Revenue and other income.

8.3 CONTRACT ASSETS - CURRENT


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Contract assets - Current	—	2,062
Contract assets - Current	—	2,062

The balance of contract assets - current, amounting to €2.1 million as of December 31, 2023 was associated with revenue recognized from the first milestone under IFRS 15 following the Janssen Agreement. As Janssen executed the payment in May 2024, there no longer are any contract assets at the end of June 2024.

Disclosure Of Detailed Information About Trade Receivables Explanatory [Table Text Block]

nbx_DisclosureOfDetailedInformationAboutTradeReceivablesExplanatoryTableTextBlock


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Trade receivables	3,121	905
Trade receivables	3,121	905

Research And Development Expense, Sub-Contracting And Other Expenses

nbx_ResearchAndDevelopmentExpenseSubContractingAndOtherExpenses

€ 15,105,000

Research And Development Expense, Sub-Contracting And Other Expenses

nbx_ResearchAndDevelopmentExpenseSubContractingAndOtherExpenses

€ 11,982,000

Anti-Dilutive Securities Excluded From Calculation Of Earnings Per Share

nbx_AntiDilutiveSecuritiesExcludedFromCalculationOfEarningsPerShare

10,257,478

Underwriting Agreement, Maximum Number Of Shares Issued

nbx_UnderwritingAgreementMaximumNumberOfSharesIssued

5,200,000

Disclosure Of Detailed Information About Employee Benefits Explanatory [Table Text Block]

nbx_DisclosureOfDetailedInformationAboutEmployeeBenefitsExplanatoryTableTextBlock


	For the six-month period ended June 30,
(in thousands of euros)	2024	2023
Wages and salaries	(7,238)	(6,814)
Payroll taxes	(3,324)	(2,338)
Share-based payments	(1,940)	(1,349)
Retirement benefit obligations	(33)	(33)
Total payroll costs	(12,535)	(10,534)
Average headcount	105	98
End-of-period headcount	110	101

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

500,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

450,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

450,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

450,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

450,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

450,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

450,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

450,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

200,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

100,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

100,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

100,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

140,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

140,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

500,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

650,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

850,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

850,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

1,200,000

Number Of Other Equity Instruments Authorised In Share-Based Payment Arrangement

nbx_NumberOfOtherEquityInstrumentsAuthorisedInShareBasedPaymentArrangement

1,200,000

Disclosure Of Detailed Information About Research And Development Expense Explanatory [Table Text Block]

nbx_DisclosureOfDetailedInformationAboutResearchAndDevelopmentExpenseExplanatoryTableTextBlock


	For the six-month period ended June 30,
(in thousands of euros)	2024	2023
Purchases, sub-contracting and other expenses	(15,105)	(11,982)
Payroll costs (including share-based payments)	(6,199)	(5,239)
Depreciation, amortization and provision expenses(1)	(682)	(583)
Total research and development expenses	(21,987)	(17,805)

(1)see Note 16.4 Depreciation, amortization and provision expenses

Increase (Decrease) In Social Tax

nbx_IncreaseDecreaseInSocialTax

€ 400,000

Disclosure Of Detailed Information About Other Current Assets Explanatory [Table Text Block]

nbx_DisclosureOfDetailedInformationAboutOtherCurrentAssetsExplanatoryTableTextBlock

Other current assets break down as follows:


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Research tax credit receivable	6,273	3,939
VAT receivable	1,089	1,171
Prepaid expenses	2,269	2,560
Other receivables	1,369	1,418
Other current assets	11,000	9,088

Selling General And Administrative Expense, Purchases, Fees And Other Expense

nbx_SellingGeneralAndAdministrativeExpensePurchasesFeesAndOtherExpense

€ 4,183,000

Selling General And Administrative Expense, Purchases, Fees And Other Expense

nbx_SellingGeneralAndAdministrativeExpensePurchasesFeesAndOtherExpense

5,398,000

Total Financial Liabilities Including Trade Payables And Other Payables

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayables

44,168,000

Total Financial Liabilities Including Trade Payables And Other Payables

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayables

44,168,000

Total Financial Liabilities Including Trade Payables And Other Payables

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayables

5,000,000

Total Financial Liabilities Including Trade Payables And Other Payables

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayables

5,000,000

Total Financial Liabilities Including Trade Payables And Other Payables

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayables

19,139,000

Total Financial Liabilities Including Trade Payables And Other Payables

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayables

19,139,000

Total Financial Liabilities Including Trade Payables And Other Payables

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayables

68,307,000

Total Financial Liabilities Including Trade Payables And Other Payables

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayables

68,307,000

Total Financial Liabilities Including Trade Payables And Other Payables, At Fair Value

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayablesAtFairValue

42,677,000

Total Financial Liabilities Including Trade Payables And Other Payables, At Fair Value

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayablesAtFairValue

5,006,000

Total Financial Liabilities Including Trade Payables And Other Payables, At Fair Value

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayablesAtFairValue

19,139,000

Total Financial Liabilities Including Trade Payables And Other Payables, At Fair Value

nbx_TotalFinancialLiabilitiesIncludingTradePayablesAndOtherPayablesAtFairValue

66,822,000

Increase (Decrease) Through Subscription Of Warrants And Attribution Of Free Shares, Equity

nbx_IncreaseDecreaseThroughSubscriptionOfWarrantsAndAttributionOfFreeSharesEquity

Increase (Decrease) Through Subscription Of Warrants And Attribution Of Free Shares, Equity

nbx_IncreaseDecreaseThroughSubscriptionOfWarrantsAndAttributionOfFreeSharesEquity

(26,000)

Increase (Decrease) Through Subscription Of Warrants And Attribution Of Free Shares, Equity

nbx_IncreaseDecreaseThroughSubscriptionOfWarrantsAndAttributionOfFreeSharesEquity

26,000

Increase (Decrease) Through Subscription Of Warrants And Attribution Of Free Shares, Equity

nbx_IncreaseDecreaseThroughSubscriptionOfWarrantsAndAttributionOfFreeSharesEquity

€ 0

Borrowing, Percentage Of State-Guaranteed Loan

nbx_BorrowingPercentageOfStateGuaranteedLoan

0.90

Number Of Loans

nbx_NumberOfLoans

Number Of Loans

nbx_NumberOfLoans

Borrowing, Maturity Term

nbx_BorrowingMaturityTerm

6 years

Borrowing, Maturity Term

nbx_BorrowingMaturityTerm

5 years

Borrowing, Maturity Term

nbx_BorrowingMaturityTerm

5 years

Borrowing, Deferment Period

nbx_BorrowingDefermentPeriod

1 year

Borrowing, Deferment Period

nbx_BorrowingDefermentPeriod

1 year

Selling General And Administrative Expense, Payroll Costs

nbx_SellingGeneralAndAdministrativeExpensePayrollCosts

€ 6,336,000

Selling General And Administrative Expense, Payroll Costs

nbx_SellingGeneralAndAdministrativeExpensePayrollCosts

€ 5,295,000

Borrowing, Guarantee Fee

nbx_BorrowingGuaranteeFee

1.61%

Borrowing, Number Of Quarterly Installments

nbx_BorrowingNumberOfQuarterlyInstallments

Disclosure Of Other Operating Income (Expense) [Table Text Block]

nbx_DisclosureOfOtherOperatingIncomeExpenseTableTextBlock


	For the six-month period ended June 30,
(in thousands of euros)	2024	2023

Contract termination indemnities	—	(46)
Other non recurring expenses	(137)	—

Other non recurring income	3	52
Total other operating income and expenses	(134)	6

Contract Termination Indemnities

nbx_ContractTerminationIndemnities

€ 0

Contract Termination Indemnities

nbx_ContractTerminationIndemnities

46,000

Borrowings, Cumulative Milestone Prepayment Amount

nbx_BorrowingsCumulativeMilestonePrepaymentAmount

€ 100,000,000

Number Of Tranches, Borrowings

nbx_NumberOfTranchesBorrowings

Consolidated Forecasted Sales, Period

nbx_ConsolidatedForecastedSalesPeriod

6 years

Other Nonrecurring Expenses

nbx_OtherNonrecurringExpenses

€ 137,000

Other Nonrecurring Expenses

nbx_OtherNonrecurringExpenses

Estimated Royalty Payments

nbx_EstimatedRoyaltyPayments

€ 46,900,000

Disclosure Of Trade Payables And Other Current Liabilities [Text Block]

nbx_DisclosureOfTradePayablesAndOtherCurrentLiabilitiesTextBlock

Trade payables and other current liabilities

13.1 TRADE AND OTHER PAYABLES


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Fixed assets payables	—	173
Accrued expenses - clinical trials	14,373	11,369
Other trade payables	4,766	6,695
Total trade and other payables	19,139	18,237

Trade payables are not discounted, as none of the amounts has a maturity date above one year.

The €3.0 million increase of accrued expenses in clinical studies is mainly related to progress of 312 study involving CRO services not invoiced yet (€3.0 million). Accruals related to NANORAY-1100 study remain stable further to change of costs estimate methodology from €3.4 million as per December 31, 2023 to €3.5 million as per june 30, 2024 (see note 3.2 clinical trial studies).

The €1.9 million decrease of other trade payables is mainly due to services provided by our CRO for the NANORAY-312 study, whose debt decreased from €2.6 million as of December 31, 2023 to €0.5 million as of June 30, 2024 due to the settlement of invoices that had reached their due date.

Fixed Assets Payables amounting to €0.2 million at the end of December 2023 related to the purchase of a reactor for the laboratory in Paris.

13.2 OTHER CURRENT LIABILITIES


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Tax liabilities	716	451
Payroll tax and other payroll liabilities	5,813	6,928
Other payables	743	247
Other current liabilities	7,271	7,627

Payroll tax and other payroll liabilities primarily consist of payroll taxes and social charges, namely the employer withholdings relating to free shares, as well as accrued bonuses, vacation day accruals and related social charges. Payroll tax and other payroll liabilities have decreased by €1.1 million during the first half of 2024, mainly due to the payment in the first half of bonuses payable accrued at the previous year-end for €1 million.

The other payables have increased in other debts mainly explained by the prepayment invoiced to Janssen in connection with batches supplies for €0.5 million which Janssen has paid in advance.

13.3 DEFERRED REVENUES AND CONTRACT LIABILITIES

Current contract liabilities


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Deferred income	106	128
Contract liabilities - Current	24,381	18,100
Deferred income and current contract liabilities	24,487	18,228

Deferred revenues and contract liabilities as of June 30, 2024, mainly consists of current contract liabilities related to the unrecognized revenue of €6.3 million under the Janssen agreement, which will be recognized overtime according to the completion of R&D services in the future, in accordance with IFRS 15 and LianBio upfront payment of €18.1 million accounted for in accordance with IFRS 15 (See Note 15 Revenues and other income).

The amount of LianBio contract liability has not changed during the six months ended June 30, 2024; however, it had been increased by €1.6 million from €16.5 million as of December 31, 2022, up to €18.1 million as of December 31, 2023, due to the fair value revaluation that took place further to the novation agreement signed in December 2023 relating to the Asia Licensing Agreement. The initial payment received in 2021 from LianBio was €16.5 million.

Non current contract liabilities


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Non-current contract liabilities	7,411	—
Non-current contract liabilities	7,411	—

Non-current contract liabilities as of June 30, 2024, mainly consists of non-current contract liabilities related to the unrecognized revenue of €7.4 million under the Janssen agreement, which will be recognized overtime according to the completion of R&D services in the future, in accordance with IFRS 15.

