XML 46 R35.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Short-term Investments and Fair Value Measurements - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) | Jun. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | $ 76,029,116 | $ 130,982,913
Mutual funds |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 42,498,607 | 51,866,401
Certificates of deposit |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 2,990,036 | 2,990,326
U.S. agency mortgage-backed securities |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 866,373 | 936,466
Fair Value, Measurements, Recurring |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 76,029,116 | 130,982,913
Investment in affiliated entity | 2,319,975 | 2,780,287
Total assets measured at fair value | 78,349,091 | 133,763,200
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 72,172,707 | 127,056,121
Investment in affiliated entity | 2,319,975 | 2,780,287
Total assets measured at fair value | 74,492,682 | 129,836,408
Fair Value, Measurements, Recurring | Significant Other Unobservable Inputs (Level 2) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 3,856,409 | 3,926,792
Investment in affiliated entity | 0 | 0
Total assets measured at fair value | 3,856,409 | 3,926,792
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 0 | 0
Investment in affiliated entity | 0 | 0
Total assets measured at fair value | 0 | 0
Fair Value, Measurements, Recurring | Mutual funds |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 42,498,607 | 51,866,401
Fair Value, Measurements, Recurring | Mutual funds | Quoted Prices in Active Markets (Level 1) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 42,498,607 | 51,866,401
Fair Value, Measurements, Recurring | Mutual funds | Significant Other Unobservable Inputs (Level 2) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 0 | 0
Fair Value, Measurements, Recurring | Mutual funds | Significant Unobservable Inputs (Level 3) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 0 | 0
Fair Value, Measurements, Recurring | U.S. treasury securities |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 29,674,100 | 75,189,720
Fair Value, Measurements, Recurring | U.S. treasury securities | Quoted Prices in Active Markets (Level 1) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 29,674,100 | 75,189,720
Fair Value, Measurements, Recurring | U.S. treasury securities | Significant Other Unobservable Inputs (Level 2) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 0 | 0
Fair Value, Measurements, Recurring | U.S. treasury securities | Significant Unobservable Inputs (Level 3) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 0 | 0
Fair Value, Measurements, Recurring | Certificates of deposit |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 2,990,036 | 2,990,326
Fair Value, Measurements, Recurring | Certificates of deposit | Quoted Prices in Active Markets (Level 1) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 0 | 0
Fair Value, Measurements, Recurring | Certificates of deposit | Significant Other Unobservable Inputs (Level 2) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 2,990,036 | 2,990,326
Fair Value, Measurements, Recurring | Certificates of deposit | Significant Unobservable Inputs (Level 3) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 0 | 0
Fair Value, Measurements, Recurring | U.S. agency mortgage-backed securities |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 866,373 | 936,466
Fair Value, Measurements, Recurring | U.S. agency mortgage-backed securities | Quoted Prices in Active Markets (Level 1) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 0 | 0
Fair Value, Measurements, Recurring | U.S. agency mortgage-backed securities | Significant Other Unobservable Inputs (Level 2) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | 866,373 | 936,466
Fair Value, Measurements, Recurring | U.S. agency mortgage-backed securities | Significant Unobservable Inputs (Level 3) |  |
Financial assets and liabilities that are measured at fair value on recurring basis |  |
Short-term investments | $ 0 | $ 0

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 Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 103 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-103 Reference 2: 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 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 6: 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 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (aa) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-2 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481830/320-10-45-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479130/326-30-45-1 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI), classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482736/825-10-45-1A + Details
Name: | us-gaap_EquitySecuritiesFvNi
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

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

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

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