XML 39 R27.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Share Based Compensation (Tables) | 3 Months Ended
--- | ---
Dec. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Schedule of Stock Options Valuation Assumptions | The assumptions (see Note 2) used in the Black-Scholes option pricing model to determine the fair value of the share options granted to employees and directors during the three months ended December 31, 2018 and the years ended September 30, 2018 and 2017 were as follows:
|  | December 31, |  | September 30,
|  | 2018 |  | 2018 |  | 2017
Expected option life (years) |  | 6 years |  | 6 years |  | 6 years
Risk-free interest rate |  | 2.70% to 3.09% |  | 2.61% to 3.00% |  | 1.91% to 2.05%
Expected volatility |  | 69.52% to 71.26% |  | 68.15% to 72.99% |  | 68.61% to 68.93%
Expected dividend yield |  | 0.00% |  | 0.00% |  | 0.00%
Stock Option Rollforward | The table below reflects summarizes share option activity for the three months ended December 31, 2018.
|  | Number of Options |  | Weighted- Average Exercise Price |  | Weighted- Average Remaining Contractual Term (Years) |  | Aggregate Intrinsic Value
Outstanding as of September 30, 2018 |  | 2,065,481 |  |  | $ | 9.87 |  |  | 9.35 |  |  | $ | 43,146 |
Granted |  | 1,651,740 |  |  | $ | 31.23 |  |  | — |  |  | — |
Exercised |  | — |  |  | — |  |  | — |  |  | — |
Canceled or forfeited |  | (5,947 | ) |  | $ | 5.71 |  |  | — |  |  | — |
Outstanding as of December 31, 2018 |  | 3,711,274 |  |  | $ | 19.25 |  |  | 9.47 |  |  | $ | 51,464 |
Exercisable as of December 31, 2018 |  | 206,085 |  |  | $ | 0.50 |  |  | 8.48 |  |  | $ | 6,664 |
Vested and expected to vest as of December 31, 2018 |  | 3,711,274 |  |  | $ | 19.25 |  |  | 9.47 |  |  | $ | 51,464 |
Schedule of Nonvested Share Activity | A summary of the changes in the Company’s restricted ordinary shares during the three months ended December 31, 2018 is as follows.
|  | Number of restricted shares |  | Weighted average grant date fair value
Unvested and outstanding at September 30, 2018 |  | 815,632 |  |  | $ | 4.17 |
Granted |  | — |  |  | — |
Vested |  | (106,233 | ) |  | 3.97 |
Canceled or forfeited |  | (565 | ) |  | 2.99 |
Unvested and outstanding at December 31, 2018 |  | 708,834 |  |  | $ | 4.10 |
Schedule of Restricted Stock Valuation Assumptions | The assumptions (see Note 2) used in the OPM to determine the fair value of the ordinary shares for the following dates were as follows:
|  | March 2, 2016 |  | April 26, 2017 |  | September 25, 2017 |  | March 31, 2018 |  | May 31, 2018
Expected term |  | 2.8 years |  |  | 1.2 years |  |  | 0.8 years |  |  | 1.8 years |  |  | 1.8 years |
Risk-free interest rate |  | 1.0 | % |  | 1.0 | % |  | 1.3 | % |  | 2.1 | % |  | 2.1 | %
Expected volatility |  | 73.2 | % |  | 76.6 | % |  | 71.0 | % |  | 71 | % |  | 71 | %
Expected dividend yield |  | 0.0 | % |  | 0.0 | % |  | 0.0 | % |  | 0.0 | % |  | 0.0 | %
Schedule of Allocated Share Based Compensation | Share-based compensation expense recorded as research and development and general and administrative expenses is as follows (in thousands):
|  | Three months ended December 31, |  | Year ended September 30,
|  | 2018 |  | 2018 |  | 2017 |  | 2016
Research and development |  | $ | 1,906 |  |  | $ | 3,116 |  |  | $ | 1,145 |  |  | $ | 916 |
General and administrative |  | 1,487 |  |  | 3,649 |  |  | 2,008 |  |  | 1,341 |
Total share-based compensation |  | $ | 3,393 |  |  | $ | 6,765 |  |  | $ | 3,153 |  |  | $ | 2,257 |

X
- Definition Schedule of Share-based Payment Award, Restricted Stock, Valuation Assumptions [Table Text Block] + References No definition available. + Details
Name: | autl_ScheduleofSharebasedPaymentAwardRestrictedStockValuationAssumptionsTableTextBlock
Namespace Prefix: | autl_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5047-113901 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in outstanding nonvested shares. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration