DBV Technologies (DBVT) 10-Q 4 May 23 2023 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2023	May 02, 2023
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
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 Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding		94,147,319
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
Entity Address, Postal Zip Code	92120
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
Security Exchange Name	NASDAQ
No Trading Symbol Flag	true

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Position - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 192,289	$ 209,194
Other current assets	17,946	13,880
Total current assets	210,236	223,074
Non-Current assets
Property, plant, and equipment, net	14,786	15,096
Right-of-use assets related to operating leases	2,127	2,513
Intangible assets	10	10
Other non-current assets	5,771	5,824
Total non-current assets	22,693	23,444
Total Assets	232,929	246,518
Current liabilities
Trade payables	19,938	14,473
Short-term operating leases	1,923	1,894
Current contingencies	4,142	3,944
Other current liabilities	6,776	9,210
Total current liabilities	32,778	29,521
Non-Current liabilities
Long-term operating leases	680	1,127
Non-current contingencies	15,989	16,680
Other non-current liabilities	4,387	4,735
Total non-current liabilities	21,056	22,543
Total Liabilities	53,834	52,064
Shareholders' equity:
Ordinary shares, €0.10 par value; 94,147,319 and 94,137,145 shares authorized, and issued as of March 31, 2023 and December 31, 2022, respectively	10,721	10,720
Additional paid-in capital	459,852	458,221
Treasury stock, 157,654 and 149,793 ordinary shares as of March 31, 2023 and December 31, 2022, respectively, at cost	(1,123)	(1,109)
Accumulated deficit	(280,138)	(259,578)
Accumulated other comprehensive income	698	781
Accumulated currency translation effect	(10,915)	(14,581)
Total shareholders' equity	179,094	194,453
Total Liabilities and Shareholders' equity	$ 232,929	$ 246,518

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Financial Position (Parenthetical) - € / shares	Mar. 31, 2023	Dec. 31, 2022
Treasury stock, common, shares	157,654	149,793
Common Shares [Member]
Common stock shares par value	€ 0.1	€ 0.1
Common stock shares authorized	94,147,319	94,137,145
Common stock shares issued	94,147,319	94,137,145

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating income	$ 2,194	$ 2,546
Operating expenses
Research and development expenses	(16,037)	(12,223)
Sales and marketing expenses	(434)	(464)
General and administrative expenses	(6,889)	(6,630)
Total Operating expenses	(23,359)	(19,317)
Loss from operations	(21,165)	(16,771)
Financial income(expenses)	605	152
Loss before taxes	(20,561)	(16,619)
Income tax (expense)	0	(87)
Net loss	(20,561)	(16,706)
Foreign currency translation differences, net of taxes	3,666	(1,933)
Actuarial gains (losses) on employee benefits, net of taxes	(82)	24
Total comprehensive loss	$ (16,977)	$ (18,615)
Basic Net loss per share attributable to shareholders	$ (0.22)	$ (0.3)
Weighted average number of shares outstanding used in computing per share amounts:	93,970,598	54,932,192
Diluted Net loss per share attributable to shareholders	$ (0.22)	$ (0.3)
Weighted average number of shares outstanding used in computing per share amounts:	93,970,598	54,932,192

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Cash Flows [Abstract]
Net loss for the period	$ (20,561)	$ (16,706)
Cash flows used in operating activities:
Depreciation, amortization and accrued contingencies	(228)	(599)
Retirement pension obligations	(35)	(9)
Expenses related to share-based payments	1,632	1,363
Other elements	0	(3)
Changes in operating assets and liabilities:
Decrease (increase) in other current assets	(3,098)	20,458
(Decrease) increase in trade payables	4,478	(19)
(Decrease) increase in other current and non-current liabilities	(2,989)	(4,118)
Change in operating lease liabilities and right of use assets	(42)	(1,849)
Net cash flow provided by (used in) operating activities	(20,841)	(1,483)
Cash flows provided by (used in) investing activities:
Acquisitions of property, plant, and equipment	(111)	(131)
Proceeds from property, plant, and equipment dispositions	0	3
Acquisitions of non-current financial assets	0	(40)
Proceeds from non-current financial assets dispositions	153	179
Net cash flows provided by (used in) investing activities	42	11
Cash flows provided by (used in) financing activities:
(Decrease) increase in conditional advances	0	(168)
Treasury shares	(14)	40
Net cash flows provided by (used in) financing activities	(14)	(129)
Effect of exchange rate changes on cash and cash equivalents	3,909	(1,594)
Net increase (decrease) in cash and cash equivalents	(16,905)	(3,194)
Net Cash and cash equivalents at the beginning of the period	209,194	77,301
Net cash and cash equivalents at the end of the period	$ 192,289	$ 74,107

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Common Shares [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive income (loss) [Member]	Accumulated Currency Translation Effect [Member]
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		55,095,762
Net (loss)	(16,706)				(16,706)
Other comprehensive income (loss)	(1,909)					24	(1,933)
Insuance of ordinary shares	1	$ 1	0
Insuance of ordinary shares (Shares)		775
Treasury shares	40			40
Share-based payments	1,363		1,363
Other change in equity					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		55,096,537
Beginning balance at Dec. 31, 2022	194,453	$ 10,720	458,221	(1,109)	(259,578)	781	(14,581)
Beginning balance (Shares) at Dec. 31, 2022		94,137,145
Net (loss)	(20,561)				(20,561)
Other comprehensive income (loss)	3,584					(82)	3,666
Insuance of ordinary shares	0	$ 1	(1)
Insuance of ordinary shares (Shares)		10,174
Treasury shares	(14)			(14)
Share-based payments	1,632		1,632
Ending balance at Mar. 31, 2023	$ 179,094	$ 10,721	$ 459,852	$ (1,123)	$ (280,138)	$ 698	$ (10,915)
Ending balance (Shares) at Mar. 31, 2023		94,147,319

The Company

The Company	3 Months Ended
	Mar. 31, 2023
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, 2023, 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 2023 In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-13 2019-10 Accounting Pronouncements issued not yet adopted 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	3 Months Ended
	Mar. 31, 2023
Significant Events And Transactions of the Period Disclsure [Abstract]
Significant Events and Transactions	Note 2: Significant Events and Transactions Clinical programs United States Regulatory History and Current Status 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. 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. The Company named that assessment EQUAL, which stands for Equivalence in Uptake of ALlergen. The FDA also recommended conducting a 6-month, well-controlled safety and adhesion trial to assess a modified Viaskin Peanut patch in the intended patient population. The Company later named this study STAMP, which stands for Safety, Tolerability, and Adhesion of Modified Patches. 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 Phase 1 clinical trials in healthy adult volunteers: a. PREQUAL, a Phase 1 study with adult healthy volunteers to optimize the allergen sample collection methodologies and validate the assays we intend to use in EQUAL. The data collection phase of the trial is complete, and the data analysis phase is ongoing. b. ‘EQUAL in adults’—a second Phase 1 trial 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 Phase 1 trial in healthy adult volunteers to evaluate the adhesion of five modified Viaskin Peanut patches. The Company completed CHAMP in the second quarter of 2021. 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 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 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. 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, 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 In 2022, the Company announced the new Phase 3 pivotal study for modified Viaskin Peanut (mvP) patch would be in younger (4-7 On September 7, 2022, the Company announced the initiation of VITESSE, a new Phase 3 pivotal study of the modified Viaskin Peanut (mVP) patch in children ages 4-7 On September 21, 2022, the Company announced it received feedback from the U.S. FDA in the form of a partial clinical hold on VITESSE . In the partial clinical hold letter, the FDA specified changes to elements of the VITESSE protocol, acknowledging the intent for the trial to support a future BLA submission. In the following months, we engaged with the FDA to address the feedback provided in the partial clinical hold letter and to finalize the VITESSE protocol. In addition, we continued internal preparations for VITESSE and conducted certain site assessment and start-up On December 23, 2022, the Company announced the FDA lifted the partial clinical hold and confirmed we satisfactorily addressed all clinical hold issues. The FDA stated that VITESSE may proceed with the revised trial protocol. On March 2, 2023, the Company announced the completion of EVOLVE, a 12-week caregiver and patient user experience study of the mVP patch in 50 peanut allergic children ages 4–11-years old. The objective of EVOLVE was to evaluate the Instructions for Use (IFU) and ease of use for the mVP patch. The study concluded that the updated IFU supported correct patch application, which included no lifting of the patch edges or detachment directly after application. Furthermore, EVOLVE concluded that the majority of parents/caregivers reported a positive ease of use experience with the mVP patch. In EVOLVE, DBV also tested the functionality of an electronic patient diary (eDiary) to collect information on activities of daily living and patch adhesion scores. EVOLVE verified that the eDiary tool can be used by caregivers in VITESSE to capture the adhesion data in support of a potential BLA. On March 7, 2023, the Company announced that the first patient was screened in the VITESSE study. Screening of the last patient is anticipated in the first half in 2024 and topline results in the first half in 2025. European Union Regulatory History and Current Status On August 2, 2021, the Company announced its received from the European Medicines Agency (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. On December 20, 2021, the Company announced it had withdrawn the Marketing Authorization Application (MAA) for Viaskin Peanut and formally notified the EMA of our decision. The initial filing was supported 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 µg 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 2021. In June 2022, the Company announced positive topline results from Part B of EPITOPE, which enrolled 362 subjects ages 1 to 3 years, of which 244 and 118 were in the active and placebo arms respectively. Enrollment was balance for age and baseline disease characteristics between the active and placebo treatment arms. On April 19, 2023, the Company announced the FDA provided written responses regarding the regulatory path for Viaskin Peanut in toddlers ages 1-3 years old with a confirmed peanut allergy. In February 2023 the Company submitted a pre-BLA Meeting request to FDA and the Agency granted DBV’s request as a written response only. In the written responses received, the Agency confirmed that the Company’s Phase 3 EPITOPE study met the pre-specified criteria for success for the primary endpoint. The FDA did not request an additional efficacy study to support a future BLA but requires that DBV conduct an additional safety study in 1 – 3-year-olds using the original Viaskin Peanut patch to augment the safety data collected from the Phase 3 EPITOPE study. The new safety study is intended to bring the safety database in 1–3-year-olds close to 600 patients on active treatment which is consistent with FDA’s position in support of the Company’s dossier in 4–7-year-olds. The safety study will not require a food challenge for study participation, will generate patch adhesion data, and will include updated instructions for use. Viaskin Peanut for Children ages 4-7 On September 7, 2022, the Company announced the initiation of VITESSE, a new Phase 3 pivotal study of the modified Viaskin Peanut (mVP) patch in children ages 4-7 years with peanut allergy. We defined initiation as the submission of the trial protocol to selected study sites for subsequent Institutional Review Board (IRB)/Ethics Committee (EC) approval. On September 21, 2022, the Company announced we had received feedback from the FDA in the form of a partial clinical hold on VITESSE. In the partial clinical hold letter, the FDA specified changes to elements of the VITESSE protocol, acknowledging the intent for the trial to support a future BLA submission. In the following months, we engaged with the FDA to address the feedback provided in the partial clinical hold letter and to finalize the VITESSE protocol. In addition, we continued internal preparations for VITESSE and conducted certain site assessment and start-up activities for prompt study launch once the partial clinical hold was lifted. On December 23, 2022, the Company announced the FDA lifted the partial clinical hold and confirmed we satisfactorily addressed all clinical hold issues. The FDA stated that VITESSE may proceed with the revised trial protocol. On March 7, 2023, the Company announced that the first patient was screened in the VITESSE trial. Screening of the last patient is anticipated in the first half in 2024 and topline results in the first half in 2025. Legal Proceedings From time to time, the Company may become subject to various legal proceedings and claims that arise in the ordinary course of our business activities. The Company is not currently subject to any material legal proceedings.

Cash and Cash Equivalents

Cash and Cash Equivalents	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 and December 31, 2022: March 31, December 31, 2023 2022 Cash 36,811 30,104 Cash equivalents 155,478 179,090 Total cash and cash equivalents as reported in the statements of financial position 192,289 209,194 Bank overdrafts — — Total cash and cash equivalents as reported in the statements of cash flows 192,289 209,194 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	3 Months Ended
	Mar. 31, 2023
Other Current Assets [Abstract]
Other Current Assets	Note 4 Other Current Assets Other current assets consisted of the following: March 31, December 31, 2023 2022 Research tax credit 7,695 5,792 Other tax claims 5,109 3,903 Prepaid expenses 2,352 2,680 Other receivables 2,790 1,504 Total 17,946 13,880 Research tax credit The variance in Research Tax Credit is presented as follows: Amount in Opening research tax credit receivable as of January 1, 2023 5,792 + Operating revenue 1,765 - Payment received — - Adjustment and currency translation effect 138 Closing research tax credit receivable as of March 31, 2023 7,695 Of which - Non-current — Of which - Current portion 7,695 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 clini cal stu

Lease contracts

Lease contracts	3 Months Ended
	Mar. 31, 2023
Lessee Disclosure [Abstract]
Lease contracts	Note 5 Lease contracts Future minimum lease payments under the Company’s operating leases’ right of use as of March 31, 2023 and December 31, 2022, are as follows: March 31, 2023 December 31, 2022 Real estate Other Total Real estate Other Total Current portion 1,917 76 1,993 1,972 79 2,051 Year 2 746 63 809 1,168 74 1,243 Year 3 26 — 26 65 6 71 Thereafter — — — — — — Total minimum lease payments 2,689 139 2,828 3,204 160 3,364 Less: Effects of discounting (209 ) (14 ) (225 ) (325 ) (17 ) (343 ) Present value of operating lease 2,480 125 2,603 2,879 143 3,021 Less: current portion (1,852 ) (72 ) (1,923 ) (1,823 ) (71 ) (1,894 ) Long-term operating lease 628 53 680 1,055 72 1,127 Weighted average remaining lease term (years) 1.18 — 1.40 — Weighted average discount rate 2.93 % 2.45 % 3.00 % 2.45 % 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 condensed consolidated statement of operations and comprehe March 31, 2023 2022 Operating lease expense / (income) 446 507 Net termination impact (81 ) (1,657 ) Supplemental cash flow information related to operating leases is as follows for the period March 31, 2023 and 2022: March 31 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows for operating leases 496 583

Trade payables and Other Liabil

Trade payables and Other Liabilities	3 Months Ended
	Mar. 31, 2023
Payables and Accruals [Abstract]
Trade payables and Other Liabilities	Note 6: Trade Payables and Other 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 March 31, 2023 and December 31, 2022: March 31 December 31, 2023 2022 Other current liabilities Other non- current liabilities Total Other current liabilities Other non- current liabilities Total Employee related liabilities 4,189 11 4,200 5,872 45 5,917 Deferred income 2 193 4 375 6,568 2,137 4,690 6,828 Tax liabilities 97 — 97 69 — 69 Other debts 297 — 297 1,131 — 1,131 Total 6 776 4 387 11,162 9,210 4,735 13,945 The Employee related 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.

Shareholders' equity

Shareholders' equity	3 Months Ended
	Mar. 31, 2023
Stockholders' Equity Note [Abstract]
Shareholders' equity	Note 7: Shareholders’ equity The share capital as of March 31, 2023 is set at the sum of €9,414,731.90 ($ 10,721 paid-up

Share-Based Payments

Share-Based Payments	3 Months Ended
	Mar. 31, 2023
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”) and non-employee Bons de Souscription d’Actions During the three months ended March 31, 2023, the Company granted 59,200 stock options and 35,800 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 12 to the consolidated financial statements included in the Annual Report. Change in Number of BSA/SO/RSU: Number of outstanding BSA SO RSUs Balance as of December 31, 2022 251,693 5,306,569 1,589,081 Granted during the period — 59,200 35,800 Forfeited during the period — (47,200 ) (30,769 ) Exercised/released during the period — — (10,174 ) Expired during the period — — — Balance as of March 31, 2023 251,693 5,318,569 1,583,938 Share-based payments expenses reflected in the condensed consolidated statements of operations is as follows: Three Months Ended 2023 2022 Research & development SO (429 ) (375 ) RSU (258 ) (208 ) Sales & marketing SO (27 ) 5 RSU (8 ) 1 General & administrative SO (797 ) (698 ) RSU (113 ) (87 ) Total share-based compensation (expense) (1,632 ) (1,363 )

Contingencies

Contingencies	3 Months Ended
	Mar. 31, 2023
Loss Contingency [Abstract]
Contingencies	Note 9: Contingencies The following tables summarize the contingencies as of March 31, 2023 and December 31, 2022: March 31, December 31, 2023 2022 Current contingencies 4,142 3,944 Non-current 15,989 16,680 Total contingencies 20,131 20,625 The changes in contingencies are as follows: Pension Collaboration Other contingencies Total At January 1, 2023 790 19,835 — 20,625 Increases in liabilities — — 170 170 Used liabilities — — — — Reversals of unused liabilities (35 ) (1,103 ) — (1,138 ) Net interest related to employee benefits, and unwinding of discount — — — — Actuarial gains and losses on defined-benefit plans 82 — — 82 Currency translation effect 16 374 2 392 At March 31, 2023 853 19,106 172 20,131 Of which Current — 3,970 172 4,142 Of which Non-current 853 15,135 — 15,989 In 2022 and during the first three months of 2023, 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 Health Sciences 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. The Company does not hold any plan assets related to long-term employee benefit for any of the periods presented. There have been no significant changes in assumptions for the estimation of the retirement commitments from those disclosed in Note 13 to the consolidated financial statements included in the Annual Report.

Operating Income

Operating Income	3 Months Ended
	Mar. 31, 2023
Other Income and Expenses [Abstract]
Operating Income	Note 10: Operating income The following table summarizes the operating income during the three months ended March 31, 2023 and 2022: Three Months Ended 2023 2022 Research tax credit 1,765 1,569 Other operating income 429 976 Total 2,194 2,546

Allocation of Personnel Expense

Allocation of Personnel Expenses	3 Months Ended
	Mar. 31, 2023
Operating Expenses [Abstract]
Allocation of Personnel Expenses	Note 11: Allocation of Personnel Expenses The Company had an average of 88 employees during the three months ended March 31, 2023, in comparison with an average of 88 employees during the three months ended March 31, 2022. The following table summarizes the allocation of personnel expenses by function during the three ended March 31, 2023 and 2022: Three Months Ended 2023 2022 Research and Development expenses 4,006 3,075 Sales and Marketing expenses 165 245 General and Administrative expenses 3,100 2,595 Total personnel expenses 7,272 5,915 The following table summarizes the allocation of personnel expenses by nature during the three months ended March 31, 2023 and 2022: Three Months Ended 2023 2022 Wages and salaries 4,438 3,987 Social security contributions 699 251 Expenses for pension commitments 258 297 Employer contribution to bonus shares 244 16 Share-based payments 1,632 1,363 Total 7,272 5,915 The increase in personnel expenses is mainly due non-US

Commitments

Commitments	3 Months Ended
	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments	Note 12: Commitments There have been no significant changes in other commitments from those disclosed in Note 17 to the consolidated financial statements included in the Annual Report.

Relationships with Related Part

Relationships with Related Parties	3 Months Ended
	Mar. 31, 2023
Related Party Transactions [Abstract]
Relationships with Related Parties	Note 13: Relationships with Related Parties 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 18 to the consolidated financial statements included in the Annual Report.

Loss Per Share

Loss Per Share	3 Months Ended
	Mar. 31, 2023
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 months ended March 31, 2023 and 2022, 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 months ended March 31, 2023 and 2022 indicated in number of potential shares: Three Months Ended 2023 2022 Non-employee 251,693 256,693 Stock options 5,318,569 3,471,808 Restricted stock units 1,583,938 1,183,633 Prefunded warrants 28,276,331 —

Events After the Close of the P

Events After the Close of the Period	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
Events After the Close of the Period	Note 15: Events after the Close of the Period The Company evaluated subsequent events that occurred after March 31, 2023, through the date the condensed consolidated financial statements were issued after their approval by the Board of Directors on May 4, 2023 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)	3 Months Ended
	Mar. 31, 2023
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, 2023, 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 2023 In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-13 2019-10
Accounting Pronouncements issued not yet adopted	Accounting Pronouncements issued not yet adopted 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)	3 Months Ended
	Mar. 31, 2023
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents	The following tables summarize the cash and cash equivalents as of March 31, 2023 and December 31, 2022: March 31, December 31, 2023 2022 Cash 36,811 30,104 Cash equivalents 155,478 179,090 Total cash and cash equivalents as reported in the statements of financial position 192,289 209,194 Bank overdrafts — — Total cash and cash equivalents as reported in the statements of cash flows 192,289 209,194 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 (Tables)

Other Current Assets (Tables)	3 Months Ended
	Mar. 31, 2023
Other Current Assets [Abstract]
Summary of Other Current Asset	Other current assets consisted of the following: March 31, December 31, 2023 2022 Research tax credit 7,695 5,792 Other tax claims 5,109 3,903 Prepaid expenses 2,352 2,680 Other receivables 2,790 1,504 Total 17,946 13,880
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, 2023 5,792 + Operating revenue 1,765 - Payment received — - Adjustment and currency translation effect 138 Closing research tax credit receivable as of March 31, 2023 7,695 Of which - Non-current — Of which - Current portion 7,695

Lease contracts (Tables)

Lease contracts (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 and December 31, 2022, are as follows: March 31, 2023 December 31, 2022 Real estate Other Total Real estate Other Total Current portion 1,917 76 1,993 1,972 79 2,051 Year 2 746 63 809 1,168 74 1,243 Year 3 26 — 26 65 6 71 Thereafter — — — — — — Total minimum lease payments 2,689 139 2,828 3,204 160 3,364 Less: Effects of discounting (209 ) (14 ) (225 ) (325 ) (17 ) (343 ) Present value of operating lease 2,480 125 2,603 2,879 143 3,021 Less: current portion (1,852 ) (72 ) (1,923 ) (1,823 ) (71 ) (1,894 ) Long-term operating lease 628 53 680 1,055 72 1,127 Weighted average remaining lease term (years) 1.18 — 1.40 — Weighted average discount rate 2.93 % 2.45 % 3.00 % 2.45 %
Summary of Rent expenses	Rent expense presented in the condensed consolidated statement of operations and comprehe March 31, 2023 2022 Operating lease expense / (income) 446 507 Net termination impact (81 ) (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 March 31, 2023 and 2022: March 31 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows for operating leases 496 583

Trade payables and Other Liab_2

Trade payables and Other Liabilities (Tables)	3 Months Ended
	Mar. 31, 2023
Other Liabilities, Current [Abstract]
Summary of Other Liabilities	The following tables summarize the other liabilities as of March 31, 2023 and December 31, 2022: March 31 December 31, 2023 2022 Other current liabilities Other non- current liabilities Total Other current liabilities Other non- current liabilities Total Employee related liabilities 4,189 11 4,200 5,872 45 5,917 Deferred income 2 193 4 375 6,568 2,137 4,690 6,828 Tax liabilities 97 — 97 69 — 69 Other debts 297 — 297 1,131 — 1,131 Total 6 776 4 387 11,162 9,210 4,735 13,945

Share-Based Payments (Tables)

Share-Based Payments (Tables)	3 Months Ended
	Mar. 31, 2023
Summary of RSU Activity	Change in Number of BSA/SO/RSU: Number of outstanding BSA SO RSUs Balance as of December 31, 2022 251,693 5,306,569 1,589,081 Granted during the period — 59,200 35,800 Forfeited during the period — (47,200 ) (30,769 ) Exercised/released during the period — — (10,174 ) Expired during the period — — — Balance as of March 31, 2023 251,693 5,318,569 1,583,938
Summary of Share-Based Payments Expenses	Share-based payments expenses reflected in the condensed consolidated statements of operations is as follows: Three Months Ended 2023 2022 Research & development SO (429 ) (375 ) RSU (258 ) (208 ) Sales & marketing SO (27 ) 5 RSU (8 ) 1 General & administrative SO (797 ) (698 ) RSU (113 ) (87 ) Total share-based compensation (expense) (1,632 ) (1,363 )

Contingencies (Tables)

Contingencies (Tables)	3 Months Ended
	Mar. 31, 2023
Loss Contingency [Abstract]
Summary of Current Contingencies and Non-current Contingencies	The following tables summarize the contingencies as of March 31, 2023 and December 31, 2022: March 31, December 31, 2023 2022 Current contingencies 4,142 3,944 Non-current 15,989 16,680 Total contingencies 20,131 20,625
Summary of Movement in Provisions	The changes in contingencies are as follows: Pension Collaboration Other contingencies Total At January 1, 2023 790 19,835 — 20,625 Increases in liabilities — — 170 170 Used liabilities — — — — Reversals of unused liabilities (35 ) (1,103 ) — (1,138 ) Net interest related to employee benefits, and unwinding of discount — — — — Actuarial gains and losses on defined-benefit plans 82 — — 82 Currency translation effect 16 374 2 392 At March 31, 2023 853 19,106 172 20,131 Of which Current — 3,970 172 4,142 Of which Non-current 853 15,135 — 15,989

Operating Income (Tables)

Operating Income (Tables)	3 Months Ended
	Mar. 31, 2023
Other Income and Expenses [Abstract]
Schedule of operating income	The following table summarizes the operating income during the three months ended March 31, 2023 and 2022: Three Months Ended 2023 2022 Research tax credit 1,765 1,569 Other operating income 429 976 Total 2,194 2,546

Allocation of Personnel Expen_2

Allocation of Personnel Expenses (Tables)	3 Months Ended
	Mar. 31, 2023
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 ended March 31, 2023 and 2022: Three Months Ended 2023 2022 Research and Development expenses 4,006 3,075 Sales and Marketing expenses 165 245 General and Administrative expenses 3,100 2,595 Total personnel expenses 7,272 5,915
Summary of Allocation of Personnel Expenses By Nature	The following table summarizes the allocation of personnel expenses by nature during the three months ended March 31, 2023 and 2022: Three Months Ended 2023 2022 Wages and salaries 4,438 3,987 Social security contributions 699 251 Expenses for pension commitments 258 297 Employer contribution to bonus shares 244 16 Share-based payments 1,632 1,363 Total 7,272 5,915

Loss Per Share (Tables)

Loss Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
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 months ended March 31, 2023 and 2022 indicated in number of potential shares: Three Months Ended 2023 2022 Non-employee 251,693 256,693 Stock options 5,318,569 3,471,808 Restricted stock units 1,583,938 1,183,633 Prefunded warrants 28,276,331 —

Significant Events and Transa_2

Significant Events and Transactions of the Periods - Additional Information (Detail) - ViaskinTM Clinical Program For Children Aged Between Four to Eleven [Member]	Jan. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Clinical Program Trial Period	6 months
Minimum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Age Of Child	4 years
Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Age Of Child	11 years

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of breakdown of cash and cash equivalents (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Cash and Cash Equivalents, at Carrying Value [Abstract]
Cash	$ 36,811	$ 30,104
Cash equivalents	155,478	179,090
Total cash and cash equivalents as reported in the statements of financial position	192,289	209,194
Bank overdrafts	0	0
Total cash and cash equivalents as reported in the statements of cash flows	$ 192,289	$ 209,194

Other Current Assets - Summary

Other Current Assets - Summary of Other Current Asset (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Other Assets [Abstract]
Research tax credit	$ 7,695	$ 5,792
Other tax claims	5,109	3,903
Prepaid expenses	2,352	2,680
Other receivables	2,790	1,504
Total	$ 17,946	$ 13,880

Other Current Assets - Summar_2

Other Current Assets - Summary Of Research Tax Credit (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Tax Credit Carryforward [Line Items]
Opening balance	$ 5,792
+ Operating revenue	1,765
- Payment received	0
- Adjustment and currency translation effect	138
Closing balance	7,695
Of which - Non-current portion	0
Of which - Current portion	$ 7,695

Lease contracts - Summary of Op

Lease contracts - Summary of Operating Leases Future Minimum Payments Receivable (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Current portion	$ 1,993	$ 2,051
Year 2	809	1,243
Year 3	26	71
Thereafter	0	0
Total minimum lease payments	2,828	3,364
Less: Effects of discounting	(225)	(343)
Present value of operating lease	2,603	3,021
Less: current portion	(1,923)	(1,894)
Long-term operating lease	680	1,127
Real Estate [Member]
Current portion	1,917	1,972
Year 2	746	1,168
Year 3	26	65
Thereafter	0	0
Total minimum lease payments	2,689	3,204
Less: Effects of discounting	(209)	(325)
Present value of operating lease	2,480	2,879
Less: current portion	(1,852)	(1,823)
Long-term operating lease	$ 628	$ 1,055
Weighted average remaining lease term (years)	1 year 2 months 4 days	1 year 4 months 24 days
Weighted average discount rate	2.93%	3%
Other Asset [Member]
Current portion	$ 76	$ 79
Year 2	63	74
Year 3		6
Thereafter	0	0
Total minimum lease payments	139	160
Less: Effects of discounting	(14)	(17)
Present value of operating lease	125	143
Less: current portion	(72)	(71)
Long-term operating lease	$ 53	$ 72
Weighted average discount rate	2.45%	2.45%

Lease contracts - Summary of Re

Lease contracts - Summary of Rent expenses (Detail) - Rent Expenses [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating lease expense / (income)	$ 446	$ 507
Net termination impact	$ (81)	$ (1,657)

Lease contracts - Summary of Su

Lease contracts - Summary of Supplemental cash flow information related to our operating leases (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash Flow, Operating Activities, Lessee [Abstract]
Operating cash flows for operating leases	$ 496	$ 583

Trade Payables and Other Liab_3

Trade Payables and Other Liabilities - Summary of Other Liabilities by Nature (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Other current liabilities	$ 6,776	$ 9,210
Other non-current liabilities	4,387	4,735
Total	11,162	13,945
Employee Related Liabilities [Member]
Other current liabilities	4,189	5,872
Other non-current liabilities	11	45
Total	4,200	5,917
Deferred Incomes [Member]
Other current liabilities	2,193	2,137
Other non-current liabilities	4,375	4,690
Total	6,568	6,828
Tax Liabilities [Member]
Other current liabilities	97	69
Other non-current liabilities	0	0
Total	97	69
Other Debts [Member]
Other current liabilities	297	1,131
Other non-current liabilities	0	0
Total	$ 297	$ 1,131

Shareholders' equity - Addition

Shareholders' equity - Additional Information (Detail) € / shares in Units, $ in Thousands	Mar. 31, 2023 USD ($) shares	Mar. 31, 2023 EUR (€) € / shares shares	Dec. 31, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Class of Stock [Line Items]
Share capital | $	$ 179,094		$ 194,453	$ 82,062	$ 99,274
Share Capital [Member]
Class of Stock [Line Items]
Share capital authorized | shares	94,147,319	94,147,319
Nominal value | € / shares		€ 0.1
Share capital	$ 10,721	€ 9,414,731.9

Share-Based Payments - Summary

Share-Based Payments - Summary of RSU Activity (Detail)	3 Months Ended
	Mar. 31, 2023 shares
B S A Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of warrants outstanding, Beginning Balance	251,693
Number of warrants outstanding, Ending Balance	251,693
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of RSU outstanding, Beginning Balance	1,589,081
Number of RSU outstanding, Granted during the period	35,800
Number of RSU outstanding, Forfeited during the period	(30,769)
Number of RSU outstanding, Released during the period	(10,174)
Number of RSU outstanding, Ending Balance	1,583,938
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock options outstanding, Beginning Balance	5,306,569
Number of stock options outstanding, Granted during the period	59,200
Number of stock options outstanding, Forfeited during the period	(47,200)
Number of stock options outstanding, Ending Balance	5,318,569

Share-Based Payments - Summar_2

Share-Based Payments - Summary of Share-Based Payments Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	$ (1,632)	$ (1,363)
Research and Development expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(429)	(375)
Research and Development expenses [Member] | Restricted Stock Units [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(258)	(208)
Sales and Marketing expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(27)	5
Sales and Marketing expenses [Member] | Restricted Stock Units [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(8)	1
General and Administrative expenses [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	(797)	(698)
General and Administrative expenses [Member] | Restricted Stock Units [Member]
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Share-based payments	$ (113)	$ (87)

Share-Based Payments - Addition

Share-Based Payments - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2023 shares
Share options [Member]
Share-Based Payments [Line iteam]
Number of stock options outstanding, Granted during the period	59,200
Restricted Stock Units [Member]
Share-Based Payments [Line iteam]
Number of RSU outstanding, Granted during the period	35,800

Contingencies - Summary of Curr

Contingencies - Summary of Current Contingencies and Non-current Contingencies (Detail) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Liability, Defined Benefit Plan [Abstract]
Current contingencies	$ 4,142	$ 3,944
Non-current contingencies	15,989	16,680
Total contingencies	$ 20,131	$ 20,625

Contingencies - Summary of Move

Contingencies - Summary of Movement in Contingencies (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Contingencies, Beginning balance	$ 20,625
Increases in liabilities	170
Used liabilities	0
Reversals of unused liabilities	(1,138)
Net interest related to employee benefits, and unwinding of discount	0
Actuarial gains and losses on defined-benefit plans	82
Currency translation effect	392
Contingencies, Ending balance	20,131
Of which Current	4,142	$ 3,944
Of which Non-current	15,989	$ 16,680
Pension retirement obligations [Member]
Contingencies, Beginning balance	790
Reversals of unused liabilities	(35)
Actuarial gains and losses on defined-benefit plans	82
Currency translation effect	16
Contingencies, Ending balance	853
Of which Non-current	853
Collaboration agreement -Loss at completion [Member]
Contingencies, Beginning balance	19,835
Reversals of unused liabilities	(1,103)
Currency translation effect	374
Contingencies, Ending balance	19,106
Of which Current	3,970
Of which Non-current	15,135
Other provisions incl. restructuring [Member]
Increases in liabilities	170
Currency translation effect	2
Contingencies, Ending balance	172
Of which Current	$ 172

Operating Income - Summary of O

Operating Income - Summary of Operating Income (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Other Income and Expenses [Abstract]
Research tax credit	$ 1,765	$ 1,569
Other operating income	429	976
Total	$ 2,194	$ 2,546

Allocation of Personnel Expen_3

Allocation of Personnel Expenses - Summary of Allocation of Personnel Expenses By Function (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Research and Development expenses	$ 16,037	$ 12,223
Sales and Marketing expenses	434	464
General and Administrative expenses	6,889	6,630
Total Operating expenses	23,359	19,317
Expenses by Function [Member]
Research and Development expenses	4,006	3,075
Sales and Marketing expenses	165	245
General and Administrative expenses	3,100	2,595
Total Operating expenses	$ 7,272	$ 5,915

Allocation of Personnel Expen_4

Allocation of Personnel Expenses -Summary of Allocation of Personnel Expenses By Nature (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based payments	$ (1,632)	$ (1,363)
Total Operating expenses	23,359	19,317
Expenses by Nature [Member]
Wages and salaries	4,438	3,987
Social security contributions	699	251
Expenses for pension commitments	258	297
Employer contribution to bonus shares	244	16
Share-based payments	1,632	1,363
Total Operating expenses	$ 7,272	$ 5,915

Commitments - Additional Inform

Commitments - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2023 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	3 Months Ended
	Mar. 31, 2023 USD ($)
Related Party Transactions [Abstract]
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
	Mar. 31, 2023	Mar. 31, 2022
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	251,693	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	5,318,569	3,471,808
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	1,583,938	1,183,633
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