Inovio Pharmaceuticals (INO) 10-Q 8 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 07, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-14888
Entity Registrant Name	INOVIO PHARMACEUTICALS, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	33-0969592
Entity Address, Address Line One	660 W. GERMANTOWN PIKE, SUITE 110
Entity Address, City or Town	PLYMOUTH MEETING
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	19462
City Area Code	267
Local Phone Number	440-4200
Title of 12(b) Security	COMMON STOCK, $0.001 PAR VALUE
Trading Symbol	INO
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		249,489,264
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001055726
Current Fiscal Year End Date	--12-31

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 21,988,239	$ 71,143,778
Short-term investments	259,894,898	330,170,940
Accounts receivable	2,442,866	5,466,850
Accounts receivable from affiliated entities	7,637,820	2,565,194
Prepaid expenses and other current assets	57,970,979	38,836,991
Prepaid expenses and other current assets from affiliated entities	273,211	261,192
Total current assets	350,208,013	448,444,945
Fixed assets, net	15,588,103	17,453,206
Investment in affiliated entity	2,129,992	3,906,796
Intangible assets, net	2,249,444	2,626,355
Goodwill	10,513,371	10,513,371
Operating lease right-of-use assets	10,577,077	11,571,026
Other assets	701,986	1,425,794
Total assets	391,967,986	495,941,493
Current liabilities:
Accounts payable and accrued expenses	74,147,792	47,644,530
Accounts payable and accrued expenses due to affiliated entities	1,633,788	548,032
Accrued clinical trial expenses	13,485,846	10,326,266
Deferred revenue	0	21,628
Operating lease liability	2,820,862	2,603,956
Grant funding liability	2,709,953	4,559,721
Grant funding liability from affiliated entity	116,500	37,500
Total current liabilities	94,914,741	65,741,633
Deferred revenue, net of current portion	0	64,361
Convertible senior notes	16,301,352	14,959,647
Operating lease liability, net of current portion	13,312,383	15,459,559
Deferred tax liabilities	32,046	32,046
Other liabilities	710,348	14,826
Total liabilities	125,270,870	96,272,072
Stockholders’ equity:
Preferred stock	0	0
Common stock	249,484	217,382
Additional paid-in capital	1,700,717,489	1,609,589,797
Accumulated deficit	(1,433,384,645)	(1,209,855,522)
Accumulated other comprehensive loss	(885,212)	(282,236)
Total Inovio Pharmaceuticals, Inc. stockholders’ equity	266,697,116	399,669,421
Total liabilities and stockholders’ equity	$ 391,967,986	$ 495,941,493

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues:
Revenue from collaborative arrangements and other contracts	$ 9,154,133	$ 291,698	$ 10,137,602	$ 935,643
Operating expenses:
Research and development	33,087,130	47,088,669	145,530,626	156,941,505
General and administrative	11,824,047	13,156,183	76,234,341	39,703,718
Total operating expenses	44,911,177	60,244,852	221,764,967	196,645,223
Loss from operations	(35,757,044)	(59,953,154)	(211,627,365)	(195,709,580)
Other income (expense):
Interest income	1,365,759	766,271	2,893,240	2,463,618
Interest expense	(313,488)	(476,374)	(940,464)	(1,456,134)
Loss on investment in affiliated entities	(305,061)	(21,999)	(1,776,804)	(573,656)
Net unrealized loss on available-for-sale equity securities	(1,833,284)	(455,299)	(10,641,026)	(1,166,764)
Other (expense) income, net	(940,778)	(28,486)	(1,097,294)	165,773
Net loss before share in net loss of Geneos	(37,783,896)	(60,169,041)	(223,189,713)	(196,276,743)
Share in net loss of Geneos	0	0	(2,165,213)	(434,387)
Net loss	$ (37,783,896)	$ (60,169,041)	$ (225,354,926)	$ (196,711,130)
Net loss per share
Basic (in dollars per share)	$ (0.15)	$ (0.29)	$ (0.96)	$ (0.95)
Diluted (in dollars per share)	$ (0.15)	$ (0.29)	$ (0.96)	$ (0.95)
Weighted average number of common shares outstanding
Basic (in shares)	249,351,023	210,304,836	234,634,724	207,455,684
Diluted (in shares)	249,351,023	210,304,836	234,634,724	207,455,684

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Net loss	$ (37,783,896)	$ (60,169,041)	$ (225,354,926)	$ (196,711,130)
Other comprehensive (loss) income:
Foreign currency translation	(16,563)	(10,872)	(37,903)	(22,813)
Unrealized (loss) gain on short-term investments, net of tax	(218,985)	18,849	(565,073)	21,031
Comprehensive loss	$ (38,019,444)	$ (60,161,064)	$ (225,957,902)	$ (196,712,912)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity - USD ($)	Total	Adjustment	Preferred stock	Common stock	Additional paid-in capital	Additional paid-in capital Adjustment	Accumulated deficit	Accumulated deficit Adjustment	Accumulated other comprehensive loss
Beginning balance (in shares) at Dec. 31, 2020			9	186,851,493
Beginning balance at Dec. 31, 2020	$ 461,140,758		$ 0	$ 186,851	$ 1,367,406,869		$ (906,196,812)		$ (256,150)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash, net of financing costs (in shares)				20,355,000
Issuance of common stock for cash, net of financing costs	162,105,030			$ 20,355	162,084,675
Conversion of December 2019 Bonds to common stock (in shares)				1,009,450
Conversion of December 2019 Bonds to common stock	4,377,892			$ 1,009	4,376,883
Exercise of stock options for cash and vesting of RSUs, net of tax payments (in shares)				1,118,093
Exercise of stock options for cash and vesting of RSUs, net of tax payments	(1,201,789)			$ 1,118	(1,202,907)
Stock-based compensation	9,595,947				9,595,947
Net loss	(54,402,131)						(54,402,131)
Unrealized (loss) gain on short-term investments, net of tax	4,861								4,861
Foreign currency translation	(14,419)								(14,419)
Ending balance at Mar. 31, 2021	581,606,149		$ 0	$ 209,333	1,542,261,467		(960,598,943)		(265,708)
Ending balance (in shares) at Mar. 31, 2021			9	209,334,036
Beginning balance (in shares) at Dec. 31, 2020			9	186,851,493
Beginning balance at Dec. 31, 2020	461,140,758		$ 0	$ 186,851	1,367,406,869		(906,196,812)		(256,150)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(196,711,130)
Unrealized (loss) gain on short-term investments, net of tax	21,031
Foreign currency translation	(22,813)
Ending balance at Sep. 30, 2021	453,572,379		$ 0	$ 210,362	1,556,527,891		(1,102,907,942)		(257,932)
Ending balance (in shares) at Sep. 30, 2021			9	210,362,834
Beginning balance (in shares) at Mar. 31, 2021			9	209,334,036
Beginning balance at Mar. 31, 2021	581,606,149		$ 0	$ 209,333	1,542,261,467		(960,598,943)		(265,708)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options for cash and vesting of RSUs, net of tax payments (in shares)				812,844
Exercise of stock options for cash and vesting of RSUs, net of tax payments	3,441,423			$ 813	3,440,610
Stock-based compensation	5,646,358				5,646,358
Net loss	(82,139,958)						(82,139,958)
Unrealized (loss) gain on short-term investments, net of tax	(2,679)								(2,679)
Foreign currency translation	2,478								2,478
Ending balance at Jun. 30, 2021	508,553,771		$ 0	$ 210,146	1,551,348,435		(1,042,738,901)		(265,909)
Ending balance (in shares) at Jun. 30, 2021			9	210,146,880
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options for cash and vesting of RSUs, net of tax payments (in shares)				215,954
Exercise of stock options for cash and vesting of RSUs, net of tax payments	(440,780)			$ 216	(440,996)
Stock-based compensation	5,620,452				5,620,452
Net loss	(60,169,041)						(60,169,041)
Unrealized (loss) gain on short-term investments, net of tax	18,849								18,849
Foreign currency translation	(10,872)								(10,872)
Ending balance at Sep. 30, 2021	453,572,379		$ 0	$ 210,362	1,556,527,891		(1,102,907,942)		(257,932)
Ending balance (in shares) at Sep. 30, 2021			9	210,362,834
Beginning balance (in shares) at Dec. 31, 2021			9	217,382,887
Beginning balance at Dec. 31, 2021	399,669,421	$ (1,468,216)	$ 0	$ 217,382	1,609,589,797	$ (3,294,019)	(1,209,855,522)	$ 1,825,803	(282,236)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash, net of financing costs (in shares)				8,480,483
Issuance of common stock for cash, net of financing costs	29,364,538			$ 8,481	29,356,057
Exercise of stock options for cash and vesting of RSUs, net of tax payments (in shares)				647,350
Exercise of stock options for cash and vesting of RSUs, net of tax payments	(942,521)			$ 646	(943,167)
Stock-based compensation	7,711,151				7,711,151
Net loss	(79,073,719)						(79,073,719)
Unrealized (loss) gain on short-term investments, net of tax	(169,097)								(169,097)
Foreign currency translation	(6,555)								(6,555)
Ending balance at Mar. 31, 2022	355,085,002		$ 0	$ 226,509	1,642,419,819		(1,287,103,438)		(457,888)
Ending balance (in shares) at Mar. 31, 2022			9	226,510,720
Beginning balance (in shares) at Dec. 31, 2021			9	217,382,887
Beginning balance at Dec. 31, 2021	399,669,421	$ (1,468,216)	$ 0	$ 217,382	1,609,589,797	$ (3,294,019)	(1,209,855,522)	$ 1,825,803	(282,236)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(225,354,926)
Unrealized (loss) gain on short-term investments, net of tax	(565,073)
Foreign currency translation	(37,903)
Ending balance at Sep. 30, 2022	266,697,116		$ 0	$ 249,484	1,700,717,489		(1,433,384,645)		(885,212)
Ending balance (in shares) at Sep. 30, 2022			9	249,485,264
Beginning balance (in shares) at Mar. 31, 2022			9	226,510,720
Beginning balance at Mar. 31, 2022	355,085,002		$ 0	$ 226,509	1,642,419,819		(1,287,103,438)		(457,888)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash, net of financing costs (in shares)				20,470,475
Issuance of common stock for cash, net of financing costs	43,156,834			$ 20,471	43,136,363
Exercise of stock options for cash and vesting of RSUs, net of tax payments (in shares)				523,352
Exercise of stock options for cash and vesting of RSUs, net of tax payments	(217,690)			$ 523	(218,213)
Stock-based compensation	8,336,053
Net loss	(108,497,311)						(108,497,311)
Unrealized (loss) gain on short-term investments, net of tax	(176,991)								(176,991)
Foreign currency translation	(14,785)								(14,785)
Ending balance at Jun. 30, 2022	297,671,112		$ 0	$ 247,503	1,693,674,022		(1,395,600,749)		(649,664)
Ending balance (in shares) at Jun. 30, 2022			9	247,504,547
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for cash, net of financing costs (in shares)				1,892,730
Issuance of common stock for cash, net of financing costs	3,765,942			$ 1,893	3,764,049
Exercise of stock options for cash and vesting of RSUs, net of tax payments (in shares)				87,987
Exercise of stock options for cash and vesting of RSUs, net of tax payments	45,602			$ 88	45,514
Stock-based compensation	3,233,904
Net loss	(37,783,896)						(37,783,896)
Unrealized (loss) gain on short-term investments, net of tax	(218,985)								(218,985)
Foreign currency translation	(16,563)								(16,563)
Ending balance at Sep. 30, 2022	$ 266,697,116		$ 0	$ 249,484	$ 1,700,717,489		$ (1,433,384,645)		$ (885,212)
Ending balance (in shares) at Sep. 30, 2022			9	249,485,264

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Stockholders' Equity (Parenthetical)	12 Months Ended
	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2020-06

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (37,783,896)	$ (79,073,719)	$ (60,169,041)	$ (54,402,131)	$ (225,354,926)	$ (196,711,130)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation					2,776,672	2,094,896
Amortization of intangible assets	120,000		127,000		376,911	393,644
Amortization of operating lease right-of-use assets					993,949	863,060
Non-cash stock-based compensation					19,281,108	20,862,757
Non-cash interest on senior convertible notes					(126,511)	378,331
Amortization of (discounts) premiums on investments					(584,816)	1,150,985
(Gain) loss on short-term investments					1,265,669	(117,877)
Loss on disposal of fixed assets					157,666	0
Gain on remeasurement of investment in Geneos					(165,215)	0
Loss on equity investment in affiliated entities	305,061		21,999		1,776,804	573,656
Share of net loss in Geneos	0		0		2,165,213	434,387
Net unrealized loss on available-for-sale equity securities	1,833,284		455,299		10,641,026	1,166,764
Unrealized transaction gain on foreign-currency denominated debt					0	(176,927)
Changes in operating assets and liabilities:
Accounts receivable, including from affiliated entities					(2,048,642)	11,938,660
Prepaid expenses and other current assets, including from affiliated entities					(19,146,007)	(52,576,760)
Other assets					723,808	24,202,365
Accounts payable and accrued expenses, including due to affiliated entities					27,323,827	7,270,652
Accrued clinical trial expenses					3,159,580	3,668,480
Deferred revenue, including from affiliated entity					(85,989)	20,111
Operating lease right-of-use assets and liabilities, net					(1,930,270)	(1,723,265)
Grant funding liability, including from affiliated entity					(1,770,768)	(1,536,629)
Other liabilities					695,522	6,478
Net cash used in operating activities					(179,875,389)	(177,817,362)
Cash flows from investing activities:
Purchases of investments					(203,549,807)	(308,464,967)
Proceeds from sale or maturity of investments					261,938,897	140,201,825
Purchases of capital assets					(804,044)	(587,348)
Investment in Geneos					(1,999,998)	0
Net cash provided by (used in) investing activities					55,585,048	(168,850,490)
Cash flows from financing activities:
Proceeds from issuance of common stock, net of issuance costs					76,287,314	162,105,030
Proceeds from stock option exercises					283,022	6,410,202
Taxes paid related to net share settlement of equity awards					(1,397,631)	(4,611,348)
Net cash provided by financing activities					75,172,705	163,903,884
Effect of exchange rate changes on cash and cash equivalents					(37,903)	(22,813)
Decrease in cash and cash equivalents					(49,155,539)	(182,786,781)
Cash and cash equivalents, beginning of period		$ 71,143,778		$ 250,728,118	71,143,778	250,728,118	$ 250,728,118
Cash and cash equivalents, end of period	$ 21,988,239		$ 67,941,337		21,988,239	67,941,337	$ 71,143,778
Supplemental disclosures:
Amounts accrued for purchases of fixed assets					262,191	29,080
Interest paid					1,066,975	1,077,803
Change in prepaid expenses and other current assets included in fixed assets					$ 0	$ 7,709,337

Organization and Operations

Organization and Operations	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Operations	Organization and Operations Inovio Pharmaceuticals, Inc. (the “Company” or “INOVIO”), is a biotechnology company focused on bringing to market precisely designed DNA medicines and vaccines to help protect people from infectious diseases and to help treat people with cancer and conditions associated with human papillomavirus ("HPV"). INOVIO has shown in clinical trials that its DNA vaccine candidates can be delivered into cells in the body via a proprietary smart device allowing its precisely designed plasmids to activate functional T cell and antibody responses against targeted pathogens and cancers. The Company's DNA medicines pipeline is comprised of three types of product candidates: prophylactic DNA vaccines, therapeutic DNA immunotherapies, and DNA encoded monoclonal and bispecific antibodies ("dMAbs" and “dBTAs”), all of which utilize the two components of INOVIO's integrated platform, SynCon ® and CELLECTRA ® . The Company's proprietary SynCon ® technology creates precisely designed plasmids, which are circular strands of DNA that instruct a cell to produce proteins or antigens to help the person’s immune system respond with antibodies and immune cells which recognize and then help block viruses and destroy cancerous or pre-cancerous cells. INOVIO's patented CELLECTRA ® proprietary smart device facilitates uptake of its DNA medicines into the cell, which has been a key limitation of historical DNA-based technology approaches. Human clinical trial data from more than 15,000 administrations across more than 5,000 participants to date have shown a tolerable safety profile. INOVIO's corporate strategy is to develop, seek regulatory approval for and commercialize its novel DNA medicines to address unmet global health needs. The Company continues to advance and clinically validate an array of DNA medicine candidates that target infectious diseases, as well as HPV-associated diseases and cancer. The Company's partners and collaborators include ApolloBio Corporation, AstraZeneca, Advaccine Biopharmaceuticals Suzhou Co., The Bill & Melinda Gates Foundation (Gates), Coalition for Epidemic Preparedness Innovations ("CEPI"), The U.S. Department of Defense ("DoD"), Defense Advanced Research Projects Agency ("DARPA"), HIV Vaccines Trial Network, the U.S. Defense Threat Reduction Agency’s Medical CBRN Defense Consortium ("MCDC"), International Vaccine Institute ("IVI"), Kaneka Eurogentec, National Cancer Institute, National Institutes of Health, National Institute of Allergy and Infectious Diseases, the Parker Institute for Cancer Immunotherapy, Plumbline Life Sciences, Regeneron Pharmaceuticals, Inc., Richter-Helm BioLogics, Thermo Fisher Scientific, the University of Pennsylvania, the Walter Reed Army Institute of Research and The Wistar Institute. The Company and its collaborators are currently evaluating the feasibility of, or conducting or planning clinical studies of, DNA medicines for Middle East Respiratory Syndrome, or MERS; Lassa fever; Ebola; as well as HPV-associated precancers, including cervical, vulvar, and anal dysplasia; HPV-associated cancers, including head & neck; other HPV-associated disorders, such as recurrent respiratory papillomatosis, or RRP; glioblastoma multiforme, or GBM; and prostate cancer. INOVIO was incorporated in Delaware in June 2001 and has its principal executive offices in Plymouth Meeting, Pennsylvania.

Basis of Presentation, Liquidit

Basis of Presentation, Liquidity and Risks and Uncertainties	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation, Liquidity and Risks and Uncertainties	Basis of Presentation, Liquidity and Risks and Uncertainties Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Inovio have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) as contained in the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") for interim financial information and with instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The condensed consolidated balance sheet as of September 30, 2022, the condensed consolidated statements of operations, the condensed consolidated statements of comprehensive loss and the condensed consolidated statements of stockholders' equity for the three and nine months ended September 30, 2022 and 2021 and the condensed consolidated statements of cash flows for the nine months ended September 30, 2022 and 2021 are unaudited, but include all adjustments (consisting of normal recurring adjustments) that the Company considers necessary for a fair presentation of the financial position, results of operations, cash flows and changes in stockholders' equity for the periods presented. The results of operations for the three and nine months ended September 30, 2022 shown herein are not necessarily indicative of the results that may be expected for the year ending December 31, 2022, or for any other period. These unaudited financial statements, and notes thereto, should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2021, included in the Company's Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on March 1, 2022. The balance sheet at December 31, 2021 has been derived from the audited financial statements at that date, but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These unaudited condensed consolidated financial statements include the accounts of Inovio Pharmaceuticals, Inc. and its subsidiary. As of September 30, 2022 and December 31, 2021, the Company consolidated its wholly-owned subsidiary Inovio Asia LLC. All intercompany accounts and transactions were eliminated upon consolidation. Liquidity The Company incurred a net loss attributable to common stockholders of $37.8 million and $225.4 million for the three and nine months ended September 30, 2022, respectively. The Company had working capital of $255.3 million and an accumulated deficit of $1.4 billion as of September 30, 2022. The Company has incurred losses in each year since its inception and expects to continue to incur significant expenses and operating losses for the foreseeable future in connection with the research and preclinical and clinical development of its product candidates. The Company’s cash, cash equivalents and short-term investments of $281.9 million as of September 30, 2022 are sufficient to support the Company's planned operations for a period of at least 12 months from the date of issuance of these financial statements. In order to continue to fund future research and development activit ies, the Company will need to seek additional capital. This may occur through strategic alliance and licensing arrangements, grant agreements and/or future public or private debt or equity financings including At-the-Market Equity Offering Sales Agreements (“Sales Agreements”). The Company has a history of conducting debt and equity financings, including the receipt of net proceeds of $76.3 million and $47.7 million under a Sales Agreement during the nine months ended September 30, 2022 and year ended December 31, 2021 , respectively, and $162.1 million from a January 2021 underwritten public offering of common stock . However, sufficient funding may not be available in the future, or if available, may be on terms that significantly dilute or otherwise adversely affect the rights of existing stockholders. If adequate funds are not available, the Company may need to delay, reduce the scope of or put on hold one or more of its clinical and/or preclinical programs. The Company’s ability to continue its operations is dependent upon its ability to obtain additional capital in the future and achieve profitable operations. The Company expects to continue to rely on outside sources of financing to meet its capital needs and the Company may never achieve positive cash flow. These condensed consolidated financial statements do not include any adjustments to the specific amounts and classifications of assets and liabilities, which might be necessary should Inovio be unable to continue as a going concern. The Company's condensed consolidated financial statements as of and for the three and nine months ended September 30, 2022 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business for the foreseeable future. The Company has evaluated subsequent events after the balance sheet date through the date it issued these condensed consolidated financial statements.

Critical Accounting Policies

Critical Accounting Policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Critical Accounting Policies	Critical Accounting Policies Collaboration Agreements and Revenue Recognition The Company assesses whether its collaboration agreements are subject to Accounting Standards Codification ("ASC") Topic 808: Collaborative Arrangements (“Topic 808”) based on whether they involve joint operating activities and whether both parties have active participation in the arrangement and are exposed to significant risks and rewards. To the extent that the arrangement falls within the scope of Topic 808 and the Company concludes that its collaboration partner is not a customer, the Company presents such payments as a reduction of research and development expense. If payments from the collaboration partner to the Company represent consideration from a customer, then the Company accounts for those payments within the scope of Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (“Topic 606”). The Company enters into collaborative arrangements with partners that typically include payment of one or more of the following: (i) license fees; (ii) product supply services; (iii) milestone payments related to the achievement of developmental, regulatory, or commercial goals; and (iv) royalties on net sales of licensed products. At contract inception, the Company assesses the goods or services agreed upon within each contract and assess whether each good or service is distinct and determine those that are performance obligations. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. As part of the accounting for these arrangements, the Company must develop estimates and assumptions that require judgment of management to determine the underlying stand-alone selling price for each performance obligation which determines how the transaction price is allocated among the performance obligation. The standalone selling price may include items such as forecasted revenues, development timelines, discount rates and probabilities of technical and regulatory success. The Company evaluates each performance obligation to determine if it can be satisfied at a point in time or over time. In addition, variable consideration must be evaluated to determine if it is constrained and, therefore, excluded from the transaction price. Differences in the allocation of the transaction price between delivered and undelivered performance obligations can impact the timing of revenue recognition but do not change the total revenue recognized under any agreement. For collaboration arrangements that include license fees, the Company recognizes revenues from non-refundable, upfront fees allocated to the license when the license is transferred to the licensee and the licensee is able to use and benefit from the license. For licenses that are bundled with other promises, the Company utilizes judgment to assess the nature of the combined performance obligation to determine whether the combined performance obligation is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of recognizing revenue. The Company evaluates the measure of progress each reporting period and, if necessary, adjusts the measure of performance and related revenue recognition. For collaboration arrangements that include milestone payments (variable consideration), the Company evaluates whether the milestones are considered probable of being reached and estimates the amount to be included in the transaction price using the most likely amount method. If it is probable that a significant revenue reversal would not occur, the associated milestone value is included in the transaction price. This assessment is based on the Company’s past experience with its collaboration partner, market insight and partner communication. Milestone payments that are not within the Company’s or the collaboration partner’s control, such as regulatory approvals, are generally not considered probable of being achieved until those approvals are received. At the end of each subsequent reporting period, the Company re-evaluates the probability of achieving such milestones and any related constraint, and if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect license, collaboration or other revenues and earnings in the period of adjustment and could be material. For collaboration arrangements that include sales-based royalties, including milestone payments based on the level of sales, and for which the license is deemed to be the predominant item to which the royalties relate, the Company recognizes revenue in the period the underlying sales occur. To date, the Company has not recognized any royalty revenue resulting from any of its collaborative arrangements. Research and Development Expenses - Clinical Trial Accruals The Company's activities have largely consisted of research and development efforts related to developing its proprietary smart device technology and DNA medicine candidates. For clinical trial expenses, judgements used in estimating accruals rely on estimates of total costs incurred based on participant enrollment, completion of studies and other events. Accrued clinical trial costs are subject to revisions as trials progress. Revisions are charged to expense in the period in which the facts that give rise to the revision become known. Historically, revisions have not resulted in material changes to research and development expense; however a modification in the protocol of a clinical trial or cancellation of a trial could result in a charge to the Company's results of operations.

Impact of Recently Issued Accou

Impact of Recently Issued Accounting Standards	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Impact of Recently Issued Accounting Standards	Impact of Recently Issued Accounting Standards The recent accounting pronouncements below may have a significant effect on the Company's financial statements. Recent accounting pronouncements that are not anticipated to have an impact on or are unrelated to the Company's financial condition, results of operations, or related disclosures are not discussed. Accounting Standards Recently Adopted ASU No. 2020-06. In August 2020, the FASB issued ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the guidance on an issuer’s accounting for convertible instruments and contracts in its own equity. ASU 2020-06 is effective for public entities for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years. The Company adopted ASU 2020-06 as of January 1, 2022 on a modified retrospective basis and recorded a net reduction in accumulated deficit of $1.8 million, a decrease in additional paid-in capital of $3.3 million, and an increase in convertible senior notes of $1.5 million to reflect the impact of the accounting change. The Company derecognized the related deferred tax liabilities of $1.5 million with a corresponding adjustment to the valuation allowance, resulting in no net impact to the cumulative adjustment to retained earnings (see Note 9, "Convertible Debt").

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition During the three and nine months ended September 30, 2022, the Company recognized revenue of $9.0 million and $9.6 million, respectively, from the DoD, $7,000 and $22,000, respectively, from its affiliated entity Plumbline Life Sciences, Inc. ("PLS") and $163,000 and $507,000, respectively, from various other contracts as a result of performance obligations being satisfied. Of the total revenue recognized during the three and nine months ended September 30, 2022, $0 and $14,000, respectively, was in deferred revenue as of December 31, 2021.

Short-term Investments and Fair

Short-term Investments and Fair Value Measurements	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Short-term Investments and Fair Value Measurements	Short-term Investments and Fair Value Measurements The following is a summary of available-for-sale securities as of September 30, 2022 and December 31, 2021: As of September 30, 2022 Contractual Cost Gross Unrealized Gross Unrealized Fair Market Value Mutual funds --- $ 148,919,794 $ — $ (12,168,368) $ 136,751,426 U.S. treasury securities Less than 1 119,296,713 512 (229,625) 119,067,600 Certificates of deposit Less than 1 2,977,223 14,156 (325) 2,991,054 U.S. agency mortgage-backed securities * 1,451,344 — (366,526) 1,084,818 $ 272,645,074 $ 14,668 $ (12,764,844) $ 259,894,898 As of December 31, 2021 Contractual Cost Gross Unrealized Gross Unrealized Fair Market Value Mutual funds --- $ 192,966,772 $ 87,069 $ (1,614,411) $ 191,439,430 U.S. treasury securities Less than 1 94,193,441 — (9,921) 94,183,520 Commercial paper Less than 1 39,967,853 — — 39,967,853 Certificates of deposit Less than 1 2,976,210 15,618 (338) 2,991,490 U.S. agency mortgage-backed securities * 1,608,137 4,508 (23,998) 1,588,647 $ 331,712,413 $ 107,195 $ (1,648,668) $ 330,170,940 *No single maturity date. During the three and nine months ended September 30, 2022, the Company recorded gross realized gain on investments of $1,000 and $21,000, respectively, and gross realized loss on investments of $945,000 and $1.3 million, respectively. During the three and nine months ended September 30, 2021, the Company recorded gross realized gain on investments of $22,000 and $380,000, respectively, and gross realized loss on investments of $58,000 and $262,000, respectively. During the three and nine months ended September 30, 2022, the Company recorded net unrealized loss on available-for-sale equity securities of $1.8 million and $10.6 million, respectively. During the three and nine months ended September 30, 2021, the Company recorded net unrealized loss on available-for-sale equity securities of $455,000 and $1.2 million, respectively. No material balances were reclassified out of accumulated other comprehensive loss for the three and nine months ended September 30, 2022 and 2021. Interest and dividends on investments classified as available-for-sale are included in interest income in the condensed consolidated statements of operations. As of September 30, 2022, the Company had 33 available-for-sale securities in an unrealized loss position, of which 16 with an aggregate total unrealized loss of $5.8 million were in such position for longer than 12 months. The Company periodically reviews its portfolio of available-for-sale debt securities to determine if any investment is impaired due to credit loss or other potential valuation concerns. For the debt securities where the fair value of the investment is less than the amortized cost basis, the Company has assessed at the individual security level for various quantitative factors including, but not limited to, the nature of the investments, changes in credit ratings, interest rate fluctuations, industry analyst reports, and the severity of impairment. Unrealized losses on available-for-sale debt securities as of September 30, 2022 were primarily due to changes in interest rates , and not due to increased credit risks associated with specific securities. Based on the credit quality of the available-for-sale debt securities that are in an unrealized loss position, and the Company’s estimates of future cash flows to be collected from those securities, the Company believes the unrealized losses are not credit losses. Accordingly, at September 30, 2022, the Company has not recorded an allowance for credit losses related to its available-for-sale debt securities. The following table presents the Company’s assets that were measured at fair value on a recurring basis, determined using the following inputs as of September 30, 2022: Fair Value Measurements at September 30, 2022 Total Quoted Prices Significant Significant Short-term investments Mutual funds $ 136,751,426 $ 136,751,426 $ — $ — U.S. treasury securities 119,067,600 119,067,600 — — Certificates of deposit 2,991,054 — 2,991,054 — U.S. agency mortgage-backed securities 1,084,818 — 1,084,818 — Total short-term investments 259,894,898 255,819,026 4,075,872 — Investment in affiliated entity 2,129,992 2,129,992 — — Total assets measured at fair value $ 262,024,890 $ 257,949,018 $ 4,075,872 $ — The following table presents the Company’s assets that were measured at fair value on a recurring basis, determined using the following inputs as of December 31, 2021: Fair Value Measurements at December 31, 2021 Total Quoted Prices Significant Significant Short-term investments Mutual funds $ 191,439,430 $ 191,439,430 $ — $ — U.S. treasury securities 94,183,520 94,183,520 — — Commercial paper 39,967,853 — 39,967,853 — Certificates of deposit 2,991,490 — 2,991,490 — U.S. agency mortgage-backed securities 1,588,647 — 1,588,647 — Total short-term investments 330,170,940 285,622,950 44,547,990 — Investment in affiliated entity 3,906,796 3,906,796 — — Total assets measured at fair value $ 334,077,736 $ 289,529,746 $ 44,547,990 $ — Level 1 assets at September 30, 2022 consisted of mutual funds and U.S. treasury securities held by the Company that are valued at quoted market prices, as well as the Company’s investment in its affiliated entity, PLS. The Company accounts for its investment in 597,808 common shares of PLS based on the closing price of the shares on the Korea New Exchange Market on the applicable balance sheet date. Unrealized gains and losses on the Company's equity securities are reported in the consolidated statement of ope rations as unrealized gain or loss on available-for-sale equity securities or as a gain or loss on investment in affiliated entity, as applicable. Level 2 assets at September 30, 2022 consisted of certificates of deposit and U.S. agency mortgage-backed securities held by the Company that are initially valued at the transaction price and subsequently valued, at the end of each reporting period, typically utilizing market observable data. The Company obtains the fair value of its Level 2 assets from a professional pricing service, which may use quoted market prices for identical or comparable instruments, or inputs other than quoted prices that are observable either directly or indirectly. The professional pricing service gathers quoted market prices and observable inputs from a variety of industry data providers. The valuation techniques used to measure the fair value of the Company's Level 2 financial instruments were derived from non-binding market consensus prices that are corroborated by observable market data, quoted market prices for similar instruments, or pricing models such as discounted cash flow techniques. The Company validates the quoted market prices provided by the primary pricing service by comparing the service's assessment of the fair values of the Company's investment portfolio balance against the fair values of the Company's investment portfolio balance obtained from an independent source. There were no Level 3 assets held as of September 30, 2022.
Short-term Investments and Fair Value Measurements	Short-term Investments and Fair Value Measurements The following is a summary of available-for-sale securities as of September 30, 2022 and December 31, 2021: As of September 30, 2022 Contractual Cost Gross Unrealized Gross Unrealized Fair Market Value Mutual funds --- $ 148,919,794 $ — $ (12,168,368) $ 136,751,426 U.S. treasury securities Less than 1 119,296,713 512 (229,625) 119,067,600 Certificates of deposit Less than 1 2,977,223 14,156 (325) 2,991,054 U.S. agency mortgage-backed securities * 1,451,344 — (366,526) 1,084,818 $ 272,645,074 $ 14,668 $ (12,764,844) $ 259,894,898 As of December 31, 2021 Contractual Cost Gross Unrealized Gross Unrealized Fair Market Value Mutual funds --- $ 192,966,772 $ 87,069 $ (1,614,411) $ 191,439,430 U.S. treasury securities Less than 1 94,193,441 — (9,921) 94,183,520 Commercial paper Less than 1 39,967,853 — — 39,967,853 Certificates of deposit Less than 1 2,976,210 15,618 (338) 2,991,490 U.S. agency mortgage-backed securities * 1,608,137 4,508 (23,998) 1,588,647 $ 331,712,413 $ 107,195 $ (1,648,668) $ 330,170,940 *No single maturity date. During the three and nine months ended September 30, 2022, the Company recorded gross realized gain on investments of $1,000 and $21,000, respectively, and gross realized loss on investments of $945,000 and $1.3 million, respectively. During the three and nine months ended September 30, 2021, the Company recorded gross realized gain on investments of $22,000 and $380,000, respectively, and gross realized loss on investments of $58,000 and $262,000, respectively. During the three and nine months ended September 30, 2022, the Company recorded net unrealized loss on available-for-sale equity securities of $1.8 million and $10.6 million, respectively. During the three and nine months ended September 30, 2021, the Company recorded net unrealized loss on available-for-sale equity securities of $455,000 and $1.2 million, respectively. No material balances were reclassified out of accumulated other comprehensive loss for the three and nine months ended September 30, 2022 and 2021. Interest and dividends on investments classified as available-for-sale are included in interest income in the condensed consolidated statements of operations. As of September 30, 2022, the Company had 33 available-for-sale securities in an unrealized loss position, of which 16 with an aggregate total unrealized loss of $5.8 million were in such position for longer than 12 months. The Company periodically reviews its portfolio of available-for-sale debt securities to determine if any investment is impaired due to credit loss or other potential valuation concerns. For the debt securities where the fair value of the investment is less than the amortized cost basis, the Company has assessed at the individual security level for various quantitative factors including, but not limited to, the nature of the investments, changes in credit ratings, interest rate fluctuations, industry analyst reports, and the severity of impairment. Unrealized losses on available-for-sale debt securities as of September 30, 2022 were primarily due to changes in interest rates , and not due to increased credit risks associated with specific securities. Based on the credit quality of the available-for-sale debt securities that are in an unrealized loss position, and the Company’s estimates of future cash flows to be collected from those securities, the Company believes the unrealized losses are not credit losses. Accordingly, at September 30, 2022, the Company has not recorded an allowance for credit losses related to its available-for-sale debt securities. The following table presents the Company’s assets that were measured at fair value on a recurring basis, determined using the following inputs as of September 30, 2022: Fair Value Measurements at September 30, 2022 Total Quoted Prices Significant Significant Short-term investments Mutual funds $ 136,751,426 $ 136,751,426 $ — $ — U.S. treasury securities 119,067,600 119,067,600 — — Certificates of deposit 2,991,054 — 2,991,054 — U.S. agency mortgage-backed securities 1,084,818 — 1,084,818 — Total short-term investments 259,894,898 255,819,026 4,075,872 — Investment in affiliated entity 2,129,992 2,129,992 — — Total assets measured at fair value $ 262,024,890 $ 257,949,018 $ 4,075,872 $ — The following table presents the Company’s assets that were measured at fair value on a recurring basis, determined using the following inputs as of December 31, 2021: Fair Value Measurements at December 31, 2021 Total Quoted Prices Significant Significant Short-term investments Mutual funds $ 191,439,430 $ 191,439,430 $ — $ — U.S. treasury securities 94,183,520 94,183,520 — — Commercial paper 39,967,853 — 39,967,853 — Certificates of deposit 2,991,490 — 2,991,490 — U.S. agency mortgage-backed securities 1,588,647 — 1,588,647 — Total short-term investments 330,170,940 285,622,950 44,547,990 — Investment in affiliated entity 3,906,796 3,906,796 — — Total assets measured at fair value $ 334,077,736 $ 289,529,746 $ 44,547,990 $ — Level 1 assets at September 30, 2022 consisted of mutual funds and U.S. treasury securities held by the Company that are valued at quoted market prices, as well as the Company’s investment in its affiliated entity, PLS. The Company accounts for its investment in 597,808 common shares of PLS based on the closing price of the shares on the Korea New Exchange Market on the applicable balance sheet date. Unrealized gains and losses on the Company's equity securities are reported in the consolidated statement of ope rations as unrealized gain or loss on available-for-sale equity securities or as a gain or loss on investment in affiliated entity, as applicable. Level 2 assets at September 30, 2022 consisted of certificates of deposit and U.S. agency mortgage-backed securities held by the Company that are initially valued at the transaction price and subsequently valued, at the end of each reporting period, typically utilizing market observable data. The Company obtains the fair value of its Level 2 assets from a professional pricing service, which may use quoted market prices for identical or comparable instruments, or inputs other than quoted prices that are observable either directly or indirectly. The professional pricing service gathers quoted market prices and observable inputs from a variety of industry data providers. The valuation techniques used to measure the fair value of the Company's Level 2 financial instruments were derived from non-binding market consensus prices that are corroborated by observable market data, quoted market prices for similar instruments, or pricing models such as discounted cash flow techniques. The Company validates the quoted market prices provided by the primary pricing service by comparing the service's assessment of the fair values of the Company's investment portfolio balance against the fair values of the Company's investment portfolio balance obtained from an independent source. There were no Level 3 assets held as of September 30, 2022.

Certain Balance Sheet Items

Certain Balance Sheet Items	9 Months Ended
	Sep. 30, 2022
Certain Balance Sheet Items [Abstract]
Certain Balance Sheet Items	Certain Balance Sheet Items Prepaid and other current assets consisted of the following: September 30, 2022 December 31, 2021 Insurance recovery (a) $ 30,000,000 $ — Prepaid manufacturing expenses 17,844,465 27,474,159 Other prepaid expenses 10,126,514 11,362,832 Total prepaid and other current assets $ 57,970,979 $ 38,836,991 Accounts payable and accrued expenses consisted of the following: September 30, 2022 December 31, 2021 Trade accounts payable $ 12,633,371 $ 27,424,743 Accrued compensation 13,950,832 16,112,912 Accrued litigation settlement (a) 44,000,000 — Other accrued expenses 3,563,589 4,106,875 Total accounts payable and accrued expenses $ 74,147,792 $ 47,644,530 (a) In July 2022, the Company entered into a memorandum of understanding for the proposed settlement of the ongoing class action litigation described in this report under “Legal Proceedings.” The proposed settlement consists of $30.0 million in cash and $14.0 million in shares of the Company's common stock to settle all outstanding claims. As of September 30, 2022, the Company's insurance carriers have paid the cash component of the proposed settlement, which amounts are being held in escrow. The Company's insurance carriers have paid $252,000 of other expenses on behalf of the Company, which amounts will be offset against the insurers' cash commitment as part of the settlement.
Certain Balance Sheet Items	Certain Balance Sheet Items Prepaid and other current assets consisted of the following: September 30, 2022 December 31, 2021 Insurance recovery (a) $ 30,000,000 $ — Prepaid manufacturing expenses 17,844,465 27,474,159 Other prepaid expenses 10,126,514 11,362,832 Total prepaid and other current assets $ 57,970,979 $ 38,836,991 Accounts payable and accrued expenses consisted of the following: September 30, 2022 December 31, 2021 Trade accounts payable $ 12,633,371 $ 27,424,743 Accrued compensation 13,950,832 16,112,912 Accrued litigation settlement (a) 44,000,000 — Other accrued expenses 3,563,589 4,106,875 Total accounts payable and accrued expenses $ 74,147,792 $ 47,644,530 (a) In July 2022, the Company entered into a memorandum of understanding for the proposed settlement of the ongoing class action litigation described in this report under “Legal Proceedings.” The proposed settlement consists of $30.0 million in cash and $14.0 million in shares of the Company's common stock to settle all outstanding claims. As of September 30, 2022, the Company's insurance carriers have paid the cash component of the proposed settlement, which amounts are being held in escrow. The Company's insurance carriers have paid $252,000 of other expenses on behalf of the Company, which amounts will be offset against the insurers' cash commitment as part of the settlement.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The following sets forth the goodwill and intangible assets by major asset class: September 30, 2022 December 31, 2021 Weighted Average Useful Gross Accumulated Net Book Gross Accumulated Net Book Indefinite lived: Goodwill $ 10,513,371 $ — $ 10,513,371 $ 10,513,371 $ — $ 10,513,371 Definite lived: Licenses 10 1,323,761 (1,323,761) — 1,323,761 (1,305,600) 18,161 Bioject(a) 12 5,100,000 (2,925,556) 2,174,444 5,100,000 (2,735,556) 2,364,444 Other(b) 18 4,050,000 (3,975,000) 75,000 4,050,000 (3,806,250) 243,750 Total intangible assets 11 10,473,761 (8,224,317) 2,249,444 10,473,761 (7,847,406) 2,626,355 Total goodwill and intangible assets $ 20,987,132 $ (8,224,317) $ 12,762,815 $ 20,987,132 $ (7,847,406) $ 13,139,726 (a) Bioject intangible assets represent the estimated fair value of developed technology and intellectual property which were recorded from an asset acquisition. (b) Other intangible assets represent the estimated fair value of acquired intellectual property. Aggregate amortization expense on intangible assets for the three and nine months ended September 30, 2022 was $120,000 and $377,000, respectively. Aggregate amortization expense on intangible assets for the three and nine months ended September 30, 2021 was $127,000 and $394,000, respectively. Estimated aggregate amortization expense is $120,000 for the remainder of fiscal year 2022, $272,000 for 2023, $253,000 for 2024, $253,000 for 2025, $253,000 for 2026 and $1.1 million

Convertible Debt

Convertible Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Convertible Debt	Convertible Debt Convertible Senior Notes On February 19, 2019 and March 1, 2019, the Company completed a private placement of $78.5 million aggregate principal amount of its 6.50% convertible senior notes due 2024 (the “Notes”). The Notes were sold in a private offering to qualified institutional buyers pursuant to Rule 144A under the Securities Act of 1933, as amended. Net proceeds from the offering were $75.7 million. The Notes are senior unsecured obligations of the Company and accrue interest payable in cash semi-annually in arrears on March 1 and September 1 of each year, at a rate of 6.50% per annum. The Notes will mature on March 1, 2024, unless earlier converted, redeemed or repurchased. Prior to the close of business on the business day immediately preceding November 1, 2023, the Notes will be convertible at the option of the holders only upon the satisfaction of certain circumstances. Thereafter, the Notes will be convertible at the option of the holders at any time until the close of business on the scheduled trading day immediately before the maturity date. Upon conversion, the Company will pay or deliver, as the case may be, cash, shares of its common stock or a combination of cash and shares of its common stock, at its election. The initial conversion rate was 185.8045 shares per $1,000 principal amount of Notes (equivalent to an initial conversion price of approximately $5.38 per share), subject to adjustment upon the occurrence of specified events. The Company may redeem all, or any portion, of the Notes for cash if the last reported sale price per share of the Company's common stock exceeds 130% of the conversion price on (i) each of at least 20 trading days (whether or not consecutive) during the 30 consecutive trading days ending on, and including, the trading day immediately before the Company sends the related redemption notice; and (ii) the trading day immediately before the date the Company sends such redemption notice. The redemption price will be equal to 100% of the principal amount of the Notes to be redeemed, plus accrued and unpaid interest to, but excluding, the redemption date. Initially, in accounting for the issuance of the Notes, the Company separated the Notes into liability and equity components. The carrying amount of the liability component was calculated by measuring the fair value of similar debt instruments, which do not have an associated convertible feature. The carrying amount of the equity component representing the conversion option for the Notes was $16.3 million and was recorded as a debt discount, which was being amortized to interest expense at an effective interest rate of 13.1%. In addition, the Company allocated $592,000 of debt issuance costs to the equity component and the remaining debt issuance costs of $2.2 million were allocated to the liability component, which were being amortized to interest expense under the effective interest rate method. On January 1, 2022, the Company adopted ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which is intended to simplify the accounting for convertible instruments. The ASU eliminates the cash conversion feature models in ASC 470-20, Debt with Conversion and Other Options, which required an issuer of certain convertible debt to separately account for embedded conversion features as a component of equity. Instead, an issuer will account for these securities as a single unit of account, unless the conversion feature meets certain criteria. The Company adopted the new standard using the modified retrospective method, and recorded a net reduction to accumulated deficit of $1.8 million, a decrease to additional paid-in capital of $3.3 million, and an increase to convertible senior notes of $1.5 million to reflect the impact of the accounting change. The Notes are now accounted for as a single liability measured at amortized cost, as no other embedded features require bifurcation and recognition as derivatives. The balance of the Notes at September 30, 2022 was as follows: Original principal amount $ 78,500,000 Principal amount converted into common shares (62,085,000) Unamortized debt issuance cost (202,563) Accrued interest 88,915 Net carrying amount $ 16,301,352 For the three and nine months ended September 30, 2022, the Company recognized $313,000 and $940,000, respectively, of interest expense related to the Notes, of which $267,000 and $800,000, respectively, related to the contractual interest coupon. For the three and nine months ended September 30, 2021 , the Company recognized $476,000 and $1.4 million, respectively, of interest expense related to the Notes, of which $267,000 and $800,000, respectively, related to the contractual interest coupon. As of September 30, 2022, future minimum payments due under the Notes, representing contractual amounts due, including interest based on the fixed rate of 6.5% per annum, were as follows: 2022 $ — 2023 1,067,000 2024 16,948,000 Total $ 18,015,000 December 2019 Convertible Bonds On December 26, 2019, the Company closed a private placement of convertible promissory notes (the “December 2019 Bonds”) with an aggregate principal amount of 4.7 billion KRW (USD $4.1 million based on the exchange rate on the date of issuance) issued to a Korea-based institutional investor. Net proceeds from the offering were $4.0 million. The December 2019 Bonds, which were unsecured obligations of the Company, were issued on December 31, 2019 and accrued interest at a coupon rate of 1.00% per annum, payable quarterly. The December 2019 Bonds were scheduled to mature on December 31, 2024, unless earlier converted or repurchased. On March 17, 2021, the December 2019 Bonds were converted in full into an aggregate of 1,009,450 shares of the Company's common stock, leaving no further December 2019 Bonds outstanding. Upon conversion, the $4.4 million carrying value of the December 2019 Bonds was reclassified to stockholders' equity. The effective interest rate of the December 2019 Bonds was 6.2% . For the nine months ended September 30, 2021 , the Company recognized $50,000 of interest expense related to the December 2019 Bonds, of which $9,000 related to the contractual interest coupon.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2022
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity The following is a summary of the Company's authorized and issued common and preferred stock as of September 30, 2022 and December 31, 2021: Outstanding as of Authorized Issued September 30, 2022 December 31, 2021 Common Stock, par value $0.001 per share 600,000,000 249,485,264 249,485,264 217,382,887 Series C Preferred Stock, par value $0.001 per share 1,091 1,091 9 9 Issuances of Common Stock On November 9, 2021, the Company entered into an ATM Equity Offering SM Sales Agreement (the “2021 Sales Agreement”) with outside sales agents (collectively, the “Sales Agents”) for the offer and sale of its common stock for an aggregate offering price of up to $300.0 million. The 2021 Sales Agreement provides that the Sales Agents will be entitled to compensation in an amount equal to up to 3.0% of the gross sales proceeds of any common stock sold through the Sales Agents under the 2021 Sales Agreement. For the nine months ended September 30, 2022, the Company sold 30,843,688 shares of its common stock under the 2021 Sales Agreement at a weighted average price of $2.51 per share, resulting in aggregate net proceeds of $76.3 million. As of September 30, 2022 there was $174.1 million of remaining capacity under the 2021 Sales Agreement. On January 25, 2021, the Company closed an underwritten public offering of 20,355,000 shares of common stock at a public offering price of $8.50 per share. The net proceeds to the Company, after deducting the underwriters' discounts and commissions and other offering expenses, were $162.1 million. Stock Options and Restricted Stock Units The Company has a stock-based incentive plan, the 2016 Omnibus Incentive Plan (as amended to date, the "2016 Incentive Plan"), pursuant to which the Company may grant stock options, restricted stock awards, restricted stock units ("RSUs") and other stock-based awards or short-term cash incentive awards to employees, directors and consultants. The 2016 Incentive Plan was originally approved by the Company's stockholders on May 13, 2016, and an amendment to the plan to increase the number of shares available for issuance was approved by the stockholders on May 8, 2019. As of September 30, 2022 , the maximum number of shares of the Company’s common stock available for issuance over the term of the 2016 Incentive Plan was 22,000,000 shares. On the first business day of each calendar year, such maximum number of shares shall be increased by 2,000,000 shares of common stock unless the Company's board of directors determines, prior to January 1 for any such calendar year, to increase such maximum amount by a fewer number of shares or not to increase the maximum amount at all for such year. On January 1, 2022, the maximum number of shares increased by 2,000,000. At September 30, 2022, the Company had 2,780,167 shares of common stock available for future grant under the 2016 Incentive Plan, 2,533,840 shares underlying outstanding but unvested RSUs and options outstanding to purchase 11,100,459 shares of common stock under the 2016 Incentive Plan. The awards granted and available for future grant under the 2016 Incentive Plan generally vest over three years and have a maximum contractual term of ten years. The 2016 Incentive Plan terminates by its terms on March 9, 2026. On June 24, 2022, the Company's board of directors adopted a stock-based incentive plan (the "2022 Inducement Plan"), which provides for the discretionary grant of nonstatutory stock options, stock appreciation rights, restricted stock awards, RSU awards, performance awards, and other awards to individuals as a material inducement to entering into employment with the Company. The aggregate number of shares of the Company’s common stock that may be issued under the 2022 Inducement Plan will not exceed 2,000,000 shares. At September 30, 2022 the Company had 1,703,750 shares of common stock available for future grant under the 2022 Inducement Plan, 110,000 shares underlying outstanding but unvested RSUs and options outstanding to purchase 186,250 shares of common stock under the 2022 Inducement Plan. The 2022 Inducement Plan can be terminated by the Company's board of directors at any time.

Net Loss Per Share

Net Loss Per Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Net Loss Per Share	Net Loss Per Share Basic net loss per share is computed by dividing the net loss for the period by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is calculated in accordance with the treasury stock method for the outstanding stock options and RSUs and refle cts the potential dilution that would occur if securities or other con tracts to issue common stock were exercised or converted to common stock. The dilutive impact of the outstanding Notes issued by the Company (discussed in Note 9) has been considered using the "if-converted" method. The calculation of diluted net loss per share requires that, to the extent the average market price of the underlying shares for the reporting period exceeds the exercise price of the options or other securities and the presumed exercise of such securities are dilutive to net loss per share for the period, an adjustment to the net loss used in the calculation is required to remove the change in fair value of such securities from the numerator for the period. Likewise, an adjustment to the denominator is required to reflect the related dilutive shares, if any. For the three and nine months ended September 30, 2022 and 2021, basic and diluted net loss per share were the same, as the assumed exercise or settlement of stock options and RSUs and the potentially dilutive shares issuable upon conversion of the Notes would have been anti-dilutive. The following table summarizes potential shares of common stock that were excluded from the diluted net loss per share calculation because of their anti-dilutive effect: Three and Nine Months Ended September 30, 2022 2021 Options to purchase common stock 13,381,977 10,462,252 Service-based restricted stock units 2,643,840 2,446,102 Performance-based restricted stock units 111,941 663,353 Convertible preferred stock 3,309 3,309 Convertible notes 3,049,980 3,049,980 Total 19,191,047 16,624,996

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based CompensationThe Company incurs stock-based compensation expense related to RSUs and stock options. The fair value of restricted stock is determined by the closing price of the Company's common stock reported on the Nasdaq Global Select Market on the date of grant. The Company estimates the fair value of stock options granted using the Black-Scholes option pricing model. The Black-Scholes option pricing model was developed for use in estimating the fair value of traded options, which have no vesting restrictions and are fully transferable. In addition, option valuation models require the input of subjective assumptions, including the expected stock price volatility and expected option life. The Company amortizes the fair value of the awards on a straight-line basis over the requisite vesting period of the awards. Expected volatility is based on historical volatility. The expected life of options granted is based on historical expected life. The risk-free interest rate is based on the U.S. Treasury yield in effect at the time of grant. The dividend yield is based on the fact that no dividends have been paid historically and none are currently expected to be paid in the foreseeable future. The Company recognizes forfeitures as they occur. The weighted average assumptions used in the Black-Scholes model for option grants to employees and directors are presented below: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Risk-free interest rate 3.21% 0.90% 2.05% 0.90% Expected volatility 97% 94% 94% 93% Expected life in years 5.6 5.7 5.7 5.8 Dividend yield — — — — Total employee and director stock-based compensation expense recognized in the condensed consolidated statements of operations for the three and nine months ended September 30, 2022 was $3.0 million and $19.0 million, respectively, of which $1.4 million and $7.3 million, respectively, was included in research and development expenses, and $1.6 million and $11.7 million, respectively, was included in general and administrative expenses. The Company entered into a Separation Agreement with J. Joseph Kim, the Company's former President and Chief Executive Officer on May 10, 2022. Pursuant to the terms of the Separation Agreement, Dr. Kim's outstanding RSUs as of the separation date were fully vested, and one-half of the RSUs were settled in the Company's common stock and the remainder settled in cash. Dr. Kim's outstanding stock options will continue to vest over a certain period and his vested stock options will remain exercisable until five years after the separation date. Stock-based compensation for the nine months ended September 30, 2022 included a $4.2 million charge related to these RSU and stock option modifications. Total employee and director stock-based compensation expense recognized in the condensed consolidated statements of operations for the three and nine months ended September 30, 2021 was $5.3 million and $19.8 million, respectively, of which $2.8 million and $10.7 million, respectively, was included in research and development expenses, and $2.5 million and $9.1 million, respectively, was included in general and administrative expenses. At September 30, 2022, there was $11.4 million of total unrecognized compensation expense related to unvested stock options, which is expected to be recognized over a weighted-average period of 1.8 years. The weighted average grant date fair value per share, calculated using the Black-Scholes option pricing model, was $1.73 and $2.34 for employee and director stock options granted during the three and nine months ended September 30, 2022, respectively, and $6.40 and $7.75 for the three and nine months ended September 30, 2021, respectively. At September 30, 2022, there was $9.2 million of total unrecognized compensation expense related to unvested service-based RSUs, which is expected to be recognized over a weighted-average period of 1.8 years. The weighted average grant date fair value per share was $2.29 and $3.12 for service-based RSUs granted during the three and nine months ended September 30, 2022, respectively, and $8.63 and $10.37 for the three and nine months ended September 30, 2021, respectively. The fair value of stock options granted to non-employees was estimated using the Black-Scholes pricing model. Total stock-based compensation expense for stock options and RSUs granted to non-employees for the three and nine months ended September 30, 2022 was $235,000 and $1.2 million, respectively. Total stock-based compensation expense for stock options and RSUs granted to non-employees for the three and nine months ended September 30, 2021 was $311,000 and $1.0 million, respectively.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Related Party Transaction, Due from (to) Related Party [Abstract]
Related Party Transactions	Related Party Transactions Plumbline Life Sciences, Inc. The Company owned 597,808 shares of common stock in PLS as of September 30, 2022, representing a 18.7% ownership interest, and one of the Company's directors, Dr. David B. Weiner, acts as a consultant to PLS. Revenue recognized from PLS consists of milestone, license and patent fees. For the three and nine months ended September 30, 2022, the Company recognized revenue from PLS of $7,000 and $22,000, respectively, and $95,000 and $220,000 for the three and nine months ended September 30, 2021, respectively. At September 30, 2022 and December 31, 2021, the Company had an accounts receivable balance of $47,000 and $25,000, respectively, related to PLS. The Wistar Institute The Company's director Dr. David B. Weiner is a director of the Vaccine Center of The Wistar Institute ("Wistar"). Dr. Weiner is also the Executive Vice President of Wistar. In March 2016, the Company entered into collaborative research agreements with Wistar for preventive and therapeutic DNA-based immunotherapy applications and products developed by Dr. Weiner and Wistar for the treatment of cancers and infectious diseases. Under the terms of the agreement, the Company reimbursed Wistar for all direct and indirect costs incurred in the conduct of the collaborative research, not to exceed $3.1 million during the five-year term of the agreements. In March 2021, upon expiration of the March 2016 agreements, the Company entered into new collaborative research agreements with Wistar with the same terms. The Company will have the exclusive right to in-license new intellectual property developed under this agreement. In 2021, the Company entered into collaborative research agreements with Wistar in support of the clinical development of INO-4800. Under the terms of these collaborative research agreements, which have been completed as of September 30, 2022, the Company is reimbursing Wistar a total of $1.9 million for all direct and indirect costs incurred in the conduct of the collaborative research. In Novem ber 2016, the Company received a $6.1 million sub-grant through Wistar to develop a dMAb against the Zika infection, which was fully funded through December 2021. The Company is also a collaborator with Wistar on an Integrated Preclinical/Clinical AIDS Vaccine Development grant from the National Institutes of Health’s National Institute of Allergy and Infectious Diseases, with funding through February 2023. In 2020, the Company received a $10.7 million sub-grant through Wistar, which was amended in 2021 to $13.6 million, for the preclinical development and translational studies of dMAbs as countermeasures for COVID-19, with funding through November 2022. The sub-grant also includes an option for an additional $6.0 million in funding through March 2024, of which $3.3 million had been exercised as of September 30, 2022. Deferred grant funding recognized from Wistar and recorded as contra-research and development expense is related to work performed by the Company on the research sub-contract agreements. For the three and nine months ended September 30, 2022, the Company recorded $824,000 and $6.3 million, respectively, and for the three and nine months ended September 30, 2021 the Company recorded $1.5 million and $2.1 million, respectively, as contra-research and development expense from Wistar. Research and development expenses recorded from Wistar relate primarily to the collaborative research agreements and sub-contract agreements related to Gates and CEPI (see Note 15). Research and development expenses recorded from Wistar for the three and nine months ended September 30, 2022 were $474,000 and $1.4 million, respectively. Research and development expenses recorded from Wistar for the three and nine months ended September 30, 2021 were $914,000 and $2.5 million, respectively. At September 30, 2022 and December 31, 2021, the Company had an accounts receivable balance of $7.5 million and $2.6 million, respectively, and an accounts payable and accrued liability balance of $1.6 million and $548,000, respectively, related to Wistar. As of September 30, 2022, the Company recorded $116,000 as deferred grant funding and $273,000 as prepaid expenses on the condensed consolidated balance sheet related to Wistar.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Leases The Company leases approximately 82,200 square feet of office, laboratory, and manufacturing space in San Diego, California and 57,360 square feet of office space in Plymouth Meeting, Pennsylvania under various non-cancellable operating lease agreements with remaining lease terms as of September 30, 2022 of 1.2 to 7.3 ye ars, which represent the non-cancellable periods of the leases. The Company has excluded the extension options from its lease terms in the calculation of future lease payments as they are not reasonably certain to be exercised. The Company's lease payments consist primarily of fixed rental payments for the right to use the underlying leased assets over the lease terms as well as payments for common area maintenance and administrative services. The Company has received customary incentives from its landlords, such as reimbursements for tenant improvements and rent abatement periods, which effectively reduce the total lease payments owed for these leases. The Company performed an evaluation of its contracts with customers and suppliers in accordance with ASC Topic 842 and determined that, except for the real estate leases described above and various copier leases, none of its other contracts contain a right-of-use asset. Operating lease right-of-use assets and liabilities on the condensed consolidated balance sheet represents the present value of the remaining lease payments over the remaining lease terms. Payments for additional monthly fees to cover the Company's share of certain facility expenses are not included in operating lease right-of-use assets and liabilities. The Company uses its incremental borrowing rate to calculate the present value of its lease payments, as the implicit rates in the leases are not readily determinable. As of September 30, 2022, the maturities of the Company's operating lease liabilities were as follows: Remainder of 2022 $ 1,031,000 2023 4,089,000 2024 3,050,000 2025 3,063,000 2026 3,139,000 Thereafter 6,749,000 Total remaining lease payments 21,121,000 Less: present value adjustment (4,988,000) Total operating lease liabilities 16,133,000 Less: current portion (2,821,000) Long-term operating lease liabilities $ 13,312,000 Weighted-average remaining lease term 6.1 years Weighted-average discount rate 8.6% Lease costs included in operating expenses in the condensed consolidated statements of operations for the three and nine months ended September 30, 2022 were $858,000 and $2.5 million, respectively. Lease costs included in operating expenses in the condensed consolidated statements of operations for the three and nine months ended September 30, 2021 were $852,000 and $2.5 million, respectively. Operating lease costs consisting of the fixed lease payments included in operating lease liabilities are recorded on a straight-line basis over the lease terms. Variable lease costs are recorded as incurred. In the fourth quarter of 2019, the Company entered into two agreements to sublease a total of approximately 13,500 square feet in its Plymouth Meeting headquarters through periods between December 31, 2022 and March 31, 2025. In the normal course of business, the Company is a party to a variety of agreements pursuant to which it may be obligated to indemnify the other party. It is not possible to predict the maximum potential amount of future payments under these types of agreements due to the conditional nature of the Company's obligations and the unique facts and circumstances involved in each particular agreement. Historically, payments made by the Company under these types of agreements have not had a material effect on its business, consolidated results of operations or financial condition. Legal Proceedings Securities Litigation On March 12, 2020, a purported shareholder class action complaint, McDermid v. Inovio Pharmaceuticals, Inc. and J. Joseph Kim, was filed in the United States District Court for the Eastern District of Pennsylvania, naming the Company and J. Joseph Kim, the Company’s former President and Chief Executive Officer, as defendants. The lawsuit alleges that the Company made materially false and misleading statements regarding its development of a vaccine for COVID-19 in its public disclosures in violation of certain federal securities laws. The plaintiff seeks unspecified monetary damages on behalf of the putative class and an award of costs and expenses, including reasonable attorneys’ fees. On June 18, 2020, the court appointed Manuel Williams to serve as lead plaintiff. On August 3, 2020, Mr. Williams filed a consolidated complaint, naming the Company and three of its officers as defendants. On September 21, 2020, Mr. Williams and another purported stockholder, Andrew Zenoff filed a first amended complaint, naming the Company and three of its officers as defendants. Defendants filed a motion to dismiss plaintiff’s first amended complaint on November 5, 2020. On February 16, 2021, the court issued an order granting in part, and denying in part, the defendants’ motion to dismiss. The court granted the defendants’ motion to dismiss, and dismissed with prejudice, the claims premised on certain of the Company’s statements. The court denied defendants’ motion to dismiss as to the remaining statements. On March 9, 2021, the defendants filed their answer to the complaint. After additional motions were filed in the case, in June 2022 the parties negotiated an agreement in principle to settle the shareholder class action complaint. Under the proposed settlement, the Company will pay $30.0 million in cash and $14.0 million in shares of its common stock to settle all outstanding claims. The Company's insurance carriers have paid the $30.0 million cash component of the settlement. On August 31, 2022, the court granted preliminary approval of the settlement, and a hearing on final approval is scheduled for December 15, 2022. On April 20, 2020, a purported shareholder derivative complaint, Behesti v. Kim, et al., was filed in the United States District Court for the Eastern District of Pennsylvania, naming eight current and former directors of the Company as defendants. The lawsuit asserts state and federal claims and is based on the same alleged misstatements as the shareholder class action complaint. The lawsuit accuses the Company’s board of directors of failing to exercise reasonable and prudent supervision over the Company’s management, policies, practices, and internal controls. The plaintiff seeks unspecified monetary damages on behalf of the Company as well as governance reforms. On June 5, 2020, the court stayed the Beheshti action pending resolution of a forthcoming motion to dismiss the McDermid securities class action or until any party provides notice that they no longer consent to the stay. On June 12, 2020 and June 15, 2020, two additional shareholder derivative complaints were filed in the United States District Court for the Eastern District of Pennsylvania, captioned Isman v. Benito, et al. and Devarakonda et al. v Kim, et. al. The complaints assert substantially similar claims as the Beheshti action and name the Company’s current directors as defendants. The Devarakonda complaint also names one of the Company’s former directors as a defendant. On July 21, 2020, the court consolidated the three derivative cases under the caption In re Inovio Pharmaceuticals, Inc. Derivative Litigation. The consolidated action is stayed. On July 7, 2020, a fourth shareholder derivative complaint, Fettig v. Kim et al., was filed in the United States District Court for the Eastern District of Pennsylvania, naming eight current and former directors of the Company as defendants. The complaint asserts substantially similar claims as those in the consolidated derivative action. On August 27, 2020, the Fettig action was consolidated with the other derivative cases, which remain stayed as explained above. On March 28, 2022, a fifth shareholder derivative complaint, Schumacher v. Benito et al., was filed in the Delaware Court of Chancery, naming eight current and former directors as defendants. The complaint asserts substantially similar claims as those in the consolidated derivative action. On May 4, 2022, the Delaware Court of Chancery entered a stay of the litigation. VGXI Litigation On June 3, 2020, the Company filed a complaint in the Court of Common Pleas of Montgomery County, Pennsylvania against VGXI, Inc. and GeneOne Life Science, Inc., or GeneOne, and together with VGXI, Inc. collectively referred to as VGXI, alleging that VGXI had materially breached the Company’s supply agreement with them. The complaint seeks declaratory judgments, specific performance of the agreement, injunctive relief, an accounting, damages, attorneys’ fees, interest, costs and other relief from VGXI. On June 3, 2020, the Company filed a petition for preliminary injunction, which was denied on June 25, 2020. On June 26, 2020, the Company filed notice of appeal of the denial of the petition with the Pennsylvania Superior Court. On July 7, 2020, VGXI filed an answer, new matter and counterclaims against the Company, alleging that the Company had breached the supply agreement, as well as misappropriation of trade secrets and unjust enrichment. The counterclaims seek injunctive relief, damages, attorneys’ fees, interest, costs and other relief from the Company. Also, on July 7, 2020, VGXI filed a third-party complaint against Ology Bioservices, Inc., a contract manufacturing organization that the Company had engaged to provide services similar to those that were being provided by VGXI. On July 27, 2020, the Company filed an answer to VGXI’s counterclaims, disputing the allegations and the claims raised in VGXI’s filing. On October 1, 2020, the Company filed a notice of discontinuance of appeal with the Pennsylvania Superior Court. A trial date for the litigation has not been set. The Company intends to aggressively prosecute the claims set forth in its complaint against VGXI and to vigorously defend itself against VGXI’s counterclaims. GeneOne Litigation On December 7, 2020, GeneOne filed a complaint in the Court of Common Pleas of Montgomery County, Pennsylvania against the Company, alleging that the Company had breached the CELLECTRA ® Device License Agreement, or the Agreement, between the Company and GeneOne. The Company terminated the Agreement on October 9, 2020. The complaint asserts claims for breach of contract, declaratory judgment, unfair competition, and unjust enrichment. The complaint seeks injunctive relief, an accounting, damages, disgorgement of profits, attorneys’ fees, interest, and other relief from the Company. On January 29, 2021, the Company filed preliminary objections to the complaint. On August 23, 2021, the court overruled the Company’s preliminary objections to the complaint. On September 13, 2021, the Company filed an answer to the complaint, new matter, and counterclaims. The Company’s counterclaims allege that GeneOne breached the Agreement and assert claims for breach of contract and declaratory judgment. The counterclaims seek damages, interest, expenses, attorney’s fees, and costs. On October 18, 2021, GeneOne filed its answer to the Company’s counterclaims and new matter. On November 8, 2021, we filed our answer to GeneOne’s new matter. A trial date for this litigation has not been set. The Company intends to aggressively prosecute the claims set forth in its counterclaims against GeneOne and to vigorously defend itself against the claims in GeneOne’s complaint. Other Matters From time to time, the Company may be involved in disputes, including litigation, relating to claims arising out of operations in the normal course of our business. Any of these claims could subject the Company to costly legal expenses and, while the Company generally believes that it has adequate insurance to cover many different types of liabilities, its insurance carriers may deny coverage or its policy limits may be inadequate to fully satisfy any damage awards or settlements. If this were to happen, the payment of any such awards could have a material adverse effect on the Company's consolidated results of operations and financial position. Additionally, any such claims, whether or not successful, could damage the Company's reputation and business. Except as described above, the Company is not a party to any legal proceedings, the adverse outcome of which, in management’s opinion, individually or in the aggregate, would be reasonably expected to have a material adverse effect on the Company’s consolidated results of operations or financial position.

Collaborative Agreements

Collaborative Agreements	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Collaborative Agreements	Collaborative Agreements Advaccine Biopharmaceuticals Suzhou Co., Ltd. On December 31, 2020, the Company entered into a Collaboration and License Agreement with Advaccine Biopharmaceuticals Suzhou Co., Ltd. (“Advaccine”), which was amended and restated on June 7, 2021 (as amended and restated, the “Advaccine Agreement”). Under the terms of the Advaccine Agreement, the Company granted to Advaccine the exclusive right to develop, manufacture and commercialize the Company’s vaccine candidate INO-4800 within the territories of China, Taiwan, Hong Kong and Macau (referred to collectively as “Greater China”) and 33 additional countries in Asia. Advaccine does not have the right to grant sublicenses, other than to affiliated entities, without the Company’s express prior written consent. As part of the collaboration, Advaccine also granted to the Company a non-exclusive license to certain DNA vaccine manufacturing processes. The June 2021 amendment related to a collaboration between the Company and Advaccine to jointly conduct a global Phase 3 segment of the Company’s clinical trial of INO-4800. The parties were jointly participating in the trial and were to equally share the global development costs for the trial, including the Company’s manufacturing costs to supply INO-4800. Advaccine agreed to be fully responsible for conducting the trial in Greater China, including its costs and expenses incurred. On October 27, 2022, the Company announced that it has discontinued its internally funded efforts to develop INO-4800 as a COVID-19 heterologous booster vaccine. Advaccine will continue to develop INO-4800 with its own resources under the terms of the Advaccine Agreement. Under the Advaccine Agreement, Advaccine made an upfront payment to the Company of $3.0 million in January 2021. In addition to the upfront payment, the Company is entitled to receive up to an aggregate of $200.0 million upon the achievement of specified milestones related to the development, regulatory approval and commercialization of INO-4800, including the achievement of specified net sales thresholds for INO-4800 in Greater China and the additional covered territories, if approved. The Company will also be entitled to receive a royalty equal to a high single-digit percentage of annual net sales in each region within the licensed territory, subject to reduction in the event of competition from biosimilar products in a particular region and in other specified circumstances. Advaccine’s obligation to pay royalties will continue, on a licensed product-by-licensed product basis and region-by-region basis, for ten years after the first commercial sale in a particular region within Greater China or, if later, until the expiration of the last-to-expire patent covering a given licensed product in a given region. Beginning in the first calendar year following the first commercial sale of INO-4800 in the licensed territory outside of Greater China, Advaccine will pay the Company an annual maintenance fee of $1.5 million for a period of five years, which fee will be creditable against any royalties payable by Advaccine with respect to sales outside of Greater China. Under the Advaccine Agreement, the Company will supply Advaccine’s clinical requirements of INO-4800 and devices, although Advaccine may manufacture INO-4800 for its clinical use and may procure alternate suppliers. Advaccine is responsible for the manufacture and supply of INO-4800 itself or through a contract manufacturer for commercial use. Upon Advaccine’s reasonable request, the parties may negotiate a separate clinical and/or commercial supply agreement. The Advaccine Agreement will continue in force on a region-by-region basis until Advaccine has no remaining royalty obligations in such region. Either party may terminate the Advaccine Agreement (i) in the event the other party shall have materially breached its obligations thereunder and such default shall have continued for a specified period after written notice thereof or (ii) upon the bankruptcy or insolvency of the other party. In addition, the Company may terminate the agreement, upon prior written notice, if Advaccine (i) ceases all development or commercialization activities for at least nine months, subject to certain exceptions, or (ii) challenges the validity, enforceability or scope of any of the patents licensed by the Company to Advaccine under the Advaccine Agreement, subject to certain conditions. Advaccine may terminate the Advaccine Agreement at any time for convenience upon nine months’ written notice to the Company, if such notice is provided before the first commercial sale of INO-4800 in the licensed territory, or 18 months’ written notice thereafter; provided that the Company may accelerate the effectiveness of such termination to the extent permitted by law. The Company evaluated the terms of the Advaccine Agreement under ASC Topics 606 and 808 at inception and determined that the contract was with a customer and therefore should be accounted for under ASC Topic 606. The license to INO-4800 in the territories was identified as the only distinct performance obligation on a standalone basis as of the inception of the Advaccine Agreement. The Company concluded that the license was distinct from potential future manufacturing and supply obligations. The Company further determined that the transaction price under the Advaccine Agreement consisted of the $3.0 million upfront payment received in January 2021 plus a $2.0 million milestone payment which was achieved upon contract signing. The future potential milestone amounts were not included in the transaction price, as they were all determined to be fully constrained. As part of the evaluation of the development and regulatory milestones constraint, the Company determined that the achievement of such milestones is contingent upon success in future clinical trials and regulatory approvals, each of which is uncertain. Future potential milestone amounts may be recognized as revenue under the Advaccine Agreement, as well as under other collaborative research and development arrangements, if unconstrained. Reimbursable program costs will be recognized proportionately with the performance of the underlying services or delivery of drug supply and are excluded from the transaction price. Under Topic 606, the entire transaction price of $5.0 million was allocated to the license performance obligation. For each of the three and nine months ended September 30, 2022 and 2021, no revenue was recognized from Advaccine. In connection with the June 2021 amendment, the Company determined that the global Phase 3 trial component of the agreement was a collaboration and not a contract with a customer and therefore the Company accounted for the June 2021 amendment under ASC Topic 808. Reimbursements from Advaccine will be recognized as contra-research development expense on the condensed consolidated statement of operations once earned and collectibility is assured. ApolloBio Corporation On December 29, 2017, the Company entered into an Amended and Restated License and Collaboration Agreement (the "ApolloBio Agreement"), with ApolloBio Corporation ("ApolloBio"), with an effective date of March 20, 2018. Under the terms of the ApolloBio Agreement, the Company has granted to ApolloBio the exclusive right to develop and commercialize VGX-3100, its DNA immunotherapy product candidate designed to treat pre-cancers caused by HPV, within the agreed upon territories. The Company is entitled to receive up to an aggregate of $20.0 million, less required income, withholding or other taxes, upon the achievement of specified milestones related to the regulatory approval of VGX-3100 in accordance with the ApolloBio Agreement. In the event that VGX-3100 is approved for marketing, the Company will be entitled to receive royalty payments based on a tiered percentage of annual net sales, with such percentage being in the low- to mid-teens, subject to reduction in the event of generic competition in a particular territory. ApolloBio’s obligation to pay royalties will continue for 10 years after the first commercial sale in a particular territory or, if later, until the expiration of the last-to-expire patent covering the licensed products in the specified territory. The ApolloBio Agreement will continue in force until ApolloBio has no remaining royalty obligations. Either party may terminate the ApolloBio Agreement in the event the other party shall materially breach or default in the performance of its material obligations thereunder and such default continues for a specified period after written notice thereof. In addition, ApolloBio may terminate the ApolloBio Agreement at any time beginning one year after the effective date for any reason upon 90 days written notice to the Company. As of September 30, 2022 there have been no significant reimbursable program costs under the ApolloBio Agreement. Coalition for Epidemic Preparedness Innovations The Company has entered into agreements with CEPI, pursuant to which the Company intends to develop vaccine candidates against Lassa fever and MERS. The goal of the collaboration between the Company and CEPI is to conduct research and development so that investigational stockpiles will be ready for clinical efficacy trial testing during potential disease outbreaks. The agreements with CEPI contemplate preclinical studies, as well as Phase 1 and Phase 2 clinical trials, occurring over multiple years. As part of the arrangement between the parties, CEPI has agreed to fund up to an aggregate of $56 million of costs over a five-year period for preclinical studies, as well as planned Phase 1 and Phase 2 clinical trials, to be conducted by the Company and collaborators, with funding from CEPI based on the achievement of identified milestones. During the three and nine months ended September 30, 2022, the Company received funding of $958,000 and $6.1 million, respectively, related to these grants and recorded those payments as contra-research and development expense. During the three and nine months ended September 30, 2021, the Company received funding of $2.9 million and $7.4 million, respectively, related to these grants and recorded those payments as contra-research and development expense. As of September 30, 2022, the Company had an accounts receivable balance of $2.4 million on the condensed consolidated balance sheet related to these CEPI grants. In January 2020, CEPI awarded the Company a grant of up to $9.0 million to support preclinical and clinical development of INO-4800 through Phase 1 human testing in the United States. In April 2020, CEPI awarded the Company a grant of $6.9 million to work with the International Vaccine Institute ("IVI") and the Korea National Institute of Health ("KNIH") to conduct clinical trials of INO-4800 in South Korea, a grant of $5.0 million to accelerate development of the Company's next-generation intradermal electroporation device, known as CELLECTRA ® 3PSP, for the intradermal delivery of INO-4800, and a grant of $1.3 million to support large-scale manufacturing of INO-4800. During the three and nine months ended September 30, 2022, the Company received funding of $192,000 and $946,000, respectively, from CEPI related to these grants for INO-4800 and recorded such amounts as contra-research and development expense. During the three and nine months ended September 30, 2021, the Company received funding of $2.6 million and $6.1 million, respectively, from CEPI related to these grants for INO-4800 and recorded such amounts as contra-research and development expense. As of September 30, 2022, the Company had $2.5 million recorded as deferred grant funding on the condensed consolidated balance sheet from the CEPI grants related to INO-4800. Bill & Melinda Gates Foundation In October 2018, Gates awarded and funded the Company a grant of $2.2 million to advance the development of dMAbs to address issues in infectious disease prevention and therapy. This technology has high relevance for the control of influenza and HIV. This next-generation approach to the delivery of monoclonal antibodies would make the technology accessible to low and middle-income countries. In August 2019, Gates funded an additional $1.1 million for the project. During the three and nine months ended September 30, 2022, the Company recorded $47,000 and $132,000, respectively, as contra-research and development expense related to the Gates dMAb grant. During both the three and nine months ended September 30, 2021, the Company recorded $137,000 as contra-research and development expense related to the Gates dMAb grant. As of September 30, 2022, the Company had $252,000 recorded as deferred grant funding on the condensed consolidated balance sheet related to the grant. In March 2020, Gates awarded and funded the Company a grant of $5.0 million to accelerate the development of the CELLECTRA ® 3PSP device for the intradermal delivery of INO-4800. During the three and nine months ended September 30, 2022, the Company recorded no contra-research and development expense related to this Gates grant and during the three and nine months ended September 30, 2021, recorded $0 and $893,000, respectively, as contra-research and development expense related to this Gates grant. Department of Defense (DoD) In June 2020, the Company entered into an Other Transaction Authority for Prototype Agreement (the “OTA Agreement”) with the DoD to fund the Company’s efforts in developing the CELLECTRA ® 3PSP device and associated arrays to be used for delivery of INO-4800 against COVID-19. The total amount of funding provided to the Company under the OTA Agreement was $54.5 million. The Company determined that the OTA Agreement should be considered under Subtopic 958-605, Not-for-Profit Entities Revenue Recognition , which is outside the scope of Topic 606, as the government agency granting the Company funds is not receiving reciprocal value for their contributions. The Company recorded contra-research development expense on the condensed consolidated statement of operations in the same period that the underlying expenses were incurred. Additionally, in June 2020, the Company was awarded a fixed-price contract (the “Procurement Contract”) from the DoD for the purchase of the Company’s intradermal CELLECTRA ® 2000 device and accessories. The total purchase price under the Procurement Contract was $16.8 million. The Company determined that the Procurement Contract fell under the scope of ASC Topic 606 as the contract was with a customer and the Company was able to satisfy its obligations under the arrangement. Performance obligations under the Procurement Contract consisted of the delivery of a specified number of CELLECTRA ® 2000 devices and accessories. The total transaction price was allocated to the individual performance obligations based on the determined standalone selling price for the devices and accessories. In 2021, the DoD announced that they would discontinue funding for the Phase 3 segment of the Company's clinical trials for INO-4800 and in January 2022, the total purchase price under the Procurement Contract was reduced to $10.7 million. During the three months ended September 30, 2022, all performance obligations under the Procurement Contract were satisfied. During the three and nine months ended September 30, 2022, the Company recorded revenue of $9.0 million and $9.6 million, respectively, under the Procurement Contract. For the three and nine months ended September 30, 2021, the Company recorded no revenue from the Procurement Contract. During the three and nine months ended September 30, 2022, the Company recorded $0 and $6.1 million, respectively, as contra-research and development expense related to the OTA Agreement. During the three and nine months ended September 30, 2021, the Company recorded $2.4 million and $23.6 million , respectively, as contra-research and development expense related to the OTA Agreement. As of September 30, 2022 and December 31, 2021, the Company had an accounts r

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company uses an estimated annual effective tax rate, which is based on expected annual income, statutory tax rates and tax planning opportunities available in the various jurisdictions in which the Company operates, to determine its quarterly provision for income taxes. Certain significant or unusual items are separately recognized in the quarter in which they occur and can be a source of variability in the effective tax rates from quarter to quarter. Due to the adoption of ASU 2019-12 which removes the exception under ASC 740-20-45-7 to consider all sources of income in order to determine the tax benefit resulting from a loss from continuing operations, ASC 740-20-45-7 no longer applies. For the nine months ended September 30, 2022 and 2021, the Company did not record any income tax provision/(benefit) due to the Company’s history of net operating losses generated and the maintenance of a full valuation allowance against its net deferred tax assets.

Geneos Therapeutics, Inc.

Geneos Therapeutics, Inc.	9 Months Ended
	Sep. 30, 2022
Noncontrolling Interest [Abstract]
Geneos Therapeutics, Inc.	Geneos Therapeutics, Inc. In 2016, the Company formed Geneos to develop and commercialize neoantigen-based personalized cancer therapies. Geneos was considered a variable interest entity (VIE) for which the Company was the primary beneficiary. In 2019, Geneos completed the initial closing of a Series A preferred stock financing. The Company invested $1.2 million in the Series A preferred stock financing, which was led by an outside investor. Following this transaction, the Company held 61% of the outstanding equity, on an as-converted to common stock basis, of Geneos and continued to consolidate its investment in Geneos under ASC 810, Consolidation . In January 2020, Geneos completed the second closing of the Series A preferred stock financing, in which the Company invested $800,000. Following this transaction, the Company held 52% of the outstanding equity, on an as-converted to common stock basis, of Geneos and continued to consolidate its investment in Geneos. In June 2020, Geneos closed an additional Series A preferred stock financing round, in which the Company invested $800,000. Following this transaction, the Company owned 47% of the outstanding equity of Geneos on an as-converted to common stock basis. This transaction triggered a VIE reconsideration, as the Company no longer held a controlling financial interest. Based on the Company’s assessment, Geneos continued to be a VIE as it did not have sufficient equity at risk to finance its activities without additional subordinated financial support. However, the Company was not the primary beneficiary of Geneos, as it did not have the power to direct the activities that most significantly impact Geneos’ economic performance. Accordingly, the Company deconsolidated its investment in Geneos as of June 1, 2020, resulting in a gain of $4.1 million, of which $2.4 million related to the remeasurement of the retained noncontrolling interest investment to fair value. The Company applies the equity method to investments in common stock and to other investments in entities that have risk and reward characteristics that are substantially similar to an investment in the investee’s common stock. Since the Company’s Series A preferred stock investment in Geneos has a substantive liquidation preference, it is not substantially similar to the Company’s common stock investment and will therefore be recorded as an equity security under ASC 321. Following the deconsolidation, the Company accounts for its common stock investment in Geneos, in which the Company lacks control but does have the ability to exercise significant influence over operating and financial policies, using the equity method. Generally, the ability to exercise significant influence is presumed when the investor possesses more than 20% of the voting interests of the investee. This presumption may be overcome based on specific facts and circumstances that demonstrate that the ability to exercise significant influence is restricted. In applying the equity method, the Company records the investment at cost unless the initial recognition is the result of the deconsolidation of a subsidiary, in which case it is recorded at fair value. The Company's proportionate share of net loss of Geneos is recorded in equity in net earnings of Geneos in the Company's condensed consolidated statements of operations. The Company's equity method investments are reviewed for indicators of impairment at each reporting period and are written down to fair value if there is evidence of a loss in value that is other-than-temporary. Any difference between the carrying amount of the Company’s investment and the amount of underlying equity in Geneos’ net assets is amortized into income or expense accordingly. There were no basis differences identified as of the deconsolidation date that would need to be amortized. Upon deconsolidation, the Company recorded its Series A preferred stock investment at fair value based on the per share price paid by third party investors in connection with the preferred stock financing on June 1, 2020. The Company has determined that its Series A preferred stock investment in Geneos does not have a readily determinable fair value and has therefore elected the measurement alternative in ASC 321 to subsequently record the investment at cost, less any impairments, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer. When fair value becomes determinable, from observable price changes in orderly transactions, the Company’s investment will be marked to fair value. There have been no observable price changes or impairments identified since the deconsolidation date. In November 2020, Geneos completed the closing of a Series A-1 preferred stock financing. The Company invested $1.4 million in the Series A-1 preferred stock financing, which was led by outside investors. The closing date of this transaction was determined to be a VIE reconsideration event; based on the Company’s assessment, Geneos continued to be a VIE as it did not have sufficient equity at risk to finance its activities without additional subordinated financial support. The Company continued to not be the primary beneficiary of Geneos, as it did not have the power to direct the activities that most significantly impact Geneos’s economic performance and should not consolidate Geneos. Following this transaction, the Company held approximately 36% of the outstanding equity, on an as-converted to common stock basis. Accordingly, the Company continued to account for its common stock investment in Geneos as an equity method investment under ASC 323 and its preferred stock investments as equity securities under ASC 321. The Company’s share of net losses of Geneos for the three months ended March 31, 2021 was $1.5 million; however, only $434,000 was recorded, reducing the Company's total investment in Geneos to $0. Of the total amount, $819,000 has been allocated to the equity method investment, thereby reducing the balance to $0 as of March 31, 2021. The remaining $4.2 million loss has been allocated to the Company’s Series A and Series A-1 preferred stock investment in Geneos, on a ratable basis, thereby reducing the balance to $0 as of March 31, 2021. The Company will not reduce its investment below $0 and will not record its share of further net losses of Geneos as the Company has no obligation to fund Geneos. In February 2021, Geneos completed a second closing of the Series A-1 preferred stock financing, in which the Company did not participate. Following this transaction, the Company held approximately 35% of the outstanding equity, on an as-converted to common stock basis. In March 2022, Geneos completed the closing of a Series A-2 preferred stock financing. The Company invested $2.0 million in the Series A-2 preferred stock financing, which was led by outside investors. The closing date of this transaction was determined to be a VIE reconsideration event; based on the Company’s assessment, Geneos continues to be a VIE as it does not have sufficient equity at risk to finance its activities without additional subordinated financial support. The Company continues to not be the primary beneficiary of Geneos, as it does not have the power to direct the activities that most significantly impact Geneos’s economic performance and should not consolidate Geneos. Following this transaction, the Company held approximately 24% of the outstanding equity, on an as-converted to common stock basis. Accordingly, the Company continues to account for its common stock investment in Geneos as an equity method investment under ASC 323 and its preferred stock investments as equity securities under ASC 321. The fair value of Geneos’s Series A-2 preferred stock was based on the per share price paid by third-party investors in connection with the closing on March 21, 2022. The Company has concluded that its Series A-2 preferred stock investment is a similar financial instrument as its Series A-1 preferred stock, and therefore remeasured the carrying value of the Series A-1 preferred stock investment at the Series A-2 preferred stock price, resulting in a gain on remeasurement of $165,000. The Company recorded its current and accumulated share of net losses of Geneos of $2.2 million, which was allocated to the Series A-1 and Series A-2 preferred stock investment in Geneos, thereby reducing the balance to $0 as of March 31, 2022 as shown in the table below: Investment in Geneos Series A-2 preferred stock $ 1,999,998 Remeasurement of Geneos Series A-1 preferred stock 165,215 Share in current and accumulated net loss of Geneos for the three months ended March 31, 2022 (2,165,213) Investment in Geneos as of March 31, 2022 $ — The Company continues to exclusively license its SynCon ® immunotherapy and CELLECTRA ® technology platform to Geneos to be used in the field of personalized, neoantigen-based therapy for cancer. The license agreement provides for potential royalty payments to the Company in the event that Geneos commercializes any products using the licensed technology. The Company is not obligated to use any of its assets to fund the future operations of Geneos. The Company's Chief Scientific Officer Dr. Laurent Humeau is on the Board of Directors of Geneos. The Company's director Dr. David B. Weiner is the Chairman of the Scientific Advisory Board of Geneos.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent EventsOn October 27, 2022, the Company announced that it has discontinued its internally funded efforts to develop INO-4800 as a COVID-19 heterologous booster vaccine. The decision was based on the Company's assessment of the current global demand for COVID-19 vaccines, changes in regulatory timelines and requirements, diminishing government financial support, and the overall growing uncertainty related to opportunities for heterologous booster vaccines. The Company will continue to participate in the World Health Organization’s Solidarity Trial Vaccines, which is an international, multi-center, multi-vaccine, adaptive, shared placebo, event-driven, individually randomized controlled clinical trial evaluating the efficacy and safety of potential COVID-19 vaccines. The Company will also continue preclinical work on a pan-COVID-19 vaccine candidate. In addition, as described in Note 15 above, the Company's collaborator, Advaccine, will continue to develop INO-4800 as a COVID-19 heterologous booster vaccine in Greater China with its own resources.

Basis of Presentation, Liquid_2

Basis of Presentation, Liquidity and Risks and Uncertainties (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Inovio have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) as contained in the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") for interim financial information and with instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The condensed consolidated balance sheet as of September 30, 2022, the condensed consolidated statements of operations, the condensed consolidated statements of comprehensive loss and the condensed consolidated statements of stockholders' equity for the three and nine months ended September 30, 2022 and 2021 and the condensed consolidated statements of cash flows for the nine months ended September 30, 2022 and 2021 are unaudited, but include all adjustments (consisting of normal recurring adjustments) that the Company considers necessary for a fair presentation of the financial position, results of operations, cash flows and changes in stockholders' equity for the periods presented. The results of operations for the three and nine months ended September 30, 2022 shown herein are not necessarily indicative of the results that may be expected for the year ending December 31, 2022, or for any other period. These unaudited financial statements, and notes thereto, should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2021, included in the Company's Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on March 1, 2022. The balance sheet at December 31, 2021 has been derived from the audited financial statements at that date, but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These unaudited condensed consolidated financial statements include the accounts of Inovio Pharmaceuticals, Inc. and its subsidiary. As of September 30, 2022 and December 31, 2021, the Company consolidated its wholly-owned subsidiary Inovio Asia LLC. All intercompany accounts and transactions were eliminated upon consolidation. Liquidity The Company incurred a net loss attributable to common stockholders of $37.8 million and $225.4 million for the three and nine months ended September 30, 2022, respectively. The Company had working capital of $255.3 million and an accumulated deficit of $1.4 billion as of September 30, 2022. The Company has incurred losses in each year since its inception and expects to continue to incur significant expenses and operating losses for the foreseeable future in connection with the research and preclinical and clinical development of its product candidates. The Company’s cash, cash equivalents and short-term investments of $281.9 million as of September 30, 2022 are sufficient to support the Company's planned operations for a period of at least 12 months from the date of issuance of these financial statements. In order to continue to fund future research and development activit ies, the Company will need to seek additional capital. This may occur through strategic alliance and licensing arrangements, grant agreements and/or future public or private debt or equity financings including At-the-Market Equity Offering Sales Agreements (“Sales Agreements”). The Company has a history of conducting debt and equity financings, including the receipt of net proceeds of $76.3 million and $47.7 million under a Sales Agreement during the nine months ended September 30, 2022 and year ended December 31, 2021 , respectively, and $162.1 million from a January 2021 underwritten public offering of common stock . However, sufficient funding may not be available in the future, or if available, may be on terms that significantly dilute or otherwise adversely affect the rights of existing stockholders. If adequate funds are not available, the Company may need to delay, reduce the scope of or put on hold one or more of its clinical and/or preclinical programs. The Company’s ability to continue its operations is dependent upon its ability to obtain additional capital in the future and achieve profitable operations. The Company expects to continue to rely on outside sources of financing to meet its capital needs and the Company may never achieve positive cash flow. These condensed consolidated financial statements do not include any adjustments to the specific amounts and classifications of assets and liabilities, which might be necessary should Inovio be unable to continue as a going concern. The Company's condensed consolidated financial statements as of and for the three and nine months ended September 30, 2022 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business for the foreseeable future. The Company has evaluated subsequent events after the balance sheet date through the date it issued these condensed consolidated financial statements.
Collaboration Agreements and Revenue Recognition	Collaboration Agreements and Revenue Recognition The Company assesses whether its collaboration agreements are subject to Accounting Standards Codification ("ASC") Topic 808: Collaborative Arrangements (“Topic 808”) based on whether they involve joint operating activities and whether both parties have active participation in the arrangement and are exposed to significant risks and rewards. To the extent that the arrangement falls within the scope of Topic 808 and the Company concludes that its collaboration partner is not a customer, the Company presents such payments as a reduction of research and development expense. If payments from the collaboration partner to the Company represent consideration from a customer, then the Company accounts for those payments within the scope of Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (“Topic 606”). The Company enters into collaborative arrangements with partners that typically include payment of one or more of the following: (i) license fees; (ii) product supply services; (iii) milestone payments related to the achievement of developmental, regulatory, or commercial goals; and (iv) royalties on net sales of licensed products. At contract inception, the Company assesses the goods or services agreed upon within each contract and assess whether each good or service is distinct and determine those that are performance obligations. The Company then recognizes as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. As part of the accounting for these arrangements, the Company must develop estimates and assumptions that require judgment of management to determine the underlying stand-alone selling price for each performance obligation which determines how the transaction price is allocated among the performance obligation. The standalone selling price may include items such as forecasted revenues, development timelines, discount rates and probabilities of technical and regulatory success. The Company evaluates each performance obligation to determine if it can be satisfied at a point in time or over time. In addition, variable consideration must be evaluated to determine if it is constrained and, therefore, excluded from the transaction price. Differences in the allocation of the transaction price between delivered and undelivered performance obligations can impact the timing of revenue recognition but do not change the total revenue recognized under any agreement. For collaboration arrangements that include license fees, the Company recognizes revenues from non-refundable, upfront fees allocated to the license when the license is transferred to the licensee and the licensee is able to use and benefit from the license. For licenses that are bundled with other promises, the Company utilizes judgment to assess the nature of the combined performance obligation to determine whether the combined performance obligation is satisfied over time or at a point in time and, if over time, the appropriate method of measuring progress for purposes of recognizing revenue. The Company evaluates the measure of progress each reporting period and, if necessary, adjusts the measure of performance and related revenue recognition. For collaboration arrangements that include milestone payments (variable consideration), the Company evaluates whether the milestones are considered probable of being reached and estimates the amount to be included in the transaction price using the most likely amount method. If it is probable that a significant revenue reversal would not occur, the associated milestone value is included in the transaction price. This assessment is based on the Company’s past experience with its collaboration partner, market insight and partner communication. Milestone payments that are not within the Company’s or the collaboration partner’s control, such as regulatory approvals, are generally not considered probable of being achieved until those approvals are received. At the end of each subsequent reporting period, the Company re-evaluates the probability of achieving such milestones and any related constraint, and if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect license, collaboration or other revenues and earnings in the period of adjustment and could be material. For collaboration arrangements that include sales-based royalties, including milestone payments based on the level of sales, and for which the license is deemed to be the predominant item to which the royalties relate, the Company recognizes revenue in the period the underlying sales occur. To date, the Company has not recognized any royalty revenue resulting from any of its collaborative arrangements.
Research and Development Expenses - Clinical Trial Accruals	Research and Development Expenses - Clinical Trial Accruals The Company's activities have largely consisted of research and development efforts related to developing its proprietary smart device technology and DNA medicine candidates. For clinical trial expenses, judgements used in estimating accruals rely on estimates of total costs incurred based on participant enrollment, completion of studies and other events. Accrued clinical trial costs are subject to revisions as trials progress. Revisions are charged to expense in the period in which the facts that give rise to the revision become known. Historically, revisions have not resulted in material changes to research and development expense; however a modification in the protocol of a clinical trial or cancellation of a trial could result in a charge to the Company's results of operations.
Impact of Recently Issued Accounting Standards	The recent accounting pronouncements below may have a significant effect on the Company's financial statements. Recent accounting pronouncements that are not anticipated to have an impact on or are unrelated to the Company's financial condition, results of operations, or related disclosures are not discussed. Accounting Standards Recently Adopted ASU No. 2020-06. In August 2020, the FASB issued ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”), which simplifies the guidance on an issuer’s accounting for convertible instruments and contracts in its own equity. ASU 2020-06 is effective for public entities for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years. The Company adopted ASU 2020-06 as of January 1, 2022 on a modified retrospective basis and recorded a net reduction in accumulated deficit of $1.8 million, a decrease in additional paid-in capital of $3.3 million, and an increase in convertible senior notes of $1.5 million to reflect the impact of the accounting change. The Company derecognized the related deferred tax liabilities of $1.5 million with a corresponding adjustment to the valuation allowance, resulting in no net impact to the cumulative adjustment to retained earnings (see Note 9, "Convertible Debt").

Short-term Investments and Fa_2

Short-term Investments and Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Summary of Investments	The following is a summary of available-for-sale securities as of September 30, 2022 and December 31, 2021: As of September 30, 2022 Contractual Cost Gross Unrealized Gross Unrealized Fair Market Value Mutual funds --- $ 148,919,794 $ — $ (12,168,368) $ 136,751,426 U.S. treasury securities Less than 1 119,296,713 512 (229,625) 119,067,600 Certificates of deposit Less than 1 2,977,223 14,156 (325) 2,991,054 U.S. agency mortgage-backed securities * 1,451,344 — (366,526) 1,084,818 $ 272,645,074 $ 14,668 $ (12,764,844) $ 259,894,898 As of December 31, 2021 Contractual Cost Gross Unrealized Gross Unrealized Fair Market Value Mutual funds --- $ 192,966,772 $ 87,069 $ (1,614,411) $ 191,439,430 U.S. treasury securities Less than 1 94,193,441 — (9,921) 94,183,520 Commercial paper Less than 1 39,967,853 — — 39,967,853 Certificates of deposit Less than 1 2,976,210 15,618 (338) 2,991,490 U.S. agency mortgage-backed securities * 1,608,137 4,508 (23,998) 1,588,647 $ 331,712,413 $ 107,195 $ (1,648,668) $ 330,170,940 *No single maturity date.
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table presents the Company’s assets that were measured at fair value on a recurring basis, determined using the following inputs as of September 30, 2022: Fair Value Measurements at September 30, 2022 Total Quoted Prices Significant Significant Short-term investments Mutual funds $ 136,751,426 $ 136,751,426 $ — $ — U.S. treasury securities 119,067,600 119,067,600 — — Certificates of deposit 2,991,054 — 2,991,054 — U.S. agency mortgage-backed securities 1,084,818 — 1,084,818 — Total short-term investments 259,894,898 255,819,026 4,075,872 — Investment in affiliated entity 2,129,992 2,129,992 — — Total assets measured at fair value $ 262,024,890 $ 257,949,018 $ 4,075,872 $ — The following table presents the Company’s assets that were measured at fair value on a recurring basis, determined using the following inputs as of December 31, 2021: Fair Value Measurements at December 31, 2021 Total Quoted Prices Significant Significant Short-term investments Mutual funds $ 191,439,430 $ 191,439,430 $ — $ — U.S. treasury securities 94,183,520 94,183,520 — — Commercial paper 39,967,853 — 39,967,853 — Certificates of deposit 2,991,490 — 2,991,490 — U.S. agency mortgage-backed securities 1,588,647 — 1,588,647 — Total short-term investments 330,170,940 285,622,950 44,547,990 — Investment in affiliated entity 3,906,796 3,906,796 — — Total assets measured at fair value $ 334,077,736 $ 289,529,746 $ 44,547,990 $ —

Certain Balance Sheet Items (Ta

Certain Balance Sheet Items (Tables)	9 Months Ended
	Sep. 30, 2022
Certain Balance Sheet Items [Abstract]
Schedule Of Prepaid Expenses And Other Current Assets	Prepaid and other current assets consisted of the following: September 30, 2022 December 31, 2021 Insurance recovery (a) $ 30,000,000 $ — Prepaid manufacturing expenses 17,844,465 27,474,159 Other prepaid expenses 10,126,514 11,362,832 Total prepaid and other current assets $ 57,970,979 $ 38,836,991
Schedule of Accounts Payable and Accrued Liabilities	Accounts payable and accrued expenses consisted of the following: September 30, 2022 December 31, 2021 Trade accounts payable $ 12,633,371 $ 27,424,743 Accrued compensation 13,950,832 16,112,912 Accrued litigation settlement (a) 44,000,000 — Other accrued expenses 3,563,589 4,106,875 Total accounts payable and accrued expenses $ 74,147,792 $ 47,644,530 (a) In July 2022, the Company entered into a memorandum of understanding for the proposed settlement of the ongoing class action litigation described in this report under “Legal Proceedings.” The proposed settlement consists of $30.0 million in cash and $14.0 million in shares of the Company's common stock to settle all outstanding claims. As of September 30, 2022, the Company's insurance carriers have paid the cash component of the proposed settlement, which amounts are being held in escrow. The Company's insurance carriers have paid $252,000 of other expenses on behalf of the Company, which amounts will be offset against the insurers' cash commitment as part of the settlement.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Summary of Intangible Assets by Major Asset Class	The following sets forth the goodwill and intangible assets by major asset class: September 30, 2022 December 31, 2021 Weighted Average Useful Gross Accumulated Net Book Gross Accumulated Net Book Indefinite lived: Goodwill $ 10,513,371 $ — $ 10,513,371 $ 10,513,371 $ — $ 10,513,371 Definite lived: Licenses 10 1,323,761 (1,323,761) — 1,323,761 (1,305,600) 18,161 Bioject(a) 12 5,100,000 (2,925,556) 2,174,444 5,100,000 (2,735,556) 2,364,444 Other(b) 18 4,050,000 (3,975,000) 75,000 4,050,000 (3,806,250) 243,750 Total intangible assets 11 10,473,761 (8,224,317) 2,249,444 10,473,761 (7,847,406) 2,626,355 Total goodwill and intangible assets $ 20,987,132 $ (8,224,317) $ 12,762,815 $ 20,987,132 $ (7,847,406) $ 13,139,726 (a) Bioject intangible assets represent the estimated fair value of developed technology and intellectual property which were recorded from an asset acquisition.

Convertible Debt (Tables)

Convertible Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Convertible Debt	The balance of the Notes at September 30, 2022 was as follows: Original principal amount $ 78,500,000 Principal amount converted into common shares (62,085,000) Unamortized debt issuance cost (202,563) Accrued interest 88,915 Net carrying amount $ 16,301,352
Schedule of Maturities of Long-term Debt	As of September 30, 2022, future minimum payments due under the Notes, representing contractual amounts due, including interest based on the fixed rate of 6.5% per annum, were as follows: 2022 $ — 2023 1,067,000 2024 16,948,000 Total $ 18,015,000

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2022
Stockholders' Equity Note [Abstract]
Schedule of Summary of Common and Preferred Stock Authorized, Issued and Outstanding	The following is a summary of the Company's authorized and issued common and preferred stock as of September 30, 2022 and December 31, 2021: Outstanding as of Authorized Issued September 30, 2022 December 31, 2021 Common Stock, par value $0.001 per share 600,000,000 249,485,264 249,485,264 217,382,887 Series C Preferred Stock, par value $0.001 per share 1,091 1,091 9 9

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table summarizes potential shares of common stock that were excluded from the diluted net loss per share calculation because of their anti-dilutive effect: Three and Nine Months Ended September 30, 2022 2021 Options to purchase common stock 13,381,977 10,462,252 Service-based restricted stock units 2,643,840 2,446,102 Performance-based restricted stock units 111,941 663,353 Convertible preferred stock 3,309 3,309 Convertible notes 3,049,980 3,049,980 Total 19,191,047 16,624,996

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Weighted Average Assumptions	The weighted average assumptions used in the Black-Scholes model for option grants to employees and directors are presented below: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Risk-free interest rate 3.21% 0.90% 2.05% 0.90% Expected volatility 97% 94% 94% 93% Expected life in years 5.6 5.7 5.7 5.8 Dividend yield — — — —

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	As of September 30, 2022, the maturities of the Company's operating lease liabilities were as follows: Remainder of 2022 $ 1,031,000 2023 4,089,000 2024 3,050,000 2025 3,063,000 2026 3,139,000 Thereafter 6,749,000 Total remaining lease payments 21,121,000 Less: present value adjustment (4,988,000) Total operating lease liabilities 16,133,000 Less: current portion (2,821,000) Long-term operating lease liabilities $ 13,312,000 Weighted-average remaining lease term 6.1 years Weighted-average discount rate 8.6%

Geneos Therapeutics, Inc. (Tabl

Geneos Therapeutics, Inc. (Tables)	9 Months Ended
	Sep. 30, 2022
Noncontrolling Interest [Abstract]
Schedule of Equity Method Investments	The Company recorded its current and accumulated share of net losses of Geneos of $2.2 million, which was allocated to the Series A-1 and Series A-2 preferred stock investment in Geneos, thereby reducing the balance to $0 as of March 31, 2022 as shown in the table below: Investment in Geneos Series A-2 preferred stock $ 1,999,998 Remeasurement of Geneos Series A-1 preferred stock 165,215 Share in current and accumulated net loss of Geneos for the three months ended March 31, 2022 (2,165,213) Investment in Geneos as of March 31, 2022 $ —

Basis of Presentation, Liquid_3

Basis of Presentation, Liquidity and Risks and Uncertainties (Details) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss	$ 37,783,896	$ 108,497,311	$ 79,073,719	$ 60,169,041	$ 82,139,958	$ 54,402,131	$ 225,354,926	$ 196,711,130
Working capital	255,300,000						255,300,000
Accumulated deficit	1,433,384,645						1,433,384,645		$ 1,209,855,522
Cash, cash equivalents, and short-term investments	$ 281,900,000						281,900,000
Proceeds from issuance of stock							76,287,314	$ 162,105,030
Common stock | Sales Agreements
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Proceeds from issuance of stock									$ 47,700,000
Common stock | Underwritten Public Offering
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Proceeds from issuance of stock							$ 162,100,000

Impact of Recently Issued Acc_2

Impact of Recently Issued Accounting Standards (Details) - USD ($)	Sep. 30, 2022	Jan. 01, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated deficit	$ (1,433,384,645)		$ (1,209,855,522)
Additional paid-in capital	(1,700,717,489)		(1,609,589,797)
Convertible senior notes	16,301,352		14,959,647
Deferred tax liabilities	32,046		$ 32,046
Accounting Standards Update 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated deficit		$ 1,800,000
Additional paid-in capital		3,300,000
Convertible senior notes		$ 1,500,000
Deferred tax liabilities	$ 1,500,000

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue from collaborative arrangements and other contracts	$ 9,154,133	$ 291,698	$ 10,137,602	$ 935,643
Revenue recognized from deferred revenue	0		14,000
Department of Defense
Disaggregation of Revenue [Line Items]
Revenue from collaborative arrangements and other contracts	9,000,000		9,600,000
Other Counterparty
Disaggregation of Revenue [Line Items]
Revenue from collaborative arrangements and other contracts	163,000		507,000
Revenue under collaborative research and development arrangements with affiliated entities
Disaggregation of Revenue [Line Items]
Revenue from collaborative arrangements and other contracts	$ 7,000	$ 95,000	$ 22,000	$ 220,000

Short-term Investments and Fa_3

Short-term Investments and Fair Value Measurements - Summary of Available-for-sale Securities (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Debt Securities, Available-for-sale [Abstract]
Cost	$ 272,645,074	$ 331,712,413
Gross Unrealized Gains	14,668	107,195
Gross Unrealized Losses	(12,764,844)	(1,648,668)
Fair Market Value	259,894,898	330,170,940
Mutual funds
Debt Securities, Available-for-sale [Abstract]
Cost	148,919,794	192,966,772
Gross Unrealized Gains	0	87,069
Gross Unrealized Losses	(12,168,368)	(1,614,411)
Fair Market Value	$ 136,751,426	$ 191,439,430
U.S. treasury securities
Debt Securities, Available-for-sale [Line Items]
Contractual Maturity (in years)	1 year	1 year
Debt Securities, Available-for-sale [Abstract]
Cost	$ 119,296,713	$ 94,193,441
Gross Unrealized Gains	512	0
Gross Unrealized Losses	(229,625)	(9,921)
Fair Market Value	$ 119,067,600	$ 94,183,520
Commercial paper
Debt Securities, Available-for-sale [Line Items]
Contractual Maturity (in years)		1 year
Debt Securities, Available-for-sale [Abstract]
Cost		$ 39,967,853
Gross Unrealized Gains		0
Gross Unrealized Losses		0
Fair Market Value		$ 39,967,853
Certificates of deposit
Debt Securities, Available-for-sale [Line Items]
Contractual Maturity (in years)	1 year	1 year
Debt Securities, Available-for-sale [Abstract]
Cost	$ 2,977,223	$ 2,976,210
Gross Unrealized Gains	14,156	15,618
Gross Unrealized Losses	(325)	(338)
Fair Market Value	2,991,054	2,991,490
U.S. agency mortgage-backed securities
Debt Securities, Available-for-sale [Abstract]
Cost	1,451,344	1,608,137
Gross Unrealized Gains	0	4,508
Gross Unrealized Losses	(366,526)	(23,998)
Fair Market Value	$ 1,084,818	$ 1,588,647

Short-term Investments and Fa_4

Short-term Investments and Fair Value Measurements - Narrative (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($) position shares	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) position shares	Sep. 30, 2021 USD ($)
Debt Securities, Available-for-sale [Line Items]
Realized gain on investments	$ 1,000	$ 22,000	$ 21,000	$ 380,000
Realized loss on investments	945,000	58,000	1,300,000	262,000
Unrealized loss	1,800,000	455,000	10,600,000	1,200,000
Net unrealized loss on available-for-sale equity securities	$ (1,833,284)	$ (455,299)	$ (10,641,026)	$ (1,166,764)
Number of securities in a gross unrealized loss position | position	33		33
Number of securities in a gross unrealized loss position for more than twelve months | position	16		16
Unrealized loss			$ 5,800,000
Level 1 | Common stock
Debt Securities, Available-for-sale [Line Items]
Investment owned (in shares) | shares	597,808		597,808

Short-term Investments and Fa_5

Short-term Investments and Fair Value Measurements - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale	$ 259,894,898	$ 330,170,940
Mutual funds
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale	136,751,426	191,439,430
Commercial paper
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale		39,967,853
Certificates of deposit
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale	2,991,054	2,991,490
U.S. agency mortgage-backed securities
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale	1,084,818	1,588,647
Fair Value, Measurements, Recurring
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale	259,894,898	330,170,940
Investment in affiliated entity	2,129,992	3,906,796
Total assets measured at fair value	262,024,890	334,077,736
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1)
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale	255,819,026	285,622,950
Investment in affiliated entity	2,129,992	3,906,796
Total assets measured at fair value	257,949,018	289,529,746
Fair Value, Measurements, Recurring | Significant Other Unobservable Inputs (Level 2)
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale	4,075,872	44,547,990
Investment in affiliated entity	0	0
Total assets measured at fair value	4,075,872	44,547,990
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3)
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale	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
Debt securities, available for sale	136,751,426	191,439,430
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
Debt securities, available for sale	136,751,426	191,439,430
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
Debt securities, available for sale	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
Debt securities, available for sale	0	0
Fair Value, Measurements, Recurring | U.S. treasury securities
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale	119,067,600	94,183,520
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
Debt securities, available for sale	119,067,600	94,183,520
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
Debt securities, available for sale	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
Debt securities, available for sale	0	0
Fair Value, Measurements, Recurring | Commercial paper
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale		39,967,853
Fair Value, Measurements, Recurring | Commercial paper | Quoted Prices in Active Markets (Level 1)
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale		0
Fair Value, Measurements, Recurring | Commercial paper | Significant Other Unobservable Inputs (Level 2)
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale		39,967,853
Fair Value, Measurements, Recurring | Commercial paper | Significant Unobservable Inputs (Level 3)
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale		0
Fair Value, Measurements, Recurring | Certificates of deposit
Financial assets and liabilities that are measured at fair value on recurring basis
Debt securities, available for sale	2,991,054	2,991,490
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
Debt securities, available for sale	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
Debt securities, available for sale	2,991,054	2,991,490
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
Debt securities, available for sale	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
Debt securities, available for sale	1,084,818	1,588,647
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
Debt securities, available for sale	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
Debt securities, available for sale	1,084,818	1,588,647
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
Debt securities, available for sale	$ 0	$ 0

Certain Balance Sheet Items - P

Certain Balance Sheet Items - Prepaid and Other Current Assets (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Certain Balance Sheet Items [Abstract]
Insurance recovery	$ 30,000,000	$ 0
Prepaid manufacturing expenses	17,844,465	27,474,159
Other prepaid expenses	10,126,514	11,362,832
Total prepaid and other current assets	$ 57,970,979	$ 38,836,991

Certain Balance Sheet Items - A

Certain Balance Sheet Items - Accounts Payable and Accrued Expenses (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Jul. 31, 2022	Dec. 31, 2021	Mar. 09, 2021
Accounts Payable and Accrued Expenses [Line Items]
Trade accounts payable	$ 12,633,371		$ 27,424,743
Accrued compensation	13,950,832		16,112,912
Accrued litigation settlement	44,000,000		0
Other accrued expenses	3,563,589		4,106,875
Total accounts payable and accrued expenses	74,147,792		$ 47,644,530
McDermid v. Inovio Pharmaceuticals, Inc. and J. Joseph Kim
Accounts Payable and Accrued Expenses [Line Items]
Estimate of cash settlement		$ 30,000,000		$ 30,000,000
Estimate of shares settlement		$ 14,000,000		$ 14,000,000
Amount paid to other party	$ 252,000

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Schedule Goodwill and Intangible Assets (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Indefinite lived:
Goodwill, gross	$ 10,513,371	$ 10,513,371
Goodwill, net book value	10,513,371	10,513,371
Definite lived:
Intangible assets, Gross	10,473,761	10,473,761
Intangible assets, Accumulated Amortization	(8,224,317)	(7,847,406)
Intangible assets, Net Book Value	2,249,444	2,626,355
Total goodwill and intangible assets, Gross	20,987,132	20,987,132
Total goodwill and intangible assets, Net Book Value	12,762,815	13,139,726
Licenses
Definite lived:
Intangible assets, Gross	1,323,761	1,323,761
Intangible assets, Accumulated Amortization	(1,323,761)	(1,305,600)
Intangible assets, Net Book Value	0	18,161
Bioject
Definite lived:
Intangible assets, Gross	5,100,000	5,100,000
Intangible assets, Accumulated Amortization	(2,925,556)	(2,735,556)
Intangible assets, Net Book Value	2,174,444	2,364,444
Other
Definite lived:
Intangible assets, Gross	4,050,000	4,050,000
Intangible assets, Accumulated Amortization	(3,975,000)	(3,806,250)
Intangible assets, Net Book Value	$ 75,000	$ 243,750
Weighted Average Useful Life (Yrs)
Definite lived:
Useful life (in years)	11 years
Weighted Average Useful Life (Yrs) | Licenses
Definite lived:
Useful life (in years)	10 years
Weighted Average Useful Life (Yrs) | Bioject
Definite lived:
Useful life (in years)	12 years
Weighted Average Useful Life (Yrs) | Other
Definite lived:
Useful life (in years)	18 years

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Aggregate amortization expense on intangible assets	$ 120,000	$ 127,000	$ 376,911	$ 393,644
Estimated aggregate amortization expense for remainder of 2022	120,000		120,000
Estimated aggregate amortization expense for 2023	272,000		272,000
Estimated aggregate amortization expense for 2024	253,000		253,000
Estimated aggregate amortization expense for 2025	253,000		253,000
Estimated aggregate amortization expense for 2026	253,000		253,000
Estimated aggregate amortization expense for 2027	1,100,000		1,100,000
Impairment	0	0	0	0
Goodwill, impairment loss	$ 0	$ 0	$ 0	$ 0

Convertible Debt - Narrative (D

Convertible Debt - Narrative (Details) $ / shares in Units, ₩ in Billions				3 Months Ended		9 Months Ended
	Mar. 17, 2021 USD ($) shares	Dec. 26, 2019 USD ($)	Mar. 01, 2019 USD ($) day $ / shares	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jan. 01, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 26, 2019 KRW (₩)
Debt Instrument [Line Items]
Accumulated deficit				$ (1,433,384,645)		$ (1,433,384,645)			$ (1,209,855,522)
Additional paid-in capital				(1,700,717,489)		(1,700,717,489)			(1,609,589,797)
Convertible senior notes				16,301,352		16,301,352			$ 14,959,647
Non-cash interest expense				313,488	$ 476,374	940,464	$ 1,456,134
Accounting Standards Update 2020-06
Debt Instrument [Line Items]
Accumulated deficit								$ 1,800,000
Additional paid-in capital								3,300,000
Convertible senior notes								$ 1,500,000
Convertible senior notes
Debt Instrument [Line Items]
Original principal amount				78,500,000		78,500,000
Unamortized debt issuance cost				202,563		202,563
Convertible Debt
Debt Instrument [Line Items]
Unamortized debt issuance cost				$ 2,200,000		$ 2,200,000
Convertible Debt | December 2019 Bonds
Debt Instrument [Line Items]
Original principal amount		$ 4,100,000								₩ 4.7
Stated interest rate		1%								1%
Proceeds from issuance of debt		$ 4,000,000
Debt instrument, effective interest rate					6.20%		6.20%
Non-cash interest expense							$ 50,000
Interest expense, contractual interest							9,000
Debt conversion, converted instrument, shares issued (in shares) | shares	1,009,450
Conversion of carrying value	$ 4,400,000
Convertible Debt | December 2019 Bonds | Initial Conversion Price
Debt Instrument [Line Items]
Debt instrument, convertible, conversion ratio		0.0002147766
Convertible Debt | Convertible senior notes
Debt Instrument [Line Items]
Original principal amount			$ 78,500,000
Stated interest rate			6.50%	6.50%		6.50%
Proceeds from issuance of debt			$ 75,700,000
Debt instrument, convertible, conversion ratio			0.1858045
Debt instrument, convertible conversion price (in dollars per share) | $ / shares			$ 5.38
Debt instrument, convertible, threshold percentage of stock price trigger			130%
Debt instrument, convertible, threshold trading days | day			20
Debt instrument, convertible, threshold consecutive trading days | day			30
Debt instrument, redemption price percentage			100%
Debt instrument, unamortized discount			$ 16,300,000
Debt instrument, effective interest rate				13.10%		13.10%
Unamortized debt issuance cost				$ 592,000		$ 592,000
Non-cash interest expense				313,000	$ 476,000	940,000	1,400,000
Interest expense, contractual interest				$ 267,000	$ 267,000	$ 800,000	$ 800,000

Convertible Debt - Balance of C

Convertible Debt - Balance of Convertible Bonds and Notes (Details) - Convertible senior notes	Sep. 30, 2022 USD ($)
Debt Instrument [Line Items]
Original principal amount	$ 78,500,000
Principal amount converted into common shares	(62,085,000)
Unamortized debt issuance cost	(202,563)
Accrued interest	88,915
Net carrying amount	$ 16,301,352

Convertible Debt - Schedule of

Convertible Debt - Schedule of Maturities (Details) - Convertible senior notes - USD ($)	Sep. 30, 2022	Mar. 01, 2019
Debt Instrument [Line Items]
Net carrying amount	$ 16,301,352
Convertible Debt
Debt Instrument [Line Items]
Stated interest rate	6.50%	6.50%
2022	$ 0
2023	1,067,000
2024	16,948,000
Net carrying amount	$ 18,015,000

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Authorized and Issued Common and Preferred Stock (Details) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Summary of common and preferred stock authorized, issued and outstanding
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares, authorized (in shares)	600,000,000
Common stock, shares, issued (in shares)	249,485,264
Common stock, shares, outstanding (in shares)	249,485,264	217,382,887
Series C Preferred Stock
Summary of common and preferred stock authorized, issued and outstanding
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	1,091
Preferred stock, shares issued (in shares)	1,091
Preferred stock, shares outstanding (in shares)	9	9

Stockholders' Equity - Narrativ

Stockholders' Equity - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions			9 Months Ended
	Nov. 09, 2021	Jan. 25, 2021	Sep. 30, 2022	Jun. 24, 2022	Jan. 01, 2022	May 13, 2016
2016 Incentive Plan
Class of Stock [Line Items]
Number of shares authorized (in shares)						22,000,000
Number of potential shares authorized for issuance under share based compensation plan (in shares)						2,000,000
Increase in number of shares authorized (in shares)					2,000,000
Number of shares available for grant (in shares)			2,780,167
Number of shares of unvested restricted stock units and options outstanding (in shares)			2,533,840
Common stock, other shares, outstanding (in shares)			11,100,459
Award vesting period (in years)			3 years
Maximum contractual term (in years)			10 years
2007 Incentive Plan
Class of Stock [Line Items]
Common stock, other shares, outstanding (in shares)			2,095,268
Award vesting period (in years)			3 years
Maximum contractual term (in years)			10 years
2022 Inducement Plan
Class of Stock [Line Items]
Number of shares authorized (in shares)				2,000,000
Number of shares available for grant (in shares)			1,703,750
Number of shares of unvested restricted stock units and options outstanding (in shares)			110,000
Common stock, other shares, outstanding (in shares)			186,250
Underwritten Public Offering | Common stock
Class of Stock [Line Items]
Number of shares issued in transaction (in shares)		20,355,000
Sale of stock, price per share (in dollars per share)		$ 8.50
Proceeds from sale of stock		$ 162.1
Common stock | Sales Agreement
Class of Stock [Line Items]
Maximum authorized amount	$ 300
Sale of stock, sales proceeds of any common stock, percentage	3%
Aggregate number of shares issued (in shares)			30,843,688
Stock sale agreement weighted average price (in dollars per share)			$ 2.51
Aggregate proceeds			$ 76.3
Remaining authorized amount			$ 174.1

Net Loss Per Share - Schedule o

Net Loss Per Share - Schedule of Anti-Dilutive Securities (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (in shares)	19,191,047	16,624,996	19,191,047	16,624,996
Options to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (in shares)	13,381,977	10,462,252	13,381,977	10,462,252
Service-based restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (in shares)	2,643,840	2,446,102	2,643,840	2,446,102
Performance-based restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (in shares)	111,941	663,353	111,941	663,353
Convertible preferred stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (in shares)	3,309	3,309	3,309	3,309
Convertible notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (in shares)	3,049,980	3,049,980	3,049,980	3,049,980

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - Stock Options - Employees and Directors	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]
Risk-free interest rate	3.21%	0.90%	2.05%	0.90%
Expected volatility	97%	94%	94%	93%
Expected life in years	5 years 7 months 6 days	5 years 8 months 12 days	5 years 8 months 12 days	5 years 9 months 18 days
Dividend yield	0%	0%	0%	0%

Stock-Based Compensation - Narr

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%
Settled in shares percentage			50%
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

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 30, 2016	Mar. 31, 2016	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Revenue from related parties			$ 9,154,133	$ 291,698	$ 10,137,602	$ 935,643
Collaborative agreement, amended amount							$ 13,600,000
Collaborative agreement, awarded exercised amount			3,300,000		3,300,000
Prepaid balance			$ 273,000		$ 273,000
Plumbline Life Sciences
Related Party Transaction [Line Items]
Investment owned (in shares)			597,808		597,808
Non-controlling interest			18.70%		18.70%
Revenue under collaborative research and development arrangements with affiliated entities
Related Party Transaction [Line Items]
Revenue from related parties			$ 7,000	95,000	$ 22,000	220,000
Director
Related Party Transaction [Line Items]
Accounts receivable			7,500,000		7,500,000		2,600,000
Expenses to reimburse		$ 3,100,000					1,900,000
Term		5 years
Awarded amount	$ 6,100,000
Contra-research and development expense			824,000	1,500,000	6,300,000	2,100,000
Operating expenses related to affiliated entity			474,000	$ 914,000	1,400,000	$ 2,500,000
Accounts payable/accrued liabilities			1,600,000		1,600,000		548,000
Deferred grant funding, from affiliate			116,000		116,000
The Wistar Institute
Related Party Transaction [Line Items]
Awarded amount								$ 10,700,000
Awarded option amount					6,000,000
Plumbline Life Sciences
Related Party Transaction [Line Items]
Accounts receivable			$ 47,000		$ 47,000		$ 25,000

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2019 ft² agreement	Sep. 30, 2022 USD ($) ft²	Sep. 30, 2021 USD ($)	Jul. 31, 2022 USD ($)	Mar. 09, 2021 USD ($)
Lessee, Lease, Description [Line Items]
Lease cost	$ 858	$ 852		$ 2,500	$ 2,500
Number of agreements | agreement			2
McDermid v. Inovio Pharmaceuticals, Inc. and J. Joseph Kim
Lessee, Lease, Description [Line Items]
Estimate of cash settlement						$ 30,000	$ 30,000
Estimate of shares settlement						$ 14,000	$ 14,000
Minimum
Lessee, Lease, Description [Line Items]
Operating lease, remaining lease term	1 year 2 months 12 days			1 year 2 months 12 days
Maximum
Lessee, Lease, Description [Line Items]
Operating lease, remaining lease term	7 years 3 months 18 days			7 years 3 months 18 days
San Diego, California
Lessee, Lease, Description [Line Items]
Area leased (in square feet) | ft²				82,200
Plymouth Meeting, Pennsylvania
Lessee, Lease, Description [Line Items]
Area leased (in square feet) | ft²			13,500	57,360

Commitments and Contingencies_2

Commitments and Contingencies - Summary of Future Minimum Lease Payments (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2022	$ 1,031,000
2023	4,089,000
2024	3,050,000
2025	3,063,000
2026	3,139,000
Thereafter	6,749,000
Total remaining lease payments	21,121,000
Less: present value adjustment	(4,988,000)
Total operating lease liabilities	16,133,000
Less: current portion	(2,820,862)	$ (2,603,956)
Long-term operating lease liabilities	$ 13,312,383	$ 15,459,559
Weighted-average remaining lease term	6 years 1 month 6 days
Weighted-average discount rate	8.60%

Collaborative Agreements (Detai

Collaborative Agreements (Details) - USD ($)	1 Months Ended									3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 31, 2022	Jan. 31, 2021	Jun. 30, 2020	Apr. 30, 2020	Mar. 31, 2020	Jan. 31, 2020	Aug. 30, 2019	Oct. 31, 2018	Apr. 30, 2018	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenues										$ 9,154,133	$ 291,698	$ 10,137,602	$ 935,643
Grant funding liability										2,709,953		$ 2,709,953			$ 4,559,721
Advaccine | Collaborative Arrangement, Product
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Upfront payment received		$ 3,000,000
Additional revenue to be achieved		200,000,000
Collaboration agreement, payment earned		$ 2,000,000
Royalty period												10 years
Annual maintenance fee												$ 1,500,000
Annual maintenance period												5 years
Agreement, number of days written notice before termination												18 months
Revenues														$ 5,000,000
Advaccine | Collaborative Arrangement, Product | Revenue under collaborative research and development arrangements, including from affiliated entities
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenues										0	0	$ 0	0
ApolloBio | Collaborative Arrangement, Product
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Additional revenue to be achieved												$ 20,000,000
Royalty period												10 years
Agreement, number of days written notice before termination												90 days
Period from effective date for termination												1 year
Coalition for Epidemic Preparedness Innovations | Collaborative Arrangement, Product
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative agreement, funding to be received				$ 6,900,000
Coalition for Epidemic Preparedness Innovations | Collaborative Arrangement, Product | Lassa Fever and MERS Vaccine
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Accounts receivable										2,400,000		$ 2,400,000
Collaborative agreement, funding to be received									$ 56,000,000
Collaborative agreement, period to receive funding for research and development									5 years
Funding received for research and development										958,000	2,900,000	6,100,000	7,400,000
Coalition for Epidemic Preparedness Innovations | Collaborative Arrangement, Product | SARS-CoV-2/COVID-19 Vaccine
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative agreement, funding to be received						$ 9,000,000
Funding received for research and development										192,000	2,600,000	946,000	6,100,000
Grant funding liability										2,500,000		2,500,000
Coalition for Epidemic Preparedness Innovations | Collaborative Arrangement, Product | CELLECTRA 3PSP Proprietary Smart Device
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative agreement, funding to be received				5,000,000
Coalition for Epidemic Preparedness Innovations | Collaborative Arrangement, Product | INO-4800
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative agreement, funding to be received				$ 1,300,000
Bill and Melinda Gates Foundation | Collaborative Arrangement, Product | CELLECTRA 3PSP Proprietary Smart Device
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Funding received for research and development					$ 5,000,000					0	0	0	893,000
Bill and Melinda Gates Foundation | Collaborative Arrangement, Product | DNA-Encoded Monoclonal Antibody Technology
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Funding received for research and development							$ 1,100,000	$ 2,200,000		47,000	137,000	132,000	137,000
Grant funding liability										252,000		252,000
Department of Defence | Collaborative Arrangement, Product
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Contra-research and development expense										0	2,400,000	6,100,000	23,600,000
Accounts receivable										0		0			$ 3,600,000
Department of Defence | Collaborative Arrangement, Product | CELLECTRA 3PSP Proprietary Smart Device
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Funding received for research and development			$ 54,500,000
Department of Defence | Collaborative Arrangement, Product | CELLECTRA 2000 Device
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Purchase price, procurement contract	$ 10,700,000		$ 16,800,000
Collaborative arrangement , revenue from the procurement contract										$ 9,000,000	$ 0	$ 9,600,000	$ 0

Geneos Therapeutics, Inc. - Nar

Geneos Therapeutics, Inc. - Narrative (Details) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Jun. 01, 2020

Mar. 31, 2022

Nov. 30, 2020

Sep. 30, 2022

Sep. 30, 2021

Mar. 31, 2021

Sep. 30, 2022

Sep. 30, 2021

Dec. 31, 2019

Feb. 28, 2021

Jun. 30, 2020

Jan. 31, 2020

Jan. 01, 2020

Noncontrolling Interest [Line Items]

Payments to acquire additional interest in subsidiaries

$ 1,999,998

$ 0

Share of net loss in Geneos

$ 0

$ 0

$ 2,165,213

$ 434,387

Geneos Therapeutics, Inc.

Noncontrolling Interest [Line Items]

Ownership percentage

47%

Geneos Therapeutics, Inc.

Noncontrolling Interest [Line Items]

Noncontrolling interest, ownership percentage by parent

24%

36%

61%

35%

52%

Geneos Therapeutics, Inc.

Noncontrolling Interest [Line Items]

Payments to acquire additional interest in subsidiaries

$ 1,400,000

$ 1,200,000

Stock purchase agreement, commitment of additional investment

$ 800,000

$ 800,000

Gain on deconsolidation of investment

$ 4,100,000

Remeasurement of Geneos Series A-1 preferred stock

$ 2,400,000

Loss from equity method investment, recorded and allocated to investment

$ 1,500,000

Share of net loss in Geneos

434,000

Investment in equity method investments

0

Geneos Therapeutics, Inc. | Series A One Preferred Stock

Noncontrolling Interest [Line Items]

Share of net loss in Geneos

819,000

Geneos Therapeutics, Inc. | Common stock

Noncontrolling Interest [Line Items]

Investment in equity method investments

0

Geneos Therapeutics, Inc. | Preferred stock

Noncontrolling Interest [Line Items]

Payments to acquire additional interest in subsidiaries

$ 2,000,000

Share of net loss in Geneos

4,200,000

Investment in equity method investments

$ 0

Geneos Therapeutics, Inc. - Pre

Geneos Therapeutics, Inc. - Preferred stock Investment (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Mar. 31, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Noncontrolling Interest [Line Items]
Share in current and accumulated net loss of Geneos for the three months ended March 31, 2022		$ 0	$ 0	$ (2,165,213)	$ (434,387)
Series A-2 One Preferred Stock
Noncontrolling Interest [Line Items]
Beginning balance				$ 1,999,998
Remeasurement of Geneos Series A-1 preferred stock	$ 165,215
Share in current and accumulated net loss of Geneos for the three months ended March 31, 2022	(2,165,213)
Ending balance	$ 0