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Document and Entity Information - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2021
Apr. 12, 2022
Jun. 30, 2021
Cover [Abstract]      
Document Type 10-K/A    
Amendment Flag true    
Amendment Description Brooklyn ImmunoTherapeutics, Inc., a Delaware corporation (the “Company”), is filing this Amendment No. 1 on Form 10-K/A (the “Amendment”) to amend and restate certain items in its Annual Report on Form 10-K for the year ended December 31, 2021 originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on April 15, 2022 (the “Original 10-K”) to amend and restate the previously issued audited consolidated financial statements and related financial information as of and for the fiscal years ended December 31, 2021 and 2020, as well as the summarized unaudited quarterly financial data for the quarters ended June 30, 2020, September 30, 2020, March 31, 2021, June 30, 2021 and September 30, 2021, contained in the Original 10-K (the “Restatement”) Background of Restatement As part of the Company’s preparation of its Quarterly Report on Form 10-Q for the three months ended March 31, 2022, the Company reviewed the original accounting treatment for the asset acquisition of IRX Therapeutics, Inc. (“IRX”) that Brooklyn ImmunoTherapeutics, LLC (“Brooklyn LLC”) completed in November 2018 (the “IRX Acquisition”). Brooklyn LLC was formed for the purpose of completing the IRX Acquisition. The IRX Acquisition was accounted for as a business combination under Accounting Standards Codification (“ASC”) No. 805, Business Combinations (“ASC 805”) and resulted in Brooklyn LLC recording, among other items, the fair value of a contingent consideration liability of $870,000 and the fair value of an in-process research and development (“IPR&D”) asset of $6,860,000 in Brooklyn LLC’s opening balance sheet. Subsequent to recording these amounts as of December 31, 2018 and based on a third-party valuation firm’s analyses of the fair value of the contingent liability during the years ended December 31, 2019, 2020 and 2021, the Company recognized (i) an increase in the fair value of the contingent consideration liability in its statements of operations of $19,240,000 for the year ended December 31, 2020, increasing the contingent consideration liability to $20,110,000 at December 31, 2020, and (ii) a decrease in the fair value of the contingent consideration liability of $180,000 during the year ended December 31, 2021, decreasing the liability to $19,930,000 at December 31, 2021. The third-party valuation firm’s analysis completed for the year ended December 31, 2019 resulted in no change in fair value from the fair value recorded as of December 31, 2018. The contingent consideration liability relates to obligations to pay royalties pursuant to certain license and royalty agreements IRX entered into at various times from 2000 to 2012 with third parties and certain noteholders and shareholders of IRX (the “Royalty Recipients”) based on future revenues, if any, from future IRX-2 product sales. The future royalty obligations were not additional consideration payable to the Royalty Recipients for the IRX Acquisition, as these license and royalty agreements existed prior to the IRX Acquisition and were assumed by Brooklyn, LLC. In its review of the original accounting treatment for the IRX Acquisition, the Company determined that assets and liabilities arising from contingencies that are acquired or assumed in a business combination, would fall within the scope of ASC 805 and should be recorded at fair value if such fair value can be determined during the measurement period of the business combination. Accordingly, Brooklyn LLC calculated the fair value of the contingent royalty obligations. However, because this liability was not a contingent consideration liability that IRX assumed from a previous acquisition it made and because the license and royalty agreements assumed by Brooklyn LLC could not be sold or sublicensed to another party without the related contingent royalty obligations, the Company determined that the contingent royalty obligations should have reduced the value of the IPR&D asset rather than separate units of account and recognized on a gross basis. Recording the IPR&D net of the contingent royalty obligations would have resulted in the Company not recognizing changes in the fair value of the contingent liability, as there would be no separately stated contingent liability. On June 16, 2022, the Company and the audit committee of the Company’s Board of Directors (the “Audit Committee”) concluded that it is appropriate to restate the Company’s previously issued financial statements as of and for the years ended December 31, 2021, and December 31, 2020, which were included in the Original 10-K, as well as for the quarters ended June 30, 2020, September 30, 2020, March 31, 2021, June 30, 2021 and September 30, 2021 (the “Relevant Periods”). Considering such Restatement, the Company concluded that the previously issued financial statements should no longer be relied upon. This Amendment includes the restated financial statements for the Relevant Periods.    
Document Annual Report true    
Document Period End Date Dec. 31, 2021    
Current Fiscal Year End Date --12-31    
Document Fiscal Year Focus 2021    
Document Fiscal Period Focus FY    
Document Transition Report false    
Entity File Number 1-11460    
Entity Registrant Name Brooklyn ImmunoTherapeutics, Inc.    
Entity Central Index Key 0000748592    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 31-1103425    
Entity Address, Address Line One 10355 Science Center Drive, Suite 150,    
Entity Address, City or Town San Diego    
Entity Address, State or Province CA    
Entity Address, Postal Zip Code 92121    
City Area Code 212    
Local Phone Number 582-1199    
Title of 12(b) Security Common Stock, $0.005 par value    
Trading Symbol BTX    
Security Exchange Name NASDAQ    
Entity Well-known Seasoned Issuer No    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Non-accelerated Filer    
Entity Small Business true    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag false    
Entity Shell Company false    
Entity Public Float     $ 694
Entity Common Stock, Shares Outstanding   57,451,937  
Auditor Name Marcum LLP    
Auditor Location New York, NY    
Auditor Firm ID 688