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Revenue and other income (Tables) | 6 Months Ended
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Jun. 30, 2024
Disclosure of disaggregation of revenue from contracts with customers [abstract] |
Disclosure of revenue from collaboration and licensing agreements | Revenues from collaboration and licensing agreements result from agreements signed with AstraZeneca, Sanofi and Takeda :
(in thousands of euro) | June 30, 2024 | June 30, 2023
Proceeds from collaboration and licensing agreements | 7,396 | 34,728
of which monalizumab agreement (AstraZeneca) | 2,994 | 9,503
of which 2016 Sanofi agreement | 4,000 | 2,000
of which Sanofi agreement 2022 - ANKET IPH62 - Recognition of license initial payment and income related to the completion of work in line with the joint research program | 199 | 18,672
of which Sanofi agreement 2022 - ANKET IPH67 -Recognition of license initial payment, income related to the option exercise and income related to the completion of work in line with the joint research program | 203 | —
of which Takeda agreement | — | 4,553
Invoicing of R&D costs (IPH5201 agreement) | 897 | 616
Revenue from collaboration and licensing agreements | 8,293 | 35,344
Disclosure of change in deferred revenue and collaboration liabilities | Change in deferred revenue relating to monalizumab agreement:
(in thousands of euro) | Total
As of December 31, 2022 | 14,481
Revenue for the six months ended June 30, 2023 | (9,503)
Transfer from / (to) collaboration liabilities | (283)
As of June 30, 2023 | 4,695
As of December 31, 2023 | 5,156
Revenue for the six months ended June 30, 2024 | (2,994)
Transfer from / (to) collaboration liabilities | (172)
As of June 30, 2024 | 1,990
Change in collaboration liabilities relating to monalizumab agreement:
(in thousands of euro) | Total
As of December 31, 2022 | 63,211
Additions | 283
Deductions | (7,436)
As of June 30, 2023 | 56,058
As of December 31, 2023 | 52,677
Additions | 1,891
Deductions | (2,419)
As of June 30, 2024 | 52,149
Change in deferred revenue relating to the 2022 research collaboration and licensing agreement :
(in thousands of euro) | Total
As of December 31, 2022 | —
Additions (1) | 6,500
Deductions | (172)
As of June 30, 2023 | 6,328
(in thousands of euro) | Total
As of December 31, 2023 | 5,327
Additions | —
Deductions | (402)
As of June 30, 2024 | 4,925
(1) The increase in deferred revenue relating to the 2022 research collaboration and licensing agreement with Sanofi between December 31, 2022 and June 30, 2023 mainly comprises (i) an upfront payment of €5,000 thousand relating to the granting of two options for exclusive licenses on Innate's intellectual property for the research, development, manufacturing and commercialization of NKCEs specifically targeting two preclinical molecules. The Company will recognize the related revenues either at the reporting date or three years after the effective date; as well as (ii) an amount of €1,500 thousand relating to research activities to perform in collaboration with Sanofi. The Company will recognize the related revenues on a straight-line basis over the duration of the research work to which the Company has agreed.
Disclosure of variance of deferred revenue | Schedule of variance of deferred revenue
(in thousands of euro) | As of December 31, 2023 | Recognition in P&L | Proceeds | Transfer from / (to) collaboration liabilities | As of June 30, 2024
Monalizumab | 5,155 | (2,994) | — | (172) | 1,990
Sanofi (2022) option | 2,500 | — | — | — | 2,500
Sanofi (2022) services | 2,826 | (402) | — | — | 2,424
Total | 10,481 | (3,396) | — | (172) | 6,915
(in thousands of euro) | As of December 31, 2022 | Recognition in P&L | Proceeds | Transfer from / (to) collaboration liabilities | As of June 30, 2023
Monalizumab | 14,481 | (9,503) | — | (283) | 4,696
Sanofi (2022) option | — | — | 5,000 | — | 5,000
Sanofi (2022) services | — | (172) | 1,500 | — | 1,328
Total | 14,481 | (9,675) | 5,000 | (283) | 11,024
Disclosure of government financing for research expenditures | The total amount for government financing for research expenditures recorded as other income in the income statement can be analysed as follows:
(in thousands of euro) | June 30, 2024 | June 30, 2023
Research tax credit | 4,050 | 4,854
Grant | 2 | —
Government financing for research expenditures | 4,052 | 4,854

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