Cellectis (CLLS) 6-K/A 9 Sep 20 2020 Q2 Current report (foreign) (amended) Financial data

Cover Page

Cover Page	6 Months Ended
	Jun. 30, 2020
Document Information [Line Items]
Document Type	6-K/A
Amendment Flag	false
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Entity Registrant Name	CELLECTIS S.A.
Entity Central Index Key	0001627281
Current Fiscal Year End Date	--12-31

Statements of Consolidated Fina

Statements of Consolidated Financial Position - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Non-current assets
Intangible assets	$ 1,071	$ 1,108
Property, plant, and equipment	52,653	23,712
Right-of-use assets	63,669	45,612
Other non-current financial assets	7,376	5,517
Total non-current assets	124,769	75,949
Current assets
Inventories	5,710	2,897
Trade receivables	3,976	2,959
Subsidies receivables	5,367	9,140
Other current assets	21,786	15,617
Current financial assets	50,378	20,385
Cash and cash equivalents	260,710	340,522
Total current assets	347,927	391,520
TOTAL ASSETS	472,696	467,469
Shareholders' equity
Share capital	2,768	2,767
Premiums related to the share capital	849,322	843,478
Currency translation adjustment	(23,730)	(22,641)
Retained deficit	(508,533)	(406,390)
Net income (loss)	(12,221)	(102,091)
Total shareholders' equity - Group Share	307,606	315,123
Non-controlling interests	37,453	40,347
Total shareholders' equity	345,059	355,470
Non-current liabilities
Non-current financial liabilities	6,640	0
Non-current lease debts	64,864	46,540
Non-current provisions	3,080	2,855
Total non-current liabilities	74,585	49,395
Current liabilities
Current lease debts	3,777	1,067
Trade payables	32,674	29,264
Deferred revenues and contract liabilities	483	20,033
Current provisions	1,619	3,743
Other current liabilities	14,499	8,497
Total current liabilities	53,052	62,604
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 472,696	$ 467,469

Statements of Consolidated Oper

Statements of Consolidated Operations - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Profit or loss [abstract]
Revenues	$ 2,900	$ 1,152	$ 52,993	$ 2,188
Other income	1,716	1,780	3,494	4,172
Total revenues and other income	4,616	2,932	56,487	6,360
Operating expenses
Cost of revenue	(5,827)	(815)	(10,428)	(1,403)
Research and development expenses	(22,862)	(25,421)	(43,587)	(39,987)
Selling, general and administrative expenses	(9,070)	(11,818)	(21,213)	(23,309)
Other operating income (expenses)	111	(3)	86	29
Total operating expenses	(37,647)	(38,058)	(75,142)	(64,670)
Operating income (loss)	(33,031)	(35,126)	(18,655)	(58,310)
Financial gain (loss)	(2,821)	(1,512)	(635)	3,849
Net income (loss)	(35,852)	(36,637)	(19,290)	(54,461)
Attributable to shareholders of Cellectis	(32,263)	(33,447)	(12,221)	(48,791)
Attributable to non-controlling interests	$ (3,589)	$ (3,190)	$ (7,069)	$ (5,670)
Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis
Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share)	$ (0.76)	$ (0.79)	$ (0.29)	$ (1.15)
Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share)	$ (0.76)	$ (0.79)	$ (0.29)	$ (1.15)

Statements of Consolidated Comp

Statements of Consolidated Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement of comprehensive income [abstract]
Net income (loss)	$ (35,852)	$ (36,637)	$ (19,290)	$ (54,461)
Actuarial gains and losses	189	(271)	143	(271)
Other comprehensive income (loss) that will not be reclassified subsequently to income or loss	189	(271)	143	(271)
Currency translation adjustment	5,534	3,368	(634)	(1,990)
Commodity derivative contracts	(3)		(58)
Other comprehensive income (loss) that will be reclassified subsequently to income or loss	5,531	3,368	(691)	(1,990)
Total Comprehensive income (loss)	(30,132)	(33,541)	(19,838)	(56,723)
Attributable to shareholders of Cellectis	(26,611)	(30,333)	(13,206)	(51,298)
Attributable to non-controlling interests	$ (3,521)	$ (3,208)	$ (6,632)	$ (5,425)

Statements of Consolidated Cash

Statements of Consolidated Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities
Net income (loss) for the period	$ (19,290)	$ (54,461)
Reconciliation of net income (loss) and of the cash provided by (used in) operating activities
Amortization and depreciation	4,199	3,215
Net loss (income) on disposals	9	356
Net financial loss (gain)	635	(3,849)
Expenses related to share-based payments	9,427	11,810
Provisions	(1,897)	1,155
Interest (paid) / received	2,809	4,146
Operating cash flows before change in working capital	(4,099)	(37,627)
Decrease (increase) in inventories	(2,813)	(709)
Decrease (increase) in trade receivables and other current assets	(2,159)	(3,436)
Decrease (increase) in subsidies receivables	3,690	(4,266)
(Decrease) increase in trade payables and other current liabilities	3,782	2,370
(Decrease) increase in deferred income	(19,167)	54
Change in working capital	(16,667)	(5,985)
Net cash flows provided by (used in) operating activities	(20,766)	(43,613)
Cash flows from investment activities
Proceeds from disposal of property, plant and equipment	0	0
Acquisition of intangible assets	(41)	(29)
Acquisition of property, plant and equipment	(21,891)	(4,811)
Net change in non-current financial assets	(1,958)	(2,866)
Sale (Acquisition) of current financial assets	(29,993)	161
Net cash flows provided by (used in) investing activities	(53,882)	(7,545)
Cash flows from financing activities
Shares of Calyxt issued to / (purchased from) third parties	179	(251)
Increase in borrowings	1,518	0
Payments on lease debts	(3,594)	(1,748)
Net cash flows provided by (used in) financing activities	(1,898)	(1,999)
(Decrease) increase in cash and cash equivalents	(76,546)	(53,157)
Cash and cash equivalents at the beginning of the year	340,522	451,501
Effect of exchange rate changes on cash	(3,266)	(1,377)
Cash and cash equivalents at the end of the period	$ 260,710	$ 396,967

Statements of Changes in Consol

Statements of Changes in Consolidated Shareholders' Equity - USD ($) $ in Thousands	Total	Share Capital Ordinary Shares [member]	Premiums Related to Share Capital [member]	Currency Translation Adjustment [member]	Retained Earnings (Deficit) [member]	Income (Loss) [member]	Attributable to Shareholders of Cellectis [member]	Non controlling Interests [member]
Beginning balance at Dec. 31, 2018	$ 450,272	$ 2,765	$ 828,525	$ (16,668)	$ (326,628)	$ (78,693)	$ 409,301	$ 40,970
Beginning balance, shares at Dec. 31, 2018		42,430,069
Statement [Line Items]
Net Loss	(54,461)					(48,791)	(48,791)	(5,670)
Other comprehensive income (loss)	(2,262)			(2,235)	(271)		(2,507)	245
Total Comprehensive income (loss)	(56,723)			(2,235)	(271)	(48,791)	(51,298)	(5,425)
Allocation of prior period loss					(78,693)	78,693
Capital Increase		$ 1			(1)
Capital Increase, Shares		15,600
Transaction with subsidiaries	(251)				(481)		(481)	230
Other movements			3		(3)
Balance at end of year at Jun. 30, 2019	405,108	$ 2,766	834,830	(18,903)	(406,078)	(48,791)	363,824	41,284
Ending balance, shares at Jun. 30, 2019		42,445,669
Statement [Line Items]
Non-cash stock-based compensation expense	11,810		6,302				6,302	5,509
Beginning balance at Dec. 31, 2019	355,470	$ 2,767	843,478	(22,641)	(406,390)	(102,091)	315,123	40,347
Beginning balance, shares at Dec. 31, 2019		42,465,669
Statement [Line Items]
Net Loss	(19,290)					(12,221)	(12,221)	(7,069)
Other comprehensive income (loss)	(548)			(1,089)	104		(985)	437
Total Comprehensive income (loss)	(19,838)			(1,089)	104	(12,221)	(13,206)	(6,632)
Allocation of prior period loss					(102,091)	102,091
Transaction with subsidiaries					(155)		(155)	155
Exercise of share warrants, employee warrants and stock options	$ 0				(1)		0
Exercise of share warrants, employee warrants and stock options		$ 1
Exercise of share warrants, employee warrants and stock options, shares	20,464	20,464
Balance at end of year at Jun. 30, 2020	$ 345,059	$ 2,768	849,322	$ (23,730)	$ (508,533)	$ (12,221)	307,606	37,453
Ending balance, shares at Jun. 30, 2020		42,486,133
Statement [Line Items]
Non-cash stock-based compensation expense	$ 9,427		$ 5,844				$ 5,844	$ 3,583

The Company

The Company	6 Months Ended
	Jun. 30, 2020
Text block1 [abstract]
The Company	Note 1. The Company Cellectis S.A. (hereinafter “Cellectis” or “we”) is a limited liability company (“société anonyme”) registered and domiciled in Paris, France. We are a clinical-stage biotechnological company, employing our core proprietary technologies to develop best-in-class T-cells T-cells, Cellectis S.A., Cellectis, Inc., Cellectis Biologics Inc. (which was incorporated on January 18, 2019) and Calyxt, Inc. are sometimes referred to as a consolidated group of companies as the “Group.”

Accounting principles

Accounting principles	6 Months Ended
	Jun. 30, 2020
Text block1 [abstract]
Accounting principles	Note 2. Accounting principles 2.1 Basis for preparation The Interim Consolidated Financial Statements of Cellectis as of June 30, 2020 and for the three-month and six-month The Interim Consolidated Financial Statements are presented in U.S. dollars. See Note 2.2. The Interim Consolidated Financial Statements as of June 30, 2020 and for the three-month and six-month The Interim Consolidated Financial Statements as of June 30, 2020 and for the three-month and six-month IFRS include International Financial Reporting Standards (“IFRS”), International Accounting Standards (“the IAS”), as well as the interpretations issued by the Standards Interpretation Committee (“the SIC”), and the International Financial Reporting Interpretations Committee (“IFRIC”). Application of new or amended accounting standards or new amendments The following pronouncements and related amendments have been adopted by us from January 1, 2020 but had no significant impact on the Interim Consolidated Financial Statements: • Amendments to References to the Conceptual Framework in IFRS Standards (Effective for the accounting periods as of January 1, 2020) • Amendment to IFRS 3 “Business Combinations” (Effective for the accounting periods as of January 1, 2020 and not yet adopted by the European Union) • Amendments to IAS 1 “Presentation of financial statements” and IAS 8 “Accounting policies, changes in accounting estimates and errors” (Effective for the accounting periods as of January 1, 2020) • Amendments to IFRS 9 “Financial instruments”, IAS 39 “Financial instruments: Recognition and Measurement” and IFRS 7 “Financial instruments: Disclosures” (Effective for the accounting periods as of January 1, 2020)—Interest Rate Benchmark Reform Accounting standards, interpretations and amendments issued but not yet effective The following pronouncements and related amendments are applicable for accounting periods beginning after January 1, 2021. We do not anticipate that the adoption of these pronouncements and amendments will have a material impact on our results of operations, financial position or cash flows: • IFRS 17 “Insurance Contracts” (Effective for accounting periods beginning after January 1, 2021 and not yet adopted by the European Union) • On May 28, 2020, the IASB issued “Covid-19-Related Covid-19 2.2 Currency of the financial statements The Interim Consolidated Financial Statements are presented in U.S. dollars, which differs from the functional currency of Cellectis, which is the euro. We believe that this presentation enhances the comparability with peers, which primarily present their financial statements in U.S. dollars. All financial information (unless indicated otherwise) is presented in thousands of U.S. dollars. The statements of financial position of consolidated entities having a functional currency different from the U.S. dollar are translated into U.S. dollars at the closing exchange rate (spot exchange rate at the statement of financial position date) and the statements of operations, statements of comprehensive income (loss) and statements of cash flows of such consolidated entities are translated at the average period to date exchange rate. The resulting translation adjustments are included in equity under the caption “Accumulated other comprehensive income (loss)” in the Statements of Changes in Shareholders’ Equity. 2.3 Consolidated entities and non-controlling Accounting policy We control all the legal entities included in the consolidation. An investor controls an investee when the investor is exposed to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Control requires power, exposure to variability of returns and a linkage between the two. To have power, the investor needs to have existing rights that give it the current ability to direct the relevant activities that significantly affect the investee’s returns. In order to ascertain control, potential voting rights which are substantial are taken into consideration. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. All intra-Group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full in the consolidation. Consolidated entities For the six-month As of June 30, 2020, Cellectis S.A. owns 100% of Cellectis, Inc., which owns 100% of Cellectis Biologics, Inc., and approximately 68.7% of Calyxt’s outstanding shares of common stock. Calyxt’s shares of common stock are traded on NASDAQ under the symbol “CLXT”. Non-controlling Non-controlling non-controlling follow-on

Information concerning the Grou

Information concerning the Group's Consolidated Operations	6 Months Ended
	Jun. 30, 2020
Text block1 [abstract]
Information concerning the Group's Consolidated Operations	Note 3. Information concerning the Group’s Consolidated Operations 3.1 Revenues and other income 3.1.1 For the six-month Revenues by country of origin and other income For the six-month period ended June 30, 2019 2020 $ in thousands From France 1,623 48,323 From USA (1) 566 4,670 Revenues 2,188 52,993 Research tax credit 4,172 3,573 Subsidies and other — (79 ) Other income 4,172 3,494 Total revenues and other income 6,360 56,487 (1) Revenues from USA concern Calyxt only. Revenues by nature For the six-month period ended June 30, 2019 2020 $ in thousands Recognition of previously deferred upfront payments — 19,535 Other revenues 724 27,536 Collaboration agreements 724 47,071 Licenses 872 1,233 Products & services 592 4,689 Total revenues 2,188 52,993 Recognition of previously deferred upfront payments reflects mainly the recognition of $19.4 million of deferred upfront and milestone payments on released targets, which is associated with the amendment signed in March 2020 to our collaboration agreement with Les Laboratoires Servier and Institut de Recherche Servier (“Servier”). Other revenues include the recognition of a $27.6 million upfront payment received in March 2020 also associated with the amendment by which Cellectis granted Servier an expanded exclusive worldwide license to develop and commercialize, either directly or through its US sublicensee, Allogene Therapeutics, all next generation gene-edited allogeneic CAR T-cell UCART19/ALLO-501 Revenues related to licenses include royalties received under our various license agreements. Products and services revenues mainly include the revenues of plants activities which are primarily attributable to the commercialization of Calyxt’s high oleic soybean oil and meal for $4.7 million during the first half of 2020. 3.1.1 For the three-month periods ended June 30 Revenues by country of origin and other income For the three-month period ended June 30, 2019 2020 $ in thousands From France 745 607 From USA (1) 407 2,293 Revenues 1,152 2,900 Research tax credit 1,805 1,725 Subsidies and other (25 ) (10 ) Other income 1,780 1,716 Total revenues and other income 2,932 4,616 (1) Revenues from USA concern Calyxt only. Revenues by nature For the three-month period ended June 30, 2019 2020 $ in thousands Recognition of previously deferred upfront payments — — Other revenues 298 110 Collaboration agreements 298 110 Licenses 431 466 Products & services 423 2,324 Total revenues 1,152 2,900 3.2 Operating expenses 3.2.1 For the six-month For the six-month period ended June 30, 2019 2020 Cost of goods sold (337 ) (9,204 ) Royalty expenses (1,066 ) (1,223 ) Cost of revenue (1,403 ) (10,428 ) For the six-month period ended June 30, Research and development expenses 2019 2020 Wages and salaries (9,566 ) (13,276 ) Social charges on stock option grants (1,333 ) — Non-cash (4,151 ) (5,014 ) Personnel expenses (15,049 ) (18,290 ) Purchases and external expenses (21,586 ) (21,743 ) Other (3,353 ) (3,555 ) Total research and development expenses (39,987 ) (43,587 ) For the six-month Selling, general and administrative expenses 2019 2020 Wages and salaries (6,961 ) (7,890 ) Social charges on stock option grants (490 ) — Non-cash (7,660 ) (4,413 ) Personnel expenses (15,111 ) (12,302 ) Purchases and external expenses (6,554 ) (6,980 ) Other (1,644 ) (1,931 ) Total selling, general and administrative expenses (23,309 ) (21,213 ) For the six-month Personnel expenses 2019 2020 Wages and salaries (16,527 ) (21,165 ) Social charges on stock option grants (1,823 ) — Non-cash (11,810 ) (9,427 ) Total personnel expenses (30,160 ) (30,592 ) 3.2.2 For the three-month periods ended June 30 For the three-month period ended June 30, 2019 2020 Cost of goods sold (302 ) (5,320 ) Royalty expenses (513 ) (507 ) Cost of revenue (815 ) (5,827 ) For the three-month period ended June 30, Research and development expenses 2019 2020 Wages and salaries (4,986 ) (6,790 ) Social charges on stock option grants (1,326 ) — Non-cash (2,992 ) (2,410 ) Personnel expenses (9,304 ) (9,200 ) Purchases and external expenses (13,967 ) (11,775 ) Other (2,150 ) (1,887 ) Total research and development expenses (25,421 ) (22,862 ) For the three-month period ended June 30, Selling, general and administrative expenses 2019 2020 Wages and salaries (3,825 ) (3,105 ) Social charges on stock option grants (468 ) — Non-cash (3,717 ) (2,240 ) Personnel expenses (8,010 ) (5,345 ) Purchases and external expenses (3,046 ) (2,653 ) Other (762 ) (1,072 ) Total selling, general and administrative expenses (11,818 ) (9,070 ) For the three-month period ended June 30, Personnel expenses 2019 2020 Wages and salaries (8,811 ) (9,895 ) Social charges on stock option grants (1,794 ) — Non-cash (6,710 ) (4,651 ) Total personnel expenses (17,314 ) (14,546 ) 3.3 Reportable segments Accounting policies Reportable segments are identified as components of the Group that have discrete financial information available for evaluation by the Chief Operating Decision Maker (“CODM”), for purposes of performance assessment and resource allocation. For the six-month • The Chairman and Chief Executive Officer; • The Executive Vice President Technical Operation (until August 6, 2020); • The Executive Vice President Strategic Initiatives; • The Executive Vice President Global Quality; • The Chief Scientific Officer; • The Chief Financial Officer; • The General Counsel; • The Vice President Corporate Development; • The Chief Regulatory & Compliance Officer; and • The Chief Medical Officer (from April 13, 2020). The Senior Vice President Europe Technical Operations and the Senior Vice President of US Manufacturing will join the CODM beginning August 6, 2020. We view our operations and manage our business in two operating and reportable segments that are engaged in the following activities: • Therapeutics: This segment is focused on the development (i) of products in the field of immuno-oncology and (ii) of novel therapies outside immuno-oncology to treat other human diseases. This approach is based on our gene editing and Chimeric Antigen Receptors (“CARs”) technologies. All these activities are supported by Cellectis S.A., Cellectis, Inc. and Cellectis Biologics, Inc. The operations of Cellectis S.A., the parent company, are presented entirely in the Therapeutics segment which also comprises research and development, management and support functions. • Plants: This segment is focused on delivering plant-based innovations and solutions with substantial disruption potential across multiple industries. It corresponds to the activity of our U.S.-based majority-owned subsidiary, Calyxt, Inc., which is currently based in Roseville, Minnesota. There are inter-segment transactions between the two reportable segments, including allocation of corporate general and administrative expenses by Cellectis S.A. and allocation of research and development expenses to the reportable segments. The intersegments revenues represent the transactions between segments. Amounts due to Cellectis S.A. pursuant to inter segment transactions bear interest at a rate of the 12-month With respect to corporate general and administrative expenses, Cellectis S.A. has provided Calyxt, Inc. with general sales and administrative functions, accounting and finance functions, investor relations, intellectual property, legal advice, human resources, communication and information technology under a Management Services Agreement. Effective with the end of the third quarter of 2019, Calyxt has internalized nearly all of the services previously provided by Cellectis under this agreement. Under the Management Services Agreement, Cellectis S.A. charges Calyxt, Inc. in euros at cost plus a mark-up Intra-segment transactions are eliminated within a segment’s results and intersegment transactions are eliminated in consolidation as well as in key performance indicators by reportable segment. Information related to each reportable segment is set out below. Segment revenues and other income, Research and development expenses, Selling, general and administrative expenses, and Cost of revenue and other operating income and expenses, and Adjusted net income (loss) attributable to shareholders of Cellectis (which does not include non-cash Adjusted Net Income (Loss) attributable to shareholders of Cellectis S.A. is not a measure calculated in accordance with IFRS. Because Adjusted Net Income (Loss) attributable to shareholders of Cellectis excludes Non-cash non-cash The net income (loss) includes the impact of the operations between segments while the intra-segment operations are eliminated. Details of key performance indicators by reportable segment for the six-month For the six-month For the six-month $ in thousands Plants Therapeutics Total Plants Therapeutics Total External revenues 566 1,623 2,188 4,670 48,323 52,993 External other income 125 4,047 4,172 — 3,494 3,494 External revenues and other income 691 5,669 6,360 4,670 51,817 56,487 Cost of revenue (337 ) (1,066 ) (1,403 ) (9,219 ) (1,207 ) (10,428 ) Research and development expenses (5,300 ) (34,688 ) (39,987 ) (5,388 ) (38,199 ) (43,587 ) Selling, general and administrative expenses (12,542 ) (10,767 ) (23,309 ) (11,774 ) (9,439 ) (21,213 ) Other operating income and expenses 20 9 29 (44 ) 131 86 Total operating expenses (18,158 ) (46,511 ) (64,670 ) (26,426 ) (48,715 ) (75,142 ) Operating income (loss) before tax (17,468 ) (40,842 ) (58,310 ) (21,756 ) 3,102 (18,655 ) Financial gain (loss) 347 3,502 3,849 (148 ) (487 ) (635 ) Net income (loss) (17,121 ) (37,340 ) (54,461 ) (21,904 ) 2,615 (19,290 ) Non controlling interests 5,670 — 5,670 7,069 — 7,069 Net income (loss) attributable to shareholders of Cellectis (11,451 ) (37,340 ) (48,791 ) (14,835 ) 2,615 (12,221 ) R&D non-cash 592 3,294 3,886 573 4,177 4,750 SG&A non-cash 3,215 3,008 6,223 1,879 1,667 3,546 Adjustment of share-based compensation attributable to shareholders of Cellectis 3,808 6,302 10,109 2,452 5,844 8,296 Adjusted net income (loss) attributable to shareholders of Cellectis (7,643 ) (31,039 ) (38,682 ) (12,383 ) 8,459 (3,924 ) Depreciation and amortization (758 ) (2,457 ) (3,215 ) (980 ) (3,212 ) (4,192 ) Additions to tangible and intangible assets 1,461 3,456 4,917 355 29,832 30,187 Details of key performance indicators by reportable segment for the three-month periods ended June 30, For the three-month period ended For the three-month period ended $ in thousands Plants Therapeutics Total Plants Therapeutics Total External revenues 407 745 1,152 2,293 607 2,900 External other income 62 1,717 1,780 — 1,716 1,716 External revenues and other income 469 2,462 2,932 2,293 2,323 4,616 Cost of revenue (302 ) (513 ) (815 ) (5,339 ) (487 ) (5,827 ) Research and development expenses (3,269 ) (22,151 ) (25,421 ) (2,754 ) (20,107 ) (22,862 ) Selling, general and administrative expenses (6,480 ) (5,338 ) (11,818 ) (5,311 ) (3,759 ) (9,070 ) Other operating income and expenses 16 (20 ) (3 ) (24 ) 135 111 Total operating expenses (10,035 ) (28,022 ) (38,057 ) (13,429 ) (24,218 ) (37,647 ) Operating income (loss) before tax (9,566 ) (25,560 ) (35,126 ) (11,136 ) (21,895 ) (33,031 ) Financial gain (loss) 133 (1,645 ) (1,512 ) 185 (3,006 ) (2,821 ) Net income (loss) (9,432 ) (27,205 ) (36,637 ) (10,951 ) (24,901 ) (35,852 ) Non controlling interests 3,190 — 3,190 3,589 — 3,589 Net income (loss) attributable to shareholders of Cellectis (6,242 ) (27,205 ) (33,447 ) (7,362 ) (24,901 ) (32,263 ) R&D non-cash 10 2,934 2,945 (21 ) 1,749 1,728 SG&A non-cash 1,657 1,309 2,966 1,132 580 1,712 Adjustment of share-based compensation attributable to shareholders of Cellectis 1,667 4,243 5,910 1,112 2,329 3,441 Adjusted net income (loss) attributable to shareholders of Cellectis (4,575 ) (22,962 ) (27,537 ) (6,250 ) (22,572 ) (28,823 ) Depreciation and amortization (386 ) (1,300 ) (1,687 ) (490 ) (1,657 ) (2,147 ) Additions to tangible and intangible assets 822 2,116 2,938 207 16,003 16,210

Impairment tests

Impairment tests	6 Months Ended
	Jun. 30, 2020
Text block1 [abstract]
Impairment tests	Note 4. Impairment tests Our cash-generating units (“CGUs”) correspond to the operating/reportable segments: Therapeutics and Plants. No indicator of impairment has been identified for any intangible or tangible assets in either of the CGUs at the end of the six-month

Right-of-use assets

Right-of-use assets	6 Months Ended
	Jun. 30, 2020
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Right-of-use assets	Note 5. Right-of-use Accounting policy Lease contracts recognition Lease contracts, as defined by IFRS 16 “Leases”, are recorded in the statement of consolidated financial position, which leads to the recognition of: • an asset representing a right of use of the asset leased during the lease term of the contract “right-of-use”; • a liability related to the payment obligation “lease debt”. Measurement of the right-of At the commencement date, the right-of-use • the amount of the initial measurement of the lease liability, to which is added, if applicable, any lease payments made at or before the commencement date, less any lease incentives received; • where relevant, any initial direct costs incurred by the lessee for the conclusion of the contract. These are incremental costs which would not have been incurred if the contract had not been concluded; and • estimated costs for restoration of the leased asset according to the terms of the contract. Following the initial recognition, the right-of-use Measurement of the lease liability At the commencement date, the lease liability is recognized for an amount equal to the present value of the lease payments over the lease term. Amounts involved in the measurement of the lease liability are: • fixed payments (including in-substance in-substance • variable lease payments that depend on an index or a rate, initially measured using the index or the rate in force at the lease commencement date; amounts expected to be payable by the lessee under residual value guarantees; and • payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease. The lease liability is subsequently measured based on a process similar to the amortized cost method using the discount rate: • the liability is increased by the accrued interests resulting from the discounting of the lease liability, at the beginning of the lease period; and • payments made are deducted. The interest cost for the period as well as variable payments, not taken into account in the initial measurement of the lease liability and incurred over the relevant period are recognized as costs. In addition, the lease liability may be remeasured in the following situations: • the occurrence of a change in the lease term or a modification related to the assessment of the reasonably certain nature (or not) of the exercise of an option, • a remeasurement linked to residual value guarantees, • the occurrence of an adjustment to the rates and indices according to which the rents are calculated when rent adjustments occur. Main contracts applicable Based on its analysis, the Group has identified lease contracts according to the standard concerning office buildings, laboratories, production facilities and storage facilities. For purposes of IFRS 16, the lease term reflects the Group’s reasonable expectation of the period during which the underlying asset will be used. The discount rate used to calculate the lease debt is determined, for each portfolio of assets, according to the incremental borrowing rate at the contract date. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use The rental charges relating to short terms and low value lease remains classified as leases expenses in operating expenses. Details of Right-of-use IFRS 16 “Leases” is applicable for annual periods beginning on or after January 1, 2019. The consequence of the application of this standard is to recognize a right of use and lease liability on the balance sheet. For the leaseback on Calyxt Headquarters, according to IFRS 16, the value of the right-of-use The breakdown of right-of-use Building lease Office and Total $ in thousands Net book value as of January 1, 2020 43,112 2,500 45,612 Additions 18,806 2,141 20,947 Depreciation expense (2,251 ) (647 ) (2,899 ) Translation adjustments (8 ) 16 9 Net book value as of June 30, 2020 59,659 4,010 63,669 Gross value at end of period 65,984 5,316 71,300 Accumulated depreciation at end of period (6,325 ) (1,306 ) (7,631 )

Property, plant and equipment

Property, plant and equipment	6 Months Ended
	Jun. 30, 2020
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Property, plant and equipment	Note 6. Property, plant and equipment Lands and Technical Fixtures, Assets Total $ in thousands Net book value as of January 1, 2019 3,229 2,084 2,172 1,247 8,732 Additions to tangible assets 334 195 269 4,079 4,877 Disposal of tangible assets — (10 ) — (346 ) (356 ) Reclassification 7 1 22 (30 ) — Depreciation expense (61 ) (552 ) (314 ) — (927 ) Translation adjustments (13 ) (5 ) (4 ) 15 (7 ) Net book value as of June 30, 2019 3,496 1,713 2,145 4,965 12,320 Gross value at end of period 7,912 11,927 3,499 5,762 29,100 Accumulated depreciation and impairment at end of period (4,416 ) (10,214 ) (1,353 ) (798 ) (16,781 ) Net book value as of January 1, 2020 3,330 3,160 2,435 14,787 23,712 Additions to tangible assets 487 271 294 29,103 30,156 Disposal of tangible assets — (9 ) — — (9 ) Reclassification 674 164 186 (1,025 ) (1 ) Depreciation expense (166 ) (633 ) (415 ) — (1,214 ) Translation adjustments 8 — — — 8 Net book value as of June 30, 2020 4,332 2,955 2,500 42,866 52,653 Gross value at end of period 8,994 14,364 4,628 42,866 70,851 Accumulated depreciation and impairment at end of period (4,661 ) (11,409 ) (2,128 ) — (18,198 ) As of June 30, 2020, no assets have been pledged as security for financial liabilities. There is no For the six-month Additions to our assets under construction as of June 30, 2020 primarily relates to Cellectis’ new facilities that are being constructed: a new raw materials manufacturing facility in Paris ($2.4 million), and a new commercial manufacturing facility in Raleigh, North Carolina ($26.6 million). The balance relates to capital expenditure in the New York office and in the Plants Segment.

Trade receivables and other cur

Trade receivables and other current assets	6 Months Ended
	Jun. 30, 2020
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Trade receivables and other current assets	Note 7. Trade receivables and other current assets 7.1 Trade receivables As of December 31, As of June 30, 2019 2020 $ in thousands Trade receivables 3,513 5,026 Valuation allowance (554 ) (1,050 ) Total net value of trade receivables 2,959 3,976 All trade receivables have payment terms of less than one year. 7.2 Subsidies receivables As of December 31, As of June 30, 2019 2020 $ in thousands Research tax credit 9,140 5,367 Total subsidies receivables 9,140 5,367 Research tax credit receivables as of June 30, 2020 include the accrual for a French research tax credit related to 2020 for $3.9 million and to previous periods for $1.2 million. The remaining amount relates to refundable tax credits in the United States. During December 2018, the French Tax Authority initiated an audit related to the 2014, 2015, 2016 and 2017 French research tax credits. Based on our current evaluation of the status of the audit, we do not believe that a provision should be recorded as of June 30, 2020. 7.3 Other current assets As of December 31, As of June 30, 2019 2020 $ in thousands VAT receivables 3,044 3,205 Prepaid expenses and other prepayments 11,829 11,703 Tax and social receivables 150 277 Deferred expenses and other current assets 594 6,601 Total other current assets 15,617 21,786 Prepaid expenses and other prepayments primarily include advances to our sub-contractors During the year ended December 31, 2019, and the six-month As of December 31, 2019, deferred expenses and other current assets mainly relates to commission fees with respect to a letter of credit relating to our GMP Raleigh facility, a Calyxt broker receivable and certain down payments to suppliers. As of June 30, 2020, deferred expenses and other current assets mainly relates to commission fees with respect to a letter of credit relating to our GMP Raleigh facility, a Calyxt broker receivable and certain down payments to suppliers, as well as a right to obtain equipment at Raleigh facility which generates an equivalent financial liability. As of December 31, 2019, tax and social receivables relate mainly to social charges on personnel expenses and tax reimbursement. As of June 30, 2020, tax and social receivables relate mainly to social charges on personnel expenses.

Current financial assets and Ca

Current financial assets and Cash and cash equivalents	6 Months Ended
	Jun. 30, 2020
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Current financial assets and Cash and cash equivalents	Note 8. Current financial assets and Cash and cash equivalents As of December 31, 2019 Carrying Unrealized Estimated $ in thousands Current financial assets 20,385 — 20,385 Cash and cash equivalents 340,522 — 340,522 Current financial assets and cash and cash equivalents 360,907 — 360,907 As of June 30, 2020 Carrying Unrealized Estimated $ in thousands Current financial assets 50,378 — 50,378 Cash and cash equivalents 260,710 — 260,710 Current financial assets and cash and cash equivalents 311,088 — 311,088 8.1 Current financial assets Current financial assets include current restricted cash and other current financial assets. As of June 30, 2020, restricted cash consists of: i. deposit to secure commitment to supplier regarding the manufacturing facility construction for $20 million classified as short-term restricted cash included within current financial assets, and ii. deposits to secure a Calyxt furniture and equipment sale-leaseback for $1.4 million of which $0.4 million are classified as short-term restricted cash included within current financial assets. Other current financial assets are measured at fair value through profit or loss and are classified as follows within the fair value hierarchy: Instruments classified under level 1 are measured with reference to quoted prices in active markets; they consist of corporate debt securities and commercial paper. Their nominal value amounted to $29.9 million and their fair value amounted to $29.9 million as of June 30, 2020 (there were none as of December 31, 2019). 8.2 Cash and cash equivalents As of December 31, As of June 30, 2019 2020 $ in thousands Cash and bank accounts 270,630 189,829 Money market funds 13,722 13,770 Fixed bank deposits 56,170 57,110 Total cash and cash equivalents 340,522 260,710 Money market funds earn interest and are refundable overnight. Fixed bank deposits have fixed terms that are less than three months or are readily convertible to a known amount of cash.

Financial liabilities

Financial liabilities	6 Months Ended
	Jun. 30, 2020
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Financial liabilities	Note 9. Financial liabilities 9.1 As of December 31, As of June 30, 2019 2020 $ in thousands Lease debts 46,540 64,864 Other — 6,640 Total non-current 46,540 71,504 Lease debts 1,067 3,777 Total current financial liabilities 1,067 3,777 Trade payables 29,264 32,674 Other current liabilities 8,497 14,499 Total Financial liabilities 85,368 122,454 The increase in other non-current financial liability is explained by a financial liability related to an equipment rental agreement at our Raleigh good manufacturing practices (“GMP”) facility -and that will be reclassified to lease debt when equipment is delivered or accepted by Cellectis-, as well as Calyxt’s obtention of a $1.5 million paycheck protection program loan under the U.S. Coronavirus Aid, Relief and Economic Security (CARES) Act. 9.2 Balance as of June 30, 2020 Book value Less than One to Five More than $ in thousands Lease debts 68,641 3,777 19,422 45,442 Trade payables 32,674 32,674 — — Other non-current 6,640 — 4,140 2,500 Other current liabilities 14,499 14,499 — — Total financial liabilities 122,454 50,950 23,562 47,942

Other current liabilities

Other current liabilities	6 Months Ended
	Jun. 30, 2020
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Other current liabilities	Note 10. Other current liabilities As of December 31, As of June 30, 2019 2020 $ in thousands VAT Payables 130 142 Accruals for personnel related expenses 7,295 8,236 Other 1,073 6,122 Total 8,497 14,499 Accruals for personnel are related to annual bonuses, vacations accruals and social expenses on stock options. The increase in accruals for personnel related expenses between December 31, 2019 and June 30, 2020 is mainly explained by the increase in group employees in the first six months of 2020. The increase in other between December 31, 2019 and June 30, 2020, is mainly driven fixed assets accruals.

Deferred revenues and contract

Deferred revenues and contract liabilities	6 Months Ended
	Jun. 30, 2020
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Deferred revenues and contract liabilities	Note 11. Deferred revenues and contract liabilities As of December 31, 2019 As of June 30, 2020 $ in thousands Deferred revenues and contract liabilities 20,033 484 Others — (1 ) Total Deferred revenue and contract liabilities 20,033 483 The deferred revenues and contract liabilities as of December 31, 2019 were mainly attributable to upfront payments and milestone payments for the collaboration agreements with Servier. During the six-month

Share capital and premium relat

Share capital and premium related to the share capitals	6 Months Ended
	Jun. 30, 2020
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Share capital and premium related to the share capitals	Note 12. Share capital and premium related to the share capitals Nature of the Transactions Share Share Number of Nominal $ in thousands in $ Balance as of January 1, 2019 2,765 828,525 42,430,069 0.05 Capital Increase 1 — 15,600 — Exercise of share warrants, employee warrants and stock options — — — — Non-cash — 6,302 — — Balance as of June 30, 2019 2,766 834,830 42,445,669 0.05 Balance as of January 1, 2020 2,767 843,478 42,465,669 0.05 Exercise of share warrants, employee warrants and stock options 1 — 20,464 — Non-cash — 5,844 — — Other movements — — — — Balance as of June 30, 2020 2,768 849,322 42,486,133 0.05 Capital evolution during the six-month • During the six-month 20 464

Non-cash share-based compensati

Non-cash share-based compensation	6 Months Ended
	Jun. 30, 2020
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Non-cash share-based compensation	Note 13. Non-cash 13.1 Detail of Cellectis equity awards Holders of vested Cellectis stock options and warrants are entitled to exercise such options and warrants to purchase Cellectis Ordinary shares at a fixed exercise price established at the time such options and warrants are granted during their useful life. For stock options and warrants, we estimate the fair value of each option on the grant date or other measurement date if applicable using a Black-Scholes option-pricing model, which requires us to make predictive assumptions regarding future stock price volatility, employee exercise behavior, dividend yield, and the forfeiture rate. We estimate our future stock price volatility based on Cellectis historical closing share prices over the expected term period. Our expected term represents the period of time that options granted are expected to be outstanding determined using the simplified method. The risk-free interest rate for periods during the expected term of the options is based on the French government securities with maturities similar to the expected term of the options in effect at the time of grant. We have never declared or paid any cash dividends and do not presently plan to pay cash dividends in the foreseeable future. Consequently, we used an expected dividend yield of zero. Options may be priced at 100 percent or more of the fair market value on the date of grant, and generally vest over four years after the date of grant. Options generally expire within ten years after the date of grant. Stock Options The weighted-average fair values of stock options granted and the assumptions used for the Black-Scholes option pricing model were as follows: 2018 2019 2020 Weighted-Average fair values of stock options granted 8.84€ 10.19€ 5.59€ Assumptions: Risk-free interest rate 0.13% - 0.21% -0.38% - 0.09% 0.00% Share entitlement per options 1 1 1 Exercise price 18.37€ - 24.80€ 11.06€ - 18.25€ 8.27€ - 15.84€ Grant date share fair value 16€ - 17.78€ 11.32€ - 17.80€ 9.14€ - 14.76€ Expected volatility 63.3% - 63.4% 60.0% - 66.6% 61.3% - 62.8% Expected term (in years) 6.25 5.78 - 6.25 6.15 Vesting conditions Service Service Service Vesting period Graded Graded Graded Information on stock option activity follows: Options Weighted- Options Weighted- Remaining Balance as of December 31, 2018 5,644,044 27.47 € 8,978,106 25.36 € 7.3y Granted — — 1,650,800 17.90 € Exercised — — — — Forfeited or Expired — — (956,524 ) 24.01 € Balance as of December 31, 2019 6,922,172 26.30 € 9,672,382 24.22 € 6.8y Granted — — 177,000 9.00 € Exercised — — — — Forfeited or Expired — — (204,642 ) 22.65 € Balance as of June 30, 2020 7,798,543 25.44 € 9,644,740 23.97 € 6.3y Share-based compensation expense related to stock option awards was $5.5 million and $5.7 million for the six-month Warrants No Warrants (or “Bons de Souscriptions d’Actions” or “BSA”) have been granted during the periods presented. Information on warrants activity follows: Warrants Weighted- Warrants Weighted- Remaining Balance as of December 31, 2018 687,252 27.74 € 918,927 26.74 € 7.2y Granted — — — — Exercised — — — — Forfeited or Expired — — — — Balance as of December 31, 2019 852,260 35.35 € 918,927 35.12 € 6.9y Granted — — — — Exercised — — (19,702 ) 8.28 € Forfeited or Expired — — — — Balance as of June 30, 2020 832,558 27.38 € 899,225 27.15 € 5.8y Share-based compensation expense related to warrants awards was $0.2 million and $0.5 million for the six-month Free shares The free shares granted prior to 2018 are subject to a two-year The free shares granted in 2018 and after are subject to a one-year two-years Information on free shares activity follows: Number of Free shares Weighted-Average Grant Unvested balance at December 31, 2018 71,600 27.37 € Granted 57,000 13.04 € Vested (35,600 ) 25.74 € Cancelled (26,000 ) 21.65 € Unvested balance at December 31, 2019 67,000 13.98 € Granted 43,000 12.11 € Vested — — Cancelled (16,500 ) 14.16 € Unvested balance at June 30, 2020 93,500 13.09 € The fair value of free shares corresponds to the grant date share fair value. We have never declared or paid any cash dividends and do not presently plan to pay cash dividends in the foreseeable future. Consequently, we used an expected dividend yield of zero in determining fair value. Share-based compensation expense related to free shares awards was $0.1 million and $0.1 million for the six-month 13.2 Detail of Calyxt equity awards Stock Options The estimated fair values of stock options granted and the assumptions used for the Black-Scholes option pricing model were as follows: 2019 2020 Weighted-Average fair values of stock options granted $10.61 $5.19 Assumptions: Risk-free interest rate 1,9% - 2.5% 1.7% Share entitlement per options 1 1 Exercise price $4.05 - $15.39 $7.30 Grant date share fair value $4.05 - $15.39 $7.30 Expected volatility 77,9% - 78.9% 77.4% Expected term (in years) 6.8 - 10.0 6.9 Vesting conditions Service Service Vesting period Graded Graded Calyxt estimates the fair value of each option on the grant date or other measurement date if applicable using a Black-Scholes option-pricing model, which requires Calyxt to make predictive assumptions regarding future stock price volatility, employee exercise behavior, dividend yield, and the forfeiture rate. Calyxt estimates its future stock price volatility using the historical volatility of comparable public companies over the expected term of the option. The expected term represents the period of time that options granted are expected to be outstanding determined using the simplified method. The risk-free interest rate for periods during the expected term of the options is based on the U.S. Treasury zero-coupon Calyxt has not paid and does not expect to pay dividends for the foreseeable future. Options may be priced at 100 percent or more of the fair market value on the date of grant, and generally vest over six years after the date of grant. Options generally expire within ten years after the date of grant. Certain awards granted before Calyxt’s IPO contained accelerated vesting provisions if certain events occurred as defined in the option agreement Information on stock option activity follows: Options Weighted- Options Weighted- Balance as of December 31, 2018 1,278,038 $ 7.45 3,201,887 $ 10.67 Granted — — 1,590,000 $ 13.80 Exercised — — (95,327 ) $ 3.61 Forfeited or Expired — — (227,696 ) $ 14.68 Other activity 12,495 $ 13.29 Balance as of December 31, 2019 1,789,567 $ 8.73 4,481,359 $ 11.73 Granted — — 60,000 $ 7.30 Exercised — — — — Forfeited or Expired — — (357,531 ) $ 15.03 Balance as of June 30, 2020 2,028,498 $ 9.33 4,183,828 $ 11.39 Stock-based compensation expense related to stock option awards was $2.4 million and $2.7 million for the six-month Restricted Stock Units Units settled in stock subject to a restricted period may be granted to key employees under the 2017 Omnibus Plan. Restricted stock units generally vest and become unrestricted over five years after the date of grant. Information on restricted stock unit activity follows: Number of Restricted Weighted-Average Unvested balance at December 31, 2018 1,051,414 $ 14.11 Granted 100,000 $ 12.48 Vested (324,043 ) $ 9.69 Cancelled (13,845 ) $ 12.72 Unvested balance at December 31, 2019 813,526 $ 10.31 Granted — — Vested (117,389 ) $ 9.97 Cancelled (51,479 ) $ 10.59 Unvested balance at June 30, 2020 644,658 $ 10.35 The fair value of restricted stock units corresponds to the grant date share fair value. Calyxt has not paid and does not expect to pay dividends for the foreseeable future. Share-based compensation expense related to restricted stock units awards was $1.0 million and $2.8 million for the six-month Performance Stock Unit In June 2019, Calyxt granted performance stock units, which carry a market condition based on Calyxt share price. These awards contain a continuous service period of three years, the performance period, from the date of grant, followed by a restricted period of two years if the shares are issued following the performance period during which the grantee is required to provide continuous service and the awarded shares must be held by the grantee until the end of the period. The number of shares of common stock delivered following the performance period depends upon the change in Calyxt share price during the performance period. Calyxt granted a targeted 311,667 performance stock units, the performance criteria allow for the actual payout to be between zero and 120 percent of target. The fair value of the performance stock units and the assumptions used for the Monte Carlo simulation were as follows: Date of grant 06/28/2019 Estimated fair values of performance stock units granted $ 7.06 Assumptions: Risk-free interest rate 1.71 % Expected volatility 75.0 % Expected term (in years) 3.0 years Information on performance stock unit activity follows: Number of Stock Units Outstanding Weighted- Date Fair Value Unvested balance at December 31, 2019 311,667 $ 7.06 Granted — $ — Vested — $ — Cancelled — $ — Unvested balance at June 30, 2020 311,667 $ 7.06 Share-based compensation expense related to performance stock units awards for the six-month

Earnings per share

Earnings per share	6 Months Ended
	Jun. 30, 2020
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Earnings per share	Note 14. Earnings per share 14.1 For the six-month For the six-month period ended June 30, 2019 2020 Net income (loss) attributable to shareholders of Cellectis ($ in thousands) (48,791 ) (12,221 ) Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share 42,435,269 42,469,080 Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis Basic net income (loss) attributable to shareholders of Cellectis per share ( $ /share) (1.15 ) (0.29 ) Diluted net income (loss) attributable to shareholders of Cellectis per share ( $ /share) (1.15 ) (0.29 ) (1) When we have adjusted net loss, in accordance with IFRS, we use the weighted average number of outstanding shares, basic to compute the diluted adjusted net income (loss) attributable to shareholders of Cellectis ($/share). When we have adjusted net income, in accordance with IFRS, we use the weighted average number of outstanding shares, diluted to compute the diluted adjusted net income (loss) attributable to shareholders of Cellectis ($/share) 14.2 For the three-month periods ended June 30 For the three-month period ended June 30, 2019 2020 Net income (loss) attributable to shareholders of Cellectis ($ in thousands) (33,447 ) (32,263 ) Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share 42,440,469 42,472,490 Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis per share ($ / share) Basic net income (loss) per share ($ /share) (0.79 ) (0.76 ) Diluted net income (loss) per share ($ /share) (0.79 ) (0.76 ) (1) When we have adjusted net loss, in accordance with IFRS, we use the weighted average number of outstanding shares, basic to compute the diluted adjusted net income (loss) attributable to shareholders of Cellectis ($/share). When we have adjusted net income, in accordance with IFRS, we use the weighted average number of outstanding shares, diluted to compute the diluted adjusted net income (loss) attributable to shareholders of Cellectis ($/share)

Provisions

Provisions	6 Months Ended
	Jun. 30, 2020
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Provisions	Note 15. Provisions 12/31/2019 Additions Amounts Reversals OCI 6/30/2020 Pension 2,855 200 — — 26 3,080 Loss on contract 271 — (271 ) — — — Employee litigation and severance 639 268 (298 ) — (3 ) 607 Commercial litigation 2,833 267 (1,100 ) (951 ) (37 ) 1,012 Total 6,598 735 (1,669 ) (951 ) (14 ) 4,699 Non-current 2,855 200 — — 26 3,080 Current provisions 3,743 535 (1,669 ) (951 ) (40 ) 1,619 During the six-month The amounts used and reversed during the period mainly relate to (i) fees payments in connection with the Montvale, New Jersey facility discontinuation, for $0.3 million, (ii) the settlement of employee litigation for $0.3 million and (iii) the termination of a commercial litigation (for $2.1 million).

Commitments

Commitments	6 Months Ended
	Jun. 30, 2020
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Commitments	Note 16. Commitments As of June 30, 2020 Total Less than 1 1 - 3 years 3 - 5 years More than 5 $ in thousands Lease agreement 115,283 7,215 22,688 21,235 64,145 License agreements 16,465 1,283 2,534 2,534 10,114 Manufacturing agreements 3,914 3,914 — — — Clinical & R&D agreements 1,446 908 538 — — Construction agreements 22,295 22,295 — Other agreements 34,301 28,462 5,839 — — Total contractual obligations 193,703 64,077 31,598 23,769 74,259 Obligations under the terms of lease agreements We have entered into various lease agreements including facility leases agreements for our sites in Paris, France, and in the United States in New York City (New York), Raleigh (North Carolina) and Roseville (Minnesota) for a defined term, as well as finance leases and sales and leaseback for equipment. We also have entered into a significant equipment leasing agreement at our Raleigh manufacturing facility over the period. Obligations under the terms of license agreements We have entered into various license agreements with third parties that subject us to certain fixed license fees, as well as fees based on future events, such as research and sales milestones. We also have collaboration agreements whereby we are obligated to pay royalties and milestone payments based on future events that are uncertain and therefore they are not included in the table above. Obligations under the terms of manufacturing agreements We have manufacturing agreements whereby we are obligated to pay for services rendered in the next 12 months regarding our products UCART123, UCARTCS1 and UCART22. Obligations under the terms of Clinical & Research agreements We have entered into clinical and research agreements where we are obligated to pay for services to be provided regarding our research collaboration agreements, clinical trials and translational research projects. Obligations under the terms of Construction agreements We have entered into a construction agreement regarding our manufacturing facility based in Raleigh, North Carolina, where we committed to pay for construction work. Obligations under the terms of other agreements Calyxt has entered into seed and grain production agreements (Forward Purchase Contracts) with seed producers and growers. The seed contracts often require Calyxt to pay prices for the seed produced commodity futures market prices plus a premium. The grower contracts are also linked to a commodity futures market pricesp plus a premium. The grower has the option to fix their price with Calyxt throughout the term of the agreement. The grower contracts allow for delivery of grain to Calyxt at harvest if so specified when the agreement is executed, otherwise delivery occurs on a date that Calyxt elects through August 31 of the following year. In all periods presented, we considered Forward Purchase Contracts as normal purchases and not derivatives. Any mark-to-market

Subsequent events

Subsequent events	6 Months Ended
	Jun. 30, 2020
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Subsequent events	Note 17 Subsequent events - On July 9 and July 15, 2020, Cellectis obtained a €18.5 million (or $21 million) loan from a bank syndicate formed with HSBC, Société Générale, Banque Palatine and Bpifrance in the form of a state-guaranteed loan (Prêt Garanti par l’Etat) (the “PGE“). Initiated by the French Government to support companies during the COVID-19 - During the third quarter of 2020, Calyxt determined to refocus its commercial efforts with respect to its soybean product on the sale of seed for its customers’ own soybean processing businesses. Calyxt’s broader business model comprises three go-to-market • TALEN ® ® • Trait and Product Licensing Arrangements: through licensing agreements with downstream partners with respect to Calyxt-developed traits or products for negotiated upfront and milestone payments and potential royalties upon commercial sale of products. • Seed Sale Arrangements: Through purchase agreements for the direct sale of seed with such sales expected to generate revenue for Calyxt. This streamlined business model with differentiated go-to-market go-to-market

Accounting principles (Policies

Accounting principles (Policies)	6 Months Ended
	Jun. 30, 2020
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Basis for preparation	2.1 Basis for preparation The Interim Consolidated Financial Statements of Cellectis as of June 30, 2020 and for the three-month and six-month The Interim Consolidated Financial Statements are presented in U.S. dollars. See Note 2.2. The Interim Consolidated Financial Statements as of June 30, 2020 and for the three-month and six-month The Interim Consolidated Financial Statements as of June 30, 2020 and for the three-month and six-month IFRS include International Financial Reporting Standards (“IFRS”), International Accounting Standards (“the IAS”), as well as the interpretations issued by the Standards Interpretation Committee (“the SIC”), and the International Financial Reporting Interpretations Committee (“IFRIC”). Application of new or amended accounting standards or new amendments The following pronouncements and related amendments have been adopted by us from January 1, 2020 but had no significant impact on the Interim Consolidated Financial Statements: • Amendments to References to the Conceptual Framework in IFRS Standards (Effective for the accounting periods as of January 1, 2020) • Amendment to IFRS 3 “Business Combinations” (Effective for the accounting periods as of January 1, 2020 and not yet adopted by the European Union) • Amendments to IAS 1 “Presentation of financial statements” and IAS 8 “Accounting policies, changes in accounting estimates and errors” (Effective for the accounting periods as of January 1, 2020) • Amendments to IFRS 9 “Financial instruments”, IAS 39 “Financial instruments: Recognition and Measurement” and IFRS 7 “Financial instruments: Disclosures” (Effective for the accounting periods as of January 1, 2020)—Interest Rate Benchmark Reform Accounting standards, interpretations and amendments issued but not yet effective The following pronouncements and related amendments are applicable for accounting periods beginning after January 1, 2021. We do not anticipate that the adoption of these pronouncements and amendments will have a material impact on our results of operations, financial position or cash flows: • IFRS 17 “Insurance Contracts” (Effective for accounting periods beginning after January 1, 2021 and not yet adopted by the European Union) • On May 28, 2020, the IASB issued “Covid-19-Related Covid-19
Currency of the financial statements	2.2 Currency of the financial statements The Interim Consolidated Financial Statements are presented in U.S. dollars, which differs from the functional currency of Cellectis, which is the euro. We believe that this presentation enhances the comparability with peers, which primarily present their financial statements in U.S. dollars. All financial information (unless indicated otherwise) is presented in thousands of U.S. dollars. The statements of financial position of consolidated entities having a functional currency different from the U.S. dollar are translated into U.S. dollars at the closing exchange rate (spot exchange rate at the statement of financial position date) and the statements of operations, statements of comprehensive income (loss) and statements of cash flows of such consolidated entities are translated at the average period to date exchange rate. The resulting translation adjustments are included in equity under the caption “Accumulated other comprehensive income (loss)” in the Statements of Changes in Shareholders’ Equity.
Consolidated entities and non-controlling interests	2.3 Consolidated entities and non-controlling Accounting policy We control all the legal entities included in the consolidation. An investor controls an investee when the investor is exposed to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Control requires power, exposure to variability of returns and a linkage between the two. To have power, the investor needs to have existing rights that give it the current ability to direct the relevant activities that significantly affect the investee’s returns. In order to ascertain control, potential voting rights which are substantial are taken into consideration. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. All intra-Group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full in the consolidation. Consolidated entities For the six-month As of June 30, 2020, Cellectis S.A. owns 100% of Cellectis, Inc., which owns 100% of Cellectis Biologics, Inc., and approximately 68.7% of Calyxt’s outstanding shares of common stock. Calyxt’s shares of common stock are traded on NASDAQ under the symbol “CLXT”. Non-controlling Non-controlling non-controlling follow-on
Reportable segments	3.3 Reportable segments Accounting policies Reportable segments are identified as components of the Group that have discrete financial information available for evaluation by the Chief Operating Decision Maker (“CODM”), for purposes of performance assessment and resource allocation. For the six-month • The Chairman and Chief Executive Officer; • The Executive Vice President Technical Operation (until August 6, 2020); • The Executive Vice President Strategic Initiatives; • The Executive Vice President Global Quality; • The Chief Scientific Officer; • The Chief Financial Officer; • The General Counsel; • The Vice President Corporate Development; • The Chief Regulatory & Compliance Officer; and • The Chief Medical Officer (from April 13, 2020). The Senior Vice President Europe Technical Operations and the Senior Vice President of US Manufacturing will join the CODM beginning August 6, 2020. We view our operations and manage our business in two operating and reportable segments that are engaged in the following activities: • Therapeutics: This segment is focused on the development (i) of products in the field of immuno-oncology and (ii) of novel therapies outside immuno-oncology to treat other human diseases. This approach is based on our gene editing and Chimeric Antigen Receptors (“CARs”) technologies. All these activities are supported by Cellectis S.A., Cellectis, Inc. and Cellectis Biologics, Inc. The operations of Cellectis S.A., the parent company, are presented entirely in the Therapeutics segment which also comprises research and development, management and support functions. • Plants: This segment is focused on delivering plant-based innovations and solutions with substantial disruption potential across multiple industries. It corresponds to the activity of our U.S.-based majority-owned subsidiary, Calyxt, Inc., which is currently based in Roseville, Minnesota. There are inter-segment transactions between the two reportable segments, including allocation of corporate general and administrative expenses by Cellectis S.A. and allocation of research and development expenses to the reportable segments. The intersegments revenues represent the transactions between segments. Amounts due to Cellectis S.A. pursuant to inter segment transactions bear interest at a rate of the 12-month With respect to corporate general and administrative expenses, Cellectis S.A. has provided Calyxt, Inc. with general sales and administrative functions, accounting and finance functions, investor relations, intellectual property, legal advice, human resources, communication and information technology under a Management Services Agreement. Effective with the end of the third quarter of 2019, Calyxt has internalized nearly all of the services previously provided by Cellectis under this agreement. Under the Management Services Agreement, Cellectis S.A. charges Calyxt, Inc. in euros at cost plus a mark-up Intra-segment transactions are eliminated within a segment’s results and intersegment transactions are eliminated in consolidation as well as in key performance indicators by reportable segment. Information related to each reportable segment is set out below. Segment revenues and other income, Research and development expenses, Selling, general and administrative expenses, and Cost of revenue and other operating income and expenses, and Adjusted net income (loss) attributable to shareholders of Cellectis (which does not include non-cash Adjusted Net Income (Loss) attributable to shareholders of Cellectis S.A. is not a measure calculated in accordance with IFRS. Because Adjusted Net Income (Loss) attributable to shareholders of Cellectis excludes Non-cash non-cash The net income (loss) includes the impact of the operations between segments while the intra-segment operations are eliminated.
Right-of-use assets	Accounting policy Lease contracts recognition Lease contracts, as defined by IFRS 16 “Leases”, are recorded in the statement of consolidated financial position, which leads to the recognition of: • an asset representing a right of use of the asset leased during the lease term of the contract “right-of-use”; • a liability related to the payment obligation “lease debt”. Measurement of the right-of At the commencement date, the right-of-use • the amount of the initial measurement of the lease liability, to which is added, if applicable, any lease payments made at or before the commencement date, less any lease incentives received; • where relevant, any initial direct costs incurred by the lessee for the conclusion of the contract. These are incremental costs which would not have been incurred if the contract had not been concluded; and • estimated costs for restoration of the leased asset according to the terms of the contract. Following the initial recognition, the right-of-use Measurement of the lease liability At the commencement date, the lease liability is recognized for an amount equal to the present value of the lease payments over the lease term. Amounts involved in the measurement of the lease liability are: • fixed payments (including in-substance in-substance • variable lease payments that depend on an index or a rate, initially measured using the index or the rate in force at the lease commencement date; amounts expected to be payable by the lessee under residual value guarantees; and • payments of penalties for terminating the lease, if the lease term reflects the lessee exercising an option to terminate the lease. The lease liability is subsequently measured based on a process similar to the amortized cost method using the discount rate: • the liability is increased by the accrued interests resulting from the discounting of the lease liability, at the beginning of the lease period; and • payments made are deducted. The interest cost for the period as well as variable payments, not taken into account in the initial measurement of the lease liability and incurred over the relevant period are recognized as costs. In addition, the lease liability may be remeasured in the following situations: • the occurrence of a change in the lease term or a modification related to the assessment of the reasonably certain nature (or not) of the exercise of an option, • a remeasurement linked to residual value guarantees, • the occurrence of an adjustment to the rates and indices according to which the rents are calculated when rent adjustments occur. Main contracts applicable Based on its analysis, the Group has identified lease contracts according to the standard concerning office buildings, laboratories, production facilities and storage facilities. For purposes of IFRS 16, the lease term reflects the Group’s reasonable expectation of the period during which the underlying asset will be used. The discount rate used to calculate the lease debt is determined, for each portfolio of assets, according to the incremental borrowing rate at the contract date. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use The rental charges relating to short terms and low value lease remains classified as leases expenses in operating expenses.

Information concerning the Gr_2

Information concerning the Group's Consolidated Operations (Tables)	6 Months Ended
	Jun. 30, 2020
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Revenues By Country of Origin and Other Income	Revenues by country of origin and other income For the six-month period ended June 30, 2019 2020 $ in thousands From France 1,623 48,323 From USA (1) 566 4,670 Revenues 2,188 52,993 Research tax credit 4,172 3,573 Subsidies and other — (79 ) Other income 4,172 3,494 Total revenues and other income 6,360 56,487 (1) Revenues from USA concern Calyxt only. For the three-month period ended June 30, 2019 2020 $ in thousands From France 745 607 From USA (1) 407 2,293 Revenues 1,152 2,900 Research tax credit 1,805 1,725 Subsidies and other (25 ) (10 ) Other income 1,780 1,716 Total revenues and other income 2,932 4,616 (1) Revenues from USA concern Calyxt only.
Revenues by Nature	Revenues by nature For the six-month period ended June 30, 2019 2020 $ in thousands Recognition of previously deferred upfront payments — 19,535 Other revenues 724 27,536 Collaboration agreements 724 47,071 Licenses 872 1,233 Products & services 592 4,689 Total revenues 2,188 52,993 For the three-month period ended June 30, 2019 2020 $ in thousands Recognition of previously deferred upfront payments — — Other revenues 298 110 Collaboration agreements 298 110 Licenses 431 466 Products & services 423 2,324 Total revenues 1,152 2,900
Details of Operating Expenses by Nature	For the six-month period ended June 30, 2019 2020 Cost of goods sold (337 ) (9,204 ) Royalty expenses (1,066 ) (1,223 ) Cost of revenue (1,403 ) (10,428 ) For the six-month period ended June 30, Research and development expenses 2019 2020 Wages and salaries (9,566 ) (13,276 ) Social charges on stock option grants (1,333 ) — Non-cash (4,151 ) (5,014 ) Personnel expenses (15,049 ) (18,290 ) Purchases and external expenses (21,586 ) (21,743 ) Other (3,353 ) (3,555 ) Total research and development expenses (39,987 ) (43,587 ) For the six-month Selling, general and administrative expenses 2019 2020 Wages and salaries (6,961 ) (7,890 ) Social charges on stock option grants (490 ) — Non-cash (7,660 ) (4,413 ) Personnel expenses (15,111 ) (12,302 ) Purchases and external expenses (6,554 ) (6,980 ) Other (1,644 ) (1,931 ) Total selling, general and administrative expenses (23,309 ) (21,213 ) For the six-month Personnel expenses 2019 2020 Wages and salaries (16,527 ) (21,165 ) Social charges on stock option grants (1,823 ) — Non-cash (11,810 ) (9,427 ) Total personnel expenses (30,160 ) (30,592 ) For the three-month period ended June 30, 2019 2020 Cost of goods sold (302 ) (5,320 ) Royalty expenses (513 ) (507 ) Cost of revenue (815 ) (5,827 ) For the three-month period ended June 30, Research and development expenses 2019 2020 Wages and salaries (4,986 ) (6,790 ) Social charges on stock option grants (1,326 ) — Non-cash (2,992 ) (2,410 ) Personnel expenses (9,304 ) (9,200 ) Purchases and external expenses (13,967 ) (11,775 ) Other (2,150 ) (1,887 ) Total research and development expenses (25,421 ) (22,862 ) For the three-month period ended June 30, Selling, general and administrative expenses 2019 2020 Wages and salaries (3,825 ) (3,105 ) Social charges on stock option grants (468 ) — Non-cash (3,717 ) (2,240 ) Personnel expenses (8,010 ) (5,345 ) Purchases and external expenses (3,046 ) (2,653 ) Other (762 ) (1,072 ) Total selling, general and administrative expenses (11,818 ) (9,070 ) For the three-month period ended June 30, Personnel expenses 2019 2020 Wages and salaries (8,811 ) (9,895 ) Social charges on stock option grants (1,794 ) — Non-cash (6,710 ) (4,651 ) Total personnel expenses (17,314 ) (14,546 )
Summary of Key Performance Indicators by Reportable Segments	Details of key performance indicators by reportable segment for the six-month For the six-month For the six-month $ in thousands Plants Therapeutics Total Plants Therapeutics Total External revenues 566 1,623 2,188 4,670 48,323 52,993 External other income 125 4,047 4,172 — 3,494 3,494 External revenues and other income 691 5,669 6,360 4,670 51,817 56,487 Cost of revenue (337 ) (1,066 ) (1,403 ) (9,219 ) (1,207 ) (10,428 ) Research and development expenses (5,300 ) (34,688 ) (39,987 ) (5,388 ) (38,199 ) (43,587 ) Selling, general and administrative expenses (12,542 ) (10,767 ) (23,309 ) (11,774 ) (9,439 ) (21,213 ) Other operating income and expenses 20 9 29 (44 ) 131 86 Total operating expenses (18,158 ) (46,511 ) (64,670 ) (26,426 ) (48,715 ) (75,142 ) Operating income (loss) before tax (17,468 ) (40,842 ) (58,310 ) (21,756 ) 3,102 (18,655 ) Financial gain (loss) 347 3,502 3,849 (148 ) (487 ) (635 ) Net income (loss) (17,121 ) (37,340 ) (54,461 ) (21,904 ) 2,615 (19,290 ) Non controlling interests 5,670 — 5,670 7,069 — 7,069 Net income (loss) attributable to shareholders of Cellectis (11,451 ) (37,340 ) (48,791 ) (14,835 ) 2,615 (12,221 ) R&D non-cash 592 3,294 3,886 573 4,177 4,750 SG&A non-cash 3,215 3,008 6,223 1,879 1,667 3,546 Adjustment of share-based compensation attributable to shareholders of Cellectis 3,808 6,302 10,109 2,452 5,844 8,296 Adjusted net income (loss) attributable to shareholders of Cellectis (7,643 ) (31,039 ) (38,682 ) (12,383 ) 8,459 (3,924 ) Depreciation and amortization (758 ) (2,457 ) (3,215 ) (980 ) (3,212 ) (4,192 ) Additions to tangible and intangible assets 1,461 3,456 4,917 355 29,832 30,187 Details of key performance indicators by reportable segment for the three-month periods ended June 30, For the three-month period ended For the three-month period ended $ in thousands Plants Therapeutics Total Plants Therapeutics Total External revenues 407 745 1,152 2,293 607 2,900 External other income 62 1,717 1,780 — 1,716 1,716 External revenues and other income 469 2,462 2,932 2,293 2,323 4,616 Cost of revenue (302 ) (513 ) (815 ) (5,339 ) (487 ) (5,827 ) Research and development expenses (3,269 ) (22,151 ) (25,421 ) (2,754 ) (20,107 ) (22,862 ) Selling, general and administrative expenses (6,480 ) (5,338 ) (11,818 ) (5,311 ) (3,759 ) (9,070 ) Other operating income and expenses 16 (20 ) (3 ) (24 ) 135 111 Total operating expenses (10,035 ) (28,022 ) (38,057 ) (13,429 ) (24,218 ) (37,647 ) Operating income (loss) before tax (9,566 ) (25,560 ) (35,126 ) (11,136 ) (21,895 ) (33,031 ) Financial gain (loss) 133 (1,645 ) (1,512 ) 185 (3,006 ) (2,821 ) Net income (loss) (9,432 ) (27,205 ) (36,637 ) (10,951 ) (24,901 ) (35,852 ) Non controlling interests 3,190 — 3,190 3,589 — 3,589 Net income (loss) attributable to shareholders of Cellectis (6,242 ) (27,205 ) (33,447 ) (7,362 ) (24,901 ) (32,263 ) R&D non-cash 10 2,934 2,945 (21 ) 1,749 1,728 SG&A non-cash 1,657 1,309 2,966 1,132 580 1,712 Adjustment of share-based compensation attributable to shareholders of Cellectis 1,667 4,243 5,910 1,112 2,329 3,441 Adjusted net income (loss) attributable to shareholders of Cellectis (4,575 ) (22,962 ) (27,537 ) (6,250 ) (22,572 ) (28,823 ) Depreciation and amortization (386 ) (1,300 ) (1,687 ) (490 ) (1,657 ) (2,147 ) Additions to tangible and intangible assets 822 2,116 2,938 207 16,003 16,210

Right-of-use assets (Tables)

Right-of-use assets (Tables)	6 Months Ended
	Jun. 30, 2020
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Disclosure Of Detailed Information About Breakdown Of Right Of Use Assets Explanatory	The breakdown of right-of-use Building lease Office and Total $ in thousands Net book value as of January 1, 2020 43,112 2,500 45,612 Additions 18,806 2,141 20,947 Depreciation expense (2,251 ) (647 ) (2,899 ) Translation adjustments (8 ) 16 9 Net book value as of June 30, 2020 59,659 4,010 63,669 Gross value at end of period 65,984 5,316 71,300 Accumulated depreciation at end of period (6,325 ) (1,306 ) (7,631 )

Property, plant and equipment (

Property, plant and equipment (Tables)	6 Months Ended
	Jun. 30, 2020
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Details of Property, Plant and Equipment	Lands and Technical Fixtures, Assets Total $ in thousands Net book value as of January 1, 2019 3,229 2,084 2,172 1,247 8,732 Additions to tangible assets 334 195 269 4,079 4,877 Disposal of tangible assets — (10 ) — (346 ) (356 ) Reclassification 7 1 22 (30 ) — Depreciation expense (61 ) (552 ) (314 ) — (927 ) Translation adjustments (13 ) (5 ) (4 ) 15 (7 ) Net book value as of June 30, 2019 3,496 1,713 2,145 4,965 12,320 Gross value at end of period 7,912 11,927 3,499 5,762 29,100 Accumulated depreciation and impairment at end of period (4,416 ) (10,214 ) (1,353 ) (798 ) (16,781 ) Net book value as of January 1, 2020 3,330 3,160 2,435 14,787 23,712 Additions to tangible assets 487 271 294 29,103 30,156 Disposal of tangible assets — (9 ) — — (9 ) Reclassification 674 164 186 (1,025 ) (1 ) Depreciation expense (166 ) (633 ) (415 ) — (1,214 ) Translation adjustments 8 — — — 8 Net book value as of June 30, 2020 4,332 2,955 2,500 42,866 52,653 Gross value at end of period 8,994 14,364 4,628 42,866 70,851 Accumulated depreciation and impairment at end of period (4,661 ) (11,409 ) (2,128 ) — (18,198 )

Trade receivables and other c_2

Trade receivables and other current assets (Tables)	6 Months Ended
	Jun. 30, 2020
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Disclosure of Trade Receivables	7.1 Trade receivables As of December 31, As of June 30, 2019 2020 $ in thousands Trade receivables 3,513 5,026 Valuation allowance (554 ) (1,050 ) Total net value of trade receivables 2,959 3,976
Disclosure of Subsidies Receivables	7.2 Subsidies receivables As of December 31, As of June 30, 2019 2020 $ in thousands Research tax credit 9,140 5,367 Total subsidies receivables 9,140 5,367
Disclosure of Other Current Assets	7.3 Other current assets As of December 31, As of June 30, 2019 2020 $ in thousands VAT receivables 3,044 3,205 Prepaid expenses and other prepayments 11,829 11,703 Tax and social receivables 150 277 Deferred expenses and other current assets 594 6,601 Total other current assets 15,617 21,786

Current financial assets and _2

Current financial assets and Cash and cash equivalents (Tables)	6 Months Ended
	Jun. 30, 2020
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Summary of Current Financial Assets and Cash and Cash Equivalents	As of December 31, 2019 Carrying Unrealized Estimated $ in thousands Current financial assets 20,385 — 20,385 Cash and cash equivalents 340,522 — 340,522 Current financial assets and cash and cash equivalents 360,907 — 360,907 As of June 30, 2020 Carrying Unrealized Estimated $ in thousands Current financial assets 50,378 — 50,378 Cash and cash equivalents 260,710 — 260,710 Current financial assets and cash and cash equivalents 311,088 — 311,088
Details of Cash and Cash Equivalents	As of December 31, As of June 30, 2019 2020 $ in thousands Cash and bank accounts 270,630 189,829 Money market funds 13,722 13,770 Fixed bank deposits 56,170 57,110 Total cash and cash equivalents 340,522 260,710

Financial liabilities (Tables)

Financial liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
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Detail of financial liabilities	Detail of financial liabilities As of December 31, As of June 30, 2019 2020 $ in thousands Lease debts 46,540 64,864 Other — 6,640 Total non-current 46,540 71,504 Lease debts 1,067 3,777 Total current financial liabilities 1,067 3,777 Trade payables 29,264 32,674 Other current liabilities 8,497 14,499 Total Financial liabilities 85,368 122,454
Due dates of the financial liabilities	Due dates of the financial liabilities Balance as of June 30, 2020 Book value Less than One to Five More than $ in thousands Lease debts 68,641 3,777 19,422 45,442 Trade payables 32,674 32,674 — — Other non-current 6,640 — 4,140 2,500 Other current liabilities 14,499 14,499 — — Total financial liabilities 122,454 50,950 23,562 47,942

Other current liabilities (Tabl

Other current liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
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Summary of Other Current Liabilities	As of December 31, As of June 30, 2019 2020 $ in thousands VAT Payables 130 142 Accruals for personnel related expenses 7,295 8,236 Other 1,073 6,122 Total 8,497 14,499

Deferred revenues and contrac_2

Deferred revenues and contract liabilities (Tables)	6 Months Ended
	Jun. 30, 2020
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Details of Deferred Revenues and Contract Liabilities	As of December 31, 2019 As of June 30, 2020 $ in thousands Deferred revenues and contract liabilities 20,033 484 Others — (1 ) Total Deferred revenue and contract liabilities 20,033 483

Share capital and premium rel_2

Share capital and premium related to the share capitals (Tables)	6 Months Ended
	Jun. 30, 2020
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Schedule of Classes of Share Capital	Nature of the Transactions Share Share Number of Nominal $ in thousands in $ Balance as of January 1, 2019 2,765 828,525 42,430,069 0.05 Capital Increase 1 — 15,600 — Exercise of share warrants, employee warrants and stock options — — — — Non-cash — 6,302 — — Balance as of June 30, 2019 2,766 834,830 42,445,669 0.05 Balance as of January 1, 2020 2,767 843,478 42,465,669 0.05 Exercise of share warrants, employee warrants and stock options 1 — 20,464 — Non-cash — 5,844 — — Other movements — — — — Balance as of June 30, 2020 2,768 849,322 42,486,133 0.05

Non-cash share-based compensa_2

Non-cash share-based compensation (Tables)	6 Months Ended
	Jun. 30, 2020
Warrants [member]
Statement [Line Items]
Summary of Information on Stock Option Activity	Information on warrants activity follows: Warrants Weighted- Warrants Weighted- Remaining Balance as of December 31, 2018 687,252 27.74 € 918,927 26.74 € 7.2y Granted — — — — Exercised — — — — Forfeited or Expired — — — — Balance as of December 31, 2019 852,260 35.35 € 918,927 35.12 € 6.9y Granted — — — — Exercised — — (19,702 ) 8.28 € Forfeited or Expired — — — — Balance as of June 30, 2020 832,558 27.38 € 899,225 27.15 € 5.8y
S A free shares [member]
Statement [Line Items]
Summary of Number of Shares Outstanding and Weighted Average Grant Date Fair Value	Information on free shares activity follows: Number of Free shares Weighted-Average Grant Unvested balance at December 31, 2018 71,600 27.37 € Granted 57,000 13.04 € Vested (35,600 ) 25.74 € Cancelled (26,000 ) 21.65 € Unvested balance at December 31, 2019 67,000 13.98 € Granted 43,000 12.11 € Vested — — Cancelled (16,500 ) 14.16 € Unvested balance at June 30, 2020 93,500 13.09 €
Stock options [member]
Statement [Line Items]
Summary of Information on Stock Option Activity	Information on stock option activity follows: Options Weighted- Options Weighted- Remaining Balance as of December 31, 2018 5,644,044 27.47 € 8,978,106 25.36 € 7.3y Granted — — 1,650,800 17.90 € Exercised — — — — Forfeited or Expired — — (956,524 ) 24.01 € Balance as of December 31, 2019 6,922,172 26.30 € 9,672,382 24.22 € 6.8y Granted — — 177,000 9.00 € Exercised — — — — Forfeited or Expired — — (204,642 ) 22.65 € Balance as of June 30, 2020 7,798,543 25.44 € 9,644,740 23.97 € 6.3y
Summary of assumptions Vesting Details	The weighted-average fair values of stock options granted and the assumptions used for the Black-Scholes option pricing model were as follows: 2018 2019 2020 Weighted-Average fair values of stock options granted 8.84€ 10.19€ 5.59€ Assumptions: Risk-free interest rate 0.13% - 0.21% -0.38% - 0.09% 0.00% Share entitlement per options 1 1 1 Exercise price 18.37€ - 24.80€ 11.06€ - 18.25€ 8.27€ - 15.84€ Grant date share fair value 16€ - 17.78€ 11.32€ - 17.80€ 9.14€ - 14.76€ Expected volatility 63.3% - 63.4% 60.0% - 66.6% 61.3% - 62.8% Expected term (in years) 6.25 5.78 - 6.25 6.15 Vesting conditions Service Service Service Vesting period Graded Graded Graded
Stock options [member] | Calyxt Inc. [member]
Statement [Line Items]
Summary of Information on Stock Option Activity	Information on stock option activity follows: Options Weighted- Options Weighted- Balance as of December 31, 2018 1,278,038 $ 7.45 3,201,887 $ 10.67 Granted — — 1,590,000 $ 13.80 Exercised — — (95,327 ) $ 3.61 Forfeited or Expired — — (227,696 ) $ 14.68 Other activity 12,495 $ 13.29 Balance as of December 31, 2019 1,789,567 $ 8.73 4,481,359 $ 11.73 Granted — — 60,000 $ 7.30 Exercised — — — — Forfeited or Expired — — (357,531 ) $ 15.03 Balance as of June 30, 2020 2,028,498 $ 9.33 4,183,828 $ 11.39
Summary of assumptions Vesting Details	The estimated fair values of stock options granted and the assumptions used for the Black-Scholes option pricing model were as follows: 2019 2020 Weighted-Average fair values of stock options granted $10.61 $5.19 Assumptions: Risk-free interest rate 1,9% - 2.5% 1.7% Share entitlement per options 1 1 Exercise price $4.05 - $15.39 $7.30 Grant date share fair value $4.05 - $15.39 $7.30 Expected volatility 77,9% - 78.9% 77.4% Expected term (in years) 6.8 - 10.0 6.9 Vesting conditions Service Service Vesting period Graded Graded
Restricted Stock Unit [Member] | Calyxt Inc. [member]
Statement [Line Items]
Summary of Information on Stock Option Activity	Information on restricted stock unit activity follows: Number of Restricted Weighted-Average Unvested balance at December 31, 2018 1,051,414 $ 14.11 Granted 100,000 $ 12.48 Vested (324,043 ) $ 9.69 Cancelled (13,845 ) $ 12.72 Unvested balance at December 31, 2019 813,526 $ 10.31 Granted — — Vested (117,389 ) $ 9.97 Cancelled (51,479 ) $ 10.59 Unvested balance at June 30, 2020 644,658 $ 10.35
Performance Stock Unit [Member] | Calyxt Inc. [member]
Statement [Line Items]
Summary of Information on Stock Option Activity	Information on performance stock unit activity follows: Number of Stock Units Outstanding Weighted- Date Fair Value Unvested balance at December 31, 2019 311,667 $ 7.06 Granted — $ — Vested — $ — Cancelled — $ — Unvested balance at June 30, 2020 311,667 $ 7.06
Summary of assumptions Detail Of Stock Unit Activity Performance Stock	The fair value of the performance stock units and the assumptions used for the Monte Carlo simulation were as follows: Date of grant 06/28/2019 Estimated fair values of performance stock units granted $ 7.06 Assumptions: Risk-free interest rate 1.71 % Expected volatility 75.0 % Expected term (in years) 3.0 years

Earnings per share (Tables)

Earnings per share (Tables)	6 Months Ended
	Jun. 30, 2020
Text block1 [abstract]
Earnings per share	For the six-month period ended June 30, 2019 2020 Net income (loss) attributable to shareholders of Cellectis ($ in thousands) (48,791 ) (12,221 ) Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share 42,435,269 42,469,080 Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis Basic net income (loss) attributable to shareholders of Cellectis per share ( $ /share) (1.15 ) (0.29 ) Diluted net income (loss) attributable to shareholders of Cellectis per share ( $ /share) (1.15 ) (0.29 ) For the three-month period ended June 30, 2019 2020 Net income (loss) attributable to shareholders of Cellectis ($ in thousands) (33,447 ) (32,263 ) Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share 42,440,469 42,472,490 Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis per share ($ / share) Basic net income (loss) per share ($ /share) (0.79 ) (0.76 ) Diluted net income (loss) per share ($ /share) (0.79 ) (0.76 )

Provisions (Tables)

Provisions (Tables)	6 Months Ended
	Jun. 30, 2020
Text block1 [abstract]
Schedule of Provisions	12/31/2019 Additions Amounts Reversals OCI 6/30/2020 Pension 2,855 200 — — 26 3,080 Loss on contract 271 — (271 ) — — — Employee litigation and severance 639 268 (298 ) — (3 ) 607 Commercial litigation 2,833 267 (1,100 ) (951 ) (37 ) 1,012 Total 6,598 735 (1,669 ) (951 ) (14 ) 4,699 Non-current 2,855 200 — — 26 3,080 Current provisions 3,743 535 (1,669 ) (951 ) (40 ) 1,619

Commitments (Tables)

Commitments (Tables)	6 Months Ended
	Jun. 30, 2020
Text block1 [abstract]
Schedule of commitments	As of June 30, 2020 Total Less than 1 1 - 3 years 3 - 5 years More than 5 $ in thousands Lease agreement 115,283 7,215 22,688 21,235 64,145 License agreements 16,465 1,283 2,534 2,534 10,114 Manufacturing agreements 3,914 3,914 — — — Clinical & R&D agreements 1,446 908 538 — — Construction agreements 22,295 22,295 — Other agreements 34,301 28,462 5,839 — — Total contractual obligations 193,703 64,077 31,598 23,769 74,259

Accounting Principles - Additio

Accounting Principles - Additional Information (Detail)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Cellectis, Inc. [member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary	100.00%
Calyxt Inc [member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary	68.70%
Non-controlling shareholders interest	31.30%	31.10%
Cellectis Biologics [Member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary	100.00%

Information Concerning the Gr_3

Information Concerning the Group's Consolidated Operations - Revenues by Country of Origin and Other Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disclosure of revenue [line items]
Revenues	$ 2,900	$ 1,152	$ 52,993	$ 2,188
Research tax credit	1,725	1,805	3,573	4,172
Subsidies and other	(10)	(25)	(79)
Other income	1,716	1,780	3,494	4,172
Total revenues and other income	4,616	2,932	56,487	6,360
France [member]
Disclosure of revenue [line items]
Revenues	607	745	48,323	1,623
United States [member]
Disclosure of revenue [line items]
Revenues	$ 2,293	$ 407	$ 4,670	$ 566

Information Concerning the Gr_4

Information Concerning the Group's Consolidated Operations - Revenues by Nature (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disclosure of revenue [line items]
Recognition of previously deferred upfront payments			$ 19,535
Other revenues	110	298	27,536	724
Collaboration agreements	110	298	47,071	724
Licenses	466	431	1,233	872
Products & services	2,324	423	4,689	592
Total revenues	$ 2,900	$ 1,152	$ 52,993	$ 2,188

Information Concerning the Gr_5

Information Concerning the Group's Consolidated Operations - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Consolidated operations [line items]
Upfronts revenue				$ 19,535
ALLO715 [Member]
Consolidated operations [line items]
Revenue from performance obligation	$ 27,600
Calyxt [Member] | High Oleic Soyabean Meal [Member]
Consolidated operations [line items]
Revenue from sale of food				4,700
Calyxt [Member] | High Oleic Soyabean Oil [Member]
Consolidated operations [line items]
Revenue from sale of food				$ 4,700

Information Concerning the Gr_6

Information Concerning the Group's Consolidated Operations - Details of Operating Expenses by Nature (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Expense by nature [line Items]
Cost of goods sold	$ (5,320)	$ (302)	$ (9,204)	$ (337)
Royalty expenses	(507)	(513)	(1,223)	(1,066)
Cost of revenue	(5,827)	(815)	(10,428)	(1,403)
Total research and development expenses	(22,862)	(25,421)	(43,587)	(39,987)
Total selling, general and administrative expenses	(9,070)	(11,818)	(21,213)	(23,309)
Research and Development Expenses [member]
Expense by nature [line Items]
Wages and salaries	(6,790)	(4,986)	(13,276)	(9,566)
Social charges on stock option grants		(1,326)		(1,333)
Non-cash stock based compensation expense	(2,410)	(2,992)	(5,014)	(4,151)
Personnel expenses	(9,200)	(9,304)	(18,290)	(15,049)
Purchases and external expenses	(11,775)	(13,967)	(21,743)	(21,586)
Other	(1,887)	(2,150)	(3,555)	(3,353)
Personnel Expenses [member]
Expense by nature [line Items]
Wages and salaries	(9,895)	(8,811)	(21,165)	(16,527)
Social charges on stock option grants		(1,794)		(1,823)
Non-cash stock based compensation expense	(4,651)	(6,710)	(9,427)	(11,810)
Personnel expenses	(14,546)	(17,314)	(30,592)	(30,160)
Selling, General and Administrative Expenses [member]
Expense by nature [line Items]
Wages and salaries	(3,105)	(3,825)	(7,890)	(6,961)
Social charges on stock option grants		(468)		(490)
Non-cash stock based compensation expense	(2,240)	(3,717)	(4,413)	(7,660)
Personnel expenses	(5,345)	(8,010)	(12,302)	(15,111)
Purchases and external expenses	(2,653)	(3,046)	(6,980)	(6,554)
Other	$ (1,072)	$ (762)	$ (1,931)	$ (1,644)

Information Concerning the Gr_7

Information Concerning the Group's Consolidated Operations - Summary of Key Performance Indicators by Reportable Segments (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disclosure of operating segments [line items]
External revenues	$ 2,900	$ 1,152	$ 52,993	$ 2,188
External other income	(1,716)	(1,780)	(3,494)	(4,172)
External revenues and other income	4,616	2,932	56,487	6,360
Cost of revenue	(5,827)	(815)	(10,428)	(1,403)
Research and development expenses	(22,862)	(25,421)	(43,587)	(39,987)
Selling, general and administrative expenses	(9,070)	(11,818)	(21,213)	(23,309)
Other operating income and expenses	111	(3)	86	29
Total operating expenses	(37,647)	(38,058)	(75,142)	(64,670)
Operating income (loss) before tax	(33,031)	(35,126)	(18,655)	(58,310)
Financial gain (loss)	(2,821)	(1,512)	(635)	3,849
Net income (loss)	(35,852)	(36,637)	(19,290)	(54,461)
Non controlling interests	(3,589)	(3,190)	(7,069)	(5,670)
Net income (loss) attributable to shareholders of Cellectis	(32,263)	(33,447)	(12,221)	(48,791)
Adjustment of share-based compensation attributable to shareholders of Cellectis	3,441	5,910	8,296	10,109
Adjusted net income (loss) attributable to shareholders of Cellectis	(28,823)	(27,537)	(3,924)	(38,682)
Depreciation and amortization	(2,147)	(1,687)	(4,192)	(3,215)
Additions to tangible and intangible assets	16,210	2,938	30,187	4,917
Research and Development [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	1,728	2,945	4,750	3,886
Selling, General and Administration [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	1,712	2,966	3,546	6,223
Plants [member]
Disclosure of operating segments [line items]
External revenues and other income	2,293	469	4,670	691
Cost of revenue	(5,339)	(302)	(9,219)	(337)
Research and development expenses	(2,754)	(3,269)	(5,388)	(5,300)
Selling, general and administrative expenses	(5,311)	(6,480)	(11,774)	(12,542)
Other operating income and expenses	(24)	16	(44)	20
Total operating expenses	(13,429)	(10,035)	(26,426)	(18,158)
Operating income (loss) before tax	(11,136)	(9,566)	(21,756)	(17,468)
Financial gain (loss)	185	133	(148)	347
Net income (loss)	(10,951)	(9,432)	(21,904)	(17,121)
Non controlling interests	3,589	3,190	7,069	5,670
Net income (loss) attributable to shareholders of Cellectis	(7,362)	(6,242)	(14,835)	(11,451)
Adjustment of share-based compensation attributable to shareholders of Cellectis	1,112	1,667	2,452	3,808
Adjusted net income (loss) attributable to shareholders of Cellectis	(6,250)	(4,575)	(12,383)	(7,643)
Depreciation and amortization	(490)	(386)	(980)	(758)
Additions to tangible and intangible assets	207	822	355	1,461
Plants [member] | Research and Development [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	(21)	10	573	592
Plants [member] | Selling, General and Administration [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	1,132	1,657	1,879	3,215
Therapeutics [member]
Disclosure of operating segments [line items]
External revenues and other income	2,323	2,462	51,817	5,669
Cost of revenue	(487)	(513)	(1,207)	(1,066)
Research and development expenses	(20,107)	(22,151)	(38,199)	(34,688)
Selling, general and administrative expenses	(3,759)	(5,338)	(9,439)	(10,767)
Other operating income and expenses	135	(20)	131	9
Total operating expenses	(24,218)	(28,022)	(48,715)	(46,511)
Operating income (loss) before tax	(21,895)	(25,560)	3,102	(40,842)
Financial gain (loss)	(3,006)	(1,645)	(487)	3,502
Net income (loss)	(24,901)	(27,205)	2,615	(37,340)
Non controlling interests	0	0	0	0
Net income (loss) attributable to shareholders of Cellectis	(24,901)	(27,205)	2,615	(37,340)
Adjustment of share-based compensation attributable to shareholders of Cellectis	2,329	4,243	5,844	6,302
Adjusted net income (loss) attributable to shareholders of Cellectis	(22,572)	(22,962)	8,459	(31,039)
Depreciation and amortization	(1,657)	(1,300)	(3,212)	(2,457)
Additions to tangible and intangible assets	16,003	2,116	29,832	3,456
Therapeutics [member] | Research and Development [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	1,749	2,934	4,177	3,294
Therapeutics [member] | Selling, General and Administration [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	580	1,309	1,667	3,008
Operating Segments [member]
Disclosure of operating segments [line items]
External revenues	2,900	1,152	52,993	2,188
Operating Segments [member] | Plants [member]
Disclosure of operating segments [line items]
External revenues	2,293	407	4,670	566
Operating Segments [member] | Therapeutics [member]
Disclosure of operating segments [line items]
External revenues	607	745	48,323	1,623
Inter-segment Revenues [member]
Disclosure of operating segments [line items]
External other income	1,716	1,780	3,494	4,172
Inter-segment Revenues [member] | Plants [member]
Disclosure of operating segments [line items]
External other income	0	62	0	125
Inter-segment Revenues [member] | Therapeutics [member]
Disclosure of operating segments [line items]
External other income	$ 1,716	$ 1,717	$ 3,494	$ 4,047

Impairment Tests - Additional I

Impairment Tests - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of assets	$ 0	$ 0

Right-of-use Assets - Additiona

Right-of-use Assets - Additional Information (Detail) $ in Millions	Jun. 30, 2020USD ($)
Calyxt [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Right of use assets adjusted to net deferred losses	$ 1.8

Right-of-use Assets - Details I

Right-of-use Assets - Details Information About Breakdown Of Right Of Use Assets (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 45,612
Ending balance	63,669
Right-of-use assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	45,612
Additions	20,947
Depreciation expense	(2,899)
Translation adjustments	9
Ending balance	63,669
Gross value at end of period	71,300
Accumulated depreciation at end of period	(7,631)
Building lease [member] | Right-of-use assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	43,112
Additions	18,806
Depreciation expense	(2,251)
Translation adjustments	(8)
Ending balance	59,659
Gross value at end of period	65,984
Accumulated depreciation at end of period	(6,325)
Office and laboratory equipment [member] | Right-of-use assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	2,500
Additions	2,141
Depreciation expense	(647)
Translation adjustments	16
Ending balance	4,010
Gross value at end of period	5,316
Accumulated depreciation at end of period	$ (1,306)

Property, Plant and Equipment -

Property, Plant and Equipment - Disclosure of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 23,712	$ 8,732
Additions to tangible assets	30,156	4,877
Disposal of tangible assets	(9)	(356)
Reclassification	(1)
Depreciation expense	(1,214)	(927)
Translation adjustments	8	(7)
Ending balance	52,653	12,320
Gross value at end of period	70,851	29,100
Accumulated depreciation and impairment at end of period	(18,198)	(16,781)
Land and Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,330	3,229
Additions to tangible assets	487	334
Reclassification	674	7
Depreciation expense	(166)	(61)
Translation adjustments	8	(13)
Ending balance	4,332	3,496
Gross value at end of period	8,994	7,912
Accumulated depreciation and impairment at end of period	(4,661)	(4,416)
Technical Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,160	2,084
Additions to tangible assets	271	195
Disposal of tangible assets	(9)	(10)
Reclassification	164	1
Depreciation expense	(633)	(552)
Translation adjustments		(5)
Ending balance	2,955	1,713
Gross value at end of period	14,364	11,927
Accumulated depreciation and impairment at end of period	(11,409)	(10,214)
Fixtures, Fittings and Other Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,435	2,172
Additions to tangible assets	294	269
Reclassification	186	22
Depreciation expense	(415)	(314)
Translation adjustments		(4)
Ending balance	2,500	2,145
Gross value at end of period	4,628	3,499
Accumulated depreciation and impairment at end of period	(2,128)	(1,353)
Assets Under Construction [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	14,787	1,247
Additions to tangible assets	29,103	4,079
Disposal of tangible assets		(346)
Reclassification	(1,025)	(30)
Translation adjustments		15
Ending balance	42,866	4,965
Gross value at end of period	$ 42,866	5,762
Accumulated depreciation and impairment at end of period		$ (798)

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Assets pledged as security for financial liabilities	$ 0
Additions to tangible assets	30,156,000	$ 4,877,000
Assets Under Construction [member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions to tangible assets	29,103,000	$ 4,079,000
Assets Under Construction [member] | Paris [member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions to tangible assets	2,400,000
Assets Under Construction [member] | North Carolina [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions to tangible assets	26,600,000
Calyxt Inc and Cellectis BioResearch Inc [member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions to tangible assets	500,000
Other equipment	$ 1,200,000

Trade Receivables and Other C_3

Trade Receivables and Other Current Assets - Disclosure of Trade Receivables (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Trade and other receivables [abstract]
Trade receivables	$ 5,026	$ 3,513
Valuation allowance	(1,050)	(554)
Total net value of trade receivables	$ 3,976	$ 2,959

Trade Receivables and Other C_4

Trade Receivables and Other Current Assets - Disclosure of Subsidies Receivables (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Receivables1 [abstract]
Research tax credit	$ 5,367	$ 9,140
Total subsidies receivables	$ 5,367	$ 9,140

Trade Receivables and Other C_5

Trade Receivables and Other Current Assets - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Prepaid expenses and other current assets [line items]
Research tax credit receivables	$ 5,367	$ 9,140
France [member]
Prepaid expenses and other current assets [line items]
Research tax credit receivables	$ 3,900	$ 1,200

Trade Receivables and Other C_6

Trade Receivables and Other Current Assets - Disclosure of Other Current Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Other Current Assets [abstract]
VAT receivables	$ 3,205	$ 3,044
Prepaid expenses and other prepayments	11,703	11,829
Tax and social receivables	277	150
Deferred expenses and other current assets	6,601	594
Total other current assets	$ 21,786	$ 15,617

Current Financial Assets and _3

Current Financial Assets and Cash and Cash Equivalents - Summary of Current Financial Assets and Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	$ 50,378	$ 20,385
Cash and cash equivalents	260,710	340,522	$ 396,967	$ 451,501
Carrying Value [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	50,378	20,385
Cash and cash equivalents	260,710	340,522
Current financial assets and cash and cash equivalents	311,088	360,907
Estimated Fair Value [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	50,378	20,385
Cash and cash equivalents	260,710	340,522
Current financial assets and cash and cash equivalents	$ 311,088	$ 360,907

Current Financial Assets and _4

Current Financial Assets and Cash and Cash Equivalents - Additional Information (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Trading securities [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Nominal value amount	$ 29,900,000	$ 0
Trading securities [member] | Level 1 of fair value hierarchy [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Financial assets, at fair value	29,900,000	$ 0
Furniture and equipment sales lease back [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Restricted cash	1,000,000
Short term restricted cash	400,000
Manufacturing Facility [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Short term restricted cash	$ 20,000,000

Current Financial Assets and _5

Current Financial Assets and Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Cash and cash equivalents [abstract]
Cash and bank accounts	$ 189,829	$ 270,630
Money market funds	13,770	13,722
Fixed bank deposits	57,110	56,170
Total cash and cash equivalents	$ 260,710	$ 340,522	$ 396,967	$ 451,501

Financial Liabilities - Schedul

Financial Liabilities - Schedule of Financial Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Categories of financial liabilities [abstract]
Lease debts	$ 64,864	$ 46,540
Other	6,640	0
Total non-current financial liabilities	71,504	46,540
Lease debts	3,777	1,067
Total current financial liabilities	3,777	1,067
Trade payables	32,674	29,264
Other current liabilities	14,499	8,497
Total Financial liabilities	$ 122,454	$ 85,368

Financial Liabilities - Sched_2

Financial Liabilities - Schedule Representing Due Dates of the Financial Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Disclosure of offsetting of financial liabilities [line items]
Lease debts	$ 68,641
Trade payables	32,674	$ 29,264
Other non-current liabilities	6,640
Other current liabilities	14,499	8,497
Total Financial liabilities	122,454	$ 85,368
Less than One Year [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	3,777
Trade payables	32,674
Other current liabilities	14,499
Total Financial liabilities	50,950
One to Five Years [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	19,422
Other non-current liabilities	4,140
Total Financial liabilities	23,562
More than Five Years [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	45,442
Other non-current liabilities	2,500
Total Financial liabilities	$ 47,942

Financial Liabilities - Additio

Financial Liabilities - Additional Information (Detail) $ in Millions	Jun. 30, 2020USD ($)
Paycheck Protection Program Loan [Member]
Disclosure of offsetting of financial liabilities [line items]
Borrowings	$ 1.5

Other Current Liabilities - Sum

Other Current Liabilities - Summary of Other Current Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Miscellaneous current liabilities [abstract]
VAT Payables	$ 142	$ 130
Accruals for personnel related expenses	8,236	7,295
Other	6,122	1,073
Total	$ 14,499	$ 8,497

Deferred Revenues and Contrac_3

Deferred Revenues and Contract Liabilities - Summary of Deferred Revenues and Contract Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Accruals and deferred income [abstract]
Deferred revenues and contract liabilities	$ 484	$ 20,033
Others	(1)
Total Deferred revenue and contract liabilities	$ 483	$ 20,033

Deferred Revenues and Contrac_4

Deferred Revenues and Contract Liabilities - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement [Line Items]
Recognition of upfront payments			$ 19,535
Development And Commercial Milestones [Member]
Statement [Line Items]
Recognition of upfront payments			16,900
Potential milestones to receive	$ 2,500		$ 2,500

Share Capital and Premium Rel_3

Share Capital and Premium Related to The Share Capitals - Schedule of Classes of Share Capital (Detail) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Disclosure of classes of share capital [line items]
Beginning balance	$ 355,470	$ 450,272
Balance at beginning of year	42,465,669	42,430,069
Capital increase by issuance of common shares		15,600
Exercise of share warrants, employee warrants and stock options	20,464
Balance at end of year	$ 345,059	$ 405,108
Balance at end of year	42,486,133	42,445,669
Nominal value	$ 0.05	$ 0.05
Nominal value	$ 0.05	$ 0.05
Reserve of Share-based Payments [member]
Disclosure of classes of share capital [line items]
Non-cash stock based compensation expense	$ 5,844	$ 6,302
Premiums Related to Share Capital [member]
Disclosure of classes of share capital [line items]
Beginning balance	843,478	828,525
Balance at end of year	849,322	834,830
Share Capital Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Beginning balance	2,767	2,765
Capital Increase		1
Exercise of share warrants, employee warrants and stock options	1
Balance at end of year	$ 2,768	$ 2,766

Share Capital and Premium Rel_4

Share Capital and Premium Related to The Share Capitals - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2020shares
Capital structure [line items]
Exercise of share warrants, employee warrants and stock options, shares	20,464

Non-cash share-based compensa_3

Non-cash share-based compensation - Additional Information (Detail) $ in Millions	6 Months Ended		12 Months Ended
	Jun. 30, 2020USD ($)shares	Jun. 30, 2019USD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected dividend yield	0.00%
Vesting period, years	4 years
Stock option expire, years	10 years
Stock options [member] | Calyxt Inc. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period, years	6 years
Stock option expire, years	10 years
Risk-free interest rate	U.S. Treasury zero-coupon yield
Performance Stock Unit [Member] | Calyxt Inc. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based arrangement number of other equity instruments granted | shares	311,667
Share based payment expense	$ 0.2
Performance Stock Unit [Member] | Calyxt Inc. [member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share Based Payment Arrangement Percentage Payout	0.00%
Performance Stock Unit [Member] | Calyxt Inc. [member] | Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share Based Payment Arrangement Percentage Payout	120.00%
Performance Stock Unit [Member] | Calyxt Inc. [member] | Performance Period [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share Based Arrangement Service Period	3 years
Performance Stock Unit [Member] | Calyxt Inc. [member] | Restricted Period [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share Based Arrangement Service Period	2 years
Stock options [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense	$ 5.5	$ 5.7
Stock options [member] | Calyxt Inc. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense	2.4	2.7
Warrants [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense	0.2	0.5
S A free shares [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense	$ 0.1	0.1
Vesting description	The free shares granted prior to 2018 are subject to a two-year vesting period for French employees and four years for foreign citizens. The free shares granted in 2018 and after are subject to a one-year vesting period for French employees and two-years for foreign citizens.
Dividend yield	0.00%
S A free shares [member] | French employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period, years			1 year	2 years
S A free shares [member] | Foreign citizens [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period, years			2 years	4 years
RSU Calyxt 2017 [member] | Calyxt Inc. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense	$ 1	$ 2.8
Vesting description	Restricted stock units generally vest and become unrestricted over five years after the date of grant.

Non-cash share-based compensa_4

Non-cash share-based compensation - Summary of assumptions Vesting Details (Detail) - Equity awards [member] - € / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted-Average fair values of stock options granted	€ 5.59	€ 10.19	€ 8.84
Risk-free interest rate	0.00%
Share entitlement per options	€ 1	€ 1	€ 1
Expected term (in years)	6 years 1 month 24 days		6 years 3 months
Vesting conditions	Service	Service	Service
Vesting period	Graded	Graded	Graded
Bottom of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate		(0.38%)	0.13%
Exercise price	€ 8.27	€ 11.06	€ 18.37
Grant date share fair value	€ 9.14	€ 11.32	€ 16
Expected volatility	61.30%	60.00%	63.30%
Expected term (in years)		5 years 9 months 10 days
Top of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate		0.09%	0.21%
Exercise price	€ 15.84	€ 18.25	€ 24.80
Grant date share fair value	€ 14.76	€ 17.80	€ 17.78
Expected volatility	62.80%	66.60%	63.40%
Expected term (in years)		6 years 3 months

Non-cash share-based compensa_5

Non-cash share-based compensation - Summary of Information on Stock Option Activity (Detail) - Stock options [member]	6 Months Ended		12 Months Ended
	Jun. 30, 2020USD ($)	Jun. 30, 2020EUR (€)	Dec. 31, 2019USD ($)	Dec. 31, 2019EUR (€)	Dec. 31, 2018USD ($)	Dec. 31, 2018EUR (€)
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options and awards [Line Items]
Option exercisable, beginning balance	6,922,172	6,922,172	5,644,044	5,644,044
Option exercisable, ending balance	7,798,543	7,798,543	6,922,172	6,922,172	5,644,044	5,644,044
Weighted- average exercise price per share, beginning balance | €		€ 26.30		€ 27.47
Weighted- average exercise price per share, ending balance | €		€ 25.44		€ 26.30		€ 27.47
Option outstanding, beginning balance	9,672,382	9,672,382	8,978,106	8,978,106
Option outstanding, granted	177,000	177,000	1,650,800	1,650,800
Option outstanding, forfeited or expired	(204,642)	(204,642)	(956,524)	(956,524)
Option outstanding, ending balance	9,644,740	9,644,740	9,672,382	9,672,382	8,978,106	8,978,106
Weighted average exercise price per share, beginning balance | €		€ 24.22		€ 25.36
Weighted average exercise price per share, granted | €		9		17.90
Weighted average exercise price per share, forfeited or expired | €		22.65		24.01
Weighted average exercise price per share, ending balance | €		€ 23.97		€ 24.22		€ 25.36
Remaining Average Useful Life	6 years 3 months 18 days	6 years 3 months 18 days	6 years 9 months 18 days	6 years 9 months 18 days	7 years 3 months 18 days	7 years 3 months 18 days
Calyxt Inc. [member]
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options and awards [Line Items]
Option exercisable, beginning balance	1,789,567	1,789,567	1,278,038	1,278,038
Option exercisable, ending balance	2,028,498	2,028,498	1,789,567	1,789,567	1,278,038	1,278,038
Weighted- average exercise price per share, beginning balance	$ 8.73		$ 7.45
Weighted- average exercise price per share, ending balance	$ 9.33		$ 8.73		$ 7.45
Option outstanding, beginning balance	4,481,359	4,481,359	3,201,887	3,201,887
Option outstanding, granted	60,000	60,000	1,590,000	1,590,000
Option outstanding, exercised	0	0	(95,327)	(95,327)
Option outstanding, forfeited or expired	(357,531)	(357,531)	(227,696)	(227,696)
Option outstanding, other activity			12,495	12,495
Option outstanding, ending balance	4,183,828	4,183,828	4,481,359	4,481,359	3,201,887	3,201,887
Weighted average exercise price per share, beginning balance	$ 11.73		$ 10.67
Weighted average exercise price per share, granted	7.30		13.80
Weighted average exercise price per share, exercised	0		3.61
Weighted average exercise price per share, forfeited or expired	15.03		14.68
Weighted average exercise price per share, other activity			13.29
Weighted average exercise price per share, ending balance	$ 11.39		$ 11.73		$ 10.67

Non-cash share-based compensa_6

Non-cash share-based compensation - Summary of Information on Warrants Activity (Detail) - Warrants [member]	6 Months Ended	12 Months Ended
	Jun. 30, 2020EUR (€)	Dec. 31, 2019EUR (€)	Dec. 31, 2018EUR (€)
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options and awards [Line Items]
Option exercisable, beginning balance	852,260	687,252
Option exercisable, ending balance	832,558	852,260	687,252
Weighted- average exercise price per share, beginning balance	€ 35.35	€ 27.74
Weighted- average exercise price per share, ending balance	€ 27.38	€ 35.35	€ 27.74
Option outstanding, beginning balance	918,927	918,927
Warrants outstanding, exercised	(19,702)
Option outstanding, ending balance	899,225	918,927	918,927
Weighted average exercise price per share, beginning balance	€ 35.12	€ 26.74
Weighted average exercise price per share, exercised	8.28
Weighted average exercise price per share, ending balance	€ 27.15	€ 35.12	€ 26.74
Remaining Average Useful Life	5 years 9 months 18 days	6 years 10 months 24 days	7 years 2 months 12 days

Non-cash share-based compensa_7

Non-cash share-based compensation - Summary of Number of Shares Outstanding and Weighted Average Grant Date Fair Value (Detail) - S A free shares [member]	6 Months Ended	12 Months Ended
	Jun. 30, 2020EUR (€)	Dec. 31, 2019EUR (€)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of free shares outstanding, beginning balance	67,000	71,600
Number of free shares outstanding, granted	43,000	57,000
Number of free shares outstanding, vested	0	(35,600)
Number of free shares outstanding, cancelled	(16,500)	(26,000)
Number of free shares outstanding, ending balance	93,500	67,000
Weighted average grant date fair value, beginning balance	€ 13.98	€ 27.37
Weighted average grant date fair Value, granted	12.11	13.04
Weighted average grant date fair value, vested	0	25.74
Weighted average grant date fair Value, cancelled	14.16	21.65
Weighted average grant date fair value, ending balance	€ 13.09	€ 13.98

Non-cash share-based compensa_8

Non-cash share-based compensation - Calyxt Eqity Summary of assumptions Vesting Details (Detail) - Calyxt Inc. [member] - Stock options [member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted-Average fair values of stock options granted	$ 5.19	$ 10.61
Risk-free interest rate	1.70%
Share entitlement per options	$ 1	$ 1
Exercise price	7.30
Grant date share fair value	$ 7.30
Expected volatility	77.40%
Expected term (in years)	6 years 10 months 24 days
Vesting conditions	Service	Service
Vesting period	Graded	Graded
Bottom of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate		1.90%
Exercise price		$ 4.05
Grant date share fair value		$ 4.05
Expected volatility		77.90%
Expected term (in years)		6 years 9 months 18 days
Top of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate		2.50%
Exercise price		$ 15.39
Grant date share fair value		$ 15.39
Expected volatility		78.90%
Expected term (in years)		10 years

Non-cash share-based compensa_9

Non-cash share-based compensation - Summary of Number of Shares Outstanding and Weighted Average Grant Date Fair Value Of Calyxt Inc (Detail) - RSU Calyxt 2017 [member] - Calyxt Inc. [member]	6 Months Ended	12 Months Ended
	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of free shares outstanding, beginning balance	813,526	1,051,414
Number of restricted stock units outstanding, granted	0	100,000
Number of restricted stock units outstanding, vested	(117,389)	(324,043)
Number of restricted stock units outstanding, cancelled	(51,479)	(13,845)
Number of free shares outstanding, ending balance	644,658	813,526
Weighted average grant date fair value, beginning balance	$ 10.31	$ 14.11
Weighted average grant date fair Value, granted	0	12.48
Weighted average grant date fair value, vested	9.97	9.69
Weighted average grant date fair Value, cancelled	10.59	12.72
Weighted average grant date fair value, ending balance	$ 10.35	$ 10.31

Non-cash share-based compens_10

Non-cash share-based compensation - Detailed Description Inputs Stock Options Granted Performance Stock (Detail) - Performance Stock Unit [Member] - Calyxt [Member]	Jun. 28, 2019yr$ / shares
Disclosure Description Of Inputs Stock Options Granted Performance Stock [Line Items]
Estimated fair values of performance stock units granted | $ / shares	$ 7.06
Assumptions:
Risk-free interest rate	1.71%
Expected volatility	75.00%
Expected term (in years) | yr	3

Non-cash share-based compens_11

Non-cash share-based compensation - Detailed Disclosure Detail Of Stock Unit Activity Performance Stock (Detail) - Performance Stock Unit [Member] - Calyxt [Member]	6 Months Ended
	Jun. 30, 2020USD ($)shares
Disclosure Detail Of Stock Unit Activity Performance Stock [Line Items]
Number of free shares outstanding, beginning balance | shares	311,667
Number of performance stock units outstanding, Granted | shares	0
Number of performance stock units outstanding, Vested | shares	0
Number of performance stock units outstanding, Cancelled | shares	0
Number of free shares outstanding, ending balance | shares	311,667
Weighted average grant date fair value, beginning balance | $	$ 7.06
Weighted average grant date fair Value, granted | $	0
Weighted average grant date fair value, vested | $	0
Weighted average grant date fair Value, cancelled | $	0
Weighted average grant date fair value, ending balance | $	$ 7.06

Earnings Per Share - Details of

Earnings Per Share - Details of Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings per share [abstract]
Net income (loss) attributable to shareholders of Cellectis ($ in thousands)	$ (32,263)	$ (33,447)	$ (12,221)	$ (48,791)
Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share	42,472,490	42,440,469	42,469,080	42,435,269
Basic net income (loss) per share ($ /share)	$ (0.76)	$ (0.79)	$ (0.29)	$ (1.15)
Diluted net income (loss) per share ($ /share)	$ (0.76)	$ (0.79)	$ (0.29)	$ (1.15)

Provisions - Summary of Provisi

Provisions - Summary of Provisions for Termination Benefits (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Disclosure of other provisions [line items]
Beginning balance	$ 6,598
Additions	735
Amounts used during the period	(1,669)
Pension, Reversals	(951)
OCI	(14)
Ending balance	4,699	$ 6,598
Non current provisions beginning balance	2,855
Non current provisions additions	200
Non current provisions OCI	26
Non current provisions Ending balance	3,080	2,855
Current provisions beginning balance	3,743
Current provisions additions	535
Current provisions Amounts used during period	(1,669)
Current provisions Reversals	(951)
Current provisions OCI	(40)
Current provisions Ending balance	1,619	3,743
Pension [member]
Disclosure of other provisions [line items]
Beginning balance	2,855
Pension, Additions	200
OCI	26
Ending balance	3,080	2,855
Loss on Contract [member]
Disclosure of other provisions [line items]
Loss on contract, Beginning balance	271
Loss on contract, Amounts used during the period	(271)
Employee Litigation and Severance [member]
Disclosure of other provisions [line items]
Additions	300	300
Employee litigation and severance, Beginning balance	639
Employee litigation and severance, Additions	268
Employee litigation and severance, Amounts used during the period	(298)
Employee litigation and severance, OCI	(3)
Employee litigation and severance, Ending balance	607	639
Commercial litigation [member]
Disclosure of other provisions [line items]
Additions	300	2,100
Commercial litigation, Beginning balance	2,833
Commercial litigation, Additions	267
Commercial litigation, Amounts used during the period	(1,100)
Commercial litigation, Reversals	(951)
Commercial litigation, OCI	(37)
Commercial litigation, Ending balance	$ 1,012	$ 2,833

Provisions - Additional Informa

Provisions - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Disclosure of provisions [line items]
Provisions for termination benefits	$ 735
Pension service cost [member]
Disclosure of provisions [line items]
Provisions for termination benefits	200
Operating lease rentals [member]
Disclosure of provisions [line items]
Provisions for termination benefits		$ 300
Commercial litigation [member]
Disclosure of provisions [line items]
Provisions for termination benefits	300	2,100
Employee Litigation and Severance [member]
Disclosure of provisions [line items]
Provisions for termination benefits	$ 300	$ 300

Commitments - Schedule of Commi

Commitments - Schedule of Commitments (Detail) $ in Thousands	Jun. 30, 2020USD ($)
Disclosure of contingent liabilities [line items]
Total contractual obligations	$ 193,703
Lease agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	115,283
License Agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	16,465
Manufacturing Agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	3,914
Other Agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	34,301
Clinical & R&D agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	1,446
Construction agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	22,295
Less than One Year [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	64,077
Less than One Year [member] | Lease agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	7,215
Less than One Year [member] | License Agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	1,283
Less than One Year [member] | Manufacturing Agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	3,914
Less than One Year [member] | Other Agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	28,462
Less than One Year [member] | Clinical & R&D agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	908
Less than One Year [member] | Construction agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	22,295
1-3 years [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	31,598
1-3 years [member] | Lease agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	22,688
1-3 years [member] | License Agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	2,534
1-3 years [member] | Other Agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	5,839
1-3 years [member] | Clinical & R&D agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	538
3-5 years [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	23,769
3-5 years [member] | Lease agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	21,235
3-5 years [member] | License Agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	2,534
More than Five Years [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	74,259
More than Five Years [member] | Lease agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	64,145
More than Five Years [member] | License Agreements [member]
Disclosure of contingent liabilities [line items]
Total contractual obligations	$ 10,114

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - Major Borrowing Transactions [Member] - State Guaranteed Loan [Member] € in Millions, $ in Millions	Jul. 15, 2020USD ($)	Jul. 09, 2020USD ($)	Jul. 15, 2020EUR (€)	Jul. 09, 2020EUR (€)
Disclosure of non-adjusting events after reporting period [line items]
Secured Borrowings	$ 21	$ 21	€ 18.5	€ 18.5
Guaranteed borrowing amount, percentage	90.00%	90.00%
Bottom of range [member]
Disclosure of non-adjusting events after reporting period [line items]
Fixed interest rate	0.25%	0.25%	0.25%	0.25%
Top of range [member]
Disclosure of non-adjusting events after reporting period [line items]
Fixed interest rate	2.35%	2.35%	2.35%	2.35%