0001558370-22-018920 | 6-K | XBRL Viewer

Revision of previously issued financial statements

6 Months Ended

Jun. 30, 2022

Revision of previously issued financial statements

Revision of previously issued financial statements

2 Revision of previously issued financial statements

During the preparation of unaudited condensed consolidated financial statements as of and for the three months ended March 31, 2022, the Group identified unadjusted differences related to certain property, plant and equipment and lease liabilities balances on the consolidated statement of financial position and cost of sales and other operating income amounts in the statements of comprehensive loss as of and for the year ended December 31, 2021.

During the preparation of the unaudited financial results for the second quarter ended June 30, 2022, the Group identified unadjusted differences related to revenue recognized and impairment losses for the years ended December 31, 2021, December 31, 2020 and December 31, 2019 and trade receivables outstanding as of December 31, 2021, 2020 and 2019 for the Diagnostics segment.

The Group assessed the materiality of these unadjusted differences on the previously issued consolidated financial statements and concluded that the errors were not material to any period presented.

The Group revised the amounts presented for certain property, plant and equipment, lease liabilities, trade receivables and other liabilities balances on the consolidated statement of financial position and revenue, cost of sales, impairment of financial assets and other operating income amounts in the statements of comprehensive loss for the previous periods.

The impact of the revision on the previously issued financial statements is disclosed below.

The impact of the revisions on the consolidated statements of financial position as of March 31, 2022 and 2021, are as follows:


in EUR k	March 31 2022 (as previously reported)	March 31 2022 (revised)	March 31 2021 (as previously reported)	March 31 2021 (revised)
Non‑current assets	36,801	36,801	54,116	54,116
Trade receivables and contract assets	21,125	20,380	28,604	28,520
Current assets	71,301	70,556	91,318	91,234
Total Assets	108,102	107,357	145,434	145,350

Equity and liabilities
Retained earnings and other reserves	(114,120)	(115,927)	(67,691)	(68,455)
Equity	32,806	30,999	63,051	62,287

Other liabilities	-	-	-	680
Non‑current liabilities	46,598	46,598	26,050	26,730

Other liabilities	14,559	15,621	22,591	22,591
Current liabilities	28,698	29,760	56,333	56,333
Total Equity and Liabilities	108,102	107,357	145,434	145,350

The impact of the revisions on the consolidated statements of comprehensive income for the three months ended March 31, 2022 and 2021 are as follows:


in EUR k	For the three months ended March 31 2022 (as previously reported)	For the three months ended March 31 2022 (as revised)	For the three months ended March 31 2021 (as previously reported)	For the three months ended March 31 2021 (revised)
Revenue	10,327	10,191	9,981	9,793
Cost of sales	6,450	6,450	6,208	6,208
Gross profit	3,877	3,741	3,773	3,585
Research and development expenses	4,614	4,614	4,335	4,335
General administrative expenses	7,906	7,906	11,596	11,596
Selling expenses	2,394	2,394	1,949	1,949
Impairment of financial assets	154	116	95	71
Other operating income	733	733	366	366
Other operating expenses	1	1	34	34
Operating loss	(10,459)	(10,557)	(13,870)	(14,034)
Loss for the period from continuing operations	(11,083)	(11,180)	(14,129)	(14,293)
Net income from discontinued operations, net of tax	4,601	4,601	9,240	9,227
Loss for the period	(6,482)	(6,579)	(4,889)	(5,066)
Total comprehensive loss	(6,388)	(6,485)	(4,768)	(4,945)
Loss per share- Basic and diluted (in EUR)	(0.28)	(0.28)	(0.22)	(0.23)

The impact of the revisions on the consolidated statements of financial position as of June 30, 2021 are as follows:


in EUR k	June 30, 2021 (as previously reported)	June 30, 2021 (as revised)
Non‑current assets	52,171	52,171
Trade receivables and contract assets	18,490	18,204
Current assets	68,615	68,329
Total Assets	120,786	120,500

Equity and liabilities
Retained earnings and other reserves	(75,913)	(77,015)
Equity	57,074	55,972

Other liabilities	-	816
Non‑current liabilities	25,295	26,111

Current liabilities	38,417	38,417
Total Equity and Liabilities	120,786	120,500

The impact of the revisions on the consolidated statements of comprehensive income for the three and six months ended June 30, 2021 are as follows:


in EUR k	For the three months ended June 30, 2021 (as previously reported - including Discontinued Operations)	For the three months ended June 30, 2021 (as revised)	For the six months ended June 30, 2021 (as previously reported - including Discontinued Operations)	For the six months ended June 30, 2021 (as revised)
Revenue	9,546	9,209	19,527	19,002
Cost of sales	6,617	6,617	12,825	12,825
Gross profit	2,929	2,592	6,702	6,177
Research and development expenses	4,053	4,053	8,388	8,388
General administrative expenses	10,494	10,494	22,090	22,090
Selling expenses	1,942	1,942	3,891	3,891
Impairment of financial assets	580	544	675	615
Other operating income	1,276	1,276	1,642	1,642
Other operating expenses	2	2	36	36
Operating loss	(12,866)	(13,167)	(26,736)	(27,201)
Loss for the period from continuing operations	(13,165)	(13,466)	(27,294)	(27,759)
Net income from discontinued operations, net of tax	5,145	5,110	14,385	14,338
Loss for the period	(8,020)	(8,356)	(12,909)	(13,421)
Total comprehensive loss	(8,211)	(8,547)	(12,979)	(13,491)
Net loss per share- Basic and diluted (in EUR)	(0.37)	(0.38)	(0.58)	(0.60)

The impact of the revisions on the consolidated statements of financial position as of September 30, 2021 are as follows:


in EUR k	September 30, 2021 (as previously reported)	September 30, 2021 (as revised)
Non‑current assets	45,781	45,781
Trade receivables and contract assets	13,907	13,444
Current assets	50,409	49,946
Total Assets	96,190	95,727

Equity and liabilities
Retained earnings and other reserves	(97,523)	(98,925)
Equity	37,376	35,974

