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Earnings Per Share (Tables) | 6 Months Ended
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Jun. 30, 2026
Earnings Per Share [Abstract] |
Schedule of Basic and Diluted Loss Per Common Share | The following table reflects the calculation of basic and diluted loss per common share (in thousands, except per share amounts):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2026 |  | 2025 |  | 2026 |  | 2025
Net loss per ImmunityBio common share – basic and diluted |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |
Net loss attributable to ImmunityBio common stockholders | $ | (230,378) |  |  | $ | (92,555) |  |  | $ | (863,160) |  |  | $ | (222,201) |
Denominator: |  |  |  |  |  |  |
Weighted-average number of common shares outstanding – basic and diluted | 1,050,070 |  |  | 888,216 |  |  | 1,038,536 |  |  | 870,786 |
Net loss per ImmunityBio common share – basic and diluted | $ | (0.22) |  |  | $ | (0.10) |  |  | $ | (0.83) |  |  | $ | (0.26) |
Summary of Securities Excluded from the Computation of Potentially Dilutive Securities | The following table details the number of shares of common stock underlying those securities that were excluded from the computation of weighted-average number of common shares outstanding – diluted (shares in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2026 |  | 2025 |  | 2026 |  | 2025
Related-party convertible note | 88,447 |  |  | 93,053 |  |  | 88,447 |  |  | 93,053 |
Outstanding third-party warrants | 47,862 |  |  | 35,424 |  |  | 47,862 |  |  | 35,424 |
Outstanding stock options | 23,559 |  |  | 25,931 |  |  | 23,559 |  |  | 25,931 |
Outstanding RSUs | 5,931 |  |  | 9,055 |  |  | 5,931 |  |  | 9,055 |
Outstanding related-party warrants | 1,638 |  |  | 1,638 |  |  | 1,638 |  |  | 1,638 |
Total | 167,437 |  |  | 165,101 |  |  | 167,437 |  |  | 165,101 |

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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