BRAIN BIOTECH AG ESG and
Sustainability
Data Sheet
BRAIN Biotech AG 2023
Financial Overview Environmental Social Governance GRI Content Index Imprint
Introduction
Content 2
Content
BRAIN Biotech AG's ESG & Sustainability data sheet presents our key ESG and Sustainability data in an easily accessible format which will be updated and extended regularly.
For our full inaugural ESG report with a detailed description of all our sustainability efforts please view: → Sustainability Report 2022, BRAIN Biotech AG
Accounting principles
We have applied our standard accounting principles for the financial data which can be reviewed in our → Annual Report FY 21/22.
The nonfinancial data was prepared in reference to the GRI standards (core option) and has not been audited externally.
Figures explained
For our inaugural ESG & Sustainability Report we have defined calendar year 2020 or respectively financial year 2020/21 as our base year. Therein all relevant data has been available and comparable within the Group.
03 Financial Overview
07 Environmental: Minimizing the Environmental Impact from Our Operations
11 Social: Livable & Satisfying Employment
- Governance: Responsible Business Operations
- GRI Content Index Reference Table
20 Imprint
BRAIN Biotech AG - ESG and Sustainability Data Sheet 2023
Financial OverviewEnvironmental Social Governance GRI Content Index Imprint | Content 3 | |
Financial Overview
Consolidated balance sheet as at 30 September 2022
€ thousand | 30.09.2022 | 30.09.2021 |
Non-current assets
€ thousand | 30.09.2022 | 30.09.2021 |
Equity
€ thousand | 30.09.2022 | 30.09.2021 |
Current liabilities
Intangible assets and goodwill
Property, plant and equipment
Equity-accounted investments
Other non-current assets
Current assets
16,764
28,737
1,938
168
47,608
13,531
24,291
550
251
38,623
Subscribed capital
Capital reserves
Retained earnings
Other reserves
Non-controlling interests
21,847
92,660
-85,197
328
29,638
4,610
21,847
95,890
-79,509
555
38,783
3,044
Provisions
Tax liabilities
Financial liabilities
Prepayments received
Trade payables
Other liabilities
Deferred income
654
190
8,437
13
6,754
3,350
1,990
404
116
2,649
79
3,831
2,684
1,572
Inventories
Trade receivables
9,661 | 7,015 | |
8,036 | 6,722 |
Total equity
34,248
41,828
21,388
11,335
2023
Other current assets
3,811 | 617 |
Non-current liabilities
EQUITY AND LIABILITIES | 77,992 | 77,737 |
Sheet
Current tax assets
Other financial assets
Cash and cash equivalents
0 | 9 | |
435 | 207 | |
8,443 | 24,545 | |
30,384 | 39,114 | |
Deferred tax
Provisions for post-employment benefits for employees
Financial liabilities
Other liabilities
3,292
1,153
15,435
1,709
2,790
2,271
17,669
736
ESG and Sustainability Data
ASSETS | 77,992 | 77,737 |
Deferred income
766
22,356
1,109
24,575
BRAIN Biotech AG -
Financial OverviewEnvironmental Social Governance GRI Content Index Imprint | Content 4 | |
Consolidated statement of comprehensive income for the period 1 October 2021 - 30 September 2022
12M 21/22 | 12M 20/21 | |
01.10.2021 - | 01.10.2020 - | |
€ thousand | 30.09.2022 | 30.09.2021 |
12M 21/22 | 12M 20/21 | |
01.10.2021 - | 01.10.2020 - | |
€ thousand | 30.09.2022 | 30.09.2021 |
12M 21/22 | 12M 20/21 | |
01.10.2021 - | 01.10.2020 - | |