Other liabilities	-	939
Non‑current liabilities	24,136	25,075

Current liabilities	34,678	34,678
Total Equity and Liabilities	96,190	95,727

The impact of the revisions on the consolidated statements of comprehensive income for the three and nine months ended September 30, 2021 are as follows:


in EUR k	For the three months ended September 30, 2021 (as previously reported - including Discontinued Operations)	For the three months ended September 30, 2021 (as revised)	For the nine months ended September 30, 2021 (as previously reported - including Discontinued Operations)	For the nine months ended September 30, 2021 (as revised)
Revenue	9,993	9,661	29,520	28,663
Cost of sales	6,828	6,828	19,653	19,653
Gross profit	3,165	2,833	9,867	9,010
Research and development expenses	3,821	3,821	12,209	12,209
General administrative expenses	10,406	10,406	32,496	32,496
Selling expenses	2,206	2,206	6,097	6,097
Impairment of financial assets	502	471	1,177	1,086
Other operating income	1,011	1,011	2,653	2,653
Other operating expenses	-	-	36	36
Operating loss	(12,759)	(13,060)	(39,495)	(40,261)
Loss for the period from continuing operations	(13,057)	(13,358)	(40,351)	(41,117)
Net income from discontinued operations, net of tax	(8,587)	(8,587)	5,798	5,751
Loss for the period	(21,644)	(21,945)	(34,553)	(35,366)
Total comprehensive loss	(21,558)	(21,859)	(34,537)	(35,350)
Net loss per share- Basic and diluted (in EUR)	(0.96)	(0.97)	(1.55)	(1.58)

The impact of the revisions on the consolidated statements of financial position as of December 31, 2021, 2020 and 2019, are as follows:

in EUR k

Dec 31, 2021
(as previously reported)

Dec 31, 2021 (as revised)

Dec 31, 2020
(as previously reported)

Dec 31, 2020 (as revised)

Dec 31, 2019
(as previously reported)

Dec 31, 2019 (as revised)

Non‑current assets

40,534

53,084

49,401

Trade receivables and contract assets

24,337

23,646

29,199

29,250

16,593

16,554

Current assets

51,477

50,786

97,046

97,097

68,109

68,070

Total Assets

92,011

91,320

150,130

150,181

117,510

117,471

Equity and liabilities

Issued capital

2,708

2,654

2,383

Capital reserve

133,897

125,916

98,099

Retained earnings and other reserves

(107,705)

(109,414)

(62,888)

(63,477)

(40,622)

(40,865)

Non‑controlling interests

193

(938)

Equity

29,093

27,384

65,777

65,188

58,922

58,679

Other liabilities

1,018

640

204

Non‑current liabilities

23,501

24,519

27,235

27,875

29,588

29,792

Current liabilities

39,417

57,118

29,000

Total Equity and Liabilities

92,011

91,320

150,130

150,181

117,510

117,471

The impact of the revisions on the consolidated statements of comprehensive income for the years ended December 31, 2021, 2020, and 2019 are as follows:


in EUR k	Dec 31, 2021 (as previously reported)	Dec 31, 2021 (as revised)	Dec 31, 2020 (as previously reported)	Dec 31, 2020 (as revised)	Dec 31, 2019 (as previously reported)	Dec 31, 2019 (as revised)
Revenue	189,923	188,672	128,381	127,679	48,780	48,538
Cost of sales	160,448	160,448	83,437	83,437	26,005	26,005
Gross profit	29,475	28,224	44,944	44,242	22,775	22,533
Research and development expenses	19,297	19,297	14,935	14,935	9,590	9,590
General administrative expenses	46,739	46,739	40,160	40,160	23,160	23,160
Selling expenses	9,860	9,860	8,026	8,026	9,254	9,254
Impairment of financial assets	1,140	1,009	3,738	3,382	752	752
Other operating income	3,209	3,209	2,394	2,394	3,781	3,781
Other operating expenses	86	86	182	182	1,284	1,284
Real estate transfer tax expenses	-	-	-	-	1,200	1,200
Operating loss	(44,438)	(45,558)	(19,703)	(20,049)	(18,684)	(18,926)
Loss for the year	(45,262)	(46,382)	(21,378)	(21,724)	(20,855)	(21,097)
Total comprehensive loss	(44,719)	(45,839)	(21,426)	(21,772)	(20,839)	(21,081)
Loss per share- Basic and diluted (in EUR)	(1.98)	(2.04)	(1.02)	(1.04)	(1.27)	(1.28)

The revisions above have no impact on the changes in cash, cash equivalents and net cash flows in operating, investing, and financing activities within the consolidated statements of cash flows for all periods presented.

However, the revision will result in cash outflows in the amount of € 910 thousand subsequent to the release date of this financial information.

The impact of the revisions on the consolidated statements of cash flows as of June 30, 2021 are as follows:


	For the six months ended June 30
	2021	2021 (Revised)
Operating activities

Loss before taxes from continuing operations	(27,170)	(27,635)
Income before taxes from discontinued operations	14,385	14,338
Loss before taxes	(12,785)	(13,297)

Adjustments to reconcile loss to cash flow from operating activities

Amortization and depreciation	6,670	6,670
Interest expense	471	471
Expected credit loss allowances on trade receivables and contract assets	675	675
Gain on revaluation of credit loss allowance on trade receivables and contract assets	—	—
Gain on disposal of property, plant and equipment	—	—
Share‑based payment (true up)/ expenses	4,276	4,276
Tax expense	124	124
Other non‑cash items	126	126

Changes in operating assets and liabilities
Inventories	2,124	2,124
Trade receivables and contract assets	10,034	10,370
Other assets	328	328
Trade payables	(17,722)	(17,722)
Other liabilities	(2,151)	(1,975)

Thereof cash flow (used in) continuing operating activities	(16,650)	(16,603)
Thereof cash flow from discontinued operating activities	8,820	8,773
Net cash flow (used in) operating activities	(7,830)	(7,830)

Investing activities
Cash flow received/ (used in) investing activities	(4,785)	(4,785)

Financing activities
Net cash flow from/ (used in) financing activities	(761)	(761)

Changes in cash and cash equivalents	(13,376)	(13,376)
Cash and cash equivalents at the beginning of the period	48,156	48,156
Cash and cash equivalents at the end of the period	34,780	34,780

