Innate Pharma (IPHA) 6-K14 Sep 23Innate Pharma Reports First Half 2023 Financial Results and Business UpdateFinancial data

Company Profile

Cover

Cover	6 Months Ended
Cover	Jun. 30, 2023
Cover [Abstract]
Document Type	6-K
Entity Registrant Name	Innate Pharma SA
Amendment Flag	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Central Index Key	0001598599
Current Fiscal Year End Date	--12-31

Interim Condensed Consolidated

Interim Condensed Consolidated Statements of Financial Position - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	€ 71,414	€ 84,225
Short-term investments	17,475	17,260
Trade receivables and others	55,566	38,346
Total current assets	144,455	139,831
Non-current assets
Intangible assets	903	1,556
Property and equipment	7,262	8,542
Non-current financial assets	35,790	35,119
Other non-current assets	86	149
Trade receivables and others - non-current	880	14,099
Deferred tax asset	9,674	8,568
Total non-current assets	54,594	68,033
Total assets	199,049	207,863
Current liabilities
Trade payables and others	18,991	20,911
Collaboration liabilities – current portion	6,538	10,223
Financial liabilities – current portion	5,335	2,102
Deferred revenue – current portion	5,050	6,560
Provisions - current portion	1,753	1,542
Total current liabilities	37,667	41,338
Non-current liabilities
Collaboration liabilities – non-current portion	49,520	52,988
Financial liabilities – non-current portion	35,323	40,149
Defined benefit obligations	2,532	2,550
Deferred revenue – non-current portion	5,974	7,921
Provisions - non-current portion	494	198
Deferred tax liabilities	9,674	8,568
Total non-current liabilities	103,518	112,374
Shareholders’ equity
Share capital	4,027	4,011
Share premium	381,371	379,637
Retained earnings	(330,315)	(272,213)
Other reserves	1,064	819
Net income (loss)	1,718	(58,103)
Total shareholders’ equity	57,863	54,151
Total liabilities and shareholders’ equity	€ 199,049	€ 207,863

Interim Condensed Consolidate_2

Interim Condensed Consolidated Statements of Income (Loss) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Profit (loss) [abstract]
Revenue from collaboration and licensing agreements	€ 35,344	€ 41,271
Government financing for research expenditures	4,854	4,319
Revenue and other income	40,198	45,589
Research and development expenses	(31,453)	(24,956)
General and administrative expenses	(9,144)	(12,140)
Operating expenses	(40,597)	(37,096)
Operating income (loss)	(398)	8,494
Financial income	3,083	4,048
Financial expenses	(966)	(6,166)
Net financial income (loss)	2,116	(2,118)
Net income (loss) before tax	1,718	6,376
Income tax expense	0	0
Net income (loss) from continuing operations	1,718	6,376
Net income (loss) from discontinued operations	0	(73)
Net income (loss)	€ 1,718	€ 6,303
Weighted average number of shares, basic (in shares)	80,319,897	79,753,657
Weighted average number of shares, diluted (in shares)	80,319,897	79,753,657
Net income (loss) per share :
Basic income (loss) per share (in EUR per share)	€ 0.02	€ 0.08
Diluted income (loss) per share (in EUR per share)	0.02	0.08
Basic income (loss) per share from continuing operations (in EUR per share)	0.02	0.08
Diluted income (loss) per share from continuing operations (in EUR per share)	0.02	0.08
Basic income (loss) per share from discontinued operations (in EUR per share)	0	0
Diluted income (loss) per share from discontinued operations (in EUR per share)	€ 0	€ 0

Interim Condensed Consolidate_3

Interim Condensed Consolidated Statements of Comprehensive Income (Loss) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Statement of comprehensive income [abstract]
Net income (loss) for the period	€ 1,718	€ 6,303
Items which will not reclassified in the consolidated statement of income (loss)
Actuarial gains and (losses) related to defined benefit obligations	101	471
Elements which will be reclassified in the consolidated statement of income (loss)
Foreign currency translation gain (loss)	146	(670)
Other comprehensive income (loss)	247	(199)
Total comprehensive income (loss)	€ 1,965	€ 6,104

Interim Condensed Consolidate_4

Interim Condensed Consolidated Statements of Cash Flows - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from (used in) operating activities [abstract]
Net income (loss)	€ 1,718	€ 6,303
Reconciliation of the net income (loss) and the cash generated from (used for) the operating activities
Depreciation and amortization, net	3,645	2,030
Employee benefits costs	83	192
Change in provision for charges	507	134
Share-based compensation expense	1,401	2,596
Change in valuation allowance on financial assets	(1,044)	2,255
Gains (losses) on financial assets	288	(1,333)
Change in valuation allowance on financial instruments	(130)	(100)
Gains on assets and other financial assets	0	(25)
Interest paid	0	194
Disposal of property and equipment (scrapping)	591	0
Other profit or loss items with no cash effect	6	(52)
Operating cash flow before change in working capital	7,065	12,194
Change in working capital	(18,530)	(10,976)
Net cash generated from / (used in) operating activities:	(11,465)	1,218
Cash flows from (used in) investing activities [abstract]
Acquisition of property and equipment, net	(309)	(420)
Disposal of other assets	66	0
Purchase of other assets	(3)	(1)
Interest received on financial assets	0	25
Net cash generated from / (used in) investing activities:	(246)	(395)
Cash flows from (used in) financing activities [abstract]
Proceeds from the exercise / subscription of equity instruments	348	192
Repayment of borrowings	(1,594)	(958)
Net interest paid	0	(194)
Net cash generated / (used in) from financing activities:	(1,246)	(960)
Effect of the exchange rate changes	145	(670)
Net increase / (decrease) in cash and cash equivalents:	(12,811)	(807)
Cash and cash equivalents at the beginning of the year:	84,225	103,756
Cash and cash equivalents at the end of the six-months period:	71,414	102,949
Change in working capital
Trade receivables and others (excluding rebates related to capital expenditures)	56,446	61,531
Trade receivables and others (excluding rebates related to capital expenditures), variance	(4,001)	(13,290)
Deferred revenue - current and non-current portion	(11,024)	(17,427)
Deferred revenue - current and non-current portion, variance	(3,457)	(20,486)
Trade payables and others (excluding payables related to capital expenditures)	(16,991)	(18,667)
Trade payables and others (excluding payables related to capital expenditures), variance	(3,920)	(9,905)
Collaboration liabilities - current and non-current portion	(56,058)	(73,121)
Collaboration liabilities - current and non-current portion, variance	(7,153)	32,706
Total change in working capital	(27,627)	(47,684)
Total change in working capital, variance	€ (18,530)	€ (10,976)

Interim Consolidated Statement

Interim Consolidated Statement of Changes in Shareholders’ Equity - EUR (€)	Total	Share capital	Share premium	Retained earnings	Other reserves	Net income (loss)	Ordinary Shares Share capital	Preferred Shares Share capital
Balance at beginning of period (in shares) at Dec. 31, 2021							79,542,627	14,095
Balance at beginning of period at Dec. 31, 2021	€ 107,440,000	€ 3,978,000	€ 375,220,000	€ (219,404,000)	€ 456,000	€ (52,809,000)
Net income (loss)	6,303,000					6,303,000
Actuarial gains on defined benefit obligations	471,000				471,000
Foreign currency translation loss	(670,000)			(28,000)	(642,000)
Total comprehensive income (loss)	6,104,000			(28,000)	(171,000)	6,303,000
Allocation of prior period income (loss)	0			(52,809,000)		52,809,000
Exercise and subscription of equity instruments (in shares)							211,030
Exercise and subscription of equity instruments	191,000	11,000	181,000
Shared-based payment	2,596,000		2,596,000
Balance at end of period (in shares) at Jun. 30, 2022							79,753,657	14,095
Balance at end of period at Jun. 30, 2022	116,333,000	3,988,000	377,998,000	(272,241,000)	284,000	6,303,000
Balance at beginning of period (in shares) at Dec. 31, 2022							80,212,069	14,095
Balance at beginning of period at Dec. 31, 2022	54,151,000	4,011,000	379,637,000	(272,213,000)	819,000	(58,103,000)
Net income (loss)	1,718,000					1,718,000
Actuarial gains on defined benefit obligations	101,000				101,000
Foreign currency translation loss	146,000				146,000
Total comprehensive income (loss)	1,965,000				247,000	1,718,000
Allocation of prior period income (loss)	0			(58,103,000)		58,103,000
Exercise and subscription of equity instruments (in shares)							304,553
Exercise and subscription of equity instruments	348,000	15,228	332,621
Shared-based payment	1,400,000		1,400,000
Balance at end of period (in shares) at Jun. 30, 2023							80,516,622	14,095
Balance at end of period at Jun. 30, 2023	€ 57,863,000	€ 4,026,536	€ 381,371,000	€ (330,315,000)	€ 1,064,000	€ 1,718,000

The Company and key events

The Company and key events	6 Months Ended
The Company and key events	Jun. 30, 2023
Company Information [Abstract]
The Company and key events	The Company and key eventsThe company Innate Pharma SA (the “Company” and, with its subsidiary, referred to as the “Group”), is a global, clinical-stage biotechnology company developing immunotherapies for cancer patients. Its innovative approach aims to harness the innate immune system through therapeutic antibodies and its ANKET® (Antibody-based NK cell Engager Therapeutics) proprietary platform. Innate’s portfolio includes lead proprietary program lacutamab, developed in advanced form of cutaneous T cell lymphomas and peripheral T cell lymphomas, monalizumab developed with AstraZeneca in non small cell lung cancer, as well as ANKET® multi-specific NK cell engagers to address multiple tumor types. The Company has developed, internally and through its business development strategy, a broad and diversified portfolio including six clinical drug candidates and a robust preclinical pipeline. Innate has entered into collaborations with leaders in the biopharmaceutical industry, such as AstraZeneca and Sanofi. Innate Pharma believes its drug candidates and clinical development approach are differentiated from current immuno-oncology therapies and have the potential to significantly improve the clinical outcome for patients with cancer. Since its creation, the Company has suffered losses due to its research and development ("R&D") activities. The first half of 2023 generated a net income of 1,718 thousand euros. As of June 30, 2023, shareholders' equity amounted to 57,863 thousand euros. Subject to receiving new milestone payments related to its collaboration agreements, the Company expects to incur additional losses until, if necessary, it can generate significant revenues from its drug candidates in development. The Company’s future operations are highly dependent on a combination of factors, including: (i) the success of its R&D; (ii) regulatory approval and market acceptance of the Company’s future drug candidates; (iii) the timely and successful completion of additional financing; and (iv) the development of competitive therapies by other biotechnology and pharmaceutical companies. As a result, the Company is and should continue, in the short to mid-term, to be financed through partnership agreements for the development and commercialization of its drug candidates and through the issuance of new equity instruments. The activity of the Company is not subject to seasonal effects. As of June 30, 2023, the Company had one wholly owned subsidiary: Innate Pharma, Inc., incorporated under the laws of Delaware in 2009. Innate Pharma is based in Marseille, France and listed on Euronext Paris and Nasdaq in the U.S., and had 191 employees as of June 30, 2023. • On January 25, 2023, the Company announced the expiration of the waiting period under the Hart-Scott-Rodino Antitrust Improvements Act with respect to the expansion of its collaboration with Sanofi. As a reminder, On December 19, 2022, the Company announced that it had entered into a research collaboration and license agreement with Genzyme Corporation, a wholly-owned subsidiary of Sanofi (“Sanofi”) pursuant to which the Company granted Sanofi an exclusive license on the Innate Pharma's B7-H3 ANKET® program and options on two additional targets.Once selected, Sanofi will be responsible for all development, manufacturing and marketing. The closing of the transaction was subject to the authorization of the American authorities in accordance with the Hart Scott Rodino Act of 1976. This authorization was obtained on January 24, 2023, the date on which the collaboration was effective. Under the terms of the collaboration and research license agreement, the Company is eligible from the effective date of the agreement for an initial payment of €25.0 million. This amount was collected by the Company in March 2023. • On April 3, 2023, the Company announced the signing of an exclusive license agreement with Takeda under which the Company grants Takeda exclusive worldwide rights to research and develop antibody drug conjugates (ADC) using a panel of selected Innate antibodies against an undisclosed target, with a primary focus in Celiac disease. Takeda will be responsible for the future development, manufacture and commercialization of any potential products developed using the licensed antibodies. Under the terms of the license agreement, the Company will receive a $5.0 million upfront payment and is eligible to receive up to $410.0 million in future development, regulatory and commercial milestones if all milestones are achieved during the term of the agreement, plus royalties on potential net sales of any commercial product resulting from the license. The $5.0 million upfront payment was received by the Company on May 15, 2023 for an amount of €4.6 million. • On April 26, 2023, the Company announced that it has filed a prospectus supplement with the Securities and Exchange Commission (“SEC”) relating to a new At-The-Market (“ATM”) program. Pursuant to this program, the Company may offer and sell to eligible investors a total gross amount of up to $75 million of American Depositary Shares (“ADS”), each ADS representing one ordinary share of Innate, from time to time in sales deemed to be an “at the market offering” pursuant to the terms of a sales agreement with Jefferies LLC (“Jefferies”), acting as sales agent. The timing of any sales will depend on a variety of factors. The ATM program is presently intended to be effective unless terminated in accordance with the sales agreement or the maximum amount of the program has been reached. In connection with the establishment of a new ATM program, the Company has terminated the sales agreement, dated as of May 3, 2022, relating to its previous ATM program, effective as of April 19, 2023. The Company currently intends to use the net proceeds, if any, of sales of ADSs issued under the program to fund the research and development of its drug candidates and for working capital and general corporate purposes. • On June 26, 2023, the Company announced the first patient was dosing in MATISSE Phase 2 trial conducted by the Company in collaboration with AstraZeneca and evaluating IPH5201 in early stage lung cancer. This event triggered an additionnal payment of €2.0 million due to Orega in line with the agreement signed in 2019. As a reminder, in 2022, the Company received a $5.0 million upfront payment from AstraZeneca following the decision to advance IPH5201 into a phase 2 trial. • On July 11, 2023, the Company announced that the first patient was dosed, on June 7, 2023, in a Sanofi-sponsored Phase 1/2 clinical trial, evaluating IPH6401/SAR’514 in relapsed or refractory Multiple Myeloma. Under the terms of the license agreement signed in 2016, Sanofi made a milestone payment of €2.0 million fully recognized in revenue as of June 30, 2023. This amount was received by the Company on July 21, 2023.

Basis of presentation and state

Basis of presentation and statement of compliance	6 Months Ended
Basis of presentation and statement of compliance	Jun. 30, 2023
Significant Accounting Policies [Abstract]
Basis of presentation and statement of compliance	Basis of presentation and statement of complianceBasis of preparationThe interim condensed consolidated financial statements as of June 30, 2023 and for the six months ended June 30, 2023 and 2022 and the related notes (together, the “interim condensed consolidated financial statements”) have been prepared under the responsibility of the management of the Company in accordance with the underlying assumptions of going concern as the Company’s loss-making situation is explained by the innovative nature of the products developed, therefore involving a multi-year research and development phase. The interim condensed consolidated financial statements were closed by the Executive Board, approved and authorized by the Supervisory Board upon recommendation of the Audit Committee on September 13, 2023. They have been prepared in accordance with IAS 34, ‘Interim Financial Reporting’ as issued by the International Accounting Standard Board (“IASB”). Due to the listing of ordinary shares of the Company on Euronext Paris and in accordance with the European Union’s regulation No. 1606/2002 of July 19, 2002, the interim condensed consolidated financial statements are also prepared in accordance with IFRS, as adopted by the European Union (EU).For the presented periods, the differences between IFRS as issued by IASB and IFRS adopted by EU had no impact on the interim condensed consolidated financial statements. The general accounting conventions were applied in accordance with the underlying assumptions, namely (i) going concern, (ii) permanence of accounting methods from one year to the next and (iii) independence of financial years, and in conformity with the general rules for the preparation and presentation of consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”). The interim condensed consolidated financial statements do not include all disclosures required for annual financial statements and should therefore be read in conjunction with the consolidated financial statements as of and for the year ended December 31, 2022. The results of the operations for the six months ended June 30, 2023 are not necessarily indicative of the results to be expected for the year ending December 31, 2023 or for any other interim period or for any year in the future. Except for number of shares and per share amounts, all amounts are expressed in thousands of euros, unless stated otherwise. Some amounts may be rounded for the calculation of financial information contained in the interim condensed consolidated financial statements. Accordingly, the totals in some tables may not be the exact sum of the preceding figures. The preparation of financial statements in accordance with IFRS requires the Company to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. These estimates can be revised where the circumstances on which they are based change. The actual results may therefore differ from the estimates initially formulated. The estimates and judgments which are mainly used by the Company are detailed in note 18.1.1 in paragraph 2.w) of the appendix to the consolidated financial statements as of December 31, 2022 of the Universal Registration Document published on April 6, 2023. Estimates and judgments which impact the condensed consolidated financial statements as of June 30, 2023 are: • accounting for collaboration and licensing agreements (note 6 and 13); • estimate of the useful life of the acquired licenses (note 6). Recently issued accounting standards and interpretations Application of the following amended standards is mandatory for the first time for the financial period beginning on January 1, 2023 and, as such, they have been adopted by the Company: • IFRS 17 - Insurance contracts; • Amendements to IAS 1 : Presentation of Financial Statements; • Amendements to IAS 8 : Accounting policies, Changes in accounting Estimates and Errors; • Amendements to IAS 12 : Income taxes. Those amended standards have no impact on the interim condensed consolidated financial statements. Foreign currency transactions are translated into the presentation currency using the following exchange rates: June 30, 2022 December 31, 2022 June 30, 2023 €1 equals to Average rate Closing rate Average rate Closing rate Average rate Closing rate USD 1.0933 1.0387 1.0530 1.0666 1.0806 1.0866

Management of financial risks

Management of financial risks	6 Months Ended
Management of financial risks	Jun. 30, 2023
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Management of financial risks	Management of financial risksThe Company did not identify other risks than the ones presented in the consolidated financial statements for the year ended December 31, 2022.

Cash, cash equivalents, short-t

Cash, cash equivalents, short-term investments and non-current financial assets	6 Months Ended
	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Cash, cash equivalents, short-term investments and non-current financial assets	Cash, cash equivalents, short-term investments and non-current financial assets (in thousands of euro) June 30, 2023 December 31, 2022 Cash and cash equivalents 71,414 84,225 Short-term investments 17,475 17,260 Cash, cash equivalents and short-term investments 88,889 101,485 Non-current financial assets 35,790 35,119 Cash, cash equivalents and financial assets 124,679 136,604 Cash and cash equivalents are mainly composed of current bank accounts, interest-bearing accounts and fixed-term accounts. As of June 30, 2023, the Company also holds six units in “SICAVs” and shares in mutual funds. The risk profiles of these funds are rated from 1 to 7 by the financial institution that manages and markets these funds (1 being the lowest risk profile).When the maturity of shares in mutual funds is longer than one year, they are classified as non-current financial instruments. Non-current financial assets generally include a guarantee of capital at the maturity date (which is always longer than one year). These instruments are defined by the Company as financial assets at fair value through profit or loss and classified as non-current due to their maturity. As of June 30, 2023 and December 31, 2022, the amount of cash, cash equivalents and financials assets denominated in US dollars amounted to €29,488 thousand and €34,735 thousand, respectively. Changes in short-term investments and non-current financial assets for the six months ended June 30, 2022 and 2023 are the following: (in thousands of euro) December 31, 2022 Additions (1) Deductions (2) Variance of fair value through the consolidated statement of income (loss) Variation of accrued interests Foreign currency effect June 30, 2023 Short-term investments 17,260 — — 271 232 (288) 17,475 Non-current financial assets 35,119 — — 772 (102) — 35,790 Total 52,379 — — 1,043 130 (288) 53,265 (in thousands of euro) December 31, 2021 Additions Deductions Variance of fair value through the consolidated statement of income (loss) Variation of accrued interests Foreign currency effect June 30, 2022 Short-term investments 16,080 2,935 — 53 — 1,333 20,401 Non-current financial assets 39,878 — (2,935) (2,308) 172 — 34,808 Total 55,958 2,935 (2,935) (2,255) 172 1,333 55,209 (1) The additions correspond to both acquisitions and reclassifications of financial assets according to their maturity at the closing date. (2) The deductions correspond to both disposals and reclassifications of financial assets according to their maturity at the closing date. For the six months ended June 30, 2023 , variance of fair value through the consolidated statement of income (loss) is made of €772 thousand of unrealized gains on non-current financial assets and €271 thousand of unrealized gains on short-term investments. For the six months ended June 30, 2022, variance of fair value through the consolidated statement of income (loss) was made of €2,308 thousand of unrealized losses on non-current financial assets and €53 thousand of unrealized gains on short-term investments (see note 16).

Trade receivables and others

Trade receivables and others	6 Months Ended
Trade receivables and others	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Trade receivables and others	Trade receivables and others (in thousands of euro) June 30, 2023 December 31, 2022 Other receivables 109 61 Research tax credit(1) 43,936 25,904 Other tax credits 395 361 Prepaid expenses (2) 3,328 4,672 VAT refund 1,717 1,614 Trade account receivables (3) 2,934 3,080 Prepayments made to suppliers 3,146 2,652 Receivables and others 55,566 38,345 Research tax credit(1) — 13,018 Prepaid expenses (2) 880 1,081 Receivables and others - non-current 880 14,099 Trade receivables and others 56,446 52,445 (1) The Research tax credit is recognized as other operating income in the year to which the eligible research expenditure relates. The amount of €43,936 thousand recognized in current receivables corresponds to the CIR for the 2019, 2020 and 2022 tax year as well as the first half of 2023. Following the fact that the Company no longer met the eligibility criteria for the SME status as of December 31, 2019, the CIR for the 2019 and 2020 tax years represented a non-current receivable which will in principle be offset against the French corporate income tax due by the Company with respect to the three (2) As of June 30,2023, the prepaid expenses includes include an amount of €1,131 thousand relating to the guarantee fees in line with the two State Guaranteed Loans from Société Générale and BNP Paribas. Following the extension of these two loans repayment for an additional period, the full amount of the guarantee fee over the additional five-year period has been recognized as an operating expense in 2022. As of June 30, 2023, an adjustment is made through the prepaid accounts to reflect the fact that the expenses are related to the fiscal year (see note 9). (3) As of June 30,2023, the amount is mainly comprises of the receivable from Sanofi for an amount of €2,400 thousand pursuant to the collaboration and licensing agreement signed in 2016 and the following the first patient dosing in a Phase 1/2 clinical trial evaluating IPH6401/SAR'514 in June 2023. This amount was received by the Company on July 21, 2023. The net book value of the receivables is considered to be a reasonable approximation of their estimated fair value. No valuation allowance was recognized on trade receivables and others as the credit risk of each debtor was considered as not significant.

Intangible assets

Intangible assets	6 Months Ended
Intangible assets	Jun. 30, 2023
Intangible assets other than goodwill [abstract]
Intangible assets	Intangible assets (in thousands of euro) Purchased licenses Other intangible assets In progress Total January 1, 2022 3,161 29 41,000 (1) 44,192 Acquisitions — — — — Additional considerations — — — — Disposals — — — — Amortizations (940) (3) — — (940) Transfers — — — — June 30, 2022 2,221 29 41,000 43,260 January 1, 2023 1,556 — — 1,556 Acquisitions — — — — Additional considerations 2,000 (2) — — 2,000 Disposals — — — — Amortizations (2,651) (3) — — (2,651) Transfers — — — — June 30, 2023 903 — — 903 (1) Following the Company's decision in December 2022 to stop the development of avdoralimab in bullous pemphigoid ("BP") indication in inflammation, only indication supporting the recoverable amount of the asset as of December 31, 2021 (as well that as of June 30, 2022), the rights relating to the intangible asset have been fully impaired for their net book value on the date of the decision, i.e. €41,000 thousand (see below "Avdoralimab (IPH5401) (anti-C5aR) rights acquired from Novo Nordisk A/S'). (2) This amount corresponds to the additional invoice received from Orega Biotech for the rights relating to IPH5201 following the first patient dosed in the Phase 2 MATISSE clinical trial in June 2023, in accordance to the agreement signed in 2019. This additional invoice is fully amortized as of June 30, 2023 and paid on July 2023. (3) As of June 30, 2022, this amount included the amortization of rights related to the monalizumab for an amount of €903 thousand. As of June 30, 2023, this amount includes the amortization of the additional payment made to Orega Biotech in 2023 for and amount of €2,000 thousand and the amortization of rights related to the monalizumab for an amount of €651 thousand. Monalizumab rights under the 2014 monalizumab (NKG2A) Novo Nordisk agreement Since their acquisition, monalizumab rights are amortized on a straight-line basis over the anticipated residual duration of the Phase II trials. The Company has reassessed the anticipated residual duration of the Phase 2 trials as of June 30, 2023 and estimated that it would be fully amortized by 2023, which is the same estimation as of December 31, 2022, as a result of the completion of some trials and by modifying the estimated end dates relating to certain cohorts. The net book values of the monalizumab rights were €900 thousand and €1,551 thousand as of June 30, 2023 and December 31, 2022, respectively. IPH5201 (Anti-CD39) rights acquired from Orega Biotech On January 4, 2016, the Company and Orega Biotech entered into an exclusive licensing agreement by which Orega Biotech granted the Company full worldwide rights to its program of first-in-class anti-CD39 checkpoint inhibitors. The undisclosed upfront payment paid by the Company to Orega Biotech has been recognized as an intangible asset in the consolidated financial statements for the year ended December 31, 2016. Criteria relating to the first development milestone were reached in December 2016. Consequently, the amount of this milestone was recognized as an intangible asset in addition to the initial payment, for a total of €1.8 million as of December 31, 2021. In June 2019, the Company also paid Orega Biotech €7.0 million in relation to the anti-CD39 program as consideration following the collaboration and option agreement signed on October 22, 2018 with AstraZeneca regarding IPH5201. Under this agreement, the Company also paid in April and June 2020, respectively €2.5 and €0.2 million to Orega Biotech following the first Phase 1 dosing relating to IPH5201. This asset was amortized on a straight-line basis since November 1, 2018 (corresponding to the effective beginning date of the collaboration) until the date the Company expected to fulfill its commitment (end of fiscal year 2020). These collaboration commitments have all been fulfilled. Thus, the rights relating to IPH5201 have been fully amortized since December 31, 2020. As a reminder, Orega Biotech claimed joint ownership of certain patents relating to IPH5201. The Company and Orega Biotech have resolved these claims in an arbitration proceeding, which decision was rendered in December 2021. As a result of this decision, the Company is required to pay a low-teen percentage of sub-licensing revenues received by the Company pursuant to its agreement with AstraZeneca regarding IPH5201. Following this arbitration decision, the Company paid in January 2022 an additional amount of €0.4 million to Orega. This additional payment was fully amortized as of December 31, 2021. The Company announced on June 3, 2022 the progress of IPH5201 towards a study of Phase 2 in lung cancer, of which the Company will be a sponsor. In accordance with the amendment signed on June 1, 2022, the Company was eligible for a milestone payment of $5 million by AstraZeneca, received in August 2022 by the Company. In October 2022, the Company therefore paid an additional €0.6 million to Orega Biotech. On June 26, 2023, the Company announced the treatment of the first patient in the Phase 2 MATISSE trial, conducted in collaboration with AstraZeneca and evaluating IPH5201 in early-stage lung cancer. As a consequence, the Company made an additional payment of €2.0 million to Orega Biotech in July 2023, in accordance with the agreement signed in 2019. Avdoralimab (IPH5401) (anti-C5aR) rights acquired from Novo Nordisk A/S At the agreement inception, an upfront payment of €40 million for acquired rights were recorded as intangible asset. As part of this agreement, an additional amount of €1.0 million was paid in October 2020 to Novo Nordisk A / S following the launch of the first avdoralimab Phase II trial. As avdoralimab is still in clinical trial, the acquired rights are classified as intangible asset in progress. They were subject to annual impairment test. No impairment were recorded since inception. These acquired rights will be amortized when the Company obtains economic benefits. According to the agreement, the Company will pay additional payments according to the reach of specific steps. As of June 30, 2023, according to the uncertainty of these potential future payments, no liability was recognized. Development costs incurred by the Company are recognized as research and development expenses. As a reminder, during 2022 fourth quarter, the Company was informed by the sponsor of the Phase 2 clinical trial evaluating avdoralimab in inflammation in bullous pemphigoid ("BP") indication of its decision to discontinue said trial. Consequently, the Company decided in December 2022 to stop the development of avdoralimab in bullous pemphigoid ("BP") indication in inflammation, only indication supporting the recoverable amount of the asset as of December 31, 2021 (as well that as of June 30, 2022).

Property and equipment

Property and equipment	6 Months Ended
Property and equipment	Jun. 30, 2023
Property, plant and equipment [abstract]
Property and equipment	roperty and equipment (in thousands of euro) Lands and buildings Laboratory equipment and other In progress Total Of which finannce leases January 1, 2022 4,981 5,187 6 10,174 5,342 Acquisitions 14 458 — 472 — Disposals — — — — — Depreciation (379) (711) — (1,090) (534) Transfers — — — — — June 30, 2022 4,616 4,934 6 9,556 4,808 (in thousands of euro) Lands and buildings Laboratory equipment and other In progress Total Of which right of use assets(3) January 1, 2023 4,242 4,298 — 8,542 6,423 Acquisitions 31 279 — 310 79 Disposals (1) (513) (78) — (591) (513) Depreciation (323) (670) — (993) (428) Transfers — — — — — June 30, 2023 3,437 3,829 — 7,262 5,561 (1) On March 13, 2023, the Company signed an amendment to the lease for the "Le Virage" building, reducing the surface area of the leased premises. The effective date of the lease amendment is March 15, 2023. As a result, and in accordance with IFRS 16, the impact on the consolidated balance sheet at the effective date of the lease amendment is as follows: write-off of a right of use (asset) of €0.5 million and a lease liability of €0.7 million.

Trade payables and others

Trade payables and others	6 Months Ended
Trade payables and others	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Trade payables and others	Trade payables and others (in thousands of euro) June 30, 2023 December 31, 2022 Suppliers (excluding payables related to capital expenditures) 9,868 13,656 Tax and employee-related payables 5,327 5,978 Other payables (1) 1,380 1,260 Trade payables and others (excluding payables related to capital expenditures) 16,575 20,894 Payables related to capital expenditures (2) 2,416 17 Payables and others 18,991 20,911 (1) As of June 30, 2023, this amount includes mainly the liability related to the payment of the guarantee fees on the two State Guaranteed Loans obtained from Société Générale and BNP Paribas in 2021 (see note 9). (2) As of June 30, 2023, this amount includes mainly the amount of €2,400 thousand due to Orega Biotech for the rights relating to IPH5201 following the first patient dosed in the Phase 2 MATISSE clinical trial in June 2023, in accordance to the agreement signed in 2019. This amount was fully paid in July 2023. The book value of trade payables and others is considered to be a reasonable approximation of their fair value.

Financial liabilities

Financial liabilities	6 Months Ended
Financial liabilities	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Financial liabilities	Financial liabilities (in thousands of euro) December 31, 2022 Proceeds from borrowing Proceeds from lease liabilities and other non cash effects Repayments of borrowings/leases liabilities Exchange rate variation (non cash) June 30, 2023 State guaranteed loan Société Générale (1) 20,000 — — — — 20,000 State guaranteed loan BNP Paribas (1) 8,700 — — — — 8,700 State guaranteed loans - accrued interest 15 — — — — 15 Lease liabilities – Building "Le Virage" (3) 1,353 — (736) (130) — 487 Lease liabilities – Premises Innate Inc. 345 — — (50) 2 297 Lease liabilities – Laboratory equipment 287 — — (89) — 198 Lease liabilities – Vehicles 33 — 48 (13) — 70 Lease liabilities - Printers 27 — — (4) — 23 Borrowing – Equipment 154 — — (27) — 127 Borrowing – Building (2) 11,338 — — (602) — 10,736 Total 42,252 — (689) (916) 2 40,658 (in thousands of euro) December 31, 2021 Proceeds from borrowing Proceeds from lease liabilities (non cash) Repayments of borrowings/leases liabilities Exchange rate variation (non cash) June 30, 2022 State guaranteed loan Société Générale (1) 20,000 — 50 — — 20,050 State guaranteed loan BNP Paribas (1) 8,700 — 22 — — 8,722 State guaranteed loans - accrued interest — — — — — — Lease liabilities – Building "Le Virage" 1,875 — — (260) — 1,614 Lease liabilities – Premises Innate Inc. 391 — 45 (44) 5 396 Lease liabilities – Laboratory equipment 464 — — (87) — 376 Lease liabilities – Vehicles 53 — 38 (19) — 71 Lease liabilities - Printers 35 — — (4) — 31 Borrowing – Equipment 209 — — (27) — 181 Borrowing – Building (2) 12,525 — — (591) — 11,933 Total 44,251 — 155 (1,032) 5 43,374 (1) On January 5, 2022, the Company announced that it had obtained €28.7 million in non-dilutive financing in the form of two State Guaranteed Loans from Société Générale (€20.0 million) and BNP Paribas (€8.7 million). The Company received the funds related to these two loans on December 27 and 30, 2021 respectively. Both loans have an initial maturity of one year with an option to extend to five years usable from August, 2022. They are 90% guaranteed by the French government as part of the package of measures put in place by the French government to support companies during the COVID-19 pandemic. In August 2022, the Company has requested the extension of these two loans repayment for an additional period of five years starting in 2022 and including a one-year grace period. Consequently, the Company has obtained agreements from Société Générale and BNP Paribas. The effective interest rates applied to these contracts during the additional period are 1.56% and 0.95% for Société Générale and BNP Paribas loans, respectively, excluding insurance and guarantee fees, with an amortization exemption for the entire year 2023. During this grace period, the Company will only be liable for the payment of interest and the guarantee fees, with amortization of the two loans starting in 2024 over a period of four years. The state guarantee fees amounts to €877 thousand and €379 thousand for Société Générale and BNP Paribas loans respectively. (2) On July 3, 2017, the Company borrowed from the Bank “Société Générale” in order to finance the construction of its future headquarters. This loan amounting to a maximum of €15,200 thousand will be raised during the period of the construction in order to pay the supplier payments as they become due. As of December 31, 2018 and 2019, the loan was raised at an amount of €1,300 thousand. The loan release period was limited to August 30, 2019. On August 30, 2019, the Company drew down the remaining portion of the €15,200 thousand loan granted, for an amount of €13,900 thousand. The reimbursement of the capital has begun in August 30, 2019 and will proceed until August 30, 2031 (12 years). Given the development of its portfolio and in particular the refocusing of its activities on research and development, the Company has for the time being suspended the project to build its new head office on the land acquired in Luminy. In the meantime, the loan will be used to finance several structuring projects (improvement of the information system, development of a commercial platform, development of additional premises rented, etc.). As of June 30, 2023, the remaining capital of the loan amounted to €10,736 thousand. The Company authorized collateral over financial “Société Générale” instruments amounting to €15,200 thousand. The security interest on the pledge financial instruments will be released in accordance with the following schedule: €4,200 thousand in July 2024, €5,000 thousand in August 2027 and €6,000 thousand in August 2031. This loan bears a fixed interest rate of 2.01%. It is subject to a covenant based on the assumption that the total cash, cash equivalents and current and non-current financial assets are at least equal to principal as of financial year end. (3) On March 13, 2023, the Company signed an amendment to the lease for the "Le Virage" building, reducing the surface area of the leased premises. The effective date of the lease amendment is March 15, 2023. As a result, and in accordance with IFRS 16, the impact on the consolidated balance sheet at the effective date of the lease amendment is as follows: write-off of a right of use (asset) of €0.5 million and a lease liability of €0.7 million. The table below shows the schedule for the contractual repayment of financial liabilities (being principal and interest payments) as of June 30, 2023: (in thousands of euro) Within 1 year From 2nd to 5th year included Over 5 years Total State guaranteed loan Société Générale 2,739 18,087 — 20,826 State guaranteed loan BNP Paribas 1,156 7,772 — 8,928 State guaranteed loans - accrued interest 14 — — 14 Lease liabilities – Building "Le Virage" 255 255 — 509 Lease liabilities – Premises Innate Inc. 96 208 — 304 Lease liabilities – Laboratory equipment 167 32 — 198 Lease liabilities – Vehicles 29 44 — 71 Lease liabilities - Printers 9 13 — 22 Borrowing – Equipment 57 71 — 128 Borrowing – Building 1,427 5,706 4,517 11,649 Total financial liabilities 5,948 32,189 4,517 42,654

Employee benefit

Employee benefit	6 Months Ended
Employee benefit	Jun. 30, 2023
Disclosure of information about defined benefit plans [abstract]
Employee benefit	Employee benefit Defined benefit obligation (in thousands of euro) June 30, 2023 December 31, 2022 Allowance for retirement defined benefit 2,159 2,184 Allowance for seniority awards 373 366 Defined benefit obligations 2,532 2,550 Amounts recognized in the statement of financial position are determined as follows (in thousand euros): As of January 1, 2022 2,976 Service cost 427 Interest costs (62) Actuarial (gain) / loss (790) As of December 31, 2022 2,550 Service cost 100 Interest costs (17) Actuarial (gain) / loss (101) As of June 30, 2023 2,532 Discount rates used by the Company to evaluate retirement benefits were based on iBoxx Corporate AA. It was 3.60% and 3.75% as of June 30, 2023 and December 31, 2022, respectively.

Capital

Capital	6 Months Ended
Capital	Jun. 30, 2023
Share Capital and Share Base Payments [Abstract]
Capital	CapitalShare capital The Company manages its capital to ensure that the Company will be able to continue as a going concern while maximizing the return to shareholders through the optimization of the debt and equity balance. As of June 30, 2023, the Company’s share capital amounted to €4,026,536 divided into (i) 80,516,622 ordinary shares, each with a nominal value of €0.05; (ii) 6,514 “2016” preferred shares, each with a nominal value of €0.05, and (iii) 7,581 “2017” preferred shares, each with a nominal value of €0.05, respectively, fully paid up. Share capital does not include BSAs, BSAAR, AGAs and AGAPs that have been granted to certain investors or natural persons, both employees and non-employees of the Company, but not yet exercised. On October 21, 2019 and December 30, 2019, the retention period for the “2016 free preferred shares” has ended. The number of ordinary shares to which the conversion of one preferred share entitle has been determined according to the fulfilment of the performance criteria. Holders of “2016” preferred shares” are entitled to vote at our shareholders’ meetings, to dividends and to preferential subscription rights, on the basis of the number of ordinary shares to which they are entitled if they convert their preferred shares. In April 3, 2021, the retention period for the "2017 free preferred shares" has ended. The number of ordinary shares to which the conversion of one preferred share entitle has been determined according to the fulfillment of the performance criteria. According to these same performance criteria, the Executive Board of April 7, 2021 noted that the "2017 preferred shares" did not give right to any ordinary shares. The “2017 preferred shares” will not be redeemed by the Company and will remain incorporated into the capital, unless subsequently decided by the Executive Board. As the conversion is void, the "2017 preferred shares" no longer give the right to vote at our general meetings, nor to receive dividends. In the six months ended June 30, 2023, a capital increase of €15,228 occurred as a result of the Executive Board decisions on April 14, 2023 and July 6, 2023, subsequent to (i) the conversion of 47,100 “2012” BSAAR and (ii) the creation of 223,593 ordinary shares following the set-up of a company saving plan for the benefit of the Company’s employees, including 163,293 ordinary shares issued free of charge (top-up) and (iii) the conversion of 33,860 “2013” BSA. These events led to a net capital increase of €15,228 and an increase in share premium of €332,621, broken down as follows: (i) a creation of 47,100 ordinary shares, with a nominal value of €0.05, for an issue price of €2.04, (ii) a creation of 163,293 ordinary shares, with a nominal value of €0.05 and a creation of 60,300 ordinary shares, with a nominal value of €0.05, for an issue price of €2.85 per share, and (iii) a creation of 33,860 ordinary shares, with a nominal value of €0.05, for an issue price of €2.36. The Company has issued BSAs, BSAARs, AGAs and AGAPs as follows: Date Types Number of warrants issued as of 6/30/2023 Number of warrants void as of 6/30/2023 Number of warrants exercised as of 6/30/2023 Number of warrants outstanding as of 6/30/2023 Maximum number of shares to be issued as of 6/30/2023 Exercise price per share (in €) Sept. 9, 2011 BSAAR 2011 650,000 25,000 625,000 — — 2.04 May 27, 2013 BSAAR 2012 146,050 12,250 133,800 — — 2.04 July 1, 2015 BSAAR 2015 1,050,382 2,720 1,940 1,045,722 1,045,722 7.20 October 21, 2016 AGAP Management 2016-1 2,000 550 250 86,700 59,350 59,350.00 October 21, 2016 AGAP Employees 2016-1 2,486 251 167 2,068 268,840 - October 21, 2016 AGA Management 2016-1 50,000 — 50,000 — — - December 30, 2016 AGAP Management 2016-2 3,000 — — 3,000 333,000 - December 30, 2016 AGA Management 2016-2 250,000 — 250,000 — — - April 3,2018 AGAP Employees 2017-1 5,725 5,725 — — — - April 3,2018 AGAP Management 2017-1 2,400 2,400 — — — — April 3,2018 AGA Employees 2017 114,500 4,000 110,500 — — — July 3, 2018 AGA Bonus 2018-1 67,028 469 66,559 — — - November 20, 2018 AGAP Perf Employees 2018-1 327,500 224,375 103,125 — — - November 20, 2018 AGAP Perf Management 2018-1 260,000 150,000 110,000 — — - January 14, 2019 AGA Employees 2018 90,650 5,000 85,650 — — - April 29, 2019 AGA New Members 2017-1 25,000 — 25,000 — — - July 3, 2019 AGA Bonus 2019-1 57,376 — 57,376 — — - July 13, 2020 AGA Bonus 2020-1 & 2 79,861 17,885 61,976 — — - August 5, 2020 AGAP Employees 2020-1 766,650 310,434 — 456,216 456,216 - August 5, 2020 AGAP Management 2020-1 710,000 60,000 — 650,000 650,000 - July 22, 2021 AGA Bonus 2021-1 125,748 — 125,748 — — - October 1, 2021 AGAP Employees 2021-1 1,066,600 167,600 — 899,000 899,000 - October 1, 2021 AGAP Management 2021-1 610,000 90,000 — 520,000 520,000 - February 12, 2022 AGA "Plan Epargne Entreprise" 2022 138,960 — 138,960 — — — October 3, 2022 AGA Bonus 2022-1 128,061 — — 128,061 128,061 — December 12, 2022 AGA Perf Employees 2022-1 1,371,500 81,000 — 1,290,500 1,290,500 — December 12, 2022 AGA Perf Management 2022-1 550,000 — — 550,000 550,000 — April 14, 2023 AGA "Plan Epargne Entreprise" 2023 163,293 — 163,293 — — — July 21, 2020 Stock Options 2020-1 102,000 102,000 — — — - November 4, 2019 AGAP 2019 Employees 2019 546,700 375,150 171,550 — — - November 4, 2019 AGAP 2019 Management 2019 355,000 207,500 147,500 — — - July 29, 2011 BSA 2011-2 225,000 25,000 200,000 — — 1.77 July 17, 2013 BSA 2013 237,500 — 225,000 12,500 12,500 2.36 July 16, 2014 BSA 2014 150,000 — 75,000 75,000 75,000 8.65 April 27, 2015 BSA 2015-1 70,000 — — 70,000 70,000 9.59 July 1, 2015 BSA 2015-2 14,200 — — 14,200 14,200 14.05 September 20, 2017 BSA 2017 37,000 — — 37,000 37,000 11.00 December 16, 2022 BSA 2022-1 40,000 31,740 — 8,260 8,260 2.31 Total as of June 30, 2023 10,592,170 1,901,049 2,928,394 5,762,727 6,514,299

Financial instruments recognize

Financial instruments recognized in the statement of financial position and related effect on the income statement	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about financial instruments [abstract]
Financial instruments recognized in the statement of financial position and related effect on the income statement	Financial instruments recognized in the statement of financial position and related effect on the income statement The following tables show the carrying amounts and fair values of financial assets and financial liabilities. The tables do not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. As of June 30, 2023 Book value on the statement of financial position Fair value through profit and loss (1) Amortized cost (2) Fair value Financial assets Non-current financial assets 35,790 35,790 — 35,790 Trade receivables and others 56,446 — 56,446 56,446 Short-term investments 17,475 17,475 — 17,475 Cash and cash equivalents 71,414 71,414 — 71,414 Total financial assets 181,125 124,679 56,446 181,125 Financial liabilities Financial liabilities—non-current portion 35,323 — 35,323 35,323 Financial liabilities—current portion 5,335 — 5,335 5,335 Trade payables and others 18,991 — 18,991 18,991 Total financial liabilities 59,649 — 59,649 59,649 As of December 31, 2022 Book value on the statement of financial position Fair value through profit and loss (1) Amortized Cost (2) Fair value Financial assets Non-current financial assets 35,119 35,119 — 35,119 Trade receivables and others 52,445 — 52,445 52,445 Short-term investments 17,260 17,260 — 17,260 Cash and cash equivalents 84,225 84,225 — 84,225 Total financial assets 189,049 136,604 52,445 189,049 Financial liabilities Financial liabilities—non-current portion 40,149 — 40,149 40,149 Financial liabilities—current portion 2,102 — 2,102 2,102 Trade payables and others 20,911 — 20,911 20,911 Total financial liabilities 63,162 — 63,162 63,162 ( 1) The fair value of financial assets classified as fair value through profit and loss corresponds to the market value of the assets, which are primarily determined using level 2 measurements. (2) The book amount of financial assets and liabilities measured at amortized cost was deemed to be a reasonable estimation of fair value. In accordance with the amendments to IFRS 7, financial instruments are presented in three categories based on a hierarchy of methods used to determine fair value: Level 1: fair value determined based on quoted prices in active markets for assets or liabilities; Level 2: fair value determined on the observable database for the asset or liability concerned either directly or indirectly;

Revenue, government financing f

Revenue, government financing for research expenditures and sales	6 Months Ended
	Jun. 30, 2023
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Revenue, government financing for research expenditures and sales	Revenue, government financing for research expenditures and salesRevenue from collaboration and licensing agreements Revenues from collaboration and licensing agreements result from agreements signed with AstraZeneca, Sanofi and Takeda : (in thousands of euro) June 30, 2023 June 30, 2022 Proceeds from collaboration and licensing agreements 34,728 41,919 of which monalizumab agreement (AstraZeneca) 9,503 16,440 of which IPH5201 agreement (AstraZeneca) — 4,826 of which preclinical molecules agreement (AstraZeneca) — 17,400 of which 2016 Sanofi agreement 2,000 3,000 of which 2022 Sanofi agreement 18,672 — of which Takeda agreement 4,553 — of which other agreements — 252 Invoicing of R&D costs (IPH5201 agreement) 616 (21) Exchange gains or losses on collaboration agreement — (627) Revenue from collaboration and licensing agreements 35,344 41,271 a) Revenue recognition related to monalizumab AZ agreements and amendments Change in deferred revenue relating to monalizumab agreement: (in thousands of euro) Total As of December 31, 2021 20,159 Increase in deffered revenu resulting from the $50m milestone relating to the dosage of the first patent in the Phase 3 trial PACIFIC-9 (1) 47,687 Revenue for the six months ended June 30, 2022 (16,440) Transfer from / (to) collaboration liabilities (34,094) As of June 30, 2022 17,312 As of December 31, 2022 14,481 Revenue for the six months ended June 30, 2023 (9,503) Transfer from / (to) collaboration liabilities (283) As of June 30, 2023 4,696 (1) As a reminder, the increase in deferred revenue relating to monalizumab agreement between December 31, 2021 and June 30, 2022 is explained by the additional payment of €47,687 thousand ($50,000 thousand) made by AstraZeneca in June 2022 and triggered by the launch of the “PACIFIC-9” Phase 3 trial on April 28, 2022. This increase has led to a simultaneous increase in collaboration commitment ("collaboration liability"- see below) of €34,335 thousand ($36,000 thousand) in accordance with the Company’s July 2019 option concerning the co-financing of Phase 3 trials in the field of collaboration. Change in collaboration liabilities relating to monalizumab agreement: (in thousands of euro) Total As of December 31, 2021 40,415 Additions (1) 38,568 Deductions (5,862) As of June 30, 2022 73,121 As of December 31, 2022 63,211 Additions 283 Deductions (7,436) As of June 30, 2023 56,058 (1) As a reminder, the increase in collaboration liabilities relating to monalizumab agreement between December 31, 2021 and June 30, 2022 mainly results from (i) a €34,335 thousand ($36,000 thousand) increase in collaboration commitments in connection with the launch of the “PACIFIC-9” Phase 3 trial on April 28, 2022, and (ii) a €3,700 thousand increase in the collaboration commitments in connection with exchange rate fluctuations over the period. b) Revenue recognition related to IPH5201 AstraZeneca collaboration and option agreement Revenue related to IPH5201 for the six months ended June 30, 2023 are nil as compared to a €4,826 thousand revenue for the six months ended June 30, 2022 which resulted from the entire recognition in revenue of the $5.0 million milestone payment received from AstraZeneca following the signature on June 1, 2022 of an amendment to the initial contract signed in October 2018. As a reminder, this amendment set the terms of the collaboration following AstraZeneca’s decision to advance IPH5201 to a Phase 2 study. The Company will conduct the study. Both parties will share the external cost related to the study and incurred by the Company and AstraZeneca will provide products necessary to conduct the clinical trial. c) Revenue related to IPH6401 - Sanofi Revenue related to IPH6401 under the collaboration and license agreement signed with Sanofi is €2,000 thousand for the six months ended June 30, 2023, as compared to a revenue of €3,000 thousand as of June 30, 2022. The Company announced that, in June 2023, the first patient was dosed in a Sanofi-sponsored Phase 1/2 clinical trial evaluating IPH6401/SAR'514 in relapsed or refractory Multiple Myeloma. Under the terms of the licensing agreement signed in 2016, Sanofi made a milestone payment of €2.0 million, fully recognized in revenue as of June 30, 2023. This amount was received by the Company on July 21, 2023. d) Revenue related to Sanofi research collaboration and licensing agreement (2022) On January 25, 2023, the Company announced the expiration of the waiting period under the Hart-Scott-Rodino (HSR) Antitrust Improvements Act of 1976 and the effectiveness of the licensing agreement as of January 24, 2023. Consequently, under the terms of such agreement, the Company received an upfront payment of €25.0 million in March 2023, including €18.5 million for the exclusive license, €1.5 million for the research work and €5.0 million for the two additional targets options. The Company considers that the license to the B7-H3 technology is a right to use the intellectual property granted exclusively to Sanofi from the effective date of the agreement. As such, the €18.5 million upfront payment relating to the exclusive license has been fully recognized in revenue as of June 30, 2023. Change in deferred revenue relating to the 2022 research collaboration and licensing agreement : (in thousands of euro) Total As of December 31, 2022 — Additions (1) 6,500 Deductions (172) As of June 30, 2023 6,328 (1) The increase in deferred revenue relating to the 2022 research collaboration and licensing agreement with Sanofi between December 31, 2022 and June 30, 2023 mainly comprises (i) an upfront payment of €5,000 thousand relating to the granting of two options for exclusive licenses on Innate's intellectual property for the research, development, manufacturing and commercialization of NKCEs specifically targeting two preclinical molecules. The Company will recognize the related revenues either at the reporting date or three years after the effective date; as well as (ii) an amount of €1,400 thousand relating to research services provided in collaboration with Sanofi. The Company will recognize the related revenues on a straight-line basis over the duration of the research work to which the Company has agreed corresponding to three years. e) Schedule of variance of deferred revenue (in thousands of euro) As of December 31, 2022 Recognition in P&L Proceeds Transfer from / (to) collaboration liabilities As of June 30, 2023 Monalizumab 14,481 (9,503) — (283) 4,696 Sapphire (Sanofi options) — — 5,000 — 5,000 Sapphire (Sanofi services) — (172) 1,500 — 1,328 Total 14,481 (9,675) 6,500 (283) 11,024 (in thousands of euro) As of December 31, 2021 Recognition in P&L Proceeds Transfer from / (to) collaboration liabilities As of June 30, 2022 Monalizumab 20,159 (16,440) 47,687 (34,094) 17,312 Preclinical molecules 17,400 (17,400) — — — Others 353 (235) — — 117 Total 37,912 (34,075) 47,687 (34,094) 17,427 The Company receives grants from the European Commission, French government and state organizations in several different forms: • Research Tax Credits; and • Investment and operating grants. As of June 30, 2023 and 2022, an estimate of the research tax credit amount for the first half period is calculated on the basis of eligible expenses over the period. The total amount for government financing for research expenditures recorded as other income in the income statement can be analysed as follows: (in thousands of euro) June 30, 2023 June 30, 2022 Research tax credit 4,854 (1) 4,270 Grant 0 49 Government financing for research expenditures 4,854 4,319

Operating expenses

Operating expenses	6 Months Ended
Operating expenses	Jun. 30, 2023
Analysis of income and expense [abstract]
Operating expenses	Operating expenses (in thousands of euro) June 30, 2023 June 30, 2022 R&D G&A Total R&D G&A Total Subcontracting costs(1) (15,857) — (15,857) (10,727) — (10,727) Cost of supplies and consumable materials (1,410) (100) (1,510) (1,663) (285) (1,948) Personnel expenses other than share-based compensation (7,781) (3,871) (11,652) (7,447) (4,448) (11,895) Share-based compensation (905) (496) (1,401) (1,275) (1,321) (2,596) Personnel expenses (8,686) (4,367) (13,053) (8,722) (5,769) (14,491) Non-scientific advisory and consulting(2) (532) (1,662) (2,194) (752) (2,242) (2,994) Leasing and maintenance (470) (445) (915) (97) (961) (1,058) Travel expenses and meeting attendance (180) (143) (323) (245) (109) (354) Marketing, communication and public relations (34) (142) (176) (84) (375) (459) Scientific advisory and consulting(3) (561) — (561) (360) — (360) Other purchases and external expenses (13) (1,153) (1,166) (9) (1,123) (1,132) Depreciation and amortization (3,044) (601) (3,645) (1,274) (768) (2,042) Intellectual property expenses (570) (68) (638) (492) (176) (668) Other income and (expenses), net (98) (464) (562) (531) (332) (863) Total operating expenses (31,453) (9,144) (40,597) (24,956) (12,140) (37,096) (1) The Company subcontracts a significant part of its pre-clinical (pharmaceutical development, tolerance studies and other model experiments, etc.) and clinical operations (coordination of trials, hospital costs, etc.) to third parties. (2) Non-scientific advisory and consulting are services performed to support the general and administration activities of the Company, such as legal, accounting and audit fees as well as business development support. (3) Scientific advisory and consulting expenses relate to consulting services performed by third parties to support the research and development activities of the Company.

Net financial income _ (loss)

Net financial income / (loss)	6 Months Ended
Net financial income / (loss)	Jun. 30, 2023
Analysis of income and expense [abstract]
Net financial income / (loss)	Net financial income / (loss) Net financial income (loss) can be analyzed as follows : (in thousands of euro) June 30, 2023 June 30, 2022 Interests on financial assets 965 198 Change in valuation allowance on financial instruments 1,044 53 Foreign exchange gains 1,073 3,797 Other financial income — — Financial income 3,083 4,048 Foreign exchange losses (642) (3,663) Unrealized losses on financial assets — (2,309) Interest on financial liabilities (324) (194) Other financial expenses — — Financial expenses (966) (6,166) Net financial income (loss) 2,116 (2,118) For the six months ended June 30, 2023 and 2022, the foreign exchange gains and losses mainly result from the variance of the exchange rate between the Euro and the US dollar on US dollars denominated cash and cash equivalent and financial assets accounts. Unrealized losses on financial assets relate to unquoted instruments, the fair value of which is determined using level 2 measurements.

Income tax _ (expense)

Income tax / (expense)	6 Months Ended
Income tax / (expense)	Jun. 30, 2023
Income taxes paid (refund) [abstract]
Income tax / (expense)	Income tax / (expense)Due to the Company’s early stage of development, it is not probable that future taxable profit will be available against which the unused tax losses can be utilized. As a consequence, deferred tax assets are recognized up to deferred tax liabilities. The main temporary differences are related to the application of the IFRS 15 standard for fiscal years beginning on or after January 1, 2018, finance leases, provisions for pension commitments and tax loss carryforwards. The Company did not recognize a current tax expense as of June 30, 2023 regarding a projected tax rate of nil as of December 31, 2023. As of June 30, 2023, the accumulated tax losses carryforwards of Innate Pharma SA were €466,153 thousand with no expiration date (same amount as of December 31, 2022). As of June 30, 2023, the accumulated tax losses carryforwards of Innate Pharma Inc was €15,419 thousand or $16,446 thousand (same amount as of December 31, 2022).

Discontinued Operations

Discontinued Operations	6 Months Ended
Discontinued Operations	Jun. 30, 2023
Discontinued Operations [Abstract]
Discontinued Operations	Discontinued Operations As a reminder, a Termination and Transition Agreement was negotiated and executed, effective as of June 30, 2021 further to the Company's decision to return the rights of Lumoxiti back to AstraZeneca. Consecutively, activities related to Lumoxiti are presented as discontinued operations since October 1, 2021. Thus, the net income from discontinued operations related to Lumoxiti are nil compared to a net loss of €0.1 million for the first half of 2022 corresponding to residual costs associated with the transfer of activities to AstraZeneca. This transfer has now been completed. a) Financial Performance (in thousands of euro) June 30, 2023 June 30, 2022 Revenue and other income Revenue from collaboration and licensing agreements — — Sales — 42 Total revenue and other income — 42 Operating expenses Research and development expenses — (11) Selling, general and administrative expenses — (104) Impairment of intangible assets — — Total operating expenses — (115) Net income (loss) from distribution agreements — — Operating income (loss) — (73) Financial income — — Financial expenses — — Net financial income (loss) — — Net income (loss) before tax — (73) Income tax expense — — Net income (loss) from discontinued operations — (73) b) Cash-Flows (in thousands of euro) June 30, 2023 June 30, 2022 Net cash generated from / (used in) operating activities — (5,539) Net cash generated from / (used in) investing activities — — Net cash generated from / (used in) financing activities — — Net cash flows from discontinued operations — (5,539)

Commitments, contingencies and

Commitments, contingencies and litigation	6 Months Ended
Commitments, contingencies and litigation	Jun. 30, 2023
Commitments, Contingencies And Litigations [Abstract]
Commitments, contingencies and litigation	Commitments, contingencies and litigationCommitments The Company has identified the following changes in off-balance sheet commitments since December 31, 2022: • non-cancellable purchase commitments as of June 30, 2023 for a total of €3,598 thousand with various CMOs.These commitments are comprised of non-cancellable purchase orders placed during the first half of 2023 with contract manufacturing organizations (CMOs) for the supply of various services in relation with preclinical work for an amount of €783 thousand and clinical work for an amount of €2,815 thousand. The execution and billing of these services has not yet started at the date of this report. Provisions amounted to €2,247 thousand and €1,740 thousand as of June 30, 2023 and December 31, 2022, respectively. As of June 30, 2023, they mainly consist of (i) a provision amounting €1,430 thousand in connection with the tax inspection carried out in 2022 and (ii) provision for charges amounting €689 thousand relating to the employer contribution in respect of the grants of employee equity instruments. Regarding the tax inspection, as of June 30, 2023, the Company reassessed the impact on research tax credit claims relating to expenses incurred in the years under review. Consequently, the provision has been adjusted to €1,430 thousand compared to €1,270 thousand as of December 31, 2022. The procedure is still ongoing at the date of this report. Moreover, in accordance with IFRS 2, when a Company decides to provide its employees with shares bought back on the market, a provision has to be recognized upon the decision to allocate free shares that are spread over the vesting period when the plan conditions actions for employees when they join the Company at the end of the plan.

Related party transactions

Related party transactions	6 Months Ended
Related party transactions	Jun. 30, 2023
Related party transactions [abstract]
Related party transactions	Related party transactions Members of the Executive Board and Other Executive Members For each of the period presented, the following compensation was granted to the members of the Executive Committee of the Company and were recognized as expense: (in thousands of euro) June 30, 2023 June 30, 2022 Personnel and other short-term employee benefits 1,386 1,205 Extra pension benefits 11 11 Share-based compensation 408 891 Advisory fees 318 — Executive Board Members and other Executive Members compensation 2,123 2,107 Personnel and other short-term employee benefits correspond to amounts included in personnel expenses for the six-month periods ended June 30, 2023 and 2022 respectively. Claire de Saint-Blanquat,Vice President, Legal and Corporate and Secretary of the Supervisory Board and Henry Wheeler, Vice President, Investor Relations and Communication was appointed to the executive committee in January 2023. Members of the Supervisory Board The Company recognized a provision of €176 thousand for attendance fees (jetons de presence) relating to the six months ended June 30, 2023. This amount includes the compensation for the Chairman of the Supervisory Board. Related parties Novo Nordisk A/S is a shareholder, Supervisory Board member and is related to the Company by three licensing agreements related to the drug candidates lirilumab, monalizumab and avdoralimab. Under the terms of the agreements, Novo Nordisk A/S is eligible to receive milestone payments as well as royalties on future sales. As of June 30, 2023, the Company has no liability to Novo Nordisk A/S. AstraZeneca is a shareholder and is related to the Company through several collaboration and option licensing or license agreements for different drug candidates (monalizumab, avdoralimab and IPH5201). The payments between the two companies as well as the liabilities and receivables as of June 30, 2023 are as follows: As of June 30,2023 (in thousands of euro) Payments Assets/Liabilities Collection (AstraZeneca to the Company) / Receivables 3,281 863 Payments (the Company to AstraZeneca) / Liabilities (8,139) (2,587) Total (4,858) (1,724) Subsidiaries The business relationships between the Company and its subsidiary are governed by intra-group and commercial agreements, concluded at market standard conditions on an arm’s length basis.

Income _ (loss) per share

Income / (loss) per share	6 Months Ended
Income / (loss) per share	Jun. 30, 2023
Income (Loss) Per Share [Abstract]
Income / (loss) per share	Income / (loss) per share Basic income / (loss) per shareBasic income / (loss) per share are calculated by dividing the net earnings attributable to equity holders of the Company by the weighted average number of ordinary shares in issue during the period. June 30, 2023 June 30, 2022 Net income/(loss) 1,718 6,303 Weighted average number of ordinary shares in circulation 80,319,897 79,753,657 Basic income/(loss) per share (€ per share) 0.02 0.08 Diluted income (loss) per share is calculated by dividing the net income (loss) attributable to equity holders of the Company by the weighted average number of ordinary shares in circulation during the corresponding period, increased by all dilutive potential common shares. In thousands of euro, except for data share June 30, 2023 June 30, 2022 Net income/(loss) for the period 1,718 6,303 Weighted average number of ordinary shares in circulation 80,319,897 79,753,657 Adjustment for share instruments 3,461,439 2,132,098 Diluted income/(loss) per share (€ per share) 0.02 0.08

Events after the reporting date

Events after the reporting date	6 Months Ended
Events after the reporting date	Jun. 30, 2023
Disclosure of non-adjusting events after reporting period [abstract]
Events after the reporting date	Events after the reporting dateNone.

Basis of presentation and sta_2

Basis of presentation and statement of compliance (Policies)	6 Months Ended
	Jun. 30, 2023
Significant Accounting Policies [Abstract]
Basis of preparation	Basis of preparationThe interim condensed consolidated financial statements as of June 30, 2023 and for the six months ended June 30, 2023 and 2022 and the related notes (together, the “interim condensed consolidated financial statements”) have been prepared under the responsibility of the management of the Company in accordance with the underlying assumptions of going concern as the Company’s loss-making situation is explained by the innovative nature of the products developed, therefore involving a multi-year research and development phase. The interim condensed consolidated financial statements were closed by the Executive Board, approved and authorized by the Supervisory Board upon recommendation of the Audit Committee on September 13, 2023. They have been prepared in accordance with IAS 34, ‘Interim Financial Reporting’ as issued by the International Accounting Standard Board (“IASB”). Due to the listing of ordinary shares of the Company on Euronext Paris and in accordance with the European Union’s regulation No. 1606/2002 of July 19, 2002, the interim condensed consolidated financial statements are also prepared in accordance with IFRS, as adopted by the European Union (EU).For the presented periods, the differences between IFRS as issued by IASB and IFRS adopted by EU had no impact on the interim condensed consolidated financial statements. The general accounting conventions were applied in accordance with the underlying assumptions, namely (i) going concern, (ii) permanence of accounting methods from one year to the next and (iii) independence of financial years, and in conformity with the general rules for the preparation and presentation of consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”). The interim condensed consolidated financial statements do not include all disclosures required for annual financial statements and should therefore be read in conjunction with the consolidated financial statements as of and for the year ended December 31, 2022. The results of the operations for the six months ended June 30, 2023 are not necessarily indicative of the results to be expected for the year ending December 31, 2023 or for any other interim period or for any year in the future. Except for number of shares and per share amounts, all amounts are expressed in thousands of euros, unless stated otherwise. Some amounts may be rounded for the calculation of financial information contained in the interim condensed consolidated financial statements. Accordingly, the totals in some tables may not be the exact sum of the preceding figures.
Use of judgments and estimates	Use of judgments and estimates The preparation of financial statements in accordance with IFRS requires the Company to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. These estimates can be revised where the circumstances on which they are based change. The actual results may therefore differ from the estimates initially formulated. The estimates and judgments which are mainly used by the Company are detailed in note 18.1.1 in paragraph 2.w) of the appendix to the consolidated financial statements as of December 31, 2022 of the Universal Registration Document published on April 6, 2023. Estimates and judgments which impact the condensed consolidated financial statements as of June 30, 2023 are: • accounting for collaboration and licensing agreements (note 6 and 13); • estimate of the useful life of the acquired licenses (note 6).
Recently issued accounting standards and interpretations	Recently issued accounting standards and interpretations Application of the following amended standards is mandatory for the first time for the financial period beginning on January 1, 2023 and, as such, they have been adopted by the Company: • IFRS 17 - Insurance contracts; • Amendements to IAS 1 : Presentation of Financial Statements; • Amendements to IAS 8 : Accounting policies, Changes in accounting Estimates and Errors; • Amendements to IAS 12 : Income taxes. Those amended standards have no impact on the interim condensed consolidated financial statements.
Translation of transactions denominated in foreign currency	Translation of transactions denominated in foreign currency Foreign currency transactions are translated into the presentation currency using the following exchange rates: June 30, 2022 December 31, 2022 June 30, 2023 €1 equals to Average rate Closing rate Average rate Closing rate Average rate Closing rate USD 1.0933 1.0387 1.0530 1.0666 1.0806 1.0866

Basis of presentation and sta_3

Basis of presentation and statement of compliance (Tables)	6 Months Ended
Basis of presentation and statement of compliance (Tables)	Jun. 30, 2023
Significant Accounting Policies [Abstract]
Disclosure of effect of changes in foreign exchange rates	Foreign currency transactions are translated into the presentation currency using the following exchange rates: June 30, 2022 December 31, 2022 June 30, 2023 €1 equals to Average rate Closing rate Average rate Closing rate Average rate Closing rate USD 1.0933 1.0387 1.0530 1.0666 1.0806 1.0866

Cash, cash equivalents, short_2

Cash, cash equivalents, short-term investments and non-current financial assets (Tables)	6 Months Ended
	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of cash, cash equivalents and financial assets	(in thousands of euro) June 30, 2023 December 31, 2022 Cash and cash equivalents 71,414 84,225 Short-term investments 17,475 17,260 Cash, cash equivalents and short-term investments 88,889 101,485 Non-current financial assets 35,790 35,119 Cash, cash equivalents and financial assets 124,679 136,604
Disclosure of reconciliation of changes in short-term investments and non-current financial assets	Changes in short-term investments and non-current financial assets for the six months ended June 30, 2022 and 2023 are the following: (in thousands of euro) December 31, 2022 Additions (1) Deductions (2) Variance of fair value through the consolidated statement of income (loss) Variation of accrued interests Foreign currency effect June 30, 2023 Short-term investments 17,260 — — 271 232 (288) 17,475 Non-current financial assets 35,119 — — 772 (102) — 35,790 Total 52,379 — — 1,043 130 (288) 53,265 (in thousands of euro) December 31, 2021 Additions Deductions Variance of fair value through the consolidated statement of income (loss) Variation of accrued interests Foreign currency effect June 30, 2022 Short-term investments 16,080 2,935 — 53 — 1,333 20,401 Non-current financial assets 39,878 — (2,935) (2,308) 172 — 34,808 Total 55,958 2,935 (2,935) (2,255) 172 1,333 55,209 (1) The additions correspond to both acquisitions and reclassifications of financial assets according to their maturity at the closing date.

Trade receivables and others (T

Trade receivables and others (Tables)	6 Months Ended
Trade receivables and others (Tables)	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of trade receivables and others	(in thousands of euro) June 30, 2023 December 31, 2022 Other receivables 109 61 Research tax credit(1) 43,936 25,904 Other tax credits 395 361 Prepaid expenses (2) 3,328 4,672 VAT refund 1,717 1,614 Trade account receivables (3) 2,934 3,080 Prepayments made to suppliers 3,146 2,652 Receivables and others 55,566 38,345 Research tax credit(1) — 13,018 Prepaid expenses (2) 880 1,081 Receivables and others - non-current 880 14,099 Trade receivables and others 56,446 52,445 (1) The Research tax credit is recognized as other operating income in the year to which the eligible research expenditure relates. The amount of €43,936 thousand recognized in current receivables corresponds to the CIR for the 2019, 2020 and 2022 tax year as well as the first half of 2023. Following the fact that the Company no longer met the eligibility criteria for the SME status as of December 31, 2019, the CIR for the 2019 and 2020 tax years represented a non-current receivable which will in principle be offset against the French corporate income tax due by the Company with respect to the three (2) As of June 30,2023, the prepaid expenses includes include an amount of €1,131 thousand relating to the guarantee fees in line with the two State Guaranteed Loans from Société Générale and BNP Paribas. Following the extension of these two loans repayment for an additional period, the full amount of the guarantee fee over the additional five-year period has been recognized as an operating expense in 2022. As of June 30, 2023, an adjustment is made through the prepaid accounts to reflect the fact that the expenses are related to the fiscal year (see note 9).

Intangible assets (Tables)

Intangible assets (Tables)	6 Months Ended
Intangible assets (Tables)	Jun. 30, 2023
Intangible assets other than goodwill [abstract]
Disclosure of detailed information about intangible assets	(in thousands of euro) Purchased licenses Other intangible assets In progress Total January 1, 2022 3,161 29 41,000 (1) 44,192 Acquisitions — — — — Additional considerations — — — — Disposals — — — — Amortizations (940) (3) — — (940) Transfers — — — — June 30, 2022 2,221 29 41,000 43,260 January 1, 2023 1,556 — — 1,556 Acquisitions — — — — Additional considerations 2,000 (2) — — 2,000 Disposals — — — — Amortizations (2,651) (3) — — (2,651) Transfers — — — — June 30, 2023 903 — — 903 (1) Following the Company's decision in December 2022 to stop the development of avdoralimab in bullous pemphigoid ("BP") indication in inflammation, only indication supporting the recoverable amount of the asset as of December 31, 2021 (as well that as of June 30, 2022), the rights relating to the intangible asset have been fully impaired for their net book value on the date of the decision, i.e. €41,000 thousand (see below "Avdoralimab (IPH5401) (anti-C5aR) rights acquired from Novo Nordisk A/S'). (2) This amount corresponds to the additional invoice received from Orega Biotech for the rights relating to IPH5201 following the first patient dosed in the Phase 2 MATISSE clinical trial in June 2023, in accordance to the agreement signed in 2019. This additional invoice is fully amortized as of June 30, 2023 and paid on July 2023.

Property and equipment (Tables)

Property and equipment (Tables)	6 Months Ended
Property and equipment (Tables)	Jun. 30, 2023
Property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment	(in thousands of euro) Lands and buildings Laboratory equipment and other In progress Total Of which finannce leases January 1, 2022 4,981 5,187 6 10,174 5,342 Acquisitions 14 458 — 472 — Disposals — — — — — Depreciation (379) (711) — (1,090) (534) Transfers — — — — — June 30, 2022 4,616 4,934 6 9,556 4,808 (in thousands of euro) Lands and buildings Laboratory equipment and other In progress Total Of which right of use assets(3) January 1, 2023 4,242 4,298 — 8,542 6,423 Acquisitions 31 279 — 310 79 Disposals (1) (513) (78) — (591) (513) Depreciation (323) (670) — (993) (428) Transfers — — — — — June 30, 2023 3,437 3,829 — 7,262 5,561 (1) On March 13, 2023, the Company signed an amendment to the lease for the "Le Virage" building, reducing the surface area of the leased premises. The effective date of the lease amendment is March 15, 2023. As a result, and in accordance with IFRS 16, the impact on the consolidated balance sheet at the effective date of the lease amendment is as follows: write-off of a right of use (asset) of €0.5 million and a lease liability of €0.7 million.

Trade payables and others (Tabl

Trade payables and others (Tables)	6 Months Ended
Trade payables and others (Tables)	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of trade payables and others	(in thousands of euro) June 30, 2023 December 31, 2022 Suppliers (excluding payables related to capital expenditures) 9,868 13,656 Tax and employee-related payables 5,327 5,978 Other payables (1) 1,380 1,260 Trade payables and others (excluding payables related to capital expenditures) 16,575 20,894 Payables related to capital expenditures (2) 2,416 17 Payables and others 18,991 20,911 (2) As of June 30, 2023, this amount includes mainly the amount of €2,400 thousand due to Orega Biotech for the rights relating to IPH5201 following the first patient dosed in the Phase 2 MATISSE

Financial liabilities (Tables)

Financial liabilities (Tables)	6 Months Ended
Financial liabilities (Tables)	Jun. 30, 2023
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of financial liabilities per maturity	(in thousands of euro) December 31, 2022 Proceeds from borrowing Proceeds from lease liabilities and other non cash effects Repayments of borrowings/leases liabilities Exchange rate variation (non cash) June 30, 2023 State guaranteed loan Société Générale (1) 20,000 — — — — 20,000 State guaranteed loan BNP Paribas (1) 8,700 — — — — 8,700 State guaranteed loans - accrued interest 15 — — — — 15 Lease liabilities – Building "Le Virage" (3) 1,353 — (736) (130) — 487 Lease liabilities – Premises Innate Inc. 345 — — (50) 2 297 Lease liabilities – Laboratory equipment 287 — — (89) — 198 Lease liabilities – Vehicles 33 — 48 (13) — 70 Lease liabilities - Printers 27 — — (4) — 23 Borrowing – Equipment 154 — — (27) — 127 Borrowing – Building (2) 11,338 — — (602) — 10,736 Total 42,252 — (689) (916) 2 40,658 (in thousands of euro) December 31, 2021 Proceeds from borrowing Proceeds from lease liabilities (non cash) Repayments of borrowings/leases liabilities Exchange rate variation (non cash) June 30, 2022 State guaranteed loan Société Générale (1) 20,000 — 50 — — 20,050 State guaranteed loan BNP Paribas (1) 8,700 — 22 — — 8,722 State guaranteed loans - accrued interest — — — — — — Lease liabilities – Building "Le Virage" 1,875 — — (260) — 1,614 Lease liabilities – Premises Innate Inc. 391 — 45 (44) 5 396 Lease liabilities – Laboratory equipment 464 — — (87) — 376 Lease liabilities – Vehicles 53 — 38 (19) — 71 Lease liabilities - Printers 35 — — (4) — 31 Borrowing – Equipment 209 — — (27) — 181 Borrowing – Building (2) 12,525 — — (591) — 11,933 Total 44,251 — 155 (1,032) 5 43,374 (1) On January 5, 2022, the Company announced that it had obtained €28.7 million in non-dilutive financing in the form of two State Guaranteed Loans from Société Générale (€20.0 million) and BNP Paribas (€8.7 million). The Company received the funds related to these two loans on December 27 and 30, 2021 respectively. Both loans have an initial maturity of one year with an option to extend to five years usable from August, 2022. They are 90% guaranteed by the French government as part of the package of measures put in place by the French government to support companies during the COVID-19 pandemic. In August 2022, the Company has requested the extension of these two loans repayment for an additional period of five years starting in 2022 and including a one-year grace period. Consequently, the Company has obtained agreements from Société Générale and BNP Paribas. The effective interest rates applied to these contracts during the additional period are 1.56% and 0.95% for Société Générale and BNP Paribas loans, respectively, excluding insurance and guarantee fees, with an amortization exemption for the entire year 2023. During this grace period, the Company will only be liable for the payment of interest and the guarantee fees, with amortization of the two loans starting in 2024 over a period of four years. The state guarantee fees amounts to €877 thousand and €379 thousand for Société Générale and BNP Paribas loans respectively. (2) On July 3, 2017, the Company borrowed from the Bank “Société Générale” in order to finance the construction of its future headquarters. This loan amounting to a maximum of €15,200 thousand will be raised during the period of the construction in order to pay the supplier payments as they become due. As of December 31, 2018 and 2019, the loan was raised at an amount of €1,300 thousand. The loan release period was limited to August 30, 2019. On August 30, 2019, the Company drew down the remaining portion of the €15,200 thousand loan granted, for an amount of €13,900 thousand. The reimbursement of the capital has begun in August 30, 2019 and will proceed until August 30, 2031 (12 years). Given the development of its portfolio and in particular the refocusing of its activities on research and development, the Company has for the time being suspended the project to build its new head office on the land acquired in Luminy. In the meantime, the loan will be used to finance several structuring projects (improvement of the information system, development of a commercial platform, development of additional premises rented, etc.). As of June 30, 2023, the remaining capital of the loan amounted to €10,736 thousand. The Company authorized collateral over financial “Société Générale” instruments amounting to €15,200 thousand. The security interest on the pledge financial instruments will be released in accordance with the following schedule: €4,200 thousand in July 2024, €5,000 thousand in August 2027 and €6,000 thousand in August 2031. This loan bears a fixed interest rate of 2.01%. It is subject to a covenant based on the assumption that the total cash, cash equivalents and current and non-current financial assets are at least equal to principal as of financial year end. (3) On March 13, 2023, the Company signed an amendment to the lease for the "Le Virage" building, reducing the surface area of the leased premises. The effective date of the lease amendment is March 15, 2023. As a result, and in accordance with IFRS 16, the impact on the consolidated balance sheet at the effective date of the lease amendment is as follows: write-off of a right of use (asset) of €0.5 million and a lease liability of €0.7 million.
Disclosure of maturity analysis for non-derivative financial liabilities	The table below shows the schedule for the contractual repayment of financial liabilities (being principal and interest payments) as of June 30, 2023: (in thousands of euro) Within 1 year From 2nd to 5th year included Over 5 years Total State guaranteed loan Société Générale 2,739 18,087 — 20,826 State guaranteed loan BNP Paribas 1,156 7,772 — 8,928 State guaranteed loans - accrued interest 14 — — 14 Lease liabilities – Building "Le Virage" 255 255 — 509 Lease liabilities – Premises Innate Inc. 96 208 — 304 Lease liabilities – Laboratory equipment 167 32 — 198 Lease liabilities – Vehicles 29 44 — 71 Lease liabilities - Printers 9 13 — 22 Borrowing – Equipment 57 71 — 128 Borrowing – Building 1,427 5,706 4,517 11,649 Total financial liabilities 5,948 32,189 4,517 42,654

Employee benefit (Tables)

Employee benefit (Tables)	6 Months Ended
Employee benefit (Tables)	Jun. 30, 2023
Disclosure of information about defined benefit plans [abstract]
Disclosure of defined benefit plans	Defined benefit obligation (in thousands of euro) June 30, 2023 December 31, 2022 Allowance for retirement defined benefit 2,159 2,184 Allowance for seniority awards 373 366 Defined benefit obligations 2,532 2,550
Disclosure of net defined benefit liability (asset)	Amounts recognized in the statement of financial position are determined as follows (in thousand euros): As of January 1, 2022 2,976 Service cost 427 Interest costs (62) Actuarial (gain) / loss (790) As of December 31, 2022 2,550 Service cost 100 Interest costs (17) Actuarial (gain) / loss (101) As of June 30, 2023 2,532

Capital (Tables)

Capital (Tables)	6 Months Ended
Capital (Tables)	Jun. 30, 2023
Share Capital and Share Base Payments [Abstract]
Disclosure of number and weighted average exercise prices of other equity instruments	The Company has issued BSAs, BSAARs, AGAs and AGAPs as follows: Date Types Number of warrants issued as of 6/30/2023 Number of warrants void as of 6/30/2023 Number of warrants exercised as of 6/30/2023 Number of warrants outstanding as of 6/30/2023 Maximum number of shares to be issued as of 6/30/2023 Exercise price per share (in €) Sept. 9, 2011 BSAAR 2011 650,000 25,000 625,000 — — 2.04 May 27, 2013 BSAAR 2012 146,050 12,250 133,800 — — 2.04 July 1, 2015 BSAAR 2015 1,050,382 2,720 1,940 1,045,722 1,045,722 7.20 October 21, 2016 AGAP Management 2016-1 2,000 550 250 86,700 59,350 59,350.00 October 21, 2016 AGAP Employees 2016-1 2,486 251 167 2,068 268,840 - October 21, 2016 AGA Management 2016-1 50,000 — 50,000 — — - December 30, 2016 AGAP Management 2016-2 3,000 — — 3,000 333,000 - December 30, 2016 AGA Management 2016-2 250,000 — 250,000 — — - April 3,2018 AGAP Employees 2017-1 5,725 5,725 — — — - April 3,2018 AGAP Management 2017-1 2,400 2,400 — — — — April 3,2018 AGA Employees 2017 114,500 4,000 110,500 — — — July 3, 2018 AGA Bonus 2018-1 67,028 469 66,559 — — - November 20, 2018 AGAP Perf Employees 2018-1 327,500 224,375 103,125 — — - November 20, 2018 AGAP Perf Management 2018-1 260,000 150,000 110,000 — — - January 14, 2019 AGA Employees 2018 90,650 5,000 85,650 — — - April 29, 2019 AGA New Members 2017-1 25,000 — 25,000 — — - July 3, 2019 AGA Bonus 2019-1 57,376 — 57,376 — — - July 13, 2020 AGA Bonus 2020-1 & 2 79,861 17,885 61,976 — — - August 5, 2020 AGAP Employees 2020-1 766,650 310,434 — 456,216 456,216 - August 5, 2020 AGAP Management 2020-1 710,000 60,000 — 650,000 650,000 - July 22, 2021 AGA Bonus 2021-1 125,748 — 125,748 — — - October 1, 2021 AGAP Employees 2021-1 1,066,600 167,600 — 899,000 899,000 - October 1, 2021 AGAP Management 2021-1 610,000 90,000 — 520,000 520,000 - February 12, 2022 AGA "Plan Epargne Entreprise" 2022 138,960 — 138,960 — — — October 3, 2022 AGA Bonus 2022-1 128,061 — — 128,061 128,061 — December 12, 2022 AGA Perf Employees 2022-1 1,371,500 81,000 — 1,290,500 1,290,500 — December 12, 2022 AGA Perf Management 2022-1 550,000 — — 550,000 550,000 — April 14, 2023 AGA "Plan Epargne Entreprise" 2023 163,293 — 163,293 — — — July 21, 2020 Stock Options 2020-1 102,000 102,000 — — — - November 4, 2019 AGAP 2019 Employees 2019 546,700 375,150 171,550 — — - November 4, 2019 AGAP 2019 Management 2019 355,000 207,500 147,500 — — - July 29, 2011 BSA 2011-2 225,000 25,000 200,000 — — 1.77 July 17, 2013 BSA 2013 237,500 — 225,000 12,500 12,500 2.36 July 16, 2014 BSA 2014 150,000 — 75,000 75,000 75,000 8.65 April 27, 2015 BSA 2015-1 70,000 — — 70,000 70,000 9.59 July 1, 2015 BSA 2015-2 14,200 — — 14,200 14,200 14.05 September 20, 2017 BSA 2017 37,000 — — 37,000 37,000 11.00 December 16, 2022 BSA 2022-1 40,000 31,740 — 8,260 8,260 2.31 Total as of June 30, 2023 10,592,170 1,901,049 2,928,394 5,762,727 6,514,299

Financial instruments recogni_2

Financial instruments recognized in the statement of financial position and related effect on the income statement (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments	The following tables show the carrying amounts and fair values of financial assets and financial liabilities. The tables do not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. As of June 30, 2023 Book value on the statement of financial position Fair value through profit and loss (1) Amortized cost (2) Fair value Financial assets Non-current financial assets 35,790 35,790 — 35,790 Trade receivables and others 56,446 — 56,446 56,446 Short-term investments 17,475 17,475 — 17,475 Cash and cash equivalents 71,414 71,414 — 71,414 Total financial assets 181,125 124,679 56,446 181,125 Financial liabilities Financial liabilities—non-current portion 35,323 — 35,323 35,323 Financial liabilities—current portion 5,335 — 5,335 5,335 Trade payables and others 18,991 — 18,991 18,991 Total financial liabilities 59,649 — 59,649 59,649 As of December 31, 2022 Book value on the statement of financial position Fair value through profit and loss (1) Amortized Cost (2) Fair value Financial assets Non-current financial assets 35,119 35,119 — 35,119 Trade receivables and others 52,445 — 52,445 52,445 Short-term investments 17,260 17,260 — 17,260 Cash and cash equivalents 84,225 84,225 — 84,225 Total financial assets 189,049 136,604 52,445 189,049 Financial liabilities Financial liabilities—non-current portion 40,149 — 40,149 40,149 Financial liabilities—current portion 2,102 — 2,102 2,102 Trade payables and others 20,911 — 20,911 20,911 Total financial liabilities 63,162 — 63,162 63,162 ( 1) The fair value of financial assets classified as fair value through profit and loss corresponds to the market value of the assets, which are primarily determined using level 2 measurements. (2) The book amount of financial assets and liabilities measured at amortized cost was deemed to be a reasonable estimation of fair value.

Revenue, government financing_2

Revenue, government financing for research expenditures and sales (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Disclosure of revenue from collaboration and licensing agreements	Revenues from collaboration and licensing agreements result from agreements signed with AstraZeneca, Sanofi and Takeda : (in thousands of euro) June 30, 2023 June 30, 2022 Proceeds from collaboration and licensing agreements 34,728 41,919 of which monalizumab agreement (AstraZeneca) 9,503 16,440 of which IPH5201 agreement (AstraZeneca) — 4,826 of which preclinical molecules agreement (AstraZeneca) — 17,400 of which 2016 Sanofi agreement 2,000 3,000 of which 2022 Sanofi agreement 18,672 — of which Takeda agreement 4,553 — of which other agreements — 252 Invoicing of R&D costs (IPH5201 agreement) 616 (21) Exchange gains or losses on collaboration agreement — (627) Revenue from collaboration and licensing agreements 35,344 41,271
Disclosure of change in deferred revenue and collaboration liabilities	Change in deferred revenue relating to monalizumab agreement: (in thousands of euro) Total As of December 31, 2021 20,159 Increase in deffered revenu resulting from the $50m milestone relating to the dosage of the first patent in the Phase 3 trial PACIFIC-9 (1) 47,687 Revenue for the six months ended June 30, 2022 (16,440) Transfer from / (to) collaboration liabilities (34,094) As of June 30, 2022 17,312 As of December 31, 2022 14,481 Revenue for the six months ended June 30, 2023 (9,503) Transfer from / (to) collaboration liabilities (283) As of June 30, 2023 4,696 (1) As a reminder, the increase in deferred revenue relating to monalizumab agreement between December 31, 2021 and June 30, 2022 is explained by the additional payment of €47,687 thousand ($50,000 thousand) made by AstraZeneca in June 2022 and triggered by the launch of the “PACIFIC-9” Phase 3 trial on April 28, 2022. This increase has led to a simultaneous increase in collaboration commitment ("collaboration liability"- see below) of €34,335 thousand ($36,000 thousand) in accordance with the Company’s July 2019 option concerning the co-financing of Phase 3 trials in the field of collaboration. Change in collaboration liabilities relating to monalizumab agreement: (in thousands of euro) Total As of December 31, 2021 40,415 Additions (1) 38,568 Deductions (5,862) As of June 30, 2022 73,121 As of December 31, 2022 63,211 Additions 283 Deductions (7,436) As of June 30, 2023 56,058 Change in deferred revenue relating to the 2022 research collaboration and licensing agreement : (in thousands of euro) Total As of December 31, 2022 — Additions (1) 6,500 Deductions (172) As of June 30, 2023 6,328
Disclosure of variance of deferred revenue	Schedule of variance of deferred revenue (in thousands of euro) As of December 31, 2022 Recognition in P&L Proceeds Transfer from / (to) collaboration liabilities As of June 30, 2023 Monalizumab 14,481 (9,503) — (283) 4,696 Sapphire (Sanofi options) — — 5,000 — 5,000 Sapphire (Sanofi services) — (172) 1,500 — 1,328 Total 14,481 (9,675) 6,500 (283) 11,024 (in thousands of euro) As of December 31, 2021 Recognition in P&L Proceeds Transfer from / (to) collaboration liabilities As of June 30, 2022 Monalizumab 20,159 (16,440) 47,687 (34,094) 17,312 Preclinical molecules 17,400 (17,400) — — — Others 353 (235) — — 117 Total 37,912 (34,075) 47,687 (34,094) 17,427
Disclosure of government financing for research expenditures	The total amount for government financing for research expenditures recorded as other income in the income statement can be analysed as follows: (in thousands of euro) June 30, 2023 June 30, 2022 Research tax credit 4,854 (1) 4,270 Grant 0 49 Government financing for research expenditures 4,854 4,319

Operating expenses (Tables)

Operating expenses (Tables)	6 Months Ended
Operating expenses (Tables)	Jun. 30, 2023
Analysis of income and expense [abstract]
Disclosure of expenses by nature	Operating expenses (in thousands of euro) June 30, 2023 June 30, 2022 R&D G&A Total R&D G&A Total Subcontracting costs(1) (15,857) — (15,857) (10,727) — (10,727) Cost of supplies and consumable materials (1,410) (100) (1,510) (1,663) (285) (1,948) Personnel expenses other than share-based compensation (7,781) (3,871) (11,652) (7,447) (4,448) (11,895) Share-based compensation (905) (496) (1,401) (1,275) (1,321) (2,596) Personnel expenses (8,686) (4,367) (13,053) (8,722) (5,769) (14,491) Non-scientific advisory and consulting(2) (532) (1,662) (2,194) (752) (2,242) (2,994) Leasing and maintenance (470) (445) (915) (97) (961) (1,058) Travel expenses and meeting attendance (180) (143) (323) (245) (109) (354) Marketing, communication and public relations (34) (142) (176) (84) (375) (459) Scientific advisory and consulting(3) (561) — (561) (360) — (360) Other purchases and external expenses (13) (1,153) (1,166) (9) (1,123) (1,132) Depreciation and amortization (3,044) (601) (3,645) (1,274) (768) (2,042) Intellectual property expenses (570) (68) (638) (492) (176) (668) Other income and (expenses), net (98) (464) (562) (531) (332) (863) Total operating expenses (31,453) (9,144) (40,597) (24,956) (12,140) (37,096) (1) The Company subcontracts a significant part of its pre-clinical (pharmaceutical development, tolerance studies and other model experiments, etc.) and clinical operations (coordination of trials, hospital costs, etc.) to third parties. (2) Non-scientific advisory and consulting are services performed to support the general and administration activities of the Company, such as legal, accounting and audit fees as well as business development support. (3) Scientific advisory and consulting expenses relate to consulting services performed by third parties to support the research and development activities of the Company.

Net financial income _ (loss) (

Net financial income / (loss) (Tables)	6 Months Ended
Net financial income / (loss) (Tables)	Jun. 30, 2023
Analysis of income and expense [abstract]
Disclosure of net financial income (loss)	Net financial income (loss) can be analyzed as follows : (in thousands of euro) June 30, 2023 June 30, 2022 Interests on financial assets 965 198 Change in valuation allowance on financial instruments 1,044 53 Foreign exchange gains 1,073 3,797 Other financial income — — Financial income 3,083 4,048 Foreign exchange losses (642) (3,663) Unrealized losses on financial assets — (2,309) Interest on financial liabilities (324) (194) Other financial expenses — — Financial expenses (966) (6,166) Net financial income (loss) 2,116 (2,118)

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended
Discontinued Operations (Tables)	Jun. 30, 2023
Discontinued Operations [Abstract]
Disclosure of analysis of financial performance and cash-flows from discontinued operations	a) Financial Performance (in thousands of euro) June 30, 2023 June 30, 2022 Revenue and other income Revenue from collaboration and licensing agreements — — Sales — 42 Total revenue and other income — 42 Operating expenses Research and development expenses — (11) Selling, general and administrative expenses — (104) Impairment of intangible assets — — Total operating expenses — (115) Net income (loss) from distribution agreements — — Operating income (loss) — (73) Financial income — — Financial expenses — — Net financial income (loss) — — Net income (loss) before tax — (73) Income tax expense — — Net income (loss) from discontinued operations — (73) b) Cash-Flows (in thousands of euro) June 30, 2023 June 30, 2022 Net cash generated from / (used in) operating activities — (5,539) Net cash generated from / (used in) investing activities — — Net cash generated from / (used in) financing activities — — Net cash flows from discontinued operations — (5,539)

Related party transactions (Tab

Related party transactions (Tables)	6 Months Ended
Related party transactions (Tables)	Jun. 30, 2023
Related party transactions [abstract]
Disclosure of key management personnel compensation	For each of the period presented, the following compensation was granted to the members of the Executive Committee of the Company and were recognized as expense: (in thousands of euro) June 30, 2023 June 30, 2022 Personnel and other short-term employee benefits 1,386 1,205 Extra pension benefits 11 11 Share-based compensation 408 891 Advisory fees 318 — Executive Board Members and other Executive Members compensation 2,123 2,107
Disclosure of transactions between related parties	The payments between the two companies as well as the liabilities and receivables as of June 30, 2023 are as follows: As of June 30,2023 (in thousands of euro) Payments Assets/Liabilities Collection (AstraZeneca to the Company) / Receivables 3,281 863 Payments (the Company to AstraZeneca) / Liabilities (8,139) (2,587) Total (4,858) (1,724)

Income _ (loss) per share (Tabl

Income / (loss) per share (Tables)	6 Months Ended
Income / (loss) per share (Tables)	Jun. 30, 2023
Income (Loss) Per Share [Abstract]
Summary of income (loss) per share	Basic income / (loss) per share are calculated by dividing the net earnings attributable to equity holders of the Company by the weighted average number of ordinary shares in issue during the period. June 30, 2023 June 30, 2022 Net income/(loss) 1,718 6,303 Weighted average number of ordinary shares in circulation 80,319,897 79,753,657 Basic income/(loss) per share (€ per share) 0.02 0.08 Diluted income (loss) per share is calculated by dividing the net income (loss) attributable to equity holders of the Company by the weighted average number of ordinary shares in circulation during the corresponding period, increased by all dilutive potential common shares. In thousands of euro, except for data share June 30, 2023 June 30, 2022 Net income/(loss) for the period 1,718 6,303 Weighted average number of ordinary shares in circulation 80,319,897 79,753,657 Adjustment for share instruments 3,461,439 2,132,098 Diluted income/(loss) per share (€ per share) 0.02 0.08

The Company and key events - Th

The Company and key events - The company (Details) € in Thousands	6 Months Ended
	Jun. 30, 2023 EUR (€) employee trial_cohort subsidiary	Jun. 30, 2022 EUR (€) employee	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)
Company Information [Abstract]
Number of clinical product candidates \| trial_cohort	6
Net income for the period	€ 1,718	€ 6,303
Total shareholders’ equity	€ 57,863	€ 116,333	€ 54,151	€ 107,440
Number of subsidiaries \| subsidiary	1
Number of employees \| employee	191	213

The Company and key events - Ke

The Company and key events - Key events for the six-month period ended June 30, 2023 (Details) € in Millions, $ in Millions						1 Months Ended	6 Months Ended		12 Months Ended
	Jun. 26, 2023 EUR (€)	Apr. 26, 2023 USD ($) shares	Apr. 03, 2023 EUR (€)	Apr. 03, 2023 USD ($)	Jun. 01, 2022 USD ($)	Mar. 31, 2023 EUR (€) target_option	Jun. 30, 2023 EUR (€)	Jun. 30, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 19, 2022 target_option
Agreement with Sanofi, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Number of target options \| target_option						2				2
Milestone payment received						€ 25
Advance received						€ 25
Takeda agreement
Disclosure of disaggregation of revenue from contracts with customers [line items]
Advance received			€ 4.6	$ 5
Maximum amount receivable upon achievement of certain milestones \| $				$ 410
Agreement related to IPH5201 with AstraZeneca
Disclosure of disaggregation of revenue from contracts with customers [line items]
Milestone payment received \| $					$ 5
Advance received \| $									$ 5
Payments for milestone	€ 2
Agreement with Sanofi, 2016
Disclosure of disaggregation of revenue from contracts with customers [line items]
Milestone payment received								€ 2
Payments for milestone							€ 2
American Depository Shares
Disclosure of disaggregation of revenue from contracts with customers [line items]
Maximum potential proceeds from issuance of equity \| $		$ 75
Number of ordinary shares per ADS (in shares) \| shares		1

Basis of presentation and sta_4

Basis of presentation and statement of compliance (Details)	6 Months Ended		12 Months Ended
Basis of presentation and statement of compliance (Details)	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Significant Accounting Policies [Abstract]
Average rate (€1 equals to USD)	1.0806	1.0933	1.0530
Closing rate (€1 equals to USD)	1.0866	1.0387	1.0666

Cash, cash equivalents, short_3

Cash, cash equivalents, short-term investments and non-current financial assets - Disclosure of cash, cash equivalents and financial assets (Details) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Cash and cash equivalents	€ 71,414	€ 84,225	€ 102,949	€ 103,756
Short-term investments	17,475	17,260
Cash, cash equivalents and short-term investments	88,889	101,485
Non-current financial assets	35,790	35,119	€ 34,808	€ 39,878
Cash, cash equivalents and financial assets	€ 124,679	€ 136,604

Cash, cash equivalents, short_4

Cash, cash equivalents, short-term investments and non-current financial assets - Additional Information (Details) € in Thousands	6 Months Ended
	Jun. 30, 2023 EUR (€) Rate shares	Jun. 30, 2022 EUR (€)	Dec. 31, 2022 EUR (€)
Disclosure of financial assets [Line Items]
Number of SICAV held \| shares	6
Cash, cash equivalents and financial assets	€ 124,679		€ 136,604
Non-current financial assets, variation of fair value through the consolidated statement of income (loss)	772	€ (2,308)
Short-term investments, variation of fair value through the consolidated statement of income (loss)	€ 271	€ 53
SICAV and mutual funds \| Minimum
Disclosure of financial assets [Line Items]
Risk profile rate \| Rate	1
SICAV and mutual funds \| Maximum
Disclosure of financial assets [Line Items]
Risk profile rate \| Rate	7
Cash, cash equivalents, and financial assets denominated in US dollars
Disclosure of financial assets [Line Items]
Cash, cash equivalents and financial assets	€ 29,488		€ 34,735

Cash, cash equivalents, short_5

Cash, cash equivalents, short-term investments and non-current financial assets - Disclosure of reconciliation of changes in short-term investments and non-current financial assets (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Subclassifications of assets, liabilities and equities [abstract]
Beginning balance, current investments	€ 17,260	€ 16,080
Short-term investments, acquisitions	0	2,935
Short-term investments, disposals	0	0
Short-term investments, variation of fair value through the consolidated statement of income (loss)	271	53
Short-term investments, variation of accrued interest	232	0
Short-term investments, foreign currency effect	(288)	1,333
Ending balance, current investments	17,475	20,401
Beginning balance, non-current financial assets	35,119	39,878
Non-current financial assets, acquisitions	0	0
Non-current financial assets, disposals	0	(2,935)
Non-current financial assets, variation of fair value through the consolidated statement of income (loss)	772	(2,308)
Non-current financial assets, variation of accrued interest	(102)	172
Non-current financial assets, foreign currency effect	0	0
Ending balance, non-current financial assets	35,790	34,808
Beginning balance, total	52,379	55,958
Total, acquisitions	0	2,935
Total, disposals	0	(2,935)
Total, variation of fair value through the consolidated statement of income (loss)	1,043	(2,255)
Total variance of accrued interest	130	172
Total, foreign currency effect	(288)	1,333
Ending balance, total	€ 53,265	€ 55,209

Trade receivables and others (D

Trade receivables and others (Details) € in Thousands		6 Months Ended	12 Months Ended
Trade receivables and others (Details) € in Thousands	Aug. 31, 2022 loan	Jun. 30, 2023 EUR (€) loan_agreement	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)	Dec. 31, 2019 EUR (€)
Disclosure of financial assets [Line Items]
Other receivables		€ 109	€ 61
Research tax credit		43,936	25,904
Other tax credits		395	361
Current prepaid expenses		3,328	4,672
VAT refund		1,717	1,614
Trade account receivables		2,934	3,080
Prepayments made to suppliers		3,146	2,652
Receivables and others		55,566	38,345
Research tax credit		0	13,018
Prepaid expenses, non-current		880	1,081
Receivables and others - non-current		880	14,099
Trade receivables and others		56,446	52,445
Income from research tax credit 2019 and 2020, maturity						3 years
Income from research tax credit 2021				€ 10,302
Income from research tax credit 2022			€ 9,167
Income from research tax credit 2019						€ 16,737
Income from research tax credit 2019, Maturity						3 years
Income from research tax credit 2020					€ 13,018
Income from research tax credit HY 2023		5,014
Agreement With Sanofi
Disclosure of financial assets [Line Items]
Trade account receivables		€ 2,400
State guaranteed loan, Societe Generale and BNP Paribas
Disclosure of financial assets [Line Items]
Borrowing, number of loan agreement	2	2
Borrowing, maturity	5 years	5 years
Guarantees [member]
Disclosure of financial assets [Line Items]
Current prepaid expenses		€ 1,131

Intangible assets - Disclosure

Intangible assets - Disclosure of detailed information about intangible assets (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill at beginning of period	€ 1,556	€ 43,260	€ 44,192
Acquisitions	0		0
Additional considerations	2,000		0
Disposals	0		0
Amortizations	(2,651)		(940)
Transfers	0		0
Intangible assets other than goodwill at end of period	903	1,556	43,260
Monalizumab agreement
Disclosure of detailed information about intangible assets [line items]
Amortizations	(651)		(903)
PH5401 (Anti-C5aR) Rights Acquired From Novo Nordisk A/S
Disclosure of detailed information about intangible assets [line items]
Impairment of intangible assets		41,000
Agreement with Orega Biotech
Disclosure of detailed information about intangible assets [line items]
Amortizations	(2,000)
Purchased licenses
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill at beginning of period	1,556	2,221	3,161
Acquisitions	0		0
Additional considerations	2,000		0
Disposals	0		0
Amortizations	(2,651)		(940)
Transfers	0		0
Intangible assets other than goodwill at end of period	903	1,556	2,221
Other intangible assets
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill at beginning of period	0	29	29
Acquisitions	0		0
Additional considerations	0		0
Disposals	0		0
Amortizations	0		0
Transfers	0		0
Intangible assets other than goodwill at end of period	0	0	29
In progress
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill at beginning of period	0	41,000	41,000
Acquisitions	0		0
Additional considerations	0		0
Disposals	0		0
Amortizations	0		0
Transfers	0		0
Intangible assets other than goodwill at end of period	€ 0	€ 0	€ 41,000

Intangible assets - Additional

Intangible assets - Additional Information (Details) $ in Millions

1 Months Ended

6 Months Ended

59 Months Ended

Jun. 26, 2023 EUR (€)

Jun. 01, 2022 USD ($)

Jul. 31, 2023 EUR (€)

Oct. 31, 2022 EUR (€)

Jan. 31, 2022 EUR (€)

Oct. 31, 2020 EUR (€)

Jun. 30, 2020 EUR (€)

Apr. 30, 2020 EUR (€)

Jun. 30, 2019 EUR (€)

Jun. 30, 2023 EUR (€)

Dec. 31, 2022 EUR (€)

Jun. 30, 2022 EUR (€)

Jun. 30, 2023 EUR (€)

Dec. 31, 2021 EUR (€)

Jul. 31, 2017 EUR (€)

Disclosure of detailed information about intangible assets [line items]

Intangible assets other than goodwill

€ 903,000

€ 1,556,000

€ 43,260,000

€ 903,000

€ 44,192,000

Financial liabilities

40,658,000

42,252,000

43,374,000

40,658,000

44,251,000

Additional considerations

2,000,000

€ 0

2014 Monalizumab (NKG2A) agreement with Novo Nordisk

Disclosure of detailed information about intangible assets [line items]

Intangible assets other than goodwill

900,000

1,551,000

900,000

IPH5201 (anti-CD39) rights acquired from Orega Biotech

Disclosure of detailed information about intangible assets [line items]

Intangible assets other than goodwill

€ 1,800,000

Additional considerations

€ 600,000

€ 400,000

€ 200,000

€ 2,500,000

€ 7,000,000

IPH5201 (anti-CD39) rights acquired from Orega Biotech | Major purchases of assets

Disclosure of detailed information about intangible assets [line items]

Additional considerations

€ 2,000,000

IPH5401 (anti-C5aR) rights acquired from Novo Nordisk A/S

Disclosure of detailed information about intangible assets [line items]

Intangible assets other than goodwill

€ 40,000,000

Payments for milestone

€ 1,000,000

Impairment of intangible assets

Financial liabilities

€ 0

Agreement related to IPH5201 with AstraZeneca

Disclosure of detailed information about intangible assets [line items]

Payments for milestone

€ 2,000,000

Milestone payment received | $

$ 5

PH5401 (Anti-C5aR) Rights Acquired From Novo Nordisk A/S

Disclosure of detailed information about intangible assets [line items]

Impairment of intangible assets

€ 41,000,000

Property and equipment (Details

Property and equipment (Details) - EUR (€) € in Thousands		6 Months Ended
Property and equipment (Details) - EUR (€) € in Thousands	Mar. 15, 2023	Jun. 30, 2023	Jun. 30, 2022
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment at beginning of period		€ 8,542	€ 10,174
Acquisitions		310	472
Disposals		(591)	0
Depreciation		(993)	(1,090)
Transfers		0	0
Property, plant and equipment at end of period		7,262	9,556
Lease liabilities – Building "Le Virage"
Disclosure of detailed information about property, plant and equipment [Line Items]
Write-off of lease liability	€ 700
Assets under finance-lease agreements
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment at beginning of period			5,342
Acquisitions			0
Disposals			0
Depreciation			(534)
Transfers			0
Property, plant and equipment at end of period			4,808
Right-of-use assets
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment at beginning of period		6,423
Acquisitions		79
Disposals		(513)
Depreciation		(428)
Transfers		0
Property, plant and equipment at end of period		5,561
Write-off of right-of-use asset	€ 500
Lands and buildings
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment at beginning of period		4,242	4,981
Acquisitions		31	14
Disposals		(513)	0
Depreciation		(323)	(379)
Transfers		0	0
Property, plant and equipment at end of period		3,437	4,616
Laboratory equipment and other
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment at beginning of period		4,298	5,187
Acquisitions		279	458
Disposals		(78)	0
Depreciation		(670)	(711)
Transfers		0	0
Property, plant and equipment at end of period		3,829	4,934
In progress
Disclosure of detailed information about property, plant and equipment [Line Items]
Property, plant and equipment at beginning of period		0	6
Acquisitions		0	0
Disposals		0	0
Depreciation		0	0
Transfers		0	0
Property, plant and equipment at end of period		€ 0	€ 6

Trade payables and others (Deta

Trade payables and others (Details) € in Thousands	Jun. 30, 2023 EUR (€) loan	Dec. 31, 2022 EUR (€)
Disclosure of trade payables and others [Line Items]
Current trade payables	€ 9,868	€ 13,656
Payables on social security and taxes other than income tax	5,327	5,978
Other current payables	1,380	1,260
Current Trade Payables And Others Excluding Payables Related To Capital Expenditures	16,575	20,894
Current Payables Related To Capital Expenditures	2,416	17
Trade payables and others	€ 18,991	€ 20,911
Number of State Guaranteed Loans \| loan	2
Agreement with Orega Biotech
Disclosure of trade payables and others [Line Items]
Current Payables Related To Capital Expenditures	€ 2,400

Financial liabilities - Disclos

Financial liabilities - Disclosure of financial liabilities per maturity (Details) € in Thousands						1 Months Ended	6 Months Ended
	Mar. 15, 2023 EUR (€)	Aug. 31, 2022 EUR (€) loan	Jan. 05, 2022 EUR (€) loan_agreement	Aug. 30, 2019 EUR (€)	Jul. 03, 2017 EUR (€)	Aug. 31, 2022 EUR (€) loan	Jun. 30, 2023 EUR (€) loan_agreement	Jun. 30, 2022 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2019 EUR (€)	Dec. 31, 2018 EUR (€)
Disclosure of financial liabilities [Line Items]
Financial liabilities							€ 40,658	€ 43,374	€ 42,252	€ 44,251
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							(689)	155
Repayments of borrowings/leases liabilities							(916)	(1,032)
Exchange rate variation (non cash)							2	5
Current prepaid expenses							3,328		4,672
Right-of-use assets
Disclosure of financial liabilities [Line Items]
Write-off of right-of-use asset	€ 500
Guarantees [member]
Disclosure of financial liabilities [Line Items]
Current prepaid expenses							€ 1,131
State guaranteed loan, Societe Generale and BNP Paribas
Disclosure of financial liabilities [Line Items]
Borrowing, number of loan agreement		2				2	2
Borrowing, maturity		5 years					5 years
Borrowing, grace period		1 year
State guaranteed loan Société Générale (1)
Disclosure of financial liabilities [Line Items]
Borrowing, maturity						4 years
Borrowings, interest rate		1.56%				1.56%
Number of loans \| loan						2
State guaranteed loan Société Générale (1) \| Guarantees [member]
Disclosure of financial liabilities [Line Items]
Current prepaid expenses		€ 877				€ 877
State guaranteed loan BNP Paribas (1)
Disclosure of financial liabilities [Line Items]
Borrowings, interest rate		0.95%				0.95%
State guaranteed loan BNP Paribas (1) \| Guarantees [member]
Disclosure of financial liabilities [Line Items]
Current prepaid expenses		€ 379				€ 379
State guaranteed loan Société Générale (1)
Disclosure of financial liabilities [Line Items]
Financial liabilities							€ 20,000	20,050	20,000	20,000
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							0	50
Repayments of borrowings/leases liabilities							0	0
Exchange rate variation (non cash)							0	0
Notional amount			€ 20,000
State guaranteed loan BNP Paribas (1)
Disclosure of financial liabilities [Line Items]
Financial liabilities							8,700	8,722	8,700	8,700
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							0	22
Repayments of borrowings/leases liabilities							0	0
Exchange rate variation (non cash)							0	0
Notional amount			8,700
State guaranteed loans - accrued interest
Disclosure of financial liabilities [Line Items]
Financial liabilities							15	0	15	0
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							0	0
Repayments of borrowings/leases liabilities							0	0
Exchange rate variation (non cash)							0	0
Lease liabilities – Building "Le Virage"
Disclosure of financial liabilities [Line Items]
Financial liabilities							487	1,614	1,353	1,875
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							(736)	0
Repayments of borrowings/leases liabilities							(130)	(260)
Exchange rate variation (non cash)							0	0
Write-off of lease liability	€ 700
Lease liabilities – Premises Innate Inc.
Disclosure of financial liabilities [Line Items]
Financial liabilities							297	396	345	391
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							0	45
Repayments of borrowings/leases liabilities							(50)	(44)
Exchange rate variation (non cash)							2	5
Lease liabilities – Laboratory equipment
Disclosure of financial liabilities [Line Items]
Financial liabilities							198	376	287	464
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							0	0
Repayments of borrowings/leases liabilities							(89)	(87)
Exchange rate variation (non cash)							0	0
Lease liabilities – Vehicles
Disclosure of financial liabilities [Line Items]
Financial liabilities							70	71	33	53
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							48	38
Repayments of borrowings/leases liabilities							(13)	(19)
Exchange rate variation (non cash)							0	0
Lease liabilities - Printers
Disclosure of financial liabilities [Line Items]
Financial liabilities							23	31	27	35
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							0	0
Repayments of borrowings/leases liabilities							(4)	(4)
Exchange rate variation (non cash)							0	0
Borrowing – Equipment
Disclosure of financial liabilities [Line Items]
Financial liabilities							127	181	154	209
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							0	0
Repayments of borrowings/leases liabilities							(27)	(27)
Exchange rate variation (non cash)							0	0
Borrowing – Building (2)
Disclosure of financial liabilities [Line Items]
Financial liabilities							10,736	11,933	€ 11,338	€ 12,525
Proceeds from borrowing							0	0
Proceeds from lease liabilities and other non cash effects							0	0
Repayments of borrowings/leases liabilities							(602)	(591)
Exchange rate variation (non cash)							0	€ 0
State guaranteed loan, Societe Generale and BNP Paribas
Disclosure of financial liabilities [Line Items]
Notional amount			€ 28,700
Borrowing, number of loan agreement \| loan_agreement			2
Borrowing, maturity			1 year
Borrowing, maturity, extension period option			5 years
Borrowing, percentage of state-guaranteed loan			90%
Loan agreement with Société Générale
Disclosure of financial liabilities [Line Items]
Financial liabilities							€ 10,736				€ 1,300	€ 1,300
Proceeds from borrowing				€ 13,900
Loan agreement, maximum borrowing capacity					€ 15,200
Loan agreement, collateral					15,200
Borrowings, maturity period				12 years
Security interest on pledge of financial instruments will be released in 2024					4,200
Security interest on pledge of financial instruments will be released in 2027					5,000
Security interest on pledge of financial instruments will be released in 2031					€ 6,000
Loan agreement with Société Générale \| Fixed interest rate
Disclosure of financial liabilities [Line Items]
Borrowings, interest rate							2.01%

Financial liabilities - Discl_2

Financial liabilities - Disclosure of maturity analysis for non-derivative financial liabilities (Details) € in Thousands	Jun. 30, 2023 EUR (€)
Statement Line Items [Line Items]
Undiscounted cash flows	€ 42,654
Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	5,948
From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	32,189
Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	4,517
State guaranteed loan Société Générale (1)
Statement Line Items [Line Items]
Undiscounted cash flows	20,826
State guaranteed loan Société Générale (1) \| Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	2,739
State guaranteed loan Société Générale (1) \| From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	18,087
State guaranteed loan Société Générale (1) \| Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
State guaranteed loan BNP Paribas (1)
Statement Line Items [Line Items]
Undiscounted cash flows	8,928
State guaranteed loan BNP Paribas (1) \| Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	1,156
State guaranteed loan BNP Paribas (1) \| From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	7,772
State guaranteed loan BNP Paribas (1) \| Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
State guaranteed loans - accrued interest
Statement Line Items [Line Items]
Undiscounted cash flows	14
State guaranteed loans - accrued interest \| Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	14
State guaranteed loans - accrued interest \| From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	0
State guaranteed loans - accrued interest \| Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities – Building "Le Virage"
Statement Line Items [Line Items]
Undiscounted cash flows	509
Lease liabilities – Building "Le Virage" \| Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	255
Lease liabilities – Building "Le Virage" \| From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	255
Lease liabilities – Building "Le Virage" \| Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities – Premises Innate Inc.
Statement Line Items [Line Items]
Undiscounted cash flows	304
Lease liabilities – Premises Innate Inc. \| Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	96
Lease liabilities – Premises Innate Inc. \| From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	208
Lease liabilities – Premises Innate Inc. \| Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities – Laboratory equipment
Statement Line Items [Line Items]
Undiscounted cash flows	198
Lease liabilities – Laboratory equipment \| Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	167
Lease liabilities – Laboratory equipment \| From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	32
Lease liabilities – Laboratory equipment \| Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities – Vehicles
Statement Line Items [Line Items]
Undiscounted cash flows	71
Lease liabilities – Vehicles \| Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	29
Lease liabilities – Vehicles \| From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	44
Lease liabilities – Vehicles \| Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities - Printers
Statement Line Items [Line Items]
Undiscounted cash flows	22
Lease liabilities - Printers \| Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	9
Lease liabilities - Printers \| From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	13
Lease liabilities - Printers \| Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Borrowing – Equipment
Statement Line Items [Line Items]
Undiscounted cash flows	128
Borrowing – Equipment \| Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	57
Borrowing – Equipment \| From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	71
Borrowing – Equipment \| Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Borrowing – Building (2)
Statement Line Items [Line Items]
Undiscounted cash flows	11,649
Borrowing – Building (2) \| Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	1,427
Borrowing – Building (2) \| From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	5,706
Borrowing – Building (2) \| Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	€ 4,517

Employee benefit - Disclosure o

Employee benefit - Disclosure of defined benefit plans (Details) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure of defined benefit plans [line items]
Defined benefit obligations	€ 2,532	€ 2,550
Allowance for retirement defined benefit
Disclosure of defined benefit plans [line items]
Defined benefit obligations	2,159	2,184
Allowance for seniority awards
Disclosure of defined benefit plans [line items]
Defined benefit obligations	€ 373	€ 366

Employee benefit - Disclosure_2

Employee benefit - Disclosure of net defined benefit liability (asset) (Details) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of defined benefit plans [line items]
Net defined benefit liability (asset) at beginning of period	€ 2,550	€ 2,976
Service cost	100	427
Interest costs	(17)	(62)
Actuarial (gain) / loss	(101)	(790)
Net defined benefit liability (asset) at end of period	€ 2,532	€ 2,550

Employee benefit - Additional I

Employee benefit - Additional Information (Details)	Jun. 30, 2023	Dec. 31, 2022
Allowance for retirement defined benefit
Disclosure of defined benefit plans [line items]
Actuarial assumption of discount rates	360%	375%

Capital - Additional Informatio

Capital - Additional Information (Details) - EUR (€)	6 Months Ended
Capital - Additional Information (Details) - EUR (€)	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Disclosure of changes in the share capital
Total shareholders’ equity	€ 57,863,000	€ 116,333,000	€ 54,151,000	€ 107,440,000
Par value per share (in EUR per share)	€ 0.05
Exercise and subscription of equity instruments	€ 348,000	191,000
Number of own shares (in shares)	18,575		18,575
BSAAR 2012
Disclosure of changes in the share capital
Number of equity instruments converted in ordinary shares (in shares)	47,100
Share issued, price per share (in EUR per share)	€ 2.04
Company saving plan
Disclosure of changes in the share capital
Exercise and subscription of equity instruments (in shares)	223,593
Company saving plan, employer top-up
Disclosure of changes in the share capital
Exercise and subscription of equity instruments (in shares)	163,293
BSA 2013
Disclosure of changes in the share capital
Number of equity instruments converted in ordinary shares (in shares)	33,860
Share issued, price per share (in EUR per share)	€ 2.36
Company saving plan, employee contribution
Disclosure of changes in the share capital
Exercise and subscription of equity instruments (in shares)	60,300
Share issued, price per share (in EUR per share)	€ 2.85
Ordinary Shares
Disclosure of changes in the share capital
Number of shares outstanding (in shares)	80,516,622
Par value per share (in EUR per share)	€ 0.05
The 2016 free preferred shares
Disclosure of changes in the share capital
Par value per share (in EUR per share)	€ 0.05
Total number of shares issued (in shares)	6,514
The 2017 free preferred shares
Disclosure of changes in the share capital
Par value per share (in EUR per share)	€ 0.05
Total number of shares issued (in shares)	7,581
Share capital
Disclosure of changes in the share capital
Total shareholders’ equity	€ 4,026,536	3,988,000	€ 4,011,000	€ 3,978,000
Exercise and subscription of equity instruments	€ 15,228	€ 11,000
Share capital \| Ordinary Shares
Disclosure of changes in the share capital
Total number of shares issued (in shares)	80,516,622	79,753,657	80,212,069	79,542,627
Exercise and subscription of equity instruments (in shares)	304,553	211,030
Share premium
Disclosure of changes in the share capital
Total shareholders’ equity	€ 381,371,000	€ 377,998,000	€ 379,637,000	€ 375,220,000
Exercise and subscription of equity instruments	€ 332,621	€ 181,000

Capital - Disclosure of number

Capital - Disclosure of number and weighted average exercise prices of other equity instruments (Details)	Jun. 30, 2023 shares € / shares
Warrant
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	10,592,170
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	1,901,049
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	2,928,394
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	5,762,727
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	6,514,299
BSAAR 2011
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	650,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	25,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	625,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 2.04
BSAAR 2012
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	146,050
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	12,250
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	133,800
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 2.04
BSAAR 2015
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	1,050,382
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	2,720
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	1,940
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	1,045,722
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	1,045,722
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 7.20
AGAP Management 2016-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	2,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	550
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	250
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	86,700
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	59,350
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 59,350
AGAP Employees 2016-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	2,486
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	251
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	167
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	2,068
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	268,840
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Management 2016-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	50,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	50,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP Management 2016-2
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	3,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	3,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	333,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Management 2016-2
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	250,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	250,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP Employees 2017-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	5,725
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	5,725
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP Management 2017-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	2,400
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	2,400
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Employees 2017
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	114,500
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	4,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	110,500
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Bonus 2018-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	67,028
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	469
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	66,559
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP Perf Employees 2018-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	327,500
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	224,375
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	103,125
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP Perf Management 2018-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	260,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	150,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	110,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Employees 2018
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	90,650
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	5,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	85,650
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA New Members 2017-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	25,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	25,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Bonus 2019-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	57,376
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	57,376
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Bonus 2020-1 & 2
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	79,861
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	17,885
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	61,976
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP Employees 2020-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	766,650
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	310,434
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	456,216
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	456,216
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP Management 2020-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	710,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	60,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	650,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	650,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Bonus 2021-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	125,748
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	125,748
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP Employees 2021-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	1,066,600
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	167,600
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	899,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	899,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP Management 2021-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	610,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	90,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	520,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	520,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA "Plan Epargne Entreprise" 2022
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	138,960
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	138,960
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Bonus 2022-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	128,061
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	128,061
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	128,061
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Perf Employees 2022-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	1,371,500
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	81,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	1,290,500
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	1,290,500
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA Perf Management 2022-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	550,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	550,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	550,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGA "Plan Epargne Entreprise" 2023
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	163,293
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	163,293
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
Stock Options 2020-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	102,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	102,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP 2019 Employees 2019
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	546,700
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	375,150
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	171,550
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
AGAP 2019 Management 2019
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	355,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	207,500
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	147,500
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 0
BSA 2011-2
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	225,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	25,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	200,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 1.77
BSA 2013
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	237,500
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	225,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	12,500
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	12,500
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 2.36
BSA 2014
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	150,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	75,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	75,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	75,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 8.65
BSA 2015-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	70,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	70,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	70,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 9.59
BSA 2015-2
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	14,200
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	14,200
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	14,200
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 14.05
BSA 2017
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	37,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	37,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	37,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 11
BSA 2022-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	40,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	31,740
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	8,260
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	8,260
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) \| € / shares	€ 2.31

Financial instruments recogni_3

Financial instruments recognized in the statement of financial position and related effect on the income statement (Details) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 181,125	€ 189,049
Financial assets, fair value	181,125	189,049
Financial liabilities	59,649	63,162
Financial liabilities, fair value	59,649	63,162
Financial liabilities at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Financial liabilities at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	59,649	63,162
Financial liabilities—non-current portion
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	35,323	40,149
Financial liabilities, fair value	35,323	40,149
Financial liabilities—non-current portion \| Financial liabilities at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Financial liabilities—non-current portion \| Financial liabilities at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	35,323	40,149
Financial liabilities—current portion
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	5,335	2,102
Financial liabilities, fair value	5,335	2,102
Financial liabilities—current portion \| Financial liabilities at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Financial liabilities—current portion \| Financial liabilities at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	5,335	2,102
Trade payables and others
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	18,991	20,911
Financial liabilities, fair value	18,991	20,911
Trade payables and others \| Financial liabilities at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Trade payables and others \| Financial liabilities at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	18,991	20,911
Financial assets at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	124,679	136,604
Financial assets at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	56,446	52,445
Non-current financial assets
Disclosure of detailed information about financial instruments [line items]
Financial assets	35,790	35,119
Financial assets, fair value	35,790	35,119
Non-current financial assets \| Financial assets at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	35,790	35,119
Non-current financial assets \| Financial assets at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Trade receivables and others
Disclosure of detailed information about financial instruments [line items]
Financial assets	56,446	52,445
Financial assets, fair value	56,446	52,445
Trade receivables and others \| Financial assets at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Trade receivables and others \| Financial assets at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	56,446	52,445
Short-term investments
Disclosure of detailed information about financial instruments [line items]
Financial assets	17,475	17,260
Financial assets, fair value	17,475	17,260
Short-term investments \| Financial assets at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	17,475	17,260
Short-term investments \| Financial assets at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Cash and cash equivalents
Disclosure of detailed information about financial instruments [line items]
Financial assets	71,414	84,225
Financial assets, fair value	71,414	84,225
Cash and cash equivalents \| Financial assets at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	71,414	84,225
Cash and cash equivalents \| Financial assets at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 0	€ 0

Revenue, government financing_3

Revenue, government financing for research expenditures and sales - Disclosure of revenue from collaboration and licensing agreements (Details) - EUR (€) € in Thousands		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements		€ 35,344	€ 41,271
Proceeds from collaboration and licensing agreements
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements		34,728	41,919
Monalizumab agreement (AstraZeneca)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements		9,503	16,440
IPH5201 agreement (AstraZeneca)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements		0	4,826
Preclinical molecules agreement (AstraZeneca)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements		0	17,400
Agreement with Sanofi, 2016
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements		2,000	3,000
Agreement with Sanofi, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements	€ 18,500	18,672	0
Takeda agreement
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements		4,553	0
Other agreements
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements		0	252
Invoicing of R&D costs (IPH5201 agreement)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements		616	(21)
Exchange gains or losses on collaboration agreement
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements		€ 0	€ (627)

Revenue, government financing_4

Revenue, government financing for research expenditures and sales - Disclosure of change in deferred revenue and collaboration liabilities (Details) € in Thousands, $ in Thousands			1 Months Ended	6 Months Ended
	Jun. 17, 2022 EUR (€)	Jun. 17, 2022 USD ($)	Mar. 31, 2023 EUR (€) target_option	Jun. 30, 2023 EUR (€) preclinicalMolecules	Jun. 30, 2022 EUR (€)	Dec. 19, 2022 target_option
2015 monalizumab agreement, with AstraZeneca
Collaboration Liabilities, Roll Forward [Abstract]
Milestone payment received	€ 47,687	$ 50,000
Agreement with Sanofi, 2022
Collaboration Liabilities, Roll Forward [Abstract]
Milestone payment received			€ 25,000
Payments for target options			€ 5,000	€ 5,000
Number of target options \| target_option			2			2
Number of preclinical molecules \| preclinicalMolecules				2
Revenues from contract liabilities, period				3 years
Payments for research work			€ 1,500	€ 1,400
Deferred revenue
Deferred Revenue, Roll Forward [Abstract]
Contract liabilities at beginning of period				14,481	€ 37,912
Revenue for the six months period/Deductions				(9,675)	(34,075)
Contract liabilities at end of period				11,024	17,427
Collaboration Liabilities, Roll Forward [Abstract]
Contract liabilities at beginning of period				14,481	37,912
Contract liabilities at end of period				11,024	17,427
Deferred revenue \| 2015 monalizumab agreement, with AstraZeneca
Deferred Revenue, Roll Forward [Abstract]
Contract liabilities at beginning of period				14,481	20,159
Increase in deferred revenue/Additions					47,687
Revenue for the six months period/Deductions				(9,503)	(16,440)
Transfer from / (to) collaboration liabilities				(283)	(34,094)
Contract liabilities at end of period				4,696	17,312
Collaboration Liabilities, Roll Forward [Abstract]
Contract liabilities at beginning of period				14,481	20,159
Contract liabilities at end of period				4,696	17,312
Deferred revenue \| Agreement with Sanofi, 2022
Deferred Revenue, Roll Forward [Abstract]
Contract liabilities at beginning of period				0
Increase in deferred revenue/Additions				6,500
Revenue for the six months period/Deductions				(172)
Contract liabilities at end of period				6,328
Collaboration Liabilities, Roll Forward [Abstract]
Contract liabilities at beginning of period				0
Contract liabilities at end of period				6,328
Collaboration liabilities \| 2015 monalizumab agreement, with AstraZeneca
Deferred Revenue, Roll Forward [Abstract]
Contract liabilities at beginning of period				63,211	40,415
Contract liabilities at end of period				56,058	73,121
Collaboration Liabilities, Roll Forward [Abstract]
Contract liabilities at beginning of period				63,211	40,415
Additions	34,335	36,000		283	38,568
Deductions				(7,436)	(5,862)
Contract liabilities at end of period				€ 56,058	€ 73,121
Collaboration liabilities \| 2015 monalizumab agreement, with AstraZeneca \| PACIFIC-9
Collaboration Liabilities, Roll Forward [Abstract]
Additions	34,335	$ 36,000
Collaboration liabilities \| 2015 monalizumab agreement, with AstraZeneca \| Exchange rate fluctuations
Collaboration Liabilities, Roll Forward [Abstract]
Additions	€ 3,700

Revenue, government financing_5

Revenue, government financing for research expenditures and sales - Additional Information (Details) € in Thousands, $ in Millions			1 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2023 EUR (€)	Jun. 01, 2022 USD ($)	Mar. 31, 2023 EUR (€) target_option	Jun. 30, 2023 EUR (€)	Jun. 30, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 19, 2022 target_option
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements				€ 35,344	€ 41,271
Agreement related to IPH5201 with AstraZeneca
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements				0	4,826
Milestone payment received \| $		$ 5
Advance received \| $						$ 5
IPH5201 agreement, with AstraZeneca
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements				0	4,826
Collaboration milestone payments receivable \| $		$ 5
Agreement with Sanofi, 2016
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements				2,000	3,000
Milestone payment received					2,000
Agreement with Sanofi, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements	€ 18,500			18,672	€ 0
Milestone payment received			€ 25,000
Advance received			25,000
Payments for licenses			18,500
Payments for research work			1,500	1,400
Payments for target options			€ 5,000	€ 5,000
Number of target options \| target_option			2				2

Revenue, government financing_6

Revenue, government financing for research expenditures and sales - Disclosure of variance of deferred revenue (Details) - Deferred revenue - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities at beginning of period	€ 14,481	€ 37,912
Recognition in P&L	(9,675)	(34,075)
Proceeds	6,500	47,687
Transfer from / (to) collaboration liabilities	(283)	(34,094)
Contract liabilities at end of period	11,024	17,427
Monalizumab
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities at beginning of period	14,481	20,159
Recognition in P&L	(9,503)	(16,440)
Proceeds	0	47,687
Transfer from / (to) collaboration liabilities	(283)	(34,094)
Contract liabilities at end of period	4,696	17,312
Sapphire (Sanofi options)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities at beginning of period	0
Recognition in P&L	0
Proceeds	5,000
Transfer from / (to) collaboration liabilities	0
Contract liabilities at end of period	5,000
Sapphire (Sanofi services)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities at beginning of period	0
Recognition in P&L	(172)
Proceeds	1,500
Transfer from / (to) collaboration liabilities	0
Contract liabilities at end of period	€ 1,328
Preclinical molecules
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities at beginning of period		17,400
Recognition in P&L		(17,400)
Proceeds		0
Transfer from / (to) collaboration liabilities		0
Contract liabilities at end of period		0
Others
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities at beginning of period		353
Recognition in P&L		(235)
Proceeds		0
Transfer from / (to) collaboration liabilities		0
Contract liabilities at end of period		€ 117

Revenue, government financing_7

Revenue, government financing for research expenditures and sales - Disclosure of government financing for research expenditures (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Research tax credit	€ 4,854	€ 4,270
Grant	0	49
Government financing for research expenditures	4,854	€ 4,319
Gross carrying amount
Disclosure of disaggregation of revenue from contracts with customers [line items]
Research tax credit	5,000
Accumulated impairment
Disclosure of disaggregation of revenue from contracts with customers [line items]
Research tax credit	€ 200

Operating expenses - Disclosure

Operating expenses - Disclosure of expenses by nature (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Statement Line Items [Line Items]
Subcontracting costs	€ (15,857)	€ (10,727)
Cost of supplies and consumable materials	(1,510)	(1,948)
Personnel expenses other than share-based compensation	(11,652)	(11,895)
Share-based compensation	(1,401)	(2,596)
Personnel expenses	(13,053)	(14,491)
Non-scientific advisory and consulting	(2,194)	(2,994)
Leasing and maintenance	(915)	(1,058)
Travel expenses and meeting attendance	(323)	(354)
Marketing, communication and public relations	(176)	(459)
Scientific advisory and consulting	(561)	(360)
Other purchases and external expenses	(1,166)	(1,132)
Depreciation and amortization	(3,645)	(2,042)
Intellectual property expenses	(638)	(668)
Other income and (expenses), net	(562)	(863)
Operating expenses	(40,597)	(37,096)
R&D
Statement Line Items [Line Items]
Subcontracting costs	(15,857)	(10,727)
Cost of supplies and consumable materials	(1,410)	(1,663)
Personnel expenses other than share-based compensation	(7,781)	(7,447)
Share-based compensation	(905)	(1,275)
Personnel expenses	(8,686)	(8,722)
Non-scientific advisory and consulting	(532)	(752)
Leasing and maintenance	(470)	(97)
Travel expenses and meeting attendance	(180)	(245)
Marketing, communication and public relations	(34)	(84)
Scientific advisory and consulting	(561)	(360)
Other purchases and external expenses	(13)	(9)
Depreciation and amortization	(3,044)	(1,274)
Intellectual property expenses	(570)	(492)
Other income and (expenses), net	(98)	(531)
Operating expenses	(31,453)	(24,956)
G&A
Statement Line Items [Line Items]
Subcontracting costs	0	0
Cost of supplies and consumable materials	(100)	(285)
Personnel expenses other than share-based compensation	(3,871)	(4,448)
Share-based compensation	(496)	(1,321)
Personnel expenses	(4,367)	(5,769)
Non-scientific advisory and consulting	(1,662)	(2,242)
Leasing and maintenance	(445)	(961)
Travel expenses and meeting attendance	(143)	(109)
Marketing, communication and public relations	(142)	(375)
Scientific advisory and consulting	0	0
Other purchases and external expenses	(1,153)	(1,123)
Depreciation and amortization	(601)	(768)
Intellectual property expenses	(68)	(176)
Other income and (expenses), net	(464)	(332)
Operating expenses	€ (9,144)	€ (12,140)

Operating expenses - Additional

Operating expenses - Additional Information (Details) € in Thousands	6 Months Ended
	Jun. 30, 2023 EUR (€) employee	Jun. 30, 2022 EUR (€) employee
Disclosure of operating expenses [Line Items]
Personnel expenses other than share-based compensation	€ 11,652	€ 11,895
Number of employees \| employee	191	213
Amortisation, intangible assets other than goodwill	€ 2,651	€ 940
Agreement with Orega Biotech
Disclosure of operating expenses [Line Items]
Amortisation, intangible assets other than goodwill	2,000
Monalizumab agreement
Disclosure of operating expenses [Line Items]
Amortisation, intangible assets other than goodwill	€ 651	€ 903

Net financial income _ (loss)_2

Net financial income / (loss) (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Analysis of income and expense [abstract]
Interests on financial assets	€ 965	€ 198
Change in valuation allowance on financial instruments	1,044	53
Foreign exchange gains	1,073	3,797
Other financial income	0	0
Financial income	3,083	4,048
Foreign exchange losses	(642)	(3,663)
Unrealized losses on financial assets	0	(2,309)
Interest on financial liabilities	(324)	(194)
Other financial expenses	0	0
Financial expenses	(966)	(6,166)
Net financial income (loss)	€ 2,116	€ (2,118)

Income tax _ (expense) (Details

Income tax / (expense) (Details) $ in Thousands	6 Months Ended	12 Months Ended
Income tax / (expense) (Details) $ in Thousands	Jun. 30, 2023 EUR (€)	Dec. 31, 2023	Jun. 30, 2023 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)
Disclosure Of Income Tax [Line Items]
Current tax expense (income)	€ 0
Unused tax losses with no expiration date	466,153,000			€ 466,153,000
Unused tax losses subject to expiration	€ 15,419,000		$ 16,446	€ 15,419,000	$ 16,446
Forecast
Disclosure Of Income Tax [Line Items]
Applicable tax rate		0%

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Discontinued Operations [Abstract]
Net income (loss) from discontinued operations	€ 0	€ 73

Discontinued Operations - Discl

Discontinued Operations - Disclosure of analysis of financial performance of discontinued operations (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Revenue and other income
Revenue from collaboration and licensing agreements	€ 35,344	€ 41,271
Revenue and other income	40,198	45,589
Research and development expenses	(31,453)	(24,956)
Operating expenses	(40,597)	(37,096)
Operating income (loss)	(398)	8,494
Financial income	3,083	4,048
Financial expenses	(966)	(6,166)
Net financial income (loss)	2,116	(2,118)
Net income (loss) before tax	1,718	6,376
Net income (loss) from discontinued operations	0	(73)
Discontinued operations
Revenue and other income
Revenue from collaboration and licensing agreements	0	0
Sales	0	42
Revenue and other income	0	42
Research and development expenses	0	(11)
Selling, general and administrative expenses	0	(104)
Impairment of intangible assets	0	0
Operating expenses	0	(115)
Net income (loss) from distribution agreements	0	0
Operating income (loss)	0	(73)
Financial income	0	0
Financial expenses	0	0
Net financial income (loss)	0	0
Net income (loss) before tax	0	(73)
Income tax expense	0	0
Net income (loss) from discontinued operations	€ 0	€ (73)

Discontinued Operations - Dis_2

Discontinued Operations - Disclosure of analysis of cash-flows from discontinued operations (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Discontinued Operations [Abstract]
Net cash generated from / (used in) operating activities	€ 0	€ (5,539)
Net cash generated from / (used in) investing activities	0	0
Net cash generated from / (used in) financing activities	0	0
Net cash flows from discontinued operations	€ 0	€ (5,539)

Commitments, contingencies an_2

Commitments, contingencies and litigation (Details) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure of contingent liabilities [table]
Non-cancellable off-balance sheet purchase commitments	€ 3,598
Total provisions	2,247	€ 1,740
Provision for taxes other than income tax
Disclosure of contingent liabilities [table]
Total provisions	1,430	€ 1,270
Grants of employee equity instruments
Disclosure of contingent liabilities [table]
Total provisions	689
Preclinical Services
Disclosure of contingent liabilities [table]
Non-cancellable off-balance sheet purchase commitments	783
Clinical Services
Disclosure of contingent liabilities [table]
Non-cancellable off-balance sheet purchase commitments	€ 2,815

Related party transactions - Di

Related party transactions - Disclosure of key management personnel compensation (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Related party transactions [abstract]
Personnel and other short-term employee benefits	€ 1,386	€ 1,205
Extra pension benefits	11	11
Share-based compensation	408	891
Advisory fees	318	0
Executive Board Members and other Executive Members compensation	€ 2,123	€ 2,107

Related party transactions - Ad

Related party transactions - Additional Information (Details) € in Thousands	Jun. 30, 2023 EUR (€) licensing_agreement
Disclosure of transactions between related parties [Line Items]
Provision for attendance fees	€ 176
Amounts payable, related party transactions	€ 2,587
Novo Nordisk A/S
Disclosure of transactions between related parties [Line Items]
Number of licensing agreements \| licensing_agreement	3
Amounts payable, related party transactions	€ 0

Related party transactions - _2

Related party transactions - Disclosure of transactions between related parties (Details) € in Thousands	6 Months Ended
	Jun. 30, 2023 EUR (€)
Related party transactions [abstract]
Collection	€ 3,281
Receivables	863
Payments	(8,139)
Liabilities	(2,587)
Net collection (payments)	(4,858)
Net receivables (liabilities)	€ (1,724)

Income _ (loss) per share (Deta

Income / (loss) per share (Details) - EUR (€) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Income (Loss) Per Share [Abstract]
Net income (loss)	€ 1,718	€ 6,303
Weighted average number of ordinary shares in circulation (in shares)	80,319,897	79,753,657
Basic income (loss) per share (in EUR per share)	€ 0.02	€ 0.08
Adjustment for share instruments (in shares)	3,461,439	2,132,098
Diluted income/(loss) per share (in EUR per share)	€ 0.02	€ 0.08

Uncategorized Items - _IXDS

Label	Element	Value
Trade and other receivables	ifrs-full_TradeAndOtherReceivables	€ 48,241,000
Trade and other receivables	ifrs-full_TradeAndOtherReceivables	52,445,000
Trade and other payables	ifrs-full_TradeAndOtherPayables	20,911,000
Trade and other payables	ifrs-full_TradeAndOtherPayables	28,573,000
Collaboration Liabilities	inpha_CollaborationLiabilities	40,415,000
Collaboration Liabilities	inpha_CollaborationLiabilities	63,211,000
Deferred income including contract liabilities	ifrs-full_DeferredIncomeIncludingContractLiabilities	14,481,000
Deferred income including contract liabilities	ifrs-full_DeferredIncomeIncludingContractLiabilities	37,913,000
Change In Working Capital	inpha_ChangeInWorkingCapital	46,158,000
Change In Working Capital	inpha_ChangeInWorkingCapital	€ 58,660,000