| Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block] | 1. Organization and Summary of Significant Accounting Policies Organization and Business Senomyx, Inc. (“we”, “us” or “our”) was incorporated in Delaware in September 1998 January 1999. We currently have product discovery, development and commercialization collaborations with three Basis of Presentation The financial statements at September 30, 2017 three nine September 30, 2017 2016 three nine September 30, 2017 not may December 31, 2017. December 31, 2016, 10 December 31, 2016 The accompanying financial statements have been prepared on a going-concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. We have incurred net losses from operations since inception and have an accumulated deficit of $ 286.7 September 30, 2017. September 30, 2017 $7.7 12 Use of Estimates The preparation of financial statements in conformity with United States generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents We consider all highly liquid investments with a remaining maturity of three Investments Available-for-Sale Our surplus cash is generally invested in United States Treasuries, United States government agency bonds and corporate notes with maturity dates of two Fair Value of Financial Instruments other than Investments Available-for-Sale The carrying amoun t of cash and cash equivalents, accounts receivables, accounts payable and accrued expenses are considered to be representative of their respective fair value because of the short-term nature of those items. Accounts Receivable We extend credit to our customers in the normal course of business based upon an evaluation of the customer’s credit history, financial condition and other factors. Estimates of allowances for uncollectible receivables are determined by evaluating individual customer circumstances, historical payment patterns, length of time past due and other factors. At September 30, 2017 December 31, 2016, not Inventories Inventories consist entirely of purchased finished goods. Inventories are valued at lower of cost (on a moving average basis) or net realizable value. We are required to make assumptions regarding the level of reserves required to value items at the lower of cost or net realizable value. We make judgments and estimates regarding excess or obsolete inventory by analyzing forecasted demand, pricing trends, margins, product life cycles, remaining shelf life and expectations of efficacy, as well as qualitative factors given the limited sales history of our products. At September 30, 2017 December 31, 2016, not Revenue Recognition Development Revenues Development revenues are based on our product discovery, development and commercialization collaboration agreements. Some of our collaboration agreements contain multiple elements, including technological and territorial licenses and research and development services. In accordance with these agreements, we may Pursuant to the Revenue Recognition – Multiple-Element Arrangements Topic of the FASB ASC, each required deliverable is evaluated to determine if it qualifies as a separate unit of accounting. For us, this determination is generally based on whether the deliverable has “stand-alone value” to the customer. The arrangement’s consideration is then allocated to each separate unit of accounting based on the relative selling price of each deliverable. The estimated selling price of each deliverable is determined using the following hierarchy of values: (i) vendor-specific objective evidence of fair value; (ii) third not Non-refundable license fees, if not – Milestone Method Topic of the FASB ASC. Milestones are recognized when earned, as evidenced by written acknowledgment from the collaborator or other persuasive evidence that the milestone has been achieved, provided that the milestone event is substantive. A milestone event is considered to be substantive if its achievability was not not Commercial Revenues Commercial revenues from collaboration agreements include royalties on sales made by our collaborators of products incorporating our flavor ingredients, minimum periodic royalty payments and revenues from the achievement of commercial milestones. Commercial revenues also include direct sales of our flavor ingredients to flavor companies. Royalties on sales made by our collaborators of products incorporating our flavor ingredients are recognized when a royalty report or other persuasive evidence is received, which is generally one not no Revenues from direct sales of our flavor ingredients are recorded when there is persuasive evidence that an arrangement exists, title has passed, collection is reasonably assured and the price is fixed or determinable. We generally do not New Accounting Guidance In May 2014, December 15, 2017, one two January 1, 2018, We will adopt the new standard on January 1, 2018 may one Cost of Commercial Revenues Cost of c ommercial revenues represents royalties payable under our third Research, Development and Patents Research and development costs, including those incurred in relation to our collaboration agreements, are expensed in the period incurred. Research and development costs primarily consist of salaries and related expenses for personnel, facilities and depreciation, research and development supplies, licenses and outside services. Such research and development costs totaled $3.6 $4.8 three September 30, 2017 2016, $11.4 $14.8 nine September 30, 2017 2016. Costs related to filing and pursuing patent applications are expensed as incurred, as recoverability of s uch expenditures is uncertain. We include all external costs related to the filing of patents related to development in Research, Development and Patents expenses. Such patent-related expenses totaled $0.5 $0.4 three September 30, 2017 2016, $1.3 nine September 30, 2017 2016. Stock-Based Compensation Total stock-based compensation expenses recognized for the three nine September 30, 2017 2016 Three Months E nded September 30 , Nine Months Ended September 30, 201 7 201 6 201 7 201 6 Research, development and patents $ 231 $ 484 $ 882 $ 1,481 Selling, general and administrative 504 608 1,544 1,909 Total stock-based compensation expenses $ 735 $ 1,092 $ 2,426 $ 3,390 At September 30, 2017, $3.1 2.1 Net Loss Per Share Basic earnings per share (“EPS”) is calculated by dividing the net loss by the weighted average number of common shares outstanding for the period, without consideration for common stock equivalents. Diluted EPS is computed by dividing the net income or loss by the weighted average number of common share equivalents outstanding for the period determined using the treasury-stock method. Dilutive common share equivalents include the dilutive effect of in-the-money shares, which is calculated based on the average share price for each period using the treasury stock method. Under the treasury stock method, the exercise price of a share, the amount of compensation cost, if any, for future service that we have not additional paid-in capital, if any, when the share is exercised are assumed to be used to repurchase shares in the current period. For purposes of this calculation, options to purchase common stock are considered to be common stock equivalents and are only included in the calculation of diluted earnings per share when their effect is dilutive. The following table sets forth the computation of basic and diluted net loss per share for the respective periods. Three Months Ended September 30, Nine Months Ended September 30, 201 7 201 6 201 7 2016 Numerator: Net loss (in thousands) $ (2,172 ) $ (2,461 ) $ (8,436 ) $ (7,016 ) D enominator: Weighted average common shares 47,603,111 44,819,053 46,992,836 44,726,011 Basic and diluted net loss per share $ (0.05 ) $ (0.05 ) $ (0.18 ) $ (0.16 ) Outstanding antidilutive securities not included in diluted net loss per share calculation: Options to purchase common stock 10,800,178 10,698,768 10,800,178 10,698,768 Comprehensive Income (Loss) The Comprehensive Income Topic of the FASB ASC requires that all components of comprehensive income (loss), including net income (loss), be reported in the financial statements in the period in which they are recognized. Comprehensive income (loss) is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. Our accumulated other comprehensive loss as of September 30, 2017 December 31, 2016 Segment Reporting We operate in one and natural high intensity sweeteners. All of our operations are located in the United States. Recent Accounting Pronouncements In February 2016, 2016 02, Leases . Under the new guidance, lessees will be required to recognize assets and liabilities for most leases. The provisions of this ASU are effective for annual periods beginning after December 15, 2018, not |