Revision of previously issued financial statements - Consolidated statements of financial position (Details) € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Jun. 30, 2022 EUR (€)	Mar. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2021 USD ($)	Sep. 30, 2021 EUR (€)	Jun. 30, 2021 EUR (€)	Mar. 31, 2021 EUR (€)	Jan. 01, 2021 EUR (€)
IFRS Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-current assets		$ 53,084	$ 49,401	€ 34,824	€ 36,801	€ 40,534	$ 40,534	€ 45,781	€ 52,171	€ 54,116	€ 53,084
Trade receivables and contract assets		29,250	16,554	15,716	20,380	23,646	23,646	13,444	18,204	28,520	29,250
Current assets		97,097	68,070	55,339	70,556	50,786	50,786	49,946	68,329	91,234	97,097
Total Assets		150,181	117,471	90,163	107,357	91,320	91,320	95,727	120,500	145,350	150,181
Equity and liabilities
Issued capital		2,654	2,383	3,250		2,708	2,708				2,654
Capital reserve		125,916	98,099	144,027		133,897	133,897				125,916
Retained earnings and other reserves		(63,477)	(40,865)	(126,171)	(115,927)	(109,414)	(109,414)	(98,925)	(77,015)	(68,455)	(63,477)
Non-controlling interests	$ 193	95	(938)
Equity		65,188	58,679	21,052	30,999	27,384	27,384	35,974	55,972	62,287	65,188
Other liabilities		640	204			1,018	1,018	939	816	680	640
Non-current liabilities		27,875	29,792	45,950	46,598	24,519	24,519	25,075	26,111	26,730	27,875
Other liabilities \| €				12,486	15,621	19,474				22,591	17,962
Current liabilities		57,118	29,000	23,161	29,760	39,417	39,417	34,678	38,417	56,333	57,118
Total Equity and Liabilities		150,181	117,471	€ 90,163	107,357	€ 91,320	91,320	95,727	120,500	145,350	€ 150,181
Previously Reported
IFRS Error Corrections and Prior Period Adjustments Restatement [Line Items]
Non-current assets		53,084	49,401		36,801		40,534	45,781	52,171	54,116
Trade receivables and contract assets		29,199	16,593		21,125		24,337	13,907	18,490	28,604
Current assets		97,046	68,109		71,301		51,477	50,409	68,615	91,318
Total Assets		150,130	117,510		108,102		92,011	96,190	120,786	145,434
Equity and liabilities
Issued capital		2,654	2,383				2,708
Capital reserve		125,916	98,099				133,897
Retained earnings and other reserves		(62,888)	(40,622)		(114,120)		(107,705)	(97,523)	(75,913)	(67,691)
Non-controlling interests	$ 193	95	(938)
Equity		65,777	58,922		32,806		29,093	37,376	57,074	63,051
Non-current liabilities		27,235	29,588		46,598		23,501	24,136	25,295	26,050
Other liabilities \| €					14,559					22,591
Current liabilities		57,118	29,000		28,698		39,417	34,678	38,417	56,333
Total Equity and Liabilities		$ 150,130	$ 117,510		€ 108,102		$ 92,011	€ 96,190	€ 120,786	€ 145,434

Revision of previously issued financial statements - Consolidated statements of cash flows (Details) - EUR (€) € in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Operating activities
Loss before taxes from continuing operations	€ (11,712)	€ (13,342)	€ (22,889)	€ (27,635)
Income before taxes from discontinued operations			6,153	14,338
Loss before taxes			(16,736)	(13,297)
Adjustments to reconcile loss to cash flow from operating activities
Amortization and depreciation			5,958	6,670
Interest expense			3,137	471
Expected credit loss allowances on trade receivables and contract assets				675
Gain on revaluation of credit loss allowance on trade receivables and contract assets			(919)
Gain on disposal of property, plant and equipment			(683)
Share-based payment (true up)/ expenses			(1,386)	4,276
Tax expense			192	124
Other non-cash items			(580)	126
Changes in operating assets and liabilities
Inventories			1,715	2,124
Trade receivables and contract assets			8,849	10,370
Other assets			1,499	328
Trade payables			(6,495)	(17,722)
Other liabilities			(8,060)	(1,975)
Thereof cash flow (used in) continuing operating activities			(22,504)	(16,603)
Thereof cash flow from discontinued operating activities			7,355	8,773
Net cash flow (used in) operating activities			(15,149)	(7,830)
Investing activities
Cash flow received/ (used in) investing activities			(215)	(4,785)
Financing activities
Net cash flow from/ (used in) financing activities			31,061	(761)
Changes in cash and cash equivalents			15,697	(13,376)
Cash and cash equivalents at the beginning of the period			17,818	48,156	€ 48,156
Cash and cash equivalents at the end of the period	€ 33,515	34,780	€ 33,515	34,780	17,818
Previously Reported
Operating activities
Loss before taxes from continuing operations				(27,170)
Income before taxes from discontinued operations				14,385
Loss before taxes				(12,785)
Adjustments to reconcile loss to cash flow from operating activities
Amortization and depreciation				6,670
Interest expense				471
Expected credit loss allowances on trade receivables and contract assets				675
Share-based payment (true up)/ expenses				4,276
Tax expense				124
Other non-cash items				126
Changes in operating assets and liabilities
Inventories				2,124
Trade receivables and contract assets				10,034
Other assets				328
Trade payables				(17,722)
Other liabilities				(2,151)
Thereof cash flow (used in) continuing operating activities				(16,650)
Thereof cash flow from discontinued operating activities				8,820
Net cash flow (used in) operating activities				(7,830)
Investing activities
Cash flow received/ (used in) investing activities				(4,785)
Financing activities
Net cash flow from/ (used in) financing activities				(761)
Changes in cash and cash equivalents				(13,376)
Cash and cash equivalents at the beginning of the period				48,156	€ 48,156
Cash and cash equivalents at the end of the period		€ 34,780		€ 34,780

Segment information (Tables)

6 Months Ended

Jun. 30, 2022

Segment information

Schedule of reconciliation of segment Adjusted EBITDA to Group loss before taxes from continuing operations


in EUR k	For the three months ended June 30, 2022
	Pharmaceutical	Diagnostics	Corporate	Total
Total Revenues from contracts with external customers	3,653	7,545	—	11,198

Adjusted EBITDA	1,472	2,005	(9,413)	(5,936)

Capital Expenditures
Additions to property, plant and equipment and right-of-use assets	12	713	34	759
Additions to intangible assets	70	—	37	107

Other segment information
Depreciation and amortization	124	512	1,513	2,149
Research and development expenses	—	—	4,457	4,457


in EUR k	For the three months ended June 30, 2021
	Pharmaceutical	Diagnostics*	Corporate	Total
Total Revenues from contracts with external customers	2,831	6,378	—	9,209

Adjusted EBITDA	647	278	(9,543)	(8,618)

Capital Expenditures
Additions to property, plant and equipment and right-of-use assets	3	—	105	108
Additions to intangible assets	241	—	522	763

Other segment information
Depreciation and amortization	410	412	1,493	2,315
Research and development expenses	—	—	4,053	4,053


	For the six months ended June 30, 2022
in EUR k	Pharmaceutical	Diagnostics	Corporate	Total
Total Revenues from contracts with external customers	6,888	14,501	—	21,389

Adjusted EBITDA	2,571	2,719	(21,377)	(16,087)

Capital Expenditures
Additions to property, plant and equipment and right-of-use assets	12	713	113	838
Additions to intangible assets	99	—	52	151

Other segment information
Depreciation and amortization	251	953	3,308	4,512
Research and development expenses	—	—	9,071	9,071


	For the six months ended June 30, 2021
in EUR k	Pharmaceutical	Diagnostics*	Corporate	Total
Total Revenues from contracts with external customers	6,429	12,573	—	19,002

Adjusted EBITDA	2,144	1,168	(21,563)	(18,251)

Capital Expenditures
Additions to property, plant and equipment and right-of-use assets	9	234	419	662
Additions to intangible assets	563	—	1,172	1,735

Other segment information
Depreciation and amortization	824	818	3,032	4,674
Research and development expenses	—	—	8,388	8,388


	For the year ended December 31, 2021
in EUR k	Pharmaceutical	Diagnostics*	COVID-19*	Corporate	Total
Total Revenues from contracts with external customers	15,641	26,697	146,334	—	188,672

Adjusted EBITDA	4,843	2,952	20,903	(46,247)	(17,549)

Capital Expenditures
Additions to property, plant and equipment and right-of-use assets	690	261	2,480	936	4,367
Additions to intangible assets	2,401	—	386	—	2,787

Other segment information
Depreciation and amortization	2,076	2,539	9,511	5,848	19,974
Research and development expenses	—	—	—	19,297	19,297

* Total Revenues from contracts with external customers have been revised for the second quarter and first half of 2021 and for the year ended December 31, 2021. Refer to Note 2 – Revision of previously issued financial statements.

Reconciliation of segment Adjusted EBITDA to Group loss before taxes from continuing operations


	For the three months ended June 30
in EUR k	2022	2021*
Reported segment Adjusted EBITDA	3,477	925
Corporate expenses	(9,413)	(9,543)
	(5,936)	(8,618)
Share-based payment income/(expenses)	(571)	(2,234)
Depreciation and amortization	(2,149)	(2,315)
One-off costs	(2,179)	—
Operating loss from continuing operations	(10,835)	(13,167)
Financial costs, net	(877)	(175)
Income tax expenses	(175)	(124)
Loss before taxes from continuing operations for the three months ended June 30	(11,887)	(13,466)


	For the six months ended June 30
in EUR k	2022	2021*
Reported segment Adjusted EBITDA	5,290	3,312
Corporate expenses	(21,377)	(21,563)
	(16,087)	(18,251)
Share-based payment income/(expenses)	1,386	(4,276)
Depreciation and amortization	(4,512)	(4,674)
One-off costs	(2,179)	—
Operating loss from continuing operations	(21,392)	(27,201)
Financial costs, net	(1,497)	(434)
Income tax expenses	(179)	(124)
Loss before taxes from continuing operations for the six months ended June 30	(23,068)	(27,759)

Reconciliation of segment Adjusted EBITDA to Group loss for the period


in EUR k	2021*	2020*	2019*
Reported segment Adjusted EBITDA	28,697	40,655	17,020
Corporate expenses	(46,247)	(39,918)	(22,949)
	(17,550)	737	(5,929)
Share-based payment income/(expenses)	(8,035)	(5,658)	(6,418)
Depreciation and amortization	(19,974)	(15,128)	(6,579)
Operating loss	(45,559)	(20,049)	(18,926)
Financial costs, net	(848)	(1,394)	(2,013)
Income tax expenses	24	(281)	(158)
Loss for the year	(46,383)	(21,724)	(21,097)

* Reported segment Adjusted EBITDA has been revised for the second quarter and first half of 2021 and for the years ended December 31, 2021, 2020 and 2019. Refer to Note 2 – Revision of previously issued financial statements.

Segment information

6 Months Ended

Jun. 30, 2022

Segment information

Segment information

1 Segment information


in EUR k	For the three months ended June 30, 2022
	Pharmaceutical	Diagnostics	Corporate	Total
Total Revenues from contracts with external customers	3,653	7,545	—	11,198

Adjusted EBITDA	1,472	2,005	(9,413)	(5,936)

Capital Expenditures
Additions to property, plant and equipment and right-of-use assets	12	713	34	759
Additions to intangible assets	70	—	37	107

Other segment information
Depreciation and amortization	124	512	1,513	2,149
Research and development expenses	—	—	4,457	4,457


in EUR k	For the three months ended June 30, 2021
	Pharmaceutical	Diagnostics*	Corporate	Total
Total Revenues from contracts with external customers	2,831	6,378	—	9,209

Adjusted EBITDA	647	278	(9,543)	(8,618)

Capital Expenditures
Additions to property, plant and equipment and right-of-use assets	3	—	105	108
Additions to intangible assets	241	—	522	763

Other segment information
Depreciation and amortization	410	412	1,493	2,315
Research and development expenses	—	—	4,053	4,053


	For the six months ended June 30, 2022
in EUR k	Pharmaceutical	Diagnostics	Corporate	Total
Total Revenues from contracts with external customers	6,888	14,501	—	21,389

Adjusted EBITDA	2,571	2,719	(21,377)	(16,087)

Capital Expenditures
Additions to property, plant and equipment and right-of-use assets	12	713	113	838
Additions to intangible assets	99	—	52	151

Other segment information
Depreciation and amortization	251	953	3,308	4,512
Research and development expenses	—	—	9,071	9,071


	For the six months ended June 30, 2021
in EUR k	Pharmaceutical	Diagnostics*	Corporate	Total
Total Revenues from contracts with external customers	6,429	12,573	—	19,002

Adjusted EBITDA	2,144	1,168	(21,563)	(18,251)

Capital Expenditures
Additions to property, plant and equipment and right-of-use assets	9	234	419	662
Additions to intangible assets	563	—	1,172	1,735

Other segment information
Depreciation and amortization	824	818	3,032	4,674
Research and development expenses	—	—	8,388	8,388


	For the year ended December 31, 2021
in EUR k	Pharmaceutical	Diagnostics*	COVID-19*	Corporate	Total
Total Revenues from contracts with external customers	15,641	26,697	146,334	—	188,672

Adjusted EBITDA	4,843	2,952	20,903	(46,247)	(17,549)

Capital Expenditures
Additions to property, plant and equipment and right-of-use assets	690	261	2,480	936	4,367
Additions to intangible assets	2,401	—	386	—	2,787

Other segment information
Depreciation and amortization	2,076	2,539	9,511	5,848	19,974
Research and development expenses	—	—	—	19,297	19,297

Adjusted EBITDA

Adjustments to income/ loss include non-cash charges in relation to depreciation, amortization (including impairments), one-off costs (as defined below), share-based payments as well as net financial costs and income taxes. Certain costs, and related income, are not allocated to the reporting segment results and represent the residual operating activities of the Group reported as ‘Corporate’. These costs include general financing costs and corporate overheads related to, centralized functions such as communications, information technology, facilities, legal, finance and accounting, insurance (D&O), human resources, business development and strategic initiatives, certain professional and consulting services, procurement, research and development and other supporting activities.

“One-off costs” are related to the costs incurred for the process of obtaining the equity and debt financing which were not directly attributable to the Oxford Loan or issuance of shares. One-off costs primarily include legal and consulting fees. These costs were disclosed under corporate expenses for the first quarter of 2022. Management reassessed and classified the one-off costs as an adjustment item for the first half of 2022.

Decreases in corporate expenses for the second quarter and first half of 2022 are mainly due to decreases in personnel costs and implementation of cost saving measures.

Reconciliation of segment Adjusted EBITDA to Group loss before taxes from continuing operations


	For the three months ended June 30
in EUR k	2022	2021*
Reported segment Adjusted EBITDA	3,477	925
Corporate expenses	(9,413)	(9,543)
	(5,936)	(8,618)
Share-based payment income/(expenses)	(571)	(2,234)
Depreciation and amortization	(2,149)	(2,315)
One-off costs	(2,179)	—
Operating loss from continuing operations	(10,835)	(13,167)
Financial costs, net	(877)	(175)
Income tax expenses	(175)	(124)
Loss before taxes from continuing operations for the three months ended June 30	(11,887)	(13,466)


	For the six months ended June 30
in EUR k	2022	2021*
Reported segment Adjusted EBITDA	5,290	3,312
Corporate expenses	(21,377)	(21,563)
	(16,087)	(18,251)
Share-based payment income/(expenses)	1,386	(4,276)
Depreciation and amortization	(4,512)	(4,674)
One-off costs	(2,179)	—
Operating loss from continuing operations	(21,392)	(27,201)
Financial costs, net	(1,497)	(434)
Income tax expenses	(179)	(124)
Loss before taxes from continuing operations for the six months ended June 30	(23,068)	(27,759)

Reconciliation of segment Adjusted EBITDA to Group loss for the period


in EUR k	2021*	2020*	2019*
Reported segment Adjusted EBITDA	28,697	40,655	17,020
Corporate expenses	(46,247)	(39,918)	(22,949)
	(17,550)	737	(5,929)
Share-based payment income/(expenses)	(8,035)	(5,658)	(6,418)
Depreciation and amortization	(19,974)	(15,128)	(6,579)
Operating loss	(45,559)	(20,049)	(18,926)
Financial costs, net	(848)	(1,394)	(2,013)
Income tax expenses	24	(281)	(158)
Loss for the year	(46,383)	(21,724)	(21,097)

Non-current asset locations

Non-current assets of the Group consist of right-of-use assets (under IFRS 16), property, plant and equipment, as well as intangible assets. All of such assets are located in Germany, which is the country of the business address of Centogene GmbH, except for property, plant and equipment of EUR 115k (December 31, 2021: EUR 147k) and right-of-use assets of EUR Nil (December 31, 2021: EUR 137k), which are located in the United States.

Unaudited consolidated statements of financial position € in Thousands, $ in Thousands	Jun. 30, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Jan. 01, 2021 EUR (€)
Non-current assets
Intangible assets	€ 7,576	€ 9,194	€ 12,407
Property, plant and equipment*	7,217	9,464	16,590
Right-of-use assets	17,059	18,904	22,120
Other assets	2,972	2,972	1,967
Non-current assets	34,824	40,534	53,084
Current assets
Inventories	2,154	3,869	11,405
Trade receivables and contract assets*	15,716	23,646	29,250
Other assets	3,954	5,453	8,286
Cash and cash equivalents	33,515	17,818	48,156
Current assets	55,339	50,786	97,097
Assets	90,163	91,320	150,181
Equity
Issued capital	3,250	2,708	2,654
Capital reserve	144,027	133,897	125,916
Accumulated deficit and other reserves*	(126,171)	(109,414)	(63,477)
Non-controlling interests	(54)	193	95
Equity	21,052	27,384	65,188
Non-current liabilities
Non-current loans	23,632		401
Lease liabilities*	13,770	15,394	17,677
Deferred tax liabilities	49	79	207
Government grants	7,305	8,028	8,950
Other liabilities*		1,018	640
Warrants liability	1,194
Non-current liabilities	45,950	24,519	27,875
Current liabilities
Government grants	1,351	1,368	1,342
Current loans	1,730	3,815	2,492
Lease liabilities*	2,713	3,330	3,528
Trade payables	4,757	11,252	31,736
Liabilities from income taxes	124	178	58
Other liabilities*	12,486	19,474	17,962
Current liabilities	23,161	39,417	57,118
Equity and liabilities	€ 90,163	€ 91,320	€ 150,181

