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Collaborative and Licensing Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2024
Research and Development [Abstract] |
Schedule of Net Product Sales | The following table summarizes total collaboration revenue recognized for the years ended December 31, 2024, 2023 and 2022:
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
Revenue from Collaborators | $ |  | $ |  | $
Research and development service revenue | — |  |  | 79,431 |  |  | 46,822 |
Right to access intellectual property revenue | — |  |  | 104,477 |  |  | 104,994 |
Material rights revenue | — |  |  | 71,980 |  |  | — |
Other | 30,695 |  |  | 13,039 |  |  | 9,493 |
Total | 30,695 |  |  | 268,927 |  |  | 161,309 |
The following table summarizes collaboration revenue recognized in connection with the tislelizumab collaboration and license agreement for the years ended December 31, 2024, 2023 and 2022:
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
| $ |  | $ |  | $
Research and development service revenue | — |  |  | 72,278 |  |  | 39,655 |
Other 1 | 2,113 |  |  | 5,067 |  |  | 9,493 |
Total | 2,113 |  |  | 77,345 |  |  | 49,148 |
1 Represents revenue recognized on sale of tislelizumab clinical supply to Novartis in conjunction with the collaboration. The following table summarizes collaboration revenue recognized in connection with the ociperlimab option, collaboration and license agreement for the years ended December 31, 2024, 2023 and 2022:
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
| $ |  | $ |  | $
Research and development service revenue | — |  |  | 7,153 |  |  | 7,167 |
Right to access intellectual property revenue | — |  |  | 104,477 |  |  | 104,994 |
Material rights revenue | — |  |  | 71,980 |  |  | — |
Other 2 | 18,259 |  |  | 8,859 |  |  | — |
Total | 18,259 |  |  | 192,469 |  |  | 112,161 |
2 Represents revenue generated under the broad markets marketing and promotion agreement in conjunction with the collaboration. The table below presents the Company’s net product sales for the years ended December 31, 2024, 2023 and 2022.
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
| $ |  | $ |  | $
Product revenue - gross | 4,786,744 |  |  | 2,718,969 |  |  | 1,438,440 |
Less: Rebates and sales returns | (1,007,198) |  |  | (529,117) |  |  | (183,828) |
Product revenue - net | 3,779,546 |  |  | 2,189,852 |  |  | 1,254,612 |
The following table disaggregates net product revenue by product for the years ended December 31, 2024, 2023 and 2022.
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
| $ |  | $ |  | $
BRUKINSA® | 2,644,226 |  |  | 1,290,396 |  |  | 564,651 |
Tislelizumab | 620,836 |  |  | 536,620 |  |  | 422,885 |
XGEVA® | 224,403 |  |  | 92,828 |  |  | 63,398 |
BLINCYTO® | 74,331 |  |  | 54,342 |  |  | 36,107 |
KYPROLIS® | 66,171 |  |  | 39,799 |  |  | 13,696 |
POBEVCY® | 53,509 |  |  | 56,547 |  |  | 38,124 |
REVLIMID® | 36,028 |  |  | 76,018 |  |  | 79,049 |
Other | 60,042 |  |  | 43,302 |  |  | 36,702 |
Total product revenue - net | 3,779,546 |  |  | 2,189,852 |  |  | 1,254,612 |
Schedule of Collaboration Agreements | Amounts recorded related to the Company’s portion of the co-development funding on the pipeline assets for the years ended December 31, 2024, 2023 and 2022 were as follows:
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
| $ |  | $ |  | $
BeiGene’s portion of the development funding | 148,391 |  |  | 108,608 |  |  | 195,357 |
Less: Amortization of research and development cost share liability | 73,226 |  |  | 55,294 |  |  | 96,402 |
Research and development expense | 75,165 |  |  | 53,314 |  |  | 98,955 |
|  |  |  |  | As of December 31, 2024
Remaining portion of development funding cap |  |  |  |  | 335,261 |
As of December 31, 2024 and 2023, the research and development cost share liability recorded in the Company’s balance sheet was as follows:
| As of December 31,
| 2024 |  | 2023
| $ |  | $
Research and development cost share liability, current portion | 111,154 |  |  | 68,004 |
Research and development cost share liability, non-current portion | 54,286 |  |  | 170,662 |
Total research and development cost share liability | 165,440 |  |  | 238,666 |
Schedule of Amounts and Classification of Reimbursement Expense | The net reimbursement paid under the commercial profit-sharing agreement for in-line product sales is classified in the consolidated statements of operations for the three years ended December 31, 2024 as follows:
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
| $ |  | $ |  | $
Cost of sales - product | 37,150 |  |  | 8,358 |  |  | 5,898 |
Selling, general and administrative | (83,674) |  |  | (60,917) |  |  | (54,865) |
Research and development | (2,438) |  |  | 1,688 |  |  | (1,216) |
Total | (48,962) |  |  | (50,871) |  |  | (50,183) |
Schedule of Payments Due to Collaboration Partners | Upfront and milestone payments made under these arrangements for the years ended December 31, 2024, 2023 and 2022 are set forth below. All upfront and development milestones were expensed to research and development expense. All regulatory and commercial milestones were capitalized as intangible assets and are being amortized over the remainder of the respective product patent or the term of the commercialization agreements.
|  | Year Ended December 31,
|  | 2024 |  | 2023 |  | 2022
Payments due to collaboration partners | Classification | $ |  | $ |  | $
Upfront payments | Research and development expense | 60,027 |  |  | 46,800 |  |  | 68,665 |
Development milestone payments | Research and development expense | 54,000 |  |  | — |  |  | 5,500 |
Regulatory and commercial milestone payments | Intangible asset | — |  |  | 24,365 |  |  | — |
Total |  | 114,027 |  |  | 71,165 |  |  | 74,165 |

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