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Net Income (Loss) Per Share (Tables) | 9 Months Ended
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Sep. 30, 2016
Earnings Per Share [Abstract] |
Schedule of Earnings Per Share, Basic and Diluted | The following tables reconcile the components of the numerator and denominator included in the calculations of diluted income (loss) per share:
| Three Months Ended September 30,
| 2016 |  | 2015
Numerator |  |  |
Net income (loss) attributable to Inovio Pharmaceuticals, Inc. | $ | (20,759,338 | ) |  | $ | 5,594,468 |
Reflect adjustment for decrease in fair value of warrant liability | (2,841 | ) |  | (616,477 | )
Numerator for use in diluted income (loss) per share | $ | (20,762,179 | ) |  | $ | 4,977,991 |
Denominator |  |  |
Weighted average number of common shares outstanding | 73,602,834 |  |  | 72,029,644 |
Effect of dilutive potential common shares | 186,174 |  |  | 1,931,593 |
Denominator for use in diluted income (loss) per share | 73,789,008 |  |  | 73,961,237 |
Net income (loss) per share, diluted | $ | (0.28 | ) |  | $ | 0.07 |
| Nine Months Ended September 30,
| 2016 |  | 2015
Numerator |  |  |
Net loss attributable to Inovio Pharmaceuticals, Inc. | $ | (47,506,869 | ) |  | $ | (11,235,561 | )
Reflect adjustment for decrease in fair value of warrant liability | — |  |  | (928,978 | )
Numerator for use in diluted loss per share | $ | (47,506,869 | ) |  | $ | (12,164,539 | )
Denominator |  |  |
Weighted average number of common shares outstanding | 72,932,199 |  |  | 66,846,481 |
Effect of dilutive potential common shares | — |  |  | 172,480 |
Denominator for use in diluted loss per share | 72,932,199 |  |  | 67,018,961 |
Net loss per share, diluted | $ | (0.65 | ) |  | $ | (0.18 | )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share | The following table summarizes potential common shares that were excluded from the diluted net loss per share calculation because of their anti-dilutive effect for the three months ended September 30, 2016 and 2015:
Common Stock Equivalents | 2016 |  | 2015
Options to purchase common stock | 6,747,961 |  |  | 2,812,185 |
Restricted stock units | 771,335 |  |  | — |
Convertible preferred stock | 8,456 |  |  | 8,456 |
Total | 7,527,752 |  |  | 2,820,641 |
The following table summarizes potential common shares that were excluded from the diluted net loss per share calculation because of their anti-dilutive effect for the nine months ended September 30, 2016 and 2015:
Common Stock Equivalents | 2016 |  | 2015
Options to purchase common stock | 6,747,961 |  |  | 5,875,211 |
Warrants to purchase common stock | 284,091 |  |  | 580,904 |
Restricted stock units | 771,335 |  |  | 230,000 |
Convertible preferred stock | 8,456 |  |  | 8,456 |
Total | 7,811,843 |  |  | 6,694,571 |

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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