Revision of previously issued financial statements - Consolidated statements of comprehensive income (Details) - EUR (€) € / shares in Units, € in Thousands	3 Months Ended					6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
IFRS Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue	€ 11,198	€ 10,191	€ 9,661	€ 9,209	€ 9,793	€ 21,389	€ 19,002	€ 28,663	€ 188,672	€ 127,679	€ 48,538
Cost of sales	6,586	6,450	6,828	6,617	6,208	13,036	12,825	19,653	160,448	83,437	26,005
Gross profit	4,612	3,741	2,833	2,592	3,585	8,353	6,177	9,010	28,224	44,242	22,533
Research and development expenses	4,457	4,614	3,821	4,053	4,335	9,071	8,388	12,209	19,297	14,935	9,590
General administrative expenses	9,378	7,906	10,406	10,494	11,596	17,284	22,090	32,496	46,739	40,160	23,160
Selling expenses	2,798	2,394	2,206	1,942	1,949	5,192	3,891	6,097	9,860	8,026	9,254
Impairment of financial assets		116	471	544	71		615	1,086	1,009	3,382	752
Other operating income	657	733	1,011	1,276	366	1,390	1,642	2,653	3,209	2,394	3,781
Other operating expenses	506	1		2	34	507	36	36	86	182	1,284
Real estate transfer tax expenses											1,200
Operating loss	(10,835)	(10,557)	(13,060)	(13,167)	(14,034)	(21,392)	(27,201)	(40,261)	(45,558)	(20,049)	(18,926)
Loss for the period from continuing operations	(11,887)	(11,180)	(13,358)	(13,466)	(14,293)	(23,068)	(27,759)	(41,117)
Net income from discontinued operations, net of tax	1,539	4,601	(8,587)	5,110	9,227	6,140	14,338	5,751
Loss for the period	(10,348)	(6,579)	(21,945)	(8,356)	(5,066)	(16,928)	(13,421)	(35,366)	(46,382)	(21,724)	(21,097)
Total comprehensive loss	€ (10,419)	€ (6,485)	€ (21,859)	€ (8,547)	€ (4,945)	€ (16,905)	€ (13,491)	€ (35,350)	€ (45,839)	€ (21,772)	€ (21,081)
Net loss per share - Basic (in EUR)	€ (0.38)	€ (0.28)	€ (0.97)	€ (0.38)	€ (0.23)	€ (0.64)	€ (0.60)	€ (1.58)	€ (2.04)	€ (1.04)	€ (1.28)
Net loss per share - Diluted (in EUR)	€ (0.38)	€ (0.28)	€ (0.97)	€ (0.38)	€ (0.23)	€ (0.64)	€ (0.60)	€ (1.58)	€ (2.04)	€ (1.04)	€ (1.28)
Previously Reported
IFRS Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue		€ 10,327	€ 9,993	€ 9,546	€ 9,981		€ 19,527	€ 29,520	€ 189,923	€ 128,381	€ 48,780
Cost of sales		6,450	6,828	6,617	6,208		12,825	19,653	160,448	83,437	26,005
Gross profit		3,877	3,165	2,929	3,773		6,702	9,867	29,475	44,944	22,775
Research and development expenses		4,614	3,821	4,053	4,335		8,388	12,209	19,297	14,935	9,590
General administrative expenses		7,906	10,406	10,494	11,596		22,090	32,496	46,739	40,160	23,160
Selling expenses		2,394	2,206	1,942	1,949		3,891	6,097	9,860	8,026	9,254
Impairment of financial assets		154	502	580	95		675	1,177	1,140	3,738	752
Other operating income		733	1,011	1,276	366		1,642	2,653	3,209	2,394	3,781
Other operating expenses		1		2	34		36	36	86	182	1,284
Real estate transfer tax expenses											1,200
Operating loss		(10,459)	(12,759)	(12,866)	(13,870)		(26,736)	(39,495)	(44,438)	(19,703)	(18,684)
Loss for the period from continuing operations		(11,083)	(13,057)	(13,165)	(14,129)		(27,294)	(40,351)
Net income from discontinued operations, net of tax		4,601	(8,587)	5,145	9,240		14,385	5,798
Loss for the period		(6,482)	(21,644)	(8,020)	(4,889)		(12,909)	(34,553)	(45,262)	(21,378)	(20,855)
Total comprehensive loss		€ (6,388)	€ (21,558)	€ (8,211)	€ (4,768)		€ (12,979)	€ (34,537)	€ (44,719)	€ (21,426)	€ (20,839)
Net loss per share - Basic (in EUR)		€ (0.28)	€ (0.96)	€ (0.37)	€ (0.22)		€ (0.58)	€ (1.55)	€ (1.98)	€ (1.02)	€ (1.27)
Net loss per share - Diluted (in EUR)		€ (0.28)	€ (0.96)	€ (0.37)	€ (0.22)		€ (0.58)	€ (1.55)	€ (1.98)	€ (1.02)	€ (1.27)

Unaudited consolidated statements of comprehensive loss € in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022 EUR (€) € / shares	Jun. 30, 2021 EUR (€) € / shares	Jun. 30, 2022 EUR (€) € / shares	Jun. 30, 2021 EUR (€) € / shares
Unaudited consolidated statements of comprehensive loss
Revenue	€ 11,198	€ 9,209	€ 21,389	€ 19,002
Cost of sales	6,586	6,617	13,036	12,825
Gross profit	4,612	2,592	8,353	6,177
Research and development expenses	4,457	4,053	9,071	8,388
General administrative expenses	9,378	10,494	17,284	22,090
Selling expenses	2,798	1,942	5,192	3,891
Impairment of financial assets		544		615
Gain on reversal of financial asset impairment	1,035		919
Other operating income	657	1,276	1,390	1,642
Other operating expenses	506	2	507	36
Operating loss	(10,835)	(13,167)	(21,392)	(27,201)
Changes in fair value of warrants	1,401		1,639
Interest and similar income			1
Interest and similar expense	2,278	175	3,137	434
Financial costs, net	(877)	(175)	(1,497)	(434)
Loss before taxes from continuing operations	(11,712)	(13,342)	(22,889)	(27,635)
Income tax expenses	175	124	179	124
Loss for the period from continuing operations	(11,887)	(13,466)	(23,068)	(27,759)
Net income from discontinued operations, net of tax	1,539	5,110	6,140	14,338
Loss for the period	(10,348)	(8,356)	(16,928)	(13,421)
Other comprehensive income/(loss), all attributable to equity holders of the parent	(71)	(191)	23	(70)
Total comprehensive loss	(10,419)	(8,547)	(16,905)	(13,491)
Attributable to:
Equity holders of the parent	(10,145)	(8,559)		(13,537)
Non-controlling interests from continuing operations			(16,658)
Non-controlling interests from discontinued operations	(274)	12	(247)	46
Total comprehensive loss	€ (10,419)	€ (8,547)	€ (16,905)	€ (13,491)
Net loss per share - Continuing operations - Basic (in EUR) \| € / shares	€ (0.44)	€ (0.61)	€ (0.88)	€ (1.24)
Net loss per share - Continuing operations - Diluted (in EUR) \| € / shares	(0.44)	(0.61)	(0.88)	(1.24)
Net loss per share - Loss attributable to parent - Basic (in EUR) \| € / shares	(0.38)	(0.38)	(0.64)	(0.60)
Net loss per share - Loss attributable to parent - Diluted (in EUR) \| € / shares	€ (0.38)	€ (0.38)	€ (0.64)	€ (0.60)

Revision of previously issued financial statements (Tables)

6 Months Ended

Jun. 30, 2022

Revision of previously issued financial statements

Schedule of changes in presentation of items in the financial statements

The impact of the revisions on the consolidated statements of financial position as of March 31, 2022 and 2021, are as follows:


in EUR k	March 31 2022 (as previously reported)	March 31 2022 (revised)	March 31 2021 (as previously reported)	March 31 2021 (revised)
Non‑current assets	36,801	36,801	54,116	54,116
Trade receivables and contract assets	21,125	20,380	28,604	28,520
Current assets	71,301	70,556	91,318	91,234
Total Assets	108,102	107,357	145,434	145,350

Equity and liabilities
Retained earnings and other reserves	(114,120)	(115,927)	(67,691)	(68,455)
Equity	32,806	30,999	63,051	62,287

