Cellectis S.A. | CIK:0001627281 | 3

  • Filed: 3/13/2018
  • Entity registrant name: Cellectis S.A. (CIK: 0001627281)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1627281/000119312518080876/0001193125-18-080876-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1627281/000119312518080876/clls-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001627281
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  • ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

    Accounting policy

    Basic earnings per share are calculated by dividing profit attributable to our ordinary shareholders by the weighted average number of ordinary shares outstanding during the period, adjusted to take into account the impact of treasury shares.

    Diluted earnings per share is calculated by adjusting profit attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding, for the effects of all potentially dilutive ordinary shares (stock-options, free shares, share warrants, employee warrants).