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Summary of Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2025
Summary of Reconciliation of Cash, Cash Equivalents and Restricted Cash | The following table provides a reconciliation of cash, cash equivalents, and restricted cash included in the condensed consolidated balance sheets to the amounts included in the condensed consolidated statements of cash flows (in thousands):
|  | September 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Cash and cash equivalents |  | $ | 346,032 |  |  | $ | 54,393 |
Restricted cash |  |  | 6,290 |  |  |  | 2,447 |
Total cash, cash equivalents and restricted cash in the condensed consolidated statements of cash flows |  | $ | 352,322 |  |  | $ | 56,840 |
Summary of Loans and Financing Receivable | Accounts receivable consists of the following (in thousands):
|  | September 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Billed accounts receivable |  | $ | 12,578 |  |  | $ | 6,516 |
Unbilled accounts receivable |  |  | 24,334 |  |  |  | 3,672 |
Total accounts receivable |  | $ | 36,912 |  |  | $ | 10,188 |
Summary of Property Plant And Equipment Useful Life | Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Useful lives are as follows:
Computer equipment and acquired computer software |  | 3 – 5 years
Machinery, equipment, furniture and fixtures |  | 4 – 7 years
Quantum computing systems |  | 3 years
Satellites |  | 3 years
Leasehold improvements |  | Shorter of the lease term or the estimated useful life of the related asset
Schedule of Earnings Per Share, Basic and Diluted | The following table sets forth the computation of basic and diluted loss per share attributable to common stockholders (in thousands, except share and per share data):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
Numerator: |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Net loss |  | $ | (1,055,612 | ) |  | $ | (52,496 | ) |  | $ | (1,265,394 | ) |  | $ | (129,649 | )
Less: Net loss attributable to noncontrolling interests |  | $ | 657 |  |  | $ | — |  |  | $ | 1,349 |  |  | $ | — |
Net loss attributable to IonQ, Inc. common stockholders for basic and diluted net loss per share |  | $ | (1,054,955 | ) |  | $ | (52,496 | ) |  | $ | (1,264,045 | ) |  | $ | (129,649 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares used in computing net loss per share attributable to IonQ, Inc. common stockholders—basic and diluted |  |  | 294,524,786 |  |  |  | 214,305,053 |  |  |  | 258,324,714 |  |  |  | 211,378,045 |
Net loss per share attributable to IonQ, Inc. common stockholders—basic and diluted |  | $ | (3.58 | ) |  | $ | (0.24 | ) |  | $ | (4.89 | ) |  | $ | (0.61 | )
Summary of Antidilutive Securities Excluded from Computation of Earnings Per Share | The following is a summary of the weighted average common stock equivalents for the securities outstanding during the respective periods that have been excluded from the computation of diluted net loss per common share:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Common stock options outstanding |  |  | 7,967,193 |  |  |  | 18,693,271 |  |  |  | 11,972,668 |  |  |  | 19,715,840 |
Warrants to purchase common stock |  |  | 35,269,625 |  |  |  | 13,529,455 |  |  |  | 13,527,921 |  |  |  | 13,529,455 |
Unvested restricted stock units |  |  | 14,123,062 |  |  |  | 16,087,407 |  |  |  | 14,542,660 |  |  |  | 16,478,732 |
Unvested performance-based restricted stock units |  |  | 5,118,952 |  |  |  | 1,918,817 |  |  |  | 3,025,625 |  |  |  | 1,970,331 |
Unvested restricted stock |  |  | 4,279,209 |  |  |  | — |  |  |  | 1,947,801 |  |  |  | — |
Unvested early exercised stock options |  |  | 74,133 |  |  |  | 283,401 |  |  |  | 132,290 |  |  |  | 331,546 |
Total |  |  | 66,832,174 |  |  |  | 50,512,351 |  |  |  | 45,148,965 |  |  |  | 52,025,904 |

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