Other liabilities	-	-	-	680
Non‑current liabilities	46,598	46,598	26,050	26,730

Other liabilities	14,559	15,621	22,591	22,591
Current liabilities	28,698	29,760	56,333	56,333
Total Equity and Liabilities	108,102	107,357	145,434	145,350

The impact of the revisions on the consolidated statements of comprehensive income for the three months ended March 31, 2022 and 2021 are as follows:


in EUR k	For the three months ended March 31 2022 (as previously reported)	For the three months ended March 31 2022 (as revised)	For the three months ended March 31 2021 (as previously reported)	For the three months ended March 31 2021 (revised)
Revenue	10,327	10,191	9,981	9,793
Cost of sales	6,450	6,450	6,208	6,208
Gross profit	3,877	3,741	3,773	3,585
Research and development expenses	4,614	4,614	4,335	4,335
General administrative expenses	7,906	7,906	11,596	11,596
Selling expenses	2,394	2,394	1,949	1,949
Impairment of financial assets	154	116	95	71
Other operating income	733	733	366	366
Other operating expenses	1	1	34	34
Operating loss	(10,459)	(10,557)	(13,870)	(14,034)
Loss for the period from continuing operations	(11,083)	(11,180)	(14,129)	(14,293)
Net income from discontinued operations, net of tax	4,601	4,601	9,240	9,227
Loss for the period	(6,482)	(6,579)	(4,889)	(5,066)
Total comprehensive loss	(6,388)	(6,485)	(4,768)	(4,945)
Loss per share- Basic and diluted (in EUR)	(0.28)	(0.28)	(0.22)	(0.23)

The impact of the revisions on the consolidated statements of financial position as of June 30, 2021 are as follows:


in EUR k	June 30, 2021 (as previously reported)	June 30, 2021 (as revised)
Non‑current assets	52,171	52,171
Trade receivables and contract assets	18,490	18,204
Current assets	68,615	68,329
Total Assets	120,786	120,500

Equity and liabilities
Retained earnings and other reserves	(75,913)	(77,015)
Equity	57,074	55,972

Other liabilities	-	816
Non‑current liabilities	25,295	26,111

Current liabilities	38,417	38,417
Total Equity and Liabilities	120,786	120,500

The impact of the revisions on the consolidated statements of comprehensive income for the three and six months ended June 30, 2021 are as follows:


in EUR k	For the three months ended June 30, 2021 (as previously reported - including Discontinued Operations)	For the three months ended June 30, 2021 (as revised)	For the six months ended June 30, 2021 (as previously reported - including Discontinued Operations)	For the six months ended June 30, 2021 (as revised)
Revenue	9,546	9,209	19,527	19,002
Cost of sales	6,617	6,617	12,825	12,825
Gross profit	2,929	2,592	6,702	6,177
Research and development expenses	4,053	4,053	8,388	8,388
General administrative expenses	10,494	10,494	22,090	22,090
Selling expenses	1,942	1,942	3,891	3,891
Impairment of financial assets	580	544	675	615
Other operating income	1,276	1,276	1,642	1,642
Other operating expenses	2	2	36	36
Operating loss	(12,866)	(13,167)	(26,736)	(27,201)
Loss for the period from continuing operations	(13,165)	(13,466)	(27,294)	(27,759)
Net income from discontinued operations, net of tax	5,145	5,110	14,385	14,338
Loss for the period	(8,020)	(8,356)	(12,909)	(13,421)
Total comprehensive loss	(8,211)	(8,547)	(12,979)	(13,491)
Net loss per share- Basic and diluted (in EUR)	(0.37)	(0.38)	(0.58)	(0.60)

The impact of the revisions on the consolidated statements of financial position as of September 30, 2021 are as follows:


in EUR k	September 30, 2021 (as previously reported)	September 30, 2021 (as revised)
Non‑current assets	45,781	45,781
Trade receivables and contract assets	13,907	13,444
Current assets	50,409	49,946
Total Assets	96,190	95,727

Equity and liabilities
Retained earnings and other reserves	(97,523)	(98,925)
Equity	37,376	35,974

Other liabilities	-	939
Non‑current liabilities	24,136	25,075

Current liabilities	34,678	34,678
Total Equity and Liabilities	96,190	95,727

The impact of the revisions on the consolidated statements of comprehensive income for the three and nine months ended September 30, 2021 are as follows:


in EUR k	For the three months ended September 30, 2021 (as previously reported - including Discontinued Operations)	For the three months ended September 30, 2021 (as revised)	For the nine months ended September 30, 2021 (as previously reported - including Discontinued Operations)	For the nine months ended September 30, 2021 (as revised)
Revenue	9,993	9,661	29,520	28,663
Cost of sales	6,828	6,828	19,653	19,653
Gross profit	3,165	2,833	9,867	9,010
Research and development expenses	3,821	3,821	12,209	12,209
General administrative expenses	10,406	10,406	32,496	32,496
Selling expenses	2,206	2,206	6,097	6,097
Impairment of financial assets	502	471	1,177	1,086
Other operating income	1,011	1,011	2,653	2,653
Other operating expenses	-	-	36	36
Operating loss	(12,759)	(13,060)	(39,495)	(40,261)
Loss for the period from continuing operations	(13,057)	(13,358)	(40,351)	(41,117)
Net income from discontinued operations, net of tax	(8,587)	(8,587)	5,798	5,751
Loss for the period	(21,644)	(21,945)	(34,553)	(35,366)
Total comprehensive loss	(21,558)	(21,859)	(34,537)	(35,350)
Net loss per share- Basic and diluted (in EUR)	(0.96)	(0.97)	(1.55)	(1.58)

The impact of the revisions on the consolidated statements of financial position as of December 31, 2021, 2020 and 2019, are as follows:

in EUR k

Dec 31, 2021
(as previously reported)

Dec 31, 2021 (as revised)

Dec 31, 2020
(as previously reported)

Dec 31, 2020 (as revised)

Dec 31, 2019
(as previously reported)

Dec 31, 2019 (as revised)

Non‑current assets

40,534

53,084

49,401

Trade receivables and contract assets

24,337

23,646

29,199

29,250

16,593

16,554

Current assets

51,477

50,786

97,046

97,097

68,109

68,070

Total Assets

92,011

91,320

150,130

150,181

117,510

117,471

Equity and liabilities

Issued capital

2,708

2,654

2,383

Capital reserve

133,897

125,916

98,099

Retained earnings and other reserves

(107,705)

(109,414)

(62,888)

(63,477)

(40,622)

(40,865)

Non‑controlling interests

193

(938)

Equity

29,093

27,384

65,777

65,188

58,922

58,679

Other liabilities

1,018

640

204

Non‑current liabilities

23,501

24,519

27,235

27,875

29,588

29,792

Current liabilities

39,417

57,118

29,000

Total Equity and Liabilities

92,011

91,320

150,130

150,181

117,510

117,471

The impact of the revisions on the consolidated statements of comprehensive income for the years ended December 31, 2021, 2020, and 2019 are as follows:


in EUR k	Dec 31, 2021 (as previously reported)	Dec 31, 2021 (as revised)	Dec 31, 2020 (as previously reported)	Dec 31, 2020 (as revised)	Dec 31, 2019 (as previously reported)	Dec 31, 2019 (as revised)
Revenue	189,923	188,672	128,381	127,679	48,780	48,538
Cost of sales	160,448	160,448	83,437	83,437	26,005	26,005
Gross profit	29,475	28,224	44,944	44,242	22,775	22,533
Research and development expenses	19,297	19,297	14,935	14,935	9,590	9,590
General administrative expenses	46,739	46,739	40,160	40,160	23,160	23,160
Selling expenses	9,860	9,860	8,026	8,026	9,254	9,254
Impairment of financial assets	1,140	1,009	3,738	3,382	752	752
Other operating income	3,209	3,209	2,394	2,394	3,781	3,781
Other operating expenses	86	86	182	182	1,284	1,284
Real estate transfer tax expenses	-	-	-	-	1,200	1,200
Operating loss	(44,438)	(45,558)	(19,703)	(20,049)	(18,684)	(18,926)
Loss for the year	(45,262)	(46,382)	(21,378)	(21,724)	(20,855)	(21,097)
Total comprehensive loss	(44,719)	(45,839)	(21,426)	(21,772)	(20,839)	(21,081)
Loss per share- Basic and diluted (in EUR)	(1.98)	(2.04)	(1.02)	(1.04)	(1.27)	(1.28)

The impact of the revisions on the consolidated statements of cash flows as of June 30, 2021 are as follows:


	For the six months ended June 30
	2021	2021 (Revised)
Operating activities

Loss before taxes from continuing operations	(27,170)	(27,635)
Income before taxes from discontinued operations	14,385	14,338
Loss before taxes	(12,785)	(13,297)

Adjustments to reconcile loss to cash flow from operating activities

Amortization and depreciation	6,670	6,670
Interest expense	471	471
Expected credit loss allowances on trade receivables and contract assets	675	675
Gain on revaluation of credit loss allowance on trade receivables and contract assets	—	—
Gain on disposal of property, plant and equipment	—	—
Share‑based payment (true up)/ expenses	4,276	4,276
Tax expense	124	124
Other non‑cash items	126	126

Changes in operating assets and liabilities
Inventories	2,124	2,124
Trade receivables and contract assets	10,034	10,370
Other assets	328	328
Trade payables	(17,722)	(17,722)
Other liabilities	(2,151)	(1,975)

Thereof cash flow (used in) continuing operating activities	(16,650)	(16,603)
Thereof cash flow from discontinued operating activities	8,820	8,773
Net cash flow (used in) operating activities	(7,830)	(7,830)

Investing activities
Cash flow received/ (used in) investing activities	(4,785)	(4,785)

Financing activities
Net cash flow from/ (used in) financing activities	(761)	(761)

Changes in cash and cash equivalents	(13,376)	(13,376)
Cash and cash equivalents at the beginning of the period	48,156	48,156
Cash and cash equivalents at the end of the period	34,780	34,780

Unaudited consolidated statements of cash flows - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Operating activities
Loss before taxes from continuing operations	€ (22,889)	€ (27,635)
Income before taxes from discontinued operations	6,153	14,338
Loss before taxes	(16,736)	(13,297)
Adjustments to reconcile loss to cash flow from operating activities
Amortization and depreciation	5,958	6,670
Interest income	(1)
Interest expense	3,137	471
Expected credit loss allowances on trade receivables and contract assets		675
Gain on revaluation of credit loss allowance on trade receivables and contract assets	(919)
Gain on disposal of property, plant and equipment	(683)
Share-based payment (true up)/ expenses	(1,386)	4,276
Fair value adjustments of warrants	(1,639)
Tax expense	192	124
Other non-cash items	(580)	126
Changes in operating assets and liabilities
Inventories	1,715	2,124
Trade receivables and contract assets	8,849	10,370
Other assets	1,499	328
Trade payables	(6,495)	(17,722)
Other liabilities	(8,060)	(1,975)
Thereof cash flow (used in) continuing operating activities	(22,504)	(16,603)
Thereof cash flow from discontinued operating activities	7,355	8,773
Net cash flow (used in) operating activities	(15,149)	(7,830)
Investing activities
Cash paid for investments in intangible assets	(151)	(2,089)
Cash paid for investments in property, plant and equipment	(843)	(2,696)
Cash received for disposal of property, plant and equipment	779
Thereof cash flow (used in) continuing investing activities	(994)	(2,397)
Thereof cash flow from/(used in) discontinued investing activities	779	(2,388)
Cash flow received/ (used in) investing activities	(215)	(4,785)
Financing activities
Cash received from issuance of shares	12,058
Cash received from issuance of warrants	2,833
Cash received from loans	21,695	1,769
Cash repayments of loans	(148)	(185)
Cash repayments of lease liabilities	(2,241)	(2,263)
Interest paid	(3,137)	(82)
Thereof net cash flow from/(used in) continuing financing activities	31,542	(404)
Thereof net cash flow (used in) discontinued financing activities	(481)	(357)
Net cash flow from/ (used in) financing activities	31,061	(761)
Changes in cash and cash equivalents	15,697	(13,376)
Cash and cash equivalents at the beginning of the period	17,818	48,156
Cash and cash equivalents at the end of the period	€ 33,515	€ 34,780

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2022
Document Information [Line Items]
Entity Registrant Name	Centogene N.V.
Entity Central Index Key	0001757097
Document Type	6-K
Document Period End Date	Jun. 30, 2022
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2

Revision of previously issued financial statements (Details) - EUR (€) € in Thousands		6 Months Ended
	Jul. 01, 2022	Jun. 30, 2022	Jun. 30, 2021
IFRS Error Corrections and Prior Period Adjustments Restatement [Line Items]
Changes in cash and cash equivalents		€ 15,697	€ (13,376)
Adjustment \| Effect of Revision of Financial Statements
IFRS Error Corrections and Prior Period Adjustments Restatement [Line Items]
Changes in cash and cash equivalents	€ 910