Disclosur Of Disaggregation Of Revenues And Other Income [Table Text Block]

nbx_DisclosurOfDisaggregationOfRevenuesAndOtherIncomeTableTextBlock

The following table summarizes the Company’s revenue and other income per category for the six-month period ended June 30, 2024 and 2023:


	For the six-month period ended June 30,
(in thousands of euros)	2024	2023
Services	3,787	—
Other sales	2,376	—
Total revenue	6,163	—
Research tax credit	2,334	1,604
Subsidies	36	202
Other	756	1,487
Total other income	3,126	3,293
Total revenue and other income	9,289	3,293

Other Nonrecurrings Income

nbx_OtherNonrecurringsIncome

€ 3,000

Other Nonrecurrings Income

nbx_OtherNonrecurringsIncome

€ 52,000

Disclosure Of Detailed Information About Trade And Other Payables Explanatory [Table Text Block]

nbx_DisclosureOfDetailedInformationAboutTradeAndOtherPayablesExplanatoryTableTextBlock


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Fixed assets payables	—	173
Accrued expenses - clinical trials	14,373	11,369
Other trade payables	4,766	6,695
Total trade and other payables	19,139	18,237

Increase (Decrease) Through Accumulated Variable Interest Expense Accrual, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughAccumulatedVariableInterestExpenseAccrualLiabilitiesArisingFromFinancingActivities

€ 0

Disclosure Of Changes In Research Tax Credit Receivables [Table Text Block]

nbx_DisclosureOfChangesInResearchTaxCreditReceivablesTableTextBlock

The change in research tax credit receivables breaks down as follows:


(in thousands of euros)
Receivable as of December 31, 2023			3,939
2024 research tax credit – Nanobiotix S.A. (1)			2,245
2024 research tax credit – Curadigm S.A.S (1)			89

Receivable as of June 30, 2024			6,273

(1) See Note 15 Revenue and other income.

Royalties Agreement, Period

nbx_RoyaltiesAgreementPeriod

6 years

Research And Development, Tax Credit

nbx_ResearchAndDevelopmentTaxCredit

€ 2,334,000

Research And Development, Tax Credit

nbx_ResearchAndDevelopmentTaxCredit

1,604,000

Research And Development, Tax Credit

nbx_ResearchAndDevelopmentTaxCredit

1,600,000

Borrowings, Milestone Payment Contigency

nbx_BorrowingsMilestonePaymentContigency

€ 20,000,000

Number of Installment Payments

nbx_NumberOfInstallmentPayments

Milestones Payment

nbx_MilestonesPayment

€ 200,000

Disclosure Of Number And Weighted Average Remaining Contractual Life Of outstanding other equity Instruments [Table Text Block]

nbx_DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingOtherEquityInstrumentsTableTextBlock

The number of stock options, founders’ warrants, warrants and free shares outstanding on June 30, 2024 and their main characteristics, are detailed below:

Founders’ warrants outstanding as at June 30, 2024


	BSPCE 08-2013	BSPCE 09-2014	BSPCE 2015-1	BSPCE 2015-3	BSPCE 2016 O	BSPCE 2016 P	BSPCE 2017 O	BSCPE 2017
Date of the shareholders' meeting	28-Jun-13	18-Jun-14	18-Jun-14	18-Jun-14	25-Jun-15	25-Jun-15	23-Jun-16	23-Jun-16
Date of grant by the Executive Board	28-Aug-13	16-Sep-14	10-Feb-15	10-Jun-15	2-Feb-16	2-Feb-16	7-Jan-17	7-Jan-17
Total number of BSPCEs authorized	500,000	450,000	450,000	450,000	450,000	450,000	450,000	450,000
Total number of BSPCEs granted	50,000	97,200	71,650	53,050	126,400	129,250	117,650	80,000
Total number of shares to which the BSPCE were likely to give right on the date of their grant	50,000	97,200	71,650	53,050	126,400	129,250	117,650	80,000
the number of which that may be subscribed by corporate officers:	—	21,000	24,000	—	23,500	23,500	26,400	32,000
the number that can be subscribed by Laurent LEVY	—	21,000	24,000	—	23,500	23,500	26,400	32,000
Number of beneficiaries who are not corporate officers	1	30	13	42	43	50	42	3
Starting date for the exercise of the BSPCE	08/28/13	09/16/15	02/10/2016	06/10/2016	02/02/2017	02/02/2016	01/07/2017	01/07/2017
BSPCE expiry date	08/28/23	09/16/24	02/10/2025	06/10/2025	02/02/2026	02/02/2026	01/07/2027	01/07/2027
BSPCE exercise price	€5.92	€18.68	€18.57	€20.28	€14.46	€14.46	€15.93	€15.93
Number of shares subscribed as of June 30, 2024	—	—	—	—	333	—	—	—
Total number of BSPCEs lapsed or cancelled as of June 30, 2024	50,000	11,450	3,550	24,650	28,200	30,100	19,550	—
Total number of BSPCEs outstanding as of June 30, 2024	—	85,750	68,100	28,400	97,867	99,150	98,100	80,000
Total number of shares available for subscription as of June 30, 2024	—	85,750	68,100	28,400	97,867	99,150	98,100	80,000
Maximum total number of shares that may be subscribed for upon exercise of all outstanding BSPCEs (assuming that all the conditions for the exercise of the related BSPCEs are met)	—	85,750	68,100	28,400	97,867	99,150	98,100	80,000

Warrants outstanding as at June 30, 2024


	BSA 2013	BSA 2014	BSA 2015-1	BSA 2015-2 (a)	BSA 2018-2	BSA 2019-1	BSA 2020	BSA 2021 (a)
Date of the shareholders’ meeting	4-May-12	18-Jun-14	18-Jun-14	18-Jun-14	23-May-18	23-May-18	11-Apr-19	30-Nov-20
Date of grant by the Executive Board	10-Apr-13	16-Sep-14	10-Feb-15	25-Jun-15	27-Jul-18	29-Mar-19	17-Mar-20	20-Apr-21
Maximum number of BSAs authorized	200,000	100,000	100,000	100,000	140,000	140,000	500,000	650,000
Total number of BSAs granted	10,000	14,000	26,000	64,000	5,820	18,000	18,000	48,103
Number of shares to which the BSA were likely to give right on the date of their grant	10,000	14,000	26,000	64,000	5,820	18,000	18,000	48,103
including the total number of shares that may subscribed by the corporate officers of the Company	—	8,000	15,000	—	—	12,700	14,024	—
Relevant officers:
Anne-Marie GRAFFIN	—	—	5,000	—	—	2,900	3,843	—
Enno SPILLNER	—	—	3,000	—	—	4,000	3,829	—
Alain HERRERA	—	4,000	5,000	—	—	2,900	3,195	—
Gary PHILLIPS	—	—	—	—	—	—	—	—
Christophe DOUAT (observer)	—	4,000	2,000	—	—	2,900	3,157	—
Number of beneficiaries who are not corporate officers	1	1	2	1	1	1	1	1
Starting date for the exercise of the BSA	04/30/2014	09/16/2014	02/10/2015	06/25/2015	07/27/18	03/29/19	03/17/20	04/20/21
BSA expiry date (6)	04/10/2023	09/16/2024	02/10/2025	06/25/2025	07/27/28	03/29/29	03/17/30	04/20/31
BSA issue price	€2.50	€4.87	€4.87	€5.00	€2.36	€1.15	€0.29	€2.95
Exercise price per BSA	€6.37	€17.67	€17.67	€19.54	€16.10	€11.66	€6.59	€13.47
Number of shares subscribed as of June 30, 2024	—	—	—	—	—	—	—	—
Total number of forfeited or cancelled BSAs as of June 30, 2024	10,000	4,000	5,000	—	—	—	—	33,672
Total number of BSAs outstanding as of June 30, 2024	—	10,000	21,000	64,000	5,820	18,000	18,000	14,431
Total number of shares available for subscription as of June 30, 2024 (considering the conditions of exercise of the BSAs)	—	—	—	—	—	—	—	—
Maximum total number of shares that may be subscribed for upon exercise of all outstanding BSAs (assuming that all the conditions for the exercise of said BSAs are met)	—	10,000	21,000	64,000	5,820	18,000	18,000	14,431

Free shares outstanding as at June 30, 2024


	AGA 2021	AGA 2022	AGA 2023 - P1	AGA 2023 - P2
Date of the shareholders’ meeting	30-Nov-20	20-Apr-21	27-Jun-23	27-Jun-23
Date of grant by the Executive Board	20-Apr-21	22-Jun-22	27-Jun-23	27-Jun-23
Total number of AGAs authorized	850,000	850,000	1,200,000	1,200,000
Total number of AGAs granted	362,515	300,039	427,110	439,210
Total number of shares to which the AGAs were likely to give right on the date of their grant	362,515	300,039	427,110	439,210
including the number that can be subscribed by corporate officers:	270,000	245,000	298,860	293,470
the number that can be subscribed by Laurent LEVY	180,000	150,000	200,116	200,116
the number that can be subscribed by Anne-Juliette HERMANT	90,000	35,000	33,354	33,354
the number that can be subscribed by Bart VAN RHIJN	—	60,000	65,390	65,390
Number of beneficiaries who are not corporate officers	79	79	88	87
Date of acquisition (end of the acquisition period)	04/20/23	06/22/24	06/27/25	06/27/25
Number of shares subscribed as of June 30, 2024	354,510	293,523	—	—
Total number of AGAs lapsed or cancelled as of June 30, 2024	8,005	6,516	30,700	11,700
Total number of AGAs outstanding as of June 30, 2024	—	—	396,410	427,510
Total number of shares that may be subscribed	—	—	396,410	427,510
Duration of the holding period	1 year	1 year	1 year	1 year


	BSPCE	BSA	OSA	AGA	Total
Total number of shares underlying grants outstanding as of June 30, 2024	557,367	151,251	3,524,940	823,920	5,057,478

Selling General And Administrative Expense, Depreciation, Amortization And Provision Expense

nbx_SellingGeneralAndAdministrativeExpenseDepreciationAmortizationAndProvisionExpense

€ 301,000

Selling General And Administrative Expense, Depreciation, Amortization And Provision Expense

nbx_SellingGeneralAndAdministrativeExpenseDepreciationAmortizationAndProvisionExpense

172,000

Adjustments For Increase (Decrease) In Accrued Expenses

nbx_AdjustmentsForIncreaseDecreaseInAccruedExpenses

3,000,000

Increase (Decrease) In Outstanding Loans

nbx_IncreaseDecreaseInOutstandingLoans

€ 500,000

Vesting Requirements For Share-Based Payment Arrangement, Holding Period

nbx_VestingRequirementsForShareBasedPaymentArrangementHoldingPeriod

1 year

Vesting Requirements For Share-Based Payment Arrangement, Holding Period

nbx_VestingRequirementsForShareBasedPaymentArrangementHoldingPeriod

1 year

Vesting Requirements For Share-Based Payment Arrangement, Holding Period

nbx_VestingRequirementsForShareBasedPaymentArrangementHoldingPeriod

1 year

Vesting Requirements For Share-Based Payment Arrangement, Holding Period

nbx_VestingRequirementsForShareBasedPaymentArrangementHoldingPeriod

1 year

Increase (Decrease) In Other Current Payables

nbx_IncreaseDecreaseInOtherCurrentPayables

€ (1,900,000)

Increase (Decrease) Through Impact Of Debt Discounting Effect, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfDebtDiscountingEffectLiabilitiesArisingFromFinancingActivities

10,800,000

Increase (Decrease) Related To Adjustments For Income Forecast Projections

nbx_IncreaseDecreaseRelatedToAdjustmentsForIncomeForecastProjections

€ 13,500,000

Disclosure Of Significant Transactions [Text Block]

nbx_DisclosureOfSignificantTransactionsTextBlock

Significant transactions

The significant transactions are those described in the financial statements prepared in accordance with IFRS for the year ended December 31, 2023, except regarding the Equity line agreement which has expired on September 15, 2024 as described in the Note 23 — Subsequent events.

Detailed Information About Other Current Liabilities Explanatory [Table Text Block]

nbx_DetailedInformationAboutOtherCurrentLiabilitiesExplanatoryTableTextBlock


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Tax liabilities	716	451
Payroll tax and other payroll liabilities	5,813	6,928
Other payables	743	247
Other current liabilities	7,271	7,627

Actuarial Assumption Of Social Security Contribution Rates

nbx_ActuarialAssumptionOfSocialSecurityContributionRates

45.00%

Actuarial Assumption Of Social Security Contribution Rates

nbx_ActuarialAssumptionOfSocialSecurityContributionRates

45.00%

Cash Flow From Operating Activities After Tax And Before Change In Working Capital Requirement

nbx_CashFlowFromOperatingActivitiesAfterTaxAndBeforeChangeInWorkingCapitalRequirement

€ (18,084,000)

Cash Flow From Operating Activities After Tax And Before Change In Working Capital Requirement

nbx_CashFlowFromOperatingActivitiesAfterTaxAndBeforeChangeInWorkingCapitalRequirement

€ (22,953,000)

Number Of Preceding Trading Days Taken Into Account In The Determination Of The Share Price On The Grant Date

nbx_NumberOfPrecedingTradingDaysTakenIntoAccountInTheDeterminationOfTheSharePriceOnTheGrantDate

20 days

Other Miscellaneous Current Liabilities

nbx_OtherMiscellaneousCurrentLiabilities

€ 743,000

Other Miscellaneous Current Liabilities

nbx_OtherMiscellaneousCurrentLiabilities

247,000

Increase (Decrease) Through Impact Of Accretion, Discounting and Catch-up, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfAccretionDiscountingAndCatchUpLiabilitiesArisingFromFinancingActivities

6,000

Increase (Decrease) Through Impact Of Accretion, Discounting and Catch-up, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfAccretionDiscountingAndCatchUpLiabilitiesArisingFromFinancingActivities

Increase (Decrease) Through Impact Of Accretion, Discounting and Catch-up, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfAccretionDiscountingAndCatchUpLiabilitiesArisingFromFinancingActivities

10,000

Increase (Decrease) Through Impact Of Accretion, Discounting and Catch-up, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfAccretionDiscountingAndCatchUpLiabilitiesArisingFromFinancingActivities

(2,722,000)

Increase (Decrease) Through Impact Of Accretion, Discounting and Catch-up, Liabilities Arising From Financing Activities

nbx_IncreaseDecreaseThroughImpactOfAccretionDiscountingAndCatchUpLiabilitiesArisingFromFinancingActivities

(2,705,000)

Adjustments For Decrease (Increase) In Receivables From Taxes Other Than Income Tax

nbx_AdjustmentsForDecreaseIncreaseInReceivablesFromTaxesOtherThanIncomeTax

Adjustments For Decrease (Increase) In Receivables From Taxes Other Than Income Tax

nbx_AdjustmentsForDecreaseIncreaseInReceivablesFromTaxesOtherThanIncomeTax

207,000

Adjustments For Decrease (Increase) In Other Receivables

nbx_AdjustmentsForDecreaseIncreaseInOtherReceivables

157,000

Adjustments For Decrease (Increase) In Other Receivables

nbx_AdjustmentsForDecreaseIncreaseInOtherReceivables

€ (290,000)

Increase (Decrease) In Employee Benefit Expense, Percentage

nbx_IncreaseDecreaseInEmployeeBenefitExpensePercentage

15.00%

Increase (Decrease) In Employee Benefit Expense

nbx_IncreaseDecreaseInEmployeeBenefitExpense

€ 1,400,000

Increase (Decrease) In Payables On Social Security And Taxes Other Than Income Tax, Current

nbx_IncreaseDecreaseInPayablesOnSocialSecurityAndTaxesOtherThanIncomeTaxCurrent

€ (1,100,000)

Actuarial Assumption Of Expected Average Rates Of Staff Turnover

nbx_ActuarialAssumptionOfExpectedAverageRatesOfStaffTurnover

8.40%

Actuarial Assumption Of Expected Average Rates Of Staff Turnover

nbx_ActuarialAssumptionOfExpectedAverageRatesOfStaffTurnover

8.40%

Increase (Decrease) In Other Debts Relating Supply Batches

nbx_IncreaseDecreaseInOtherDebtsRelatingSupplyBatches

€ 500,000

Increase (Decrease) In Purchases, Fees, And Other Expenses

nbx_IncreaseDecreaseInPurchasesFeesAndOtherExpenses

(1,200,000)

Increase (Decrease) In Bonus Accrual

nbx_IncreaseDecreaseInBonusAccrual

€ (1,000,000)

Detailed Information About Deferred Income And Contract Liabilities [Table Text Block]

nbx_DetailedInformationAboutDeferredIncomeAndContractLiabilitiesTableTextBlock


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Deferred income	106	128
Contract liabilities - Current	24,381	18,100
Deferred income and current contract liabilities	24,487	18,228


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Non-current contract liabilities	7,411	—
Non-current contract liabilities	7,411	—

Disclosure Of Detailed Information About Depreciation, Amortization And Provision Expenses [Table Text Block]

nbx_DisclosureOfDetailedInformationAboutDepreciationAmortizationAndProvisionExpensesTableTextBlock

Depreciation, amortization and provision expenses by function are detailed as follows:


	For the six month period ended June 30, 2024
(in thousands of euros)	R&D	SG&A	Total
Amortization expense of intangible assets	(1)	—	(2)
Amortization expense of tangible assets	(621)	(164)	(785)
Litigations	—	14	14
Provision for charges	(60)	(150)	(210)
Reversal of provision for charges	—	—	—
Total depreciation, amortization and provision expenses	(682)	(301)	(983)


	For the six month period ended June 30, 2023
(in thousands of euros)	R&D	SG&A	Total
Amortization expense of intangible assets	—	—	—
Amortization expense of tangible assets	(579)	(162)	(740)
Litigations	—	—	—
Provision for charges	(4)	(10)	(14)
Reversal of provision for disputes	—	—	—
Total depreciation, amortization and provision expenses	(583)	(172)	(754)

