EYEBIOTECH LIMITED

• ·

  Negative shareholders' funds

Figures converted to GBP from USD at 0.749 per USD (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The Directors have prepared the financial statements on a going concern basis. Before confirming the appropriateness of the going concern basis of preparation, the Directors reviewed and considered the following: The latest cash flow forecasts extend beyond 12 months from the date of signing the financial statements. These are based on the Directors' collective view of likely trading conditions underpinned by a prudent assessment of the performance of the economies in which they will operate over that period including severe and plausible possible downside scenarios. The relative strength of the Group's and the Company's balance sheets in this context. The level of cash held by the Group and access to further third-party debt. The Company entered a physical cash pool which became operational in January 2025. The directors do not consider the change to impact the going concern of the company as the company's right to access cash remains unchanged. The cash will be reported as an intercompany receivable which the directors do not have any concern over given the Group's strong financial position. The Parent will provide financial support to the Company such that the Company is able to operate as a going concern and to settle its liabilities as they fall due. This financial support will include: Not seeking the repayment of amounts advanced to the Company by the Parent and/or other members of the Parent group unless adequate alternative financing has been secured by the Company; and Advancing further amounts to the Company as required by the Company. Given the matters described above, the Directors believe that the Company have the resources required to settle all liabilities as they fall due for at least 12 months from the date of signing the financial statements and that no material uncertainties exist. Accordingly, the financial statements have been prepared on a going concern basis.”

Group structure

1. EYEBIOTECH LIMITED · parent
   1. Eyebiotech, Inc. 100% · USA · Clinical advisory

Significant events

• “On 11 July 2024, the Company was acquired by MSD International Business GmbH (a part of "MSD Group") and disposed of its subsidiary, Eyebiotech, Inc.”
• “As a result of the MSD Group transaction, each of the share-based payment schemes has been closed and settled in the period. This has resulted in an acceleration of the remaining share-based payment charges of $10,766k, plus accounting for a modification in one scheme to allow for cash settlement resulting in an expense of $36,305k.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

6

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.