Aeterna Zentaris Inc. Files 20-F/A Amendment

TL;DR

<b>Aeterna Zentaris Inc. has filed an amended 20-F report for the fiscal year ending December 31, 2022.</b>

AI Summary

Aeterna Zentaris Inc. (CSCIF) filed a Amended Foreign Annual Report (20-F/A) with the SEC on February 15, 2024. Filing is an amendment (20-F/A) to a previous filing. Company name: Aeterna Zentaris Inc. Fiscal year end: December 31, 2022. Incorporated in: A6 (likely Canada). Business address: Toronto, Ontario, Canada.

Why It Matters

For investors and stakeholders tracking Aeterna Zentaris Inc., this filing contains several important signals. This filing is an amendment, indicating potential updates or corrections to previously submitted information. The filing provides details on the company's financial structure and reporting for the 2022 fiscal year.

Risk Assessment

Risk Level: low — Aeterna Zentaris Inc. shows low risk based on this filing. The filing is an amendment (20-F/A), which typically indicates corrections or updates rather than new material events, suggesting a lower immediate risk impact.

Analyst Insight

Review the specific amendments in this 20-F/A filing to understand any changes to Aeterna Zentaris Inc.'s financial reporting or disclosures for the 2022 fiscal year.

Key Numbers

• 2022-12-31 — Fiscal Year End (Reporting period)
• 2021-12-31 — Previous Fiscal Year End (Comparative period)
• 2020-12-31 — Prior Fiscal Year End (Comparative period)
• 2019-12-31 — Prior Fiscal Year End (Comparative period)

Key Players & Entities

• Aeterna Zentaris Inc. (company) — Filer name
• 20-F/A (filing) — Form type
• 20221231 (date) — Fiscal year end
• 20240215 (date) — Filing date
• A6 (location) — State of incorporation
• Toronto (location) — Business address city
• Canada (location) — Business address country
• AETERNA LABORATORIES INC (company) — Former company name

FAQ

Industry Context

Aeterna Zentaris Inc. operates in the pharmaceutical preparations industry.

Regulatory Implications

The filing is a Form 20-F/A, which is an annual report filed by foreign private issuers with the U.S. Securities and Exchange Commission.

What Investors Should Do

1. Analyze the specific changes and additions made in this 20-F/A filing compared to the original 20-F.
2. Verify the accuracy of financial data and disclosures for the fiscal year ended December 31, 2022.
3. Assess any implications of the amendments on the company's financial health and regulatory compliance.

Key Dates

• 2024-02-15: Filing Date — Submission of the amended 20-F report.
• 2022-12-31: Fiscal Year End — Period covered by the financial statements in the filing.

Year-Over-Year Comparison

This is an amended filing (20-F/A), indicating updates or corrections to a previously submitted report.

Key Financial Figures

• $7.6 million — charge on its goodwill for an amount of $7.6 million. Management determined the recoverable

Filing Documents

• form20-fa.htm (20-F/A) — 2502KB
• ex12-1.htm (EX-12.1) — 9KB
• ex12-2.htm (EX-12.2) — 9KB
• ex13-1.htm (EX-13.1) — 7KB
• ex13-2.htm (EX-13.2) — 7KB
• ex15-1.htm (EX-15.1) — 2KB
• ex15-2.htm (EX-15.2) — 1KB
• form20-f_002.jpg (GRAPHIC) — 2KB
• ex15-2_001.jpg (GRAPHIC) — 118KB
• 0001493152-24-006824.txt (&nbsp;) — 14066KB
• aezs-20221231.xsd (EX-101.SCH) — 126KB
• aezs-20221231_cal.xml (EX-101.CAL) — 116KB
• aezs-20221231_def.xml (EX-101.DEF) — 337KB
• aezs-20221231_lab.xml (EX-101.LAB) — 729KB
• aezs-20221231_pre.xml (EX-101.PRE) — 543KB
• form20-fa_htm.xml (XML) — 3469KB

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS 4 ITEM 18

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS 4 ITEM 19. EXHIBITS 53 3 PART III

Financial Statements

Item 17 Financial Statements We have elected to provide financial statements pursuant to Item 18.

Financial Statements

Item 18. Financial Statements The

financial statements appear on pages 5 to 52

financial statements appear on pages 5 to 52 . 4 Aeterna Zentaris Inc. Consolidated

Financial Statements

Financial Statements As of December 31, 2022 and 2021 and for the years ended December 31, 2022, 2021 and 2020 Report of Independent Registered Public Accounting Firm (PCAOB ID: 1263 ) 6 Report of Predecessor Independent Registered Public Accounting Firm (PCAOB ID: 271 ) 8 Consolidated Statements of Financial Position 9 Consolidated Statements of Changes in Shareholders' Equity 10 Consolidated Statements of Loss and Comprehensive Loss 11 Consolidated Statements of Cash Flows 12

Notes to Consolidated Financial Statements

Notes to Consolidated Financial Statements 13 5 Report of Independent Registered Public Accounting Firm To the Shareholders and the Board of Directors of Aeterna Zentaris Inc. Opinion on the Financial Statements We have audited the accompanying consolidated statements of financial position of Aeterna Zentaris Inc. ( the Company) as of December 31, 2022 and 2021, the related consolidated statements of changes in shareholders' equity, loss and comprehensive loss, and cash flows, for each of the two years in the period ended December 31, 2022, and the related notes (collectively referred to as the "consolidated financial statements"). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2022 and 2021, and its financial performance and its cash flows for each of the two years in the period ended December 31, 2022, in conformity with International Financial Reporting Standards (IFRSs) as issued by the International Accounting Standards Board. Basis for Opinion These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As p

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View this 20-F/A filing on SEC EDGAR