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Share Based Compensation (Tables) | 12 Months Ended
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Dec. 31, 2019
Share-based Payment Arrangement [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 year ended December 31, 2019 and 2018 were as follows:
| Year Ended December 31, |  | Three Months Ended December 31, |  | Year Ended September 30,
| 2019 |  | 2018 |  | 2018 |  | 2017
Expected option life (years) | 5.27 to 6.08 |  | 6.08 |  | 6.08 |  | 6.08
Risk-free interest rate | 1.39% to 2.66% |  | 2.70% to 3.09% |  | 2.61% to 3.00% |  | 1.91% to 2.05%
Expected volatility | 72.30% to 76.22% |  | 69.52% to 71.26% |  | 68.15% to 72.99% |  | 68.61% to 68.93%
Expected dividend yield | —% |  | —% |  | —% |  | —%
Stock Option Rollforward | The table below summarizes activity for the year ended December 31, 2019.
|  | Number of Options |  | Weighted- Average Exercise Price |  | Weighted- Average Remaining Contractual Term (Years) |  | Aggregate Intrinsic Value
Outstanding as of December 31, 2018 |  | 3,711,274 |  |  | $ | 19.25 |  |  | 9.47 |  |  | $ | 51,464 |
Granted |  | 2,438,145 |  |  | 15.22 |  |  | — |  |  | — |
Exercised |  | (11,724 | ) |  | 3.94 |  |  | — |  |  | $ | 198 |
Forfeited |  | (201,456 | ) |  | 19.72 |  |  | — |  |  | — |
Outstanding as of December 31, 2019 |  | 5,936,239 |  |  | $ | 17.71 |  |  | 9.02 |  |  | $ | 11,873 |
Exercisable as of December 31, 2019 |  | 1,466,625 |  |  | $ | 16.34 |  |  | 8.63 |  |  | $ | 6,124 |
Vested and expected to vest as of December 31, 2019 |  | 5,936,239 |  |  | $ | 17.71 |  |  | 9.02 |  |  | $ | 11,873 |
Schedule of Restricted Stock Valuation Assumptions | The assumptions (Note 2) used in the OPM to determine the fair value of the ordinary shares for the following dates are 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 Nonvested Share Activity | A summary of the changes in the Company’s restricted ordinary shares during the years ended December 31, 2019 and 2018 are as follows and reflect the conversion of ordinary shares in the current and previous years.
|  | Number of restricted shares |  | Weighted average grant date fair value
Unvested and outstanding at December 31, 2018 |  | 708,834 |  |  | $ | 4.10 |
Granted |  | 0 |  |  | 0.00 |
Vested |  | (389,755 | ) |  | 4.31 |
Forfeited |  | (4,335 | ) |  | 4.43 |
Unvested and outstanding at December 31, 2019 |  | 314,744 |  |  | 9.05 |
During the year ended December 31, 2019, the Company granted 500,000 RSUs under the 2018 Plan. The following is a summary of RSU activity for the 2018 Plan for the years ended December 31, 2019 and 2018, respectively:
|  | Number of restricted units |  | Weighted average grant date fair value
Unvested and outstanding at December 31, 2018 |  | — |  |  | $ | — |
Granted |  | 500,000 |  |  | 12.09 |
Vested |  | — |  |  | — |
Forfeited |  | — |  |  | — |
Unvested and outstanding at December 31, 2019 |  | 500,000 |  |  | 12.09 |
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):
| Year Ended December 31, |  | Three Months December 31, |  | Years Ended September 30,
| 2019 |  | 2018 |  | 2018 |  | 2017
Research and development | $ | 17,761 |  |  | $ | 1,906 |  |  | $ | 3,116 |  |  | $ | 1,145 |
General and administrative | 12,451 |  |  | 1,487 |  |  | 3,649 |  |  | 2,008 |
Capitalized to fixed assets | 174 |  |  | — |  |  | — |  |  | — |
Total share-based compensation | $ | 30,386 |  |  | $ | 3,393 |  |  | $ | 6,765 |  |  | $ | 3,153 |

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- 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=116856206&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=116856206&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=116856206&loc=d3e5070-113901 + Details
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