XML 51 R38.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Fair Value Measurements - Financial Assets Measured on a Recurring Basis (Details) - Fair Value Measurements Recurring Basis - USD ($) $ in Thousands | Jun. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Financial assets measured at fair value on a recurring basis |  |
Total financial assets | $ 145,863 | $ 104,940
Total financial liabilities | 9,834 |
Royalty Fee Derivative Liability |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial liabilities | 9,202 |
Contingent Consideration |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial liabilities | 632 |
Level 1 |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets | 145,814 | 96,648
Level 2 |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets |  | 7,667
Level 3 |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets | 49 | 625
Total financial liabilities | 9,834 |
Level 3 | Royalty Fee Derivative Liability |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial liabilities | 9,202 |
Level 3 | Contingent Consideration |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial liabilities | 632 |
U.S. government agency securities |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets |  | 5,195
U.S. government agency securities | Level 1 |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets |  | 5,195
U.S. treasury securities |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets |  | 2,993
U.S. treasury securities | Level 1 |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets |  | 2,993
Commercial paper and corporate notes |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets |  | 6,669
Commercial paper and corporate notes | Contingent Consideration |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets |  | 4,472
Commercial paper and corporate notes | Level 2 |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets |  | 6,669
Commercial paper and corporate notes | Level 3 | Contingent Consideration |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets |  | 4,472
Money market funds |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets | 145,814 | 89,458
Money market funds | Level 1 |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets | 145,814 | 88,460
Money market funds | Level 2 |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets |  | 998
Prepaid financial instrument in Prepaid manufacturing |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets | 49 | 625
Prepaid financial instrument in Prepaid manufacturing | Level 3 |  |
Financial assets measured at fair value on a recurring basis |  |
Total financial assets | $ 49 | $ 625

X
- Definition Fair value portion of asset recognized for present right to economic benefit. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_AssetsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of financial obligations, including, but not limited to, debt instruments, derivative liabilities, federal funds purchased and sold under agreements to repurchase, securities loaned or sold under agreements to repurchase, financial instruments sold not yet purchased, guarantees, line of credit, loans and notes payable, servicing liability, and trading liabilities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2E -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FinancialLiabilitiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByLiabilityClassAxis=us-gaap_DerivativeFinancialInstrumentsLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByLiabilityClassAxis=chrs_ContingentConsiderationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_USTreasurySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_CorporateNoteSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_MoneyMarketFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=chrs_PrepaidExpensesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |