DBV Technologies (DBVT) 10-Q 1 Aug 22 2022 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2022	Aug. 01, 2022
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
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 Address, Postal Zip Code	92120
Entity Filer Category	Non-accelerated Filer
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding		94,025,192
Document Quarterly Report	true
Document Transition Report	false
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Address, Country	FR
Entity Small Business	true
Entity Incorporation, State or Country Code	I0
Entity Address, Address Line One	177-181 avenue Pierre Brossolette
Entity Address, City or Town	Montrouge
City Area Code	33
Local Phone Number	1 55 42 78 78
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
No Trading Symbol Flag	true
Security Exchange Name	NASDAQ

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Position - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 247,971	$ 77,301
Other current assets	11,981	37,085
Total current assets	259,953	114,386
Non-Current assets:
Property, plant, and equipment, net	15,677	18,146
Right-of-use assets related to operating leases	3,146	7,336
Intangible assets	14	22
Other non-current assets	6,189	6,833
Total non-current assets	25,025	32,338
Total Assets	284,978	146,723
Current liabilities:
Trade payables	16,341	11,429
Short-term operating leases	1,968	3,003
Short-term financial debt	156	510
Current contingencies	3,189	4,095
Other current liabilities	8,778	12,361
Total current liabilities	30,431	31,397
Non-Current liabilities
Long-term operating leases	1,945	7,147
Non-current contingencies	6,421	6,758
Other non-current liabilities	1,764	2,147
Total non-current liabilities	10,130	16,052
Total Liabilities	40,562	47,449
Shareholders' equity:
Ordinary shares, €0.10 par value; 94,022,679 and 55,095,762 shares authorized, and issued as at June 30, 2022 and December 31, 2021, respectively	10,708	6,538
Additional paid-in capital	456,447	358,115
Treasury stock, 106,287 and 153,631 ordinary shares as of June 30, 2022 and December 31, 2021, respectively, at cost	(953)	(1,232)
Accumulated deficit	(203,050)	(258,528)
Accumulated other comprehensive income	743	519
Accumulated currency translation effect	(19,480)	(6,137)
Total Shareholders' equity	244,416	99,274
Total Liabilities and Shareholders' equity	$ 284,978	$ 146,723

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Financial Position (Parenthetical) - Common Shares [Member] - € / shares	Jun. 30, 2022	Dec. 31, 2021
Common stock shares par value	€ 0.1	€ 0.1
Common stock shares authorized	94,022,679	55,095,762
Common stock shares issued	94,022,679	55,095,762
Treasury stock, common, shares	106,287	153,631

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Revenues
Operating income	$ 1,529	$ (1,488)	$ 4,074	$ 1,453
Operating expenses
Research and development expenses	(18,611)	(20,179)	(30,834)	(42,343)
Sales and marketing expenses	(1,037)	(1,198)	(1,500)	(1,927)
General and administrative expenses	(5,704)	(8,269)	(12,334)	(17,951)
Total Operating expenses	(25,352)	(29,646)	(44,669)	(62,221)
Loss from operations	(23,823)	(31,134)	(40,595)	(60,768)
Other Income (expenses)
Financial income	784	46	936	261
Loss before taxes	(23,039)	(31,088)	(39,659)	(60,507)
Income tax	0	434	(87)	404
Net loss	(23,039)	(30,654)	(39,746)	(60,103)
Foreign currency translation differences, net of taxes	(11,394)	2,788	(13,327)	(5,956)
Actuarial gains (losses) on employee benefits, net of taxes	200	48	224	(38)
Total comprehensive loss	$ (34,234)	$ (27,818)	$ (52,849)	$ (66,097)
Basic net loss per share attributable to shareholders	$ (0.35)	$ (0.56)	$ (0.66)	$ (1.09)
Weighted average shares outstanding used in computing per share amounts:	66,047,949	54,904,764	60,490,075	54,892,794
Diluted net loss per share attributable to shareholders	$ (0.35)	$ (0.56)	$ (0.66)	$ (1.09)
Weighted average shares outstanding used in computing per share amounts:	66,047,949	54,904,764	60,490,075	54,892,794

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Statement of Cash Flows [Abstract]
Net loss for the period	$ (39,746)	$ (60,103)
Cash flows used in operating activities:
Depreciation, amortization and accrued contingencies	1,249	8,619
Retirement pension obligations	14	57
Expenses related to share-based payments	2,441	2,527
Other elements	(3)	(843)
Changes in operating assets and liabilities:
Decrease (increase) in trade receivables	0	2,175
Decrease (increase) in other current assets	23,436	(8,393)
(Decrease) increase in trade payables	5,894	(3,165)
(Decrease) increase in other current and non-current liabilities	(3,040)	(6,608)
Change in operating lease liabilities and right of use assets	(1,979)	(769)
Net cash flow used in operating activities	(11,733)	(66,503)
Cash flows used in investing activities:
Acquisitions of property, plant, and equipment, net from proceeds	(369)	(13)
Proceeds from property, plant, and equipment dispositions	3	0
Acquisitions of non-current financial assets	(279)	0
Proceeds from non-current financial assets	426	0
Net cash flows used in investing activities	(218)	(13)
Cash flows provided by financing activities:
Decrease in conditional advances	(328)	(345)
Treasury shares	279	638
Capital increases, net of transaction costs	195,270	794
Other cash flows related to financing activities	0	(17)
Net cash flows provided by financing activities	195,221	1,071
Effect of exchange rate changes on cash and cash equivalents	(12,600)	(5,423)
Net increase (decrease) in cash and cash equivalents	170,670	(70,868)
Net Cash and cash equivalents at the beginning of the period	77,301	196,352
Net cash and cash equivalents at the end of the period	$ 247,971	$ 125,484

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Changes in Shareholders' Equity $ in Thousands	USD ($)	EUR (€)	Common Shares [Member] USD ($) shares	Additional Paid-in Capital [Member] USD ($)	Treasury Stock [Member] USD ($)	Accumulated Deficit [Member] USD ($)	Accumulated Other Comprehensive income (loss) [Member] USD ($)	Accumulated Currency Translation Effect [Member] USD ($)
Beginning balance at Dec. 31, 2020	$ 205,491		$ 6,518	$ 1,152,042	$ (1,169)	$ (958,543)	$ 484	$ 6,158
Beginning balance (Shares) at Dec. 31, 2020 | shares			54,929,187
Net (loss)	(29,449)					(29,449)
Other comprehensive income (loss)	(8,829)						(85)	(8,744)
Issuance of ordinary shares	42		$ 1	42
Issuance of ordinary shares (Shares) | shares			7,500
Treasury shares	488				488
Share-based payments	1,433			1,433
Ending balance at Mar. 31, 2021	169,176		$ 6,519	1,153,516	(681)	(987,992)	399	(2,586)
Ending balance (Shares) at Mar. 31, 2021 | shares			54,936,687
Beginning balance at Dec. 31, 2020	205,491		$ 6,518	1,152,042	(1,169)	(958,543)	484	6,158
Beginning balance (Shares) at Dec. 31, 2020 | shares			54,929,187
Net (loss)	(60,103)
Issuance of ordinary shares | €		€ 3,285,566,900
Ending balance at Jun. 30, 2021	143,019		$ 6,529	357,530	(866)	(220,823)	446	203
Ending balance (Shares) at Jun. 30, 2021 | shares			55,011,687
Beginning balance at Mar. 31, 2021	169,176		$ 6,519	1,153,516	(681)	(987,992)	399	(2,586)
Beginning balance (Shares) at Mar. 31, 2021 | shares			54,936,687
Net (loss)	(30,654)					(30,654)
Other comprehensive income (loss)	2,836						48	2,788
Issuance of ordinary shares	473		$ 9	464
Issuance of ordinary shares (Shares) | shares			75,000
Issuance of warrants	279			279
Treasury shares	(185)				(185)
Share-based payments	1,094			1,094
Allocation of accumulated net losses				(797,823)		797,823
Ending balance at Jun. 30, 2021	143,019		$ 6,529	357,530	(866)	(220,823)	446	203
Ending balance (Shares) at Jun. 30, 2021 | shares			55,011,687
Beginning balance at Dec. 31, 2021	99,274		$ 6,538	358,115	(1,232)	(258,528)	519	(6,137)
Beginning balance (Shares) at Dec. 31, 2021 | shares			55,095,762
Net (loss)	(16,706)					(16,706)
Other comprehensive income (loss)	(1,909)						24	(1,933)
Issuance of ordinary shares	1		$ 1
Issuance of ordinary shares (Shares) | shares			775
Treasury shares	40				40
Share-based payments	1,363			1,363
Other changes						15		(15)
Ending balance at Mar. 31, 2022	82,062		$ 6,539	359,478	(1,193)	(275,219)	543	(8,086)
Ending balance (Shares) at Mar. 31, 2022 | shares			55,096,537
Beginning balance at Dec. 31, 2021	99,274		$ 6,538	358,115	(1,232)	(258,528)	519	(6,137)
Beginning balance (Shares) at Dec. 31, 2021 | shares			55,095,762
Net (loss)	(39,746)
Issuance of ordinary shares | €		3,285,566,900
Share-based payments | €		€ 95,281,440,100
Ending balance at Jun. 30, 2022	244,416		$ 10,708	456,447	(953)	(203,050)	743	(19,480)
Ending balance (Shares) at Jun. 30, 2022 | shares			94,022,679
Beginning balance at Mar. 31, 2022	82,062		$ 6,539	359,478	(1,193)	(275,219)	543	(8,086)
Beginning balance (Shares) at Mar. 31, 2022 | shares			55,096,537
Net (loss)	(23,039)					(23,039)
Other comprehensive income (loss)	(11,194)						200	(11,394)
Issuance of ordinary shares	107,176		$ 4,170	103,007
Issuance of ordinary shares (Shares) | shares			38,926,142
Issuance of warrants	88,094			88,094
Treasury shares	240				240
Share-based payments	1,078			1,078
Allocation of accumulated net losses				(95,209)		95,209
Ending balance at Jun. 30, 2022	$ 244,416		$ 10,708	$ 456,447	$ (953)	$ (203,050)	$ 743	$ (19,480)
Ending balance (Shares) at Jun. 30, 2022 | shares			94,022,679

The Company

The Company	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
The Company	Note 1: The Company Incorporated in 2002 under the laws of France, DBV Technologies S.A. (“DBV Technologies,” or the “Company”, 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 ™ ™ ™ Basis of Presentation The condensed consolidated financial statements of the Company and its wholly-owned subsidiaries are unaudited and have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) and are presented in U.S. dollars. All significant intercompany accounts and transactions between the Company and its subsidiaries have been eliminated on consolidation. The unaudited condensed consolidated financial statements presented in this Quarterly Report should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted from these interim financial statements. However, these condensed consolidated financial statements include all adjustments, consisting only of normal recurring adjustments, which are, in the opinion of management, necessary to fairly state the results of the interim period. These interim financial results are not necessarily indicative of results to be expected for the full fiscal year ending December 31, 2022, or any other future period. Use of estimates The preparation of the Company’s condensed 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. 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 Accounting Pronouncements adopted in 2022 The Company has not adopted any new accounting pronouncements in 2022 to date. Accounting Pronouncements issued not yet adopted In June 2016, the Financial Accounting Standards Board (“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	6 Months Ended
	Jun. 30, 2022
Significant Events And Transactions Disclosure [Abstract]
Significant Events and Transactions	Note 2: Significant Events and Transactions Clinical programs Viaskin TM 4-11 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 Complete Response Letter received in August 2020. The FDA agreed with its position that a modified Viaskin Peanut patch should not be considered as a new product entity provided the occlusion chamber of the current Viaskin Peanut patch and the peanut protein dose of 250 µg (approximately 1/1000 of one peanut) remains unchanged and performs in the same way it has performed previously. In order to confirm the consistency of efficacy data between the existing and a modified patch, FDA requested an assessment comparing the uptake of allergen (peanut protein) between the patches in peanut allergic children ages 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 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 in October 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 conduct allergen uptake comparison studies (i.e., ‘EQUAL in Adults’, EQUAL), and submit the allergen uptake comparison data for FDA review and feedback prior to starting the STAMP study. After careful review of the FDA’s information requests, in December 2021, the Company decided not to pursue the stepwise approach to the development plans for Viaskin Peanut as requested by the FDA in the October 2021 letter. The Company estimated that the FDA’s newly proposed stepwise approach would require at least five rounds of exchanges that necessitate FDA alignment prior to initiating STAMP, the 6-month The new Phase 3 pivotal study for modified Viaskin Peanut has been named VITESSE (Viaskin Peanut Immunotherapy Trial to Evaluate Safety, Simplicity and Efficacy), which means “speed” in French. In May 2022, the Company announced that the FDA granted it a Type C meeting to align on the protocol and the study protocol was submitted to the FDA as part of the the Type C meeting briefing package. Viaskin Peanut for children ages 4-11—European In August 2021, the Company announced its receipt from the EMA of 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 effects 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 Pg dose in this age group, which is the dose being studied in Part B of the study. Enrollment for Part B of EPITOPE was completed in the first quarter of 2022. In June 2022, the Company announced that its pivotal Phase III trial EPITOPE, assessing the safety and efficacy of Viaskin ™ DBV intends to further analyze the data from EPITOPE and explore regulatory pathways for Viaskin Peanut in children ages 1 to 3 years, given the high unmet need and absence of approved treatments for this vulnerable population. Financing In May 2022, the Company announced that pursuant to the Company’s At-The-Market one-half In June 2022, the Company announced an aggregate $194 million private investment in public equity (PIPE) financing (corresponding to €181 million on the basis of an exchange rate of $1.0739 = €1.00 published by the European Central Bank on June 8, 2022) from the sale of 32,855,669 ordinary shares, as well as pre-funded pre-funded pre-funded pre-funded pre-funded The ordinary shares, including the ordinary shares issuable upon exercise of the pre-funded warrants the pre-funded warrants. Following the financing operations carried out in the first half of 2022, the Company has cash and cash equivalent to support the Company’s operations several months beyond the projected completion of VITESSE, the planned Phase 3 clinical study of the modified Viaskin ™ COVID-19 On March 11, 2020, the World Health Organization declared COVID-19 The Company has assessed the impact of the uncertainties created by the pandemic. As of June 30, 2022, those uncertainties were taken into account in the assumptions underlying the estimates and judgments used by the Company. The Company continues to update these estimates and assumptions as the situation evolves. The effects of the 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. 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. On July 29, 2022 the Court entered an order granting the Company’s Motion to Dismiss the Plaintiff’s Third Amended Complaint with prejudice. The Court indicated that the Third Amended Complaint was deficient in a number of ways, failing to allege a violation of the Securities Exchange Act of 1934, and ordered the matter closed. Per court procedural rules, the Plaintiffs have 30 days to appeal the dismissal of the Third Amended. 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	6 Months Ended
	Jun. 30, 2022
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	Note 3: Cash and Cash Equivalents The following tables summarize the cash and cash equivalents as of June 30, 2022 and December 31, 2021: June 30, December 31, 2022 2021 Cash 226,674 31,427 Cash equivalents 21,298 45,874 Total cash and cash equivalents as reported in the statements of financial position 247,971 77,301 Cash equivalents are immediately convertible into cash at no or insignificant cost, on demand. They are measured using level 1 fair value measurements.

Other current assets

Other current assets	6 Months Ended
	Jun. 30, 2022
Other Current Assets [Abstract]
Other current assets	Note 4 Other Current Assets Other current assets consisted of the following: June 30, December 31, 2022 2021 Research tax credit 2,908 28,092 Other tax claims 4,339 3,561 Prepaid expenses 3,773 4,149 Other receivables 961 1,283 Total 11,981 37,085 Research tax credit In the fiscal year ended December 31, 2021, the Company recovered its Small and Medium-sized During the six months period ended June 30, 2022, the Company received the reimbursement of the 2019, 2020 and 2021 fiscal year research tax credit. The variance in Research Tax Credit is presented as follows: Amount in Opening research tax credit receivable as of January 1, 2022 28,092 + Operating revenue 3,060 - Payment received (27,119 ) - Adjustment and currency translation effect (1,125 ) Closing research tax credit receivable as of June 30, 2022 2,908 Of which - Non -current — Of which - Current portion 2,908 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 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.

Lease contracts

Lease contracts	6 Months Ended
	Jun. 30, 2022
Lessee Disclosure [Abstract]
Lease contracts	Note 5 Lease contracts Future minimum lease payments under the Company’s operating leases’ right of use as of June 30, 2022 and December 31, 2021, are as follows: June 30, 2022 December 31, 2021 Real estate Other assets Total Real estate Other Total Current portion 2,104 50 2,154 3,361 77 3,438 Year 2 1,843 19 1,862 3,124 23 3,147 Year 3 284 11 295 2,299 18 2,317 Year 4 — — — 771 1 773 Year 5 — — — 790 — 790 Thereafter — — — 1,220 — 1,220 Total minimum lease payments 4,231 80 4,311 11,565 119 11,684 Less: Effects of discounting (363 ) (6 ) (370 ) (1,526 ) (8 ) (1,534 ) Present value of operating lease 3,868 73 3,941 10,039 111 10,150 Less: current portion (1,922 ) (46 ) (1,968 ) (2,929 ) (74 ) (3,003 ) Long-term operating lease 1,946 27 1,973 7,110 37 7,147 Weighted average remaining lease term (years) 1.79 — 4.14 2.01 Weighted average discount rate 3.14 % 1.29 % 4.84 % 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: June 30, 2022 2021 Operating lease expense 950 1,698 Net termination impact (1,657 ) — 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 Company recognized an income of $1.2 million as of June 30, 2022 due to the early termination of its Summit, NJ lease, offset by the payment of a one-time On March 28, 2022, the Company entered into a binding office lease agreement in New Jersey for a lease term of 3 years and 2 months. The lease commencement was based upon delivery of possession of the premises by the Landlord and occurred on April 1, 2022. Right of use and related lease debt will be recorded starting April 1, 2022 for a gross amount of 0.4 million. Supplemental cash flow information related to operating leases is as follows for the period June 30, 2022 and 2021: June 30, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities — — Operating cash flows from operating leases 1,079 2,077

Trade Payables and Other Curren

Trade Payables and Other Current Liabilities	6 Months Ended
	Jun. 30, 2022
Payables and Accruals [Abstract]
Trade Payables and Other Current Liabilities	Note 6: Trade Payables and Other Current Liabilities 6.1 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 period presented. 6.2 Other Liabilities The following tables summarize the other liabilities as of June 30, 2022 and December 31, 2021: June 30, December 31, 2022 2021 Other current Other non-current Total Other current Other non-current Total Employee related liabilities 4,135 77 4,212 6,708 247 6,954 Deferred income 3,012 1,687 4,700 4,146 1,900 6,046 Tax liabilities 400 — 400 182 — 182 Other debts 1,231 — 1,231 1,325 — 1,325 Total 8,778 1,764 10,542 12,361 2,147 14,508 The other current liabilities include short-term debt to employees including social welfare and tax agency obligations . Deferred income primarily includes deferred income from the collaboration agreement with Nestlé Health Science, which amounted to $4.7 million as of June 30, 2022.

Shareholders' equity

Shareholders' equity	6 Months Ended
	Jun. 30, 2022
Stockholders' Equity Note [Abstract]
Shareholders' equity	Note 7: Shareholders’ equity The share capital as of June 30, 2022 is set at the sum of €9,402,268 ($10,708,445 converted at historical rates). It is divided into 94,022,679 fully authorized, subscribed and paid-up Pursuant to the authorization granted by the General Meeting of the Shareholders held on May 12, 2022 (the “SH General Meeting”), the accumulated net losses of DBV Technologies S.A. after appropriation of the net result for the year ended December 31, 2021 have been allocated to additional paid-in . Pursuant to the authorization granted by the SH General Meeting, the Board of Directors, at its meeting of June 9, 2022 (the “Board General Meeting”): • decided, within the framework of the Issuance the principle of a capital increase in cash with cancellation of preferential subscription rights, reserved for categories of persons meeting which set out the characteristics included in the 18 th nd • granted a number of authorizations for the purpose of carrying out the Issuance; • s u The Chief Executive Officer, acting pursuant to the sub-delegations • decided, making use of the 18 th 225-128 32,855,669 subscribed in cash at a unit price of €2.90 of share premium) and to be fully paid up at the time of subscription, i.e. a capital increase of a nominal amount of €3,285,566.90 together with a share premium of € 95,281,440.10, i.e. a gross amount of the capital increase of € 98,567,007, and (ii) 28,276,331 prefunded warrants to be subscribed in cash by paying up on the date of issue of € 82,001,359.90 corresponding to the prepayment of the subscription price of the new ordinary shares in the event of exercise of the prefunded warrants, • decided to set the maximum nominal amount of the capital increase resulting from the full exercise of the prefunded warrants at € 2,827,633.10, by issuing a maximum of 28,276,331 ordinary shares, with a value of € 0.10 to be subscribed in cash at the price of € 0.10 euro (without share premium), and to be fully paid up at the time of subscription, i.e. a capital increase of a maximum nominal amount of € 2,827,633.10 (and a share premium corresponding to the amount of the pre-financed • determined the list of beneficiaries (designated within each of the categories of persons defined in the 18 th e The Company has assessed the pre-funded pre-funded The 2022 Warrants are classified as a component of permanent equity because they are freestanding financial instruments that are legally detachable and separately exercisable from the shares of common stock with which they were issued, are immediately exercisable, do not embody an obligation for the Company to repurchase its shares, and permit the holders to receive a fixed number of shares of common stock upon exercise. In addition, the 2022 Warrants do not provide any guarantee of value or return. Accordingly, the pre-funded paid-in The changes in number of outstanding prefunded warrants are Prefunded Balance as of December 31, 2021 — Granted during the period 28,276,331 Forfeited during the period — Exercised/released during the period — Expired during the period — Balance as of June 30, 2022 28,276,331

Share-Based Payments

Share-Based Payments	6 Months Ended
	Jun. 30, 2022
Share-based Payment Arrangement [Abstract]
Share-Based Payments	Note 8: Share-Based Payments The Board of Directors has been authorized by the SH General Meeting to grant restricted stock units (“RSU”), stock options plan (“SO”), employee warrants ( Bons de Souscription de Parts de Créateur d’Entreprise non-employee Bons de Souscription d’Actions During the six months ended June 30, 2022, the Company granted 19,000 stock options and 3,200 restricted stock units to employees. There have been no changes in the vesting conditions and method of valuation of the SO and RSUs from that disclosed in Note 13 to the consolidated financial statements included in the Annual Report. Stock option fair value assumptions during the six months ended June 30, 2022 Weighted average share price at grant date in € 2.42 Weighted average expected volatility 92.4 % Weighted average risk-free interest rate 0.86 % Weighted average expected term (in years) 6 Dividend yield — Weighted average fair value of stock options in € 1.81 Change in Number of BSA/SO/RSU: Number of outstanding BSA SO RSUs Balance as of December 31, 2021 256,693 3,631,210 1,240,520 Granted during the period — 19,000 3,200 Forfeited during the period — (205,728 ) (66,588 ) Exercised/released during the period — (2,125 ) (31,910 ) Expired during the period — — — Balance as of June 30, 2022 256,693 3,442,358 1,145,223 Share-based payments expenses reflected in the condensed consolidated statements of o p s Three Months Six Months 2022 2021 2022 2021 Research & development SO (290 ) (302 ) (665 ) (678 ) RSU (185 ) 115 (393 ) (136 ) Sales & marketing SO (38 ) (63 ) (33 ) (112 ) RSU (17 ) (26 ) (16 ) (48 ) General & administrative SO (478 ) (709 ) (1,176 ) (1,353 ) RSU (70 ) (110 ) (157 ) (201 ) Total share-based compensation (expens e (1,078 ) (1,094 ) (2,441 ) (2,527 )

Contingencies

Contingencies	6 Months Ended
	Jun. 30, 2022
Loss Contingency [Abstract]
Contingencies	Note 9: Contingencies The following tables summarize the contingencies as of June 30, 2022 and December 31, 2021: June 30, December 31, 2022 2021 Current contingencies 3,189 4,095 Non-current contingencies 6,421 6,758 Total contingencies 9,610 10,853 The changes in contingencies are as follows: Pension Collaboration Other Total At January 1, 2022 1,008 9,800 45 10,853 Increases in liabilities 14 — — 14 Used liabilities — (108 ) (44 ) (152 ) Reversals of unused liabilities — — — — Net interest related to employee benefits, and unwinding of discount — — — — Actuarial gains and losses on defined-benefit plans (224 ) — — (224 ) Currency translation effect (73 ) (807 ) (2 ) (882 ) At June 30, 2022 725 8,885 — 9,610 Of which Current — 3,189 — 3,189 Of which Non-current 725 5,696 — 6,421 In 2021 and during the first six months of 2022, 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. There have been no significant changes in assumptions for the estimation of the retirement commitments from those disclosed in Note 14 to the consolidated financial statements included in the Annual Report.

Operating Income

Operating Income	6 Months Ended
	Jun. 30, 2022
Other Income and Expenses [Abstract]
Operating Income	Note 10: Operating income The following table summarizes the operating income during the three and six months ended June 30, 2022 and 2021: Three Months Ended Six Months Ended 2022 2021 2022 2021 Research tax credit 1,491 1,870 3,060 3,677 Other operating income 37 (3,358 ) 1,014 (2,225 ) Total 1,529 (1,488 ) 4,074 1,453 As of June 30, 2022, 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	6 Months Ended
	Jun. 30, 2022
Operating Expenses [Abstract]
Allocation of Personnel Expenses	Note 11: Allocation of Personnel Expenses The Company had an average of 87 employees during the six months ended June 30, 2022, in comparison with an average of 111 employees during the six months ended June 30, 2021. The following table summarizes the allocation of personnel expenses by function during the three and six months ended June 30, 2022 and 2021: Three Months Six Months Ended June 30, 2022 2021 2022 2021 Research and Development expenses 3,097 3,393 6,172 8,111 Sales and Marketing expenses 344 518 589 1,036 General and Administrative expenses 2,767 2,999 5,362 6,765 Total personnel expenses 6,208 6,910 12,123 15,912 The following table summarizes the allocation of personnel expenses by nature during the three six months ended June 30, 2022 and 2021: Three Months Six Months Ended June 30, 2022 2021 2022 2021 Wages and salaries 3,509 4,382 7,497 8,836 Social security contributions 1,256 1,064 1,507 2,396 Expenses for pension commitments 211 293 509 695 Employer contribution to bonus shares 154 77 170 1,458 Share-based payments 1,078 1,094 2,441 2,527 Total 6,208 6,910 12,123 15,912 The decrease in personnel expenses is mainly due to a decrease in headcount following the full implementation of the new organization.

Commitments

Commitments	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments	Note 12: Commitments There have been no significant changes in other commitments from those disclosed in Note 18 to the consolidated financial statements included in the Annual Report.

Relationships with Related Part

Relationships with Related Parties	6 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
Relationships with Related Parties	Note 13: Relationships with Related Parties The Company’s related parties consist exclusively of the members of the Board of Directors and the members of the Executive Committee. As of June 30, 2022, the total amount of remuneration granted to the members of the Board of Directors and Executive Committee has not changed significantly since December 31, 2021. There were no new significant related-party transactions during the period nor any change in the nature of the transactions from those described in Note 19 to the consolidated financial statements included in the Annual Report.

Loss Per Share

Loss Per Share	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Loss Per Share	Note 14: Loss Per Share 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 period. As the Company was in a loss position for each of the three and six month periods ended June 30, 2022 and 2021, the diluted loss per share is equal to basic loss per share because the effects of potentially dilutive shares were anti-dilutive as a result of the Company’s net loss. The following is a summary of the ordinary share equivalents that were excluded from the calculation of diluted net loss per share for each of the three and six months ended June 30, 2022 and 2021 indicated in number of potential shares: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Non-employee warrants 256,693 256,693 256,693 256,693 Stock options 3,442,358 2,594,410 3,442,358 2,594,410 Restricted stock units 1,145,223 1,092,445 1,145,223 1,092,445 Prefunded warrants 28,276,331 — 28,276,331 —

Events After The Close Of The P

Events After The Close Of The Period	6 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
Events after the Close of the Period	Note 15: Events after the Close of the Period As previously disclosed, a class action complaint was filed in January 2019 in the U.S. District Court, District of New Jersey, alleging that the Company and certain current and former executive officers violated certain U.S. federal securities laws. Plaintiffs filed a Third Amended Complaint on September 30, 2021. On July 29, 2022 the Court entered an order granting the Company’s Motion to Dismiss the Plaintiff’s Third Amended Complaint with prejudice. The Court indicated that the Third Amended Complaint was deficient in a number of ways, failing to allege a violation of the Securities Exchange Act of 1934, and ordered the matter closed. Per court procedural rules, the Plaintiffs have 30 days to appeal the dismissal of the Third Amended Complaint. The Company believes that the allegations contained in the complaint are without merit and will continue to defend the case vigorously. The Company evaluated no other subsequent events that occurred after June 30, 2022, through the date the condensed consolidated financial statements were issued after their approval by the Board of Directors on July 29, 2022 and determined that there are no significant events that require adjustments or disclosure in such condensed consolidated financial statements.

The Company (Policies)

The Company (Policies)	6 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The condensed consolidated financial statements of the Company and its wholly-owned subsidiaries are unaudited and have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) and are presented in U.S. dollars. All significant intercompany accounts and transactions between the Company and its subsidiaries have been eliminated on consolidation. The unaudited condensed consolidated financial statements presented in this Quarterly Report should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted from these interim financial statements. However, these condensed consolidated financial statements include all adjustments, consisting only of normal recurring adjustments, which are, in the opinion of management, necessary to fairly state the results of the interim period. These interim financial results are not necessarily indicative of results to be expected for the full fiscal year ending December 31, 2022, or any other future period.
Use of estimates	Use of estimates The preparation of the Company’s condensed 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. 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
Accounting Pronouncements adopted in 2022	Accounting Pronouncements adopted in 2022 The Company has not adopted any new accounting pronouncements in 2022 to date.
Accounting Pronouncements issued not yet adopted	Accounting Pronouncements issued not yet adopted In June 2016, the Financial Accounting Standards Board (“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.

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	6 Months Ended
	Jun. 30, 2022
Cash and Cash Equivalents [Abstract]
Summary of breakdown of cash and cash equivalents	The following tables summarize the cash and cash equivalents as of June 30, 2022 and December 31, 2021: June 30, December 31, 2022 2021 Cash 226,674 31,427 Cash equivalents 21,298 45,874 Total cash and cash equivalents as reported in the statements of financial position 247,971 77,301

Other current assets (Tables)

Other current assets (Tables)	6 Months Ended
	Jun. 30, 2022
Other Current Assets [Abstract]
Summary of Other Current Asset	Other current assets consisted of the following: June 30, December 31, 2022 2021 Research tax credit 2,908 28,092 Other tax claims 4,339 3,561 Prepaid expenses 3,773 4,149 Other receivables 961 1,283 Total 11,981 37,085
Summary Of Research Tax Credit	The variance in Research Tax Credit is presented as follows: Amount in Opening research tax credit receivable as of January 1, 2022 28,092 + Operating revenue 3,060 - Payment received (27,119 ) - Adjustment and currency translation effect (1,125 ) Closing research tax credit receivable as of June 30, 2022 2,908 Of which - Non -current — Of which - Current portion 2,908

Lease contracts (Tables)

Lease contracts (Tables)	6 Months Ended
	Jun. 30, 2022
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 June 30, 2022 and December 31, 2021, are as follows: June 30, 2022 December 31, 2021 Real estate Other assets Total Real estate Other Total Current portion 2,104 50 2,154 3,361 77 3,438 Year 2 1,843 19 1,862 3,124 23 3,147 Year 3 284 11 295 2,299 18 2,317 Year 4 — — — 771 1 773 Year 5 — — — 790 — 790 Thereafter — — — 1,220 — 1,220 Total minimum lease payments 4,231 80 4,311 11,565 119 11,684 Less: Effects of discounting (363 ) (6 ) (370 ) (1,526 ) (8 ) (1,534 ) Present value of operating lease 3,868 73 3,941 10,039 111 10,150 Less: current portion (1,922 ) (46 ) (1,968 ) (2,929 ) (74 ) (3,003 ) Long-term operating lease 1,946 27 1,973 7,110 37 7,147 Weighted average remaining lease term (years) 1.79 — 4.14 2.01 Weighted average discount rate 3.14 % 1.29 % 4.84 % 3.32 %
Summary of Rent expenses	Rent expense presented in the consolidated statement of operations and comprehensive loss was: June 30, 2022 2021 Operating lease expense 950 1,698 Net termination impact (1,657 ) —
Summary of Supplemental cash flow information related to our operating leases	Supplemental cash flow information related to operating leases is as follows for the period June 30, 2022 and 2021: June 30, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities — — Operating cash flows from operating leases 1,079 2,077

Trade Payables and Other Curr_2

Trade Payables and Other Current Liabilities (Tables)	6 Months Ended
	Jun. 30, 2022
Other Liabilities [Abstract]
Summary of Other Liabilities	The following tables summarize the other liabilities as of June 30, 2022 and December 31, 2021: June 30, December 31, 2022 2021 Other current Other non-current Total Other current Other non-current Total Employee related liabilities 4,135 77 4,212 6,708 247 6,954 Deferred income 3,012 1,687 4,700 4,146 1,900 6,046 Tax liabilities 400 — 400 182 — 182 Other debts 1,231 — 1,231 1,325 — 1,325 Total 8,778 1,764 10,542 12,361 2,147 14,508

Shareholders' equity (Tables)

Shareholders' equity (Tables)	6 Months Ended
	Jun. 30, 2022
Stockholders' Equity Note [Abstract]
Schedule of Nonvested Share Activity	The changes in number of outstanding prefunded warrants are Prefunded Balance as of December 31, 2021 — Granted during the period 28,276,331 Forfeited during the period — Exercised/released during the period — Expired during the period — Balance as of June 30, 2022 28,276,331

Share-Based Payments (Tables)

Share-Based Payments (Tables)	6 Months Ended
	Jun. 30, 2022
Summary of Stock Options Valuation Assumptions	Stock option fair value assumptions during the six months ended June 30, 2022 Weighted average share price at grant date in € 2.42 Weighted average expected volatility 92.4 % Weighted average risk-free interest rate 0.86 % Weighted average expected term (in years) 6 Dividend yield — Weighted average fair value of stock options in € 1.81
Summary of RSU Activity	Change in Number of BSA/SO/RSU: Number of outstanding BSA SO RSUs Balance as of December 31, 2021 256,693 3,631,210 1,240,520 Granted during the period — 19,000 3,200 Forfeited during the period — (205,728 ) (66,588 ) Exercised/released during the period — (2,125 ) (31,910 ) Expired during the period — — — Balance as of June 30, 2022 256,693 3,442,358 1,145,223
Summary of Share-Based Payments Expenses	Share-based payments expenses reflected in the condensed consolidated statements of o p s Three Months Six Months 2022 2021 2022 2021 Research & development SO (290 ) (302 ) (665 ) (678 ) RSU (185 ) 115 (393 ) (136 ) Sales & marketing SO (38 ) (63 ) (33 ) (112 ) RSU (17 ) (26 ) (16 ) (48 ) General & administrative SO (478 ) (709 ) (1,176 ) (1,353 ) RSU (70 ) (110 ) (157 ) (201 ) Total share-based compensation (expens e (1,078 ) (1,094 ) (2,441 ) (2,527 )

Contingencies (Tables)

Contingencies (Tables)	6 Months Ended
	Jun. 30, 2022
Loss Contingency [Abstract]
Summary of Current Contingencies and Non-current Contingencies	The following tables summarize the contingencies as of June 30, 2022 and December 31, 2021: June 30, December 31, 2022 2021 Current contingencies 3,189 4,095 Non-current contingencies 6,421 6,758 Total contingencies 9,610 10,853
Summary of Movement in Provisions	The changes in contingencies are as follows: Pension Collaboration Other Total At January 1, 2022 1,008 9,800 45 10,853 Increases in liabilities 14 — — 14 Used liabilities — (108 ) (44 ) (152 ) Reversals of unused liabilities — — — — Net interest related to employee benefits, and unwinding of discount — — — — Actuarial gains and losses on defined-benefit plans (224 ) — — (224 ) Currency translation effect (73 ) (807 ) (2 ) (882 ) At June 30, 2022 725 8,885 — 9,610 Of which Current — 3,189 — 3,189 Of which Non-current 725 5,696 — 6,421

Operating Income (Tables)

Operating Income (Tables)	6 Months Ended
	Jun. 30, 2022
Other Income and Expenses [Abstract]
Schedule of operating income	The following table summarizes the operating income during the three and six months ended June 30, 2022 and 2021: Three Months Ended Six Months Ended 2022 2021 2022 2021 Research tax credit 1,491 1,870 3,060 3,677 Other operating income 37 (3,358 ) 1,014 (2,225 ) Total 1,529 (1,488 ) 4,074 1,453

Allocation of Personnel Expen_2

Allocation of Personnel Expenses (Tables)	6 Months Ended
	Jun. 30, 2022
Operating Expenses [Abstract]
Summary of Allocation of Personnel Expenses By Function	The following table summarizes the allocation of personnel expenses by function during the three and six months ended June 30, 2022 and 2021: Three Months Six Months Ended June 30, 2022 2021 2022 2021 Research and Development expenses 3,097 3,393 6,172 8,111 Sales and Marketing expenses 344 518 589 1,036 General and Administrative expenses 2,767 2,999 5,362 6,765 Total personnel expenses 6,208 6,910 12,123 15,912
Summary of Allocation of Personnel Expenses By Nature	The following table summarizes the allocation of personnel expenses by nature during the three six months ended June 30, 2022 and 2021: Three Months Six Months Ended June 30, 2022 2021 2022 2021 Wages and salaries 3,509 4,382 7,497 8,836 Social security contributions 1,256 1,064 1,507 2,396 Expenses for pension commitments 211 293 509 695 Employer contribution to bonus shares 154 77 170 1,458 Share-based payments 1,078 1,094 2,441 2,527 Total 6,208 6,910 12,123 15,912

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings Per Share, Basic [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	The following is a summary of the ordinary share equivalents that were excluded from the calculation of diluted net loss per share for each of the three and six months ended June 30, 2022 and 2021 indicated in number of potential shares: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Non-employee warrants 256,693 256,693 256,693 256,693 Stock options 3,442,358 2,594,410 3,442,358 2,594,410 Restricted stock units 1,145,223 1,092,445 1,145,223 1,092,445 Prefunded warrants 28,276,331 — 28,276,331 —

Significant Events and Transa_2

Significant Events and Transactions - Additional Information (Detail) € / shares in Units, $ / shares in Units, € in Thousands, $ in Millions		1 Months Ended	6 Months Ended
	Jan. 31, 2020	May 31, 2022 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 EUR (€) shares	Jun. 30, 2022 € / shares shares	May 31, 2022 € / shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares Issued, Price Per Share | € / shares					€ 2.9
Proceeds From Issuance Of Common Stock | €				€ 98,567,007
Class of Warrant or Right, Exercise Price of Warrants or Rights | (per share)			$ 3.11		2.9
Class of Warrant or Right, Issue price | € / shares					0.1
American Depositary Shares
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, New Issues		6,036,238
Shares Issued, Price Per Share | (per share)		$ 1.27				€ 2.41
Stockholders' Equity Note, Stock Split, Conversion Ratio		1.0531
Proceeds From Issuance Of Common Stock | $		$ 15.3
private investment in public equity [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock Issued During Period, Shares, New Issues			32,855,669	32,855,669
Shares Issued, Price Per Share | (per share)			$ 3.22		€ 3
Proceeds From Issuance Of Common Stock			$ 194	€ 181,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			28,276,331		28,276,331
Private Placement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stockholders' Equity Note, Stock Split, Conversion Ratio			1.0739	1.0739
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

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of breakdown of cash and cash equivalents (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Cash and Cash Equivalents, at Carrying Value [Abstract]
Cash	$ 226,674	$ 31,427
Cash equivalents	21,298	45,874
Total cash and cash equivalents as reported in the statements of financial position	$ 247,971	$ 77,301

Other Current Assets - Summary

Other Current Assets - Summary of Other Current Asset (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Other Assets [Abstract]
Research tax credit	$ 2,908	$ 28,092
Other tax claims	4,339	3,561
Prepaid expenses	3,773	4,149
Other receivables	961	1,283
Total	$ 11,981	$ 37,085

Other current assets - Summar_2

Other current assets - Summary Of Research Tax Credit (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)
Tax Credit Carryforward [Line Items]
Opening balance	$ 28,092
Operating revenue	3,060
Payment received	(27,119)
Adjustment and currency translation effect	(1,125)
Closing balance	2,908
Of which - Non-current portion	0
Of which - Current portion	$ 2,908

Lease contracts - Summary of Op

Lease contracts - Summary of Operating Leases Future Minimum Payments Receivable (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Current portion	$ 2,154	$ 3,438
Year 2	1,862	3,147
Year 3	295	2,317
Year 4		773
Year 5		790
Thereafter		1,220
Total minimum lease payments	4,311	11,684
Less: Effects of discounting	(370)	(1,534)
Present value of operating lease	3,941	10,150
Less: current portion	(1,968)	(3,003)
Long-term operating leases	1,973	7,147
Real Estate [Member]
Current portion	2,104	3,361
Year 2	1,843	3,124
Year 3	284	2,299
Year 4		771
Year 5		790
Thereafter		1,220
Total minimum lease payments	4,231	11,565
Less: Effects of discounting	(363)	(1,526)
Present value of operating lease	3,868	10,039
Less: current portion	(1,922)	(2,929)
Long-term operating leases	$ 1,946	$ 7,110
Weighted average remaining lease term (years)	1 year 9 months 14 days	4 years 1 month 20 days
Weighted average discount rate	3.14%	4.84%
Other Asset [Member]
Current portion	$ 50	$ 77
Year 2	19	23
Year 3	11	18
Year 4		1
Total minimum lease payments	80	119
Less: Effects of discounting	(6)	(8)
Present value of operating lease	73	111
Less: current portion	(46)	(74)
Long-term operating leases	$ 27	$ 37
Weighted average remaining lease term (years)		2 years 3 days
Weighted average discount rate	1.29%	3.32%

Lease contracts - Summary of Re

Lease contracts - Summary of Rent expenses (Detail) - Rent Expenses [Member] - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Operating lease expense	$ 950	$ 1,698
Net termination impact	$ (1,657)

Lease contracts - Summary of Su

Lease contracts - Summary of Supplemental cash flow information related to our operating leases (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash Flow, Operating Activities, Lessee [Abstract]
Operating cash flows from operating leases	$ 1,079	$ 2,077

Lease contracts - Additional In

Lease contracts - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Operating Lease, Right-of-Use Asset	$ 3,146	$ 7,336
NEW JERSEY
Gain on termination of lease	1,200
Early Termination of Lease Offset By The Payment Of A One Time Lump Sum Early Termination Fee	1,500
Operating Lease, Right-of-Use Asset	$ 400
lease agreement for lease term	3 years 2 months

Trade Payables and Other Curr_3

Trade Payables and Other Current Liabilities - Additional Information (Detail) $ in Millions	Jun. 30, 2022 USD ($)
Nestl Health Science [Member]
Deferred revenues	$ 4.7

Trade Payables and Other Curr_4

Trade Payables and Other Current Liabilities - Summary of Other Liabilities by Nature (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Schedule Of Other Liabilities, By Nature [Line Items]
Other current liabilities	$ 8,778	$ 12,361
Other non-current liabilities	1,764	2,147
Total	10,542	14,508
Employee related liabilities [Member]
Schedule Of Other Liabilities, By Nature [Line Items]
Other current liabilities	4,135	6,708
Other non-current liabilities	77	247
Total	4,212	6,954
Deferred income [Member]
Schedule Of Other Liabilities, By Nature [Line Items]
Other current liabilities	3,012	4,146
Other non-current liabilities	1,687	1,900
Total	4,700	6,046
Tax Liabilities [Member]
Schedule Of Other Liabilities, By Nature [Line Items]
Other current liabilities	400	182
Other non-current liabilities	0	0
Total	400	182
Other Debts [Member]
Schedule Of Other Liabilities, By Nature [Line Items]
Other current liabilities	1,231	1,325
Other non-current liabilities	0	0
Total	$ 1,231	$ 1,325

Shareholders' equity - Addition

Shareholders' equity - Additional Information (Detail) € / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2022 USD ($) shares	Mar. 31, 2022 USD ($)	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Jun. 30, 2022 EUR (€)	Jun. 30, 2021 EUR (€)	Jun. 30, 2022 EUR (€) € / shares shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Class of Stock [Line Items]
Share capital | $	$ 244,416	$ 82,062	$ 143,019	$ 169,176				$ 99,274	$ 205,491
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance	6,113,200						6,113,200
Stock Issued During Period, Value, New Issues	$ 107,176	1	473	42	€ 3,285,566,900	€ 3,285,566,900
Common Stock, Shares Subscribed but Unissued	32,855,669						32,855,669
Shares Issued, Price Per Share | € / shares							€ 2.9
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	$ 1,078	$ 1,363	$ 1,094	$ 1,433	95,281,440,100
Proceeds From Issuance Of Common Stock | €					98,567,007,000
Class of Warrant or Right, Unissued	28,276,331						28,276,331
Warrants and Rights Outstanding | €							€ 82,001,359,900
Prefunded Warrants [Member]
Class of Stock [Line Items]
Stock Issued During Period, Value, New Issues | €					2,827,633,100
Shares Issued, Price Per Share | € / shares							€ 0.1
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	28,276,331						28,276,331
APIC, Share-based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition | €					€ 100
Share Capital
Class of Stock [Line Items]
Share capital	$ 10,708,445						€ 9,402,268,000
Nominal value | € / shares							€ 0.1
Share capital authorized	94,022,679						94,022,679

Shareholders' equity - Schedule

Shareholders' equity - Schedule of Nonvested Share Activity (Detail) - Prefunded Warrants [Member]	6 Months Ended
	Jun. 30, 2022 shares
Class of Stock [Line Items]
Balance as of December 31, 2021	0
Granted during the period	28,276,331
Forfeited during the period	0
Exercised/released during the period	0
Expired during the period	0
Balance as of June 30, 2022	28,276,331

Share-Based Payments - Summary

Share-Based Payments - Summary of Stock Options Valuation Assumptions (Detail)	6 Months Ended
	Jun. 30, 2022 $ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average share price at grant date in €	$ 2.42
Weighted average risk-free interest rate	0.86%
Weighted average expected term (in years)	6 years
Dividend yield	0%
Weighted average fair value of stock options in €	$ 1.81
Weighted average expected volatility	92.40%

Share-Based Payments - Summar_2

Share-Based Payments - Summary of RSU Activity (Detail)	6 Months Ended
	Jun. 30, 2022 shares
BSA Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of warrants outstanding, Beginning Balance	256,693
Number of warrants outstanding, Exercised/released during the period	0
Number of warrants outstanding, Ending Balance	256,693
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of RSU outstanding, Beginning Balance	1,240,520
Number of RSU outstanding, Granted during the period	3,200
Number of RSU outstanding, Forfeited during the period	(66,588)
Number of RSU outstanding, Exercised during the period	(31,910)
Number of RSU outstanding, Expired during the period	0
Number of RSU outstanding, Ending Balance	1,145,223
Employee Stock Option Member
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock options outstanding, Beginning Balance	3,631,210
Number of stock options outstanding, Granted during the period	19,000
Number of stock options outstanding, Forfeited during the period	(205,728)
Number of stock options outstanding, Exercised during the period	(2,125)
Number of stock options outstanding, Ending Balance	3,442,358

Share-Based Payments - Summar_3

Share-Based Payments - Summary of Share-Based Payments Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	$ (1,078)	$ (1,094)	$ (2,441)	$ (2,527)
Research & Development expenses [Member] | Employee Stock Option Member
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(290)	(302)	(665)	(678)
Research & Development expenses [Member] | Restricted Stock Units [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(185)	115	(393)	(136)
Sales & Marketing expenses [Member] | Employee Stock Option Member
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(38)	(63)	(33)	(112)
Sales & Marketing expenses [Member] | Restricted Stock Units [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(17)	(26)	(16)	(48)
General & Administrative expenses [Member] | Employee Stock Option Member
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(478)	(709)	(1,176)	(1,353)
General & Administrative expenses [Member] | Restricted Stock Units [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	$ (70)	$ (110)	$ (157)	$ (201)

Share-Based Payments - Addition

Share-Based Payments - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2022 shares
Share options [Member]
Share-Based Payments [Line iteam]
Number of stock options outstanding, Granted during the period	19,000
Restricted stock units [Member]
Share-Based Payments [Line iteam]
Number of RSU outstanding, Granted during the period	3,200

Contingencies - Summary of Curr

Contingencies - Summary of Current Contingencies and Non-current Contingencies (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Liability, Defined Benefit Plan [Abstract]
Current contingencies	$ 3,189	$ 4,095
Non-current contingencies	6,421	6,758
Total contingencies	$ 9,610	$ 10,853

Contingencies - Summary of Move

Contingencies - Summary of Movement in Contingencies (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Contingencies, Beginning balance	$ 10,853
Increases in liabilities	14
Used liabilities	(152)
Reversals of unused liabilities	0
Net interest related to employee benefits, and unwinding of discount	0
Actuarial gains and losses on defined-benefit plans	(224)
Currency translation effect	(882)
Contingencies, Ending balance	9,610
Of which current	3,189	$ 4,095
Of which non-current	6,421	$ 6,758
Pension retirement obligations [Member]
Contingencies, Beginning balance	1,008
Increases in liabilities	14
Reversals of unused liabilities	0
Actuarial gains and losses on defined-benefit plans	(224)
Currency translation effect	(73)
Contingencies, Ending balance	725
Of which non-current	725
Collaboration agreement -Loss at completion [Member]
Contingencies, Beginning balance	9,800
Increases in liabilities	0
Used liabilities	(108)
Currency translation effect	(807)
Contingencies, Ending balance	8,885
Of which current	3,189
Of which non-current	5,696
Other provisions incl. restructuring [Member]
Contingencies, Beginning balance	45
Increases in liabilities	0
Used liabilities	(44)
Currency translation effect	(2)
Contingencies, Ending balance	$ 0

Operating Income - Summary of O

Operating Income - Summary of Operating Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Other Income and Expenses [Abstract]
Research Tax Credit	$ 1,491	$ 1,870	$ 3,060	$ 3,677
Other operating income	37	(3,358)	1,014	(2,225)
Total	$ 1,529	$ (1,488)	$ 4,074	$ 1,453

Allocation of Personnel Expen_3

Allocation of Personnel Expenses - Summary of Allocation of Personnel Expenses By Function (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Research and development expenses	$ 18,611	$ 20,179	$ 30,834	$ 42,343
General and administrative expenses	5,704	8,269	12,334	17,951
Total Operating expenses	25,352	29,646	44,669	62,221
Expenses by Function [Member]
Research and development expenses	3,097	3,393	6,172	8,111
Sales and marketing expenses	344	518	589	1,036
General and administrative expenses	2,767	2,999	5,362	6,765
Total Operating expenses	$ 6,208	$ 6,910	$ 12,123	$ 15,912

Allocation of Personnel Expen_4

Allocation of Personnel Expenses -Summary of Allocation of Personnel Expenses By Nature (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Share-based payments	$ (1,078)	$ (1,094)	$ (2,441)	$ (2,527)
Total Operating expenses	25,352	29,646	44,669	62,221
Expenses by Nature [Member]
Wages and salaries	3,509	4,382	7,497	8,836
Social security contributions	1,256	1,064	1,507	2,396
Expenses for pension commitments	211	293	509	695
Employer contribution to bonus shares	154	77	170	1,458
Share-based payments	1,078	1,094	2,441	2,527
Total Operating expenses	$ 6,208	$ 6,910	$ 12,123	$ 15,912

Commitments - Additional Inform

Commitments - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2022 USD ($)
Disclosure Of Commitments [Line Items]
Increase (decrease) in other commitments during the period	$ 0

Relationships with Related Pa_2

Relationships with Related Parties - Additional Information (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Increase decrease in related party transactions and changes in nature of the transactions	$ 0

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 (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
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	256,693	256,693	256,693
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,442,358	2,594,410	3,442,358	2,594,410
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	1,145,223	1,092,445	1,145,223	1,092,445
Prefunded warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	28,276,331	0	28,276,331	0