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Stock-Based Compensation (Tables) | 3 Months Ended
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Mar. 31, 2025
Share-Based Payment Arrangement [Abstract] |
Schedule of stock-based compensation expense | The following table summarizes stock-based compensation expense:
|  | Three Months Ended March 31, |
(In thousands) |  | 2025 |  |  | 2024 |
Selling, general and administrative |  | $ | 2,028 |  |  | $ | 1,358 |
Research and development |  |  | 119 |  |  |  | 97 |
Total |  | $ | 2,147 |  |  | $ | 1,455 |
Summary of weighted-average assumptions used to calculate estimated value of stock options | Black-Scholes-Merton assumptions used in calculating the estimated value of stock options granted by Innoviva on the date of grant were as follows:
|  | Three Months Ended March 31,
|  | 2025 |  | 2024
Risk-free interest rate |  | 4.1% - 4.4% |  | 4.1% - 4.3%
Expected term (in years) |  | 6.08 - 6.14 |  | 5.90 - 6.15
Volatility |  | 34.3% - 34.9% |  | 36.7% - 36.8%
Dividend yield |  | —% |  | —%
Weighted-average estimated fair value of stock options granted |  | $7.17 - $7.92 |  | $4.97 - $6.93

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- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
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