€ thousand | 30.09.2022 | 30.09.2021 |
Revenue
Research and development grant revenue
Change in inventories of unfinished and finished goods and work in progress
Other income*
49,509
786
932
1,845
38,389
833
23
1,486
Share of profit or loss from equity-accounted investments
Finance income
Finance costs
Net financial result
-2,426 | -1,723 | |
3,606 | 4,722 | |
-1,696 | -727 | |
-516 | 2,271 | |
Net loss for the reporting period
of which attributable to non-controlling interests
of which attributable to the shareholders of BRAIN Biotech AG
-6,341 | -4,680 |
249 | 292 |
-6,590 | -4,972 |
Total operating performance
Cost of materials
53,072
40,731
Pretax loss for the reporting period
Income tax expense/income
-6,165 | -4,276 |
Other comprehensive income
Net gain or loss from revaluing obliga- | 901 | 306 |
tions from post-employment employee | ||
benefits* |
Cost of raw materials, consumables and supplies, and purchased merchandise
Cost of purchased services
Personnel expenses
-21,671 | -15,274 | |
-1,323 | -1,568 | |
-22,994 | -16,842 | |
- Current tax expense/income
- Deferred tax expense/income
Net loss for the reporting period
-226 | -169 |
50 | -234 |
-176 | -404 |
-6,341 | -4,680 |
Currency translation | -245 | 568 |
Other comprehensive income, net | 656 | 874 |
Consolidated total comprehensive | -5,685 | -3,805 | |
income (loss) | |||
2023
Wages and salaries
Share-based employee compensation
Social security and post-employment benefit costs
-17,301
-1,384
-2,995
-15,618
-989
-2,903
of which attributable to non-controlling interests
of which attributable to the shareholders of BRAIN Biotech AG
249 | 292 |
-6,590 | -4,972 |
of which attributable to non-controlling | 231 | 340 |
interests | ||
of which attributable to the share- | -5,916 | -4,145 |
holders of BRAIN Biotech AG |
Sustainability Data Sheet
Other expenses
EBITDA
Depreciation, amortization and impairment
Operating result (EBIT)
-21,681
-9,706
-1,309
-4,340
-5,648
-19,510
-6,912
-2,533
-4,014
-6,548
Earnings per share
Earnings per share, basic undiluted (in €) | -0.30 | -0.25 |
Number of shares taken as basis | 21,847,495 | 19,942,982 |
Earnings per share, diluted (in €) | -0.30 | -0.25 |
Number of shares taken as basis | 21,847,495 | 19,942,982 |
* Items that will not be subsequently reclassified to profit or loss.
BRAIN Biotech AG - ESG and
Financial OverviewEnvironmental Social Governance GRI Content Index Imprint
Consolidated statement of changes in equity for the period 01.10. 2021 - 30. 09. 2022
Interests of shareholders of BRAIN Biotech AG | Non-controlling | ||||||||||
interests | |||||||||||
Subscribed | Capital | Retained | Other reserves | Total | Total | Total | |||||
Currency trans- | |||||||||||
€ thousand | capital | reserves | earnings | lation | |||||||
Balance at 30 September 2020 / | 19,861 | 78,386 | -77,497 | 35 | 20,785 | 5,358 | 26,143 | ||||
1 October 2020 | |||||||||||
Cash capital increase from | 1,986 | 16,992 | 0 | 0 | 18,978 | 0 | 18,978 | ||||
authorized capital, less capital raising costs | |||||||||||
Net loss for the reporting period | 0 | 0 | -4,972 | 0 | -4,972 | 292 | -4,680 | ||||
Other comprehensive income | 0 | 0 | 306 | 521 | 827 | 48 | 874 | ||||
Total comprehensive income (loss) | 0 | 0 | -4,666 | 521 | -4,145 | 340 | -3,805 | ||||
