XML 63 R53.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Stock-Based Compensation - Narrative (Details) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2022 | Sep. 30, 2021 | Sep. 30, 2022 | Sep. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Non-cash stock-based compensation |  |  | $ 19,281,108 | $ 20,862,757
Allocated share-based compensation expense |  |  | 4,200,000 |
Total unrecognized compensation cost related to unvested stock options | $ 11,400,000 |  | $ 11,400,000 |
Period over which total unrecognized compensation cost related to unvested stock options will be recognized (in years) |  |  | 1 year 9 months 18 days |
Weighted average grant date fair value (in dollars per share) | $ 1.73 | $ 6.40 | $ 2.34 | $ 7.75
Employees and Directors |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Non-cash stock-based compensation | $ 3,000,000 | $ 5,300,000 | $ 19,000,000 | $ 19,800,000
Employees and Directors | Research and Development Expense |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Allocated share-based compensation expense | 1,400,000 | 2,800,000 | 7,300,000 | 10,700,000
Employees and Directors | General and Administrative Expense |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Allocated share-based compensation expense | 1,600,000 | 2,500,000 | 11,700,000 | 9,100,000
Non Employee |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Non-cash stock-based compensation | 235,000 | $ 311,000 | $ 1,200,000 | $ 1,000,000
J. Joseph Kim |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Settled in cash percentage |  |  | 50.00% |
Settled in shares percentage |  |  | 50.00% |
Restricted Stock Units |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Non-cash stock-based compensation |  |  | $ 0 |
Total unrecognized compensation cost related to unvested stock options | $ 9,200,000 |  | $ 9,200,000 |
Period over which total unrecognized compensation cost related to unvested stock options will be recognized (in years) |  |  | 1 year 9 months 18 days |
Weighted average grant date fair value, restricted stock units (in dollars per share) | $ 2.29 | $ 8.63 | $ 3.12 | $ 10.37
Number of shares of unvested restricted stock units and options outstanding (in shares) | 111,941 |  | 111,941 |
Stock Options | J. Joseph Kim |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award [Line Items] |  |  |  |
Expiration period |  |  | 5 years |

X
- Definition Share-based Compensation Arrangement by Share-based Payment Award, Options, Percentage Settled In Cash + References No definition available. + Details
Name: | ino_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsPercentageSettledInCash
Namespace Prefix: | ino_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Share-based Compensation Arrangement by Share-based Payment Award, Options, Percentage Settled In Shares + References No definition available. + Details
Name: | ino_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsPercentageSettledInShares
Namespace Prefix: | ino_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of expense for award under share-based payment arrangement. Excludes amount capitalized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_AllocatedShareBasedCompensationExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cost not yet recognized for nonvested award under share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Weighted-average period over which cost not yet recognized is expected to be recognized for award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of noncash expense for share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_ShareBasedCompensation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(01) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(ii) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(i) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
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 No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(1) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period from grant date that an equity-based award expires, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | srt_TitleOfIndividualAxis=ino_EmployeesAndDirectorsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_ResearchAndDevelopmentExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=us-gaap_GeneralAndAdministrativeExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=ino_NonEmployeeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=ino_JJosephKimMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |