Cellectis (CLLS) 20-F 3 Mar 22 2021 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2021shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Registrant Name	CELLECTIS S.A.
Entity Central Index Key	0001627281
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	45,484,310
Entity Shell Company	false
Entity Emerging Growth Company	false
Title of 12(b) Security	Ordinary shares, nominal value €0.05 per share
Security Exchange Name	NASDAQ
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Address, Country	FR
ICFR Auditor Attestation Flag	true
Entity Address, Address Line One	8, rue de la Croix Jarry
Entity File Number	001-36891
Entity Incorporation, State or Country Code	I0
Entity Address, City or Town	Paris
Entity Address, Postal Zip Code	75013
Document Accounting Standard	International Financial Reporting Standards
No Trading Symbol Flag	true
Auditor Firm ID	1704
Auditor Name	Ernst & Young et Autres
Auditor Location	Courbevoie, France
Business Contact [Member]
Document Information [Line Items]
Entity Address, Country	FR
Contact Personnel Name	Marie-Bleuenn Terrier
Entity Address, Address Line One	8, rue de la Croix Jarry
Entity Address, City or Town	Paris
Entity Address, Postal Zip Code	75013
City Area Code	33
Local Phone Number	1 81 69 16 00
Contact Personnel Fax Number	+33 (0)1 81 69 16 06
American Depositary Shares [member]
Document Information [Line Items]
Trading Symbol	CLLS
Title of 12(b) Security	American Depositary Shares, each representing one American Depository Shares, each representing one
Security Exchange Name	NASDAQ

Statements of Consolidated Fina

Statements of Consolidated Financial Position - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Non-current assets
Intangible assets	$ 1,854	$ 1,584
Property, plant, and equipment	78,846	71,673
Right-of-use assets	69,423	73,845
Non-current financial assets	6,524	7,007
Total non-current assets	156,647	154,109
Current assets
Inventories		1,606
Trade receivables	20,361	5,171
Subsidies receivables	9,268	10,703
Other current assets	9,665	29,643
Current financial assets	499	27,091
Cash and cash equivalents	185,636	241,148
Total current assets	225,429	315,362
TOTAL ASSETS	382,076	469,471
Shareholders' equity
Share capital	2,945	2,785
Premiums related to the share capital	934,696	872,134
Currency translation adjustment	(18,021)	(4,089)
Retained earnings	(584,129)	(505,961)
Net income (loss)	(114,197)	(81,074)
Total shareholders' equity - Group Share	221,293	283,795
Non-controlling interests	15,181	25,051
Total shareholders' equity	236,474	308,846
Non-current liabilities
Non-current financial liabilities	20,030	28,836
Non-current lease debts	71,526	75,764
Non-current provisions	4,073	4,010
Other non-current liabilities	626
Total non-current liabilities	96,254	108,610
Current liabilities
Current financial liabilities	2,354
Current lease debts	8,329	6,696
Trade payables	23,762	24,609
Deferred revenues and contract liabilities	301	452
Current provisions	871	1,131
Other current liabilities	13,731	19,127
Total current liabilities	49,348	52,015
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 382,076	$ 469,471

Statements of Consolidated Oper

Statements of Consolidated Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Profit or loss [abstract]
Revenues	$ 57,293	$ 73,949	$ 15,190
Other income	9,778	8,507	7,800
Total revenues and other income	67,071	82,456	22,990
Operating expenses
Cost of revenue	(31,360)	(36,275)	(11,392)
Research and development expenses	(129,030)	(86,950)	(92,042)
Selling, general and administrative expenses	(37,869)	(44,201)	(43,017)
Other operating income (expenses)	511	(467)	(91)
Total operating expenses	(197,748)	(167,893)	(146,542)
Operating income (loss)	(130,677)	(85,437)	(123,552)
Financial income	13,234	5,468	11,971
Financial expenses	(7,665)	(17,514)	(3,631)
Net Financial gain (loss)	5,570	(12,046)	8,340
Net income (loss)	(125,107)	(97,483)	(115,212)
Attributable to shareholders of Cellectis	(114,197)	(81,074)	(102,091)
Attributable to non-controlling interests	$ (10,910)	$ (16,409)	$ (13,121)
Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis
Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share)	$ (2.55)	$ (1.91)	$ (2.41)
Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share)	$ (2.55)	$ (1.91)	$ (2.41)

Statements of Consolidated Comp

Statements of Consolidated Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of comprehensive income [abstract]
Net income (loss)	$ (125,107)	$ (97,483)	$ (115,212)
Actuarial gains and losses	240	(430)	(303)
Other comprehensive income (loss) that will not be reclassified subsequently to income or loss	240	(430)	(303)
Currency translation adjustment	(15,238)	19,019	(5,714)
Commodity derivative contracts			17
Other comprehensive income (loss) that will be reclassified subsequently to income or loss	(15,238)	19,019	(5,697)
Total Comprehensive income (loss)	(140,106)	(78,894)	(121,212)
Attributable to shareholders of Cellectis	(127,890)	(62,952)	(108,356)
Attributable to non-controlling interests	$ (12,216)	$ (15,942)	$ (12,856)

Statements of Consolidated Cash

Statements of Consolidated Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities
Net income (loss)	$ (125,107)	$ (97,483)	$ (115,212)
Adjustment to reconcile net income (loss) to cash provided by (used in) operating activities
Amortization and depreciation	16,570	9,819	6,875
Net loss (income) on disposals	2	195	15
Net financial loss (gain)	(5,570)	12,046	(8,340)
Expenses related to share-based payments	13,118	16,736	26,880
Provisions	421	(2,366)	2,093
Other non-cash items	0	(17)	85
Gain upon the forgiveness of the Payroll Protection Program loan	(1,528)
Realized foreign exchange gain (loss)	710	365	(59)
Interest (paid) / received	985	2,271	6,867
Operating cash flows before change in working capital	(100,399)	(58,434)	(80,796)
Decrease (increase) in inventories	1,598	1,311	(2,627)
Decrease (increase) in trade receivables and other current assets	(5,832)	(8,338)	(2,674)
Decrease (increase) in subsidies receivables	654	(685)	7,359
(Decrease) increase in trade payables and other current liabilities	(444)	5,802	9,635
(Decrease) increase in deferred income	(139)	(19,918)	(39)
Change in working capital	(4,163)	(21,828)	11,654
Net cash flows provided by (used in) operating activities	(104,562)	(80,262)	(69,142)
Cash flows from investment activities
Proceeds from disposal of property, plant and equipment		54	414
Acquisition of intangible assets	(13)	(567)	(45)
Acquisition of property, plant and equipment	(19,730)	(45,693)	(12,913)
Net change in non-current financial assets	431	(1,430)	(3,636)
Sale (Acquisition) of current financial assets	26,592	(6,706)	(19,692)
Net cash flows provided by (used in) investment activities	7,279	(54,342)	(35,872)
Cash flows from financing activities
Proceeds from the exercise of Cellectis stock options	11,601	344
Proceeds from the exercise of Calyxt stock options	227	210	(469)
Increase in share capital	44,638
Increase in borrowings		24,170
Interest paid on financial debt	(355)
Payments on lease debts	(12,465)	(6,607)	(3,393)
Net cash flows provided by (used in) financing activities	47,525	27,322	(3,862)
(Decrease) increase in cash and cash equivalents	(49,758)	(107,282)	(108,876)
Cash and cash equivalents at the beginning of the year	241,148	340,522	451,501
Effect of exchange rate changes on cash	(5,754)	7,908	(2,103)
Cash and cash equivalents at the end of the period	185,636	241,148	$ 340,522
Calyxt Inc [Member]
Cash flows from financing activities
Increase in share capital	$ 3,879	$ 9,205

Statements of Consolidated Ca_2

Statements of Consolidated Cash Flows (Parenthetical) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Statement of cash flows [abstract]
Variance of Stock Options Granted	$ 6

Statements of Changes in Consol

Statements of Changes in Consolidated Shareholders' Equity - USD ($) $ in Thousands		Total	Calyxt Inc [member]	Share Capital Ordinary Shares [member]	Premiums Related to Share Capital [member]	Currency Translation Adjustment [member]	Retained Earnings (Deficit) [member]	Retained Earnings (Deficit) [member]Calyxt Inc [member]	Income (Loss) [member]	Attributable to Shareholders of Cellectis [member]	Attributable to Shareholders of Cellectis [member]Calyxt Inc [member]	Non controlling Interests [member]		Non controlling Interests [member]Calyxt Inc [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		(115,212)							(102,091)	(102,091)		(13,121)
Other comprehensive income (loss)		(6,000)				(5,973)	(292)			(6,265)		265
Total Comprehensive income (loss)		(121,212)				(5,973)	(292)		(102,091)	(108,356)		(12,856)
Allocation of prior period loss							(78,693)		78,693
Capital Increase			$ (469)	$ 2			(2)	$ (773)			$ (773)			$ 304
Capital Increase, Shares				35,600
Non-cash stock-based compensation expense		26,880			23,173					23,173		3,707
Other movements					2		(2)
Balance at end of year at Dec. 31, 2019		355,471		$ 2,767	851,700	(22,641)	(406,390)		(102,091)	323,345		32,125
Ending balance, shares at Dec. 31, 2019				42,465,669
Statement [Line Items]
Net Loss		(97,483)							(81,074)	(81,074)		(16,409)
Other comprehensive income (loss)		18,589				18,552	(430)			18,122		467
Total Comprehensive income (loss)		(78,894)				18,552	(430)		(81,074)	(62,952)		(15,942)
Allocation of prior period loss							(102,091)		102,091
Capital Increase	[1]		9,205					4,243			4,243			4,962
Exercise of stock options Calyxt ,Values	[2]		$ 210					$ 136			$ 136
Transaction with subsidiaries							(1,461)			(1,461)		1,461
Exercise of share warrants and employee warrants, amount		6,119		$ 18	6,101					6,119				$ 74	[2]
Exercise of share warrants and employee warrants, shares				314,517
Non-cash stock-based compensation expense		16,736			14,365					14,365		2,371
Other movements					(32)		32
Balance at end of year at Dec. 31, 2020		308,846		$ 2,785	872,134	(4,089)	(505,961)		(81,074)	283,795		25,051
Ending balance, shares at Dec. 31, 2020				42,780,186
Statement [Line Items]
Net Loss		(125,107)							(114,197)	(114,197)		(10,910)
Other comprehensive income (loss)		(14,999)				(13,932)	240			(13,693)		(1,306)
Total Comprehensive income (loss)		(140,106)				(13,932)	240		(114,197)	(127,890)		(12,216)
Allocation of prior period loss							(81,074)		81,074
Capital Increase		46,954		$ 143	46,811					46,954
Capital Increase, Shares				2,415,630
Transaction costs	[3]	(2,316)			(2,316)					(2,316)
Exercise of stock options Calyxt ,Values	[2]	4,367					2,699			2,699
Transaction with subsidiaries							(58)			(58)		58
Exercise of share warrants and employee warrants, amount		5,612		$ 17	5,597		(2)			5,612		1,668	[2]
Exercise of share warrants and employee warrants, shares				288,494
Non-cash stock-based compensation expense		13,118			12,497					12,497		621
Other movements					(27)		27
Balance at end of year at Dec. 31, 2021		$ 236,474		$ 2,945	$ 934,696	$ (18,021)	$ (584,129)		$ (114,197)	$ 221,293		$ 15,181
Ending balance, shares at Dec. 31, 2021			1,400,000	45,484,310
[1]	On October 20, 2020, Calyxt entered into definitive agreements with institutional investors for the purchase and sale of 3,750,000 shares of Calyxt’s common stock, at a purchase price of $4.00 per share, in an SEC-registered, direct offering. The financing resulted in gross proceeds of $15.0 million before payment of all related fees and expenses. Cellectis purchased 1,250,000 shares in the offering for a value of $5.0 million, the proceeds of which are included in the net proceeds of approximately $14.0 million. Following the registered direct offering, as of December 31, 2020, Cellectis owned approximately 64.7% of Calyxt’s outstanding shares of common stock.
[2]	Corresponds to the impact of Calyxt stock options exercises during the period.
[3]	These costs correspond to the issuance costs related to Cellectis’ At-The-Market (“ATM”) financing program and were recorded as a reduction of share premium.

Statements of Changes in Cons_2

Statements of Changes in Consolidated Shareholders' Equity (Parenthetical) $ in Thousands	Oct. 20, 2020USD ($)$ / sharesshares
Calyxt Inc [member]
Statement [Line Items]
Ordinary shares issued | shares	3,750,000
Selling price per common share | $ / shares	$ 4
Gross proceeds	$ 15,000
Cellectis [member] | Calyxt Inc [member]
Statement [Line Items]
Equity value	$ 5,000
Purchase of common shares | shares	1,250,000
Purchase of common stock, value	$ 14,000

The Company

The Company	12 Months Ended
	Dec. 31, 2021
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 products based on gene-editing with a portfolio of allogeneic Chimeric Antigen Receptor T-cells Our UCART product candidates, based on gene-edited T-cells CAR-based T-cells. T-cells, T-cells “off-the-shelf” Together with our focus on immuno-oncology, we are using, through our .HEAL platform, our gene-editing technologies to develop HSC product candidates in genetic diseases. As of December 31, 2021, Cellectis S.A. also owns 61.8% of the outstanding shares of common stock of Calyxt, Inc., our plant-based plant-based synthetic biology company that leverages its proprietary PlantSpring ™ Cellectis S.A., Cellectis, Inc., Cellectis Biologics Inc. and Calyxt, Inc. (or “Calyxt”) are sometimes referred to as a consolidated group of companies as the “Group”. COVID-19 While implementing health and safety measures in response to the COVID-19 Although the COVID-19 AMELI-01, BALLI-01 MELANI-01 Despite the increasing availability of COVID-19 COVID-19 T-cell follow-up COVID-19 COVID-19 At Calyxt, during the year ended December 31, 2021, the COVID-19 COVID-19 COVID-19 COVID-19 The overall impact to Cellectis’ and Calyxt’s businesses will be dependent on future developments, which are highly uncertain and difficult to predict.

Accounting principles

Accounting principles	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Accounting principles	Note 2. Accounting principles 2.1 Basis for preparation The Consolidated Financial Statements of Cellectis as of and for the year ended December 31, 2021 were approved by our Board of Directors on March 3, 2022. Our Consolidated Financial Statements are presented in U.S. dollars. See Note 2.3. The Consolidated Financial Statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and in conformity with IFRS as endorsed by the European Union. The Consolidated Financial Statements have been prepared using the historical cost measurement basis except for certain assets and liabilities that are measured at fair value in accordance with IFRS. 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”). The significant accounting methods used to prepare the Consolidated Financial Statements are described below. Application of new or amended standards or new amendments The following pronouncements and related amendments have been adopted by us from January 1, 2021 with significant impact on the Consolidated Financial Statements: • IFRS Interpretation Committee Decision on configuration or Customization Costs in a Cloud Computing Arrangement (IAS 38 Intangible Assets) (published on April 27, 2021). See note 5. The following pronouncements and related amendments have been adopted by us from January 1, 2021 but had no significant impact on the Consolidated Financial Statements: • Interest Rate Benchmark Reform – Phase 2: Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16. The amendments provide temporary reliefs which address the financial reporting effects when an interbank offered rate (IBOR) is replaced with an alternative nearly risk-free interest rate (RFR). • Amendments to IFRS 16 Leases: COVID-19-Related • IFRS Interpretation Committee Decision Attributing Benefit to Periods of Service (IAS 19) (published on May 24, 2021). Standards, interpretations and amendments issued but not yet effective The following pronouncements and related amendments are applicable for first quarter accounting periods beginning after January 1, 2022 or January 1, 2023, as specified below. 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. • Amendments to IAS 37 – Onerous Contracts: Cost of Fulfilling a Contract (Effective for the accounting periods as of January 1, 2022) • Amendments to IAS 16 – Property, Plant and Equipment: Proceeds before Intended Use (Effective for the accounting periods as of January 1, 2022) • Amendments to IFRS 3 – Reference to the Conceptual Framework (Effective for the accounting periods as of January 1, 2022) • IFRS 9 Financial Instruments – Fees in the ’10 per cent’ Test for Derecognition of Financial Liabilities (Effective for the accounting periods as of January 1, 2022) • IFRS 17 – Insurance Contracts (Effective for the accounting periods as of January 1, 2023) • Amendments to IAS 8 – Definition of Accounting Estimates (issued on 12 February 2021 and Effective for the accounting periods as of January 1, 2023) • Amendments to IAS 1 and IFRS Practice Statement 2 –Disclosure of Accounting Policies (Effective for the accounting periods as of January 1, 2023) • Amendments to IAS 1 – Classification of Liabilities as Current or Non-current • Amendments to IAS 12 – Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (issued on 8 May 2021 and Effective for the accounting periods as of January 1, 2023) 2.2 Currency of the financial statements The Consolidated Financial Statements are presented in U.S. dollars, which differs from the functional currency of Cellectis, which is the euro. 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 flow 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 “Currency Translation Adjustments” in the Consolidated Statements of Changes in Shareholders’ Equity. 2.3 Basis of consolidation Going concern The consolidated financial statements were prepared on a going concern basis. With cash and cash equivalents of $185,636 thousand as of December 31, 2021, the Company believes it has sufficient resources to continue operating for at least twelve months following the consolidated financial statements’ publication. 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 consolidation. Consolidated entities For the year ended December 31, 2021, the consolidated group of companies (sometimes referred to as the “Group”) includes Cellectis S.A., Cellectis, Inc., Cellectis Biologics Inc. and Calyxt. As of December 31, 2021, Cellectis S.A. owns 100% of Cellectis, Inc., which owns 100% of Cellectis Biologics, Inc., and approximately 61.8% of Calyxt’s outstanding shares of common stock. As of December 31, 2020, Cellectis S.A. owned 100% of Cellectis, Inc. and approximately 64.7% of Calyxt’s outstanding shares of common stock. On September 21, 2021, Calyxt entered into an ATM Program. Under the terms of the ATM Program, Calyxt may, from time-to-time, As of December 31, 2021, the Company had issued approximately 1.4 million shares of common stock under the Program. Calyxt’s balance of cash and cash equivalents includes $3.9 million of net proceeds from those sales, and another $0.2 million of cash was received in early January 2022 following the settlement of those sales with the broker. Non-controlling Non-controlling non-controlling follow-on 2.4 Foreign currency Foreign currency transactions and balances Significant transactions in foreign currencies are translated into the respective functional currencies at the exchange rates effective at the transaction dates, otherwise the average rate of the previous month is used for non-significant The resulting exchange gains or losses are recorded in the consolidated statements of operations in financial gain (loss). Foreign currency translation The assets and liabilities of foreign operations having a functional currency different from the euro are translated into euros at the period end exchange rate. The income and expenses of foreign operations are translated into euros using the average exchange rate for the reporting period Gains and losses arising from currency translation are recognized in other comprehensive loss. Consolidated financial statements are then converted into dollars using the method described in Note 2.2. The difference in effect of exchange rate changes on cash and cash equivalents between the statements of consolidated operations and consolidated cash flows is mainly explained by the following elements: • the differential between the average exchange rate and the period end rates applied to the cash flows of the period; • the differential between the opening exchange rates and the period end exchanges rate applied on our opening cash and cash equivalents balance denominated in dollars; and • the foreign exchange rate impact of the conversion of the financial statements of our US subsidiaries. 2.5 Use of judgment, estimates and assumptions The preparation of these consolidated financial statements requires management to make judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, including the disclosure of contingent liabilities. Actual amounts may differ from those estimates. The Group’s exposure to risks and uncertainties is disclosed in Note 8.3: Financial instruments risk management and policies. Estimates and assumptions The key assumptions concerning the future and other key sources of estimation uncertainty at the period end date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. • Revenue Recognition: Collaboration Agreements and Licenses, Sales of Products and Services (Note 3.1) • Research Tax Credit (Note 3.1) • Share-Based Compensation (Note 16) • Provisions for risks and charges (Note 18)

Information concerning the Grou

Information concerning the Group's Consolidated Operations	12 Months Ended
	Dec. 31, 2021
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 Accounting policies Collaboration agreements and l icense Under IFRS 15, “Revenue from contracts with customers”, revenue is recognized when Cellectis satisfies a performance obligation by transferring a distinct good or service (or a distinct bundle of goods and or/ services) to a customer, i.e. when the customer obtains control of these goods or services. We have entered into certain research and development collaboration agreements that consist of the licensing of rights to technology, research and development programs, research and development cost reimbursements and royalties. We have analyzed the agreements to identify the separate performance obligations. These collaboration agreements may generate cash flows through non-refundable non-cancelable, non-refundable co-contracting Up-front Research and development costs reimbursements are recognized on a time and material basis over the length of the specific research and development project. Milestone payments represent variable consideration, the receipt of which is dependent upon the achievement of certain scientific, regulatory, or commercial milestones. Such payments are considered variable consideration. We recognize milestone payments when it is highly probable that any revenue recognized will not be subsequently reversed. This includes consideration of whether the performance obligation is achieved and may be when the triggering event has occurred, depending on the nature of the triggering event, there are no further contingencies or services to be provided with respect to that event, and the co-contracting Royalty revenues arise from our contractual entitlement to receive a percentage of product sales achieved by co-contracting In addition, we license our technology to other third parties and revenues are recognized ratably over the period of the license agreements. Sales of products and services Revenues on sales of products are recognized at the point in time once the control over the delivered products is transferred to the customer, which is based on shipping terms. Sales include shipping and handling charges if billed to the customer and are reported net of trade promotion and other costs, including estimated allowances for returns, unsalable product and prompt pay discounts. Sales, use, value-added and other excise taxes are not recognized in revenue. Trade promotions are recorded based on estimated participation and performance levels for offered programs at the time of sale. We generally do not allow a right of return. In certain instances, we may sell grain to a processor with a commitment to repurchase any soybean meal resulting from their grain crushing activity with a single net cash settlement occurring between the parties. In those instances, we recognize revenue from the sale of grain in the amount of the final net cash settlement with the processor. We also recognize revenue on our sale of the meal to our customers in accordance with our previously disclosed revenue recognition accounting policies. Costs are ascribed to grain and meal sold pursuant to the agreement with the processor. In certain instances, we may sell grain to a processor and subsequent to the sale they will utilize our storage facility to hold the grain until such time they request it be delivered. We are responsible for all handling charges and delivery activities. In those instances, we recognize revenue from the sale of grain to the processor and concurrently accrue all estimated future storage, handling associated with that sale, except delivery costs considered as future revenues and prepaid expenses. We also offer research services, which revenue is recognized over time, as the customer receives the benefits of the services. Research Tax Credit The main Research Tax Credit from which we benefit is the Crédit d’Impôt Recherche, or “CIR”, which is granted to entities by the French tax authorities in order to encourage them to conduct technical and scientific research. Entities that demonstrate that their research expenditures meet the required CIR criteria receive a tax credit. As a general principle, such R&D tax credit can be offset against the corporate income tax (“CIT”) due on the profits of the financial year during which the expenses have been incurred and the following three years; any unused portion of the credit is then refunded by the French treasury (except for specific cases like e.g. if the Company can be qualified as small and medium-sized We apply for CIR for research expenditures incurred in each fiscal year and recognize the amount claimed in the line item “Other income” in the same fiscal year. Research tax credit is subject to audit of tax authorities. When tax authorities’ payment related to CIR is late, default interests are applied and are recognized in “other income”. Details of revenues and other income Revenues by country of origin and other income For the year ended December 31, 2019 2020 2021 $ in thousands From France 7,896 51,057 30,347 From USA 7,294 22,892 26,946 Revenues 15,190 73,949 57,293 Research tax credit 7,800 8,433 8,239 Subsidies and other (1) — 74 1,539 Other income 7,800 8,507 9,778 Total revenues and other income 22,990 82,456 67,071 (1) For the year ended December 2021, this includes only Calyxt’s PPP loan, which has been forgiven and recognized as other income in April 2021, as disclosed in note 12.1. For the years ended December 31, 2021, 2020 and 2019, the revenue from France was generated by Cellectis S.A. For the years ended December 31, 2021, 2020 and 2019, the revenue from USA Revenues by nature For the year ended December 31, 2019 2020 2021 $ in thousands Recognition of previously deferred upfront payments — 20,291 — Other revenues from collaboration agreements 6,055 28,532 29,971 Collaboration agreements 6,055 48,823 29,971 Licenses 1,762 2,123 250 Products & services 7,373 23,003 27,072 Total revenues 15,190 73,949 57,293 In 2020, recognition of previously deferred upfront payments mainly reflects the recognition of $19.4 million of deferred upfront and milestone payments on released targets, which is associated with the amendment to the License, Development and Commercialization Agreement between Les Laboratoires Servier and Institut de Recherches Internationales Servier (“Servier”) and Cellectis dated March 4, 2020 (the “Servier Amendment”). For the year ended December 31, 2021, other revenues from collaboration agreements include the recognition point in time of $20.0 million of upfront amounts related to the grant of a right-of-use T-cell ALLO-715 For the years ended December 31, 2021, 2020 and 2019, revenues related to licenses includes royalties received under our various license agreements. Products and services revenues mainly include the revenues of plants activities which in 2021 are primarily attributable to Calyxt’s seed and grain crop sales for $27.0 million. Entity-wide disclosures: In 2021, three clients represent more than 10% of the total revenue: Client A with 45%, Client B with 35% and Client C with 18%. In 2020, two clients represent more than 10% of the total revenue: Client A with 64% and Client B with 25%. In 2019, two clients represent more than 10% of the total revenue: Client A with 36% and Client B with 28%. 3.2 Operating expenses Accounting policies Prior to 2019, cost of goods sold represented immaterial costs associated with Calyxt’s out-licensing Royalty expenses correspond to costs from license agreements that we entered into to obtain access to technology that we use in our product development efforts. Depending on the contractual provisions, expenses are based either on a percentage of revenue generated by using the patents based on fixed annual royalties or conditioned by milestones. Research and development expenses include employee-related costs, laboratory consumables, materials supplies and facility costs, as well as fees paid to non-employees Selling, general and administrative expenses consist primarily of employee-related expenses for executive, business development, intellectual property, finance, legal and human resource functions. Administrative expenses also include facility-related costs and service fees, other professional services, recruiting fees and expenses associated with maintaining patents. We classify a portion of personnel and other costs related to information technology, human resources, business development, legal, intellectual property and general management in research and development expenses based on the time that each employee or person spent contributing to research and development activities versus sales, general and administrative activities. Details of operating expenses by nature For the year ended December 31, 2019 2020 2021 $ in thousands Cost of revenue Cost of goods sold (9,280 ) (34,168 ) (29,517 ) Royalty expenses (2,112 ) (2,107 ) (1,844 ) Cost of revenue (11,392 ) (36,275 ) (31,360 ) For the year ended December 31, 2019 2020 2021 $ in thousands Research and development expenses Wages and salaries (21,294 ) (29,818 ) (43,360 ) Social charges on stock option grants (1,357 ) (56 ) (868 ) Non-cash (12,260 ) (8,029 ) (10,852 ) Personnel expenses (34,911 ) (37,903 ) (55,080 ) Purchases and external expenses (49,251 ) (41,270 ) (60,931 ) Other (7,880 ) (7,777 ) (13,019 ) Total research and development expenses (92,042 ) (86,950 ) (129,030 ) For the year ended December 31, 2019 2020 2021 $ in thousands Selling, general and administrative expenses Wages and salaries (12,822 ) (15,794 ) (15,117 ) Social charges on stock option grants (491 ) (23 ) (347 ) Non-cash (14,621 ) (8,707 ) (2,266 ) Personnel expenses (27,934 ) (24,524 ) (17,729 ) Purchases and external expenses (11,431 ) (15,358 ) (14,413 ) Other (3,652 ) (4,319 ) (5,727 ) Total selling, general and administrative expenses (43,017 ) (44,201 ) (37,869 ) For the year ended December 31, 2019 2020 2021 $ in thousands Personnel expenses Wages and salaries (34,116 ) (45,612 ) (58,476 ) Social charges on free shares and stock option grants (1,848 ) (79 ) (1,215 ) Non-cash (26,881 ) (16,736 ) (13,118 ) Total personnel expenses (62,845 ) (62,427 ) (72,809 ) 3.3 Financial income and expenses Accounting policies Financial income and financial expense include, in particular, the following: • Interest income from savings accounts and fixed term bank deposits; • Interest expense from leases; • Foreign exchange gain (loss) from transactions in foreign currencies; and • Other financial income and expenses, mainly derived from fair value adjustments related to our financial assets and Details of financial income and expenses For the year ended December 31, 2019 2020 2021 Interest income 6,985 1,949 736 Foreign exchange gain 4,481 3,155 11,860 Other financial revenues 505 364 638 Total financial revenues 11,971 5,468 13,234 Interest expenses (3 ) (43 ) (355 ) Interest expenses for leases (2,603 ) (3,557 ) (4,983 ) Foreign exchange loss (671 ) (13,885 ) (2,130 ) Other financial expenses (354 ) (29 ) (197 ) Total financial expenses (3,631 ) (17,514 ) (7,665 ) Total 8,340 (12,046 ) 5,570 The increase in financial income of $7.8 million between 2020 and 2021 was mainly attributable to an increase of the foreign exchange gain of $8.7 million (from a $3.2 million gain in 2020 to a $11.9 million gain in 2021) and to the increase in other financial revenues for $0.3 million, partially offset by the decrease of interest received from financial investment of $1.2 million. The decrease in financial expenses of $9.8 million between 2020 and 2021 was mainly attributable to the expenses related to lease debt for The decrease in financial income of $6.5 million between 2019 and 2020 was mainly attributable to a decrease of the foreign exchange gain of $1.3 million (from a $4.5 million gain in 2019 to a $3.2 million gain in 2020), to the decrease of interest received from financial investment of $5.0 million and to the decrease in fair value adjustment for $0.2 million in relation with the decrease in interest rates compared to 2019. The increase in financial expenses of $13.9 million between 2019 and 2020 was mainly attributable to $13.2 million increase in foreign exchange loss (from a $0.7 million loss in 2019 to a $13.9 million loss in 2020), the increase in financial expenses related to the increase 3.4 Income tax Accounting policies Income tax (expense or income) comprises current tax expense (income) and deferred tax expense (income). Deferred taxes are recognized for all the temporary differences arising from the difference between the tax basis and the accounting basis of assets and liabilities. Tax losses that can be carried forward or backward may also be recognized as deferred tax assets. Tax rates that have been enacted as of the closing date are utilized to determine deferred tax. Deferred tax assets are recognized only to the extent that it is likely that future profits will be sufficient to recover them. We have not recorded deferred tax assets or liabilities in the statements of financial position. Tax proof For the year ended December 31, 2019 2020 2021 $ in thousands Income (loss) before taxes from continuing operations (115,212 ) (97,483 ) (125,107 ) Theoretical group tax rate 25.35 % 24.88 % 23.42 % Theoretical tax benefit (expense) 29,208 24,254 29,298 Increase/decrease in tax benefit arising from: Permanent differences (1,131 ) (1,141 ) (458 ) Research tax credit 2,786 3,245 4,437 Share-based compensation & other IFRS adjustments (7,828 ) (4,198 ) (3,901 ) Non recognition of deferred tax assets related to tax losses and temporary differences (23,079 ) (22,159 ) (29,377 ) Other differences 43 0 0 Effective tax expense — — — Effective tax rate 0.00 % 0.00 % 0.00 % Deferred tax assets and liabilities As of December 31, 2019 2020 2021 $ in thousands Credits and net operating loss carryforwards 102,112 141,954 157,823 Pension commitments 714 1,003 1,018 Leases 47 319 1,113 Impairment of assets 1 1 1 Revenue recognition 197 (491 ) — Other 284 1,308 (3,973 ) Total unrecognized deferred tax assets, net (103,354 ) (144,095 ) (155,982 ) We have cumulative tax loss carryforwards for the French entity of the Group totaling $387 million as of December 31, 2021, $325 million as of December 31, 2020 and $246 million as of December 31, 2019. Such carryforwards can be offset against future taxable profit within a limit of $1.0 million per year, plus 50% of the tax profit exceeding this limit. Remaining unused losses will continue to be carried forward indefinitely. The cumulative tax loss carryforwards for the U.S. entities of the Group totaled $286.3 million as of December 31, 2021, $160 million as of December 31, 2020 and $162 million as of December 31, 2019. Calyxt has $228.5 million of tax loss carryforwards. Of this amount, $55.2 million are state operating loss carryforwards and $173.3 million are federal operating loss carryforwards. The federal carryforward periods are as follows: million expire between 2032 and 2037. The state net operating losses will expire between 2027 and 2041, with some amounts having indefinite carryover. 3.5 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. Cellectis’ CODM is composed of: • The Chief Executive Officer; • The Executive Vice President Strategic Initiatives; • The Executive Vice President Global Quality (until March 31, 2021); • The Senior Vice President Europe Technical Operations (until November 29, 2021); • The Senior Vice President of US Manufacturing; • The Chief Scientific Officer; • The Chief Financial Officer (until December 2, 2021) (1); • The General Counsel; • The Chief Business Officer; • The Chief Regulatory & Pharmaceutical Compliance Officer; • The Chief Medical Officer; and • The Chief Human Resources Officer. (1) The new Chief Financial Officer was appointed on February 10, 2022. We view our operations and manage our business in two operating and reportable segments that are engaged in the following activities: • Therapeutics: T-cells • Plants: ™ 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. With respect to corporate general and administrative expenses, Cellectis S.A. has provided Calyxt, 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 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, in euros at cost plus a mark-up 12-month The intersegment revenues represent the transactions between segments. 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 year ended December 31, 2019 For the year ended December 31, 2020 For the year ended December 31, 2021 ($ in thousands) Plants Therapeutics Total Plants Therapeutics Total Plants Therapeutics Total External revenues 7,294 7,896 15,190 22,892 51,057 73,949 26,946 30,347 57,293 External other income — 7,800 7,800 — 8,507 8,507 1,528 8,250 9,778 External revenues and other income 7,294 15,696 22,990 22,892 59,564 82,456 28,475 38,597 67,071 Cost of revenue (9,275 ) (2,117 ) (11,392 ) (34,324 ) (1,951 ) (36,275 ) (29,517 ) (1,844 ) (31,360 ) Research and development expenses (12,390 ) (79,652 ) (92,042 ) (9,903 ) (77,048 ) (86,950 ) (11,190 ) (117,840 ) (129,030 ) Selling, general and administrative expenses (26,090 ) (16,927 ) (43,017 ) (21,688 ) (22,513 ) (44,201 ) (14,987 ) (22,882 ) (37,869 ) Other operating income and expenses 25 (116 ) (91 ) (103 ) (363 ) (466 ) 23 488 511 Total operating expenses (47,730 ) (98,812 ) (146,542 ) (66,018 ) (101,875 ) (167,893 ) (55,671 ) (142,077 ) (197,748 ) Operating income (loss) before tax (40,436 ) (83,116 ) (123,552 ) (43,126 ) (42,311 ) (85,437 ) (27,196 ) (103,481 ) (130,677 ) Net financial gain (loss) 294 8,045 8,340 (776 ) (11,270 ) (12,046 ) (1,162 ) 6,731 5,570 Net income (loss) (40,142 ) (75,071 ) (115,212 ) (43,902 ) (53,581 ) (97,483 ) (28,358 ) (96,749 ) (125,107 ) Non-controlling 13,121 — 13,121 16,409 — 16,409 10,910 — 10,910 Net income (loss) attributable to shareholders of Cellectis (27,021 ) (75,071 ) (102,091 ) (27,493 ) (53,581 ) (81,074 ) (17,448 ) (96,749 ) (114,197 ) R&D non-cash 1,619 10,010 11,629 801 6,790 7,591 909 9,381 10,290 SG&A non-cash 6,673 4,940 11,613 3,536 3,238 6,774 95 2,113 2,207 Adjustment of share-based compensation attributable to shareholders of Cellectis 8,292 14,950 23,242 4,337 10,028 14,365 1,004 11,493 12,497 Adjusted net income (loss) attributable to shareholders of Cellectis (18,729 ) (60,121 ) (78,849 ) (23,156 ) (43,553 ) (66,709 ) (16,444 ) (85,256 ) (101,700 ) Depreciation and amortization tangible and intangible assets (1,233 ) (5,642 ) (6,875 ) (1,869 ) (7,950 ) (9,819 ) (1,208 ) (6,371 ) (7,579 ) Additions to tangible and intangible assets 2,998 14,668 17,666 1,786 48,813 50,599 1,187 15,451 16,638

Impairment tests

Impairment tests	12 Months Ended
	Dec. 31, 2021
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Impairment tests	Note 4. Impairment tests Accounting policy Amortizable intangible assets, depreciable tangible assets and right-of-use Our cash-generating units (“CGUs”) correspond to the operating/reportable segments: Therapeutics and Plants. Results of impairment test No indicator of impairment has been identified for any intangible or tangible assets in either of the CGUs for the years ended December 31, 2019, 2020 or 2021.

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2021
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Intangible assets	Note 5. Intangible assets Accounting policy Capitalization of development expenses In accordance with IAS 38 Intangible Assets, development expenses are recorded as intangible assets only if all the following criteria are met: • technical feasibility necessary for the completion of the development project; • intention on our part to complete the project and to utilize it; • capacity to utilize the intangible asset; • proof of the probability of future economic benefits associated with the asset; • availability of the technical, financial, and other resources for completing the project; and • reliable evaluation of the development expenses. Other intangible assets The other intangible assets we acquired with definite useful lives are recognized at cost less accumulated amortization and impairment. Amortization expense is recorded on a straight-line basis over the estimated useful lives of the intangible assets, in the line Research and Development expenses or Selling, general and administrative expenses of the Statement of Consolidated Operations, depending on the use of the related asset. The estimated useful lives are as follows: • Software: from 1 year to 3 years; • Patents: amortized from acquisition until legal protection expires, maximum of 20 years. Cloud computing arrangements On April 27, 2021, the IFRS Interpretations Committee (IC) issued a decision regarding the appropriate accounting treatment under IFRS Standards for fees paid to the cloud service provider and related implementation costs which intends to clarify the accounting classification of these costs. Such costs, depending on their nature, may be either recognized as an intangible asset or recorded in operating expenses as incurred. The application of the IFRIC decision is considered as a change in accounting policy. Under IAS 8, the retrospective approach should be applied. However, the Company assessed the impact on its financial statements and decided not to restate its financial statements for 2020, given that the impact of the IFRIC decision application was not material. For 2021, the application of the decision led to recording an impact of $2.0 million in the statement of profit and loss, corresponding to the impact Details of intangible assets $ in thousands Software and Patents Assets under construction Total Net book value as of January 1, 2019 577 691 1,268 Additions to intangible assets 84 (2 ) 82 Disposal of intangible assets (50 ) — (50 ) Reclassification 6 — 6 Depreciation expense (174 ) — (174 ) Translation adjustments (12 ) (12 ) (24 ) Net book value as of December 31, 2019 431 677 1,108 Gross value at end of period 2,448 677 3,125 Accumulated depreciation and impairment at end of period (2,017 ) — (2,017 ) Net book value as of January 1, 2020 431 677 1,108 Additions to intangible assets 558 (41 ) 517 Disposal of intangible assets — — — Reclassification 76 — 76 Depreciation expense (206 ) — (206 ) Translation adjustments 30 59 89 Net book value as of December 31, 2020 889 695 1,584 Gross value at end of period 3,309 695 4,004 Accumulated depreciation and impairment at end of period (2,419 ) — (2,419 ) Net book value as of January 1, 2021 889 695 1,584 Additions to intangible assets — 956 956 Disposal of intangible assets (310 ) — (310 ) Reclassification 956 (956 ) — Depreciation expense (304 ) — (304 ) Translation adjustments (19 ) (54 ) (72 ) Net book value as of December 31, 2021 1,212 641 1,854 Gross value at end of period 3,437 641 4,078 Accumulated depreciation and impairment at end of period (2,225 ) — (2,225 ) Intangible assets mainly consist of electroporation technology patents acquired in 2011. Assets under construction as of December 31, 2021 primarily relates to the development of these patents. The 2019, 2020 and 2021 additions in intangible assets under construction corresponds to the internal development of existing technology, as well as software related expenditures in the Plants Segment. Amounts reclassified corresponds to assets under construction put into service.

Right-of-use assets

Right-of-use assets	12 Months Ended
	Dec. 31, 2021
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Right-of-use assets	Note 6 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. COVID-19-Related On May 28, 2020, the IASB issued “Covid-19-Related Covid-19 The amount recognized in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions to which the Group has applied the practical expedient in IFRS 16.46A is immaterial. 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 and are immaterial. Details of Right-of-use IFRS 16 “Leases” was 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 Office and Total $ in thousands Net book value as of January 1, 2020 43,112 2,500 45,612 Additions to right-of-use assets 24,719 8,369 33,088 Depreciation expense (4,904 ) (1,568 ) (6,472 ) Translation adjustments 1,699 (82 ) 1,617 Net book value as of December 31, 2020 64,626 9,219 73,845 Gross value at end of period 73,878 11,511 85,389 Accumulated depreciation at end of period (9,252 ) (2,292 ) (11,544 ) Net book value as of January 1, 2021 62,424 11,421 73,845 Additions to right-of-use assets (139 ) 6,336 6,197 Depreciation expense (5,721 ) (3,300 ) (9,021 ) Translation adjustments (1,367 ) (231 ) (1,598 ) Net book value as of December 31, 2021 55,197 14,226 69,423 Gross value at end of period 69,782 19,696 89,478 Accumulated depreciation at end of period (14,586 ) (5,470 ) (20,056 ) Entity-wide disclosures: In 2021, approximately $18 million of our right-of-use In 2020, approximately $22 million of our right-of-use In 2019, approximately $15 million of our right-of-use

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2021
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Property, plant and equipment	Note 7. Property, plant and equipment Accounting policy Property, plant and equipment are recognized at acquisition cost less accumulated depreciation and any impairment losses. Acquisition costs include expenditures that are directly attributable to the acquisition of the asset and costs to ready it for use. Depreciation is expensed on a straight-line basis over the estimated useful lives of the assets. If components of property, plant and equipment have different useful lives, they are accounted for separately. The estimated useful lives are as follows: • Buildings and other outside improvements 10-20 years • Leasehold improvements 5-10 years • Office furniture 10 years • Laboratory equipment 3-10 years • Office equipment 5 years • IT equipment 3 years Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted, if appropriate. Any gain or loss on disposal of an item of property, plants and equipment is determined by comparing the proceeds from disposal with the carrying amount of the item. The net amount is recognized in the statement of consolidated operations under the line item “Other operating income and expenses.” Before IFRS 16 adoption as of January 1, 2019, payments made under operating leases were expensed on a straight-line basis over the term of the lease. Lease incentives received were recognized as an integral part of the total lease expense, over the term of the lease. If, according to the terms of a lease, it appeared that substantially all the risks and rewards incidental to ownership were transferred from the lessor to the lessee, the associated leased assets were initially recognized as an asset at the lower of their fair value and the present value of the minimum lease payments and subsequently depreciated or impaired, as necessary. Finance lease assets were transferred to Right-of-use “non-current 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 318 374 329 16,563 17,584 Disposal of tangible assets — (10 ) (1 ) (419 ) (430 ) Reclassification 15 1,974 630 (2,624 ) (5 ) Depreciation expense (192 ) (1,247 ) (684 ) — (2,123 ) Translation adjustments (40 ) (15 ) (11 ) 20 (46 ) Net book value as of December 31, 2019 3,330 3,160 2,435 14,787 23,712 Gross value at end of period 7,833 13,962 4,149 15,585 41,529 Accumulated depreciation and impairment at end of period (4,503 ) (10,802 ) (1,714 ) (798 ) (17,817 ) Net book value as of January 1, 2020 3,330 3,160 2,435 14,787 23,712 Additions to tangible assets 5,248 2,034 854 41,946 50,082 Disposal of tangible assets 4 (122 ) — — (118 ) Reclassification 8,258 692 670 (9,696 ) (76 ) Depreciation expense (817 ) (1,464 ) (861 ) — (3,141 ) Translation adjustments 742 136 73 264 1,215 Net book value as of December 31, 2020 16,765 4,436 3,171 47,301 71,673 Gross value at end of period 22,518 17,381 5,843 47,301 93,043 Accumulated depreciation and impairment at end of period (5,752 ) (12,946 ) (2,672 ) (0 ) (21,370 ) Net book value as of January 1, 2021 16,765 4,436 3,171 47,301 71,673 Additions to tangible assets 2,956 5,352 1,339 6,035 15,682 Disposal of tangible assets — — — (2 ) (2 ) Reclassification (1,694 ) 52,577 (612 ) (50,208 ) 63 Depreciation expense (2,442 ) (4,065 ) (767 ) — (7,275 ) Translation adjustments (852 ) (228 ) (75 ) (141 ) (1,296 ) Net book value as of December 31, 2021 14,733 58,072 3,056 2,985 78,846 Gross value at end of period 22,426 75,511 5,043 2,985 105,965 Accumulated depreciation and impairment at end of period (7,693 ) (17,440 ) (1,987 ) (0 ) (27,119 ) For the year ended December 31, 2021, we continued our investments in research and development equipment in both the United States of America and France. The addition in tangible assets reflects improvements of Cellectis sites for $3.0 million and other equipment for $6.7 million ($5.3 million of technical equipment and $1.3 million of other equipment). Assets under construction as of December 31, 2021 primarily relates to Cellectis’ raw and starting materials manufacturing facility and offices in Paris ($1.1 million), the manufacturing facility in Raleigh, North Carolina ($1.0 million), and capital expenditure in the Plants Segment ($0.9 million). The assets put into service in 2021 mainly concern Cellectis’ Raleigh manufacturing facilities and offices for $47.3 million, with the remaining part relating to Cellectis Paris’ manufacturing facility for $2.0 million and Calyxt for $0.9 million. Entity-wide disclosures: In 2021, approximately $17 million of our PP&E relate to France, while approximately $62 million relate to the United States. In 2020, approximately $16 million of our PP&E related to France, while approximately $56 million related to the United States. In 2019, approximately $9 million of our PP&E related to France, while approximately $15 million related to the United States.

Financial assets and liabilitie

Financial assets and liabilities	12 Months Ended
	Dec. 31, 2021
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Financial assets and liabilities	Note 8. Financial assets and liabilities 8.1 Accounting principles IFRS comprises three phases: classification and measurement of financial assets and liabilities, impairment of financial assets and hedge accounting. Cellectis was not affected by the new classification required by the standard to determine the way financial assets are recognized and measured. Financial assets Under IFRS 9, Cellectis holds either: • financial assets measured at amortized cost or; • financial assets measured at fair value through profit or loss. Non-current Current financial assets correspond to restricted cash. Trade and other receivables are recorded at fair value, which is the nominal value of invoices unless payment terms require a material adjustment for the time value discounting effect at market interest rates. Trade receivables are subsequently measured at amortized cost. A provision for expected credit losses for trade and other receivables is recognized if their recoverable amount is less than their carrying amount. Cellectis trade and other receivables are impaired according to the expected loss model. Receivables are classified as current assets, except for those with a maturity exceeding 12 months after the reporting date. Government grants to Cellectis related to research and development expenses for research programs are recognized as subsidies receivables in the period in which the expenses subject to the subsidy have been incurred, provided there is a reasonable assurance that we will comply with conditions attached to the subsidy and that the subsidy will be received. Financial liabilities Financial liabilities include trade and other payables, finance leases, State Guaranteed loan « PGE » and a tenant improvement loan related to our headquarters in New-York. We initially recognize financial liabilities on the transaction date, which is the date that we become a party to the contractual provisions of the instrument. We derecognize financial liabilities when our contractual obligations are discharged, canceled or expire. Financial liabilities are valued at amortized cost. The amount of interest recognized in financial expenses is calculated by applying the financial liability’s effective interest rate to its carrying amount. Any difference between the expense calculated using the effective interest rate and the actual interest payment impacts the value at which the financial liability is recognized. Liabilities for short term employee benefits are included in financial liabilities. They are recognized for the amount expected to be paid under short-term cash bonus or profit-sharing plans if we have a present legal or constructive obligation to pay the amount as a result of past service provided by the employee, and the obligation can be estimated reliably. 8.2 Detail of financial assets and liabilities The following table shows the carrying amounts and fair values of financial assets and financial liabilities. Accounting category Book value on the Fair Value 2020 Fair value through Amortized cost $ in thousands Financial assets Non-current — 7,007 7,007 7,007 Trade receivables — 5,171 5,171 5,171 Subsidies receivables — 10,703 10,703 10,703 Current financial assets — 27,091 27,091 27,091 Cash and cash equivalents 241,148 — 241,148 241,148 Total financial assets 241,148 49,972 291,120 291,120 Financial liabilities Non-current — 75,764 75,764 75,764 Other non-current — 28,836 28,836 28,836 Current lease debts — 6,696 6,696 6,696 Trade payables — 24,609 24,609 24,609 Other current liabilities — 19,127 19,127 19,127 Total financial liabilities — 155,032 155,032 155,032 Accounting category Book value on the Fair Value 2021 Fair value through Amortized cost $ in thousands Financial assets Non-current — 6,524 6,524 6,524 Trade receivables — 20,361 20,361 20,361 Subsidies receivables — 9,268 9,268 9,268 Current financial assets — 499 499 499 Cash and cash equivalents 185,636 — 185,636 185,636 Total financial assets 185,636 36,652 222,288 222,288 Financial liabilities Non-current — 71,526 71,526 71,526 Non-current — 20,030 20,030 20,030 Current lease debts — 8,329 8,329 8,329 Current financial liabilities — 2,354 2,354 2,354 Trade payables — 23,762 23,762 23,762 Other current liabilities — 13,731 13,731 13,731 Total financial liabilities — 139,731 139,731 139,731 Entity-wide disclosures: In 2021, approximately $1 million of our non-current In 2020, approximately $1 million of our non-current In 2019, approximately $0.5 million of our non-current 8.3. Financial risks management We have exposure to the following risks arising from financial instruments: Foreign exchange risk A portion of our revenue is generated in currencies other than euro. Although our strategy is to favor the euro as our transaction currency when signing contracts, some agreements have been signed in US dollars (primarily agreements entered into by Calyxt, our agreements with Allogene Therapeutics, Inc. and Cytovia Therapeutics, Inc.). As of December 31, 2020, 56% of our cash and cash equivalents were denominated in US dollars. As of December 31, 2021, 57% of our cash and cash equivalents were denominated in US dollars. Cellectis hedging policy is not affected by the application of IFRS 9. As of December 31, 2020 and 2021, we did not hold derivative financial instruments to hedge foreign currency exchange risks. Liquidity risk As of December 31, 2021, our financial debt consists of lease debts for $79.9 million, a 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”) for $21.0 million (interests included) and a $1.4 million loan to finance leasehold improvements at our location in New-York. We have incurred losses and cumulative negative cash flows from operations since our inception in 2000, and we anticipate that we will continue to incur losses for at least the next several years. As of December 31, 2021, we held $185.6 million in cash and cash equivalents. Interest rate risk We seek to engage in prudent management of our cash and cash equivalents, mainly cash on hand and common financial instruments (typically short- and mid-term Credit risk Credit risk is the risk of our financial loss if a customer or counterparty to a financial instrument default on its contract commitments. We are exposed to credit risk due to our trade receivables, subsidies receivables and cash equivalents. Our policy is to manage our risk by dealing with third parties with good credit standards.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2021
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Inventories	Note 9. Inventories Accounting policy Inventories are measured at the lower of cost and net realizable value. Cost is determined using the first in first out cost method. They include all costs of seed production and grain Calyxt purchases as well as costs to store, transport and process the grain into finished products. Consideration Calyxt receives from growers when they purchase seed is recorded as a reduction of inventory. Calyxt evaluates inventory balances for obsolescence on a regular basis using projected selling prices for our products, market prices for the underlying agricultural markets, the age of products and other factors that take into consideration our limited operating history. Prior to the commercialization of our high oleic soybean oil and high oleic soybean meal in early 2019, all Grain Costs were expensed as R&D. Description of inventories As of December 31, 2021, due to the wind-down of its soybean product line, Calyxt did not have any inventory balances, nor does it anticipate having any such balances in 2022 based on the nature of its business activities. As of December 31, 2020, inventories amounted to $1.6 million, $1.4 million of which related to Calyxt’s grain and seed costs, and $0.2 million to raw materials and laboratory consumables (representing pharmaceutical and chemical products). As of December 31, 2020, $3.9 million of net realizable value adjustments to period-end

Trade receivables and other cur

Trade receivables and other current assets	12 Months Ended
	Dec. 31, 2021
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Trade receivables and other current assets	Note 10. Trade receivables and other current assets Accounting policies for trade receivables and other current assets are described in Note 8.1. 10.1 Trade receivables As of December 31, As of December 31, 2020 2021 $ in thousands Trade receivables 5,787 20,390 Valuation allowance (616 ) (29 ) Total net value of trade receivables 5,171 20,361 All trade receivables have payment terms of less than one year. The trade receivables are mainly due to an agreement with Cytovia Therapeutics, Inc. (“the Cytovia agreement”) Cellectis entered into on February 12, 2021. The consideration to Cellectis includes a trade receivable of $20 million issued by Cytovia to Cellectis. 10.2 Subsidies receivables As of December 31, As of December 31, 2020 2021 $ in thousands Research tax credit 10,703 9,268 Total subsidies receivables 10,703 9,268 Research tax credit receivables as of December 31, 2021 include the accrual for a French research tax credit related to 2021 for $7.9 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. In January 2022, a legal court confirmed that Cellectis was entitled to receive the amounts related to 2017 and 2018 tax credits. Research tax credit receivables as of December 31, 2020 include the accrual for a French research tax credit related to 2020 for $9.2 million and to previous periods for $1.3 million. The remaining amount relates to refundable tax credits in the United States. 10.3 Other current assets As of December 31, As of December 31, 2020 2021 $ in thousands VAT receivables 3,093 1,398 Prepaid expenses and other prepayments 14,113 8,171 Tax and social receivables 227 46 Deferred expenses and other current assets 12,210 50 Total other current assets 29,643 9,665 Prepaid expenses and other prepayments primarily include advances to our sub-contractors During the years ended December 31, 2021 and December 31, 2020, we prepaid certain manufacturing costs related to our product candidates UCART123, UCART22 and UCART CS1 of which the delivery of products or services is expected in the coming months. As of December 31, 2020, deferred expenses and other current assets mainly relates to a $6.2 million receivable following Cellectis’ employees option exercise, a Calyxt broker receivable and certain down payments to suppliers for $2.7 million, as well as a right of $3.0 million to obtain equipment at our Raleigh facility which generates an equivalent financial liability. As of December 31, 2021, deferred expenses and other current assets are immaterial. All equipment at our Raleigh facility has been received. As of December 31, 2020, tax and social receivables relate mainly to social charges on personnel expenses. As of December 31, 2021, 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	12 Months Ended
	Dec. 31, 2021
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Current financial assets and Cash and cash equivalents	Note 11. Current financial assets and Cash and cash equivalents As of December 31, 2020 Carrying amount Unrealized Gains/(Losses) Estimated fair value $ in thousands Current financial assets 27,091 — 27,091 Cash and cash equivalents 241,148 — 241,148 Current financial assets and cash and cash equivalents 268,239 — 268,239 As of December 31, 2021 Carrying amount Unrealized Gains/(Losses) Estimated fair value $ in thousands Current financial assets 499 — 499 Cash and cash equivalents 185,636 — 185,636 Current financial assets and cash and cash equivalents 186,135 — 186,135 11.1 Current financial assets Accounting policies Current financial assets is composed of current restricted cash for $0.5 million. As of December 31, 2021, restricted cash consists of deposits to secure a Calyxt furniture and equipment sale-leaseback for $0.6 million of which $0.5 million are classified as short-term restricted cash included within current financial assets. As of December 31, 2020, current restricted cash also included a deposit to secure commitment to suppliers regarding the manufacturing facility construction for $15 million. As of December 31, 2021, the construction of the facility is completed, and no cash amount is restricted in relation to that commitment. Financial assets are measured at fair value through profit or loss in accordance with IAS 39 include the following: • Financial assets including embedded derivatives for which Cellectis elected to designate at fair value through profit or loss; • Financial assets managed on a fair value basis; and • Derivative instruments that are not documented in hedging relationships. IFRS 13 (Fair Value Measurement) requires counterparty and own credit risk to be taken into account when measuring the fair value of financial instruments. This risk is estimated on the basis of observable, publicly available statistical data. Instruments classified under level 1 within the fair value hierarchy are measured with reference to quoted prices in active markets; they consist of corporate debt securities and commercial paper. Their nominal value and their fair value amounted to $0.0 million in each case as of December 31, 2021 and to $11.7 million as of December 31, 2020. 11.2 Cash and cash equivalents Accounting policy Cash and cash equivalents are held for the purpose of meeting short-term cash commitments rather than for the purpose of investment or for other purposes. They are readily convertible into a known amount of cash and are subject to an insignificant risk of changes in value. Cash and cash equivalents include cash, bank accounts, money market funds and fixed bank deposits that meet the definition of a cash equivalent. Cash equivalents are fair valued at the end of each reporting period. Details of cash and cash equivalents As of December 31, As of December 31, 2020 2021 $ in thousands Cash and bank accounts 164,586 137,725 Money market funds 13,977 13,933 Fixed bank deposits 62,585 33,978 Total cash and cash equivalents 241,148 185,636 Money market funds earn interest and are refundable overnight. Fixed bank deposits have fixed original terms that are less than three months or are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value.

Financial liabilities

Financial liabilities	12 Months Ended
	Dec. 31, 2021
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Financial liabilities	Note 12. Financial liabilities 12.1 Detail of financial liabilities As of December 31, As of December 31, 2020 2021 $ in thousands Lease debts 75,764 71,526 State Guaranteed loan « PGE » 22,701 18,770 PPP loan 1,518 — Non-current 4,617 1,259 Total non-current non-current 104,600 91,555 Lease debts 6,696 8,329 State Guaranteed loan « PGE » — 2,246 Current financial liabilities — 108 Total current financial liabilities and current lease debts 6,696 10,683 Trade payables 24,609 23,762 Other current liabilities 19,127 13,731 Total Financial liabilities 155,032 139,731 As of December 31, 2021, the other non-current PPP loan corresponds to Calyxt’s obtention of a $1.5 million paycheck protection program (PPP) loan under the U.S. Coronavirus Aid, Relief and Economic Security (CARES) Act, for which Calyxt has obtained full forgiveness on April 8, 2021, from the Small Business Administration, which administers the PPP loan program, and recognized as other income in April, 2021. State Guaranteed loan (or “Prêt Garanti par l’Etat”, or “PGE”) corresponds to Cellectis’ obtention of an €18.5 million (or $21.0 million using exchange rate as of December 31, 2021) loan from a bank syndicate formed with HSBC, Société Générale, Banque Palatine and Bpifrance in the form of a PGE. Initiated by the French Government to support companies during the COVID-19 non-current 18,8 12.2 Due dates of the financial liabilities Balance as of December 31, 2021 Book Value Less than One One to Five More than Five $ in thousands Lease debts 79,854 8,329 33,110 38,416 Financial liabilities 22,384 2,354 19,291 739 Financial liabilities 102,238 10,683 52,401 39,155 Trade payables 23,762 23,762 — — Other current liabilities 13,731 13,730 — — Total financial liabilities 139,731 48,175 52,401 39,155

Other current liabilities

Other current liabilities	12 Months Ended
	Dec. 31, 2021
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Other current liabilities	Note 13. Other current liabilities As of December 31, As of December 31, 2020 2021 $ in thousands VAT Payables 81 71 Accruals for personnel related expenses 12,969 12,483 Other 6,077 1,177 Total 19,127 13,731 Accruals for personnel are related to annual bonuses, PTO accruals and social expenses on stock options. As of December 31, 2021 “Other” mainly include payables to fixed asset suppliers for $ million, and other tax liabilities for $ million. As of December 31, 2020 “Other” mainly include payables to fixed asset suppliers for $ million, Board of Directors attendance fees for $ million liabilities and other tax liabilities for $ million.

Deferred revenues and contract

Deferred revenues and contract liabilities	12 Months Ended
	Dec. 31, 2021
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Deferred revenues and contract liabilities	Note 14. Deferred revenues and contract liabilities Details of deferred revenues and contract liabilities As of December 31, 2020 As of December 31, 2021 $ in thousands Deferred revenues and contract liabilities 452 301 Total Deferred revenue and contract liabilities 452 301

Capital

Capital	12 Months Ended
	Dec. 31, 2021
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Capital	Note 15. Capital 15.1 Share capital issued Accounting policy In general, each shareholder is entitled to one vote per share at any general shareholders’ meeting. However, our By-Laws equity. Nature of the Transactions Share Capital Share premium Number of shares Nominal value $ in thousands in $ Balance as of J anuary 1, 2019 2,765 828,525 42,430,069 0.05 Capital Increase 2 — 35,600 — Exercise of share warrants, employee warrants and stock options — — — — Non-cash — 23,173 — — Other movements — 2 — — Balance as of December 31, 2019 2,767 851,700 42,465,669 0.05 Exercise of share warrants, employee warrants and stock options 18 6,101 314,517 — Non-cash — 14,365 — — Other movements — (32 ) — — Balance as of December 31, 2020 2,785 872,134 42,780,186 0.05 Capital increase (ATM) 143 46,811 2,415,630 Exercise of share warrants, employee warrants and stock options 17 5,597 288,494 — Non-cash — 12,497 — — Transaction costs — (2,316 ) Other movements — (27 ) — Balance as of December 31, 2021 2,945 934,696 45,484,310 0.05 Capital evolution in 2021 • During the full year ended December 31, 2021, 2,415,630 shares were issued through Cellectis’ At-The-Market non-employee Capital evolution in 2020 • During the full year ended December 31, 2020, 20,464 ordinary shares were issued upon the exercise of 19,702 employee warrants (“bons de souscription de parts de créateurs d’entreprise”) for total proceeds of €163,134; 291,053 ordinary shares were issued upon the exercise of 291,053 stock options for total proceeds of €5,197,970; and 3,000 free shares were converted to 3,000 ordinary shares. Capital evolution in 2019 • During the full year ended December 31, 2019, 35,600 free shares were converted to 35,600 ordinary shares. BSA 2011: On October 28, 2011, using the delegation of authority granted by the General Assembly held the same day, we issued 12,195,113 warrants (Bon de Souscription d’Actions or “BSA”) to the existing shareholders with a ratio of one BSA for one share. October 28, 2014 was the closing date for the exercise of the “BSA 2011.” Pursuant to the terms of the plan, we issued 1,470,836 ordinary shares for gross proceeds of $16.4 million. Voting rights: After a shareholder continuously holds ordinary shares for two years, each ordinary share held by such shareholder is entitled to two votes. • At December 31, 2021, we had 45,484,310 ordinary shares outstanding of which 5,601,472 had a double voting right. • At December 31, 2020, we had 42,780,186 ordinary shares outstanding of which 6,067,389 had a double voting right. • At December 31, 2019, we had 42,465,669 ordinary shares outstanding of which 4,389,581 had a double voting right. Otherwise, our ordinary shares are not entitled to any preferential voting right or restriction. 15.2 Share warrants and non-employee Share warrants and non-employee Holders of vested stock options and warrants are entitled to subscribe to a capital increase of Cellectis at predetermined exercise price. Date Type Number of Number of Number of Number of Number of Maximum of shares Number of Strike price per 03/24/2015 Stock Options 1,591,603 — — 181,271 1,410,332 1,410,332 1,410,332 38.45 03/27/2015 BSA 130,000 — — — 130,000 130,000 130,000 38.45 05/18/2015 BSA 50,000 — — — 50,000 50,000 50,000 29.58 09/08/2015 BSA 224,200 — — — 224,200 224,200 224,200 28.01 09/08/2015 Stock Options 1,598,700 — — 186,900 1,411,800 1,411,800 1,411,800 27.55 03/14/2016 BSA 147,025 — — — 147,025 147,025 147,025 27.37 03/14/2016 Stock Options 1,636,705 — 28,856 161,247 1,446,602 1,446,602 1,446,602 22.44 10/28/2016 BSA 148,000 — 3,000 — 145,000 145,000 145,000 18.68 10/28/2016 Stock Options 1,918,634 — 198,816 111,684 1,608,134 1,608,134 1,608,134 17.90 10/11/2017 BSA 200,000 — — — 200,000 200,000 200,000 24.34 10/11/2017 Stock Options 924,000 — 2,000 150,000 772,000 772,000 772,000 22.57 10/08/2018 Stock Options 20,000 — — 15,000 5,000 5,000 3,750 24.80 03/07/2019 Free shares 2,500 — 2,500 — — — — 16.00 04/24/2019 Stock Options 1,265,515 — 23,822 166,777 1,074,916 1,074,916 743,579 18.25 04/24/2019 Free shares 6,500 — 6,500 — — — — 18.01 07/16/2019 Free shares 4,000 — 4,000 — — — — 14.01 11/06/2019 Stock Options 30,000 — — — 30,000 30,000 15,000 11.06 11/06/2019 Free shares 15,000 — 2,500 12,500 — — — 11.32 11/18/2019 Stock Options 22,500 — — 22,500 — — — 12.33 11/18/2019 Free shares 16,500 — 6,500 10,000 — — — 12.16 03/04/2020 Free shares 6,500 — — — 6,500 6,500 — 14.54 04/14/2020 Free shares 20,000 — — — 20,000 20,000 — 9.14 04/14/2020 Stock Options 160,000 — — — 160,000 160,000 60,000 8.27 06/19/2020 Free shares 16,500 — — 6,500 10,000 10,000 — 14.76 06/19/2020 Stock Options 17,000 — — — 17,000 17,000 6,375 15.84 07/20/2020 Free shares 10,000 — — — 10,000 10,000 — 15.76 07/20/2020 Stock Options 17,000 — — — 17,000 17,000 5,312 15.12 08/05/2020 Free shares 70,000 — 10,000 26,000 34,000 34,000 — 14.00 08/05/2020 Stock Options 212,000 — — 24,250 187,750 187,750 59,872 14.62 09/11/2020 Free shares 15,000 — — — 15,000 15,000 — 14.58 09/11/2020 Free shares 6,500 — — 6,500 — — — 14.98 09/11/2020 Stock Options 45,000 — — — 45,000 45,000 14,062 14.36 10/14/2020 Free shares 416,750 — — 81,420 335,330 335,330 — 22.45 11/05/2020 Stock Options 28,000 — — — 28,000 28,000 7,000 14.62 11/05/2020 Free shares 16,600 — — — 16,600 16,600 — 14.76 12/16/2020 Free shares 7,300 — — — 7,300 7,300 — 23.75 03/04/2021 Stock Options — 924,520 — 83,875 840,645 840,645 — 19.44 03/05/2021 Free shares — 16,500 — — 16,500 16,500 — 14.44 03/05/2021 Free shares — 313,541 — 32,020 281,521 281,521 — 12.69 04/13/2021 Stock Options — 27,465 — — 27,465 27,465 2,861 16.07 05/12/2021 Free shares — 2,000 — — 2,000 2,000 — 12.70 05/12/2021 Stock Options — 3,500 — — 3,500 3,500 — 14.36 05/28/2021 Free shares — 158,000 — 9,775 148,225 148,225 — 12.38 05/28/2021 Stock Options — 35,000 — — 35,000 35,000 — 12.69 09/30/2021 Free shares — 12,975 — 550 12,425 12,425 — 11.22 09/30/2021 Stock Options — 25,950 — 1,100 24,850 24,850 — 11.51 10/13/2021 Free shares — 4,500 — — 4,500 4,500 — 8.29 10/13/2021 Stock Options — 9,000 — — 9,000 9,000 — 10.29 11/25/2021 Free shares — 2,100 — — 2,100 2,100 — 7.84 11/25/2021 Stock Options — 4,500 — — 4,500 4,500 — 8.81 11/30/2021 Free shares — 700 — — 700 700 — 7.42 11/30/2021 Stock Options — 1,300 — — 1,300 1,300 — 8.54 Total 11,015,532 1,541,551 288,494 1,289,869 10,978,720 10,978,720 8,462,904 • In 2021, our subsidiary Calyxt granted stock options, restricted stock unit and performance stock unit in Calyxt representing as of December 31, 2021 a 4.6% interest of that subsidiary if fully exercised to a group of its employees, directors, executive officers and consultants. The compensation expense for 2021 amounted to $1.6 million (see Note 16). • In 2020, our subsidiary Calyxt granted stock options, restricted stock unit and performance stock unit in Calyxt representing as of December 31, 2020 a 2.7% interest of that subsidiary if fully exercised to a group of its employees, directors, executive officers and consultants. The compensation expense for 2020 amounted to $6.7 million (see Note 16). • In 2019, our subsidiary Calyxt granted stock options, restricted stock unit and performance stock unit in Calyxt representing as of December 31, 2019 a 6.1% interest of that subsidiary if fully exercised to a group of its employees, directors, executive officers and consultants. The compensation expense for 2019 amounted to $4.4 million (see Note 16). 15.3 Non-controlling On July 25, 2017, Calyxt closed its IPO with $64.4 million in gross proceeds to Calyxt from the sale of 8,050,000 shares at $8 per share, including the full exercise of the underwriter’s over-allotment option and Cellectis’ purchase of $20.0 million of shares in the IPO. On May 22, 2018, Calyxt completed a follow-on follow-on On October 20, 2020, Calyxt entered into definitive agreements with institutional investors for the purchase and sale of 3,750,000 shares of Calyxt’s common stock, at a purchase price of $4.00 per share, in an SEC-registered, On September 21, 2021, Calyxt entered into an ATM Program. Under the terms of the ATM Program, Calyxt may, from time-to-time, As of December 31, 2021, the Company had issued approximately 1.4 million shares of common stock under the Program for proceeds of $3.9 million, net of commissions and payments for other share issuance costs. An additional $0.2 million of proceeds were received in early 2022 upon settlement of those transactions. As of December 31, 2021, non-controlling The following table summarizes the information relating to each of our subsidiaries that reported non-controlling CALYXT 2020 2021 $ in thousands Revenue 22,892 26,946 Net Profit (Loss) (43,902 ) (28,358 ) Net Profit (Loss) attributable to NCI (16,409 ) (10,910 ) Other comprehensive income (1,196 ) (3,622 ) Total comprehensive income (45,098 ) (31,980 ) Total comprehensive income attributable to NCI (15,942 ) (12,216 ) Current assets 39,590 15,180 Non-current 23,737 19,656 Current liabilities 6,945 4,933 Non-current 19,507 14,495 Net assets 36,875 15,408 Net assets attributable to NCI 13,035 5,886

Share-based payments

Share-based payments	12 Months Ended
	Dec. 31, 2021
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Share-based payments	Note 16. Share-based payments 16.1 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 of 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: 2019 2020 2021 Weighted-Average fair values of stock options granted 10.26 € 7.00 € 5.76€ Assumptions: Risk-free interest rate -0.38% - 0.09% 0.00% 0.00% Share entitlement per options 1 1 1 Exercise price 11.06€ - 18.25€ 8.27€ - 15.84€ 8.54€ - 19.44€ Grant date share fair value 11.32€ - 17.80€ 9.14€ - 15.76€ 7.42€ - 16.54€ Expected volatility 63.8% - 66.6% 61.3% - 62.8% 58.4% - 60.1% Expected term (in years) 6.15 - 6.25 6.15 6.15 Vesting conditions Service Service Service Vesting period Graded Graded Graded Information on stock option activity follows: Options Exercisable Weighted- Average Options Outstanding Weighted- Average Exercise Price Per Share Remaining Average Useful Life Balance as of December 31, 2019 6,922,172 26.30 € 9,672,382 24.22 € 6.8y Granted — — 479,000 12.54 € Exercised — — (291,053 ) 17.86 € Forfeited or Expired — — (373,672 ) 20.61 € Balance as of December 31, 2020 8,002,398 25.28 € 9,486,657 23.97 € 5.9y Granted — — 1,031,235 18.76 € Exercised — — (253,494 ) 18.49 € Forfeited or Expired — — (1,104,604 ) 24.27 € Balance as of December 31, 2021 7,566,679 24.78 € 9,159,794 23.50 € 5.3y Share-based compensation expense related to stock option awards was $5.1 million in 2021, $8.9 million in 2020 and $13.4 million in 2019. Warrants The weighted-average fair values of warrants granted and the assumptions used for the Black-Scholes option pricing model were as follows: 2016 2017 Weighted-Average fair values of warrants granted 9.33€ 13.20€ Assumptions: Risk-free interest rate 0.00% - 0.04% 0.12% Share entitlement per options 1 1 Exercise price 18.68€ - 27.37€ 24.34€ Grant date share fair value 16.42€ - 22.48€ 24.95€ Expected volatility 62.8% - 63.1% 64.7% Expected term (in years) 6 6 Vesting conditions Service Service Vesting period Graded Graded Information on warrants activity follows: Warrants Weighted- Warrants Weighted- Remaining Balance as of December 31, 2019 852,260 25.86 € 918,927 26.72 € 6.2y Granted — — — — Exercised — — (19,702 ) 8.28 € Forfeited or Expired — — — — Balance as of December 31, 2020 899,225 27.15 € 899,225 27.15 € 5.3y Granted — — — — Exercised — — (3,000 ) 18.68 € Forfeited or Expired — — — — Balance as of December 31, 2021 896,225 27.18 € 896,225 27.18 € 4.3y There was no share-based compensation expense related to non-employee Free shares The free shares granted prior to 2018 are subject to a two-year The free shares granted in 2018 and until 2021 are subject to at least one-year one-year two-years 3-year The free shares granted in 2021 and after are subject to a three-year vesting period for all employees, provided that the free shares granted to executive officers are subject to non-market 3-year Information on free shares activity follows: Number of Free Weighted- Unvested balance at December 31, 2019 67,000 13.98 € Granted (1) 591,685 20.10 € Vested (3,000 ) 23.84 € Cancelled (26,035 ) 16.45 € Unvested balance at December 31, 2020 629,650 19.59 € Granted 510,316 8.31 € Vested (32,000 ) 14.39 € Cancelled (185,265 ) 16.49 € Unvested balance at December 31, 2021 922,701 14.15 € (1) 423,285 free shares have been granted in October 2020 under the Amended Second Free Shares 2018 Plan and are under non-market non-market 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 $6.4 million in 2021, $0.9 million in 2020 and $0.7 million in 2019. 16.2 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 2021 Weighted-Average fair values of stock options granted $10.18 $3.24 $3.61 Assumptions: Risk-free interest rate 1.7 % - 0.3 % - 0.6 % - Share entitlement per options 1 1 1 Exercise price $4.05 - $15.59 $3.42 - $7.30 $2.27 - $9.38 Grant date share fair value $4.05 - $15.59 $3.42 - $7.30 $2.27 - $9.38 Expected volatility 52.6% - 78.9% 77.4 % - 80.1% - 91.0% Expected term (in years) 6.8 - 10.0 6.0 5.5 - 6.5 Vesting conditions Service Service Service Vesting period Graded 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 Calyxt’s 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- Remaining Balance as of December 31, 2019 1,789,567 $ 8.73 4,481,359 $ 11.73 6.8y Granted — — 887,765 $ 4.67 Exercised — — (58,575 ) $ 3.60 Forfeited or Expired — — (689,376 ) $ 12.89 Balance as of December 31, 2020 2,347,665 $ 10.15 4,621,173 $ 10.30 6.2y Granted — — 774,959 $ 5.20 Exercised — — (61,372 ) $ 3.70 Forfeited or Expired — — (676,335 ) $ 10.75 Balance as of December 31, 2021 2,789,110 $ 10.23 4,658,425 $ 9.47 5.6y Stock-based compensation expense related to stock option awards was $1.7 million in 2021, $4.0 million in 2020 and $6.8 million in 2019. The options granted under the plans were originally only exercisable upon a triggering event or initial public offering as defined by the plans. 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 Weighted-Average Value Unvested balance at December 31, 2019 813,526 $ 10.31 Granted 105,633 $ 6.54 Vested (309,693 ) $ 10.08 Cancelled (61,659 ) $ 10.80 Unvested balance at December 31, 2020 547,807 $ 9.49 Granted 406,981 $ 4.59 Vested (193,857 ) $ 7.68 Cancelled (189,628 ) $ 10.91 Unvested balance at December 31, 2021 571,303 $ 6.15 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 a favorable impact of $0.1 million due to options forfeiture in 2021, compared to an expense of $2.3 million in 2020 and $4.9 million in 2019. 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 During 2021, the Calyxt recognized a benefit from the forfeiture of 166,667 performance stock units held by Mr. Blome, its former Chief Executive Officer. In July 2021, the Company granted 600,000 performance stock units under the Inducement Plan to Mr. Carr, its President and Chief Executive Officer. The performance stock units will vest if the Calyxt’s stock remains above three specified price levels for 30 calendar days over the three-year performance period. The performance stock units will be settled in unrestricted shares of the Calyxt’s common stock on the vesting date. The estimated fair values of performance stock units granted in 2021, and the assumptions used were as follows: Date of grant 07/01/2021 Estimated fair values of performance stock units granted: At least $12 per share $ 2.16 At least $15 per share $ 1.89 At least $20 per share $ 1.55 Assumptions: Expected term (in years) 3 Expected volatility 90.0 % Risk-free interest rate 0.4 % Information on performance stock unit activity follows: Number of Unvested balance at December 31, 2019 311,667 Granted — Vested — Cancelled — Unvested balance at December 31, 2020 311,667 Granted 600,000 Vested — Cancelled (166,667 ) Unvested balance at December 31, 2021 745,000 Share-based compensation expense related to performance stock unit awards was immaterial in 2021, amounted to $0.4 million in 2020 and to $0.2 million in 2019.

Earnings per share

Earnings per share	12 Months Ended
	Dec. 31, 2021
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Earnings per share	Note 17. Earnings per share Accounting policy Basic earnings per share are calculated by dividing profit attributable to our ordinary shareholders by the weighted average number of ordinary shares outstanding during the period, adjusted to take into account the impact of treasury shares. Diluted earnings per share is calculated by adjusting profit attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding, for the effects of all potentially dilutive ordinary shares (stock-options, free shares, share warrants, employee warrants). Detail of earnings per share For the year ended December 31, 2019 2020 2021 Net income (loss) attributable to shareholders of Cellectis ($ in thousands) (102,091 ) (81,074 ) (114,197 ) Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share 42,442,136 42,503,447 44,820,279 Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share) (2.41 ) (1.91 ) (2.55 ) Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share) (2.41 ) (1.91 ) (2.55 )

Provisions

Provisions	12 Months Ended
	Dec. 31, 2021
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Provisions	Note 18. Provisions Accounting policy A provision is recognized if, as a result of a past event, we have a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. The amount recognized as a provision is the best estimate of the expenditure required to settle the present obligation at the reporting date. The IFRS IC was asked to consider the method for calculating obligations relating to defined benefit plans in which the attribution of benefit is determined by an employee’s presence within the Group at the time he/she retires and whose benefits are capped at a certain length of service. In its decision, the IFRS IC concluded that no benefit is earned if the employee leaves before reaching retirement age and that the obligation must only be recognized over the final years of the employee’s career. As a result, the Company revised its actuarial calculation method. As the table used for calculation was capped at 45 years of service, the impact on the financial statements was not material. Provisions for retirement and other benefits Our defined benefit obligations, and their cost, are determined using the projected unit credit method. The method consists in measuring the obligation based on a projected end-of-career Actuarial assumptions used to determine the benefit obligations are specific to each country and each benefit plan. The discount rate used is the yield at the reporting date on AA credit-rated bonds with maturity dates that approximate the expected payments for our obligations. Actuarial gains or losses are recognized in the statement of comprehensive loss for the year in which they occur. Other long-term employee benefits Our net obligation for long-term employee benefits other than retirement plans is equal to the value of employees’ future benefits vested in exchange for services rendered in the current and prior periods. The benefits are discounted and the fair value of any plan assets is deducted. The obligation is measured using the projected unit credit method. The discount rate is the same as the one used for the provisions for retirement and other benefits. Actuarial gains or losses are recognized in profit or loss for the year in which they occur. Termination benefits Termination benefits are recognized as a liability and expense at the earlier of the following dates: • When the entity can no longer withdraw the offer of those benefits; and • When the entity recognizes costs for a restructuring that is within the scope of IAS 37 Provisions and involves the payment of termination benefits. Details of provisions 01/01/2020 Additions Amounts used Reversals OCI 12/31/2020 $ in thousands Pension 2,855 410 — — 745 4,010 Loss on contract 272 — (272 ) — — — Employee litigation and severance 639 229 (308 ) (49 ) 49 560 Commercial litigation 2,832 329 (1,692 ) (985 ) 86 571 Total 6,598 968 (2,272 ) (1,034 ) 881 5,141 Non-current 2,855 410 — — 745 4,010 Current provisions 3,743 558 (2,272 ) (1,034 ) 136 1,131 01/01/2021 Additions Amounts used Reversals OCI 12/31/2021 $ in thousands Pension 4,010 628 — — (565 ) 4,073 Employee litigation and severance 560 172 (99 ) (82 ) (43 ) 508 Commercial litigation 571 261 (191 ) (241 ) (37 ) 363 Total 5,141 1,061 (290 ) (324 ) (645 ) 4,944 Non-current 4,010 628 — — (565 ) 4,073 Current provisions 1,131 433 (290 ) (324 ) (79 ) 871 During the year ended December 31, 2021, additions mainly relate to (i) pension service cost of the period for $0.6 million, (ii) employee litigation for $0.2 million and (iii) commercial litigations with suppliers for $0.3 million. The amounts used and reversed during the period mainly relate to (i) the settlement of employee litigation for $0.2 million and (ii) the settlement of a commercial litigation for $0.4 million. During the year ended December 31, 2020, additions mainly relate to (i) commercial litigation for $0.3 million, (ii) employee litigation for $0.2 million and (ii i million and (iv) the settlement of a commercial litigation for $2.7 million of which $1.7 million was paid. Commitments for compensation payable to employees upon their retirement France In France, pension funds are generally financed by employer and employee contributions and are accounted for as defined contribution plans, with the employer contributions recognized as expense as incurred. There are no actuarial liabilities in connection with these plans. Expenses recorded in the years ended December 31, 2019, 2020 and 2021 amounted to $1.1 million, $1.5 million and $0.6 million, respectively. French law also requires payment of a lump sum retirement indemnity to employees based on years of service and annual compensation at retirement. Benefits do not vest prior to retirement. We are paying this defined benefit plan. It is calculated as the present value of estimated future benefits to be paid, applying the projected unit credit method whereby each period of service is seen as giving rise to an additional unit of benefit entitlement, each unit being measured separately to build up the final. The calculation of legal compensation for termination has changed in 2017 following the publication of a new French law. The two important changes are: • Seniority conditions: the employee must be entitled to an indemnity of 8 working months against one year before. • Calculation of the allowance: 1/4 of a month of salary per year of seniority up to 10 years, against 1/5 before, and no change beyond the 11th year. As part of the estimation of the retirement indemnity to employee based on the employer initiative, the following assumptions were used for all categories of employees: 2019 2020 2021 % social security contributions 45.00% 45.00% 45.00% Salary increases 3.50% 3.50% 3.50% Discount rate 1.00% 0.68% 1.13% Terms of retirement Retirement based on the employer initiative Retirement age 65 years old 65 years old 65 years old The discount rates are based on the market yield at the end of the reporting period on high quality corporate bonds. The following table shows reconciliation from the opening balances to the closing balances $ in thousands As of January 1, 2019 (2,278 ) Current service cost (275 ) Interest cost (39 ) Benefit paid — Actuarial gains and losses (303 ) Reclassification/CTA 40 As of December 31, 2019 (2,855 ) Current service cost (381 ) Interest cost (29 ) Benefit paid — Actuarial gains and losses (411 ) Reclassification/CTA (334 ) As of December 31, 2020 (4,010 ) Current service cost (602 ) Interest cost (26 ) Benefit paid Actuarial gains and losses 231 Reclassification/CTA 334 As of December 31, 2021 (4,073 ) United States of America There is no defined benefit plan for Cellectis S.A.’s subsidiaries located in the United States.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2021
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Commitments	Note 19. Commitments Accounting policy The commitment amounts are associated with contracts that are enforceable and legally binding and that specify all significant terms, including fixed or minimum services to be used, fixed, minimum or variable price provisions, and the approximate timing of the actions under the contracts. They do not include obligations under agreements that we can cancel without a significant penalty. Details of commitments As of December 31, 2021 Total Less than 1 1 - 3 3 - 5 More than 5 $ in thousands License and collaboration agreements 17,580 1,530 3,060 3,060 9,930 Clinical & Research and Development agreements 444 444 — — — IT licensing agreements 1,101 445 655 — — Total commitments 19,125 2,419 3,715 3,060 9,930 Obligations under the terms of license and collaboration 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 Clinical & Research agreements We have entered into clinical and research agreements where we are obligated to pay for services to be provided in the next years regarding our research collaboration agreements, clinical trials and translational research projects. Obligations under the terms of IT licensing agreements We have entered into an IT licensing agreement and have related obligations to pay licensing fees.

Related parties

Related parties	12 Months Ended
	Dec. 31, 2021
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Related parties	Note 20. Related parties Key management personnel remuneration Key management personnel include members of the Board of Directors and the CODM as of December 31, 2021, as described in Note 3.5. Short-term employee benefits paid to key management personnel totaled to $5.2 million in the fiscal year 2019, $6.3 million in the fiscal year 2020 and $6.0 million in the fiscal year 2021. On September 4, 2014, the Board of Directors adopted a change of control plan which applies to the members of the CODM. This plan defines the conditions under which a severance package will be paid after a change of control of our company. Key management personnel employment agreements include a termination indemnity or additional post-employment compensation. Key management personnel received an aggregate of 676,465 securities in share-based remuneration (free shares and stock options) over the year ended December 31, 2021. The associated non-cash Other transactions with related parties Mr. Godard, a member of the Board of Directors, entered into two service agreements with us and provided consultancy services in the area of (i) global development strategy and (ii) specific development of agricultural biotechnology activities. Compensation paid for those services in the years ended December 31, 2019, 2020 and 2021 amounted to $71 thousand, $58 thousand and $71 thousand respectively. No balances were outstanding at the end of each fiscal year. As of December 31, 2021, Mr. Godard held 50,000 non-employee

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2021
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Subsequent events	Note 21. Subsequent events On January 10, 2022, our licensed partner, Allogene Therapeutics announced removal of FDA clinical hold on their clinical studies. On February 10, 2022, we announced the appointment of Mr. Bing Wang as Chief Financial Officer. On February 22, 2022, Calyxt announced th e placement to an institutional investor in an underwritten offering of (i) shares of Calyxt common stock, (ii) pre-funded warrants to purchase up to shares of its common stock, and (iii) common warrants to purchase up to shares of its common stock (the “Offering”). The shares of common stock and the pre-funded warrants were each sold in combination with corresponding common warrants, with common warrant to purchase share of common stock for each share of common stock or each pre-funded warrant sold. The pre-funded warrants will have an price of $ per share of Calyxt common stock and the common warrants will have an exercise price of $ per share of Calyxt common stock. The pre-funded warrants will be immediately exercisable and remain exercisable until exercised, while the common warrants will be exercisable months after the date of issuance and will have a term of years from the date of exercisability. The aggregate public offering price for each share of common stock or each pre-funded warrant and, in each case, an accompanying common warrant was $ . All securities sold in the Offering were sold by Calyxt. In the aggregate, Calyxt received estimated net proceeds of $10.0 million, after deducting approximately $0.9 million of placement and agent fees and estimated other offering expenses. Calyxt intends to use the net proceeds from this offering for enhancing the capabilities of its BioFactory production system and increasing its capacity to produce at larger scales, continuing to build out its PlantSpring technology platform and AIML capabilities, furthering customer relationships, and for working capital and general corporate purposes. Based on Calyxt’s 42,718,930 outstanding common stock as of February 23, 2022, if all Pre-Funded

Accounting principles (Policies

Accounting principles (Policies)	12 Months Ended
	Dec. 31, 2021
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Basis for preparation	2.1 Basis for preparation The Consolidated Financial Statements of Cellectis as of and for the year ended December 31, 2021 were approved by our Board of Directors on March 3, 2022. Our Consolidated Financial Statements are presented in U.S. dollars. See Note 2.3. The Consolidated Financial Statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and in conformity with IFRS as endorsed by the European Union. The Consolidated Financial Statements have been prepared using the historical cost measurement basis except for certain assets and liabilities that are measured at fair value in accordance with IFRS. 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”). The significant accounting methods used to prepare the Consolidated Financial Statements are described below. Application of new or amended standards or new amendments The following pronouncements and related amendments have been adopted by us from January 1, 2021 with significant impact on the Consolidated Financial Statements: • IFRS Interpretation Committee Decision on configuration or Customization Costs in a Cloud Computing Arrangement (IAS 38 Intangible Assets) (published on April 27, 2021). See note 5. The following pronouncements and related amendments have been adopted by us from January 1, 2021 but had no significant impact on the Consolidated Financial Statements: • Interest Rate Benchmark Reform – Phase 2: Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16. The amendments provide temporary reliefs which address the financial reporting effects when an interbank offered rate (IBOR) is replaced with an alternative nearly risk-free interest rate (RFR). • Amendments to IFRS 16 Leases: COVID-19-Related • IFRS Interpretation Committee Decision Attributing Benefit to Periods of Service (IAS 19) (published on May 24, 2021). Standards, interpretations and amendments issued but not yet effective The following pronouncements and related amendments are applicable for first quarter accounting periods beginning after January 1, 2022 or January 1, 2023, as specified below. 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. • Amendments to IAS 37 – Onerous Contracts: Cost of Fulfilling a Contract (Effective for the accounting periods as of January 1, 2022) • Amendments to IAS 16 – Property, Plant and Equipment: Proceeds before Intended Use (Effective for the accounting periods as of January 1, 2022) • Amendments to IFRS 3 – Reference to the Conceptual Framework (Effective for the accounting periods as of January 1, 2022) • IFRS 9 Financial Instruments – Fees in the ’10 per cent’ Test for Derecognition of Financial Liabilities (Effective for the accounting periods as of January 1, 2022) • IFRS 17 – Insurance Contracts (Effective for the accounting periods as of January 1, 2023) • Amendments to IAS 8 – Definition of Accounting Estimates (issued on 12 February 2021 and Effective for the accounting periods as of January 1, 2023) • Amendments to IAS 1 and IFRS Practice Statement 2 –Disclosure of Accounting Policies (Effective for the accounting periods as of January 1, 2023) • Amendments to IAS 1 – Classification of Liabilities as Current or Non-current • Amendments to IAS 12 – Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (issued on 8 May 2021 and Effective for the accounting periods as of January 1, 2023)
Currency of the financial statements	2.2 Currency of the financial statements The Consolidated Financial Statements are presented in U.S. dollars, which differs from the functional currency of Cellectis, which is the euro. 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 flow 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 “Currency Translation Adjustments” in the Consolidated Statements of Changes in Shareholders’ Equity.
Basis of consolidation	2.3 Basis of consolidation Going concern The consolidated financial statements were prepared on a going concern basis. With cash and cash equivalents of $185,636 thousand as of December 31, 2021, the Company believes it has sufficient resources to continue operating for at least twelve months following the consolidated financial statements’ publication. 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 consolidation. Consolidated entities For the year ended December 31, 2021, the consolidated group of companies (sometimes referred to as the “Group”) includes Cellectis S.A., Cellectis, Inc., Cellectis Biologics Inc. and Calyxt. As of December 31, 2021, Cellectis S.A. owns 100% of Cellectis, Inc., which owns 100% of Cellectis Biologics, Inc., and approximately 61.8% of Calyxt’s outstanding shares of common stock. As of December 31, 2020, Cellectis S.A. owned 100% of Cellectis, Inc. and approximately 64.7% of Calyxt’s outstanding shares of common stock. On September 21, 2021, Calyxt entered into an ATM Program. Under the terms of the ATM Program, Calyxt may, from time-to-time, As of December 31, 2021, the Company had issued approximately 1.4 million shares of common stock under the Program. Calyxt’s balance of cash and cash equivalents includes $3.9 million of net proceeds from those sales, and another $0.2 million of cash was received in early January 2022 following the settlement of those sales with the broker. Non-controlling Non-controlling non-controlling follow-on
Foreign currency	2.4 Foreign currency Foreign currency transactions and balances Significant transactions in foreign currencies are translated into the respective functional currencies at the exchange rates effective at the transaction dates, otherwise the average rate of the previous month is used for non-significant The resulting exchange gains or losses are recorded in the consolidated statements of operations in financial gain (loss). Foreign currency translation The assets and liabilities of foreign operations having a functional currency different from the euro are translated into euros at the period end exchange rate. The income and expenses of foreign operations are translated into euros using the average exchange rate for the reporting period Gains and losses arising from currency translation are recognized in other comprehensive loss. Consolidated financial statements are then converted into dollars using the method described in Note 2.2. The difference in effect of exchange rate changes on cash and cash equivalents between the statements of consolidated operations and consolidated cash flows is mainly explained by the following elements: • the differential between the average exchange rate and the period end rates applied to the cash flows of the period; • the differential between the opening exchange rates and the period end exchanges rate applied on our opening cash and cash equivalents balance denominated in dollars; and • the foreign exchange rate impact of the conversion of the financial statements of our US subsidiaries.
Use of judgment, estimates and assumptions	2.5 Use of judgment, estimates and assumptions The preparation of these consolidated financial statements requires management to make judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the accompanying disclosures, including the disclosure of contingent liabilities. Actual amounts may differ from those estimates. The Group’s exposure to risks and uncertainties is disclosed in Note 8.3: Financial instruments risk management and policies. Estimates and assumptions The key assumptions concerning the future and other key sources of estimation uncertainty at the period end date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are described below. The Group based its assumptions and estimates on parameters available when the consolidated financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising that are beyond the control of the Group. Such changes are reflected in the assumptions when they occur. • Revenue Recognition: Collaboration Agreements and Licenses, Sales of Products and Services (Note 3.1) • Research Tax Credit (Note 3.1) • Share-Based Compensation (Note 16) • Provisions for risks and charges (Note 18)

Information concerning the Gr_2

Information concerning the Group's Consolidated Operations (Tables)	12 Months Ended
	Dec. 31, 2021
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Revenues By Country of Origin and Other Income	Revenues by country of origin and other income For the year ended December 31, 2019 2020 2021 $ in thousands From France 7,896 51,057 30,347 From USA 7,294 22,892 26,946 Revenues 15,190 73,949 57,293 Research tax credit 7,800 8,433 8,239 Subsidies and other (1) — 74 1,539 Other income 7,800 8,507 9,778 Total revenues and other income 22,990 82,456 67,071 (1) For the year ended December 2021, this includes only Calyxt’s PPP loan, which has been forgiven and recognized as other income in April 2021, as disclosed in note 12.1.
Revenues by Nature	Revenues by nature For the year ended December 31, 2019 2020 2021 $ in thousands Recognition of previously deferred upfront payments — 20,291 — Other revenues from collaboration agreements 6,055 28,532 29,971 Collaboration agreements 6,055 48,823 29,971 Licenses 1,762 2,123 250 Products & services 7,373 23,003 27,072 Total revenues 15,190 73,949 57,293
Details of Operating Expenses by Nature	Details of operating expenses by nature For the year ended December 31, 2019 2020 2021 $ in thousands Cost of revenue Cost of goods sold (9,280 ) (34,168 ) (29,517 ) Royalty expenses (2,112 ) (2,107 ) (1,844 ) Cost of revenue (11,392 ) (36,275 ) (31,360 ) For the year ended December 31, 2019 2020 2021 $ in thousands Research and development expenses Wages and salaries (21,294 ) (29,818 ) (43,360 ) Social charges on stock option grants (1,357 ) (56 ) (868 ) Non-cash (12,260 ) (8,029 ) (10,852 ) Personnel expenses (34,911 ) (37,903 ) (55,080 ) Purchases and external expenses (49,251 ) (41,270 ) (60,931 ) Other (7,880 ) (7,777 ) (13,019 ) Total research and development expenses (92,042 ) (86,950 ) (129,030 ) For the year ended December 31, 2019 2020 2021 $ in thousands Selling, general and administrative expenses Wages and salaries (12,822 ) (15,794 ) (15,117 ) Social charges on stock option grants (491 ) (23 ) (347 ) Non-cash (14,621 ) (8,707 ) (2,266 ) Personnel expenses (27,934 ) (24,524 ) (17,729 ) Purchases and external expenses (11,431 ) (15,358 ) (14,413 ) Other (3,652 ) (4,319 ) (5,727 ) Total selling, general and administrative expenses (43,017 ) (44,201 ) (37,869 ) For the year ended December 31, 2019 2020 2021 $ in thousands Personnel expenses Wages and salaries (34,116 ) (45,612 ) (58,476 ) Social charges on free shares and stock option grants (1,848 ) (79 ) (1,215 ) Non-cash (26,881 ) (16,736 ) (13,118 ) Total personnel expenses (62,845 ) (62,427 ) (72,809 )
Details of Financial Income and Expenses	Details of financial income and expenses For the year ended December 31, 2019 2020 2021 Interest income 6,985 1,949 736 Foreign exchange gain 4,481 3,155 11,860 Other financial revenues 505 364 638 Total financial revenues 11,971 5,468 13,234 Interest expenses (3 ) (43 ) (355 ) Interest expenses for leases (2,603 ) (3,557 ) (4,983 ) Foreign exchange loss (671 ) (13,885 ) (2,130 ) Other financial expenses (354 ) (29 ) (197 ) Total financial expenses (3,631 ) (17,514 ) (7,665 ) Total 8,340 (12,046 ) 5,570
Disclosure of Income Tax (Expense or Income)	Tax proof For the year ended December 31, 2019 2020 2021 $ in thousands Income (loss) before taxes from continuing operations (115,212 ) (97,483 ) (125,107 ) Theoretical group tax rate 25.35 % 24.88 % 23.42 % Theoretical tax benefit (expense) 29,208 24,254 29,298 Increase/decrease in tax benefit arising from: Permanent differences (1,131 ) (1,141 ) (458 ) Research tax credit 2,786 3,245 4,437 Share-based compensation & other IFRS adjustments (7,828 ) (4,198 ) (3,901 ) Non recognition of deferred tax assets related to tax losses and temporary differences (23,079 ) (22,159 ) (29,377 ) Other differences 43 0 0 Effective tax expense — — — Effective tax rate 0.00 % 0.00 % 0.00 %
Disclosure of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities As of December 31, 2019 2020 2021 $ in thousands Credits and net operating loss carryforwards 102,112 141,954 157,823 Pension commitments 714 1,003 1,018 Leases 47 319 1,113 Impairment of assets 1 1 1 Revenue recognition 197 (491 ) — Other 284 1,308 (3,973 ) Total unrecognized deferred tax assets, net (103,354 ) (144,095 ) (155,982 )
Summary of Key Performance Indicators by Reportable Segments	Details of key performance indicators by reportable segment For the year ended December 31, 2019 For the year ended December 31, 2020 For the year ended December 31, 2021 ($ in thousands) Plants Therapeutics Total Plants Therapeutics Total Plants Therapeutics Total External revenues 7,294 7,896 15,190 22,892 51,057 73,949 26,946 30,347 57,293 External other income — 7,800 7,800 — 8,507 8,507 1,528 8,250 9,778 External revenues and other income 7,294 15,696 22,990 22,892 59,564 82,456 28,475 38,597 67,071 Cost of revenue (9,275 ) (2,117 ) (11,392 ) (34,324 ) (1,951 ) (36,275 ) (29,517 ) (1,844 ) (31,360 ) Research and development expenses (12,390 ) (79,652 ) (92,042 ) (9,903 ) (77,048 ) (86,950 ) (11,190 ) (117,840 ) (129,030 ) Selling, general and administrative expenses (26,090 ) (16,927 ) (43,017 ) (21,688 ) (22,513 ) (44,201 ) (14,987 ) (22,882 ) (37,869 ) Other operating income and expenses 25 (116 ) (91 ) (103 ) (363 ) (466 ) 23 488 511 Total operating expenses (47,730 ) (98,812 ) (146,542 ) (66,018 ) (101,875 ) (167,893 ) (55,671 ) (142,077 ) (197,748 ) Operating income (loss) before tax (40,436 ) (83,116 ) (123,552 ) (43,126 ) (42,311 ) (85,437 ) (27,196 ) (103,481 ) (130,677 ) Net financial gain (loss) 294 8,045 8,340 (776 ) (11,270 ) (12,046 ) (1,162 ) 6,731 5,570 Net income (loss) (40,142 ) (75,071 ) (115,212 ) (43,902 ) (53,581 ) (97,483 ) (28,358 ) (96,749 ) (125,107 ) Non-controlling 13,121 — 13,121 16,409 — 16,409 10,910 — 10,910 Net income (loss) attributable to shareholders of Cellectis (27,021 ) (75,071 ) (102,091 ) (27,493 ) (53,581 ) (81,074 ) (17,448 ) (96,749 ) (114,197 ) R&D non-cash 1,619 10,010 11,629 801 6,790 7,591 909 9,381 10,290 SG&A non-cash 6,673 4,940 11,613 3,536 3,238 6,774 95 2,113 2,207 Adjustment of share-based compensation attributable to shareholders of Cellectis 8,292 14,950 23,242 4,337 10,028 14,365 1,004 11,493 12,497 Adjusted net income (loss) attributable to shareholders of Cellectis (18,729 ) (60,121 ) (78,849 ) (23,156 ) (43,553 ) (66,709 ) (16,444 ) (85,256 ) (101,700 ) Depreciation and amortization tangible and intangible assets (1,233 ) (5,642 ) (6,875 ) (1,869 ) (7,950 ) (9,819 ) (1,208 ) (6,371 ) (7,579 ) Additions to tangible and intangible assets 2,998 14,668 17,666 1,786 48,813 50,599 1,187 15,451 16,638

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Details Information About Intangible Assets	Details of intangible assets $ in thousands Software and Patents Assets under construction Total Net book value as of January 1, 2019 577 691 1,268 Additions to intangible assets 84 (2 ) 82 Disposal of intangible assets (50 ) — (50 ) Reclassification 6 — 6 Depreciation expense (174 ) — (174 ) Translation adjustments (12 ) (12 ) (24 ) Net book value as of December 31, 2019 431 677 1,108 Gross value at end of period 2,448 677 3,125 Accumulated depreciation and impairment at end of period (2,017 ) — (2,017 ) Net book value as of January 1, 2020 431 677 1,108 Additions to intangible assets 558 (41 ) 517 Disposal of intangible assets — — — Reclassification 76 — 76 Depreciation expense (206 ) — (206 ) Translation adjustments 30 59 89 Net book value as of December 31, 2020 889 695 1,584 Gross value at end of period 3,309 695 4,004 Accumulated depreciation and impairment at end of period (2,419 ) — (2,419 ) Net book value as of January 1, 2021 889 695 1,584 Additions to intangible assets — 956 956 Disposal of intangible assets (310 ) — (310 ) Reclassification 956 (956 ) — Depreciation expense (304 ) — (304 ) Translation adjustments (19 ) (54 ) (72 ) Net book value as of December 31, 2021 1,212 641 1,854 Gross value at end of period 3,437 641 4,078 Accumulated depreciation and impairment at end of period (2,225 ) — (2,225 )

Right-of-use assets (Tables)

Right-of-use assets (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Disclosure Of Detailed Information About Breakdown Of Right Of Use Assets Explanatory	The breakdown of right-of-use Building Office and Total $ in thousands Net book value as of January 1, 2020 43,112 2,500 45,612 Additions to right-of-use assets 24,719 8,369 33,088 Depreciation expense (4,904 ) (1,568 ) (6,472 ) Translation adjustments 1,699 (82 ) 1,617 Net book value as of December 31, 2020 64,626 9,219 73,845 Gross value at end of period 73,878 11,511 85,389 Accumulated depreciation at end of period (9,252 ) (2,292 ) (11,544 ) Net book value as of January 1, 2021 62,424 11,421 73,845 Additions to right-of-use assets (139 ) 6,336 6,197 Depreciation expense (5,721 ) (3,300 ) (9,021 ) Translation adjustments (1,367 ) (231 ) (1,598 ) Net book value as of December 31, 2021 55,197 14,226 69,423 Gross value at end of period 69,782 19,696 89,478 Accumulated depreciation at end of period (14,586 ) (5,470 ) (20,056 )

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Summary of Property Plant and Equipment Estimated Useful Lives	The estimated useful lives are as follows: • Buildings and other outside improvements 10-20 years • Leasehold improvements 5-10 years • Office furniture 10 years • Laboratory equipment 3-10 years • Office equipment 5 years • IT equipment 3 years
Details of Property, Plant and Equipment	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 318 374 329 16,563 17,584 Disposal of tangible assets — (10 ) (1 ) (419 ) (430 ) Reclassification 15 1,974 630 (2,624 ) (5 ) Depreciation expense (192 ) (1,247 ) (684 ) — (2,123 ) Translation adjustments (40 ) (15 ) (11 ) 20 (46 ) Net book value as of December 31, 2019 3,330 3,160 2,435 14,787 23,712 Gross value at end of period 7,833 13,962 4,149 15,585 41,529 Accumulated depreciation and impairment at end of period (4,503 ) (10,802 ) (1,714 ) (798 ) (17,817 ) Net book value as of January 1, 2020 3,330 3,160 2,435 14,787 23,712 Additions to tangible assets 5,248 2,034 854 41,946 50,082 Disposal of tangible assets 4 (122 ) — — (118 ) Reclassification 8,258 692 670 (9,696 ) (76 ) Depreciation expense (817 ) (1,464 ) (861 ) — (3,141 ) Translation adjustments 742 136 73 264 1,215 Net book value as of December 31, 2020 16,765 4,436 3,171 47,301 71,673 Gross value at end of period 22,518 17,381 5,843 47,301 93,043 Accumulated depreciation and impairment at end of period (5,752 ) (12,946 ) (2,672 ) (0 ) (21,370 ) Net book value as of January 1, 2021 16,765 4,436 3,171 47,301 71,673 Additions to tangible assets 2,956 5,352 1,339 6,035 15,682 Disposal of tangible assets — — — (2 ) (2 ) Reclassification (1,694 ) 52,577 (612 ) (50,208 ) 63 Depreciation expense (2,442 ) (4,065 ) (767 ) — (7,275 ) Translation adjustments (852 ) (228 ) (75 ) (141 ) (1,296 ) Net book value as of December 31, 2021 14,733 58,072 3,056 2,985 78,846 Gross value at end of period 22,426 75,511 5,043 2,985 105,965 Accumulated depreciation and impairment at end of period (7,693 ) (17,440 ) (1,987 ) (0 ) (27,119 )

Financial assets and liabilit_2

Financial assets and liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Summary of Financial Assets and Liabilities	The following table shows the carrying amounts and fair values of financial assets and financial liabilities. Accounting category Book value on the Fair Value 2020 Fair value through Amortized cost $ in thousands Financial assets Non-current — 7,007 7,007 7,007 Trade receivables — 5,171 5,171 5,171 Subsidies receivables — 10,703 10,703 10,703 Current financial assets — 27,091 27,091 27,091 Cash and cash equivalents 241,148 — 241,148 241,148 Total financial assets 241,148 49,972 291,120 291,120 Financial liabilities Non-current — 75,764 75,764 75,764 Other non-current — 28,836 28,836 28,836 Current lease debts — 6,696 6,696 6,696 Trade payables — 24,609 24,609 24,609 Other current liabilities — 19,127 19,127 19,127 Total financial liabilities — 155,032 155,032 155,032 Accounting category Book value on the Fair Value 2021 Fair value through Amortized cost $ in thousands Financial assets Non-current — 6,524 6,524 6,524 Trade receivables — 20,361 20,361 20,361 Subsidies receivables — 9,268 9,268 9,268 Current financial assets — 499 499 499 Cash and cash equivalents 185,636 — 185,636 185,636 Total financial assets 185,636 36,652 222,288 222,288 Financial liabilities Non-current — 71,526 71,526 71,526 Non-current — 20,030 20,030 20,030 Current lease debts — 8,329 8,329 8,329 Current financial liabilities — 2,354 2,354 2,354 Trade payables — 23,762 23,762 23,762 Other current liabilities — 13,731 13,731 13,731 Total financial liabilities — 139,731 139,731 139,731

Trade receivables and other c_2

Trade receivables and other current assets (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Disclosure of Trade Receivables	10.1 Trade receivables As of December 31, As of December 31, 2020 2021 $ in thousands Trade receivables 5,787 20,390 Valuation allowance (616 ) (29 ) Total net value of trade receivables 5,171 20,361
Disclosure of Subsidies Receivables	10.2 Subsidies receivables As of December 31, As of December 31, 2020 2021 $ in thousands Research tax credit 10,703 9,268 Total subsidies receivables 10,703 9,268
Disclosure of Other Current Assets	10.3 Other current assets As of December 31, As of December 31, 2020 2021 $ in thousands VAT receivables 3,093 1,398 Prepaid expenses and other prepayments 14,113 8,171 Tax and social receivables 227 46 Deferred expenses and other current assets 12,210 50 Total other current assets 29,643 9,665

Current financial assets and _2

Current financial assets and Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Summary of Current Financial Assets and Cash and Cash Equivalents	As of December 31, 2020 Carrying amount Unrealized Gains/(Losses) Estimated fair value $ in thousands Current financial assets 27,091 — 27,091 Cash and cash equivalents 241,148 — 241,148 Current financial assets and cash and cash equivalents 268,239 — 268,239 As of December 31, 2021 Carrying amount Unrealized Gains/(Losses) Estimated fair value $ in thousands Current financial assets 499 — 499 Cash and cash equivalents 185,636 — 185,636 Current financial assets and cash and cash equivalents 186,135 — 186,135
Details of Cash and Cash Equivalents	Details of cash and cash equivalents As of December 31, As of December 31, 2020 2021 $ in thousands Cash and bank accounts 164,586 137,725 Money market funds 13,977 13,933 Fixed bank deposits 62,585 33,978 Total cash and cash equivalents 241,148 185,636

Financial liabilities (Tables)

Financial liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Detail of financial liabilities	12.1 Detail of financial liabilities As of December 31, As of December 31, 2020 2021 $ in thousands Lease debts 75,764 71,526 State Guaranteed loan « PGE » 22,701 18,770 PPP loan 1,518 — Non-current 4,617 1,259 Total non-current non-current 104,600 91,555 Lease debts 6,696 8,329 State Guaranteed loan « PGE » — 2,246 Current financial liabilities — 108 Total current financial liabilities and current lease debts 6,696 10,683 Trade payables 24,609 23,762 Other current liabilities 19,127 13,731 Total Financial liabilities 155,032 139,731
Due dates of the financial liabilities	12.2 Due dates of the financial liabilities Balance as of December 31, 2021 Book Value Less than One One to Five More than Five $ in thousands Lease debts 79,854 8,329 33,110 38,416 Financial liabilities 22,384 2,354 19,291 739 Financial liabilities 102,238 10,683 52,401 39,155 Trade payables 23,762 23,762 — — Other current liabilities 13,731 13,730 — — Total financial liabilities 139,731 48,175 52,401 39,155

Other current liabilities (Tabl

Other current liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Summary of Other Current Liabilities	As of December 31, As of December 31, 2020 2021 $ in thousands VAT Payables 81 71 Accruals for personnel related expenses 12,969 12,483 Other 6,077 1,177 Total 19,127 13,731 Accruals for personnel are related to annual bonuses, PTO accruals and social expenses on stock options.

Deferred revenues and contrac_2

Deferred revenues and contract liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Details of Deferred Revenues and Contract Liabilities	Details of deferred revenues and contract liabilities As of December 31, 2020 As of December 31, 2021 $ in thousands Deferred revenues and contract liabilities 452 301 Total Deferred revenue and contract liabilities 452 301

Capital (Tables)

Capital (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Schedule of Classes of Share Capital	Nature of the Transactions Share Capital Share premium Number of shares Nominal value $ in thousands in $ Balance as of J anuary 1, 2019 2,765 828,525 42,430,069 0.05 Capital Increase 2 — 35,600 — Exercise of share warrants, employee warrants and stock options — — — — Non-cash — 23,173 — — Other movements — 2 — — Balance as of December 31, 2019 2,767 851,700 42,465,669 0.05 Exercise of share warrants, employee warrants and stock options 18 6,101 314,517 — Non-cash — 14,365 — — Other movements — (32 ) — — Balance as of December 31, 2020 2,785 872,134 42,780,186 0.05 Capital increase (ATM) 143 46,811 2,415,630 Exercise of share warrants, employee warrants and stock options 17 5,597 288,494 — Non-cash — 12,497 — — Transaction costs — (2,316 ) Other movements — (27 ) — Balance as of December 31, 2021 2,945 934,696 45,484,310 0.05
Schedule of Share Warrants and Non-employee Warrants	Date Type Number of Number of Number of Number of Number of Maximum of shares Number of Strike price per 03/24/2015 Stock Options 1,591,603 — — 181,271 1,410,332 1,410,332 1,410,332 38.45 03/27/2015 BSA 130,000 — — — 130,000 130,000 130,000 38.45 05/18/2015 BSA 50,000 — — — 50,000 50,000 50,000 29.58 09/08/2015 BSA 224,200 — — — 224,200 224,200 224,200 28.01 09/08/2015 Stock Options 1,598,700 — — 186,900 1,411,800 1,411,800 1,411,800 27.55 03/14/2016 BSA 147,025 — — — 147,025 147,025 147,025 27.37 03/14/2016 Stock Options 1,636,705 — 28,856 161,247 1,446,602 1,446,602 1,446,602 22.44 10/28/2016 BSA 148,000 — 3,000 — 145,000 145,000 145,000 18.68 10/28/2016 Stock Options 1,918,634 — 198,816 111,684 1,608,134 1,608,134 1,608,134 17.90 10/11/2017 BSA 200,000 — — — 200,000 200,000 200,000 24.34 10/11/2017 Stock Options 924,000 — 2,000 150,000 772,000 772,000 772,000 22.57 10/08/2018 Stock Options 20,000 — — 15,000 5,000 5,000 3,750 24.80 03/07/2019 Free shares 2,500 — 2,500 — — — — 16.00 04/24/2019 Stock Options 1,265,515 — 23,822 166,777 1,074,916 1,074,916 743,579 18.25 04/24/2019 Free shares 6,500 — 6,500 — — — — 18.01 07/16/2019 Free shares 4,000 — 4,000 — — — — 14.01 11/06/2019 Stock Options 30,000 — — — 30,000 30,000 15,000 11.06 11/06/2019 Free shares 15,000 — 2,500 12,500 — — — 11.32 11/18/2019 Stock Options 22,500 — — 22,500 — — — 12.33 11/18/2019 Free shares 16,500 — 6,500 10,000 — — — 12.16 03/04/2020 Free shares 6,500 — — — 6,500 6,500 — 14.54 04/14/2020 Free shares 20,000 — — — 20,000 20,000 — 9.14 04/14/2020 Stock Options 160,000 — — — 160,000 160,000 60,000 8.27 06/19/2020 Free shares 16,500 — — 6,500 10,000 10,000 — 14.76 06/19/2020 Stock Options 17,000 — — — 17,000 17,000 6,375 15.84 07/20/2020 Free shares 10,000 — — — 10,000 10,000 — 15.76 07/20/2020 Stock Options 17,000 — — — 17,000 17,000 5,312 15.12 08/05/2020 Free shares 70,000 — 10,000 26,000 34,000 34,000 — 14.00 08/05/2020 Stock Options 212,000 — — 24,250 187,750 187,750 59,872 14.62 09/11/2020 Free shares 15,000 — — — 15,000 15,000 — 14.58 09/11/2020 Free shares 6,500 — — 6,500 — — — 14.98 09/11/2020 Stock Options 45,000 — — — 45,000 45,000 14,062 14.36 10/14/2020 Free shares 416,750 — — 81,420 335,330 335,330 — 22.45 11/05/2020 Stock Options 28,000 — — — 28,000 28,000 7,000 14.62 11/05/2020 Free shares 16,600 — — — 16,600 16,600 — 14.76 12/16/2020 Free shares 7,300 — — — 7,300 7,300 — 23.75 03/04/2021 Stock Options — 924,520 — 83,875 840,645 840,645 — 19.44 03/05/2021 Free shares — 16,500 — — 16,500 16,500 — 14.44 03/05/2021 Free shares — 313,541 — 32,020 281,521 281,521 — 12.69 04/13/2021 Stock Options — 27,465 — — 27,465 27,465 2,861 16.07 05/12/2021 Free shares — 2,000 — — 2,000 2,000 — 12.70 05/12/2021 Stock Options — 3,500 — — 3,500 3,500 — 14.36 05/28/2021 Free shares — 158,000 — 9,775 148,225 148,225 — 12.38 05/28/2021 Stock Options — 35,000 — — 35,000 35,000 — 12.69 09/30/2021 Free shares — 12,975 — 550 12,425 12,425 — 11.22 09/30/2021 Stock Options — 25,950 — 1,100 24,850 24,850 — 11.51 10/13/2021 Free shares — 4,500 — — 4,500 4,500 — 8.29 10/13/2021 Stock Options — 9,000 — — 9,000 9,000 — 10.29 11/25/2021 Free shares — 2,100 — — 2,100 2,100 — 7.84 11/25/2021 Stock Options — 4,500 — — 4,500 4,500 — 8.81 11/30/2021 Free shares — 700 — — 700 700 — 7.42 11/30/2021 Stock Options — 1,300 — — 1,300 1,300 — 8.54 Total 11,015,532 1,541,551 288,494 1,289,869 10,978,720 10,978,720 8,462,904
Schedule of Information Relating to Subsidiaries that Reported Non-Controlling Interest	The following table summarizes the information relating to each of our subsidiaries that reported non-controlling CALYXT 2020 2021 $ in thousands Revenue 22,892 26,946 Net Profit (Loss) (43,902 ) (28,358 ) Net Profit (Loss) attributable to NCI (16,409 ) (10,910 ) Other comprehensive income (1,196 ) (3,622 ) Total comprehensive income (45,098 ) (31,980 ) Total comprehensive income attributable to NCI (15,942 ) (12,216 ) Current assets 39,590 15,180 Non-current 23,737 19,656 Current liabilities 6,945 4,933 Non-current 19,507 14,495 Net assets 36,875 15,408 Net assets attributable to NCI 13,035 5,886

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Dec. 31, 2021
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 Weighted- Unvested balance at December 31, 2019 67,000 13.98 € Granted (1) 591,685 20.10 € Vested (3,000 ) 23.84 € Cancelled (26,035 ) 16.45 € Unvested balance at December 31, 2020 629,650 19.59 € Granted 510,316 8.31 € Vested (32,000 ) 14.39 € Cancelled (185,265 ) 16.49 € Unvested balance at December 31, 2021 922,701 14.15 € (1) 423,285 free shares have been granted in October 2020 under the Amended Second Free Shares 2018 Plan and are under non-market non-market
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, 2019 852,260 25.86 € 918,927 26.72 € 6.2y Granted — — — — Exercised — — (19,702 ) 8.28 € Forfeited or Expired — — — — Balance as of December 31, 2020 899,225 27.15 € 899,225 27.15 € 5.3y Granted — — — — Exercised — — (3,000 ) 18.68 € Forfeited or Expired — — — — Balance as of December 31, 2021 896,225 27.18 € 896,225 27.18 € 4.3y
Summary of assumptions Weighted-average Fair Values of Warrants Granted and Assumptions Used for Black-Scholes Option Pricing Model	The weighted-average fair values of warrants granted and the assumptions used for the Black-Scholes option pricing model were as follows: 2016 2017 Weighted-Average fair values of warrants granted 9.33€ 13.20€ Assumptions: Risk-free interest rate 0.00% - 0.04% 0.12% Share entitlement per options 1 1 Exercise price 18.68€ - 27.37€ 24.34€ Grant date share fair value 16.42€ - 22.48€ 24.95€ Expected volatility 62.8% - 63.1% 64.7% Expected term (in years) 6 6 Vesting conditions Service Service Vesting period Graded Graded
Stock options [member]
Statement [Line Items]
Summary of Information on Stock Option Activity	Information on stock option activity follows: Options Exercisable Weighted- Average Options Outstanding Weighted- Average Exercise Price Per Share Remaining Average Useful Life Balance as of December 31, 2019 6,922,172 26.30 € 9,672,382 24.22 € 6.8y Granted — — 479,000 12.54 € Exercised — — (291,053 ) 17.86 € Forfeited or Expired — — (373,672 ) 20.61 € Balance as of December 31, 2020 8,002,398 25.28 € 9,486,657 23.97 € 5.9y Granted — — 1,031,235 18.76 € Exercised — — (253,494 ) 18.49 € Forfeited or Expired — — (1,104,604 ) 24.27 € Balance as of December 31, 2021 7,566,679 24.78 € 9,159,794 23.50 € 5.3y
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: 2019 2020 2021 Weighted-Average fair values of stock options granted 10.26 € 7.00 € 5.76€ Assumptions: Risk-free interest rate -0.38% - 0.09% 0.00% 0.00% Share entitlement per options 1 1 1 Exercise price 11.06€ - 18.25€ 8.27€ - 15.84€ 8.54€ - 19.44€ Grant date share fair value 11.32€ - 17.80€ 9.14€ - 15.76€ 7.42€ - 16.54€ Expected volatility 63.8% - 66.6% 61.3% - 62.8% 58.4% - 60.1% Expected term (in years) 6.15 - 6.25 6.15 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- Remaining Balance as of December 31, 2019 1,789,567 $ 8.73 4,481,359 $ 11.73 6.8y Granted — — 887,765 $ 4.67 Exercised — — (58,575 ) $ 3.60 Forfeited or Expired — — (689,376 ) $ 12.89 Balance as of December 31, 2020 2,347,665 $ 10.15 4,621,173 $ 10.30 6.2y Granted — — 774,959 $ 5.20 Exercised — — (61,372 ) $ 3.70 Forfeited or Expired — — (676,335 ) $ 10.75 Balance as of December 31, 2021 2,789,110 $ 10.23 4,658,425 $ 9.47 5.6y
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 2021 Weighted-Average fair values of stock options granted $10.18 $3.24 $3.61 Assumptions: Risk-free interest rate 1.7 % - 0.3 % - 0.6 % - Share entitlement per options 1 1 1 Exercise price $4.05 - $15.59 $3.42 - $7.30 $2.27 - $9.38 Grant date share fair value $4.05 - $15.59 $3.42 - $7.30 $2.27 - $9.38 Expected volatility 52.6% - 78.9% 77.4 % - 80.1% - 91.0% Expected term (in years) 6.8 - 10.0 6.0 5.5 - 6.5 Vesting conditions Service Service Service Vesting period Graded 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 Weighted-Average Value Unvested balance at December 31, 2019 813,526 $ 10.31 Granted 105,633 $ 6.54 Vested (309,693 ) $ 10.08 Cancelled (61,659 ) $ 10.80 Unvested balance at December 31, 2020 547,807 $ 9.49 Granted 406,981 $ 4.59 Vested (193,857 ) $ 7.68 Cancelled (189,628 ) $ 10.91 Unvested balance at December 31, 2021 571,303 $ 6.15
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 Unvested balance at December 31, 2019 311,667 Granted — Vested — Cancelled — Unvested balance at December 31, 2020 311,667 Granted 600,000 Vested — Cancelled (166,667 ) Unvested balance at December 31, 2021 745,000
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 The estimated fair values of performance stock units granted in 2021, and the assumptions used were as follows: Date of grant 07/01/2021 Estimated fair values of performance stock units granted: At least $12 per share $ 2.16 At least $15 per share $ 1.89 At least $20 per share $ 1.55 Assumptions: Expected term (in years) 3 Expected volatility 90.0 % Risk-free interest rate 0.4 %

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Earnings per share	Detail of earnings per share For the year ended December 31, 2019 2020 2021 Net income (loss) attributable to shareholders of Cellectis ($ in thousands) (102,091 ) (81,074 ) (114,197 ) Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share 42,442,136 42,503,447 44,820,279 Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share) (2.41 ) (1.91 ) (2.55 ) Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share) (2.41 ) (1.91 ) (2.55 )

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Details of Provisions	Details of provisions 01/01/2020 Additions Amounts used Reversals OCI 12/31/2020 $ in thousands Pension 2,855 410 — — 745 4,010 Loss on contract 272 — (272 ) — — — Employee litigation and severance 639 229 (308 ) (49 ) 49 560 Commercial litigation 2,832 329 (1,692 ) (985 ) 86 571 Total 6,598 968 (2,272 ) (1,034 ) 881 5,141 Non-current 2,855 410 — — 745 4,010 Current provisions 3,743 558 (2,272 ) (1,034 ) 136 1,131 01/01/2021 Additions Amounts used Reversals OCI 12/31/2021 $ in thousands Pension 4,010 628 — — (565 ) 4,073 Employee litigation and severance 560 172 (99 ) (82 ) (43 ) 508 Commercial litigation 571 261 (191 ) (241 ) (37 ) 363 Total 5,141 1,061 (290 ) (324 ) (645 ) 4,944 Non-current 4,010 628 — — (565 ) 4,073 Current provisions 1,131 433 (290 ) (324 ) (79 ) 871
Schedule of Estimation of Retirement Indemnity to Employee	As part of the estimation of the retirement indemnity to employee based on the employer initiative, the following assumptions were used for all categories of employees: 2019 2020 2021 % social security contributions 45.00% 45.00% 45.00% Salary increases 3.50% 3.50% 3.50% Discount rate 1.00% 0.68% 1.13% Terms of retirement Retirement based on the employer initiative Retirement age 65 years old 65 years old 65 years old
Summary of Net Defined Benefit Liability and Components	The following table shows reconciliation from the opening balances to the closing balances $ in thousands As of January 1, 2019 (2,278 ) Current service cost (275 ) Interest cost (39 ) Benefit paid — Actuarial gains and losses (303 ) Reclassification/CTA 40 As of December 31, 2019 (2,855 ) Current service cost (381 ) Interest cost (29 ) Benefit paid — Actuarial gains and losses (411 ) Reclassification/CTA (334 ) As of December 31, 2020 (4,010 ) Current service cost (602 ) Interest cost (26 ) Benefit paid Actuarial gains and losses 231 Reclassification/CTA 334 As of December 31, 2021 (4,073 )

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2021
Text block1 [abstract]
Details of commitments	Details of commitments As of December 31, 2021 Total Less than 1 1 - 3 3 - 5 More than 5 $ in thousands License and collaboration agreements 17,580 1,530 3,060 3,060 9,930 Clinical & Research and Development agreements 444 444 — — — IT licensing agreements 1,101 445 655 — — Total commitments 19,125 2,419 3,715 3,060 9,930

The Company - Additional Inform

The Company - Additional Information (Detail) - Calyxt Inc [Member]	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of subsidiaries [line items]
Ownership interest in subsidiary	61.80%	64.70%
Cellectis S.A. [Member]
Disclosure of subsidiaries [line items]
Ownership interest in subsidiary	61.80%

Accounting Principles - Additio

Accounting Principles - Additional Information (Detail) - USD ($) $ in Thousands	Oct. 20, 2020	May 22, 2018	Jul. 25, 2017	Dec. 31, 2021	Dec. 31, 2020	Sep. 21, 2021	Dec. 31, 2019	Dec. 31, 2018
Disclosure of changes in accounting estimates [line items]
Gross proceeds		$ 57,000	$ 64,400
Cash and cash equivalents				$ 185,636	$ 241,148		$ 340,522	$ 451,501
Cellectis, Inc. [member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary				100.00%	100.00%
Calyxt Inc [member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary				61.80%	64.70%
Gross proceeds	$ 15,000
Number of shares issued	3,750,000	4,057,500	8,050,000	1,400,000
Non-controlling shareholders interest				38.20%	35.30%
Proceeds from issue of shares						$ 50,000
Calyxt Inc [member] | Cash And Cash Equivalents [member]
Disclosure of changes in accounting estimates [line items]
Gross proceeds				$ 200
Proceeds from issue of shares				$ 3,900
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		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of revenue [line items]
Revenues		$ 57,293	$ 73,949	$ 15,190
Research tax credit		8,239	8,433	7,800
Subsidies and other	[1]	1,539	74	0
Other income		9,778	8,507	7,800
Total revenues and other income		67,071	82,456	22,990
France [member]
Disclosure of revenue [line items]
Revenues		30,347	51,057	7,896
United States [member]
Disclosure of revenue [line items]
Revenues		$ 26,946	$ 22,892	$ 7,294
[1]	For the year ended December 2021, this includes only Calyxt’s PPP loan, which has been forgiven and recognized as other income in April 2021, as disclosed in note 12.1.

Information Concerning the Gr_4

Information Concerning the Group's Consolidated Operations - Revenues by Nature (Detail) - USD ($) $ in Thousands	Mar. 04, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of revenue [line items]
Recognition of previously deferred upfront payments	$ 19,400	$ 0	$ 20,291	$ 0
Other revenues from collaboration agreements		29,971	28,532	6,055
Collaboration agreements		29,971	48,823	6,055
Licenses		250	2,123	1,762
Products & services		27,072	23,003	7,373
Total revenues		$ 57,293	$ 73,949	$ 15,190

Information Concerning the Gr_5

Information Concerning the Group's Consolidated Operations - Additional Information (Detail) - USD ($)	Feb. 12, 2021	Mar. 04, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Consolidated operations [line items]
Decrease (increase) in financial income and expenses					$ 6,500,000
Decrease (increase) in net foreign exchange gain				$ 8,700,000	1,300,000
Decrease (increase) in interest income and expenses				1,200,000	5,000,000	$ 4,500,000
Decrease (increase) in foreign exchange derivatives fair value adjustment					3,200,000	200,000
Other immaterial variances				200,000	300,000
Credits and net operating loss carryforwards				(157,823,000)	$ (141,954,000)	(102,112,000)
Carryforwards limit that can be offset against future taxable profit, additional percentage of profit exceeding the limit					50.00%
Revenue from performance obligation			$ 27,600,000
Products & services				27,072,000	$ 23,003,000	7,373,000
Decrease /increase in financial income				7,800,000
Foreign exchange gain				11,860,000	3,155,000	4,481,000
Decrease /increase in financial Expenses				9,800,000	13,900,000
Increase/ Decrease in foreign exchange losses				11,800,000	13,200,000
Net foreign exchange loss				2,130,000	13,885,000	671,000
Increase Decrease In Financial Expenses Lease Debt				1,400,000	1,000,000
Recognition of previously deferred upfront payments		$ 19,400,000		0	20,291,000	0
Upfront amount	$ 20,000,000			20,000,000
Milestone revenue				5,000,000
Increase in other financial revenue				300,000
Increase in interest expenses				300,000
ALLO715 [Member]
Consolidated operations [line items]
Revenue from performance obligation						10,000,000
Top of Range [member]
Consolidated operations [line items]
Carryforwards limit that can be offset against future taxable profit					1,000,000
France [member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				387,000,000	325,000,000	246,000,000
United States [member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				$ 286,300,000	$ 160,000,000	$ 162,000,000
Client A [member]
Consolidated operations [line items]
Percentage of Revenue				45.00%	64.00%	36.00%
Client B [member]
Consolidated operations [line items]
Percentage of Revenue				35.00%	25.00%	28.00%
Calyxt [Member] | High Oleic Soyabean Oil [Member]
Consolidated operations [line items]
Products & services				$ 27,000,000
Calyxt [Member] | United States [member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				228,500,000
Calyxt [Member] | United States [member] | Federal Tax Authority [Member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				173,300,000
Calyxt [Member] | United States [member] | State And Local Tax Authority [Member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				$ 55,200,000
Tax Effect Of Tax Losses Expiration Period				2027 and 2041
Calyxt [Member] | United States [member] | Indefinite Carry Forward [Member] | Federal Tax Authority [Member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				$ 131,300,000
Calyxt [Member] | United States [member] | 2032 and beyond [Member] | Federal Tax Authority [Member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				$ 41,900,000
Client C [Member]
Consolidated operations [line items]
Percentage of Revenue				18.00%

Information Concerning the Gr_6

Information Concerning the Group's Consolidated Operations - Details of Operating Expenses by Nature (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Expense by nature [line Items]
Cost of good sold	$ (29,517)	$ (34,168)	$ (9,280)
Royalty expenses	(1,844)	(2,107)	(2,112)
Cost of revenue	(31,360)	(36,275)	(11,392)
Total research and development expenses	(129,030)	(86,950)	(92,042)
Total selling, general and administrative expenses	(37,869)	(44,201)	(43,017)
Research and Development Expenses [member]
Expense by nature [line Items]
Wages and salaries	(43,360)	(29,818)	(21,294)
Social charges on free shares and stock option grants	(868)	(56)	(1,357)
Non-cash stock based compensation expense	(10,852)	(8,029)	(12,260)
Personnel expenses	(55,080)	(37,903)	(34,911)
Purchases and external expenses	(60,931)	(41,270)	(49,251)
Other	(13,019)	(7,777)	(7,880)
Total research and development expenses	(129,030)	(86,950)	(92,042)
Selling, General and Administrative Expenses [member]
Expense by nature [line Items]
Wages and salaries	(15,117)	(15,794)	(12,822)
Social charges on free shares and stock option grants	(347)	(23)	(491)
Non-cash stock based compensation expense	(2,266)	(8,707)	(14,621)
Personnel expenses	(17,729)	(24,524)	(27,934)
Purchases and external expenses	(14,413)	(15,358)	(11,431)
Other	(5,727)	(4,319)	(3,652)
Total selling, general and administrative expenses	(37,869)	(44,201)	(43,017)
Personnel Expenses [member]
Expense by nature [line Items]
Wages and salaries	(58,476)	(45,612)	(34,116)
Social charges on free shares and stock option grants	(1,215)	(79)	(1,848)
Non-cash stock based compensation expense	(13,118)	(16,736)	(26,881)
Personnel expenses	$ (72,809)	$ (62,427)	$ (62,845)

Information Concerning the Gr_7

Information Concerning the Group's Consolidated Operations - Details of Financial Income and Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Finance income expense [abstract]
Interest income	$ 736	$ 1,949	$ 6,985
Foreign exchange gain	11,860	3,155	4,481
Other financial revenues	638	364	505
Total financial revenues	13,234	5,468	11,971
Interest expenses	(355)	(43)	(3)
Interest expenses for leases	(4,983)	(3,557)	(2,603)
Foreign exchange loss	(2,130)	(13,885)	(671)
Other financial expenses	(197)	(29)	(354)
Total financial expenses	(7,665)	(17,514)	(3,631)
Total	$ 5,570	$ (12,046)	$ 8,340

Information Concerning the Gr_8

Information Concerning the Group's Consolidated Operations - Disclosure of Income Tax (Expense or Income) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Major components of tax expense (income) [abstract]
Income (loss) before taxes from continuing operations	$ (125,107)	$ (97,483)	$ (115,212)
Theoretical group tax rate	23.42%	24.88%	25.35%
Theoretical tax benefit (expense)	$ 29,298	$ 24,254	$ 29,208
Permanent differences	(458)	(1,141)	(1,131)
Research tax credit	4,437	3,245	2,786
Share-based compensation & other IFRS adjustments	(3,901)	(4,198)	(7,828)
Non recognition of deferred tax assets related to tax losses and temporary differences	(29,377)	(22,159)	(23,079)
Other differences	0	0	43
Effective tax expense	$ 0	$ 0	$ 0
Effective tax rate	0.00%	0.00%	0.00%

Information Concerning the Gr_9

Information Concerning the Group's Consolidated Operations - Disclosure of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Changes in deferred tax liability (asset) [abstract]
Credits and net operating loss carryforwards	$ 157,823	$ 141,954	$ 102,112
Pension commitments	1,018	1,003	714
Leases	1,113	319	47
Impairment of assets	1	1	1
Revenue recognition		(491)	197
Other	(3,973)	1,308	284
Total unrecognized deferred tax assets, net	$ (155,982)	$ (144,095)	$ (103,354)

Information Concerning the G_10

Information Concerning the Group's Consolidated Operations - Summary of Key Performance Indicators by Reportable Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of operating segments [line items]
External revenues	$ 57,293	$ 73,949	$ 15,190
External revenues and other income	67,071	82,456	22,990
Cost of revenue	(31,360)	(36,275)	(11,392)
Research and development expenses	(129,030)	(86,950)	(92,042)
Selling, general and administrative expenses	(37,869)	(44,201)	(43,017)
Other operating income and expenses	511	(466)	(91)
Total operating expenses	(197,748)	(167,893)	(146,542)
Operating income (loss) before tax	(130,677)	(85,437)	(123,552)
Net financial gain (loss)	5,570	(12,046)	8,340
Net income (loss) from discontinued operations	(125,107)	(97,483)	(115,212)
Non controlling interests	(10,910)	(16,409)	(13,121)
Net income (loss) attributable to shareholders of Cellectis	(114,197)	(81,074)	(102,091)
Adjustment of share-based compensation attributable to shareholders of Cellectis	12,497	14,365	23,242
Adjusted net income (loss) attributable to shareholders of Cellectis	(101,700)	(66,709)	(78,849)
Depreciation and amortization	(7,579)	(9,819)	(6,875)
Additions to tangible and intangible assets	16,638	50,599	17,666
Research and Development [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	10,290	7,591	11,629
Selling, General and Administration [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	2,207	6,774	11,613
Plants [member]
Disclosure of operating segments [line items]
External revenues and other income	28,475	22,892	7,294
Cost of revenue	(29,517)	(34,324)	(9,275)
Research and development expenses	(11,190)	(9,903)	(12,390)
Selling, general and administrative expenses	(14,987)	(21,688)	(26,090)
Other operating income and expenses	23	(103)	25
Total operating expenses	(55,671)	(66,018)	(47,730)
Operating income (loss) before tax	(27,196)	(43,126)	(40,436)
Net financial gain (loss)	(1,162)	(776)	294
Net income (loss) from discontinued operations	(28,358)	(43,902)	(40,142)
Non controlling interests	(10,910)	(16,409)	(13,121)
Net income (loss) attributable to shareholders of Cellectis	(17,448)	(27,493)	(27,021)
Adjustment of share-based compensation attributable to shareholders of Cellectis	1,004	4,337	8,292
Adjusted net income (loss) attributable to shareholders of Cellectis	(16,444)	(23,156)	(18,729)
Depreciation and amortization	(1,208)	(1,869)	(1,233)
Additions to tangible and intangible assets	1,187	1,786	2,998
Plants [member] | Research and Development [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	909	801	1,619
Plants [member] | Selling, General and Administration [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	95	3,536	6,673
Therapeutics [member]
Disclosure of operating segments [line items]
External revenues and other income	38,597	59,564	15,696
Cost of revenue	(1,844)	(1,951)	(2,117)
Research and development expenses	(117,840)	(77,048)	(79,652)
Selling, general and administrative expenses	(22,882)	(22,513)	(16,927)
Other operating income and expenses	488	(363)	(116)
Total operating expenses	(142,077)	(101,875)	(98,812)
Operating income (loss) before tax	(103,481)	(42,311)	(83,116)
Net financial gain (loss)	6,731	(11,270)	8,045
Net income (loss) from discontinued operations	(96,749)	(53,581)	(75,071)
Non controlling interests	0	0	0
Net income (loss) attributable to shareholders of Cellectis	(96,749)	(53,581)	(75,071)
Adjustment of share-based compensation attributable to shareholders of Cellectis	11,493	10,028	14,950
Adjusted net income (loss) attributable to shareholders of Cellectis	(85,256)	(43,553)	(60,121)
Depreciation and amortization	(6,371)	(7,950)	(5,642)
Additions to tangible and intangible assets	15,451	48,813	14,668
Therapeutics [member] | Research and Development [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	9,381	6,790	10,010
Therapeutics [member] | Selling, General and Administration [member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	2,113	3,238	4,940
Operating Segments [member]
Disclosure of operating segments [line items]
External revenues	57,293	73,949	15,190
Operating Segments [member] | Plants [member]
Disclosure of operating segments [line items]
External revenues	26,946	22,892	7,294
Operating Segments [member] | Therapeutics [member]
Disclosure of operating segments [line items]
External revenues	30,347	51,057	7,896
Inter-segment Revenues [member]
Disclosure of operating segments [line items]
External other income	9,778	8,507	7,800
Inter-segment Revenues [member] | Plants [member]
Disclosure of operating segments [line items]
External other income	1,528	0	0
Inter-segment Revenues [member] | Therapeutics [member]
Disclosure of operating segments [line items]
External other income	$ 8,250	$ 8,507	$ 7,800

Impairment Tests - Additional I

Impairment Tests - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of assets	$ 0	$ 0	$ 0

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Disclosure of detailed information about intangible assets [line items]
Impact of enterprise resource planning implementation costs on the income statement	$ 2
Computer Software [member] | Bottom of Range [member]
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	1 year
Computer Software [member] | Top of Range [member]
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	3 years
Patents [member] | Top of Range [member]
Disclosure of detailed information about intangible assets [line items]
Estimated useful lives	20 years

Intangible Assets - Details Inf

Intangible Assets - Details Information About Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 1,584	$ 1,108	$ 1,268
Additions to intangible assets	956	517	82
Disposal of intangible assets	(310)	0	(50)
Reclassification	0	76	6
Depreciation expense	(304)	(206)	(174)
Translation adjustments	(72)	89	(24)
Ending balance	1,854	1,584	1,108
Gross value at end of period	4,078	4,004	3,125
Accumulated depreciation and impairment at end of period	(2,225)	(2,419)	(2,017)
Software and Patents [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	889	431	577
Additions to intangible assets	0	558	84
Disposal of intangible assets	(310)	0	(50)
Reclassification	956	76	6
Depreciation expense	(304)	(206)	(174)
Translation adjustments	(19)	30	(12)
Ending balance	1,212	889	431
Gross value at end of period	3,437	3,309	2,448
Accumulated depreciation and impairment at end of period	(2,225)	(2,419)	(2,017)
Assets Under Construction [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	695	677	691
Additions to intangible assets	956	(41)	(2)
Disposal of intangible assets	0	0	0
Reclassification	(956)	0	0
Depreciation expense	0	0	0
Translation adjustments	(54)	59	(12)
Ending balance	641	695	677
Gross value at end of period	641	695	677
Accumulated depreciation and impairment at end of period	$ 0	$ 0	$ 0

Right-of-use Assets - Additiona

Right-of-use Assets - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	$ 69,423	$ 73,845
FRANCE
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	18,000	22,000	$ 15,000
UNITED STATES
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	51,000	$ 52,000	$ 31,000
Calyxt [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Right of use assets adjusted to net deferred losses	$ 1,800

Right-of-use Assets - Details I

Right-of-use Assets - Details Information About Breakdown Of Right Of Use Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 73,845
Ending balance	69,423	$ 73,845
Right-of-use assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	73,845	45,612
Additions to right-of-use assets	6,197	33,088
Depreciation expense	(9,021)	(6,472)
Translation adjustments	(1,598)	1,617
Ending balance	69,423	73,845
Ending balance		73,845
Gross value at end of period	89,478	85,389
Accumulated depreciation at end of period	(20,056)	(11,544)
Right-of-use assets [member] | Building lease [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	62,424	43,112
Additions to right-of-use assets	(139)	24,719
Depreciation expense	(5,721)	(4,904)
Translation adjustments	(1,367)	1,699
Ending balance	55,197	62,424
Ending balance		64,626
Gross value at end of period	69,782	73,878
Accumulated depreciation at end of period	(14,586)	(9,252)
Right-of-use assets [member] | Office and laboratory equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	11,421	2,500
Additions to right-of-use assets	6,336	8,369
Depreciation expense	(3,300)	(1,568)
Translation adjustments	(231)	(82)
Ending balance	14,226	11,421
Ending balance		9,219
Gross value at end of period	19,696	11,511
Accumulated depreciation at end of period	$ (5,470)	$ (2,292)

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property Plant and Equipment Estimated Useful Lives (Detail)	12 Months Ended
	Dec. 31, 2021
Buildings and Other Outside Improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	10-20 years
Leasehold Improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	5-10 years
Office Furniture [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	10 years
Laboratory Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	3-10 years
Office Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	5 years
IT Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	3 years

Property, Plant and Equipment_2

Property, Plant and Equipment - Disclosure of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 71,673	$ 23,712	$ 8,732
Additions to tangible assets	15,682	50,082	17,584
Disposal of tangible assets	(2)	(118)	(430)
Reclassification	63	(76)	(5)
Depreciation expense	(7,275)	(3,141)	(2,123)
Translation adjustments	(1,296)	1,215	(46)
Ending balance	78,846	71,673	23,712
Gross value at end of period	105,965	93,043	41,529
Accumulated depreciation and impairment at end of period	(27,119)	(21,370)	(17,817)
Land and Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	16,765	3,330	3,229
Additions to tangible assets	2,956	5,248	318
Disposal of tangible assets	0	4	0
Reclassification	(1,694)	8,258	15
Depreciation expense	(2,442)	(817)	(192)
Translation adjustments	(852)	742	(40)
Ending balance	14,733	16,765	3,330
Gross value at end of period	22,426	22,518	7,833
Accumulated depreciation and impairment at end of period	(7,693)	(5,752)	(4,503)
Technical Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,436	3,160	2,084
Additions to tangible assets	5,352	2,034	374
Disposal of tangible assets	0	(122)	(10)
Reclassification	52,577	692	1,974
Depreciation expense	(4,065)	(1,464)	(1,247)
Translation adjustments	(228)	136	(15)
Ending balance	58,072	4,436	3,160
Gross value at end of period	75,511	17,381	13,962
Accumulated depreciation and impairment at end of period	(17,440)	(12,946)	(10,802)
Fixtures, Fittings and Other Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,171	2,435	2,172
Additions to tangible assets	1,339	854	329
Disposal of tangible assets	0	0	(1)
Reclassification	(612)	670	630
Depreciation expense	(767)	(861)	(684)
Translation adjustments	(75)	73	(11)
Ending balance	3,056	3,171	2,435
Gross value at end of period	5,043	5,843	4,149
Accumulated depreciation and impairment at end of period	(1,987)	(2,672)	(1,714)
Assets Under Construction [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	47,301	14,787	1,247
Additions to tangible assets	6,035	41,946	16,563
Disposal of tangible assets	(2)	0	(419)
Reclassification	(50,208)	(9,696)	(2,624)
Depreciation expense	0	0	0
Translation adjustments	(141)	264	20
Ending balance	2,985	47,301	14,787
Gross value at end of period	2,985	47,301	15,585
Accumulated depreciation and impairment at end of period	$ 0	$ 0	$ (798)

Property, Plant and Equipment_3

Property, Plant and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Assets under construction	$ 15,682	$ 50,082	$ 17,584
Addition to tangible assets	6,700
Property, plant and equipment	78,846	71,673	23,712	$ 8,732
Plants Segment Member
Disclosure of detailed information about property, plant and equipment [line items]
Capital expenditure	900
United States [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	62,000	56,000	15,000
FRANCE
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	17,000	16,000	9,000
Technical Equipments [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets under construction	5,352	2,034	374
Addition to tangible assets	5,300
Property, plant and equipment	58,072	$ 4,436	$ 3,160	$ 2,084
Other Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Addition to tangible assets	1,300
Assets Under Construction [Member] | Paris [member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets under construction	1,100
Assets Under Construction [Member] | North Carolina [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets under construction	1,000
Calyxt Inc and Cellectis Sites [member]
Disclosure of detailed information about property, plant and equipment [line items]
Addition to tangible assets	3,000
Calyxt Inc. [member] | Assets Put In Service [member] | Raleigh And Paris [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets put in service	900
Cellectis [member] | Raleigh [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets put in service	47,300
Cellectis [member] | Assets Put In Service [member] | Raleigh And Paris [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets put in service	$ 2,000

Financial Assets and Liabilit_3

Financial Assets and Liabilities - Summary of Financial Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	$ 185,636	$ 241,148
Accounting category amortized cost	36,652	49,972
Book value on the statement of financial position	222,288	291,120
Fair value	222,288	291,120
Accounting category fair value through profit and loss	0
Accounting category amortized cost	139,731	155,032
Book value on the statement of financial position	139,731	155,032
Fair value	139,731	155,032
Non-Current Financial Assets [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0
Accounting category amortized cost	6,524	7,007
Book value on the statement of financial position	6,524	7,007
Fair value	6,524	7,007
Trade Receivables [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0
Accounting category amortized cost	20,361	5,171
Book value on the statement of financial position	20,361	5,171
Fair value	20,361	5,171
Subsidies Receivables [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0
Accounting category amortized cost	9,268	10,703
Book value on the statement of financial position	9,268	10,703
Fair value	9,268	10,703
Current Financial Assets [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0
Accounting category amortized cost	499	27,091
Book value on the statement of financial position	499	27,091
Fair value	499	27,091
Cash and Cash Equivalents [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	185,636	241,148
Accounting category amortized cost	0
Book value on the statement of financial position	185,636	241,148
Fair value	185,636	241,148
Non current lease debts [Member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0
Accounting category amortized cost	71,526	75,764
Book value on the statement of financial position	71,526	75,764
Fair value	71,526	75,764
Other non current financial liabilities [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0
Accounting category amortized cost	20,030	28,836
Book value on the statement of financial position	20,030	28,836
Fair value	20,030	28,836
Current lease debts [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0
Accounting category amortized cost	8,329	6,696
Book value on the statement of financial position	8,329	6,696
Fair value	8,329	6,696
Trade Payables [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0
Accounting category amortized cost	23,762	24,609
Book value on the statement of financial position	23,762	24,609
Fair value	23,762	24,609
Other Current Liabilities1 [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0
Accounting category amortized cost	13,731	19,127
Book value on the statement of financial position	13,731	19,127
Fair value	13,731	$ 19,127
Current Financial Liabilities [member]
Disclosure of financial assets and liabilities [line items]
Accounting category amortized cost	2,354
Book value on the statement of financial position	2,354
Fair value	$ 2,354

Financial Assets and Liabilit_4

Financial Assets and Liabilities - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets and liabilities [line items]
Finance lease liabilities	$ 79,854
Cash and cash equivalents	185,636	$ 241,148	$ 340,522	$ 451,501
Loan received from bank	18,770	22,701
FRANCE
Disclosure of financial assets and liabilities [line items]
Non current financial assets	1,000	1,000	500
UNITED STATES
Disclosure of financial assets and liabilities [line items]
Non current financial assets	6,000	6,000	$ 5,000
Paycheck Protection Program Loan [Member]
Disclosure of financial assets and liabilities [line items]
Borrowings		$ 1,500
Paycheck Protection Program Loan [Member] | Calyxt Inc [member]
Disclosure of financial assets and liabilities [line items]
Borrowings	1,400
State Guaranteed Loan [Member]
Disclosure of financial assets and liabilities [line items]
Loan received from bank	$ 21,000
US Dollar [member] | Cash Cash and Cash Equivalents and Current Assets [member]
Disclosure of financial assets and liabilities [line items]
Currency denominated percentage	57.00%	56.00%

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
Disclosure of inventories [line items]
Inventories	$ 1,606,000
Calyxt Inc [Member]
Disclosure of inventories [line items]
Inventories		$ 0
Grain And Seeds [Member] | Calyxt Inc [Member]
Disclosure of inventories [line items]
Inventories	1,400,000
Provision for impairment	3,900,000
Laboratory Equipment [member] | Cellectis Inc [Member]
Disclosure of inventories [line items]
Inventories	$ 200

Trade Receivables and Other C_3

Trade Receivables and Other Current Assets - Disclosure of Trade Receivables (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Trade and other receivables [abstract]
Trade receivables	$ 20,390	$ 5,787
Valuation allowance	(29)	(616)
Total net value of trade receivables	$ 20,361	$ 5,171

Trade Receivables and Other C_4

Trade Receivables and Other Current Assets - Disclosure of Subsidies Receivables (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Receivables1 [abstract]
Research tax credit	$ 9,268	$ 10,703
Total subsidies receivables	$ 9,268	$ 10,703

Trade Receivables and Other C_5

Trade Receivables and Other Current Assets - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Prepaid expenses and other current assets [line items]
Deferred expenses and other current assets payments to suppliers		$ 2,700
Deferred expenses and other current assets right to obtain equipment		3,000
Trade receivables	$ 20,390	5,787
Cellectis [member]
Prepaid expenses and other current assets [line items]
Deferred expenses and other current assets employee stock option receivables		6,200
Trade receivables	20,000
France [member]
Prepaid expenses and other current assets [line items]
Research tax credit receivables	7,900	9,200
France [member] | Previously stated [member]
Prepaid expenses and other current assets [line items]
Research tax credit receivables	$ 1,200	$ 1,300

Trade Receivables and Other C_6

Trade Receivables and Other Current Assets - Disclosure of Other Current Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Other Current Assets [abstract]
VAT receivables	$ 1,398	$ 3,093
Prepaid expenses and other prepayments	8,171	14,113
Tax and social receivables	46	227
Deferred expenses and other current assets	50	12,210
Total other current assets	$ 9,665	$ 29,643

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	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	$ 499	$ 27,091
Cash and cash equivalents	185,636	241,148	$ 340,522	$ 451,501
Carrying Value [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	499	27,091
Cash and cash equivalents	185,636	241,148
Current financial assets and cash and cash equivalents	186,135	268,239
Estimated Fair Value [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	499	27,091
Cash and cash equivalents	185,636	241,148
Current financial assets and cash and cash equivalents	$ 186,135	$ 268,239

Current Financial Assets and _4

Current Financial Assets and Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of current financial assets and cash and cash equivalents [line items]
Restricted cash	$ 0.5
Trading securities [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Nominal value amount	0	$ 11.7
Fair value amount	0	$ 11.7
Calyxt [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Restricted cash	0.6
Short term restricted cash	0.5
Manufacturing Facility [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Restricted cash	$ 15

Current Financial Assets and _5

Current Financial Assets and Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash and cash equivalents [abstract]
Cash and bank accounts	$ 137,725	$ 164,586
Money market funds	13,933	13,977
Fixed bank deposits	33,978	62,585
Total cash and cash equivalents	$ 185,636	$ 241,148	$ 340,522	$ 451,501

Financial Liabilities - Schedul

Financial Liabilities - Schedule of Financial Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Categories of financial liabilities [abstract]
Lease debts	$ 71,526	$ 75,764
State Guaranteed loan « PGE »	18,770	22,701
PPP loan		1,518
Non-current financial liabilities	1,259	4,617
Total non-current financial liabilities and non-current lease debts	91,555	104,600
Lease debts	8,329	6,696
State Guaranteed loan « PGE »	2,246
Current financial liabilities	108
Total current financial liabilities and current lease debts	10,683	6,696
Trade payables	23,762	24,609
Other current liabilities	13,731	19,127
Total Financial liabilities	$ 139,731	$ 155,032

Financial Liabilities - Sched_2

Financial Liabilities - Schedule Representing Due Dates of the Financial Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of offsetting of financial liabilities [line items]
Lease debts	$ 79,854
Other financial liabilities	22,384
Financial liabilities	102,238
Trade payables	23,762	$ 24,609
Other current liabilities	13,731	19,127
Total Financial liabilities	139,731	$ 155,032
Less than One Year [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	8,329
Other financial liabilities	2,354
Financial liabilities	10,683
Trade payables	23,762
Other current liabilities	13,730
Total Financial liabilities	48,175
One to Five Years [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	33,110
Other financial liabilities	19,291
Financial liabilities	52,401
Total Financial liabilities	52,401
More than Five Years [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	38,416
Other financial liabilities	739
Financial liabilities	39,155
Total Financial liabilities	$ 39,155

Financial liabilities - Additio

Financial liabilities - Additional Information (Detail) $ in Thousands, € in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021EUR (€)	Dec. 31, 2020USD ($)
Disclosure of offsetting of financial liabilities [line items]
Secured Borrowings	$ 18,770		$ 22,701
New York [Member]
Disclosure of offsetting of financial liabilities [line items]
Borrowings	1,400
Paycheck Protection Program Loan [Member]
Disclosure of offsetting of financial liabilities [line items]
Borrowings			$ 1,500
State Guaranteed Loan [Member]
Disclosure of offsetting of financial liabilities [line items]
Secured Borrowings	21,000
Current liability of loan	2,200
Non current liability of loan	18,800
State Guaranteed Loan [Member] | Major Borrowing Transactions [Member]
Disclosure of offsetting of financial liabilities [line items]
Secured Borrowings	$ 21,000	€ 18.5
Guaranteed borrowing amount, percentage	90.00%
State Guaranteed Loan [Member] | Major Borrowing Transactions [Member] | Bottom of range [member]
Disclosure of offsetting of financial liabilities [line items]
Fixed interest rate	0.31%	0.31%
State Guaranteed Loan [Member] | Major Borrowing Transactions [Member] | Top of range [member]
Disclosure of offsetting of financial liabilities [line items]
Fixed interest rate	3.35%	3.35%

Other Current Liabilities - Sum

Other Current Liabilities - Summary of Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Miscellaneous current liabilities [abstract]
VAT Payables	$ 71	$ 81
Accruals for personnel related expenses	12,483	12,969
Other	1,177	6,077
Total	$ 13,731	$ 19,127

Other Current Liabilities - Add

Other Current Liabilities - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
Other current liabilities [abstract]
Board of directors attendance fee	$ 0.3
Tax liabilities	0.2	$ 0.4
Accrued liabilitites current for fixed assets	$ 3.7	$ 0.7

Deferred Revenues and Contrac_3

Deferred Revenues and Contract Liabilities - Summary of Deferred Revenues and Contract Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accruals and deferred income including contract liabilities [abstract]
Deferred revenues and contract liabilities	$ 301	$ 452
Total Deferred revenue and contract liabilities	$ 301	$ 452

Capital - Schedule of Classes o

Capital - Schedule of Classes of Share Capital (Detail) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of classes of share capital [line items]
Beginning balance		$ 308,846	$ 355,471	$ 450,272
Balance at beginning of year		42,780,186	42,465,669	42,430,069
Capital increase by issuance of common shares		2,415,630		35,600
Exercise of share warrants, employee warrants and stock options		288,494	314,517
Transaction costs	[1]	$ (2,316)
Balance at end of year		$ 236,474	$ 308,846	$ 355,471
Balance at end of year		45,484,310	42,780,186	42,465,669
Nominal value		$ 0.05	$ 0.05	$ 0.05
Premiums Related to Share Capital [member]
Disclosure of classes of share capital [line items]
Beginning balance		$ 872,134	$ 851,700	$ 828,525
Capital Increase		46,811
Exercise of share warrants, employee warrants and stock options		5,597	6,101
Non-cash stock based compensation expense		12,497	14,365	23,173
Transaction costs	[1]	(2,316)
Other movements		(27)	(32)	2
Balance at end of year		934,696	872,134	851,700
Share Capital Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Beginning balance		2,785	2,767	2,765
Capital Increase		143		2
Exercise of share warrants, employee warrants and stock options		17	18	0
Balance at end of year		$ 2,945	$ 2,785	$ 2,767
[1]	These costs correspond to the issuance costs related to Cellectis’ At-The-Market (“ATM”) financing program and were recorded as a reduction of share premium.

Capital - Additional Informatio

Capital - Additional Information (Detail) - USD ($)

Feb. 18, 2022

Oct. 20, 2020

May 22, 2018

Jul. 25, 2017

Oct. 28, 2014

Dec. 31, 2021

Dec. 31, 2020

Dec. 31, 2019

Sep. 21, 2021

Dec. 31, 2018

Oct. 28, 2011

Capital structure [line items]

Exercise stock option

$ 57,000,000

$ 64,400,000

Voting right description

At December 31, 2021, we had 45,484,310 ordinary shares outstanding of which 5,601,472 had a double voting right.

At December 31, 2020, we had 42,780,186 ordinary shares outstanding of which 6,067,389 had a double voting right.

At December 31, 2019, we had 42,465,669 ordinary shares outstanding of which 4,389,581 had a double voting right.

Number of shares ordinary outstanding

45,484,310

42,780,186

42,465,669

42,430,069

Number of shares ordinary having double voting right

5,601,472

6,067,389

4,389,581

Par value per share

$ 0.05

$ 0.05

$ 0.05

Shares to underwriters

$ 20,000,000

Equity value

$ 221,293,000

$ 283,795,000

Transaction costs

[1]

$ 2,316,000

BSA [member]

Capital structure [line items]

Ordinary shares issued

1,470,836

12,195,113

Number of employee warrants exercisable

19,702

Hold Two Years [member]

Capital structure [line items]

Voting right description

After a shareholder continuously holds ordinary shares for two years, each ordinary share held by such shareholder is entitled to two votes.

Calyxt Inc [member]

Capital structure [line items]

Ordinary shares issued

3,750,000

4,057,500

8,050,000

1,400,000

Exercise stock option

$ 15,000,000

Underwriting discounts and commissions

$ 3,200,000

Equity interests

4.60%

2.70%

6.10%

Compensation expense

$ 1,600

$ 6,700

$ 4,400

Par value per share

$ 4

$ 15

$ 8

Non-controlling shareholders interest

38.20%

35.30%

Offering expense

$ 700,000

Calyxt Inc [member] | ATM financing program [member]

Capital structure [line items]

Ordinary shares issued

1.4

Cellectis [member] | Calyxt Inc [member]

Capital structure [line items]

Purchase of common shares

1,250,000

Equity value

$ 5,000,000

Purchase of common stock, value

14,000,000

BSA [member]

Capital structure [line items]

Exercise stock option

$ 16,400,000

Calyxt Inc. [member]

Capital structure [line items]

Exercise stock option

$ 57,000,000

Calyxt Inc. [member] | ATM financing program [member]

Capital structure [line items]

Common Stock Shares Subscriptions

$ 50,000,000

Agrregate proceeds from issuance of common stock net of commissions and other share issuance costs

$ 3,900,000

Calyxt Inc. [member] | ATM financing program [member] | Event After Reporting Period [Member]

Capital structure [line items]

AdditionalProceedsFromIssueOfOrdinarySharesInEarlyPeriodUponSettlementOfTransactions

$ 200

Calyxt Inc. [member] | Calyxt Inc [member]

Capital structure [line items]

Exercise stock option

$ 15,000,000

Calyxt Inc. [member] | Cellectis [member]

Capital structure [line items]

Purchase of common stock

550,000

Purchase of common stock, value

$ 8,300,000

Capital evolution 2020 [member]

Capital structure [line items]

Ordinary shares issued

20,464

Exercise stock option

$ 163,134,000

Capital evolution 2020 [member] | BSA [member]

Capital structure [line items]

Number of employee warrants exercisable

291,053

Exercise stock option

$ 5,197,970,000

Capital Evolution 2021 [Member]

Capital structure [line items]

Ordinary shares issued

2,415,630

Exercise of share warrants, employee warrants and stock options | shares

256,494

Transaction costs

$ 2,300,000

Free Shares [member] | Capital evolution 2019 [member] | BSA [member]

Capital structure [line items]

Number of shares converted

35,600

Free Shares [member] | Capital evolution 2019 [member] | BSA [member]

Capital structure [line items]

Number of shares converted

35,600

Free Shares [member] | Capital evolution 2020 [member]

Capital structure [line items]

Ordinary shares issued

291,053

Free Shares [member] | Capital evolution 2020 [member] | BSA [member]

Capital structure [line items]

Number of shares converted

3,000

Free Shares [member] | Capital evolution 2020 [member] | BSA [member]

Capital structure [line items]

Number of shares converted

3,000

Free Shares [member] | Capital Evolution 2021 [Member] | BSA [member]

Capital structure [line items]

Number of shares converted

32,000

Free Shares [member] | Capital Evolution 2021 [Member] | BSA [member]

Capital structure [line items]

Number of shares converted

32,000

[1]

These costs correspond to the issuance costs related to Cellectis’ At-The-Market (“ATM”) financing program and were recorded as a reduction of share premium.

Capital - Disclosure of Share W

Capital - Disclosure of Share Warrants and Non-employee Warrants (Detail)	12 Months Ended
	Dec. 31, 2021shares€ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of warrants/shares oustanding as of 01/01/2021	11,015,532
Number of warrants/shares granted	1,541,551
Number of warrants/shares vested/exercised	288,494
Number of warrants/shares voided	1,289,869
Number of warrants/shares oustanding as of 12/31/2021	10,978,720
Maximum of shares to be issued	10,978,720
Number of warrants/shares exercisable12/31/2020	8,462,904
Free Shares [member] | 03/07/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/07/2019
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	2,500
Number of warrants/shares vested/exercised	2,500
Number of warrants/shares oustanding as of 12/31/2021
Strike price per share in euros | € / shares	€ 16
Free Shares [member] | 04/24/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	04/24/2019
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	6,500
Number of warrants/shares vested/exercised	6,500
Number of warrants/shares oustanding as of 12/31/2021
Strike price per share in euros | € / shares	€ 18.01
Free Shares [member] | 07/16/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	07/16/2019
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	4,000
Number of warrants/shares vested/exercised	4,000
Number of warrants/shares oustanding as of 12/31/2021
Strike price per share in euros | € / shares	€ 14.01
Free Shares [member] | 11/06/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/06/2019
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	15,000
Number of warrants/shares vested/exercised	2,500
Number of warrants/shares voided	12,500
Number of warrants/shares oustanding as of 12/31/2021
Strike price per share in euros | € / shares	€ 11.32
Free Shares [member] | 11/18/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/18/2019
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	16,500
Number of warrants/shares vested/exercised	6,500
Number of warrants/shares voided	10,000
Number of warrants/shares oustanding as of 12/31/2021
Strike price per share in euros | € / shares	€ 12.16
Free Shares [member] | 03/4/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/04/2020
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	6,500
Number of warrants/shares oustanding as of 12/31/2021	6,500
Maximum of shares to be issued	6,500
Strike price per share in euros | € / shares	€ 14.54
Free Shares [member] | 04/14/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	04/14/2020
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	20,000
Number of warrants/shares oustanding as of 12/31/2021	20,000
Maximum of shares to be issued	20,000
Strike price per share in euros | € / shares	€ 9.14
Free Shares [member] | 06/19/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	06/19/2020
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	16,500
Number of warrants/shares voided	6,500
Number of warrants/shares oustanding as of 12/31/2021	10,000
Maximum of shares to be issued	10,000
Strike price per share in euros | € / shares	€ 14.76
Free Shares [member] | 07/20/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	07/20/2020
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	10,000
Number of warrants/shares oustanding as of 12/31/2021	10,000
Maximum of shares to be issued	10,000
Strike price per share in euros | € / shares	€ 15.76
Free Shares [member] | 08/05/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	08/05/2020
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	70,000
Number of warrants/shares vested/exercised	10,000
Number of warrants/shares voided	26,000
Number of warrants/shares oustanding as of 12/31/2021	34,000
Maximum of shares to be issued	34,000
Strike price per share in euros | € / shares	€ 14
Free Shares [member] | 09/11/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	09/11/2020
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	15,000
Number of warrants/shares oustanding as of 12/31/2021	15,000
Maximum of shares to be issued	15,000
Strike price per share in euros | € / shares	€ 14.58
Free Shares [member] | 10/14/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/14/2020
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	416,750
Number of warrants/shares voided	81,420
Number of warrants/shares oustanding as of 12/31/2021	335,330
Maximum of shares to be issued	335,330
Strike price per share in euros | € / shares	€ 22.45
Free Shares [member] | 11/05/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/05/2020
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	16,600
Number of warrants/shares oustanding as of 12/31/2021	16,600
Maximum of shares to be issued	16,600
Strike price per share in euros | € / shares	€ 14.76
Free Shares [member] | 12/16/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	12/16/2020
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	7,300
Number of warrants/shares oustanding as of 12/31/2021	7,300
Maximum of shares to be issued	7,300
Strike price per share in euros | € / shares	€ 23.75
Free Shares [member] | 03/05/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/05/2021
Type	Free shares
Number of warrants/shares granted	16,500
Number of warrants/shares oustanding as of 12/31/2021	16,500
Maximum of shares to be issued	16,500
Strike price per share in euros | € / shares	€ 14.44
Free Shares [member] | 05/12/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	05/12/2021
Type	Free shares
Number of warrants/shares granted	2,000
Number of warrants/shares oustanding as of 12/31/2021	2,000
Maximum of shares to be issued	2,000
Strike price per share in euros | € / shares	€ 12.70
Free Shares [member] | 05/28/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	05/28/2021
Type	Free shares
Number of warrants/shares granted	158,000
Number of warrants/shares voided	9,775
Number of warrants/shares oustanding as of 12/31/2021	148,225
Maximum of shares to be issued	148,225
Strike price per share in euros | € / shares	€ 12.38
Free Shares [member] | 10/13/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/13/2021
Free Shares [member] | 11/25/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/25/2021
Free Shares [member] | 11/30/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/30/2021
Free Shares [member] | 9/30/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	09/30/2021
Type	Free shares
Number of warrants/shares granted	12,975
Number of warrants/shares voided	550
Number of warrants/shares oustanding as of 12/31/2021	12,425
Maximum of shares to be issued	12,425
Strike price per share in euros | € / shares	€ 11.22
BSA [member] | 3/27/2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/27/2015
Type	BSA
Number of warrants/shares oustanding as of 01/01/2021	130,000
Number of warrants/shares oustanding as of 12/31/2021	130,000
Maximum of shares to be issued	130,000
Number of warrants/shares exercisable12/31/2020	130,000
Strike price per share in euros | € / shares	€ 38.45
BSA [member] | 5/18/2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	05/18/2015
Type	BSA
Number of warrants/shares oustanding as of 01/01/2021	50,000
Number of warrants/shares oustanding as of 12/31/2021	50,000
Maximum of shares to be issued	50,000
Number of warrants/shares exercisable12/31/2020	50,000
Strike price per share in euros | € / shares	€ 29.58
BSA [member] | 9/8/2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	09/08/2015
Type	BSA
Number of warrants/shares oustanding as of 01/01/2021	224,200
Number of warrants/shares oustanding as of 12/31/2021	224,200
Maximum of shares to be issued	224,200
Number of warrants/shares exercisable12/31/2020	224,200
Strike price per share in euros | € / shares	€ 28.01
BSA [member] | 3/14/2016 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/14/2016
Type	BSA
Number of warrants/shares oustanding as of 01/01/2021	147,025
Number of warrants/shares oustanding as of 12/31/2021	147,025
Maximum of shares to be issued	147,025
Number of warrants/shares exercisable12/31/2020	147,025
Strike price per share in euros | € / shares	€ 27.37
BSA [member] | 10/28/2016 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/28/2016
Type	BSA
Number of warrants/shares oustanding as of 01/01/2021	148,000
Number of warrants/shares vested/exercised	3,000
Number of warrants/shares oustanding as of 12/31/2021	145,000
Maximum of shares to be issued	145,000
Number of warrants/shares exercisable12/31/2020	145,000
Strike price per share in euros | € / shares	€ 18.68
BSA [member] | 10/11/2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/11/2017
Type	BSA
Number of warrants/shares oustanding as of 01/01/2021	200,000
Number of warrants/shares oustanding as of 12/31/2021	200,000
Maximum of shares to be issued	200,000
Number of warrants/shares exercisable12/31/2020	200,000
Strike price per share in euros | € / shares	€ 24.34
Stock options [member] | 3/24/2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/24/2015
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	1,591,603
Number of warrants/shares voided	181,271
Number of warrants/shares oustanding as of 12/31/2021	1,410,332
Maximum of shares to be issued	1,410,332
Number of warrants/shares exercisable12/31/2020	1,410,332
Strike price per share in euros | € / shares	€ 38.45
Stock options [member] | 9/8/2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	09/08/2015
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	1,598,700
Number of warrants/shares voided	186,900
Number of warrants/shares oustanding as of 12/31/2021	1,411,800
Maximum of shares to be issued	1,411,800
Number of warrants/shares exercisable12/31/2020	1,411,800
Strike price per share in euros | € / shares	€ 27.55
Stock options [member] | 3/14/2016 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/14/2016
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	1,636,705
Number of warrants/shares vested/exercised	28,856
Number of warrants/shares voided	161,247
Number of warrants/shares oustanding as of 12/31/2021	1,446,602
Maximum of shares to be issued	1,446,602
Number of warrants/shares exercisable12/31/2020	1,446,602
Strike price per share in euros | € / shares	€ 22.44
Stock options [member] | 10/28/2016 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/28/2016
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	1,918,634
Number of warrants/shares vested/exercised	198,816
Number of warrants/shares voided	111,684
Number of warrants/shares oustanding as of 12/31/2021	1,608,134
Maximum of shares to be issued	1,608,134
Number of warrants/shares exercisable12/31/2020	1,608,134
Strike price per share in euros | € / shares	€ 17.90
Stock options [member] | 10/11/2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/11/2017
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	924,000
Number of warrants/shares vested/exercised	2,000
Number of warrants/shares voided	150,000
Number of warrants/shares oustanding as of 12/31/2021	772,000
Maximum of shares to be issued	772,000
Number of warrants/shares exercisable12/31/2020	772,000
Strike price per share in euros | € / shares	€ 22.57
Stock options [member] | 10/08/2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/08/2018
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	20,000
Number of warrants/shares voided	15,000
Number of warrants/shares oustanding as of 12/31/2021	5,000
Maximum of shares to be issued	5,000
Number of warrants/shares exercisable12/31/2020	3,750
Strike price per share in euros | € / shares	€ 24.80
Stock options [member] | 04/24/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	04/24/2019
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	1,265,515
Number of warrants/shares vested/exercised	23,822
Number of warrants/shares voided	166,777
Number of warrants/shares oustanding as of 12/31/2021	1,074,916
Maximum of shares to be issued	1,074,916
Number of warrants/shares exercisable12/31/2020	743,579
Strike price per share in euros | € / shares	€ 18.25
Stock options [member] | 11/06/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/06/2019
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	30,000
Number of warrants/shares oustanding as of 12/31/2021	30,000
Maximum of shares to be issued	30,000
Number of warrants/shares exercisable12/31/2020	15,000
Strike price per share in euros | € / shares	€ 11.06
Stock options [member] | 11/18/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/18/2019
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	22,500
Number of warrants/shares vested/exercised	0
Number of warrants/shares voided	22,500
Number of warrants/shares oustanding as of 12/31/2021
Strike price per share in euros | € / shares	€ 12.33
Stock options [member] | 04/14/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	04/14/2020
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	160,000
Number of warrants/shares oustanding as of 12/31/2021	160,000
Maximum of shares to be issued	160,000
Number of warrants/shares exercisable12/31/2020	60,000
Strike price per share in euros | € / shares	€ 8.27
Stock options [member] | 06/19/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	06/19/2020
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	17,000
Number of warrants/shares oustanding as of 12/31/2021	17,000
Maximum of shares to be issued	17,000
Number of warrants/shares exercisable12/31/2020	6,375
Strike price per share in euros | € / shares	€ 15.84
Stock options [member] | 07/20/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	07/20/2020
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	17,000
Number of warrants/shares oustanding as of 12/31/2021	17,000
Maximum of shares to be issued	17,000
Number of warrants/shares exercisable12/31/2020	5,312
Strike price per share in euros | € / shares	€ 15.12
Stock options [member] | 08/05/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	08/05/2020
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	212,000
Number of warrants/shares voided	24,250
Number of warrants/shares oustanding as of 12/31/2021	187,750
Maximum of shares to be issued	187,750
Number of warrants/shares exercisable12/31/2020	59,872
Strike price per share in euros | € / shares	€ 14.62
Stock options [member] | 09/11/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	09/11/2020
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	45,000
Number of warrants/shares oustanding as of 12/31/2021	45,000
Maximum of shares to be issued	45,000
Number of warrants/shares exercisable12/31/2020	14,062
Strike price per share in euros | € / shares	€ 14.36
Stock options [member] | 11/05/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/05/2020
Type	Stock Options
Number of warrants/shares oustanding as of 01/01/2021	28,000
Number of warrants/shares oustanding as of 12/31/2021	28,000
Maximum of shares to be issued	28,000
Number of warrants/shares exercisable12/31/2020	7,000
Strike price per share in euros | € / shares	€ 14.62
Stock options [member] | 03/04/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/04/2021
Type	Stock Options
Number of warrants/shares granted	924,520
Number of warrants/shares voided	83,875
Number of warrants/shares oustanding as of 12/31/2021	840,645
Maximum of shares to be issued	840,645
Strike price per share in euros | € / shares	€ 19.44
Stock options [member] | 04/13/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	04/13/2021
Type	Stock Options
Number of warrants/shares granted	27,465
Number of warrants/shares oustanding as of 12/31/2021	27,465
Maximum of shares to be issued	27,465
Number of warrants/shares exercisable12/31/2020	2,861
Strike price per share in euros | € / shares	€ 16.07
Stock options [member] | 05/12/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	05/12/2021
Type	Stock Options
Number of warrants/shares granted	3,500
Number of warrants/shares oustanding as of 12/31/2021	3,500
Maximum of shares to be issued	3,500
Strike price per share in euros | € / shares	€ 14.36
Stock options [member] | 05/28/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	05/28/2021
Type	Stock Options
Number of warrants/shares granted	35,000
Number of warrants/shares oustanding as of 12/31/2021	35,000
Maximum of shares to be issued	35,000
Strike price per share in euros | € / shares	€ 12.69
Stock options [member] | 10/13/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/13/2021
Type	Stock Options
Number of warrants/shares granted	9,000
Number of warrants/shares oustanding as of 12/31/2021	9,000
Maximum of shares to be issued	9,000
Strike price per share in euros | € / shares	€ 10.29
Stock options [member] | 11/25/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/25/2021
Type	Stock Options
Number of warrants/shares granted	4,500
Number of warrants/shares oustanding as of 12/31/2021	4,500
Maximum of shares to be issued	4,500
Strike price per share in euros | € / shares	€ 8.81
Stock options [member] | 11/30/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/30/2021
Type	Stock Options
Number of warrants/shares granted	1,300
Number of warrants/shares oustanding as of 12/31/2021	1,300
Maximum of shares to be issued	1,300
Strike price per share in euros | € / shares	€ 8.54
Stock options [member] | 9/30/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	09/30/2021
Type	Stock Options
Number of warrants/shares granted	25,950
Number of warrants/shares voided	1,100
Number of warrants/shares oustanding as of 12/31/2021	24,850
Maximum of shares to be issued	24,850
Strike price per share in euros | € / shares	€ 11.51
Free Shares [member] | 09/11/2020 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type	Free shares
Number of warrants/shares oustanding as of 01/01/2021	6,500
Number of warrants/shares voided	6,500
Number of warrants/shares oustanding as of 12/31/2021
Strike price per share in euros | € / shares	€ 14.98
Free Shares [member] | 03/05/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type	Free shares
Number of warrants/shares granted	313,541
Number of warrants/shares voided	32,020
Number of warrants/shares oustanding as of 12/31/2021	281,521
Maximum of shares to be issued	281,521
Strike price per share in euros | € / shares	€ 12.69
Free Shares [member] | 10/13/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type	Free shares
Number of warrants/shares granted	4,500
Number of warrants/shares oustanding as of 12/31/2021	4,500
Maximum of shares to be issued	4,500
Strike price per share in euros | € / shares	€ 8.29
Free Shares [member] | 11/25/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type	Free shares
Number of warrants/shares granted	2,100
Number of warrants/shares oustanding as of 12/31/2021	2,100
Maximum of shares to be issued	2,100
Strike price per share in euros | € / shares	€ 7.84
Free Shares [member] | 11/30/2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Type	Free shares
Number of warrants/shares granted	700
Number of warrants/shares oustanding as of 12/31/2021	700
Maximum of shares to be issued	700
Strike price per share in euros | € / shares	€ 7.42

Capital - Schedule of Informati

Capital - Schedule of Information Relating to Subsidiaries that Reported Non-Controlling Interest (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of non-controlling interests [line items]
Revenue	$ 57,293	$ 73,949	$ 15,190
Net Profit (Loss)	(125,107)	(97,483)	(115,212)
Net Profit (Loss) attributable to NCI	(10,910)	(16,409)	(13,121)
Other comprehensive income	(14,999)	18,589	(6,000)
Total comprehensive income	(140,106)	(78,894)	(121,212)
Total comprehensive income attributable to NCI	(12,216)	(15,942)	$ (12,856)
Current assets	225,429	315,362
Non-current assets	156,647	154,109
Current liabilities	49,348	52,015
Non-current liabilities	96,254	108,610
Calyxt Inc. [member]
Disclosure of non-controlling interests [line items]
Revenue	26,946	22,892
Net Profit (Loss)	(28,358)	(43,902)
Net Profit (Loss) attributable to NCI	(10,910)	(16,409)
Other comprehensive income	(3,622)	(1,196)
Total comprehensive income	(31,980)	(45,098)
Total comprehensive income attributable to NCI	(12,216)	(15,942)
Current assets	15,180	39,590
Non-current assets	19,656	23,737
Current liabilities	4,933	6,945
Non-current liabilities	14,495	19,507
Net assets	15,408	36,875
Net assets attributable to NCI	$ 5,886	$ 13,035

Share-based Payments - Addition

Share-based Payments - Additional Information (Detail) $ in Millions	Jul. 31, 2021shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period, years		4 years
Stock option expire, years		10 years
Share based arrangement number of other equity instruments granted | shares		1,541,551
Stock options [member] | Calyxt Inc. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock option expire, years		10 years
Expected dividend yield type description		U.S. Treasury zero-coupon yield
Performance Stock Unit [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting description	The performance stock units will vest if the Calyxt’s stock remains above three specified price levels for 30 calendar days over the three-year performance period.
Performance Stock Unit [Member] | Chief Executive Officer [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of stock units forfeited | shares		166,667
Performance Stock Unit [Member] | President and Chief Executive Officer [Member] | Inducement Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based arrangement number of other equity instruments granted | shares	600,000
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			$ 0.4	$ 0.2
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		$ 5.1	8.9	13.4
Share Based Arrangement Purchase price of common Stock Expressed as a Percentage of its Fair Value		100.00%
Stock options [member] | Calyxt Inc. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense		$ 1.7	4	6.8
Vesting period of warrants		six years
Warrants [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense			0.3	0.9
S A free shares [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense		$ 6.4	0.9	0.7
Vesting description		The free shares granted in 2018 and until 2021 are subject to at least one-year vesting and additional one-year vesting period for French residents and two-years vesting period for foreign residents. The vesting of free shares granted to executive officers of the Company in October 2020 are subject to performance conditions with a minimum vesting of a 3-year period.
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
S A free shares [member] | Executive Officers [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period, years		3 years
S A free shares [member] | Executive Officers [Member] | Granted in Two Thousand And Twenty One [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period, years		3 years
S A free shares [member] | French Resident Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share Based Arrangement Additional Vesting Period		1 year
S A free shares [member] | Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period, years		3 years
RSU Calyxt 2017 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based payment expense			$ 2.3	$ 4.9
Gain on forfeiture of shares		$ 0.1
RSU Calyxt 2017 [member] | Calyxt Inc. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting description		Restricted stock units generally vest and become unrestricted over five years after the date of grant.
Non Employee Warrants [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense		$ 0

Share-based Payments - Summary

Share-based Payments - Summary of assumptions Vesting Details (Detail) - Equity awards [member]	12 Months Ended
	Dec. 31, 2021€ / shares	Dec. 31, 2021$ / shares	Dec. 31, 2020€ / shares	Dec. 31, 2020$ / shares	Dec. 31, 2019€ / shares	Dec. 31, 2019$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted-Average fair values of stock options granted	€ 5.76		€ 7		€ 10.26
Risk-free interest rate	0.00%	0.00%	0.00%	0.00%
Share entitlement per options | $ / shares		$ 1		$ 1		$ 1
Expected term (in years)	6.15	6.15	6.15	6.15
Vesting conditions	Service	Service	Service	Service	Service	Service
Vesting period	Graded	Graded	Graded	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%	0.38%
Exercise price	€ 8.54		€ 8.27		€ 11.06
Grant date share fair value	€ 7.42		€ 9.14		€ 11.32
Expected volatility	58.40%	58.40%	61.30%	61.30%	63.80%	63.80%
Expected term (in years)					6.15	6.15
Top of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate					0.09%	0.09%
Exercise price	€ 19.44		€ 15.84		€ 18.25
Grant date share fair value	€ 16.54		€ 15.76		€ 17.80
Expected volatility	60.10%	60.10%	62.80%	62.80%	66.60%	66.60%
Expected term (in years)					6.25	6.25

Share-Based Payments - Summar_2

Share-Based Payments - Summary of Information on Stock Option Activity (Detail) - Stock options [member]	12 Months Ended
	Dec. 31, 2021EUR (€)	Dec. 31, 2021USD ($)	Dec. 31, 2020EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2019EUR (€)	Dec. 31, 2019USD ($)
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options and awards [Line Items]
Option exercisable, beginning balance	8,002,398	8,002,398			6,922,172	6,922,172
Option exercisable, granted	0	0
Option exercisable, exercised	0	0
Option exercisable, forfeited or expired	0	0
Option exercisable, ending balance	7,566,679	7,566,679	8,002,398	8,002,398
Weighted- average exercise price per share, beginning balance | €	€ 25.28				€ 26.30
Weighted- average exercise price per share, granted | €	0
Weighted- average exercise price per share, exercised | €	0
Weighted- average exercise price per share, forfeited or expired | €	0
Weighted- average exercise price per share, ending balance | €	€ 24.78		€ 25.28
Option outstanding, beginning balance	9,486,657	9,486,657			9,672,382	9,672,382
Option outstanding, granted	1,031,235	1,031,235	479,000	479,000
Option outstanding, exercised	(253,494)	(253,494)	(291,053)	(291,053)
Option outstanding, forfeited or expired	(1,104,604)	(1,104,604)	(373,672)	(373,672)
Option outstanding, ending balance	9,159,794	9,159,794	9,486,657	9,486,657
Weighted average exercise price per share, beginning balance | €	€ 23.97				€ 24.22
Weighted average exercise price per share, granted | €	18.76		€ 12.54
Weighted average exercise price per share, exercised | €	18.49		17.86
Weighted average exercise price per share, forfeited or expired | €	24.27		20.61
Weighted average exercise price per share, ending balance | €	€ 23.50		€ 23.97
Remaining Average Useful Life	5.3y	5.3y	5.9y	5.9y	6.8y	6.8y
Calyxt Inc. [member]
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options and awards [Line Items]
Option exercisable, beginning balance	2,347,665	2,347,665			1,789,567	1,789,567
Option exercisable, granted	0	0	0	0
Option exercisable, exercised	0	0	0	0
Option exercisable, forfeited or expired	0	0	0	0
Option exercisable, ending balance	2,789,110	2,789,110	2,347,665	2,347,665
Weighted- average exercise price per share, beginning balance | $		$ 10.15				$ 8.73
Weighted- average exercise price per share, granted | $		0		$ 0
Weighted- average exercise price per share, exercised | $		0		0
Weighted- average exercise price per share, forfeited or expired | $		0		0
Weighted- average exercise price per share, ending balance | $		$ 10.23		$ 10.15
Option outstanding, beginning balance	4,621,173	4,621,173			4,481,359	4,481,359
Option outstanding, granted	774,959	774,959	887,765	887,765
Option outstanding, exercised	(61,372)	(61,372)	(58,575)	(58,575)
Option outstanding, forfeited or expired	(676,335)	(676,335)	(689,376)	(689,376)
Option outstanding, ending balance	4,658,425	4,658,425	4,621,173	4,621,173
Weighted average exercise price per share, beginning balance | $		$ 10.30				$ 11.73
Weighted average exercise price per share, granted | $		5.20		$ 4.67
Weighted average exercise price per share, exercised | $		3.70		3.60
Weighted average exercise price per share, forfeited or expired | $		10.75		12.89
Weighted average exercise price per share, ending balance | $		$ 9.47		$ 10.30
Remaining Average Useful Life	5.6y	5.6y	6.2y	6.2y	6.8y	6.8y

Share-Based Payments - Summar_3

Share-Based Payments - Summary of assumptions Weighted-average Fair Values of Warrants Granted and Assumptions Used for Black-Scholes Option Pricing Model (Detail) - Warrants [member]	12 Months Ended
	Dec. 31, 2017€ / shares	Dec. 31, 2017$ / shares	Dec. 31, 2016€ / shares	Dec. 31, 2016$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted-Average fair values of warrants granted	€ 13.20		€ 9.33
Risk-free interest rate	0.12%	0.12%
Share entitlement per options | $ / shares		$ 1		$ 1
Exercise price	€ 24.34
Grant date share fair value	€ 24.95
Expected volatility	64.70%	64.70%
Expected term (in years)	6	6	6	6
Vesting conditions	Service	Service	Service	Service
Vesting period	Graded	Graded	Graded	Graded
Bottom of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate			0.00%	0.00%
Exercise price			€ 18.68
Grant date share fair value			€ 16.42
Expected volatility			62.80%	62.80%
Top of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate			0.04%	0.04%
Exercise price			€ 27.37
Grant date share fair value			€ 22.48
Expected volatility			63.10%	63.10%

Share-Based Payments - Summar_4

Share-Based Payments - Summary of Information on Warrants Activity (Detail) - Warrants [member]	12 Months Ended
	Dec. 31, 2021EUR (€)	Dec. 31, 2020EUR (€)	Dec. 31, 2019EUR (€)
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options and awards [Line Items]
Option exercisable, beginning balance	899,225		852,260
Warrants exercisable, granted	0	0
Warrants exercisable, exercised	0	0
Warrants exercisable, forfeited or expired	0	0
Option exercisable, ending balance	896,225	899,225
Weighted- average exercise price per share, beginning balance	€ 27,150		€ 25,860
Weighted- average exercise price per share, granted	0	€ 0
Weighted- average exercise price per share, exercised		0
Weighted- average exercise price per share, forfeited or expired	0	0
Weighted- average exercise price per share, ending balance	€ 27,180	€ 27,150
Option outstanding, beginning balance	899,225		918,927
Warrants outstanding, granted	0	0
Warrants outstanding, exercised	(3,000)	(19,702)
Warrants outstanding, forfeited or expired	0	0
Option outstanding, ending balance	896,225	899,225
Weighted average exercise price per share, beginning balance	€ 27,150		€ 26,720
Weighted average exercise price per share, granted	0	€ 0
Weighted average exercise price per share, exercised	18,680	8,280
Weighted average exercise price per share, forfeited or expired	0	0
Weighted average exercise price per share, ending balance	€ 27,180	€ 27,150
Remaining Average Useful Life	4.3y	5.3y	6.2y

Share-Based Payment - Summary o

Share-Based Payment - Summary of Number of Shares Outstanding and Weighted Average Grant Date Fair Value (Detail) - S A free shares [member]	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of free shares outstanding, beginning balance	629,650	67,000
Number of free shares outstanding, granted	510,316	591,685	[1]
Number of free shares outstanding, vested	(32,000)	(3,000)
Number of free shares outstanding, cancelled	(185,265)	(26,035)
Number of free shares outstanding, ending balance	922,701	629,650
Weighted average grant date fair value, beginning balance		$ 13,980
Weighted average grant date fair Value, granted	$ 8,310	20,100	[1]
Weighted average grant date fair value, vested	14,390	23,840
Weighted average grant date fair Value, cancelled	16,490	16,450
Weighted average grant date fair value, ending balance	$ 14,150	$ 19,590
[1]	423,285 free shares have been granted in October 2020 under the Amended Second Free Shares 2018 Plan and are under non-market performance vesting conditions and with a minimum vesting period of three years. These free shares have been granted to a large number of our employees. 330,041 free shares have been granted in March 2021 under the Amended Second Free Shares 2018 Plan with a minimum vesting period of three years, and 103,000 of which granted to executive officers are under non-market performance vesting conditions. These free shares have been granted to a large number of our employees.

Share-Based Payment - Summary_2

Share-Based Payment - Summary of Number of Shares Outstanding and Weighted Average Grant Date Fair Value (Parenthetical) (Detail) - shares	1 Months Ended		12 Months Ended
	Mar. 31, 2021	Oct. 31, 2020	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based arrangement number of other equity instruments granted			1,541,551
Free Shares [member] | 2018 Stock Option Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based arrangement number of other equity instruments granted	330,041	423,285
Minimum vesting period		3 years
Number of free shares void			103,000

Share-Based Payments - Calyxt E

Share-Based Payments - Calyxt Eqity Summary of assumptions Vesting Details (Detail) - Calyxt Inc. [member] - Stock options [member] - $ / shares	12 Months Ended
	Dec. 31, 2021	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	$ 3.61	$ 3.24	$ 10.18
Share entitlement per options	$ 1	$ 1	$ 1
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	0.60%	0.30%	1.70%
Exercise price	$ 2.27	$ 3.42	$ 4.05
Grant date share fair value	$ 2.27	$ 3.42	$ 4.05
Expected volatility	80.10%	77.40%	52.60%
Expected term (in years)	5.5	6.0	6.8
Top of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate	1.20%	1.70%	2.50%
Exercise price	$ 9.38	$ 7.30	$ 15.59
Grant date share fair value	$ 9.38	$ 7.30	$ 15.59
Expected volatility	91.00%	81.20%	78.90%
Expected term (in years)	6.5	10.0	10.0

Share-Based Payments - Summar_5

Share-Based Payments - Summary of Number of Shares Outstanding and Weighted Average Grant Date Fair Value (Detail) - RSU Calyxt 2017 [member] - Calyxt Inc. [member]	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of free shares outstanding, beginning balance	547,807	813,526
Number of restricted stock units outstanding, granted	406,981	105,633
Number of restricted stock units outstanding, vested	(193,857)	(309,693)
Number of restricted stock units outstanding, cancelled	(189,628)	(61,659)
Number of free shares outstanding, ending balance	571,303	547,807
Weighted average grant date fair value, beginning balance		$ 10.31
Weighted average grant date fair Value, granted	$ 4.59	6.54
Weighted average grant date fair value, vested	7.68	10.08
Weighted average grant date fair Value, cancelled	10.91	10.80
Weighted average grant date fair value, ending balance	$ 6.15	$ 9.49

Share-Based Payments - Detailed

Share-Based Payments - 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

Share-based payments - Summar_6

Share-based payments - Summary of Assumptions Detail of Stock Unit Activity Performance Stock (Detail) - Performance Stock Unit [Member] - Calyxt [Member]	Jan. 07, 2021yr$ / shares
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Expected term (in years) | yr	3
Expected volatility	90.00%
Risk-free interest rate	0.40%
At least $12 per share [Member]
Disclosure Description Of Inputs Stock Options Granted Performance Stock [Line Items]
Estimated fair values of performance stock units granted	$ 2.16
At least $15 per share [Member]
Disclosure Description Of Inputs Stock Options Granted Performance Stock [Line Items]
Estimated fair values of performance stock units granted	1.89
At least $20 per share [Member]
Disclosure Description Of Inputs Stock Options Granted Performance Stock [Line Items]
Estimated fair values of performance stock units granted	$ 1.55

Share-Based Payments - Detail_2

Share-Based Payments - Detailed Disclosure Detail Of Stock Unit Activity Performance Stock (Detail) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Detail Of Stock Unit Activity Performance Stock [Line Items]
Number of performance stock units outstanding, Granted	1,541,551
Number of performance stock units outstanding, Vested	288,494
Number of performance stock units outstanding, Cancelled	(1,289,869)
Performance Stock Unit [Member] | Calyxt [Member]
Disclosure Detail Of Stock Unit Activity Performance Stock [Line Items]
Number of free shares outstanding, beginning balance	311,667	311,667
Number of performance stock units outstanding, Granted	600,000	0
Number of performance stock units outstanding, Vested	0	0
Number of performance stock units outstanding, Cancelled	(166,667)	0
Number of free shares outstanding, ending balance	745,000	311,667

Earnings Per Share - Details of

Earnings Per Share - Details of Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings per share [abstract]
Net income (loss) attributable to shareholders of Cellectis ($ in thousands)	$ (114,197)	$ (81,074)	$ (102,091)
Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share	44,820,279	42,503,447	42,442,136
Basic net income (loss) attributable to shareholders of Cellectis per share ( $ /share)	$ (2.55)	$ (1.91)	$ (2.41)
Diluted net income (loss) attributable to shareholders of Cellectis per share ( $ /share)	$ (2.55)	$ (1.91)	$ (2.41)

Provisions - Summary of Provisi

Provisions - Summary of Provisions for Termination Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of other provisions [line items]
Beginning balance	$ 5,141	$ 6,598
Additions	1,061	968
Amounts used during the period	(290)	(2,272)
Pension, Reversals	(324)	(1,034)
OCI	(645)	881
Ending balance	4,944	5,141
Non current provisions beginning balance	4,010	2,855
Non current provisions additions	628	410
Non current provisions Amounts used during period	0	0
Non current provisions Reversals	0	0
Non current provisions OCI	(565)	745
Non current provisions Ending balance	4,073	4,010
Current provisions beginning balance	1,131	3,743
Current provisions additions	433	558
Current provisions Amounts used during period	(290)	(2,272)
Current provisions Reversals	(324)	(1,034)
Current provisions OCI	(79)	136
Current provisions Ending balance	871	1,131
Pension [member]
Disclosure of other provisions [line items]
Beginning balance	4,010
Ending balance		4,010
Beginning balance	4,010	2,855
Pension, Additions	628	410
Pension, Amounts used during the period	0	0
Pension, Reversals	0	0
OCI	(565)	745
Ending balance	4,073	4,010
Loss on Contract [member]
Disclosure of other provisions [line items]
Loss on contract, Beginning balance	0	272
Loss on contract, Additions		0
Loss on contract, Amounts used during the period		(272)
Loss on contract, Reversals		0
Loss on contract, OCI		0
Loss on contract, Ending balance		0
Employee Litigation and Severance [member]
Disclosure of other provisions [line items]
Additions	200	200
Employee litigation and severance, Beginning balance	560	639
Employee litigation and severance, Additions	172	229
Employee litigation and severance, Amounts used during the period	(99)	(308)
Employee litigation and severance, Reversals	(82)	(49)
Employee litigation and severance, OCI	(43)	49
Employee litigation and severance, Ending balance	508	560
Commercial litigation [member]
Disclosure of other provisions [line items]
Additions	300	300
Commercial litigation, Beginning balance	571	2,832
Commercial litigation, Additions	261	329
Commercial litigation, Amounts used during the period	(191)	(1,692)
Commercial litigation, Reversals	(241)	(985)
Commercial litigation, OCI	(37)	86
Commercial litigation, Ending balance	$ 363	$ 571

Provisions - Additional Informa

Provisions - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of provisions [line items]
Provisions for termination benefits	$ 1,061	$ 968
Defined benefit plan	4,073	4,010	$ 2,855	$ 2,278
Pension service cost [member]
Disclosure of provisions [line items]
Provisions for termination benefits	600	400
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	300
Employee Litigation and Severance [member]
Disclosure of provisions [line items]
Provisions for termination benefits	200	200
Settlement of Employee Litigation [Member]
Disclosure of provisions [line items]
Provisions for termination benefits	200	200
Termination of Commercial Litigation [Member]
Disclosure of provisions [line items]
Provisions for termination benefits	400	2,700
Payment for settlement of commercial litigation		1,700
France [member]
Disclosure of provisions [line items]
Defined benefit plan	$ 600	$ 1,500	$ 1,100

Provisions - Schedule of Estima

Provisions - Schedule of Estimation of Retirement Indemnity to Employee (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of defined benefit plans [abstract]
% social security contributions	45.00%	45.00%	45.00%
Salary increases	3.50%	3.50%	3.50%
Discount rate	1.13%	0.68%	1.00%
Terms of retirement	Retirement based on the employer initiative	Retirement based on the employer initiative	Retirement based on the employer initiative
Retirement age	65 years	65 years	65 years

Provisions - Summary of Net Def

Provisions - Summary of Net Defined Benefit Liability and Components (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of net defined benefit liability (asset) [abstract]
Beginning balance	$ (4,010)	$ (2,855)	$ (2,278)
Current service cost	(602)	(381)	(275)
Interest cost	(26)	(29)	(39)
Benefit paid		0	0
Actuarial gains and losses	231	(411)	(303)
Reclassification/CTA	334	(334)	40
Ending balance	$ (4,073)	$ (4,010)	$ (2,855)

Commitments - Schedule of Commi

Commitments - Schedule of Commitments (Detail) $ in Thousands	Dec. 31, 2021USD ($)
Disclosure of contingent liabilities [line items]
Total commitments	$ 19,125
It Licensing Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	1,101
License and Collaboration Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	17,580
Clinical & Research and Development agreements [member]
Disclosure of contingent liabilities [line items]
Total commitments	444
Less than One Year [member]
Disclosure of contingent liabilities [line items]
Total commitments	2,419
Less than One Year [member] | It Licensing Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	445
Less than One Year [member] | License and Collaboration Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	1,530
Less than One Year [member] | Clinical & Research and Development agreements [member]
Disclosure of contingent liabilities [line items]
Total commitments	444
1-3 years [member]
Disclosure of contingent liabilities [line items]
Total commitments	3,715
1-3 years [member] | It Licensing Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	655
1-3 years [member] | License and Collaboration Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	3,060
3-5 years [member]
Disclosure of contingent liabilities [line items]
Total commitments	3,060
3-5 years [member] | License and Collaboration Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	3,060
More than Five Years [member]
Disclosure of contingent liabilities [line items]
Total commitments	9,930
More than Five Years [member] | License and Collaboration Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	$ 9,930

Related Parties - Additional In

Related Parties - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021USD ($)Agreementshares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2021€ / shares
Disclosure of transactions between related parties [line items]
Key management personnel compensation, short-term employee benefits | $	$ 6,000,000	$ 6,300,000	$ 5,200,000
Key management personnel compensation, share-based payments in shares	676,465
Key management personnel non-cash stock-based compensation expense recognized | $	$ 1,400,000
Mr. Godard [member]
Disclosure of transactions between related parties [line items]
Number of service agreements | Agreement	2
Compensation paid for consultancy services | $	$ 71,000	$ 58,000	$ 71,000
Transactions with related parties, amount outstanding | $	$ 0
Mr. Godard [member] | Non-Employee Warrant One [member]
Disclosure of transactions between related parties [line items]
Number of non-employee warrants exercisable to obtain shares	50,000
Number of shares to be obtained upon exercise of warrants, strike price | € / shares				€ 38.45
Mr. Godard [member] | Non-Employee Warrant Two [member]
Disclosure of transactions between related parties [line items]
Number of non-employee warrants exercisable to obtain shares	50,000
Number of shares to be obtained upon exercise of warrants	50,000
Number of shares to be obtained upon exercise of warrants, strike price | € / shares				28.01
Mr. Godard [member] | Non-Employee Warrant Three [member]
Disclosure of transactions between related parties [line items]
Number of non-employee warrants exercisable to obtain shares	40,175
Number of shares to be obtained upon exercise of warrants	40,175
Number of shares to be obtained upon exercise of warrants, strike price | € / shares				27.37
Mr. Godard [member] | Non-Employee Warrant Four [member]
Disclosure of transactions between related parties [line items]
Number of non-employee warrants exercisable to obtain shares	37,000
Number of shares to be obtained upon exercise of warrants	40,000
Number of shares to be obtained upon exercise of warrants, strike price | € / shares				18.68
Mr. Godard [member] | Non Employee Warrant Five [member]
Disclosure of transactions between related parties [line items]
Number of non-employee warrants exercisable to obtain shares	40,000
Number of shares to be obtained upon exercise of warrants	40,000
Number of shares to be obtained upon exercise of warrants, strike price | € / shares				€ 24.34

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	Feb. 22, 2022	May 22, 2018	Jul. 25, 2017	Feb. 18, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of non-adjusting events after reporting period [line items]
Number of shares outstanding					45,484,310	42,780,186	42,465,669	42,430,069
Gross proceeds		$ 57	$ 64.4
Event After Reporting Period [member] | CalyxtInc [member]
Disclosure of non-adjusting events after reporting period [line items]
Number of shares outstanding	42,718,930
Gross proceeds	$ 10
Placement and agent fees	$ 0.9
Event After Reporting Period [member] | CalyxtInc [member] | Underwritten Offering [member]
Disclosure of non-adjusting events after reporting period [line items]
Ordinary shares issued				3,880,000
Number of prefunded warrants issued				3,880,000
Number of common warrants issued				7,760,000
Exercise price of prefunded warrants				$ 0.0001
Exercise price of common warrants				1.41
Aggregate public offering price				$ 1.41
Pre Funded Calyst Warrants Are Fully Exercised [Member] | Cellectis [member]
Disclosure of non-adjusting events after reporting period [line items]
Decrease in ownership interest	51.40%
All Warrants Are Fully Exercised [Member] | Cellectis [member]
Disclosure of non-adjusting events after reporting period [line items]
Decrease in ownership interest	44.10%