Acquisition of shares of non-controlling | 0 | 0 | 2,654 | 0 | 2,654 | -2,654 | 0 | ||||
shareholders | |||||||||||
Transfers due to employee share scheme | 0 | 512 | 0 | 0 | 512 | 0 | 512 | ||||
Balance at 30 September 2021 / | 21,847 | 95,890 | -79,509 | 555 | 38,783 | 3,044 | 41,828 | ||||
1 October 2021 | |||||||||||
Net loss for the reporting period | 0 | 0 | -6,590 | 0 | -6,590 | 249 | -6,341 | ||||
Other comprehensive income | 0 | 0 | 901 | -227 | 674 | -17 | 656 | ||||
Total comprehensive income (loss) | 0 | 0 | -5,689 | -227 | -5,916 | 231 | -5,685 | ||||
Acquisition of shares of | 0 | 0 | 0 | 0 | 0 | 1,335 | 1,335 | ||||
non-controlling shareholders | |||||||||||
Addition of liability from put/call agreement | 0 | -3,978 | 0 | 0 | -3,978 | 0 | -3,978 | ||||
relating to the acquisition of non-controlling | |||||||||||
interests in fully consolidated Group | |||||||||||
companies | |||||||||||
Transfers due to employee share scheme | 0 | 748 | 0 | 0 | 748 | 0 | 748 | ||||
Balance at 30 September 2022 | 21,847 | 92,660 | -85,198 | 328 | 29,638 | 4,610 | 34,248 | ||||
Content 5
BRAIN Biotech AG - ESG and Sustainability Data Sheet 2023
Financial OverviewEnvironmental Social Governance GRI Content Index Imprint | Content 6 | |
Consolidated statement of cash flows for the period 1 October 2021 - 30 September 2022
12M 21/22 | 12M 20/21 | |
01.10.2021 - | 01.10.2020 - | |
€ thousand | 30.09.2022 | 30.09.2021 |
12M 21/22 | 12M 20/21 | |
01.10.2021 - | 01.10.2020 - | |
€ thousand | 30.09.2022 | 30.09.2021 |
12M 21/22 | 12M 20/21 | |
01.10.2021 - | 01.10.2020 - | |
€ thousand | 30.09.2022 | 30.09.2021 |
Net profit (/loss) for the period, after tax
Depreciation, amortization and impairment
Deferred tax expense/income
Conversion of deferred income into revenue
Income from the acquisition of
fully consolidated companies (Bargain Purchase)
Income from release of provisions and liabilities
Share of profit or loss from equity- accounted investments
Change in net pension provisions recognized in profit or loss
Other non-cash expenses and income
Income from the sale of consolidated entities
Losses on disposals of intangible assets and property, plant and equipment
Gross cash flow
Change in trade receivables
Change in inventories
Change in tax assets and liabilities
Change in other assets and financial assets
-6,341
4,340
-50
-2,792
0
-231
2,426
-217
-61
-2,167
-28
-5,120
-231
-2,412
6
-352
-4,680
4,014
234
-1,373
-798
-343
1,723
-225
-3,810
0
7
-5,250
-143
-17
-121
126
Change in trade payables
Change in prepayments
Change in provisions and other liabilities
Additions from deferred income
Cash flows from operating activities
Net cash inflows from disposals of companies (less cash and cash equivalents divested)
Net payments from disposals of companies (less cash and cash equivalents disposed of)
Payments to acquire intangible assets
Payments to acquire property, plant and equipment
Net cash flows relating to other non-current assets
Investments in equity-accounted investments
Proceeds from disposal of property, plant and equipment
Cash flows from investing activities
Proceeds from borrowings
Repayments of borrowings
Payments of the Put-Option liabilities for Biocatalysts Ltd.