Disclosure Of Financial Liabilities [Text Block]

nbx_DisclosureOfFinancialLiabilitiesTextBlock

Financial liabilities

Details of financial liabilities


	As of
(in thousands of euros)	June 30, 2024	December 31, 2023
Lease liabilities – Short term	1,243	1,199
Repayable BPI loan advances – Short term	764	592
PGE loans	2,563	2,583
EIB loan – Short term	430	649
Total current financial liabilities	5,000	5,022
Lease liabilities – Long term	3,442	3,883
Repayable BPI loan advances – Long term	1,456	1,872
PGE loans	2,787	4,028
EIB loan – Long term	36,484	35,761
Total non-current financial liabilities	44,168	45,543
Total financial liabilities	49,168	50,565

(*)”PGE”or in French “Prêts garantis par l’Etat” are state-guaranteed loans

Lease Liabilities

Lease liabilities correspond to the discounted amount of the rentals to be paid over the lease terms for all outstanding contracts falling within the scope of IFRS 16. For the period presented, the main contracts relate to the buildings rented in Paris and in Villejuif. Note 12.2 Lease liabilities below presents the lease liability and the related liability increases or decreases recorded during the period.

Repayable BPI loan advances

The Company received repayable advances from Banque Publique d’Investissement (“Bpifrance”, formerly known as “OSEO Innovation”). Some of the advances are interest-free and are fully repayable in the event of technical and/or commercial success.

The other advances bear 1.56% interest. The amount to be reimbursed corresponds to the amount received to date, €2.1 million, increased by the interest amount (see Note 12.1).

In June 2020, Curadigm SAS obtained a €0.5 million conditional advance from Bpifrance, €0.4 million of which was received at the signature date. The remaining €0.2 million were released by Bpifrance after the completion of the project in October 2022, and the funds were received in January 2023.

PGE loan (“Prêts Garantis par l’Etat”)

The Company announced in June 2020 that it has received approval for financing from both HSBC and Bpifrance for €5 million each in the form of state-guaranteed loans (“Prêts Garantis par l’Etat”, or “PGE” in France).

This loan is booked at amortized cost using an effective interest rate of 0.31%. Reimbursement of the loan started in September 2022 and will continue through mid-2026.

For the six month period ended June 30, 2024, €0.6 million was repaid on the HSBC PGE loan.

On July 10, 2020, the Company entered into the second €5 million PGE loan with Bpifrance (the ‘‘Bpifrance PGE Loan’’). The Bpifrance PGE loan has a 6-year term and is 90% guaranteed by the French State. Starting after its first year anniversary, the Bpifrance PGE loan bears an interest rate of 2.25% per annum, inclusive of an annual State guarantee fee of 1.61% per annum. The principal and interest of the Bpifrance PGE loan is being reimbursed in 20 quarterly installments as from October 31, 2021 through July 26, 2026.

For the six month period ended June 30, 2024, €0.7 million was repaid on the Bpifrance PGE loan.

EIB loan

In July 2018, the Company obtained a fixed rate and royalties-based loan from the EIB. Initially the loan could reach a maximum amount of €40 million, divided in three tranches. The first tranche, with a nominal value of €16 million, was received in October 2018 and would have been initially repaid in full in 2023. The accumulated fixed-rate interest related to this tranche was to be paid at the principal repayment date. The second tranche, with a nominal value of €14 million, was received in March 2019 and was initially to be repaid between 2021 and 2024. The

accumulated fixed-rate interest related to this second tranche was initially to be paid twice a year together with the principal due.

The specific conditions for the third tranche were not fulfilled before the July 31, 2021 deadline. Accordingly, the third tranche is no longer available to the Company.

Pursuant to the Amendment Agreement signed on October 18, 2022, the Company determined that the modifications of the agreement were substantial and is to be accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability in accordance with IFRS 9.

Therefore, the Company estimated the fair value of the new debt that shall be recorded as a liability at the Amendment Agreement date. The fair value of the new debt was equal to the present value of the probable future cash flows based on management business plan using an average discount rate representing the prevailing market conditions at date.

Consequently the company recognized a financial loss of €6.9 million arising from the difference between (i) the carrying amount of the financial liability extinguished (€27.5 million) and (ii) the fair value of the new financial liability (€34.4 million) based on an average discount interest rate of 21.3%. This financial liability is subsequently measured at amortized cost using an effective interest rate (“EIR”) of 21.3%.

As of June 30, 2024, the Company accounted for the debt at amortized cost using the original EIR and adjusting the estimated debt outflows in accordance with the revised forecasts of annual sales turnover relating to NBTXR3 through specific Company’s license agreement (value and timing).

Pursuant to the terms of the Amendment Agreement, the Company is also required:

•during a six-year royalty calculation period commencing upon commercialization of NBTXR3, to pay (on each June 30 with respect to the preceding year within the calculation period) additional interest in the form of royalties, calculated according to the number of tranches that have been withdrawn and indexed on the annual sales turnover). On the date of the Amendment Agreement, the Company calculated estimated future royalties based on its forecast of future annual sales turnover, and this estimated amount was included in the amortized cost of the loan. When the Company revises its forecasts of estimated royalties, the carrying value of the liability is subsequently adjusted based on the revised estimate of future royalties, which is discounted at the original average discount rate. The related impact on the carrying value of the liability is recorded as financial income or expense, as applicable; and

•to pay to the EIB a milestone totalling €20 million which was initially due and payable in two equal instalments. An advance payment of this milestone shall be paid if and when the Company receives upfront or milestone revenues from deals. The amount of the milestone was included in the amortized cost of the loan. For the six-month period ended June 30, 2024 the Company paid an aggregate amount of €0.2 million as advance payment of this milestone.

The EIB loan amounts to €36.9 million as of June 30, 2024 compared to €36.4 million as of December 31, 2023. The increase of €0.5 million over the six months ended June 30 2024 comprises:

•interest expenses accrual for an amount of €3.7 million

•reimbursement payment of €0.5 million in accordance with the repayment schedule

•a net positive finance impact of accretion and discounting of €2.7 million corresponding to the increase in estimated debt outflows beyond 2023 - before discounting effect - of €10.8 million due to the revised forecasts of net sales and the revised forecasts of the upfront and milestone payments related to the consideration of the license agreement signed with Janssen signed on July 7, 2023, offset by the variance in discounting effect of €13.5 million (See Note 12 Financial Liabilities).

As of June 30, 2024 the fair value of the debt is estimated at €35.4 million. The Company estimated the fair value of the debt using the same methodology as the one performed at renegotiation date. In doing so, the Company kept the same assumption of CCC credit rating. However, essentially because of a increase in spreads observed as of June 30, 2024 (compared with December 2023), the estimated fair market rate was estimated at 22.4%.

12.1 CONDITIONAL ADVANCE, BANK LOAN AND LOANS FROM GOVERNMENT AND PUBLIC

AUTHORITIES

The tables below show the detail of liabilities recognized on the statements of financial position by type of conditional advances and loans from government and public authorities.

Conditional advances, interest-free loans from government and public authorities


(in thousands of euros)	Bpifrance advance	Interest-free Bpifrance loan	Curadigm Bpifrance advance	EIB loan	Total
As of December 31, 2023	2,066	—	397	36,409	38,873
Impact of accretion, discounting and catch-up	6	—	10	(2,722)	(2,705)
Accumulated fixed and variable interest expense accrual	15	—	—	3,691	3,705

Repayment	(250)	—	(25)	(464)	(739)
As of June 30, 2024	1,837	—	382	36,914	39,134

Bank loans


(in thousands of euros)	HSBC “PGE”	Bpifrance “PGE”	Total
As of December 31, 2023	3,154	3,457	6,611
Impact of discounting and accretion	(7)	(2)	(10)
Accumulated fixed interest accrual	19	35	54
Repayment	(644)	(662)	(1,306)
As of June 30, 2024	2,522	2,827	5,349

12.2 LEASE LIABILITIES

The table below shows the detail of changes in lease liabilities recognized in the statement of consolidated financial position over the six-month period ended June 30, 2024:


(in thousands of euros)			Lease liabilities
As of December 31, 2023			5,081
New lease contracts			133
Impact of discounting and accretion			(9)
Fixed interest expense			88
Accumulated variable interest expense accrual			—
Repayment of lease			(610)

As of June 30, 2024			4,685

12.3 DUE DATES OF THE FINANCIAL LIABILITIES

The due dates for repayment of the advances loans and lease liabilities at their nominal value and including fixed-rate interests are as follows:


	As of June 30, 2024
(in thousands of euros)	Less than 1 year	Between 1 and 3 years	Between 3 and 5 years	More than 5 years	Total
Bpifrance	650	1,237	—	—	1,887

Curadigm interest-free Bpifrance advance	100	200	125	—	425
HSBC “PGE” (1)	1,279	1,266	—	—	2,545
Bpifrance “PGE” (1)	1,303	1,589	—	—	2,892
EIB fixed rate loan	467	14,478	46,403	38,733	100,082
Lease liabilities	1,264	2,518	828	414	5,024
Total	5,062	21,288	47,356	39,147	112,854

(1) The Company plans according to contractual terms to reimburse the two “PGE” (“Prêts garantis par l’Etat” or state-guaranteed loans) from HSBC and BPI over 5 years with a deferral of 1 year (last reimbursement being in 2026)..


	As of December 31, 2023
(in thousands of euros)	Less than 1 year	Between 1 and 3 years	Between 3 and 5 years	More than 5 years	Total
Bpifrance	500	1,637	—	—	2,137

Curadigm interest-free Bpifrance advance	100	200	175	—	475
HSBC “PGE” (1)	1,285	1,904	—	—	3,189
Bpifrance “PGE” (1)	1,317	2,237	—	—	3,554
EIB fixed rate loan	692	19,946	17,872	51,246	89,756
Lease liabilities	1,219	2,434	1,227	621	5,501
Total	5,113	28,358	19,274	51,867	104,612

(1) The Company plans according to contractual terms to reimburse the two “PGE” (“Prêts garantis par l’Etat” or state-guaranteed loans) from HSBC and BPI over five years with a deferral of 1 year (last reimbursement being in 2026).

The long-term debt obligations indicated above relate to the due fixed rate interests and principal payable on repayable advances, the interest-free Bpifrance loan, EIB loan, PGE loans and the lease liabilities. These amounts reflect the committed amounts under those contracts as of June 30, 2024.

As of June 30, 2024, the table above indicates that the EIB loan's outstanding balance is €100.1 million, which includes €34.1 million for the principal and fixed rate interest to be paid over the term of the loan, €19.0 million of milestones to be paid under the Milestone advance payments mechanism schedule which will require prepayments equal to a tiered low single digit percentage of future equity or debt financing transactions raising up to an aggregate of €100 million, on a cumulative basis, increasing to a mid-single digit percentage for such financings greater than €100 million, and €46.9 million for the estimated royalty payments to be made in the future, based on the forecasted sales expected to be generated by the Company’s partners during the six-year period beginning upon NBTXR3 commercialization.(see Note 12.1).

Payment Of Advisory Fees

nbx_PaymentOfAdvisoryFees

€ 1,400,000

Tranche Four [Member]

nbx_OptionLifeOtherEquityInstrumentsGranted

5 years 4 months 24 days

Tranche One [Member]

nbx_OptionLifeOtherEquityInstrumentsGranted

5 years 6 months

nbx_OptionLifeOtherEquityInstrumentsGranted

5 years 6 months

nbx_OptionLifeOtherEquityInstrumentsGranted

5 years 6 months

nbx_OptionLifeOtherEquityInstrumentsGranted

5 years 6 months

nbx_OptionLifeOtherEquityInstrumentsGranted

5 years 6 months

nbx_OptionLifeOtherEquityInstrumentsGranted

5 years

nbx_OptionLifeOtherEquityInstrumentsGranted

9 years 9 months 18 days

Tranche Two [Member]

nbx_OptionLifeOtherEquityInstrumentsGranted

6 years

nbx_OptionLifeOtherEquityInstrumentsGranted

6 years

nbx_OptionLifeOtherEquityInstrumentsGranted

6 years

nbx_OptionLifeOtherEquityInstrumentsGranted

6 years

nbx_OptionLifeOtherEquityInstrumentsGranted

6 years

nbx_OptionLifeOtherEquityInstrumentsGranted

5 years 1 month 6 days

nbx_OptionLifeOtherEquityInstrumentsGranted

9 years 10 months 24 days

Tranche Three [Member]

nbx_OptionLifeOtherEquityInstrumentsGranted

6 years 6 months

nbx_OptionLifeOtherEquityInstrumentsGranted

6 years 6 months

nbx_OptionLifeOtherEquityInstrumentsGranted

6 years 6 months

nbx_OptionLifeOtherEquityInstrumentsGranted

6 years 6 months

nbx_OptionLifeOtherEquityInstrumentsGranted

6 years 6 months

Expected Volatility, Other Equity Instruments Granted

nbx_OptionLifeOtherEquityInstrumentsGranted

5 years 3 months 18 days

Tranche Four [Member]

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

58.00%

Tranche One [Member]

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

0.26%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

0.70%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

0.16%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

(0.13%)

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

0.63%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

0.95%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

3.00%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

3.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

58.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

61.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

59.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

58.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

58.00%

Tranche Two [Member]

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

0.27%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

0.10%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

0.50%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

(0.07%)

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

0.59%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

1.46%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

3.20%

Risk Free Interest Rate, Other Equity Instruments Granted

nbx_RiskFreeInterestRateOtherEquityInstrumentsGranted

3.20%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

62.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

62.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

62.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

61.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

58.00%

Tranche Three [Member]

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

61.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

61.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

60.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

59.00%

Expected Volatility, Other Equity Instruments Granted

nbx_ExpectedVolatilityOtherEquityInstrumentsGranted

57.00%

Executive Board And Employees [Member]

Share-Based Payment Arrangement, Stock Option Term

nbx_ShareBasedPaymentArrangementStockOptionTerm

10 years

Share-Based Payment Arrangement, Stock Option Term

nbx_ShareBasedPaymentArrangementStockOptionTerm

10 years

Corporate Officers [Member]

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

21,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

24,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

23,500

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

23,500

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

26,400

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

32,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

8,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

15,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

12,700

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

14,024

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

270,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

245,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

298,860

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

293,470

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

500,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

180,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

240,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

60,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

60,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

245,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

298,860

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

930,000

Laurent Levy [Member]

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

21,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

24,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

23,500

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

23,500

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

26,400

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

32,000

Beneficiaries Other Than Corporate Officers [Member]

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Other Equity Instruments, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfOtherEquityInstrumentsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

104

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

Number Of Beneficiaries Of Share Options, Share-Based Payment Arrangement

nbx_NumberOfBeneficiariesOfShareOptionsShareBasedPaymentArrangement

107

Christophe Douat [Member] | Corporate Officers [Member]

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

4,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

2,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

2,900

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

3,157

Louis Kayitalire [Member] | Corporate Officers [Member]

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

160,000

Enno Spillner [Member] | Corporate Officers [Member]

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

3,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

4,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

3,829

Bart Van Rhijn [Member] | Corporate Officers [Member]

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

60,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

65,390

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

65,390

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

60,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

60,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

60,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

65,390

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

180,000

Anne-Juliette Hermant [Member] | Corporate Officers [Member]

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

90,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

35,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

33,354

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

33,354

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

60,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

60,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

35,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

33,354

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

90,000

Laurent Levy [Member] | Corporate Officers [Member]

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

180,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

150,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

200,116

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

200,116

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

500,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

120,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

180,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

150,000

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

200,116

Number Of Shares To Which Options Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOptionsWereLikelyToGiveRightInShareBasedPaymentArrangement

500,000

Alain Herrera [Member] | Corporate Officers [Member]

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

4,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

5,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

2,900

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

3,195

Anne-Marie Graffin [Member] | Corporate Officers [Member]

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

5,000

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

2,900

Number Of Shares To Which Other Equity Instruments Were Likely To Give Right In Share-Based Payment Arrangement

nbx_NumberOfSharesToWhichOtherEquityInstrumentsWereLikelyToGiveRightInShareBasedPaymentArrangement

3,843

Employment Termination Indemnities [Member]

Other Nonrecurring Expenses

nbx_OtherNonrecurringExpenses

€ 129,000

Nanobiotix S.A. [Member]

Current Receivables From Taxes Other Than Income Tax, Increase

nbx_CurrentReceivablesFromTaxesOtherThanIncomeTaxIncrease

2,245,000

Curadigm SAS [Member]

Current Receivables From Taxes Other Than Income Tax, Increase

nbx_CurrentReceivablesFromTaxesOtherThanIncomeTaxIncrease

€ 89,000

Kepler Cheuvreux Subscription Agreement (PACEO) [Member]

Underwriting Agreement, Maximum Period

nbx_UnderwritingAgreementMaximumPeriod

24 months

BPI France [Member]

Advances, Authorized Amount To Be Advanced

nbx_AdvancesAuthorizedAmountToBeAdvanced

€ 500,000

Advances, Outstanding Amount To Be Received

nbx_AdvancesOutstandingAmountToBeReceived

€ 200,000

Banque Publique d’Investissement [Member]

Advances Received, Interest Rate

nbx_AdvancesReceivedInterestRate

1.56%

LianBio, NBTXR3 [Member]

nbx_SupplyServices

€ 200,000

Janssen Pharmaceutica NV [Member]

nbx_SupplyServices

200,000

nbx_SupplyServices

500,000