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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2016
Accounting Policies [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 loss per share:
| Year Ended December 31,
| 2016 |  | 2015 |  | 2014
Numerator |  |  |  |  |
Net loss attributable to Inovio Pharmaceuticals, Inc. | $ | (73,740,339 | ) |  | $ | (29,187,606 | ) |  | $ | (36,121,713 | )
Reflect adjustment for decrease in fair value of warrant liability | — |  |  | (721,591 | ) |  | (2,181,203 | )
Numerator for use in diluted loss per share | $ | (73,740,339 | ) |  | $ | (29,909,197 | ) |  | $ | (38,302,916 | )
Denominator |  |  |  |  |
Weighted average number of common shares outstanding | 73,214,766 |  |  | 68,198,142 |  |  | 59,127,349 |
Effect of dilutive potential common shares from warrants | — |  |  | 167,123 |  |  | 280,903 |
Denominator for use in diluted loss per share | 73,214,766 |  |  | 68,365,265 |  |  | 59,408,252 |
Net loss per share, diluted | $ | (1.01 | ) |  | $ | (0.44 | ) |  | $ | (0.64 | )
Summary of common shares that were excluded from the diluted net loss per share calculation because of their anti-dilutive effect | The following table summarizes potential common shares that were excluded from diluted net loss per share calculation because of their anti-dilutive effect:
| Year Ended December 31,
| 2016 |  | 2015 |  | 2014
Options to purchase common stock | 6,806,183 |  |  | 5,862,364 |  |  | 4,840,514 |
Warrants to purchase common stock | 284,091 |  |  | 276,813 |  |  | 727,969 |
Restricted stock units | 798,834 |  |  | 230,000 |  |  | — |
Convertible preferred stock | 8,456 |  |  | 8,456 |  |  | 8,456 |
Total | 7,897,564 |  |  | 6,377,633 |  |  | 5,576,939 |
Summary of assumptions used to estimate the fair value of stock options | Weighted average assumptions used in the Black-Scholes model for employees are presented below:
| Year Ended December 31,
| 2016 |  | 2015 |  | 2014
Risk-free interest rate | 0.91% |  | 0.99% |  | 1.47%
Expected volatility | 76% |  | 74% |  | 109%
Expected life in years | 5 |  | 5 |  | 5
Dividend yield | — |  | — |  | —
Forfeiture rate | 7% |  | 7% |  | 8%
Assumptions used in the Black-Scholes model for non-employees are presented below:
| Year Ended December 31,
| 2016 |  | 2015 |  | 2014
Risk-free interest rate | 2.3%-2.5% |  | 2.1%-2.3% |  | 1.5%-2.7%
Expected volatility | 71%-104% |  | 105%-108% |  | 104%-115%
Expected life in years | 7-10 |  | 7-10 |  | 7-10
Dividend yield | — |  | — |  | —

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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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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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