2,529
3
1,587
2,505
-1,485
-3,096
-1,071
-282
-5,800
-1,401
-1,173
137
-12,686
352
-2,318
0
313
9
-537
1,715
-3,906
-436
0
-11
-1,251
81
-564
1
-2,180
55
-2,875
-4,586
Contributions to equity, less related | 0 | 18,978 | ||
capital raising costs | ||||
Cash flows from financing activities | -1,966 | 11,572 | ||
Net change in cash and cash | -16,137 | 5,485 | ||
equivalents | ||||
Cash and cash equivalents at start of | 24,545 | 18,943 | ||
financial year | ||||
Exchange-rate-related change in cash | 35 | 116 | ||
Cash and cash equivalents at end of | 8,443 | 24,545 | ||
financial year | ||||
Cash flows from operating activities | ||||
include: | ||||
Interest paid | -503 | -431 | ||
Interest received | 16 | 26 | ||
Income taxes paid | -259 | -387 | ||
Income taxes received | 0 | 55 | ||
BRAIN Biotech AG - ESG and Sustainability Data Sheet 2023
Financial Overview EnvironmentalSocial Governance GRI Content Index Imprint | Content 7 | ||
Environmental:
Minimizing the Environmental
Impact from Our Operations
CO2 and Scope 1 / 2 Emission Calculation, 2021/2022
Category | Energy Source | CO2 emission | Unit | Amount | Emission | Direct CO2 | Indirect CO2 | ||||||||
factor* | equivalent | equivalent | |||||||||||||
emissions | emissions | ||||||||||||||
in kg | in kg | ||||||||||||||
Mobility | Electricity | direct | KWh | 13,911.46 | 0.000485 | 6.75 | |||||||||
Gasoline (Benzin) | direct | Liter | 2,779.13 | 0.00303 | 8.42 | ||||||||||
Diesel | direct | Liter | 1,689.70 | 0.00341 | 5.76 | ||||||||||
Explanation see next page | Heating | Natural gas (Erdgas) | direct | KWh | 2,145,854.00 | 0.000244 | 523.59 | ||||||||
Heating Oil | direct | Liter | 28,766.00 | 0.003042 | 87.51 | ||||||||||
Power/Electricity | Electricity | indirect | kWh | 2,845,126.00 | 0.000485 | 1,379.89 | 1,379.89 | ||||||||
Scope 1 | |||||||||||||||
Scope 2
Total amount of CO2 emissions in kg:
-
Emissionsfaktoren aus:
https://www.umweltpakt.bayern.de/energie_klima/fachwissen/217/berechnen-sie-ihre-treibhausgasemissionen-mit-co2-rechner#Excel Sheet: IZU: CO2 Rechner für Scope 1 und Scope 2 (Stand September 2023)
UBA 2022: Emissionsbilanz erneuerbarer Energieträger
Total CO2 equivalents in kg
20.93
611.09
1,379.89
632.02
1,379.89
2,011.91
BRAIN Biotech AG - ESG and Sustainability Data Sheet 2023
Financial Overview Environmental Social Governance GRI Content Index Imprint | Content 8 |
For the calculation of Scope 1 and Scope 2 emissions we multiplied the relevant data for heating, cooling, vehicle fleet and electricity consumption with the standardized CO2 equivalents of the Federal Environment Agency of Germany. More detailed information and the exact calculation table employed can be found in the section below "Sources: Scope Emissions".
CO2 is the main gas in scope for our calculation resulting from the use of heating oil, natural gas and vehicle fuel. We have no direct methane emissions in measurable quantities.
We have employed the same consolidation scope as for our financial reporting.
All group companies of FY 2021/22 are part of our emission reporting with the exception of financial participations below 50 % of equity holding. Our financial participations consist only of science services or clinical development firms with very limited own emissions.
Scope 1 and 2 Emissions
Mobility Heating Electricity
The Scope 1 emissions resulting from our vehicle fleet are marginal and therefore classified as not material. Our main focus in terms of GHG emissions is therefore on indirect emissions (Scope 2) due to our high electricity consumption.
To reduce GHG emissions, initial measures have already been implemented in recent months, such as
- replacing all light bulbs with LEDs and (B) reorganizing and thus also reducing our refrigerators, freezers and cold rooms. In Zwingenberg, where the Headquarter is based, work is currently underway to install a photovoltaic system in order to cover elec- tricity needs as much as possible from renewable energy sources.
In Cardiff, the site with the highest electricity consumption, a solar PV system currently is under construction planning. This system is expected to provide up to 22 % of Biocatalysts Ltd's current total energy consumption.
