XML 50 R41.htm IDEA: XBRL DOCUMENT
v3.23.1

Partnerships - Additional Information (Details) ¥ in Billions | 1 Months Ended | 3 Months Ended | 31 Months Ended |  |
--- | --- | --- | --- | --- | ---
Dec. 31, 2022 USD ($) | May 31, 2017 USD ($) | Mar. 31, 2023 USD ($) | Nov. 30, 2019 shares | Mar. 16, 2023 USD ($) | Mar. 16, 2023 JPY (¥) | Dec. 05, 2022 USD ($) | Dec. 05, 2022 JPY (¥)
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |  |  |
Deferred revenue current | $ 14,700,000 |  | $ 14,767,000 |  |  |  |  |
Deferred revenue long term | 10,378,000 |  | 7,941,000 |  |  |  |  |
Recognized revenue |  |  | 8,879,000 |  |  |  |  |
Ono | Asset Purchase Agreement |  |  |  |  |  |  |  |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |  |  |
One-time payment receivable, upon exercises the option |  |  |  |  | $ 37,200,000 | ¥ 5.0 |  |
Upfront non-refundable and non-creditable payment receivable, upon exchange of option |  |  |  |  |  |  | $ 26,400,000 | ¥ 3.5
Foreign curreny realized gain | 600,000 |  |  |  |  |  |  |
Upfront payment received | $ 26,400,000 |  |  |  |  |  |  |
Upfront non-refundable and non-creditable payment invoiced |  |  |  |  |  |  | 25,800,000 | ¥ 3.5
Upfront and non-creditable payment invoiced |  |  |  |  |  |  | 25,800,000 |
Estimated research and development funding |  |  |  |  |  |  | 76,800,000 |
Initial transaction price |  |  |  |  |  |  | 102,600,000 |
Deferred revenue |  |  | 22,700,000 |  |  |  | $ 25,800,000 |
Deferred revenue current |  |  | 14,800,000 |  |  |  |  |
Deferred revenue long term |  |  | 7,900,000 |  |  |  |  |
Proceeds from research and development fees |  |  | 18,100,000 |  |  |  |  |
Recognized revenue |  |  | $ 8,900,000 |  |  |  |  |
Option period expiry condition |  |  | the option period will expire three months following the delivery of topline data from the EQUALISE clinical study in lupus nephritis and interim data from the EQUATOR Phase 3 clinical study in acute graft-versus-host disease. |  |  |  |  |
Ono | Asset Purchase Agreement | Maximum |  |  |  |  |  |  |  |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |  |  |
Eligible to receive payment on achievement of certain development milestones |  |  |  |  | $ 101,400,000 |  |  |
Biocon |  |  |  |  |  |  |  |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |  |  |
Common stock shares issued | shares |  |  |  | 2,316,134 |  |  |  |
Biocon | Collaboration and License Agreement |  |  |  |  |  |  |  |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |  |  |
Regulatory milestone payments |  | $ 30,000,000 |  |  |  |  |  |
Sales milestone payments |  | $ 565,000,000 |  |  |  |  |  |
Research and Development Services | Ono | Asset Purchase Agreement |  |  |  |  |  |  |  |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |  |  |
Recognized revenue |  |  | $ 6,700,000 |  |  |  |  |
Upfront Payment Amortization | Ono | Asset Purchase Agreement |  |  |  |  |  |  |  |
Collaborative Arrangements And Noncollaborative Arrangement Transactions [Line Items] |  |  |  |  |  |  |  |
Recognized revenue |  |  | $ 2,200,000 |  |  |  |  |

X
- Definition Eligible to receive payment on achievement of certain development milestones. + References No definition available. + Details
Name: | eq_EligibleToReceivePaymentOnAchievementOfCertainDevelopmentMilestones
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Estimated research and development funding. + References No definition available. + Details
Name: | eq_EstimatedResearchAndDevelopmentFunding
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Initial transaction price. + References No definition available. + Details
Name: | eq_InitialTransactionPrice
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition One-time payment receivable upon exercises the option. + References No definition available. + Details
Name: | eq_OneTimePaymentReceivableUponExercisesTheOption
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Option period expiry condition. + References No definition available. + Details
Name: | eq_OptionPeriodExpiryCondition
Namespace Prefix: | eq_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Proceeds from research and development fees. + References No definition available. + Details
Name: | eq_ProceedsFromResearchAndDevelopmentFees
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Regulatory milestone payments upon the achievement of certain regulatory approvals. + References No definition available. + Details
Name: | eq_RegulatoryMilestonePaymentsUponAchievementOfCertainRegulatoryApprovals
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Sales milestone payments upon the achievement of first commercial sale of product and specified levels of product sales. + References No definition available. + Details
Name: | eq_SalesMilestonePaymentsUponTheAchievementOfFirstCommercialSaleOfProductAndSpecifiedLevelsOfProductSales
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Upfront and Non-creditable payment invoiced. + References No definition available. + Details
Name: | eq_UpfrontAndNonCreditablePaymentInvoiced
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Upfront non-refundable and non-creditable payment invoiced. + References No definition available. + Details
Name: | eq_UpfrontNonRefundableAndNonCreditablePaymentInvoiced
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Upfront non-refundable and non-creditable payment receivable, upon exchange of option. + References No definition available. + Details
Name: | eq_UpfrontNonRefundableAndNonCreditablePaymentReceivableUponExchangeOfOption
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Upfront payment received. + References No definition available. + Details
Name: | eq_UpfrontPaymentReceived
Namespace Prefix: | eq_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(c)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable, classified as current. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(20)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredRevenueCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred income and obligation to transfer product and service to customer for which consideration has been received or is receivable, classified as noncurrent. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(c)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredRevenueNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before tax of foreign currency transaction realized gain (loss) recognized in the income statement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=124440516&loc=d3e30840-110895 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 45 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=125521441&loc=d3e30690-110894 + Details
Name: | us-gaap_ForeignCurrencyTransactionGainLossRealized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130543-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 924 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of new stock issued during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21463-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

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

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=eq_AssetPurchaseAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=eq_ResearchAndDevelopmentServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=eq_UpfrontPaymentAmortizationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |