DBV Technologies (DBVT) 10-K 9 Mar 22 2021 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Mar. 09, 2022	Jun. 30, 2021
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Registrant Name	DBV TECHNOLOGIES S.A.
Entity Central Index Key	0001613780
Entity File Number	001-36697
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding			55,095,762
Document Annual Report	true
Document Transition Report	false
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Address, Country	FR
Entity Small Business	true
ICFR Auditor Attestation Flag	false
Entity Public Float				$ 601.8
Entity Incorporation, State or Country Code	I0
Entity Address, Address Line One	177-181 avenue Pierre Brossolette
Entity Address, City or Town	Montrouge
Entity Address, Postal Zip Code	92120
City Area Code	33
Local Phone Number	1 55 42 78 78
Auditor Name	KPMG S.A.	Deloitte & Associés
Auditor Firm ID	1253	1756
Auditor Location	Paris-La Défense, France	Paris-La Défense, France
Entity Tax Identification Number	00-0000000
American Depositary Share [Member]
Document Information [Line Items]
Title of 12(b) Security	American Depositary Shares, each representing one-half of one ordinary share, nominal value €0.10 per share
Trading Symbol	DBVT
Security Exchange Name	NASDAQ
Ordinary Shares [Member]
Document Information [Line Items]
Title of 12(b) Security	Ordinary shares, nominal value €0.10 per share
Security Exchange Name	NASDAQ
No Trading Symbol Flag	true

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 77,301	$ 196,352
Trade receivables	0	2,230
Other current assets	37,085	8,792
Total current assets	114,386	207,375
Non-Current assets
Property, plant, and equipment, net	18,146	24,792
Right-of-use assets related to operating leases	7,336	10,104
Intangible assets	22	41
Other non-current assets	6,833	29,935
Total non-current assets	32,338	64,871
Total Assets	146,723	272,246
Current liabilities
Trade payables	11,429	20,338
Short-term operating lease	3,003	3,708
Short-term financial debt	510	724
Current contingencies	4,095	5,016
Other current liabilities	12,361	22,926
Total current liabilities	31,397	52,713
Non-Current liabilities
Long-term operating lease	7,147	10,496
Long-term financial debt	0	543
Non-current contingencies	6,758	2,527
Other non-current liabilities	2,147	475
Total non-current liabilities	16,052	14,042
Total liabilities	47,449	66,754
Shareholders' equity
Ordinary shares, €0.10 par value; 55,095,762 and 54,929,187 shares authorized, and issued as at December 31, 2021 and 2020, respectively, and 5,128,423 and 4,036,263 shares outstanding as at at December 31, 2021 and 2020, respectively	6,538	6,518
Additional paid-in capital	358,115	1,152,042
Treasury stock, 153,631 and 102,302 ordinary shares as of December 31, 2021 and 2020, respectively, at cost	(1,232)	(1,169)
Accumulated deficit	(258,528)	(958,543)
Accumulated other comprehensive income	519	484
Accumulated currency translation effect	(6,137)	6,158
Total shareholders' equity	99,274	205,491
Total liabilities and shareholders' equity	$ 146,723	$ 272,246

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical) - € / shares	Dec. 31, 2021	Dec. 31, 2020
Treasury stock, common, shares	153,631	102,302
Common Shares [Member]
Common stock shares par value	€ 0.10	€ 0.10
Common stock shares authorized	55,095,762	54,929,187
Common stock shares issued	55,095,762	54,929,187
Common stock shares outstanding	5,128,423	4,036,263

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating income	$ 5,708	$ 11,276
Operating expenses
Research and development expenses	(70,336)	(101,607)
Sales & marketing expenses	(4,387)	(9,879)
General & administrative expenses	(30,520)	(35,081)
Reversal of contingencies	920	(23,552)
Total Operating expenses	(104,323)	(170,118)
Loss from operations	(98,614)	(158,842)
Financial income (expenses)	425	(724)
Loss before taxes	(98,189)	(159,566)
Income tax	381	10
Net loss	(97,809)	(159,555)
Foreign currency translation differences, net of taxes	(12,296)	23,104
Actuarial gains on employee benefits, net of taxes	35	376
Total comprehensive loss	$ (110,070)	$ (136,075)
Basic/diluted Net loss per share attributable to shareholders	$ (1.78)	$ (2.95)
Weighted average number of shares outstanding used in computing per share amounts:	54,916,937	54,092,666

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement of Cash Flows [Abstract]
Net loss for the period	$ (97,809)	$ (159,555)
Cash flows used in operating activities:
Depreciation, amortization and accrued contingencies	8,376	10,461
Retirement pension obligations	184	(436)
Expenses related to share-based payments	3,122	(1,130)
Other elements	656	655
Changes in operating assets and liabilities:
Decrease (increase) in inventories and work in progress	0	2,327
Decrease (increase) in trade receivables	2,150	(2,070)
Decrease (increase) in other current assets	(8,578)	(9,275)
(Decrease) increase in trade payables	(7,559)	(5,082)
(Decrease) increase in other current and non-current liabilities	(7,599)	(3,357)
Change in operating lease liabilities and right of use assets	(1,185)	1,854
Net cash flow used in operating activities	(108,242)	(165,607)
Cash flows used in investing activities:
Acquisitions of property, plant, and equipment	(910)	(2,788)
Proceeds from property, plant, and equipment dispositions	604	55
Acquisitions of intangible assets	(8)	(29)
Acquisitions of non-current financial assets	(119)	(103)
Net cash flows used in investing activities	(433)	(2,865)
Cash flows provided by financing activities:
(Decrease) increase in conditional advances	(689)	(303)
Treasury shares	184	(563)
Capital increases, net of transaction costs	794	150,449
Other cash flows related to financing activities	(15)	(36)
Net cash flows provided by financing activities	274	149,548
Effect of exchange rate changes on cash and cash equivalents	(10,651)	22,022
Net (decrease) / increase in cash and cash equivalents	(119,051)	3,097
Net Cash and cash equivalents at the beginning of the period	196,352	193,255
Net cash and cash equivalents at the end of the period	$ 77,301	$ 196,352

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Common Shares [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Deficit	Accumulated Other Comprehensive income (loss) [Member]	Accumulated Currency Translation Effect [Member]
Beginning balance at Dec. 31, 2019	$ 193,186	$ 5,645	$ 1,003,595	$ (230)	$ (798,988)	$ 108	$ (16,945)
Beginning balance (Shares) at Dec. 31, 2019		47,028,510
Net (loss)	(159,555)				(159,555)
Other comprehensive income (loss)	23,480					376	23,104
Issuance of ordinary shares	150,449	$ 873	149,576
Issuance of ordinary shares (Shares)		7,900,677
Treasury shares	(939)			(939)
Share-based payments (income) expenses	(1,130)		(1,130)
Ending balance at Dec. 31, 2020	205,491	$ 6,518	1,152,042	(1,169)	(958,543)	484	6,158
Ending balance (Shares) at Dec. 31, 2020		54,929,187
Net (loss)	(97,809)				(97,809)
Other comprehensive income (loss)	(12,261)					35	(12,296)
Issuance of ordinary shares	515	$ 20	496
Issuance of ordinary shares (Shares)		166,575
Issuance of share warrants	279		279
Treasury shares	(63)			(63)
Share-based payments (income) expenses	3,122		3,122
Allocation of accumulated net losses			(797,823)		797,823
Ending balance at Dec. 31, 2021	$ 99,274	$ 6,538	$ 358,115	$ (1,232)	$ (258,528)	$ 519	$ (6,137)
Ending balance (Shares) at Dec. 31, 2021		55,095,762

Nature of the Business and Prin

Nature of the Business and Principles and Accounting Methods	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Nature of the Business and Principles and Accounting Methods	Note 1: Nature of the business and principles and accounting methods Incorporated in 2002 under the laws of France, DBV Technologies S.A. (“DBV Technologies,” or the “Company”, or “we”, or the “group”) is a clinical-stage specialty biopharmaceutical company focused on changing the field of immunotherapy by developing a novel technology platform called Viaskin ™ TM ™ Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”) and presented in thousands of U.S. Dollars, except for share and per share data and as otherwise noted. Any reference in these notes to applicable guidance is meant to refer to authoritative U.S. GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Update (“ASU”) of the Financial Accounting Standards Board (“FASB”). We also follow the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). The Consolidated Financial Statements have been prepared assuming the Company will continue as a going concern and using the historical cost principle with the exception of certain assets and liabilities that are measured at fair value in accordance with U.S. GAAP. The categories concerned are detailed in the following notes. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany transactions and balances have been eliminated. The following list presents all entities included in the consolidation scope for the years ended December 31, 2020 and 2021, as well as their country of incorporation and the percentage of ownership interests: • DBV Technologies Inc. was incorporated in Delaware on April 7, 2014 (the “US subsidiary”). The share capital of this US subsidiary is 100% owned by DBV Technologies S.A. • DBV Australia Pty Ltd. was incorporated in New South Wales, Australia on July 3, 2018 (the “Australian subsidiary”). The share capital of this Australian subsidiary is 100% owned by DBV Technologies S.A. (“DBV Technologies”). • DBV Pharma was incorporated in Paris on December 21, 2018 (the “French subsidiary”). The share capital of this French subsidiary is 100% owned by DBV Technologies S.A. On December 31, 2021, the company proceeded to the dissolution of DBV Canada Ltd. This subsidiary was originally incorporated in Ottawa, Ontario on August 13, 2018 (the “Canadian subsidiary”). The share capital of this Canadian subsidiary was 100% owned by DBV Technologies S.A. Functional Currency and Translation of Financial Statements in Foreign Currency The Consolidated Financial Statements are presented in U.S. dollars, which differs from the functional currency of the Company, being the Euro. The statements of financial position of consolidated entities having a functional currency different from the presentation currency are translated at the closing exchange rate (spot exchange rate at the statement of financial position date) and the statements of operations, statements of comprehensive loss and statements of cash flow of such consolidated entities are translated at the weighted average exchange rate. The resulting translation adjustments are included in equity under the caption “Accumulated other comprehensive income (loss)” in the Consolidated Statements of Changes in Shareholders’ Equity. Conversion of Foreign Currency Transactions Foreign currency transactions are converted to functional currency of the entity at the rate of exchange applicable on the transaction date. At period-end, Use of estimates The preparation of the Company’s consolidated financial statements requires the use of estimates, assumptions and judgments that affect the reported amounts of assets, liabilities, and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amount of income and expenses during the period. The Company bases its estimates and assumptions on historical experience and other factors that it believes to be reasonable under the circumstances. As of December 31, 2021, the ongoing pandemic may make management’s estimates vulnerable to significant changes. Those uncertainties were considered in the assumptions underlying the estimates and judgments used by the Company but a number of estimates have been and will continue to be affected by the ongoing pandemic. The Company evaluates its estimates and assumptions on an ongoing basis. The actual results may differ from these estimates. On an on-going right-of-use right-of-use Going concern These Consolidated Financial Statements have been prepared assuming the Company will continue as a going concern. The going concern assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. However, substantial doubt about the Company’s ability to continue as a going concern exists. Since its inception, the Company has primarily funded its operations with equity financings, and, to a lesser extent, public assistance aimed at supporting innovation and payments associated with research tax credits (Crédit d’Impôt Recherche). The Company does not generate product revenue and continues to prepare for the potential launch of its first product in the United States and in the European Union, if approved. Following receipt of a Complete Response Letter (“CRL”) from the U.S. Food and Drug Administration (“FDA”) in connection with its BLA for Viaskin ™ pre-clinical ™ ™ In January 2021, the Company received written responses from the FDA to questions provided in the Type A meeting request the Company submitted in October 2020 following the CRL. In order to respond to the FDA’s requests and recommendations, the Company defined parallel workstreams primarily in order to generate the 6-month Following the submission of the adhesion study’s protocol to the FDA, the Company received an Advice/Information Request letter from the FDA in October 2021, requesting a stepwise approach to the modified Viaskin patch development program and provided partial feedback on this protocol. In December 2021, the Company decided not to pursue the sequential approach to the development plans for Viaskin Peanut as requested by the FDA in the October 2021 feedback and announced its plan to initiate a pivotal Phase 3 clinical study for a modified Viaskin Peanut patch (mVP) in children in the intended patient population. The Company considers this approach as the most straightforward approach to demonstrate effectiveness, safety, and improved in vivo adhesion of the modified Viaskin Peanut system. After receiving approval from the FDA for its change in strategy, the protocol for the new Phase 3 pivotal study of the modified Viaskin Peanut (“mVP”) patch was completed at the end of February 2022 and has been prepared for FDA submission. The Company is currently engaged in fruitful discussions with FDA in preparation for protocol submission and review. The Company expects to complete protocol submission following further alignment with FDA. The company has incurred operating losses and negative cash flows from operations since inception. As of the date of the filing, the Company’s available cash and cash equivalents are not projected to be sufficient to support its operating plan for at least the next 12 months. As such, there is substantial doubt regarding the Company’s ability to continue as a going concern. Based on its current operations, as well as its plans and assumptions as revised pursuant to its change of strategy, announced in December 2021, the Company expects that its balance of cash and cash equivalents of million as of December 31, 2021 will be sufficient to fund its operations into the first quarter of 2023. The Company intends to seek additional capital as it prepares for the launch of Viaskin Peanut, if approved, and continues other research and development efforts. The Company may seek to finance its future cash needs through a combination of public or private equity or debt financings, collaborations, license and development agreements and other forms of non-dilutive The Company cannot guarantee that it will be able to obtain the necessary financing to meet its needs or to obtain funds at attractive terms and conditions, including as a result of disruptions to the global financial markets due to the ongoing COVID-19 COVID-19 If the Company is not successful in its financing objectives, the Company could have to scale back its operations, notably by delaying or reducing the scope of its research and development efforts or obtain financing through arrangements with collaborators or others that may require the Company to relinquish rights to its product candidates that the Company might otherwise seek to develop or commercialize independently. These Consolidated Financial Statements do not include any adjustments to the carrying amounts and classification of assets, liabilities, and reported expenses that may be necessary if the Company were unable to continue as a going concern. Intangible Assets Acquired intangible assets are accounted for at acquisition cost less accumulated amortization. Acquired intangible assets are mainly composed of software amortized on a straight-line basis over their estimated useful lives comprised between one Property, Plant, and Equipment Property, plant, and equipment are recorded at their acquisition cost. Property, plant, and equipment are depreciated on a straight-line method over the estimated useful lifes of the property. Leasehold improvements are amortized over the shorter of the estimated useful lives of the assets or the remaining lease term. Depreciation is calculated on a straight-line basis over the assets’ estimated useful lives as follows: PROPERTY, PLANT, AND EQUIPMENT ITEM PERIOD DEPRECIATION Fixtures and leasehold improvements 9 years Research and development / production tools 5 years Research equipment and technical facilities 5 years Computer equipment 3 years Office equipment and furniture 5 years Impairment of assets The Company periodically reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable or the estimated useful life is no longer appropriate. If indicators of impairment exist and the recoverable value of the asset on an undiscounted cash flow basis is less than the carrying amount, an impairment loss is recorded to the extent the carrying amount exceeds its fair value. Lease contracts The Company determines whether an arrangement is a lease at contract inception by establishing if the contract conveys the right to use, or control the use of, identified property, plant, or equipment for a period of time in exchange for consideration. The Company’s leases are comprised of real estate leases, leases for industrial equipment and leases for office equipment. The Company’s real estate leases typically include options and features including rent free periods, rent escalation periods, renewal options and early termination options. The lease term is defined contract-by-contract non-cancelable The Company recognizes operating lease liabilities based on the present value of the future minimum lease payments over the lease term at commencement date. The Company does not recognize a lease liability or right of use asset for leases with a term of 12 months or less. Operating lease right of use assets are presented as operating lease right of use assets on the consolidated balance sheet. To date, the Company has recognized a single lease cost under which the operating lease right of use and liability are amortized on a straight-line basis over the lease term, and categorized within Operating Expense in the Consolidated Statement of Operations. The operating lease cash flows are categorized under Net Cash Used in Operating Activities in the Consolidated Statement of Cash Flows. Variable costs are expensed in the period incurred. Since the rate implicit in the lease is not readily determinable, the Company uses its incremental borrowing rates based on the information available at commencement date in determining the discount rate used to calculate the present value of lease payments. As the Company has no external borrowings, the incremental borrowing rates are determined using information on indicative borrowing rates that would be available to the Company based on the value, currency and borrowing term provided by financial institutions, adjusted for company and market specific factors. Inventories and Work in Progress Inventories are measured at the lower of cost or net realizable value at production costs calculated using the first-in, first-out Inventories are exclusively composed of work in progress relating to the production of the first batches that may be used for the commercialization. During the launch phase of a new product, any inventories of that product are written down to zero pending regulatory approval. Financial Assets and Liabilities Financial assets, excluding cash and cash equivalents, consist exclusively of other receivables. Other receivables are non-derivative The Company also receives from time-to-time The amount resulting from the deemed benefit of the interest-free nature of the award is considered a subsidy for accounting purposes. This deemed benefit is determined by applying a discount rate equal to the rate of fungible treasury bonds over the time period that corresponds to the time period of the repayment of the advances. In the event of a change in payment schedule of the stipulated repayments of the conditional advances, the Company makes a new calculation of the net book value of the debt resulting from the discounting of the expected new future cash flows. The adjustment that results therefrom is recognized in the income statement for the fiscal year during which the modification is recognized. The Company carries its trade receivable at net realizable value. On a periodic basis, the Company evaluates its trade receivable and determines whether to provide an allowance or if any accounts should be written down and charged to expense as a bad debt. The Company generally does not require any security or collateral to support its receivables. During the years ended December 31, 2021 and December 31, 2020, the Company did not hold any derivative financial instruments. Fair Value Measurements Fair value is defined as an exit price, representing the amount that would be received upon the sale of an asset or payment to transfer a liability in an orderly transaction between market participants. Fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. A three-tier fair value hierarchy is used to prioritize the inputs in measuring fair value as follows: • Level 1—Quoted market prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. • Level 2—Quoted market prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable, either directly or indirectly. Fair value determined through the use of models or other valuation methodologies. • Level 3—Significant unobservable inputs for assets or liabilities that cannot be corroborated by market data. Fair value is determined by the reporting entity’s own assumptions utilizing the best information available and includes situations where there is little market activity for the asset or liability. The asset’s or liability’s fair value measurement within the fair value hierarchy is based upon the lowest level of any input that is significant to the fair value measurement. The Company’s policy is to recognize transfers between levels of the fair value hierarchy in the period the event or change in circumstances that caused the transfer. There were no transfers into or out of Level 1, 2, or 3 during the periods presented. The Company considers its cash and cash equivalents, accounts receivable and accounts payable to reflect their fair value given their short maturity and risk profile of the counterparty. Cash and Cash Equivalents Cash includes cash on hand and demand deposits with banks. Cash equivalents include short-term, highly liquid investments, with a remaining maturity at the date of purchase of three months or less for which the risk of changes in value is considered to be insignificant. Demand deposits therefore meet the definition of cash equivalents. Cash equivalents are measured at fair value using level 1 and any changes are recognized in the Consolidated Statements of Operations and Comprehensive Loss. Concentration of Credit Risk The Company has no significant off-balance Share Capital Ordinary shares are classified under Shareholders’ Equity. The costs of share capital transactions that are directly attributable to the issue of new shares or options are recorded in the Consolidated Financial Statements in Shareholders’ Equity as a deduction from the proceeds from the issue, net of tax. Employee benefits Depending on the laws and practices of the countries in which the Company operates, employees may be entitled to compensation when they retire or to a pension following their retirement. For state-managed plans and other defined contribution plans, the Company recognizes them as expenses when they become payable, with the Company’s commitment being limited to our contributions. The liability with respect to defined benefit plans is estimated using the following main assumptions: • discount rate; • future salary increases; • employee turnover; and • mortality tables. The difference between the amount of the liability at the beginning of a fiscal year and at the close of that year is recognized through profit or loss for the portion representing the costs of services rendered and through other comprehensive income (loss) for the portion representing the actuarial gains and losses. Service costs are recognized in profit or loss and are allocated by function. Actuarial gains and losses result from changes in actuarial assumptions and from differences between assumed and actual experience. Gains and losses recorded in other comprehensive income (loss) are amortized over expected remaining service periods to the extent they exceed 10% of the projected benefit obligation for the defined benefit plan. The Company’s payments for the defined-contribution plans are recognized as expenses in the Consolidated Statements of Operations and Comprehensive Loss for the period with which they are associated. Contingencies An estimated loss from a loss contingency is recognized if the following two conditions are met: • information available before the consolidated financial statements are issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the consolidated financial statements; and • the amount of loss can be reasonably estimated. With respect to litigations and claims that may result in a liability to be recognized, we exercise significant judgment in measuring and recognizing a liability or determining exposure to contingent liabilities that are related to pending litigation or other outstanding claims. These judgment and estimates are subject to change as new information becomes available. Operating Income The Company accounts for revenue when the amount can be reliably assessed, future economic benefits are likely to benefit the Company, and specific criteria are met for the Company’s business, which is in accordance with ASC 606 for the collaboration agreement with Nestlé Health Science. Other operating income Research Tax Credit The Research Tax Credit ( Crédit d’Impôt Recherche In the fiscal year ended December 31, 2021, the Company recovered its Small and Medium-sized Collaboration agreement with Nestlé Health Science The Company enters into research and development collaboration agreements that may consist of non-refundable Non-refundable Milestone payments represent amounts received depending upon the achievement of certain scientific, regulatory, or commercial milestones. They are recognized when the triggering event has occurred, there are no further contingencies or services to be provided with respect to that event, and the co-contracting The Company recognizes income under the percentage-of-completion 4 Research and Development Expenditures Research and development expenditures are charged to expense as costs are incurred in performing research and development activities. Research and development costs include all direct costs, including salaries, share-based payments and benefits for research and development personnel, outside consultants, costs of clinical trials, costs related to manufacturing clinical study materials, sponsored research, clinical trials insurance, other outside costs, depreciation, and facility costs related to the development of drug candidates. The Company records upfront, non-refundable Certain research and development projects are, or have been, partially funded by collaboration agreements, and the expenses related to these activities are included in research and development costs. The Company records the related reimbursement of research and development costs under these agreements as income in the period in which such costs are incurred. Please refer to Collaboration agreement with Nestlé Health Science for further detail. Share-based payments Since its incorporation, the Company has established several plans for equity compensation issued in the form of employee warrants (bons de souscription de parts de créateur d’entreprise or “BCEs”), stock options (“SO”), and restricted stock units (“RSUs”) granted to employees and/or executives. The company has also established several plans for equity compensation issued in the form of “share warrants” (bons de souscription d’actions or “BSAs”) granted to non-employee These awards are measured at their fair value on the date of grant. Except for RSUs, fair value is estimated using Black and Scholes models that require inputs based on certain subjective assumptions, including the expected term of the award, and the conditions of each equity plan. The fair value is amortized in personnel expenses (allocated by function in the Consolidated Statements of Operations and Comprehensive Loss) on a straight-line basis over the requisite service period, and such expense is reduced for estimated forfeitures, with a corresponding increase in shareholders’ equity. The determination of the requisite service period and the estimate of RSUs awards that are expected to vest depends on the legal interpretation of the RSUs award agreements with employees under the French labor laws and related jurisprudence. Changes in interpretations could significantly impact the accounting for the share-based payments. At each closing date, the Company re-assesses The awards are not subject to any market conditions. Income Tax Income taxes are accounted for under the asset and liability method of accounting. Deferred taxes are recognized for the future tax consequences attributable to temporary differences between the financial reporting carrying amounts and tax bases of assets and liabilities, and on tax losses, using the liability method. Differences are defined as temporary when they are expected to reverse within a foreseeable future. The Company may only recognize deferred tax assets on net operating losses if, based on the projected taxable incomes within the next three years, management determines that it is probable that future taxable profit will be available against which the unused tax losses and tax credits can be utilized. As a result, the measurement of deferred income tax assets is reduced, if necessary, by a valuation allowance for any tax benefits which are not expected to be realized. If future taxable profits are considerably different from those forecasted that support recording deferred tax assets, the Company will have to revise downwards or upwards the amount of deferred tax assets, which would have a significant impact on the Company’s financial results. Tax assets and liabilities are not discounted. Amounts recognized in the Consolidated Financial Statements are calculated at the level of each tax entity included in the consolidation scope. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in the period that such tax rate changes are enacted. Uncertain tax position Tax benefits are recognized from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. Segment Information The Company operates in a single operating segment: the conducting of research and development of epicutaneous immunotherapy products in order to market them in the future. The assets, liabilities, and operating losses recognized are primarily located in France. Other Items in the Comprehensive Loss Comprehensive loss Net Loss Per Share The Company calculates basic and diluted net loss per ordinary share by dividing the net loss by the weighted-average number of ordinary shares outstanding during the period. For the years ended December 31, 2021 and 2020, the Company has excluded the effects of all potentially dilutive shares, which include outstanding ordinary stock options, warrants to purchase ordinary shares, and restricted stock units, from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for these years would be anti-dilutive due to net losses incurred. Subsequent Events The Consolidated Statements of Financial Position and the Consolidated Statements of Operations and Comprehensive Loss of the Company are adjusted to reflect the subsequent events that alter the amounts related to the situations that existed as of the end of the period covered. The Company has evaluated subsequent events from the balance sheet date through March 9 , 2022, the date at which the consolidated financial statements are issued. Accounting Pronouncements adopted in 2021 Effective January 1, 2021, the Company adopted ASU 2019-12, 2019-12 Accounting Pronouncements issued not yet adopted In June 2016, the FASB issued ASU 2016-13—Financial 2019-10 Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s Consolidated Financial Statements upon adoption.

Significant Events and Transact

Significant Events and Transactions of the Periods	12 Months Ended
	Dec. 31, 2021
Significant Events And Transactions of the Period Disclsure [Abstract]
Significant Events and Transactions of the Periods	Note 2 Significant Events and Transactions of the Periods Clinical programs United States Regulatory History and Current Status Viaskin Peanut has obtained fast track designation and breakthrough therapy designation in children from the FDA, which are regulatory designations intended to expedite or facilitate the process of reviewing new drugs and biological products that are intended to treat a serious or life-threatening disease or condition and demonstrate the potential to address unmet medical needs for the disease or condition. In August 2019, the Company announced the submission of a BLA to the FDA for Viaskin Peanut for the treatment of peanut allergy in children 4 to 11 years of age. In October 2019, the Company announced that the FDA accepted for review the BLA for its investigational Viaskin ™ In February 2020, the FDA announced an Allergenic Products Advisory Committee meeting to be held on May 15, 2020 to discuss the BLA for Viaskin Peanut. On March 16, 2020, the Company announced that the FDA had informed it that during its ongoing review of the Company’s BLA for Viaskin Peanut, it had identified questions regarding efficacy, including the impact of patch-site adhesion. Therefore, the Advisory Committee meeting to discuss the BLA originally scheduled on May 15, 2020 was cancelled. In August 2020, the Company received a Complete Response Letter, or CRL, in which the FDA indicated it could not approve the Viaskin Peanut BLA in its current form. The FDA identified concerns regarding the impact of patch-site adhesion on efficacy and indicated the need for patch modifications, and subsequently a new human factor study. The FDA also indicated that supplementary clinical data would need to be generated to support the modified patch. In addition, the FDA requested additional Chemistry, Manufacturing and Controls, or CMC, data. The FDA did not raise any safety concerns related to Viaskin Peanut. In Company m of 4-11. 6-month, Based on the January 2021 FDA feedback, the Company defined three parallel workstreams: 1. Identify a modified Viaskin patch (which the Company calls mVP). 2. Generate the 6-month 3. Demonstrate the equivalence in allergen uptake between the current and modified patches in the intended patient population via EQUAL. The complexity of EQUAL hinged on the lack of established clinical and regulatory criteria to characterize allergen uptake via an epicutaneous patch. To support those exchanges, the Company outlined its proposed approach to demonstrate allergen uptake equivalence between the two patches, and allotted time to generate informative data through two additional studies: a. PREQUAL, a Phase I study with adult healthy volunteers to optimize the allergen sample collection methodologies and validate the assays we intend to use in EQUAL b. ‘EQUAL in adults’—a second Phase I study with adult healthy volunteers to compare the allergen uptake of cVP and mVP. In March 2021, the Company commenced CHAMP (Comparison of adHesion Among Modified Patches), a trial in healthy adult volunteers to evaluate the adhesion of five modified Viaskin Peanut patches, to identify the one or two best-performing patches, which the Company completed in the second quarter of 2021. Based on the adhesion parameters studied, the Company selected the modified patch to advance to further clinical testing in the intended patient population. All modified Viaskin Peanut patches demonstrated better adhesion performance as compared to the then-current Viaskin Peanut patch, and the Company then selected two modified patches that performed best out of the five modified patches studied for further development. The Company then selected the circular patch for further development, which is approximately 50% larger in size relative to the current patch and circular in shape. In May 2021, the Company submitted its proposed STAMP protocol to the FDA, and on October 14, 2021, the Company received an Advice/Information Request letter from the FDA. In this letter, the FDA requested a stepwise approach to the modified Viaskin patch development program and provided partial feedback on the STAMP protocol. Specifically, the FDA requested that the Company conducts allergen uptake comparison studies (i.e., ‘EQUAL in Adults’, EQUAL), and submits the allergen uptake comparison data for FDA review and feedback prior to starting the STAMP study. The FDA’s explanation was that the results from the allergen uptake studies might affect the design of the STAMP study. After careful review of the FDA’s information requests and consideration of all other options, in December 2021, the Company decided not to pursue the sequential approach to the development plans for Viaskin Peanut as requested by the FDA in the October 2021 feedback. The Company estimated that the FDA’s newly proposed sequential approach would require at least five rounds of exchanges that necessitate FDA alignment prior to initiating STAMP, the 6-month (non-PDUFA) European Union Regulatory History and Current Status In November 2020, the Company announced that its Marketing Authorization Application, or MAA, for Viaskin Peanut had been validated by the European Medicines Agency, or EMA. The validation of the MAA confirmed that the submission was sufficiently complete to begin the formal review process for Viaskin Peanut to treat peanut allergies in children ages 4 to 11 years. Following the MAA validation, the EMA’s Committee for Medicinal Products for Human Use, or CHMP, will review the application and provide a recommendation to the European Commission, or EC, on whether to grant a marketing authorization. On March 11, 2021, the Company announced that it had received the EMA’s Day 120 questions, which were consistent with both its expectations and pre- In August 2021, the Company announced it has received from the EMA the Day 180 list of outstanding issues, which is an established part of the prescribed EMA review process. It is a letter that is meant to include any remaining questions or objections at that stage in the process. The EMA indicated many of their objections and major objections from the Day 120 list of questions had been answered. One major objection remained at Day 180. The Major Objection questioned the limitations of the data, for example, the clinical relevance and effect size supported by a single pivotal study. In December 2021, the Company announced it has withdrawn the Marketing Authorization Application for Viaskin Peanut and formally notified the EMA of our decision. The initial filing was supported by positive data from a single, placebo-controlled Phase 3 pivotal trial known as PEPITES (V712-301). Viaskin Peanut for children ages 1-3 In June 2020, the Company announced that in Part A, patients in both treatment arms showed consistent treatment effect after 12 months of therapy, as assessed by a double-blind placebo- controlled food challenge and biomarker results. Part A subjects were not included in Part B and the efficacy analyses from Part A were not statistically powered to demonstrate superiority of either dose versus placebo. These results validate the ongoing investigation of the 250 m Financing In February 2020, the Company announced the closing of an underwritten global offering of an aggregate of 7,500,000 ordinary shares in (i) a public offering of 4,535,581 ordinary shares in the form of 9,071,162 American Depositary Shares (“ADSs”) in the United States, Canada and certain countries outside Europe at a public offering price of $10.25 per ADS (on the basis of an exchange rate of $1.0999 = €1.00), and (ii) an offering exclusively addressed to qualified investors in Europe (including France) of 2,964,419 ordinary shares at an offering price of €18.63 per ordinary share (together, the “Global Offering”). In March 2020, the Company announced that the underwriters partially exercised their option to purchase 338,687 additional ordinary shares in the form of 677,374 ADSs at an offering price of $10.25 per ADS, before deducting commissions and estimated offering expenses (the “Option”). The Option closed on March 4, 2020. Consequently, following partial exercise of the Option, the total number of ordinary shares sold in the global offering was 7,838,687 ordinary shares, including 4,874,268 ordinary shares in the form of 9,748,536 ADSs, bringing the total gross proceeds from the global offering to $160.7 million and net proceeds of $150.0 million. Restructuring The Company initiated a global restructuring plan in June 2020 to provide operational latitude to progress in the clinical development and regulatory review of investigational Viaskin ™ The restructuring costs were mainly comprised of payroll expenses, restructuring-related consulting and legal fees, as well as impairment of facilities and right of use assets following resizing of facilities. The following table summarizes restructuring effects as of December 31, 2021 and 2020 included in the Statement of Operations and Comprehensive Loss: December 31, 2021 2020 Employee-related expenses (income) (920 ) 19,194 Effects of restructuring on leases — 2,028 Other restructuring costs — 2,330 Total restructuring costs (920 ) 23,552 The following table summarizes restructuring activities as of December 31, 2021 included in current contingencies and other current liabilities on the statement of consolidated financial position: (Amounts in thousands of U.S. Dollars) Restructuring Restructuring liability — — Restructuring costs 23,552 Restructuring costs — (2,028 ) Amounts paid (12,137 ) Restructuring liability — 9,387 of which current contingencies 1,993 of which other current liabilities 7,394 Restructuring Restructuring liability — 9,387 Restructuring costs — Amounts paid (7,747 ) Reversal of contingencies (920 ) Other effect including currency translation effect (282 ) Restructuring liability — 438 of which current contingencies — of which other current liabilities 438 The reversal of contingencies is mainly comprised of unused accruals related to payroll. COVID-19 Pandemic On March 11, 2020, the World Health Organization declared COVID-19 The Company has assessed the impact of the uncertainties created by the pandemic, such as the duration of the outbreak, the efficacy of vaccines and the evolution of variations strains of COVID-19, COVID-19 Legal Proceedings A class action complaint was filed on January 15, 2019 in the United States District Court for the District of New Jersey, entitled Travis Ito-Stone 2:19-cv-00525. securities laws, specifically under Sections 10(b) and 20(a) of the Exchange Act, and Rule 10b-5 A hearing was held on July 29, 2021 in the U.S. District Court for the District of New Jersey where the Court entered an order granting the Company’s Motion to Dismiss the Second Amended Class Action Complaint without prejudice. As the dismissal was without prejudice, the Plaintiffs replead their case by filing a Third Amended Class Action Complaint on September 30, 2021 in the same Court. The company moved to dismiss third amended complaint on December 10, 2021. The Company believes that the allegations contained in the amended complaint are without merit and will continue to defend the case vigorously. The Company believes this complaint will not have a material adverse effect on the Company’s consolidated financial position, results of operations or liquidity.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2021
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	Note 3 Cash and Cash Equivalents The following table presents for each reported period, the breakdown of cash and cash equivalents: December 31, 2021 2020 Cash 31,427 42,341 Cash equivalent 45,874 154,011 Total cash and cash equivalent as reported in statement of financial position 77,301 196,352 Bank overdrafts — — Total net cash and cash equivalents as reported in the statement of cash flow 77,301 196,352 Cash equivalents are immediately convertible into cash at no or insignificant cost on demand. They are measured using level 1 fair value measurements.

Trade Receivables

Trade Receivables	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Trade Receivables	Note 4 Trade Receivables All the trade receivables have payment terms of less than one year. As of December 31, 2020, the receivables balance corresponds exclusively to the amounts due under the license and collaboration agreement with Nestlé Health Science, which have been settled during the year 2021.

Other Current Assets

Other Current Assets	12 Months Ended
	Dec. 31, 2021
Other Current Assets [Abstract]
Other current assets	Note 5 Other Current Assets Other current assets consisted of the following: December 31, 2021 2020 Research tax credit 28,092 — Other tax claims 3,561 5,049 Prepaid expenses 4,149 3,162 Other receivables 1,282 581 Total 37,085 8,792 Research tax credit In the fiscal year ended December 31, 2021, the Company recovered its Small and Medium-sized The variance in Research Tax Credit during the two years disclosed is presented as follow: Amount in Opening balance sheet receivable as of January 1, 2020 10,969 + 2020 fiscal year research tax credit 9,930 - Payment received — - Currency translation effect 1,751 Closing balance sheet receivable as of December 31, 2020 22,650 Of which — Non-current 22,650 Of which — — Amount in Opening balance sheet receivable as of January 1, 2021 22,650 + 2021 fiscal year research tax credit 7,505 - Payment received — - Adjustment and currency translation effect (2,063 ) Closing balance sheet receivable as of December 31, 2021 28,092 Of which —Non -current — Of which —Current 28,092 The other tax claims are primarily related to the VAT as well as the reimbursement of VAT that has been requested. Prepaid expenses are comprised primarily of rental and insurance expenses, as well as legal and scientific consulting fees. Prepaid expenses also include upfront payments which are recognized over the term of the ongoing clinical studies.

Property, Plant, and Equipment

Property, Plant, and Equipment	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property, Plant, and Equipment	Note 6 Property, Plant, and Equipment Property and equipment, net consisted of the following: 1/1/2020 Currency Increase Decrease 12/31/2020 Laboratory equipment 13,966 1,830 7,544 (268 ) 23,072 Building fixtures 6,530 595 697 (55 ) 7,767 Office equipment 908 46 16 — 970 Computer equipment 1,903 104 215 (377 ) 1,846 Property, plant, and equipment in progress 12,813 755 2,732 (8,473 ) 7,828 Total, gross 36,120 3,330 11,205 (9,173 ) 41,482 Less accumulated amortization and depreciation (11,101 ) (1,225 ) (4,364 ) — (16,690 ) Total, net 25,019 2,105 6,841 (9,173 ) 24,792 1/1/2021 Currency Increase Decrease 12/31/2021 Laboratory equipment 23,072 (1,783 ) 853 (708 ) 21,434 Building fixtures 7,767 (408 ) 48 (3,449 ) 3,958 Office equipment 970 (39 ) — (67 ) 864 Computer equipment 1,846 (92 ) 9 (464 ) 1,299 Property, plant, and equipment in progress 7,828 (477 ) (2,960 ) 4,390 Total, gross 41,482 (2,799 ) 910 (7,648 ) 31,945 Less accumulated amortization and depreciation (16,690 ) 1,109 (4,437 ) 6,219 (13,799 ) Total, net 24,792 (1,690 ) (3,527 ) (1,429 ) 18,146 The depreciation and amortization expense for each of . Laboratory equipment increase in 2021 is mainly driven by commissioning of industrial equipment.

Lease contracts

Lease contracts	12 Months Ended
	Dec. 31, 2021
Lessee Disclosure [Abstract]
Lease contracts	Note 7 Lease contracts Future minimum lease payments under the Company’s operating leases’ right of use as of December 31, 2021 and 2020, are as follows: December 31, 2021 December 31, 2020 Real Other Total Real Other Total Current portion 3,361 77 3,438 4,196 88 4,284 Year 2 3,124 23 3,147 3,481 82 3,562 Year 3 2,299 18 2,317 3,182 23 3,206 Year 4 771 1 773 2,388 18 2,406 Year 5 790 — 790 771 1 773 Thereafter 1,220 — 1,220 2,011 — 2,011 Total minimum lease payments 11,565 119 11,684 16,029 212 16,241 Less: Effects of discounting (1,526 ) (8 ) (1,534 ) (2,020 ) (16 ) (2,037 ) Present value of operating lease 10,039 111 10,150 14,009 196 14,205 Less: current portion (2,929 ) (74 ) (3,003 ) (3,628 ) (80 ) (3,708 ) Long-term operating lease 7,110 37 7,147 10,381 116 10,496 Weighted average remaining lease term (years) 4.14 2.01 5.01 2.73 Weighted average discount rate 4.84 % 3.32 % 4.62 % 3.32 % The Company recognizes rent expense, calculated as the remaining cost of the lease allocated over the remaining lease term on a straight-line basis. Rent expense presented in the consolidated statement of operations and comprehensive loss was: December 31, 2021 2020 Operating lease expense 3,027 4,531 Restructuring expense — 2,028 Supplemental cash flow information related to operating leases is as December 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases 2,879 3,898

Other non-current assets

Other non-current assets	12 Months Ended
	Dec. 31, 2021
Other Assets, Noncurrent Disclosure [Abstract]
Other non-current assets	Note 8 Other non-current Other non-current December 31, 2021 2020 Research tax credit — 22,650 Pledged securities 3,969 4,299 Deposits and other non-current 2,665 2,704 Liquidity contract 199 281 Total other non-current 6,833 29,935 The non-current Under the liquidity contract, 153,631 treasury shares were allocated as a reduction of Shareholders’ Equity as at December 31, 2021 with the cash balance being maintained in financial assets.

Trade payables and Other Curren

Trade payables and Other Current Liabilities	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
Trade payables and Other Current Liabilities	Note 9 Trade payables and Other Current Liabilities Trade Payables No discounting was performed on the trade payables to the extent that the amounts did not present payment terms longer than one year at the end of each fiscal year presented. Other Current Liabilities Other current liabilities consisted of the following: December 31, 2021 2020 Social debt 6,708 16,661 Deferred income 4,146 4,687 Tax liabilities 182 580 Other debts 1,325 999 Total 12,361 22,926 The other current liabilities include short-term debt related to employees’ bonus accruals, as well as social welfare and tax agencies. As of December 31, 2020, the other current liabilities also included employee termination allowance and benefits as part of the restructuring (Refer to Note 2, “Significant Events and Transactions of the Periods—Restructuring”), Deferred income mainly includes deferred incomes from the collaboration agreement with Nestlé Health Science, which amounted to $4.1 million as of December 31, 2021.

Financial debt and Other Non-Cu

Financial debt and Other Non-Current Liabilities	12 Months Ended
	Dec. 31, 2021
Long Term Debt And Other Noncurrent Liabilities Disclosure [Abstract]
Financial debt and Other Non-Current Liabilities	Note 10 Financial debt and Other Non-Current Financial debt—Conditional Advances The table below presents the details of the debts recorded on the statement of financial position by the type of conditional advance: BPI Balance sheet debt at start of period 01/01/2020 1,458 Repayments (303 ) Other including currency translation effect 112 Balance sheet debt as at 12/31/2020 1,267 Of which — Non-current 543 Of which — 724 Stated interest rate No Discount rate 3.2 % Maturity (in years) 2-7 BPI Balance sheet debt at start of period 01/01/2021 1,267 Repayments (689 ) Other including currency translation effect (68 ) Balance sheet debt as at 12/31/2021 510 Of which — Non-current — Of which — 510 Stated interest rate No Discount rate 3.2 % Maturity (in years) 2-7 The changes appearing in “Other transactions” are comprised of the effect of discounting conditional advances. The portion of the conditional advances for terms longer than one year is classified as non-current BpiFrance Financement Interest Free Loan In 2014, BpiFrance Financement granted an interest-free Innovation loan to DBV Technologies to help financing the pharmaceutical development of Viaskin ™ The initial planned repayment was scheduled in 20 quarterly repayments, starting on June 30, 2017. In 2020, due to the COVID-19 6-month Due dates of liabilities The following table shows the maturity of the Company’s liabilities (except leases disclosed in Note 7—“Lease contract”): Carrying 2022 2023 Thereafter Short-term financial debt — 510 510 — — Other liabilities 14,508 12,361 2,147 — Supplier accounts payable and related payables 11,429 11,429 — — Total liabilities 26,446 24,299 2,147 — As detailed in Note 9, the current portion of other liabilities mainly includes social security and deferred incomes from the collaboration agreement with Nestlé Health Science.

Fair value measurement

Fair value measurement	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair value measurement	Note 11 Fair value measurement The Company reports assets and liabilities recorded at fair value on the Company’s consolidated balance sheets based upon the level of judgment associated with inputs used to measure their fair value. The fair value measurement level within the fair value hierarchy for a particular asset or liability is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Financial instruments not measured at fair value on the Company’s consolidated statement of financial position, but which require disclosure of their fair values include cash and cash equivalents, accounts receivable, deposits, liquidity contract, accounts payable and conditional advances. The fair values of these financial instruments are deemed to approximate their carrying amount. The fair values of cash and cash equivalents, accounts receivable, deposits, liquidity contract and accounts payable are categorized as Level 1. The fair value of conditional advance was categorized as Level 2 and was estimated based on a discounted cash flow method using the effective interest rate. For the interest-free conditional advances, the discount rate applied is equal to the rate of fungible treasury bonds over the time period that corresponds to the time period of the repayment of the advances. As of December 31, 2021, the fair value of conditional advances was $0.5 million. There has been no transfer between levels of the fair value hierarchy during the years ended December 31, 2020 and 2021.

Share Capital Issued

Share Capital Issued	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Share Capital Issued	Note 12 Share Capital Issued The share capital, as of December 31, 2021, is set at the sum of €5,509,576 ($ 6,537,591 converted at historical rates). It is divided into 55,095,762 fully authorized, subscribed and paid-up This number does not reflect ordinary shares issuable upon exercise or settlement of non-employee non-employees All the shares give their owners the right to a proportional share of the income and the net assets of the Company. The table below presents the changes in the share capital of the Company as of December 31, 2020 and 2021: (Amounts in thousands of U.S. Dollars except share and per share data) Date Nature of the transactions Share capital * Additional paid-in Number of shares Balance as of January 1, 2020 5,645 1,003,595 47,028,510 1/16/2020 Capital increase by employee warrants 4 292 35,000 1/16/2020 Capital increase by stock options 3 140 24,990 02/04/2020 Capital increase by global offering 829 153,580 7,500,000 02/04/2020 Fees charged to share premium — (9,265 ) — 03/04/2020 Capital increase by global offering 38 6,985 338,687 03/04/2020 Fees charged to share premium — (421 ) — 9/30/2020 Fees charged to share premium — (1,735 ) — 11/25/2020 Capital increase by RSU — — 2,000 12/31/2020 Share-based payments — (1,130 ) — Balance as of December 31, 2020 6,518 1,152,042 54,929,187 02/22/2021 Capital increase by employee warrants 1 46 7,500 05/12/2021 Capital increase by employee warrants 1 62 10,200 05/17/2021 Capital increase by employee warrants 1 64 10,500 05/18/2021 Capital increase by employee warrants 1 66 10,800 05/19/2021 Retained earnings charged on share premium (797,823 ) 05/21/2021 Capital increase by employee warrants 1 68 11,100 05/26/2021 Capital increase by employee warrants 3 129 21,000 05/28/2021 Capital increase by employee warrants 1 70 11,400 06/10/2021 Issuance of share warrants 279 10/07/2021 Capital increase by ordinary shares 2 (2 ) 20,000 11/24/2021 Capital increase by ordinary shares 7 (7 ) 58,675 12/20/2021 Capital increase by ordinary shares 1 (1 ) 5,400 12/31/2021 Share-based payments 3,122 Balance as of December 31, 2021 6,538 358,115 55,095,762 * Conversion in U.S. Dollars at historical rates In May 2021, pursuant to the authorization granted by the General Meeting of the Shareholders held on May 19, 2021, the accumulated net losses of DBV Technologies S.A. after appropriation of the net result for the year ended December 31, 2020 have been allocated to additional paid-in

Share-Based Payments

Share-Based Payments	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Share-Based Payments	Note 13 Share-Based Payments The Board of Directors has been authorized by the General Meeting of the Shareholders to grant restricted stock units (“RSU”), stock options plan (“SO”), and non-employee Share-based General meeting of Board of directors Grant date Number granted BSA 12/9/11 9/25/12 9/25/12 30,000 BSA 6/4/13 7/25/13 7/25/13 73,000 SO 12/9/11 9/18/13 9/18/13 518,000 BSA 6/3/14 3/24/15 3/24/15 10,000 SO 6/3/14 6/23/15 6/23/15 120,000 BSA 6/23/15 11/19/15 11/19/15 22,500 BSA 6/23/15 12/15/15 2/15/16 90,000 SO 6/3/14 4/6/16 4/21/16 33,000 SO 6/3/14 6/21/16 6/21/16 110,000 BSA 6/21/16 6/21/16 8/21/16 20,000 SO 6/3/14 6/21/16 9/15/16 9,300 SO 6/3/14 6/21/16 10/17/16 16,500 BSA 6/21/16 12/9/16 2/9/16 59,000 SO 6/3/14 6/21/16 12/9/16 74,960 RSU 9/21/15 3/14/17 3/14/17 22,500 RSU 9/21/15 4/20/17 4/20/17 24,000 BSA 6/15/17 6/15/17 8/15/17 9,000 SO 6/3/14 6/15/17 6/15/17 126,000 SO 6/15/17 6/15/17 6/15/17 111,600 SO 6/15/17 6/15/17 9/15/17 52,600 SO 6/15/17 11/17/17 12/5/17 625,200 BSA 6/15/17 5/2/18 7/2/18 44,000 RSU 6/22/18 6/22/18 6/22/18 486,153 RSU 6/22/18 9/6/18 9/6/18 450 SO 6/22/18 9/6/18 9/6/18 65,000 SO 6/22/18 6/22/18 10/15/18 76,700 RSU 6/22/18 11/1/18 11/1/18 57,000 SO 6/22/18 11/29/18 11/29/18 350,000 RSU 6/22/18 12/12/18 12/12/18 16,250 RSU 6/22/18 12/12/18 12/17/18 3,000 SO 6/22/18 3/4/19 3/20/19 547,100 RSU 6/22/18 5/10/19 5/10/19 100,000 SO 5/24/19 5/24/19 5/24/19 150,000 SO 5/24/19 7/1/19 7/1/19 403,400 SO 5/24/19 7/1/19 7/22/19 75,000 RSU 5/24/19 10/11/19 10/11/19 40,000 SO 5/24/19 10/11/19 1/15/20 94,500 RSU 5/24/19 10/11/19 3/16/20 5,000 RSU 4/20/20 4/20/20 4/29/20 20,000 RSU 4/20/20 11/24/20 11/24/20 475,000 SO 4/20/20 11/24/20 11/24/20 1,216,200 RSU 4/20/20 3/23/21 3/23/21 24,900 SO 4/20/20 3/23/21 3/23/21 75,200 RSU 5/19/21 5/19/21 5/19/21 20,000 BSA 5/19/21 5/19/21 6/3/21 39,185 RSU 5/19/21 11/22/21 11/22/21 257,300 SO 5/19/21 11/22/21 11/22/21 1,107,300 In the following tables in Notes 13.1 to 13.4, exercise prices, grant date share fair values and fair value per equity instruments are provided in euros, as the Company is incorporated in France and the euro is the currency used for the 13.1 Non- The Company’s board of directors has been authorized by the shareholders’ general meeting to grant BSAs to non-employee’s The BSAs During the year ended December 31, 2021, pursuant to the authorization granted by the General Meeting of the Shareholders held on May 19, 2021, the Company offered the directors the opportunity to subscribe for warrants to purchase ordinary shares on May 19, 2021, and on June 3, 2021, the directors subscribed for warrants to purchase an aggregate of 39,185 ordinary shares. These warrants have a contractual life of 4 years from their date of issuance and are not subject to a performance condition. Unless otherwise decided by the Board of Directors, these warrants may be exercised at any time prior to their expiration, provided that the beneficiary still holds a seat on the Board of Directors at the time of exercise, and subject to applicable French laws and regulations applicable to companies whose securities are listed on a regulated stock market. The fair value of the warrants has been estimated using the Cox-Ross . Warrant fair value assumptions during the year ended December 31, 2021 Weighted average share price at grant date ( €) 10.75 Weighted average expected volatility 90.0 % Weighted average risk-free interest rate (0.53 )% Weighted average expected term (in years) 3.21 Dividend yield — Weighted average fair value of warrants ( €) — The following table summarizes all BSA activity during the year ended December 31, 2020: Number of Weighted- Weighted- Aggregate Balance as of December 31, 2019 218,008 52.78 6.36 244.6 Granted during the period — — — — Forfeited during the period — — — — Exercised during the period — — — — Expired during the period — — — — Balance as of December 31, 2020 218,008 52.78 5.36 — Warrants exercisable as of December 31, 2020 218,008 52.78 5.36 — The following table summarizes all BSA warrants activity during the year ended December 31, 2021: Number of Weighted- Weighted- Aggregate Balance as of December 31, 2020 218,008 52.78 5.36 — Granted during the period 39,185 9.18 — — Forfeited during the period — — — — Exercised during the period — — — — Expired during the period (500 ) 5.13 — — Balance as of December 31, 2021 256,693 47.51 4.35 — Warrants exercisable as of December 31, 2021 256,693 47.51 4.35 — 13.2 Employee warrants The Company’s Board of Directors has been authorized by the shareholders’ general meeting to grant BSPCE warrants (Bons de Souscription de Parts de Créateur d’Entreprise or “BSPCE”) to employees. The Company no longer grants BCE warrants since 2011. The following table summarizes all BSPCE warrants activity during the year ended December 31, 2020: Number of Weighted- Weighted- Aggregate Balance as of December 31, 2019 7,166 5.13 1.47 1,558.2 Granted during the period — — — — Forfeited during the period — — — — Exercised during the period (1,666 ) 5.13 — — Expired during the period — — — — Balance as of December 31, 2020 5,500 5.13 0.47 — Warrants exercisable as of December 31, 2020 5,500 5.13 0.47 — The following table summarizes all BSPCE warrants activity during the year ended December 31, 2021: Number of Weighted- Weighted- Aggregate Balance as of December 31, 2020 5,500 5.13 0.47 — Granted during the period — — — — Forfeited during the period — — — — Exercised during the period (5,500 ) 5.13 — — Expired during the period — — — — Balance as of December 31, 2021 — — — — Warrants exercisable as of December 31, 2021 — — — — There were no BSPCE warrants grants during the years ended December 31 , 2021 and 2020 . 13.3 Stock options The Company’s Board of Directors has been authorized by the shareholders’ general meeting to grant SOs to employees. The different stock options plans granted by the Board of Directors are similar in their nature and conditions, except for the exercise price that is comprised between €4.16 and €74.22. All SO issued have a ten-year contractual • Before June 22, 2018 and after January 15, 2020, SO granted mainly vest over four years at a rate of 25% upon the first anniversary of the issuance date and 12.5% every 6 months thereafter, subject to the beneficiary being still employed by the Company (except in specific contractual clause or board of directors’ decisions), • Between June 22, 2018 and January 15, 2020, SO may be exercised by the beneficiary once both of the following conditions have been met: • Service condition: 25% upon the first anniversary of the issuance date and 12.5% every 6 months thereafter, subject to the beneficiary being still employed by the Company (except in specific contractual clause or board of directors’ decisions), and, • Performance condition: approval of Viaskin ™ Performance conditions which are other than market conditions, are taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount but are not taken into account when estimating the fair value of the shares. Estimated achievement of performance conditions is reviewed at each reporting date. The Company also applied a forfeiture rate for each grant according to its respective characteristics and composition. This forfeiture rate is reviewed at each reporting date. The following table summarizes all stock options activity during the year ended December 31, 2020: Number of SO Weighted-average Weighted-average Aggregate Balance as of December 31, 2019 3,002,045 29.89 8.21 7,286.3 Granted during the period 1,310,700 5.54 — — Forfeited during the period (1,667,235 ) 28.49 — — Exercised during the period (35,000 ) 7.57 — — Expired during the period — — — — Balance as of December 31, 2020 2,610,510 18.75 8.17 198.8 Options exercisable as of December 31, 2020 580,023 38.79 4.94 — The following table summarizes all stock options activity during the year ended December 31, 2021: Number of SO Weighted-average Weighted-average Aggregate Balance as of December 31, 2020 2,610,510 18.75 8.17 198.8 Granted during the period 1,182,900 6.09 — — Forfeited during the period (162,200 ) 4.89 — — Exercised during the period — — — — Expired during the period — — — — Balance as of December 31, 2021 3,631,210 15.25 7.96 Options exercisable as of December 31, 2021 878,560 29.50 5.43 — Stock options have been granted during the years ended December 31, 2021 and 2020. The weighted-average exercise price of SO granted during the year ended December 31, 2021 was €6.09 per share. As of December 31, 2021, there was €10.1 million ($11.4 million converted at closing rate) of unrecognized SO expense that is expected to be recognized over a weighted-average period of 2.9 years. Fair value of stock options Determining the fair value of the share-based payments at the grant date requires judgment. The Company calculated the fair value of stock options instruments on the grant date using the Black-Scholes option pricing model. The Black-Scholes model requires the input of highly subjective assumptions, including the expected volatility, expected term, risk-free interest rate and dividend yield. Exercise price The exercise price of the Company’s stock awards is based on the fair market value of our ordinary shares. Risk-free interest rate The risk-free interest rate is based on French government bonds (GFRN) with a maturity corresponding to the stock options maturity. Expected term The Company determines the expected term based on the average period the stock options are expected to remain outstanding. Expected Volatility The Company determines the expected volatility based on the historical data period corresponding to the stock options expected maturity. Expected Dividend yield The Company has never declared or paid any cash dividends, and it does not presently plan to pay cash dividends in the foreseeable future. Consequently, the Company uses an expected dividend yield of zero. The Company estimated the following assumptions for the calculation of the fair value of the stock options: Assumptions per year ended, December 31, Stock options per grant date Prior to 2017 2018 2019 2020 2021 Weighted average shares price at grant date in € 36.69 45.49 31.86 15.26 5.54 5.71 Weighted average expected volatility 45.4 % 41.8 % 47.1 % 70.8 % 87.3 % 90.2 % Weighted average risk-free interest rate 1.0 % (0.1 )% 0.3 % (0.1 )% (0.5 )% (0.06 )% Weighted average expected term (in years) 6.7 6.0 6.0 6.0 6.0 6.0 Dividend yield 0 0 0 0 0 0 Weighted average fair value of stock-options (in €) 17.66 17.16 13.67 9.65 3.90 4/17 13.4 Restricted stock units The Company’s board of directors has been authorized by the shareholders’ general meeting to grant RSUs are measured based on the fair market value of the underlying stock on the date of grant and recognized as an expense on a straight-line basis in accordance with the following vesting conditions: • Before May 31, 2019, the vesting of RSUs granted is subject to the expiration of the presence condition of one (1) or two (2) years (except in specific board of directors’ decisions). The release of RSUs for these plans is subject to the achievement of performance conditions (submission of a BLA to U.S. FDA for Viaskin ™ ™ ™ • Between May 31, 2019 and November 23, 2020, the vesting of RSUs is subject either to the expiration of the presence condition of two (2) years only, or to the dual condition of expiration of the presence condition and achievement of the performance condition (date of approval of Viaskin ™ • Since November 24, 2020, RSUs vest over four years at a rate of 25% upon the first anniversary of the issuance date and 12.5% every 6 months thereafter, subject to the beneficiary being still employed by the Company (except in specific board of directors’ decisions). Performance conditions, which are other than market conditions, are taken into account by adjusting the number of equity instruments included in the measurement of the transaction amount but are not taken into account when estimating the fair value of the shares. Estimated achievement of performance conditions is reviewed at each reporting date. RSU plans may be subject to a conservation period under French governing laws. The Company applied a forfeiture rate for each grant according to its respective characteristics and composition. This forfeiture rate is reviewed at each reporting date. The following table summarizes all RSUs activity for the year ended December 31, 2020: Number of Weighted Balance as of December 31, 2019 692,145 30.55 Granted during the period 500,000 4.56 Forfeited during the period (71,400 ) 7.29 Released during the period (2,000 ) 68.07 Expired during the period — — Balance as of December 31, 2020 1,118,745 20.35 The service conditions have been met in 2020 for the plan granted on May 10, 2019 with a total fair value of €1.3 million. The following table summarizes all RSUs activity for the year ended December 31, 2021: Number of RSU outstanding Weighted average grant date fair value in Euros Balance as of December 31, 2020 1,118,745 20.35 Granted during the period 302,200 6.13 Forfeited during the period (96,350 ) 6.74 Released during the period (84,075 ) 8.20 Expired during the period — — Balance as of December 31, 2021 1,240,520 18.77 The plan granted on May 10, 2019 vested in 2020 with a total fair value of €1,288 thousands. This plan is not included in the previous table since the RSUs will be released, and shares issued once the performance condition will be achieved (approval of Viaskin ™ As of December 31, 2021, there was €2.5 million ($2.8 million converted at closing rate) of unrecognized RSUs compensation expense that is expected to be recognized over a weighted-average period of 2.4 years. 13.5 Reconciliation of the share-based payment expenses with the Consolidated Statements of Operations and Comprehensive Loss December 31, 2021 2020 Research and development SO (759 ) 190 RSU (887 ) (806 ) Sales and marketing SO (209 ) 2,141 RSU (104 ) (24 ) General and administrative SO (841 ) (119 ) RSU (322 ) (253 ) Total share-based compensation (expense) income (3,122 ) 1,130 As of December 31, 2020, reversal of share-based payments expenses was mainly due to the restructuring plan announced on June 26, 2020 which led to significant reduction in the Company’s workforce.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2021
Loss Contingency [Abstract]
Contingencies	Note 14 Contingencies Non-current December 31, 2021 2020 Current contingencies 4,095 5,016 Non-current 6,758 2,527 Total contingencies 10,853 7,542 The table below shows movements Pension retirement Collaboration Other contingencies Total At January 1, 2020 1,656 — 724 2,380 Increases in liabilities — 3,683 2,466 6,149 Used liabilities — — (724 ) (724 ) Reversals of unused liabilities (443 ) — — (443 ) Net interest related to employee benefits, and unwinding of discount 8 — — 8 Actuarial gains and losses on defined-benefit plans (376 ) — — (376 ) Currency translation effect 93 274 183 550 At December 31, 2020 937 3,956 2,649 7,542 Of which Current — 2,366 2,649 5,016 Of which Non-current 937 1,590 — 2,527 At January 1, 2021 937 3,956 2,649 7,542 Increases in liabilities 181 6,420 47 6,649 Used liabilities — — (1,634 ) (1,634 ) Reversals of unused liabilities — — (920 ) (920 ) Net interest related to employee benefits, and unwinding of discount 3 — — 3 Actuarial gains and losses on defined-benefit plans (35 ) — — (35 ) Currency translation effect (78 ) (577 ) (98 ) (753 ) At December 31, 2021 1,008 9,800 45 10,853 Of which Current — 4,049 45 4,095 Of which Non-current 1,008 5,750 — 6,758 The Company does not hold any plan assets for any the As of December 31, 2021, the Company updated its measurement of progress of the Phase 2 clinical trial (“PII”) conducted as part of the collaboration and license agreement with Nestlé and updated the cumulative income recognized. The Company has recorded an accrual in the amount of the excess between the Company’s current best estimates of costs yet to be incurred and incomes yet to be recognized for the completion of the PII. As of December 31, 2020, other contingencies were mainly composed of the estimated to be incurred as part of the social costs related to restructuring, as well as estimated cost of refurbishment on lease premises (Refer to Note 2, “Significant Events and Transactions of the Periods—Restructuring contingencies”). As part of the estimation of the retirement commitments, the following assumptions were used for all categories of employees: December 31, 2021 2020 % Social security contributions 50.0 % 50.0 % Salary increases 2.0 % 2.0 % Discount rate—Iboxx Corporates AA 10+ 0.98 % 0.34 % Expected staff turnover 10.0 % 10.0 % Estimated retirement age 65 65 Life table TGH05-TGF05 Collective agreement National Collective Agreement of the pharmaceutical industry

Operating Income

Operating Income	12 Months Ended
	Dec. 31, 2021
Other Income and Expenses [Abstract]
Operating Income	Note 15 Operating Income The operating income is broken down in the following manner: December 31, 2021 2020 Research tax credit 7,505 9,930 Other operating income (1,797 ) 1,346 Total 5,708 11,276 On May 31, 2016, the Company announced its entry into an exclusive global collaboration with Nestlé Health Science to develop MAG1C, a ready-to-use non-refundable In 2020 and 2021, the ongoing COVID-19 As of December 31, 2021, the Company recorded its collaboration agreement’s revenue based on its updated measurement of progress of the Phase II clinical trial conducted as part of the agreement. The accrual recorded in the amount of the difference between the Company’s current best estimates of costs yet to be incurred and revenues yet to be recognized for the completion of the Phase II clinical trial has been updated accordingly.

Allocation of Personnel Expense

Allocation of Personnel Expenses	12 Months Ended
	Dec. 31, 2021
Operating Expenses [Abstract]
Allocation of Personnel Expenses	Note 16 Allocation of Personnel Expenses The Company had 101 average employees for the year ended December 31, 2021, in comparison with 270 employees for the year ended December 31, 2020. Allocation of Personnel Expenses by Function: December 31, 2021 2020 Research and Development expenses 14,596 25,703 Sales and Marketing expenses 1,885 5,217 General and Administrative expenses 9,357 9,906 Restructuring* 5,296 12,066 Total personnel expenses 31,135 52,891 * Restructuring personnel expenses excluding effect of accrual for the year ended December 31, 2020 and reversal for the year ended December 31, 2021. Allocation of Personnel Expenses by Nature: December 31, 2021 2020 Wages and salaries 18,017 43,330 Social security contributions 8,407 9,510 Expenses for pension commitments 1,366 2,151 Employer contribution to bonus shares 223 (970 ) Share-based payments 3,122 (1,130 ) Total 31,135 52,891 The decrease in personnel expenses is mainly due to a decrease in headcount as well as accrued bonus, retention measures as part of the global restructuring plan.

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Tax	Note 17 Income Tax Reconciliation between the Effective and Nominal Income Tax Expense The following table shows the reconciliation between the effective and nominal tax expense at the nominal standard French rate 26.5% as of December 31, 2021 and 28% as of December 31, 2020 (excluding additional contributions): December 31, 2021 2020 (Loss) before taxes (98,189 ) (159,566 ) Theoritical company tax rate 26.50 % 28.00 % Nominal tax expense 26,020 44,678 Increase/decrease in tax expense arising from: Research tax credit 1,990 2,781 Share-based compensation (104 ) (3,505 ) Other permanent differences (86 ) 2,756 Non recognition of deferred tax assets mainly related to tax losses (25,882 ) (41,881 ) Other differences (1,557 ) (4,818 ) Effective tax expenses—current 381 10 Effective tax expenses—deferred — — Effective tax rate (0.39 )% (0.01 )% Deferred Tax Assets Deferred taxes are recognized for temporary differences between the basis of assets and liabilities for financial statement and income tax purposes. The significant components of the Company’s deferred tax assets are comprised of the following: December 31, 2021 2020 Deferred tax assets: Net operating loss carryforwards 263,086 290,914 Share-based compensation 5,521 4,070 Personnel-related accruals 376 667 Pension retirement obligations 252 262 Leases 518 84 Other 2,760 1,346 Total deferred tax assets 272,513 297,343 Less : Valuation allowance (272,513 ) (297,343 ) Net deferred tax assets — —

Commitments

Commitments	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments	Note 18 Commitments Purchase Obligations The Company has signed agreements with several contract research organizations (CRO) and part of the ongoing clinical studies for Viaskin ™ ™ non-cancellable Letter of Credit and Collateral The Company signed with its bank CIC an acquisition contract of monetary market fund “SICAV CM-CIC” A letter of credit has also been signed by the Company in April 2016 for $143 thousand to ensure the lease of its premises of its United States subsidiary. This credit note has been extended in 2020 and 2021. A letter of credit was also signed by the Company in May 2017 for $300 thousand to secure the lease of its premises of its United States subsidiary. In 2015, the Company took a term deposit for a sum of €228 thousand (equivalent to $259 thousand at closing exchange rate). A Certificate of Deposit, for an initial amount of $250 thousand was signed in order to guarantee an American Express credit cards program in the United States. Royalty Payments On January 7, 2009, the Company entered into an assignment, development and co-ownership AP-HP, co- AP-HP AP-HP ™ pay AP-HP the AP-HP product AP-HP non-exclusive

Relationships with Related Part

Relationships with Related Parties	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Relationships with Related Parties	Note 19 Relationships with Related Parties The compensation amounts for 2021 presented below, which were awarded to the Directors and Officers of the Company totaled $7 million. The recipients of this compensation are “related parties” under applicable French law and may not be considered executive officers or related parties under comparable SEC and Nasdaq rules and regulations applicable to the Company. December 31, 2021 2020 Short-term benefits 5,128 5,226 Post-employment benefits 67 34 Termination benefits 280 829 Share-based payments 1,556 2,209 Total 7,031 8,297 The methods for the valuation of the benefit related to share-based payments are presented in Note 13 Share-Based Payments. Amounts payable to related parties as of December31, 2021 and 2020 are as follows: December 31, 2021 2020 Compensation 1,820 2,049 Pension obligations 156 122 Total 1,976 2,172 As of December 31, 2020, the amount of compensation included severance pay for Executive Committee members in connection with the restructuring announcement in June 2020.

Loss Per Share

Loss Per Share	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Loss Per Share	Note 20 Loss Per Share The basic loss per share is calculated by dividing the net loss attributable to the shareholders of the Company by the weighted average number of ordinary shares outstanding during the course of the fiscal year. As the Company was in a loss position for the years ended December 31, 2021 and 2020, the diluted loss per share is equal to basic loss per share because the effects of potentially dilutive shares were anti-dilutive given the Company’s net loss. The computations for basic and diluted loss per share were as follows (in thousands of U.S. Dollars except per share data): December 31, 2021 2020 Net loss (97,809 ) (159,555 ) Weighted average number of ordinary shares 54,916,937 54,092,666 Basic and diluted net loss per share attributable to ordinary (1.78 ) (2.95 ) The following is a summary of the ordinary share equivalents which were excluded from the calculation of diluted net loss per share for the periods indicated in number of potential shares: December 31, 2021 2020 Non-employee 256,693 225,008 Employee warrants — 82,500 Stock-options 3,631,210 2,610,510 Restricted stock units 1,240,520 1,118,245

Events After the Close of the F

Events After the Close of the Fiscal Year	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
Events after the Close of the Fiscal Year	Note 21 Events after the Close of the Fiscal Year In January 2022, the company entered into a termination agreement for its U.S. office in Summit, NJ, following the resizing of its facility use. The agreement provides for the termination of the lease effective on February 1, 2022, in exchange for a one-time

Nature of the business and pr_2

Nature of the business and principles and accounting methods (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the U.S. (“U.S. GAAP”) and presented in thousands of U.S. Dollars, except for share and per share data and as otherwise noted. Any reference in these notes to applicable guidance is meant to refer to authoritative U.S. GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Update (“ASU”) of the Financial Accounting Standards Board (“FASB”). We also follow the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). The Consolidated Financial Statements have been prepared assuming the Company will continue as a going concern and using the historical cost principle with the exception of certain assets and liabilities that are measured at fair value in accordance with U.S. GAAP. The categories concerned are detailed in the following notes.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany transactions and balances have been eliminated. The following list presents all entities included in the consolidation scope for the years ended December 31, 2020 and 2021, as well as their country of incorporation and the percentage of ownership interests: • DBV Technologies Inc. was incorporated in Delaware on April 7, 2014 (the “US subsidiary”). The share capital of this US subsidiary is 100% owned by DBV Technologies S.A. • DBV Australia Pty Ltd. was incorporated in New South Wales, Australia on July 3, 2018 (the “Australian subsidiary”). The share capital of this Australian subsidiary is 100% owned by DBV Technologies S.A. (“DBV Technologies”). • DBV Pharma was incorporated in Paris on December 21, 2018 (the “French subsidiary”). The share capital of this French subsidiary is 100% owned by DBV Technologies S.A. On December 31, 2021, the company proceeded to the dissolution of DBV Canada Ltd. This subsidiary was originally incorporated in Ottawa, Ontario on August 13, 2018 (the “Canadian subsidiary”). The share capital of this Canadian subsidiary was 100% owned by DBV Technologies S.A.
Functional Currency and Translation of Financial Statements in Foreign Currency	Functional Currency and Translation of Financial Statements in Foreign Currency The Consolidated Financial Statements are presented in U.S. dollars, which differs from the functional currency of the Company, being the Euro. The statements of financial position of consolidated entities having a functional currency different from the presentation currency are translated at the closing exchange rate (spot exchange rate at the statement of financial position date) and the statements of operations, statements of comprehensive loss and statements of cash flow of such consolidated entities are translated at the weighted average exchange rate. The resulting translation adjustments are included in equity under the caption “Accumulated other comprehensive income (loss)” in the Consolidated Statements of Changes in Shareholders’ Equity.
Conversion of Foreign Currency Transactions	Conversion of Foreign Currency Transactions Foreign currency transactions are converted to functional currency of the entity at the rate of exchange applicable on the transaction date. At period-end,
Use of estimates	Use of estimates The preparation of the Company’s consolidated financial statements requires the use of estimates, assumptions and judgments that affect the reported amounts of assets, liabilities, and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amount of income and expenses during the period. The Company bases its estimates and assumptions on historical experience and other factors that it believes to be reasonable under the circumstances. As of December 31, 2021, the ongoing pandemic may make management’s estimates vulnerable to significant changes. Those uncertainties were considered in the assumptions underlying the estimates and judgments used by the Company but a number of estimates have been and will continue to be affected by the ongoing pandemic. The Company evaluates its estimates and assumptions on an ongoing basis. The actual results may differ from these estimates. On an on-going right-of-use right-of-use
Going concern	Going concern These Consolidated Financial Statements have been prepared assuming the Company will continue as a going concern. The going concern assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. However, substantial doubt about the Company’s ability to continue as a going concern exists. Since its inception, the Company has primarily funded its operations with equity financings, and, to a lesser extent, public assistance aimed at supporting innovation and payments associated with research tax credits (Crédit d’Impôt Recherche). The Company does not generate product revenue and continues to prepare for the potential launch of its first product in the United States and in the European Union, if approved. Following receipt of a Complete Response Letter (“CRL”) from the U.S. Food and Drug Administration (“FDA”) in connection with its BLA for Viaskin ™ pre-clinical ™ ™ In January 2021, the Company received written responses from the FDA to questions provided in the Type A meeting request the Company submitted in October 2020 following the CRL. In order to respond to the FDA’s requests and recommendations, the Company defined parallel workstreams primarily in order to generate the 6-month Following the submission of the adhesion study’s protocol to the FDA, the Company received an Advice/Information Request letter from the FDA in October 2021, requesting a stepwise approach to the modified Viaskin patch development program and provided partial feedback on this protocol. In December 2021, the Company decided not to pursue the sequential approach to the development plans for Viaskin Peanut as requested by the FDA in the October 2021 feedback and announced its plan to initiate a pivotal Phase 3 clinical study for a modified Viaskin Peanut patch (mVP) in children in the intended patient population. The Company considers this approach as the most straightforward approach to demonstrate effectiveness, safety, and improved in vivo adhesion of the modified Viaskin Peanut system. After receiving approval from the FDA for its change in strategy, the protocol for the new Phase 3 pivotal study of the modified Viaskin Peanut (“mVP”) patch was completed at the end of February 2022 and has been prepared for FDA submission. The Company is currently engaged in fruitful discussions with FDA in preparation for protocol submission and review. The Company expects to complete protocol submission following further alignment with FDA. The company has incurred operating losses and negative cash flows from operations since inception. As of the date of the filing, the Company’s available cash and cash equivalents are not projected to be sufficient to support its operating plan for at least the next 12 months. As such, there is substantial doubt regarding the Company’s ability to continue as a going concern. Based on its current operations, as well as its plans and assumptions as revised pursuant to its change of strategy, announced in December 2021, the Company expects that its balance of cash and cash equivalents of million as of December 31, 2021 will be sufficient to fund its operations into the first quarter of 2023. The Company intends to seek additional capital as it prepares for the launch of Viaskin Peanut, if approved, and continues other research and development efforts. The Company may seek to finance its future cash needs through a combination of public or private equity or debt financings, collaborations, license and development agreements and other forms of non-dilutive The Company cannot guarantee that it will be able to obtain the necessary financing to meet its needs or to obtain funds at attractive terms and conditions, including as a result of disruptions to the global financial markets due to the ongoing COVID-19 COVID-19 If the Company is not successful in its financing objectives, the Company could have to scale back its operations, notably by delaying or reducing the scope of its research and development efforts or obtain financing through arrangements with collaborators or others that may require the Company to relinquish rights to its product candidates that the Company might otherwise seek to develop or commercialize independently. These Consolidated Financial Statements do not include any adjustments to the carrying amounts and classification of assets, liabilities, and reported expenses that may be necessary if the Company were unable to continue as a going concern.
Intangible Assets	Intangible Assets Acquired intangible assets are accounted for at acquisition cost less accumulated amortization. Acquired intangible assets are mainly composed of software amortized on a straight-line basis over their estimated useful lives comprised between one
Property, Plant, and Equipment	Property, Plant, and Equipment Property, plant, and equipment are recorded at their acquisition cost. Property, plant, and equipment are depreciated on a straight-line method over the estimated useful lifes of the property. Leasehold improvements are amortized over the shorter of the estimated useful lives of the assets or the remaining lease term. Depreciation is calculated on a straight-line basis over the assets’ estimated useful lives as follows: PROPERTY, PLANT, AND EQUIPMENT ITEM PERIOD DEPRECIATION Fixtures and leasehold improvements 9 years Research and development / production tools 5 years Research equipment and technical facilities 5 years Computer equipment 3 years Office equipment and furniture 5 years
Impairment of assets	Impairment of assets The Company periodically reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable or the estimated useful life is no longer appropriate. If indicators of impairment exist and the recoverable value of the asset on an undiscounted cash flow basis is less than the carrying amount, an impairment loss is recorded to the extent the carrying amount exceeds its fair value.
Lease contracts	Lease contracts The Company determines whether an arrangement is a lease at contract inception by establishing if the contract conveys the right to use, or control the use of, identified property, plant, or equipment for a period of time in exchange for consideration. The Company’s leases are comprised of real estate leases, leases for industrial equipment and leases for office equipment. The Company’s real estate leases typically include options and features including rent free periods, rent escalation periods, renewal options and early termination options. The lease term is defined contract-by-contract non-cancelable The Company recognizes operating lease liabilities based on the present value of the future minimum lease payments over the lease term at commencement date. The Company does not recognize a lease liability or right of use asset for leases with a term of 12 months or less. Operating lease right of use assets are presented as operating lease right of use assets on the consolidated balance sheet. To date, the Company has recognized a single lease cost under which the operating lease right of use and liability are amortized on a straight-line basis over the lease term, and categorized within Operating Expense in the Consolidated Statement of Operations. The operating lease cash flows are categorized under Net Cash Used in Operating Activities in the Consolidated Statement of Cash Flows. Variable costs are expensed in the period incurred. Since the rate implicit in the lease is not readily determinable, the Company uses its incremental borrowing rates based on the information available at commencement date in determining the discount rate used to calculate the present value of lease payments. As the Company has no external borrowings, the incremental borrowing rates are determined using information on indicative borrowing rates that would be available to the Company based on the value, currency and borrowing term provided by financial institutions, adjusted for company and market specific factors.
Inventories and Work in Progress	Inventories and Work in Progress Inventories are measured at the lower of cost or net realizable value at production costs calculated using the first-in, first-out Inventories are exclusively composed of work in progress relating to the production of the first batches that may be used for the commercialization. During the launch phase of a new product, any inventories of that product are written down to zero pending regulatory approval.
Financial Assets and Liabilities	Financial Assets and Liabilities Financial assets, excluding cash and cash equivalents, consist exclusively of other receivables. Other receivables are non-derivative The Company also receives from time-to-time The amount resulting from the deemed benefit of the interest-free nature of the award is considered a subsidy for accounting purposes. This deemed benefit is determined by applying a discount rate equal to the rate of fungible treasury bonds over the time period that corresponds to the time period of the repayment of the advances. In the event of a change in payment schedule of the stipulated repayments of the conditional advances, the Company makes a new calculation of the net book value of the debt resulting from the discounting of the expected new future cash flows. The adjustment that results therefrom is recognized in the income statement for the fiscal year during which the modification is recognized. The Company carries its trade receivable at net realizable value. On a periodic basis, the Company evaluates its trade receivable and determines whether to provide an allowance or if any accounts should be written down and charged to expense as a bad debt. The Company generally does not require any security or collateral to support its receivables. During the years ended December 31, 2021 and December 31, 2020, the Company did not hold any derivative financial instruments.
Fair Value Measurements	Fair Value Measurements Fair value is defined as an exit price, representing the amount that would be received upon the sale of an asset or payment to transfer a liability in an orderly transaction between market participants. Fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or liability. A three-tier fair value hierarchy is used to prioritize the inputs in measuring fair value as follows: • Level 1—Quoted market prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. • Level 2—Quoted market prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable, either directly or indirectly. Fair value determined through the use of models or other valuation methodologies. • Level 3—Significant unobservable inputs for assets or liabilities that cannot be corroborated by market data. Fair value is determined by the reporting entity’s own assumptions utilizing the best information available and includes situations where there is little market activity for the asset or liability. The asset’s or liability’s fair value measurement within the fair value hierarchy is based upon the lowest level of any input that is significant to the fair value measurement. The Company’s policy is to recognize transfers between levels of the fair value hierarchy in the period the event or change in circumstances that caused the transfer. There were no transfers into or out of Level 1, 2, or 3 during the periods presented. The Company considers its cash and cash equivalents, accounts receivable and accounts payable to reflect their fair value given their short maturity and risk profile of the counterparty.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash includes cash on hand and demand deposits with banks. Cash equivalents include short-term, highly liquid investments, with a remaining maturity at the date of purchase of three months or less for which the risk of changes in value is considered to be insignificant. Demand deposits therefore meet the definition of cash equivalents. Cash equivalents are measured at fair value using level 1 and any changes are recognized in the Consolidated Statements of Operations and Comprehensive Loss.
Concentration of Credit Risk	Concentration of Credit Risk The Company has no significant off-balance
Share Capital	Share Capital Ordinary shares are classified under Shareholders’ Equity. The costs of share capital transactions that are directly attributable to the issue of new shares or options are recorded in the Consolidated Financial Statements in Shareholders’ Equity as a deduction from the proceeds from the issue, net of tax.
Employee benefits	Employee benefits Depending on the laws and practices of the countries in which the Company operates, employees may be entitled to compensation when they retire or to a pension following their retirement. For state-managed plans and other defined contribution plans, the Company recognizes them as expenses when they become payable, with the Company’s commitment being limited to our contributions. The liability with respect to defined benefit plans is estimated using the following main assumptions: • discount rate; • future salary increases; • employee turnover; and • mortality tables. The difference between the amount of the liability at the beginning of a fiscal year and at the close of that year is recognized through profit or loss for the portion representing the costs of services rendered and through other comprehensive income (loss) for the portion representing the actuarial gains and losses. Service costs are recognized in profit or loss and are allocated by function. Actuarial gains and losses result from changes in actuarial assumptions and from differences between assumed and actual experience. Gains and losses recorded in other comprehensive income (loss) are amortized over expected remaining service periods to the extent they exceed 10% of the projected benefit obligation for the defined benefit plan. The Company’s payments for the defined-contribution plans are recognized as expenses in the Consolidated Statements of Operations and Comprehensive Loss for the period with which they are associated.
Contingencies	Contingencies An estimated loss from a loss contingency is recognized if the following two conditions are met: • information available before the consolidated financial statements are issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the consolidated financial statements; and • the amount of loss can be reasonably estimated. With respect to litigations and claims that may result in a liability to be recognized, we exercise significant judgment in measuring and recognizing a liability or determining exposure to contingent liabilities that are related to pending litigation or other outstanding claims. These judgment and estimates are subject to change as new information becomes available.
Operating Income	Operating Income The Company accounts for revenue when the amount can be reliably assessed, future economic benefits are likely to benefit the Company, and specific criteria are met for the Company’s business, which is in accordance with ASC 606 for the collaboration agreement with Nestlé Health Science.
Other operating income	Other operating income Research Tax Credit The Research Tax Credit ( Crédit d’Impôt Recherche In the fiscal year ended December 31, 2021, the Company recovered its Small and Medium-sized Collaboration agreement with Nestlé Health Science The Company enters into research and development collaboration agreements that may consist of non-refundable Non-refundable Milestone payments represent amounts received depending upon the achievement of certain scientific, regulatory, or commercial milestones. They are recognized when the triggering event has occurred, there are no further contingencies or services to be provided with respect to that event, and the co-contracting The Company recognizes income under the percentage-of-completion 4
Research and Development Expenditures	Research and Development Expenditures Research and development expenditures are charged to expense as costs are incurred in performing research and development activities. Research and development costs include all direct costs, including salaries, share-based payments and benefits for research and development personnel, outside consultants, costs of clinical trials, costs related to manufacturing clinical study materials, sponsored research, clinical trials insurance, other outside costs, depreciation, and facility costs related to the development of drug candidates. The Company records upfront, non-refundable Certain research and development projects are, or have been, partially funded by collaboration agreements, and the expenses related to these activities are included in research and development costs. The Company records the related reimbursement of research and development costs under these agreements as income in the period in which such costs are incurred. Please refer to Collaboration agreement with Nestlé Health Science for further detail.
Share-based payments	Share-based payments Since its incorporation, the Company has established several plans for equity compensation issued in the form of employee warrants (bons de souscription de parts de créateur d’entreprise or “BCEs”), stock options (“SO”), and restricted stock units (“RSUs”) granted to employees and/or executives. The company has also established several plans for equity compensation issued in the form of “share warrants” (bons de souscription d’actions or “BSAs”) granted to non-employee These awards are measured at their fair value on the date of grant. Except for RSUs, fair value is estimated using Black and Scholes models that require inputs based on certain subjective assumptions, including the expected term of the award, and the conditions of each equity plan. The fair value is amortized in personnel expenses (allocated by function in the Consolidated Statements of Operations and Comprehensive Loss) on a straight-line basis over the requisite service period, and such expense is reduced for estimated forfeitures, with a corresponding increase in shareholders’ equity. The determination of the requisite service period and the estimate of RSUs awards that are expected to vest depends on the legal interpretation of the RSUs award agreements with employees under the French labor laws and related jurisprudence. Changes in interpretations could significantly impact the accounting for the share-based payments. At each closing date, the Company re-assesses The awards are not subject to any market conditions.
Income Tax	Income Tax Income taxes are accounted for under the asset and liability method of accounting. Deferred taxes are recognized for the future tax consequences attributable to temporary differences between the financial reporting carrying amounts and tax bases of assets and liabilities, and on tax losses, using the liability method. Differences are defined as temporary when they are expected to reverse within a foreseeable future. The Company may only recognize deferred tax assets on net operating losses if, based on the projected taxable incomes within the next three years, management determines that it is probable that future taxable profit will be available against which the unused tax losses and tax credits can be utilized. As a result, the measurement of deferred income tax assets is reduced, if necessary, by a valuation allowance for any tax benefits which are not expected to be realized. If future taxable profits are considerably different from those forecasted that support recording deferred tax assets, the Company will have to revise downwards or upwards the amount of deferred tax assets, which would have a significant impact on the Company’s financial results. Tax assets and liabilities are not discounted. Amounts recognized in the Consolidated Financial Statements are calculated at the level of each tax entity included in the consolidation scope. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in the period that such tax rate changes are enacted.
Uncertain tax position	Uncertain tax position Tax benefits are recognized from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position.
Segment Information	Segment Information The Company operates in a single operating segment: the conducting of research and development of epicutaneous immunotherapy products in order to market them in the future. The assets, liabilities, and operating losses recognized are primarily located in France.
Other Items in the Comprehensive Loss	Other Items in the Comprehensive Loss Comprehensive loss
Net Loss Per Share	Net Loss Per Share The Company calculates basic and diluted net loss per ordinary share by dividing the net loss by the weighted-average number of ordinary shares outstanding during the period. For the years ended December 31, 2021 and 2020, the Company has excluded the effects of all potentially dilutive shares, which include outstanding ordinary stock options, warrants to purchase ordinary shares, and restricted stock units, from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for these years would be anti-dilutive due to net losses incurred.
Subsequent Events	Subsequent Events The Consolidated Statements of Financial Position and the Consolidated Statements of Operations and Comprehensive Loss of the Company are adjusted to reflect the subsequent events that alter the amounts related to the situations that existed as of the end of the period covered. The Company has evaluated subsequent events from the balance sheet date through March 9 , 2022, the date at which the consolidated financial statements are issued.
Accounting Pronouncements adopted in 2021	Accounting Pronouncements adopted in 2021 Effective January 1, 2021, the Company adopted ASU 2019-12, 2019-12
Accounting Pronouncements issued not yet adopted	Accounting Pronouncements issued not yet adopted In June 2016, the FASB issued ASU 2016-13—Financial 2019-10 Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company’s Consolidated Financial Statements upon adoption.

Nature of the business and pr_3

Nature of the business and principles and accounting methods (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Summary of property, plant and equipment, useful life	Depreciation is calculated on a straight-line basis over the assets’ estimated useful lives as follows: PROPERTY, PLANT, AND EQUIPMENT ITEM PERIOD DEPRECIATION Fixtures and leasehold improvements 9 years Research and development / production tools 5 years Research equipment and technical facilities 5 years Computer equipment 3 years Office equipment and furniture 5 years

Significant Events and Transa_2

Significant Events and Transactions of the Periods (Tables)	12 Months Ended
	Dec. 31, 2021
Significant Events And Transactions of the Period Disclsure [Abstract]
Summary of restructuring activities	The following table summarizes restructuring effects as of December 31, 2021 and 2020 included in the Statement of Operations and Comprehensive Loss: December 31, 2021 2020 Employee-related expenses (income) (920 ) 19,194 Effects of restructuring on leases — 2,028 Other restructuring costs — 2,330 Total restructuring costs (920 ) 23,552
Summary of restructuring reserve	The following table summarizes restructuring activities as of December 31, 2021 included in current contingencies and other current liabilities on the statement of consolidated financial position: (Amounts in thousands of U.S. Dollars) Restructuring Restructuring liability — — Restructuring costs 23,552 Restructuring costs — (2,028 ) Amounts paid (12,137 ) Restructuring liability — 9,387 of which current contingencies 1,993 of which other current liabilities 7,394 Restructuring Restructuring liability — 9,387 Restructuring costs — Amounts paid (7,747 ) Reversal of contingencies (920 ) Other effect including currency translation effect (282 ) Restructuring liability — 438 of which current contingencies — of which other current liabilities 438

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2021
Cash and Cash Equivalents [Abstract]
Summary of breakdown of cash and cash equivalents	The following table presents for each reported period, the breakdown of cash and cash equivalents: December 31, 2021 2020 Cash 31,427 42,341 Cash equivalent 45,874 154,011 Total cash and cash equivalent as reported in statement of financial position 77,301 196,352 Bank overdrafts — — Total net cash and cash equivalents as reported in the statement of cash flow 77,301 196,352

Other Current Assets (Tables)

Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2021
Other Current Assets [Abstract]
Summary of Other Current Asset	Other current assets consisted of the following: December 31, 2021 2020 Research tax credit 28,092 — Other tax claims 3,561 5,049 Prepaid expenses 4,149 3,162 Other receivables 1,282 581 Total 37,085 8,792
Summary Of Research Tax Credit	The variance in Research Tax Credit during the two years disclosed is presented as follow: Amount in Opening balance sheet receivable as of January 1, 2020 10,969 + 2020 fiscal year research tax credit 9,930 - Payment received — - Currency translation effect 1,751 Closing balance sheet receivable as of December 31, 2020 22,650 Of which — Non-current 22,650 Of which — — Amount in Opening balance sheet receivable as of January 1, 2021 22,650 + 2021 fiscal year research tax credit 7,505 - Payment received — - Adjustment and currency translation effect (2,063 ) Closing balance sheet receivable as of December 31, 2021 28,092 Of which —Non -current — Of which —Current 28,092

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Summary of Property and equipment	Property and equipment, net consisted of the following: 1/1/2020 Currency Increase Decrease 12/31/2020 Laboratory equipment 13,966 1,830 7,544 (268 ) 23,072 Building fixtures 6,530 595 697 (55 ) 7,767 Office equipment 908 46 16 — 970 Computer equipment 1,903 104 215 (377 ) 1,846 Property, plant, and equipment in progress 12,813 755 2,732 (8,473 ) 7,828 Total, gross 36,120 3,330 11,205 (9,173 ) 41,482 Less accumulated amortization and depreciation (11,101 ) (1,225 ) (4,364 ) — (16,690 ) Total, net 25,019 2,105 6,841 (9,173 ) 24,792 1/1/2021 Currency Increase Decrease 12/31/2021 Laboratory equipment 23,072 (1,783 ) 853 (708 ) 21,434 Building fixtures 7,767 (408 ) 48 (3,449 ) 3,958 Office equipment 970 (39 ) — (67 ) 864 Computer equipment 1,846 (92 ) 9 (464 ) 1,299 Property, plant, and equipment in progress 7,828 (477 ) (2,960 ) 4,390 Total, gross 41,482 (2,799 ) 910 (7,648 ) 31,945 Less accumulated amortization and depreciation (16,690 ) 1,109 (4,437 ) 6,219 (13,799 ) Total, net 24,792 (1,690 ) (3,527 ) (1,429 ) 18,146

Lease contracts (Tables)

Lease contracts (Tables)	12 Months Ended
	Dec. 31, 2021
Lessee Disclosure [Abstract]
Summary of Operating Leases Future Minimum Payments Receivable	Future minimum lease payments under the Company’s operating leases’ right of use as of December 31, 2021 and 2020, are as follows: December 31, 2021 December 31, 2020 Real Other Total Real Other Total Current portion 3,361 77 3,438 4,196 88 4,284 Year 2 3,124 23 3,147 3,481 82 3,562 Year 3 2,299 18 2,317 3,182 23 3,206 Year 4 771 1 773 2,388 18 2,406 Year 5 790 — 790 771 1 773 Thereafter 1,220 — 1,220 2,011 — 2,011 Total minimum lease payments 11,565 119 11,684 16,029 212 16,241 Less: Effects of discounting (1,526 ) (8 ) (1,534 ) (2,020 ) (16 ) (2,037 ) Present value of operating lease 10,039 111 10,150 14,009 196 14,205 Less: current portion (2,929 ) (74 ) (3,003 ) (3,628 ) (80 ) (3,708 ) Long-term operating lease 7,110 37 7,147 10,381 116 10,496 Weighted average remaining lease term (years) 4.14 2.01 5.01 2.73 Weighted average discount rate 4.84 % 3.32 % 4.62 % 3.32 %
Summary of Rent expenses	Rent expense presented in the consolidated statement of operations and comprehensive loss was: December 31, 2021 2020 Operating lease expense 3,027 4,531 Restructuring expense — 2,028
Summary of Supplemental cash flow information related to our operating leases	Supplemental cash flow information related to operating leases is as December 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases 2,879 3,898

Other non-current assets (Table

Other non-current assets (Tables)	12 Months Ended
	Dec. 31, 2021
Other Assets, Noncurrent Disclosure [Abstract]
Summary of Other non-current assets	Other non-current December 31, 2021 2020 Research tax credit — 22,650 Pledged securities 3,969 4,299 Deposits and other non-current 2,665 2,704 Liquidity contract 199 281 Total other non-current 6,833 29,935

Trade payables and Other Curr_2

Trade payables and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Other Liabilities, Current [Abstract]
Summary of Other Current Liabilities	Other current liabilities consisted of the following: December 31, 2021 2020 Social debt 6,708 16,661 Deferred income 4,146 4,687 Tax liabilities 182 580 Other debts 1,325 999 Total 12,361 22,926

Financial debt and Other Non-_2

Financial debt and Other Non-Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Long Term Debt And Other Noncurrent Liabilities Disclosure [Abstract]
Summary of Conditional Advance	The table below presents the details of the debts recorded on the statement of financial position by the type of conditional advance: BPI Balance sheet debt at start of period 01/01/2020 1,458 Repayments (303 ) Other including currency translation effect 112 Balance sheet debt as at 12/31/2020 1,267 Of which — Non-current 543 Of which — 724 Stated interest rate No Discount rate 3.2 % Maturity (in years) 2-7 BPI Balance sheet debt at start of period 01/01/2021 1,267 Repayments (689 ) Other including currency translation effect (68 ) Balance sheet debt as at 12/31/2021 510 Of which — Non-current — Of which — 510 Stated interest rate No Discount rate 3.2 % Maturity (in years) 2-7
Summary of Maturity of Financial Liabilities	The following table shows the maturity of the Company’s liabilities (except leases disclosed in Note 7—“Lease contract”): Carrying 2022 2023 Thereafter Short-term financial debt — 510 510 — — Other liabilities 14,508 12,361 2,147 — Supplier accounts payable and related payables 11,429 11,429 — — Total liabilities 26,446 24,299 2,147 —

Share Capital Issued (Tables)

Share Capital Issued (Tables)	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Summary of Changes in the Share Capital of the Company	The table below presents the changes in the share capital of the Company as of December 31, 2020 and 2021: (Amounts in thousands of U.S. Dollars except share and per share data) Date Nature of the transactions Share capital * Additional paid-in Number of shares Balance as of January 1, 2020 5,645 1,003,595 47,028,510 1/16/2020 Capital increase by employee warrants 4 292 35,000 1/16/2020 Capital increase by stock options 3 140 24,990 02/04/2020 Capital increase by global offering 829 153,580 7,500,000 02/04/2020 Fees charged to share premium — (9,265 ) — 03/04/2020 Capital increase by global offering 38 6,985 338,687 03/04/2020 Fees charged to share premium — (421 ) — 9/30/2020 Fees charged to share premium — (1,735 ) — 11/25/2020 Capital increase by RSU — — 2,000 12/31/2020 Share-based payments — (1,130 ) — Balance as of December 31, 2020 6,518 1,152,042 54,929,187 02/22/2021 Capital increase by employee warrants 1 46 7,500 05/12/2021 Capital increase by employee warrants 1 62 10,200 05/17/2021 Capital increase by employee warrants 1 64 10,500 05/18/2021 Capital increase by employee warrants 1 66 10,800 05/19/2021 Retained earnings charged on share premium (797,823 ) 05/21/2021 Capital increase by employee warrants 1 68 11,100 05/26/2021 Capital increase by employee warrants 3 129 21,000 05/28/2021 Capital increase by employee warrants 1 70 11,400 06/10/2021 Issuance of share warrants 279 10/07/2021 Capital increase by ordinary shares 2 (2 ) 20,000 11/24/2021 Capital increase by ordinary shares 7 (7 ) 58,675 12/20/2021 Capital increase by ordinary shares 1 (1 ) 5,400 12/31/2021 Share-based payments 3,122 Balance as of December 31, 2021 6,538 358,115 55,095,762 * Conversion in U.S. Dollars at historical rates

Share-Based Payments (Tables)

Share-Based Payments (Tables)	12 Months Ended
	Dec. 31, 2021
Summary of Share-based Payment Arrangement, Other Information	The Board of Directors has been authorized by the General Meeting of the Shareholders to grant restricted stock units (“RSU”), stock options plan (“SO”), and non-employee Share-based General meeting of Board of directors Grant date Number granted BSA 12/9/11 9/25/12 9/25/12 30,000 BSA 6/4/13 7/25/13 7/25/13 73,000 SO 12/9/11 9/18/13 9/18/13 518,000 BSA 6/3/14 3/24/15 3/24/15 10,000 SO 6/3/14 6/23/15 6/23/15 120,000 BSA 6/23/15 11/19/15 11/19/15 22,500 BSA 6/23/15 12/15/15 2/15/16 90,000 SO 6/3/14 4/6/16 4/21/16 33,000 SO 6/3/14 6/21/16 6/21/16 110,000 BSA 6/21/16 6/21/16 8/21/16 20,000 SO 6/3/14 6/21/16 9/15/16 9,300 SO 6/3/14 6/21/16 10/17/16 16,500 BSA 6/21/16 12/9/16 2/9/16 59,000 SO 6/3/14 6/21/16 12/9/16 74,960 RSU 9/21/15 3/14/17 3/14/17 22,500 RSU 9/21/15 4/20/17 4/20/17 24,000 BSA 6/15/17 6/15/17 8/15/17 9,000 SO 6/3/14 6/15/17 6/15/17 126,000 SO 6/15/17 6/15/17 6/15/17 111,600 SO 6/15/17 6/15/17 9/15/17 52,600 SO 6/15/17 11/17/17 12/5/17 625,200 BSA 6/15/17 5/2/18 7/2/18 44,000 RSU 6/22/18 6/22/18 6/22/18 486,153 RSU 6/22/18 9/6/18 9/6/18 450 SO 6/22/18 9/6/18 9/6/18 65,000 SO 6/22/18 6/22/18 10/15/18 76,700 RSU 6/22/18 11/1/18 11/1/18 57,000 SO 6/22/18 11/29/18 11/29/18 350,000 RSU 6/22/18 12/12/18 12/12/18 16,250 RSU 6/22/18 12/12/18 12/17/18 3,000 SO 6/22/18 3/4/19 3/20/19 547,100 RSU 6/22/18 5/10/19 5/10/19 100,000 SO 5/24/19 5/24/19 5/24/19 150,000 SO 5/24/19 7/1/19 7/1/19 403,400 SO 5/24/19 7/1/19 7/22/19 75,000 RSU 5/24/19 10/11/19 10/11/19 40,000 SO 5/24/19 10/11/19 1/15/20 94,500 RSU 5/24/19 10/11/19 3/16/20 5,000 RSU 4/20/20 4/20/20 4/29/20 20,000 RSU 4/20/20 11/24/20 11/24/20 475,000 SO 4/20/20 11/24/20 11/24/20 1,216,200 RSU 4/20/20 3/23/21 3/23/21 24,900 SO 4/20/20 3/23/21 3/23/21 75,200 RSU 5/19/21 5/19/21 5/19/21 20,000 BSA 5/19/21 5/19/21 6/3/21 39,185 RSU 5/19/21 11/22/21 11/22/21 257,300 SO 5/19/21 11/22/21 11/22/21 1,107,300
Summary of Fair Value of the Warrants has been Estimated Unsing the Cox-Ross Rubinstein Binomial Option Pricing Model	The fair value of the warrants has been estimated using the Cox-Ross . Warrant fair value assumptions during the year ended December 31, 2021 Weighted average share price at grant date ( €) 10.75 Weighted average expected volatility 90.0 % Weighted average risk-free interest rate (0.53 )% Weighted average expected term (in years) 3.21 Dividend yield — Weighted average fair value of warrants ( €) —
Summary of Stock Options Activity	The following table summarizes all stock options activity during the year ended December 31, 2020: Number of SO Weighted-average Weighted-average Aggregate Balance as of December 31, 2019 3,002,045 29.89 8.21 7,286.3 Granted during the period 1,310,700 5.54 — — Forfeited during the period (1,667,235 ) 28.49 — — Exercised during the period (35,000 ) 7.57 — — Expired during the period — — — — Balance as of December 31, 2020 2,610,510 18.75 8.17 198.8 Options exercisable as of December 31, 2020 580,023 38.79 4.94 — The following table summarizes all stock options activity during the year ended December 31, 2021: Number of SO Weighted-average Weighted-average Aggregate Balance as of December 31, 2020 2,610,510 18.75 8.17 198.8 Granted during the period 1,182,900 6.09 — — Forfeited during the period (162,200 ) 4.89 — — Exercised during the period — — — — Expired during the period — — — — Balance as of December 31, 2021 3,631,210 15.25 7.96 Options exercisable as of December 31, 2021 878,560 29.50 5.43 —
Summary of Stock Options Valuation Assumptions	The Company estimated the following assumptions for the calculation of the fair value of the stock options: Assumptions per year ended, December 31, Stock options per grant date Prior to 2017 2018 2019 2020 2021 Weighted average shares price at grant date in € 36.69 45.49 31.86 15.26 5.54 5.71 Weighted average expected volatility 45.4 % 41.8 % 47.1 % 70.8 % 87.3 % 90.2 % Weighted average risk-free interest rate 1.0 % (0.1 )% 0.3 % (0.1 )% (0.5 )% (0.06 )% Weighted average expected term (in years) 6.7 6.0 6.0 6.0 6.0 6.0 Dividend yield 0 0 0 0 0 0 Weighted average fair value of stock-options (in €) 17.66 17.16 13.67 9.65 3.90 4/17
Summary of RSU Activity	The following table summarizes all RSUs activity for the year ended December 31, 2020: Number of Weighted Balance as of December 31, 2019 692,145 30.55 Granted during the period 500,000 4.56 Forfeited during the period (71,400 ) 7.29 Released during the period (2,000 ) 68.07 Expired during the period — — Balance as of December 31, 2020 1,118,745 20.35 F-34 The following table summarizes all RSUs activity for the year ended December 31, 2021: Number of RSU outstanding Weighted average grant date fair value in Euros Balance as of December 31, 2020 1,118,745 20.35 Granted during the period 302,200 6.13 Forfeited during the period (96,350 ) 6.74 Released during the period (84,075 ) 8.20 Expired during the period — — Balance as of December 31, 2021 1,240,520 18.77
Summary of Share-Based Payments Expenses	December 31, 2021 2020 Research and development SO (759 ) 190 RSU (887 ) (806 ) Sales and marketing SO (209 ) 2,141 RSU (104 ) (24 ) General and administrative SO (841 ) (119 ) RSU (322 ) (253 ) Total share-based compensation (expense) income (3,122 ) 1,130
BSA Warrants [Member]
Summary of Warrants Activity	The following table summarizes all BSA activity during the year ended December 31, 2020: Number of Weighted- Weighted- Aggregate Balance as of December 31, 2019 218,008 52.78 6.36 244.6 Granted during the period — — — — Forfeited during the period — — — — Exercised during the period — — — — Expired during the period — — — — Balance as of December 31, 2020 218,008 52.78 5.36 — Warrants exercisable as of December 31, 2020 218,008 52.78 5.36 — The following table summarizes all BSA warrants activity during the year ended December 31, 2021: Number of Weighted- Weighted- Aggregate Balance as of December 31, 2020 218,008 52.78 5.36 — Granted during the period 39,185 9.18 — — Forfeited during the period — — — — Exercised during the period — — — — Expired during the period (500 ) 5.13 — — Balance as of December 31, 2021 256,693 47.51 4.35 — Warrants exercisable as of December 31, 2021 256,693 47.51 4.35 —
BSPCE Warrants [Member]
Summary of Warrants Activity	The following table summarizes all BSPCE warrants activity during the year ended December 31, 2020: Number of Weighted- Weighted- Aggregate Balance as of December 31, 2019 7,166 5.13 1.47 1,558.2 Granted during the period — — — — Forfeited during the period — — — — Exercised during the period (1,666 ) 5.13 — — Expired during the period — — — — Balance as of December 31, 2020 5,500 5.13 0.47 — Warrants exercisable as of December 31, 2020 5,500 5.13 0.47 — The following table summarizes all BSPCE warrants activity during the year ended December 31, 2021: Number of Weighted- Weighted- Aggregate Balance as of December 31, 2020 5,500 5.13 0.47 — Granted during the period — — — — Forfeited during the period — — — — Exercised during the period (5,500 ) 5.13 — — Expired during the period — — — — Balance as of December 31, 2021 — — — — Warrants exercisable as of December 31, 2021 — — — —

Contingencies (Tables)

Contingencies (Tables)	12 Months Ended
	Dec. 31, 2021
Loss Contingency [Abstract]
Summary of Non-current Contingencies and Current Contingencies	Non-current December 31, 2021 2020 Current contingencies 4,095 5,016 Non-current 6,758 2,527 Total contingencies 10,853 7,542
Summary of Movement in Provisions	The table below shows movements Pension retirement Collaboration Other contingencies Total At January 1, 2020 1,656 — 724 2,380 Increases in liabilities — 3,683 2,466 6,149 Used liabilities — — (724 ) (724 ) Reversals of unused liabilities (443 ) — — (443 ) Net interest related to employee benefits, and unwinding of discount 8 — — 8 Actuarial gains and losses on defined-benefit plans (376 ) — — (376 ) Currency translation effect 93 274 183 550 At December 31, 2020 937 3,956 2,649 7,542 Of which Current — 2,366 2,649 5,016 Of which Non-current 937 1,590 — 2,527 At January 1, 2021 937 3,956 2,649 7,542 Increases in liabilities 181 6,420 47 6,649 Used liabilities — — (1,634 ) (1,634 ) Reversals of unused liabilities — — (920 ) (920 ) Net interest related to employee benefits, and unwinding of discount 3 — — 3 Actuarial gains and losses on defined-benefit plans (35 ) — — (35 ) Currency translation effect (78 ) (577 ) (98 ) (753 ) At December 31, 2021 1,008 9,800 45 10,853 Of which Current — 4,049 45 4,095 Of which Non-current 1,008 5,750 — 6,758
Summary of the Estimation of the Retirement Commitments	As part of the estimation of the retirement commitments, the following assumptions were used for all categories of employees: December 31, 2021 2020 % Social security contributions 50.0 % 50.0 % Salary increases 2.0 % 2.0 % Discount rate—Iboxx Corporates AA 10+ 0.98 % 0.34 % Expected staff turnover 10.0 % 10.0 % Estimated retirement age 65 65 Life table TGH05-TGF05 Collective agreement National Collective Agreement of the pharmaceutical industry

Operating Income (Tables)

Operating Income (Tables)	12 Months Ended
	Dec. 31, 2021
Other Income and Expenses [Abstract]
Schedule of operating income	The operating income is broken down in the following manner: December 31, 2021 2020 Research tax credit 7,505 9,930 Other operating income (1,797 ) 1,346 Total 5,708 11,276

Allocation of Personnel Expen_2

Allocation of Personnel Expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Operating Expenses [Abstract]
Summary of Allocation of Personnel Expenses By Function	Allocation of Personnel Expenses by Function: December 31, 2021 2020 Research and Development expenses 14,596 25,703 Sales and Marketing expenses 1,885 5,217 General and Administrative expenses 9,357 9,906 Restructuring* 5,296 12,066 Total personnel expenses 31,135 52,891 * Restructuring personnel expenses excluding effect of accrual for the year ended December 31, 2020 and reversal for the year ended December 31, 2021.
Summary of Allocation of Personnel Expenses By Nature	Allocation of Personnel Expenses by Nature: December 31, 2021 2020 Wages and salaries 18,017 43,330 Social security contributions 8,407 9,510 Expenses for pension commitments 1,366 2,151 Employer contribution to bonus shares 223 (970 ) Share-based payments 3,122 (1,130 ) Total 31,135 52,891

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Summary of Reconciliation Between the Effective and Nominal Income Tax Expense	The following table shows the reconciliation between the effective and nominal tax expense at the nominal standard French rate 26.5% as of December 31, 2021 and 28% as of December 31, 2020 (excluding additional contributions): December 31, 2021 2020 (Loss) before taxes (98,189 ) (159,566 ) Theoritical company tax rate 26.50 % 28.00 % Nominal tax expense 26,020 44,678 Increase/decrease in tax expense arising from: Research tax credit 1,990 2,781 Share-based compensation (104 ) (3,505 ) Other permanent differences (86 ) 2,756 Non recognition of deferred tax assets mainly related to tax losses (25,882 ) (41,881 ) Other differences (1,557 ) (4,818 ) Effective tax expenses—current 381 10 Effective tax expenses—deferred — — Effective tax rate (0.39 )% (0.01 )%
Summary of Deferred Tax Assets and Liabilities	The significant components of the Company’s deferred tax assets are comprised of the following: December 31, 2021 2020 Deferred tax assets: Net operating loss carryforwards 263,086 290,914 Share-based compensation 5,521 4,070 Personnel-related accruals 376 667 Pension retirement obligations 252 262 Leases 518 84 Other 2,760 1,346 Total deferred tax assets 272,513 297,343 Less : Valuation allowance (272,513 ) (297,343 ) Net deferred tax assets — —

Relationships with Related Pa_2

Relationships with Related Parties (Tables)	12 Months Ended
	Dec. 31, 2021
Schedule of compensation payable to related party [Abstract]
Summary of Relationships with Related Parties	The compensation amounts for 2021 presented below, which were awarded to the Directors and Officers of the Company totaled $7 million. The recipients of this compensation are “related parties” under applicable French law and may not be considered executive officers or related parties under comparable SEC and Nasdaq rules and regulations applicable to the Company. December 31, 2021 2020 Short-term benefits 5,128 5,226 Post-employment benefits 67 34 Termination benefits 280 829 Share-based payments 1,556 2,209 Total 7,031 8,297
Schedule of Amounts Payable to Related Parties	Amounts payable to related parties as of December31, 2021 and 2020 are as follows: December 31, 2021 2020 Compensation 1,820 2,049 Pension obligations 156 122 Total 1,976 2,172

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share, Basic and Diluted [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The computations for basic and diluted loss per share were as follows (in thousands of U.S. Dollars except per share data): December 31, 2021 2020 Net loss (97,809 ) (159,555 ) Weighted average number of ordinary shares 54,916,937 54,092,666 Basic and diluted net loss per share attributable to ordinary (1.78 ) (2.95 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	The following is a summary of the ordinary share equivalents which were excluded from the calculation of diluted net loss per share for the periods indicated in number of potential shares: December 31, 2021 2020 Non-employee 256,693 225,008 Employee warrants — 82,500 Stock-options 3,631,210 2,610,510 Restricted stock units 1,240,520 1,118,245

Nature of the business and pr_4

Nature of the business and principles and accounting methods - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Subsidiary or Equity Method Investee [Line Items]
Cash and cash equivalents	$ 77,301	$ 196,352	$ 193,255
Derivative Assets (Liabilities) Net	$ 0	$ 0
Minimum [Member] | Computer Software, Intangible Asset [Member]
Subsidiary or Equity Method Investee [Line Items]
Finite-Lived Intangible Asset, Useful Life	1 year
Maximum [Member] | Computer Software, Intangible Asset [Member]
Subsidiary or Equity Method Investee [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years
Subsidiaries [Member] | US Subsidiary [Member] | DBV Technologies Inc [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of Incorporation	Apr. 7, 2014
Equity Method Investment Ownership Percentage	100.00%
Subsidiaries [Member] | Australian Subsidiary [Member] | DBV Australia Pty Ltd [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of Incorporation	Jul. 3, 2018
Equity Method Investment Ownership Percentage	100.00%
Subsidiaries [Member] | French Subsidiary [Member] | DBV Pharma [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of Incorporation	Dec. 21, 2018
Equity Method Investment Ownership Percentage	100.00%
Subsidiaries [Member] | Canadian Subsidiary [Member] | DBV Canada Ltd [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of Incorporation	Aug. 13, 2018
Equity Method Investment Ownership Percentage	100.00%

Nature of the business and pr_5

Nature of the business and principles and accounting methods - Summary of Property, Plant and Equipment, Useful Life (Detail)	12 Months Ended
	Dec. 31, 2021
Fixtures And Improvements In Structures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	9 years
Research And Development Production Tools [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Research Equipment And Technical Facilities [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years

Significant Events and Transa_3

Significant Events and Transactions of the Periods - Additional Information (Detail) $ / shares in Units, $ in Thousands	Jan. 31, 2020	Jun. 30, 2020Individualsemployees	Mar. 31, 2020$ / sharesshares	Feb. 29, 2020$ / sharesshares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)	Feb. 29, 2020€ / shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stockholders' Equity Note, Stock Split, Conversion Ratio				1.0999
Proceeds From Issuance Of Common Stock | $					$ 150,000
Stock issued during the period, Value | $					$ 515	$ 150,449
No of of employees reduced as per restructuring plan | employees		200
No of global team individuals dedicated to the pursuit of innovation and scientific development of novel therapies | Individuals		90
Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, New Issues					7,838,687
Public Offering [member] | Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, New Issues				7,500,000	4,874,268
Public Offering [member] | American Depositary Shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, New Issues					9,748,536
Public Offering [member] | Outside Europe [Member] | Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, New Issues				4,535,581
Public Offering [member] | Outside Europe [Member] | American Depositary Shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, New Issues				9,071,162
Shares Issued, Price Per Share | $ / shares				$ 10.25
Over-Allotment Option | Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, New Issues			338,687
Over-Allotment Option | American Depositary Shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, New Issues			677,374
Shares Issued, Price Per Share | $ / shares			$ 10.25
Global Offering [member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during the period, Value | $					$ 160,700
Private Placement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares Issued, Price Per Share | € / shares							€ 18.63
Stock Issued During Period, Shares, Issued for Services				2,964,419
ViaskinTM Clinical Program For Children Aged Between Four to Eleven [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Clinical Program Trial Period	6 months
Minimum | ViaskinTM Clinical Program For Children Aged Between Four to Eleven [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Age Of Child	4 years
Maximum | ViaskinTM Clinical Program For Children Aged Between Four to Eleven [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Age Of Child	11 years

Significant Events and Transa_4

Significant Events and Transactions of the Periods - Summary of restructuring activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Restructuring Costs [Abstract]
Employee-related expenses	$ (920)	$ 19,194
Effects of restructuring on leases	0	2,028
Other restructuring costs	0	2,330
Total restructuring costs	$ (920)	$ 23,552

Significant Events and Transa_5

Significant Events and Transactions of the Periods - Summary of restructuring reserve (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Summary of restructuring reserve
Restructuring liability—January 1, 2020	$ 9,387
Restructuring costs	0	23,552
Restructuring costs—non cash items		(2,028)
Amounts paid	(7,747)	(12,137)
Reversal of contingencies	(920)	23,552
Other effect including currency translation effect	(282)
Restructuring liability—December 31, 2020	438	9,387
of which current contingencies		1,993
of which other current liabilities	$ 438	$ 7,394

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of breakdown of cash and cash equivalents (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash and Cash Equivalents, at Carrying Value [Abstract]
Cash	$ 31,427	$ 42,341
Cash equivalent	45,874	154,011
Total cash and cash equivalent as reported in statement of financial position	77,301	196,352	$ 193,255
Bank overdrafts	0	0
Total net cash and cash equivalents as reported in the statement of cash flow	$ 77,301	$ 196,352	$ 193,255

Other current assets - Summary

Other current assets - Summary of Other Current Asset (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Other Assets [Abstract]
Research tax Credit	$ 28,092	$ 22,650	$ 10,969
Other tax claims	3,561	5,049
Prepaid expenses	4,149	3,162
Other receivables	1,282	581
Total	$ 37,085	$ 8,792

Other current assets - Summar_2

Other current assets - Summary Of Research Tax Credit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Tax Credit Carryforward [Line Items]
Opening balance sheet receivable as of January 1, 2020	$ 22,650	$ 10,969
+ 2020 fiscal year research tax credit	7,505	9,930
- Payment received	0	0
- Currency translation effect	(2,063)	1,751
Closing balance sheet receivable as of December 31, 2020	28,092	22,650
Of which—Non-current portion	0	22,650
Of which—Current portion	$ 28,092	$ 0

Property, Plant, and Equipmen_2

Property, Plant, and Equipment - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 4.4
Amortization expense		$ 4.4

Property, Plant, and Equipmen_3

Property, Plant, and Equipment - Summary of Property and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property, plant, and equipment beginning balance	$ 41,482	$ 36,120
Currency translation effect	(2,799)	3,330
Increase in property, plant, and equipment	910	11,205
Decrease in property, plant, and equipment	(7,648)	(9,173)
Property, plant, and equipment ending balance	31,945	41,482
Less accumulated amortization and depreciation	(13,799)	(16,690)	$ (11,101)
Total, net	18,146	24,792	$ 25,019
Currency translation effect [Member]
Property, Plant and Equipment [Line Items]
Less accumulated amortization and depreciation	1,109	(1,225)
Total, net	(1,690)	2,105
Increase property plant and equipment [Member]
Property, Plant and Equipment [Line Items]
Less accumulated amortization and depreciation	(4,437)	(4,364)
Total, net	(3,527)	6,841
Decrease property plant and equipment [Member]
Property, Plant and Equipment [Line Items]
Less accumulated amortization and depreciation	6,219
Total, net	(1,429)	(9,173)
Laboratory equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment beginning balance	23,072	13,966
Currency translation effect	(1,783)	1,830
Increase in property, plant, and equipment	853	7,544
Decrease in property, plant, and equipment	(708)	(268)
Property, plant, and equipment ending balance	21,434	23,072
Building Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment beginning balance	7,767	6,530
Currency translation effect	(408)	595
Increase in property, plant, and equipment	48	697
Decrease in property, plant, and equipment	(3,449)	(55)
Property, plant, and equipment ending balance	3,958	7,767
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment beginning balance	970	908
Currency translation effect	(39)	46
Increase in property, plant, and equipment		16
Decrease in property, plant, and equipment	(67)
Property, plant, and equipment ending balance	864	970
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment beginning balance	1,846	1,903
Currency translation effect	(92)	104
Increase in property, plant, and equipment	9	215
Decrease in property, plant, and equipment	(464)	(377)
Property, plant, and equipment ending balance	1,299	1,846
Property Plant And Equipment In Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant, and equipment beginning balance	7,828	12,813
Currency translation effect	(477)	755
Increase in property, plant, and equipment		2,732
Decrease in property, plant, and equipment	(2,960)	(8,473)
Property, plant, and equipment ending balance	$ 4,390	$ 7,828

Lease contracts - Summary of Op

Lease contracts - Summary of Operating Leases Future Minimum Payments Receivable (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current portion	$ 3,438	$ 4,284
Year 2	3,147	3,562
Year 3	2,317	3,206
Year 4	773	2,406
Year 5	790	773
Thereafter	1,220	2,011
Total minimum lease payments	11,684	16,241
Less: Effects of discounting	(1,534)	(2,037)
Present value of operating lease	10,150	14,205
Less: current portion	(3,003)	(3,708)
Long-term operating lease	7,147	10,496
Real Estate [Member]
Current portion	3,361	4,196
Year 2	3,124	3,481
Year 3	2,299	3,182
Year 4	771	2,388
Year 5	790	771
Thereafter	1,220	2,011
Total minimum lease payments	11,565	16,029
Less: Effects of discounting	(1,526)	(2,020)
Present value of operating lease	10,039	14,009
Less: current portion	(2,929)	(3,628)
Long-term operating lease	$ 7,110	$ 10,381
Weighted average remaining lease term (years)	4 years 1 month 20 days	5 years 3 days
Weighted average discount rate	4.84%	4.62%
Other Asset [Member]
Current portion	$ 77	$ 88
Year 2	23	82
Year 3	18	23
Year 4	1	18
Year 5	0	1
Thereafter	0	0
Total minimum lease payments	119	212
Less: Effects of discounting	(8)	(16)
Present value of operating lease	111	196
Less: current portion	(74)	(80)
Long-term operating lease	$ 37	$ 116
Weighted average remaining lease term (years)	2 years 3 days	2 years 8 months 23 days
Weighted average discount rate	3.32%	3.32%

Lease contracts - Summary of Re

Lease contracts - Summary of Rent expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Restructuring expense	$ (920)	$ 23,552
Rent Expenses [Member]
Operating lease expense	3,027	4,531
Restructuring expense	$ 0	$ 2,028

Lease contracts - Summary of Su

Lease contracts - Summary of Supplemental cash flow information related to our operating leases (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash Flow, Operating Activities, Lessee [Abstract]
Operating Lease, Payments	$ 2,879	$ 3,898

Other non-current assets - Addi

Other non-current assets - Additional Information (Detail)	Dec. 31, 2021shares
Other Assets, Noncurrent Disclosure [Abstract]
Treasury Stock, Shares	153,631

Other non-current assets - Summ

Other non-current assets - Summary of Non Current Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Business Combination, Separately Recognized Transactions [Line Items]
Other Assets, Noncurrent	$ 6,833	$ 29,935
Research tax credit [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Other Assets, Noncurrent	0	22,650
Pledged securities [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Other Assets, Noncurrent	3,969	4,299
Depositsand other non-current financial assets [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Other Assets, Noncurrent	2,665	2,704
Liquidity contract [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Other Assets, Noncurrent	$ 199	$ 281

Trade payables and Other Curr_3

Trade payables and Other Current Liabilities - Additional Information (Detail) $ in Millions	Dec. 31, 2021USD ($)
Nestl Health Science [Member]
Deferred revenues	$ 4.1

Trade payables and Other Curr_4

Trade payables and Other Current Liabilities - Summary of Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Other current liabilities	$ 12,361	$ 22,926
Social Debt [Member]
Other current liabilities	6,708	16,661
Deferred Incomes [Member]
Other current liabilities	4,146	4,687
Tax Liabilities [Member]
Other current liabilities	182	580
Other Debts [Member]
Other current liabilities	$ 1,325	$ 999

Financial debt and Other Non-_3

Financial debt and Other Non-Current Liabilities - Additional Information (Detail) - BPI Advance [Member] - Bpi France Financement [Member]	Mar. 02, 2020	Dec. 31, 2021
Debt Instrument [Line Items]
Frequency of Periodic Payment		20
Debt Instrument Payment Deferral Period	6 months

Financial debt and Other Non-_4

Financial debt and Other Non-Current Liabilities - Summary of Conditional Advance (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Balance sheet debt at start	$ 1,267	$ 1,458
Balance sheet debt at end		$ 1,267
Measurement Input, Discount Rate [Member]
Debt Instrument [Line Items]
Discount rate	0.032	0.032
BPI Advance [Member]
Debt Instrument [Line Items]
Balance sheet debt at start	$ 1,267
Repayments	(689)	$ (303)
Other including currency translation effect	(68)	112
Balance sheet debt at end	510	1,267
Of which—Non-current portion	0	543
Of which—Current portion	$ 510	$ 724
Stated interest rate	0.00%	0.00%
BPI Advance [Member] | Minimum [Member]
Debt Instrument [Line Items]
Maturity (in years)	2 years	2 years
BPI Advance [Member] | Maximum [Member]
Debt Instrument [Line Items]
Maturity (in years)	7 years	7 years

Financial debt and Other Non-_5

Financial debt and Other Non-Current Liabilities - Summary of Maturity of Financial Liabilities (Detail) $ in Thousands	Dec. 31, 2021USD ($)
Business Combination, Separately Recognized Transactions [Line Items]
Carrying	$ 26,446
2022	24,299
2023	2,147
Short-term financial debt—Conditional advances
Business Combination, Separately Recognized Transactions [Line Items]
Carrying	510
2022	510
Other Liabilities [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Carrying	14,508
2022	12,361
2023	2,147
Accounts Payable and Accrued Liabilities [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Carrying	11,429
2022	$ 11,429

Fair value measurement - Additi

Fair value measurement - Additional Information (Detail) $ in Millions	Dec. 31, 2021USD ($)
Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of conditional advances	$ 0.5

Share Capital Issued - Addition

Share Capital Issued - Additional Information (Detail) € / shares in Units, € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)shares	Dec. 31, 2021EUR (€)	Dec. 31, 2021EUR (€)€ / sharesshares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Class of Stock [Line Items]
Share capital | $	$ 99,274			$ 205,491	$ 193,186
Share Capital
Class of Stock [Line Items]
Share capital	$ 6,537,591		€ 5,509,576
Nominal value | € / shares			€ 0.10
Share capital authorized | shares	55,095,762		55,095,762
Adjustments to Additional Paid in Capital, Dividends in Excess of Retained Earnings	$ 797,822,881	€ 695,575,130

Share Capital Issued - Summary

Share Capital Issued - Summary of Changes in the Share Capital of the Company (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Class of Stock [Line Items]
Share capital	$ 99,274	$ 205,491	$ 193,186
Additional paid-in capital	358,115	1,152,042
Share Capital Transaction As On 12/31/2020
Class of Stock [Line Items]
Share capital		6,518
Additional paid-in capital		$ 1,152,042
Number of shares		54,929,187
Share Capital Transaction As On 12/31/2021
Class of Stock [Line Items]
Share capital	6,538
Additional paid-in capital	$ 358,115
Number of shares	55,095,762
Share Capital Transaction As On 01/01/2020
Class of Stock [Line Items]
Share capital		$ 5,645
Additional paid-in capital		$ 1,003,595
Number of shares		47,028,510
Fees Charged To Share Premium [Member] | Share Capital Transaction As On 02/04/2020
Class of Stock [Line Items]
Additional paid-in capital		$ (9,265)
Number of shares		0
Fees Charged To Share Premium [Member] | Share Capital Transaction As On 03/04/2020
Class of Stock [Line Items]
Additional paid-in capital		$ (421)
Fees Charged To Share Premium [Member] | Share Capital Transaction As On 09/30/2020
Class of Stock [Line Items]
Additional paid-in capital		(1,735)
Share Based Payments [Member] | Share Capital Transaction As On 12/31/2020
Class of Stock [Line Items]
Additional paid-in capital		(1,130)
Share Based Payments [Member] | Share Capital Transaction As On 12/31/2021
Class of Stock [Line Items]
Additional paid-in capital	$ 3,122
Capital Increase By Employee Warrants [Member] | Share Capital Transaction As On 1/16/2020
Class of Stock [Line Items]
Share capital		4
Additional paid-in capital		$ 292
Number of shares		35,000
Capital Increase By Employee Warrants [Member] | Share Capital Transaction As On 02/22/2021
Class of Stock [Line Items]
Share capital	1
Additional paid-in capital	$ 46
Number of shares	7,500
Capital Increase By Employee Warrants [Member] | Share Capital Transaction As On 05/12/2021
Class of Stock [Line Items]
Share capital	$ 1
Additional paid-in capital	$ 62
Number of shares	10,200
Capital Increase By Employee Warrants [Member] | Share Capital Transaction As On 05/17/2021
Class of Stock [Line Items]
Share capital	$ 1
Additional paid-in capital	$ 64
Number of shares	10,500
Capital Increase By Employee Warrants [Member] | Share Capital Transaction As On 05/18/2021
Class of Stock [Line Items]
Share capital	$ 1
Additional paid-in capital	$ 66
Number of shares	10,800
Capital Increase By Employee Warrants [Member] | Share Capital Transaction As On 05/21/2021
Class of Stock [Line Items]
Share capital	$ 1
Additional paid-in capital	$ 68
Number of shares	11,100
Capital Increase By Employee Warrants [Member] | Share Capital Transaction As On 05/26/2021
Class of Stock [Line Items]
Share capital	$ 3
Additional paid-in capital	$ 129
Number of shares	21,000
Capital Increase By Employee Warrants [Member] | Share Capital Transaction As On 05/28/2021
Class of Stock [Line Items]
Share capital	$ 1
Additional paid-in capital	$ 70
Number of shares	11,400
Capital Increase By Stock Options [Member] | Share Capital Transaction As On 1/16/2020
Class of Stock [Line Items]
Share capital		$ 3
Additional paid-in capital		$ 140
Number of shares		24,990
Capital Increase By Global Offering [Member] | Share Capital Transaction As On 02/04/2020
Class of Stock [Line Items]
Share capital		$ 829
Additional paid-in capital		$ 153,580
Number of shares		7,500,000
Capital Increase By Global Offering [Member] | Share Capital Transaction As On 03/04/2020
Class of Stock [Line Items]
Share capital		$ 38
Additional paid-in capital		$ 6,985
Number of shares		338,687
Capital Increase By RSU [Member] | Share Capital Transaction As On 11/25/2020
Class of Stock [Line Items]
Number of shares		2,000
Capital Increase By Ordinary Shares [Member] | Share Capital Transaction As On 10/07/2021
Class of Stock [Line Items]
Share capital	$ 2
Additional paid-in capital	$ (2)
Number of shares	20,000
Capital Increase By Ordinary Shares [Member] | Share Capital Transaction As On 11/24/2021
Class of Stock [Line Items]
Share capital	$ 7
Additional paid-in capital	$ (7)
Number of shares	58,675
Capital Increase By Ordinary Shares [Member] | Share Capital Transaction As On 12/20/2021
Class of Stock [Line Items]
Share capital	$ 1
Additional paid-in capital	$ (1)
Number of shares	5,400
Issuance Of Share Warrants [Member] | Share Capital Transaction As On 06/10/2021
Class of Stock [Line Items]
Additional paid-in capital	$ 279
Retained Earnings Charged On Share Premium [Member] | Share Capital Transaction As On 05/19/2021
Class of Stock [Line Items]
Additional paid-in capital	$ (797,823)

Share-Based Payments - Summary

Share-Based Payments - Summary of Share-Based Payment Arrangement, Other Information (Detail) - shares

Nov. 22, 2021

May 19, 2021

Mar. 23, 2021

Mar. 06, 2021

Nov. 24, 2020

Apr. 29, 2020

Mar. 16, 2020

Jan. 15, 2020

Oct. 11, 2019

Jul. 22, 2019

Jul. 01, 2019

May 24, 2019

May 10, 2019

Mar. 20, 2019

Dec. 17, 2018

Dec. 12, 2018

Nov. 29, 2018

Nov. 01, 2018

Oct. 15, 2018

Sep. 06, 2018

Jun. 22, 2018

May 02, 2018

Dec. 05, 2017

Sep. 15, 2017

Aug. 15, 2017

Jun. 15, 2017

Apr. 20, 2017

Mar. 14, 2017

Dec. 19, 2016

Oct. 17, 2016

Sep. 15, 2016

Aug. 21, 2016

Jun. 21, 2016

Apr. 21, 2016

Feb. 15, 2016

Feb. 09, 2016

Dec. 15, 2015

Nov. 19, 2015

Jun. 23, 2015

Mar. 24, 2015

Sep. 18, 2013

Jul. 25, 2013

Sep. 25, 2012

Share options [Member] | General Meeting 2011 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Dec. 9, 2011

Board of directors meeting

Sep. 18, 2013

Grant date

Sep. 18, 2013

Number granted

518,000

Share options [Member] | General Meeting 2014 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Jun. 3, 2014

Jun. 3, 2014

Jun. 3, 2014

Jun. 3, 2014

Jun. 3, 2014

Jun. 3, 2014

Jun. 3, 2014

Board of directors meeting

Jun. 15, 2017

Jun. 21, 2016

Jun. 21, 2016

Jun. 21, 2016

Jun. 21, 2016

Apr. 6, 2016

Jun. 23, 2015

Grant date

Jun. 15, 2017

Dec. 9, 2016

Oct. 17, 2016

Sep. 15, 2016

Jun. 21, 2016

Apr. 21, 2016

Jun. 23, 2015

Number granted

126,000

74,960

16,500

9,300

110,000

33,000

120,000

Share options [Member] | General Meeting 2017 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Jun. 15, 2017

Jun. 15, 2017

Jun. 15, 2017

Board of directors meeting

Nov. 17, 2017

Jun. 15, 2017

Jun. 15, 2017

Grant date

Dec. 5, 2017

Sep. 15, 2017

Jun. 15, 2017

Number granted

625,200

52,600

111,600

Share options [Member] | General Meeting 2018 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Jun. 22, 2018

Jun. 22, 2018

Jun. 22, 2018

Jun. 22, 2018

Board of directors meeting

Mar. 4, 2019

Nov. 29, 2018

Jun. 22, 2018

Sep. 6, 2018

Grant date

Mar. 20, 2019

Nov. 29, 2018

Oct. 15, 2018

Sep. 6, 2018

Number granted

547,100

350,000

76,700

65,000

Share options [Member] | General Meeting 2019 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

May 24, 2019

May 24, 2019

May 24, 2019

May 24, 2019

Board of directors meeting

Oct. 11, 2019

Jul. 1, 2019

Jul. 1, 2019

May 24, 2019

Grant date

Jul. 22, 2019

Jul. 1, 2019

May 24, 2019

Number granted

94,500

75,000

403,400

150,000

Share options [Member] | General Meeting 2020 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Apr. 20, 2020

Apr. 20, 2020

Board of directors meeting

Nov. 24, 2020

Grant date

Nov. 24, 2020

Jan. 15, 2020

Number granted

1,216,200

Share options [Member] | General Meeting 2021

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

May 19, 2021

Board of directors meeting

Nov. 22, 2021

Mar. 23, 2021

Grant date

Nov. 22, 2021

Mar. 23, 2021

Number granted

1,107,300

75,200

RSU [Member] | General Meeting 2015 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Sep. 21, 2015

Sep. 21, 2015

Board of directors meeting

Apr. 20, 2017

Mar. 14, 2017

Grant date

Apr. 20, 2017

Mar. 14, 2017

Number granted

24,000

22,500

RSU [Member] | General Meeting 2018 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Jun. 22, 2018

Jun. 22, 2018

Jun. 22, 2018

Jun. 22, 2018

Jun. 22, 2018

Jun. 22, 2018

Board of directors meeting

May 10, 2019

Dec. 12, 2018

Dec. 12, 2018

Nov. 1, 2018

Sep. 6, 2018

Jun. 22, 2018

Grant date

May 10, 2019

Dec. 17, 2018

Dec. 12, 2018

Nov. 1, 2018

Sep. 6, 2018

Jun. 22, 2018

Number granted

100,000

3,000

16,250

57,000

450

486,153

RSU [Member] | General Meeting 2019 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

May 24, 2019

May 24, 2019

Board of directors meeting

Oct. 11, 2019

Oct. 11, 2019

Grant date

Oct. 11, 2019

Number granted

5,000

40,000

RSU [Member] | General Meeting 2020 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Apr. 20, 2020

Apr. 20, 2020

Apr. 20, 2020

Board of directors meeting

Nov. 24, 2020

Apr. 20, 2020

Grant date

Nov. 24, 2020

Apr. 29, 2020

Mar. 16, 2020

Number granted

475,000

20,000

RSU [Member] | General Meeting 2021

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

May 19, 2021

May 19, 2021

Board of directors meeting

Nov. 22, 2021

May 19, 2021

Mar. 23, 2021

Grant date

Nov. 22, 2021

May 19, 2021

Mar. 23, 2021

Number granted

257,300

20,000

24,900

BSA Warrants [Member] | Share-based Payment Arrangement [Member] | General Meeting 2011 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Dec. 9, 2011

Board of directors meeting

Sep. 25, 2012

Grant date

Sep. 25, 2012

Number granted

30,000

BSA Warrants [Member] | Share-based Payment Arrangement [Member] | General Meeting 2013 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Jun. 4, 2013

Board of directors meeting

Jul. 25, 2013

Grant date

Jul. 25, 2013

Number granted

73,000

BSA Warrants [Member] | Share-based Payment Arrangement [Member] | General Meeting 2014 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Jun. 3, 2014

Board of directors meeting

Mar. 24, 2015

Grant date

Mar. 24, 2015

Number granted

10,000

BSA Warrants [Member] | Share-based Payment Arrangement [Member] | General Meeting 2015 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Jun. 23, 2015

Jun. 23, 2015

Board of directors meeting

Dec. 15, 2015

Nov. 19, 2015

Grant date

Feb. 15, 2016

Nov. 19, 2015

Number granted

90,000

22,500

BSA Warrants [Member] | Share-based Payment Arrangement [Member] | General Meeting 2016 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Jun. 21, 2016

Jun. 21, 2016

Board of directors meeting

Jun. 21, 2016

Dec. 9, 2016

Grant date

Aug. 21, 2016

Feb. 9, 2016

Number granted

20,000

59,000

BSA Warrants [Member] | Share-based Payment Arrangement [Member] | General Meeting 2017 [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

Jun. 15, 2017

Jun. 15, 2017

Board of directors meeting

May 2, 2018

Jun. 15, 2017

Grant date

Jul. 2, 2018

Aug. 15, 2017

Number granted

44,000

9,000

BSA Warrants [Member] | Share-based Payment Arrangement [Member] | General Meeting 2021

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

General meeting of shareholders

May 19, 2021

Board of directors meeting

May 19, 2021

Grant date

Jun. 3, 2021

Number granted

39,185

Share-Based Payments - Summar_2

Share-Based Payments - Summary of Fair Value of Warrants Cox Ross Rubinstein Binomial Option Pricing Model (Detail) - € / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
ScheduleOfShareBasedPaymentAwardFairValueOfWarrantsValuationAssumptionsLineItems [Line Items]
Weighted average share price at grant date (in €)	€ 10.75
Weighted average expected volatility	90.00%
Weighted average risk-free interest rate	(0.53%)
Weighted average expected term (in years)	3 years 2 months 15 days
Dividend yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Weighted average fair value of warrants (in €)	€ 0

Share-Based Payments - Summar_3

Share-Based Payments - Summary of Warrants Activity (Detail) - EUR (€)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	May 19, 2019
Class of Warrant or Right [Line Items]
Weighted- average remaining contractual term				4 years
BSA Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding, Beginning Balance	218,008	218,008
Number of stock options outstanding, Granted during the period	39,185
Number of stock options outstanding, Expired during the period	(500)
Number of warrants outstanding, Ending Balance	256,693	218,008
Number of warrants outstanding, Warrants exercisable	256,693	218,008
Weighted- average exercise price, Beginning Balance	€ 52.78	€ 52.78
Weighted- average exercise price, Granted during the period	9.18
Weighted average grant date fair value, Expired during the period	5.13
Weighted- average exercise price, Ending Balance	47.51	52.78
Weighted- average exercise price, Warrants exercisable	€ 47.51	€ 52.78
Weighted- average remaining contractual term	4 years 4 months 6 days	5 years 4 months 9 days	6 years 4 months 9 days
Weighted- average remaining contractual term, Ending Balance	4 years 4 months 6 days	5 years 4 months 9 days
Weighted- average remaining contractual term, Warrants exercisable as of December 31, 2020	4 years 4 months 6 days	5 years 4 months 9 days
Aggregate intrinsic value, Beginning Balance		€ 244,600
BSPCE Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants outstanding, Beginning Balance	5,500	7,166
Number of warrants outstanding, Exercised during the period	(5,500)	(1,666)
Number of warrants outstanding, Ending Balance		5,500
Number of warrants outstanding, Warrants exercisable		5,500
Weighted- average exercise price, Beginning Balance	€ 5.13	€ 5.13
Weighted- average exercise price, Exercised during the period	€ 5.13	5.13
Weighted- average exercise price, Ending Balance		5.13
Weighted- average exercise price, Warrants exercisable		€ 5.13
Weighted- average remaining contractual term		5 months 19 days	1 year 5 months 19 days
Weighted- average remaining contractual term, Ending Balance		5 months 19 days
Weighted- average remaining contractual term, Warrants exercisable as of December 31, 2020		5 months 19 days
Aggregate intrinsic value, Beginning Balance		€ 1,558,200

Share-Based Payments - Summar_4

Share-Based Payments - Summary of Stock Options Activity (Detail) - Employee Stock Option [Member] - EUR (€)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Summary of stock options activity [Line iteam]
Number of stock options outstanding, Beginning Balance	2,610,510	3,002,045
Number of stock options outstanding, Granted during the period	1,182,900	1,310,700
Number of stock options outstanding, Forfeited during the period	(162,200)	(1,667,235)
Number of stock options outstanding, Exercised during the period	0	(35,000)
Number of stock options outstanding, Expired during the period	0
Number of stock options outstanding, Ending Balance	3,631,210	2,610,510	3,002,045
Number of stock options outstanding, Options exercisable Beginning Balance	878,560	580,023
Weighted- average exercise price, Beginning Balance	€ 18.75	€ 29.89
Weighted- average exercise price, Granted during the period	6.09	5.54
Weighted- average exercise price, Forfeited during the period	4.89	28.49
Weighted- average exercise price, Exercised during the period	0	7.57
Weighted- average exercise price, Expired during the period
Weighted- average exercise price, Ending Balance	15.25	18.75	€ 29.89
Weighted- average exercise price, Options exercisable	€ 29.50	€ 38.79
Weighted- average remaining contractual term	7 years 11 months 15 days	8 years 2 months 1 day	8 years 2 months 15 days
Weighted- average remaining contractual term, Options exercisable as of December 31, 2020	5 years 5 months 4 days	4 years 11 months 8 days
Aggregate intrinsic value, Beginning Balance	€ 198,800	€ 7,286,300
Aggregate intrinsic value, Ending Balance		€ 198,800	€ 7,286,300

Share-Based Payments - Summar_5

Share-Based Payments - Summary of Stock Options Valuation Assumptions (Detail)	12 Months Ended
	Dec. 31, 2021$ / shares	Dec. 31, 2020€ / shares	Dec. 31, 2019€ / shares	Dec. 31, 2018€ / shares	Dec. 31, 2017€ / shares	Dec. 31, 2016€ / shares	Dec. 31, 2021€ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average shares price at grant date in €							€ 10.75
Weighted average risk-free interest rate	0.53%
Weighted average expected term (in years)	3 years 2 months 15 days
Dividend yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Weighted average fair value of stock-options in €							0
Weighted Average [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average shares price at grant date in €		€ 5.54	€ 15.26	€ 31.86	€ 45.49	€ 36.69	€ 5.71
Weighted average expected volatility	90.20%	87.30%	70.80%	47.10%	41.80%	45.40%
Weighted average risk-free interest rate	0.06%	0.50%	0.10%	0.30%	0.10%	1.00%
Weighted average expected term (in years)	6 years	6 years	6 years	6 years	6 years	6 years 8 months 12 days
Weighted average fair value of stock-options in € | (per share)	$ 4.17	€ 3.90	€ 9.65	€ 13.67	€ 17.16	€ 17.66

Share-Based Payments - Summar_6

Share-Based Payments - Summary of RSU Activity (Detail) - Restricted Stock Units [Member] - € / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of RSU outstanding, Beginning Balance	1,118,745	692,145
Number of RSU outstanding, Granted during the period	302,200	500,000
Number of RSU outstanding, Forfeited during the period	(96,350)	(71,400)
Number of RSU outstanding, Released during the period	(84,075)	(2,000)
Number of RSU outstanding, Expired during the period	0	0
Number of RSU outstanding, Ending Balance	1,240,520	1,118,745
Weighted average grant date fair value, Beginning Balance	€ 20.35	€ 30.55
Weighted average grant date fair value, Granted during the period	6.13	4.56
Weighted average grant date fair value, Forfeited during the period	6.74	7.29
Weighted average grant date fair value, Released during the period	8.20	68.07
Weighted average grant date fair value, Expired during the period
Weighted average grant date fair value, Ending Balance	€ 18.77	€ 20.35

Share-Based Payments - Summar_7

Share-Based Payments - Summary of Share-Based Payments Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	$ (3,122)	$ 1,130
Research and Development expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(759)	190
Research and Development expenses [Member] | Restricted Stock Units [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(887)	(806)
Sales and Marketing expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(209)	2,141
Sales and Marketing expenses [Member] | Restricted Stock Units [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(104)	(24)
General and Administrative expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(841)	(119)
General and Administrative expenses [Member] | Restricted Stock Units [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	$ (322)	$ (253)

Share-Based Payments - Addition

Share-Based Payments - Additional Information (Detail) € / shares in Units, € in Thousands, $ in Millions

Jun. 03, 2021shares

May 19, 2021shares

Dec. 31, 2020€ / shares

Jan. 16, 2020

Jun. 21, 2018

Dec. 31, 2021EUR (€)€ / shares

Dec. 31, 2020€ / shares

Dec. 31, 2020USD ($)shares

Dec. 31, 2021EUR (€)€ / shares

May 30, 2020

Dec. 31, 2021USD ($)

Dec. 31, 2019€ / shares

May 19, 2019

Share-Based Payments [Line iteam]

Compensation Cost Not Yet Recognized Stock Options

€ 10,100

€ 10,100

$ 11.4

Compensation Cost Not Yet Recognized Other Than Options | €

€ 2,500

€ 2,500

Warrants Remaining contractual life

4 years

Board of Directors Chairman [Member] | Exercise Price Range One [Member]

Share-Based Payments [Line iteam]

Granted during the period

€ 4.16

Class of Warrants or Right Exercise Price of Warrants

5.13

€ 5.13

Board of Directors Chairman [Member] | Exercise Price Range Two [Member]

Share-Based Payments [Line iteam]

Granted during the period

74.22

Class of Warrants or Right Exercise Price of Warrants

69.75

€ 69.75

Director [Member] | Warrant [Member]

Share-Based Payments [Line iteam]

Stock Issued During Period, Shares, Issued for Services | shares

39,185

39,185

Share options [Member]

Share-Based Payments [Line iteam]

Award Vesting Period

4 years

Granted during the period

€ 6.09

€ 5.54

Compensation Cost Not yet Recognized, Period for Recognition

2 years 10 months 24 days

Restricted Stock Units [Member]

Share-Based Payments [Line iteam]

Award Vesting Period

4 years

Compensation Cost Not yet Recognized, Period for Recognition

2 years 4 months 24 days

Compensation Cost Not Yet Recognized Other Than Options | $

$ 2.8

Fair Value of Options Vested

€ 1,288

$ 1.3

BSPCE Warrants [Member]

Share-Based Payments [Line iteam]

Class of Warrant or Right, Granted During The Period | shares

0

Class of Warrants or Right Exercise Price of Warrants

€ 5.13

€ 5.13

€ 5.13

Warrants Remaining contractual life

5 months 19 days

5 months 19 days

1 year 5 months 19 days

Share-based Payment Arrangement, Tranche One [Member] | Share options [Member]

Share-Based Payments [Line iteam]

Award Vesting Percentage

25.00%

25.00%

Share-based Payment Arrangement, Tranche One [Member] | Restricted Stock Units [Member]

Share-Based Payments [Line iteam]

Award Vesting Period

1 year

Award Vesting Percentage

25.00%

Share-based Payment Arrangement, Tranche Two [Member] | Share options [Member]

Share-Based Payments [Line iteam]

Award Vesting Percentage

12.50%

12.50%

Share-based Payment Arrangement, Tranche Two [Member] | Restricted Stock Units [Member]

Share-Based Payments [Line iteam]

Award Vesting Period

2 years

Award Vesting Percentage

12.50%

Contingencies - Summary of Non

Contingencies - Summary of Non Current Contingencies and Current Contingencies (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Liability, Defined Benefit Plan [Abstract]
Current contingencies	$ 4,095	$ 5,016
Non-current contingencies	6,758	2,527
Total contingencies	$ 10,853	$ 7,542

Contingencies - Summary of Move

Contingencies - Summary of Movement in Contingencies (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Contingencies, Beginning balance	$ 7,542	$ 2,380
Increases in liabilities	6,649	6,149
Used liabilities	(1,634)	(724)
Reversals of unused liabilities	(920)	(443)
Net interest related to employee benefits, and unwinding of discount	3	8
Actuarial gains and losses on defined-benefit plans	(35)	(376)
Currency translation effect	(753)	550
Contingencies, Ending balance	10,853	7,542
Of which Current	4,095	5,016
Of which Non-current	6,758	2,527
Pension retirement obligations [Member]
Contingencies, Beginning balance	937	1,656
Increases in liabilities	181
Reversals of unused liabilities		(443)
Net interest related to employee benefits, and unwinding of discount	3	8
Actuarial gains and losses on defined-benefit plans	(35)	(376)
Currency translation effect	(78)	93
Contingencies, Ending balance	1,008	937
Of which Non-current	1,008	937
Collaboration agreement -Loss at completion [Member]
Contingencies, Beginning balance	3,956	0
Increases in liabilities	6,420	3,683
Currency translation effect	(577)	274
Contingencies, Ending balance	9,800	3,956
Of which Current	4,049	2,366
Of which Non-current	5,750	1,590
Other provisions incl. restructuring [Member]
Contingencies, Beginning balance	2,649	724
Increases in liabilities	47	2,466
Used liabilities	(1,634)	(724)
Reversals of unused liabilities	(920)
Currency translation effect	(98)	183
Contingencies, Ending balance	45	2,649
Of which Current	$ 45	$ 2,649

Contingencies - Summary of the

Contingencies - Summary of the Estimation of the Retirement Commitments (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan, Assumptions Used in Calculations [Abstract]
% Social security contributions	50.00%	50.00%
Salary increases	2.00%	2.00%
Discount rate — Iboxx Corporates AA 10+	0.98%	0.34%
Expected staff turnover	10.00%	10.00%
Estimated retirement age	65 months	65 months
Life table	TGH05-TGF05
Collective agreement	National Collective Agreement of the pharmaceutical industry

Operating Income - Summary of O

Operating Income - Summary of Operating Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Other Income and Expenses [Abstract]
Research Tax Credit	$ 7,505	$ 9,930
Other Operating income	(1,797)	1,346
Total	$ 5,708	$ 11,276

Operating Income - Additional I

Operating Income - Additional Information (Detail) - EUR (€) € in Millions	1 Months Ended
	Jul. 31, 2016	Jul. 12, 2018
Other Income and Expenses [Abstract]
Potential development, clinical regulatory and commercial Milestones receivable		€ 100
Non refundable upfront payment Received	€ 10

Allocation of Personnel Expen_3

Allocation of Personnel Expenses - Summary of Allocation of Personnel Expenses By Function (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Research and Development expenses	$ 70,336	$ 101,607
Sales and Marketing expenses	4,387	9,879
General and Administrative expenses	30,520	35,081
Restructuring	0	23,552
Total Operating expenses	104,323	170,118
Expenses by Function [Member]
Research and Development expenses	14,596	25,703
Sales and Marketing expenses	1,885	5,217
General and Administrative expenses	9,357	9,906
Restructuring	5,296	12,066
Total Operating expenses	$ 31,135	$ 52,891

Allocation of Personnel Expen_4

Allocation of Personnel Expenses -Summary of Allocation of Personnel Expenses By Nature (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based payments	$ (3,122)	$ 1,130
Total Operating expenses	104,323	170,118
Expenses by Nature [Member]
Wages and salaries	18,017	43,330
Social security contributions	8,407	9,510
Expenses for pension commitments	1,366	2,151
Employer contribution to bonus shares	223	(970)
Share-based payments	3,122	(1,130)
Total Operating expenses	$ 31,135	$ 52,891

Income Tax - Summary of Reconci

Income Tax - Summary of Reconciliation Between the Effective and Nominal Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Effective Income Tax Rate Reconciliation, Amount [Abstract]
(Loss) before taxes	$ (98,189)	$ (159,566)
Theoritical company tax rate	26.50%	28.00%
Nominal tax expense	$ 26,020	$ 44,678
Research tax credit	1,990	2,781
Share-based compensation	(104)	(3,505)
Other permanent differences	(86)	2,756
Non recognition of deferred tax assets mainly related to tax losses	(25,882)	(41,881)
Other differences	(1,557)	(4,818)
Effective tax expenses - current	$ 381	$ 10
Effective tax rate	(0.39%)	(0.01%)

Income Tax - Summary of Recon_2

Income Tax - Summary of Reconciliation Between the Effective and Nominal Income Tax Expense (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Standard French rate	26.50%	28.00%

Income Tax - Summary of Deferre

Income Tax - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Net operating loss carryforwards	$ 263,086	$ 290,914
Share-based compensation	5,521	4,070
Personnel-related accruals	376	667
Pension retirement obligations	252	262
Leases	518	84
Other	2,760	1,346
Total deferred tax assets	272,513	297,343
Less : Valuation allowance	(272,513)	(297,343)
Net deferred tax assets	$ 0	$ 0

Commitments - Additional Inform

Commitments - Additional Information (Detail) € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2021EUR (€)	May 31, 2017USD ($)	Apr. 30, 2016USD ($)
Disclosure Of Commitments [Line Items]
Non-cancellable contractual obligations	$ 26,446
Guarantee Collateral Rental agreements	491
Term deposit	259		€ 228
American Express credit cards program [Member]
Disclosure Of Commitments [Line Items]
Certificates of Deposit, at Carrying Value	250
Summit NJ subsidiary [Member]
Disclosure Of Commitments [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 143
New York subsidiary [Member]
Disclosure Of Commitments [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 300
Money Market Funds [Member] | Bagneux member | Bank CIC institution [Member]
Disclosure Of Commitments [Line Items]
Guarantee Collateral Rental agreements | €		€ 400
Contract research organizations [Member]
Disclosure Of Commitments [Line Items]
Non-cancellable contractual obligations	$ 30,300

Relationships with Related Pa_3

Relationships with Related Parties - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Related Party Transactions [Abstract]
Compensation awarded to directors and officers	$ 7

Relationships with Related Pa_4

Relationships with Related Parties - Summary of Relationships with Related Parties (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Defined Benefit Plan, Benefit Obligation	$ 10,853	$ 7,542	$ 2,380
Directors and Officers [Member]
Related Party Transaction [Line Items]
Defined Benefit Plan, Benefit Obligation	7,031	8,297
Directors and Officers [Member] | Short-term benefits [Member]
Related Party Transaction [Line Items]
Defined Benefit Plan, Benefit Obligation	5,128	5,226
Directors and Officers [Member] | Post-employment benefits [Members]
Related Party Transaction [Line Items]
Defined Benefit Plan, Benefit Obligation	67	34
Directors and Officers [Member] | Termination benefits [Members]
Related Party Transaction [Line Items]
Defined Benefit Plan, Benefit Obligation	280	829
Directors and Officers [Member] | Share-based payment [Member]
Related Party Transaction [Line Items]
Defined Benefit Plan, Benefit Obligation	$ 1,556	$ 2,209

Relationships with Related Pa_5

Relationships with Related Parties - Schedule of Amounts Payable to Related Parties (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Due to Related Parties, Current	$ 1,976	$ 2,172
Executive Committee [Member] | Compensation [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current	1,820	2,049
Executive Committee [Member] | Pension obligations [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current	$ 156	$ 122

Loss Per Share - Summary of Ear

Loss Per Share - Summary of Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share, Basic and Diluted [Abstract]
Net loss	$ (97,809)	$ (159,555)
Weighted-Weighted average number of ordinary shares	54,916,937	54,092,666
Basic and diluted net loss per share attributable to ordinary shareholders ($/share)	$ (1.78)	$ (2.95)

Loss Per Share - Summary of the

Loss Per Share - Summary of the Common Stock Equivalents Which Were Excluded From the Calculation of Diluted Net Loss Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Non-employee warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	256,693	225,008
Employee warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	82,500
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,631,210	2,610,510
Restricted stock units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,240,520	1,118,245