We are also investigating whether it would be economically to switch our conventional electricity mix to one with a higher proportion of renewable energy. The sum of these measures will significantly reduce the emission factor for electricity of 485 grams per kWh (standard value from the German energy mix) from this year in the coming years, which is expected to lead to a considerable reduction in our greenhouse gas emissions on the comparable revenue base. Since we are growing, we will absolutely use more energy.
BRAIN Biotech AG - ESG and Sustainability Data Sheet 2023
Financial Overview EnvironmentalSocial Governance GRI Content Index Imprint | Content 9 | ||
Total water withdrawal and consumption 2021/2022
Amount in | |||
Water | mega liters | ||
Total water withdrawal | 14,22 | ||
Surface water | 13,73 | ||
Groundwater | 0,50 | ||
Seawater | 0,00 | ||
Produced water | 0,00 | ||
Third-party water | 0,00 |
Total water consumption | 1,62 |
Surface water | 0,74 |
Groundwater | 0,40 |
Seawater | 0,00 |
Produced water | 0,00 |
Third-party water | 0,00 |
Average value of dissolved solids...
- nitrate
- sulfate
- calcium
- magnesium
- potassium
- chlorid
- sodium
mg/L
3.58
66.85
92.75
9.18
30.01
37.58
22.73
The calculation of the water consumption results from the monthly statements of the respective waterworks utility. We have no subsidiaries based in areas with water stress and we have no outsourced production sites from companies in areas with water stress.
We only consume surface and groundwater in drinking water quality.
The difference between water withdrawal and water consumption results from the fact that water is partly used for the manufacturing of our products (e. g. enzyme products), but also partly treated and recirculated in the water systems.
The BRAIN Biotech Group companies are located in different regions/countries. No manufacturing location is located in an area of water stress. The dissolved solids analysis results from the information provided by the respective local water utilities.
The total disolved solids (TDS) of our drinking water amounts to 260 mg/L which responds to a high- quality drinking water defined by TDS of 300 mg/L or less. For more details please view "Water sources" on the next page.
BRAIN Biotech AG - ESG and Sustainability Data Sheet 2023
Financial Overview EnvironmentalSocial Governance GRI Content Index Imprint | Content 10 | ||
Total amount of waste, 2021/22
Type of waste | t | ||
Non-hazardous waste | 107.39 | ||
Hazardous waste | 25.22 | ||
Total weight of waste | 132.61 | ||
The data collection was conducted via queries to the respective subsidiaries and invoices from the respective waste management companies.
As a B2B supplier and service provider for industrial partners primary packaging doesn't build a material factor in our environmental footprint. We use recycled cardboard and re-use used packaging wherever possible. In our products business specially designed transport containers are cleaned and reused in a circular system wherever possible and legally allowed. Hazardous and non-hazardous waste is sorted and professionally treated according to the applicable local regulations. Our largest subsidiary Biocatalysts Ltd. is a certified no-waste-to-landfill operation.
Sources: Scope emissions
BRAIN Biotech reports Scope 1 and Scope 2 emissions for the Group. We intend to incorporate Scope 3 emissions at a later point in time. We have utilized the following sources for the calculation of our Scope 1 & 2 emissions:
Scope emissions calculation table:
→ www.umweltpakt.bayern.de/…
Other websites being used for information:
- allianz-entwicklung-klima.de/toolbox/…
- www.umweltbundesamt.at/…
- lfu.co2-rechner.de/…
Water sources
Water quality sheet for BRAIN Biotech AG: → www.ggew.de/…
Water quality sheet for AnalytiCon Discovery GmbH: →www.swp-potsdam.de/…
Water quality sheet for WeissBioTech GmbH: →www.wasserwerk-gerauer-land.de/…
Water quality sheet for Biocatalysts Ltd:
→ corporate.dwrcymru.com/…
Environmental breaches
We had no severe environmental breaches of regulatory limits in the base year.
BRAIN Biotech AG - ESG and Sustainability Data Sheet 2023
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BRAIN Biotech AG published this content on 14 December 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 18 December 2023 09:30:28 UTC.
