XML 56 R47.htm IDEA: XBRL DOCUMENT
v3.24.3

Notes to the interim condensed consolidated statement of financial position - Financial debt - Derivatives (Details) |  |  |  |  | 6 Months Ended | 12 Months Ended |
--- | --- | --- | --- | --- | --- | --- | ---
Mar. 25, 2024 shares | Jan. 04, 2024 EUR (€) € / shares shares | Nov. 28, 2022 EUR (€) D € / shares shares | Jul. 01, 2022 € / shares shares | Jun. 30, 2024 EUR (€) shares € / shares | Dec. 31, 2023 EUR (€) shares | Jan. 03, 2024 € / shares
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |
Number of equity instruments granted | 300,000 |  |  |  |  |  |
Finance contract with EIB, Tranche A |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |
Number of BSA outstanding |  |  | 2,266,023 |  | 2,266,023 | 2,266,023 |
Number of shares per instrument |  |  | 1.00 |  | 1.27 | 1.20 |
Stock price (€) |  |  | 4.13 |  | 2.79 | 4.10 |
Maturity (years) |  |  | 12 years |  | 10 years 4 months 24 days | 10 years 10 months 24 days |
Volatility |  |  | 68.00% |  | 59.60% | 62.00% |
Cap of the put option (m€) |  |  | 25.0 |  | 25.0 | 25.0 |
Fair Value (k€) | € |  |  | € 9,469,000 |  | € 6,738,000 | € 10,266,000 |
Unit fair value |  |  | 0.0418 |  | 0.0297 | 0.0453 |
Finance contract with EIB, Tranche B |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |
Percentage of company's share capital outstanding, issued as warrants |  | 6.07% |  |  |  |  |
Exercise price of warrant | € / shares |  | € 3.95 |  |  |  |  | € 3.95
Number of BSA outstanding |  | 3,144,654 |  |  | 3,144,654 |  |
Number of shares per instrument |  | 1.00 |  |  | 1.00 |  |
Stock price (€) | € / shares |  | 4.12 |  |  | 2.79 |  |
Maturity (years) |  | 12 years |  |  | 11 years 6 months |  |
Volatility |  | 62.00% |  |  | 59.60% |  |
Cap of the put option (m€) |  | 25.0 |  |  | 25.0 |  |
Fair Value (k€) | € |  | € 11,809,000 |  |  | € 6,830,000 |  |
Unit fair value | € |  | 0.0376 |  |  | 0.0217 |  |
BSA 2022 |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |
Number of equity instruments granted |  |  |  |  | 2,266,023 |  |
Subscription premium price per share (€) | € / shares |  |  |  |  | € 0.01 |  |
Exercise price (in euros) | € / shares |  |  |  |  | € 4.02 |  |
Number of shares per instrument |  |  |  |  | 1 |  |
BSA 2024 [Member] |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |
Number of equity instruments granted |  |  |  |  | 3,144,654 |  |
Subscription premium price per share (€) | € / shares |  |  |  |  | € 0.01 |  |
Exercise price (in euros) | € / shares |  |  |  |  | € 3.95 |  |
Number of shares per instrument |  |  |  |  | 1 |  |
Warrant agreement with the European Investment Bank |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |
Term over which volume weighted average price per share to determine number of warrants to be issued |  |  |  | 180 days |  |  |
Maturity term of warrants |  | 12 years |  |  |  |  |
Warrant agreement with the European Investment Bank | Ordinary shares |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |
Number of shares per instrument |  |  |  |  |  | 1.20 |
Warrant agreement with the European Investment Bank | Derivatives |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |
Threshold trading days of warrants | D |  |  | 90 |  |  |  |
Subscription premium price per share (€) | € / shares |  |  |  | € 0.01 |  |  |
Maturity term of warrants |  |  |  | 12 years |  |  |
Number of shares per AGA |  |  |  | 1 |  |  |
Warrant agreement with the European Investment Bank | Derivatives | Finance contract with EIB, Tranche A |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |
Number of warrants issued |  |  | 2,266,023 |  |  |  |
Percentage of company's share capital outstanding, issued as warrants |  |  | 4.70% |  |  |  |
Exercise price of warrant | € / shares |  |  | € 4.0152 |  |  |  |
Maximum potential gross proceeds from exercise of warrants | € |  |  | € 9,100,000 |  |  |  |
Transaction costs on issue of warrants | € |  |  | € 56,000 |  |  |  |
Warrant agreement with the European Investment Bank | Derivatives | Finance contract with EIB, Tranche B |  |  |  |  |  |  |
Disclosure of detailed information about borrowings [line items] |  |  |  |  |  |  |
Number of warrants issued |  | 3,144,654 |  |  |  |  |
Percentage of company's share capital outstanding, issued as warrants |  | 5.20% |  |  |  |  |
Exercise price of warrant | € / shares |  | € 3.95 |  |  |  |  |
Maximum potential gross proceeds from exercise of warrants | € |  | € 12,400,000 |  |  |  |  |
Transaction costs on issue of warrants | € |  | € 90,000 |  |  |  |  |

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NumberOfInstrumentsOtherEquityInstrumentsGranted
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of warrants or rights granted. + References No definition available. + Details
Name: | iva_ClassOfWarrantOrRightGranted
Namespace Prefix: | iva_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Maturity term of the warrants issued by the entity. + References No definition available. + Details
Name: | iva_ClassOfWarrantOrRightMaturityTerm
Namespace Prefix: | iva_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Expected volatility used to calculate fair value of warrants. + References No definition available. + Details
Name: | iva_ExpectedVolatility
Namespace Prefix: | iva_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Fair value of warrants outstanding + References No definition available. + Details
Name: | iva_FairValueOfWarrantsOutstanding
Namespace Prefix: | iva_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Exercise price per share or per unit of warrants or rights outstanding. + References No definition available. + Details
Name: | iva_IfrsClassOfWarrantOrRightExercisePriceOfWarrantsOrRights
Namespace Prefix: | iva_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares. + References No definition available. + Details
Name: | iva_IfrsClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight
Namespace Prefix: | iva_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of warrants or rights outstanding. + References No definition available. + Details
Name: | iva_IfrsClassOfWarrantOrRightOutstanding
Namespace Prefix: | iva_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Maximum potential amount of gross proceeds that the company will receive from exercise of warrants. + References No definition available. + Details
Name: | iva_MaximumPotentialGrossProceedsFromExerciseOfWarrants
Namespace Prefix: | iva_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of shares that each equity instruments other than share options granted in a share-based payment arrangement, entitles the holder. + References No definition available. + Details
Name: | iva_NumberOfSharesPerOtherEquityInstrumentGranted
Namespace Prefix: | iva_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of Company's share capital outstanding, issued as warrants by the entity. + References No definition available. + Details
Name: | iva_PercentageOfCompanySShareCapitalOutstandingIssuedAsWarrants
Namespace Prefix: | iva_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Subscription premium price per share of other equity instruments granted in share-based payment arrangement. + References No definition available. + Details
Name: | iva_SubscriptionPremiumPricePerShareOfOtherEquityInstrumentsGranted
Namespace Prefix: | iva_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Represents the term over which volume weighted average price per share to determine number of warrants to be issued. + References No definition available. + Details
Name: | iva_TermOverWhichVolumeWeightedAveragePricePerShareToDetermineNumberOfWarrantsToBeIssued
Namespace Prefix: | iva_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Transaction costs on issue of warrants + References No definition available. + Details
Name: | iva_TransactionCostsOnIssueOfWarrants
Namespace Prefix: | iva_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Average life used to calculate fair value of warrant. + References No definition available. + Details
Name: | iva_WarrantAverageLife
Namespace Prefix: | iva_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Cap of the put option used to calculate fair value of warrants. + References No definition available. + Details
Name: | iva_WarrantsCapOfPutOption
Namespace Prefix: | iva_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Stock price used to calculate fair value of warrants. + References No definition available. + Details
Name: | iva_WarrantsStockPrice
Namespace Prefix: | iva_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition Threshold number of specified trading days that common stock price to conversion price of warrants must exceed threshold percentage within a specified consecutive trading period to trigger conversion feature. + References No definition available. + Details
Name: | iva_WarrantsThresholdTradingDays
Namespace Prefix: | iva_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The fair value per warranty unit outstanding + References No definition available. + Details
Name: | iva_WarrantsUnitFairValue
Namespace Prefix: | iva_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=iva_FinanceContractWithEuropeanInvestmentBankFirstTrancheMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BorrowingsByNameAxis=iva_FinanceContractWithEuropeanInvestmentBankSecondTrancheMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=iva_Bsa2022Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=iva_Bsa2024Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | iva_IfrsCollaborativeArrangementAndArrangementOtherThanCollaborativeAxis=iva_WarrantAgreementWithEuropeanInvestmentBankMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_OrdinarySharesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialLiabilitiesAxis=iva_LongTermFinancialDebtDerivativesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |