Cellectis (CLLS) 20-F 14 Mar 23 2022 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
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	Accelerated Filer
Entity Common Stock, Shares Outstanding	45,675,968
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, 2022	Dec. 31, 2021
Non-current assets
Intangible assets		$ 718	$ 1,854
Property, plant, and equipment		63,621	78,846
Right-of-use assets		44,275	69,423
Non-current financial assets		8,791	6,524
Total non-current assets		117,406	156,647
Current assets
Inventories		0	0
Trade receivables		772	20,361
Subsidies receivables		14,496	9,268
Other current assets		9,078	9,665
Current financial assets		7,907	499
Cash and cash equivalents		89,789	185,636
Total current assets		122,043	225,429
Total assets held for sale	[1]	21,768	0
TOTAL ASSETS		261,216	382,076
Shareholders' equity
Share capital		2,955	2,945
Premiums related to the share capital		583,122	934,696
Currency translation adjustment		(28,605)	(18,021)
Retained earnings		(333,365)	(584,129)
Net income (loss)		(106,139)	(114,197)
Total shareholders' equity - Group Share		117,968	221,293
Non-controlling interests		7,973	15,181
Total shareholders' equity		125,941	236,474
Non-current liabilities
Non-current financial liabilities		20,531	20,030
Non-current lease debts		49,358	71,526
Non-current provisions		2,390	4,073
Other non-current liabilities		0	626
Total non-current liabilities		72,279	96,254
Current liabilities
Current financial liabilities		5,088	2,354
Current lease debts		7,872	8,329
Trade payables		21,456	23,762
Deferred revenues and contract liabilities		59	301
Current provisions		477	871
Other current liabilities		13,179	13,731
Total current liabilities		48,131	49,348
Total liabilities related to asset held for sale	[1]	14,864	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY		$ 261,216	$ 382,076
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Statements of Consolidated Oper

Statements of Consolidated Operations - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Profit or loss [abstract]
Revenues		$ 19,171	$ 30,347	[1]	$ 51,057	[1]
Other income		6,553	8,250	[1]	8,507	[1]
Total revenues and other income		25,725	38,597	[1]	59,564	[1]
Operating expenses
Cost of revenue		(1,772)	(1,844)	[1]	(1,951)	[1]
Research and development expenses		(97,501)	(117,840)	[1]	(77,048)	[1]
Selling, general and administrative expenses		(17,494)	(22,882)	[1]	(22,513)	[1]
Other operating income (expenses)		1,377	488	[1]	(363)	[1]
Total operating expenses		(115,390)	(142,077)	[1]	(101,875)	[1]
Operating income (loss)		(89,666)	(103,481)	[1]	(42,311)	[1]
Financial income		8,880	13,218	[1]	4,846	[1]
Financial expenses		(17,815)	(6,486)	[1]	(16,117)	[1]
Net Financial gain (loss)		(8,935)	6,731	[1]	(11,270)	[1]
Income tax		(87)	0	[1]	0	[1]
Income (loss) from continuing operations		(98,688)	(96,749)	[1]	(53,581)	[1]
Income (loss) from discontinued operations		(15,345)	(28,358)	[1]	(43,902)	[1]
Net income (loss)		(114,034)	(125,107)	[1]	(97,483)	[1]
Attributable to shareholders of Cellectis		(106,139)	(114,197)	[1]	(81,074)	[1]
Attributable to non-controlling interests		$ (7,894)	$ (10,910)	[1]	$ (16,409)	[1]
Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis
Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share)		$ (2.33)	$ (2.55)	[1]	$ (1.91)	[1]
Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share)		(2.33)	(2.55)	[1]	(1.91)	[1]
Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share) from discontinued operations	[1]	(0.16)	(0.39)		(0.65)
Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share) from discontinued operations	[1]	$ (0.16)	$ (0.39)		$ (0.65)
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Statements of Consolidated Comp

Statements of Consolidated Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	[1]	Dec. 31, 2020	[1]
Statement of comprehensive income [abstract]
Net income (loss)	$ (114,034)	$ (125,107)		$ (97,483)
Actuarial gains and losses	1,983	240		(447)
Other comprehensive income (loss) that will not be reclassified subsequently to income or loss from continued operations	1,983	240		(447)
Currency translation adjustment	(16,770)	(21,458)		25,769
Other comprehensive income (loss) that will be reclassified subsequently to income or loss from continuing operations	(16,770)	(21,458)		25,769
Other comprehensive income (loss) from discontinued operations	5,831	6,220		(6,733)
Total Comprehensive income (loss)	(122,989)	(140,106)		(78,894)
Attributable to shareholders of Cellectis	(114,739)	(127,890)		(62,952)
Attributable to non-controlling interests	$ (8,250)	$ (12,216)		$ (15,942)
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Statements of Consolidated Cash

Statements of Consolidated Cash Flows - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Cash flows from operating activities
Net income (loss)		$ (114,034)	$ (125,107)	[1]	$ (97,483)	[1]
Net loss for the period of discontinued operations		(15,345)	(28,358)	[1]	(43,902)	[1]
Net (loss) income for the period of continuing operations		(98,688)	(96,749)	[1]	(53,581)	[1]
Adjustment to reconcile net income (loss) to cash provided by (used in) operating activities
Intercompany transactions between continuing and discontinued operations	[2]	152	203	[1]	2,517	[1]
Amortization and depreciation		18,435	14,156	[1]	7,834	[1]
Net loss (income) on disposals		1,612	2	[1]	78	[1]
Net financial loss (gain)		8,935	(6,731)	[1]	11,270	[1]
Income tax		87	0	[1]	0	[1]
Expenses related to share-based payments		6,043	11,493	[1]	10,028	[1]
Provisions		270	421	[1]	(2,366)	[1]
Other non-cash items		(460)	0	[1]	(19)	[1]
Realized foreign exchange gain (loss)		(664)	719	[1]	505	[1]
Interest (paid) / received	[3]	1,158	969	[1]	1,717	[1]
Operating cash flows before change in working capital		(63,120)	(75,518)	[1]	(22,018)	[1]
Decrease (increase) in inventories		0	215	[1]	100	[1]
Decrease (increase) in trade receivables and other current assets		(3,187)	(13,091)	[1]	(2,542)	[1]
Decrease (increase) in subsidies receivables		(5,806)	654	[1]	(685)	[1]
(Decrease) increase in trade payables and other current liabilities		3,247	177	[1]	5,688	[1]
(Decrease) increase in deferred income		23	(252)	[1]	(19,884)	[1]
Change in working capital		(5,723)	(12,297)	[1]	(17,323)	[1]
Net cash flows provided by (used in) operating activities of continuing operations		(68,843)	(87,815)	[1]	(39,341)	[1]
Net cash flows provided by (used in) operating activities of discontinued operations		(18,601)	(16,746)	[1]	(40,920)	[1]
Net cash flows provided by (used in) operating activities		(87,444)	(104,562)	[1]	(80,261)	[1]
Cash flows from investment activities
Acquisition of intangible assets		(10)	(13)	[1]	(347)	[1]
Acquisition of property, plant and equipment		(2,431)	(18,543)	[1]	(44,076)	[1]
Net change in non-current financial assets		126	(143)	[1]	(2,117)	[1]
Sale (Acquisition) of current financial assets		0	15,000	[1]	4,997	[1]
Net cash flows provided by (used in) investing activities of continuing operations		(2,315)	(3,699)	[1]	(41,544)	[1]
Net cash flows provided by (used in) investing activities of discontinued operations		(446)	10,979	[1]	(12,798)	[1]
Net cash flows provided by (used in) investment activities		(2,761)	7,279	[1]	(54,342)	[1]
Cash flows from financing activities
Proceeds from the exercise of Cellectis stock options	[4]	0	11,601	[1]	344	[1]
Increase in share capital Cellectis, net of transaction costs	[5]	(569)	44,638	[1]
Increase in borrowings		5,750	0	[1]	24,170	[1]
Decrease in borrowings		(1,343)	0	[1]	0	[1]
Interest paid on financial debt		(332)	(368)	[1]	(30)	[1]
Payments on lease debts		(11,011)	(10,641)	[1]	(4,737)	[1]
Net cash flows provided by financing activities of continuing operations		(7,505)	45,230	[1]	19,747	[1]
Net cash flows provided by (used in) financing activities of discontinued operations		8,650	2,294	[1]	7,575	[1]
Net cash flows provided by (used in) financing activities		1,145	47,525	[1]	27,321	[1]
(Decrease) increase in cash and cash equivalents		(89,060)	(49,758)	[1]	(107,281)	[1]
Cash and cash equivalents at the beginning of the year	[1]	185,636	241,148		340,522
Effect of exchange rate changes on cash		(3,360)	(5,754)	[1]	7,907	[1]
Cash from discontinued operations		3,427	13,823	[1]	17,299	[1]
Cash from continuing operations		89,789	171,813	[1]	223,849	[1]
Cash and cash equivalents at the end of the period		$ 93,216	$ 185,636	[1]	$ 241,148	[1]
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)[2]Net cash flows used in operating activities from continuing and discontinued operations being presented separately, the effect of intercompany transactions between the two categories is presented within the cash flows of each, although these transactions are fully eliminated in the Group’s financial statements[3]In line with IAS 7.31, interests (paid) / received are presented separately[4]Proceeds from the exercise of Cellectis stock options exercised in December 2020 were collected in January 2021, generating a $6.0 million variance between the statement of consolidated cash flows and the statement of changes in consolidated shareholder’s equity[5]In line with IAS 32, expenses incurred in 2022 for $0.6 million which qualify for transaction costs related to the “at the market” offering and to the follow-on offering of Cellectis started respectively in January 2023 and February 2023 are deducted from equity as of December 31, 2022

Statements of Consolidated Ca_2

Statements of Consolidated Cash Flows (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of cash flows [abstract]
Variance of Stock Options Granted		$ 6
Transaction costs	$ 0.6

Statements of Changes in Consol

Statements of Changes in Consolidated Shareholders' Equity - USD ($) $ in Thousands		Total		Cellectis Inc [Member]	[4]	Calyxt Inc [member]		Share Capital Ordinary Shares [member]	Premiums Related to Share Capital [member]		Premiums Related to Share Capital [member] Cellectis Inc [Member]	[4]	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] Cellectis Inc [Member]	[4]	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, 2019		$ 355,471						$ 2,767	$ 851,700				$ (22,641)	$ (406,390)			$ (102,091)	$ 323,345					$ 32,125
Beginning balance, shares at Dec. 31, 2019								42,465,669
Statement [Line Items]
Net Loss		(97,483)	[1]														(81,074)	(81,074)					(16,409)
Other comprehensive income (loss)		18,589											18,552	(430)				18,122					467
Total Comprehensive income (loss)		(78,894)	[1]										18,552	(430)			(81,074)	(62,952)					(15,942)
Allocation of prior period loss														(102,091)			102,091
Capital Increase	[2]					$ 9,205									$ 4,243						$ 4,243			$ 4,962
Exercise of stock options Calyxt ,Values	[3]					210									136						136			74
Transaction with subsidiaries														(1,461)				(1,461)					1,461
Exercise of share warrants and employee warrants, amount		6,119						$ 18	6,101														6,119
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)	[1]														(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)	[1]										(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		(2,316)							(2,316)									(2,316)
Exercise of stock options Calyxt ,Values		4,367												2,699				2,699					1,668
Transaction with subsidiaries														(58)				(58)					58
Exercise of share warrants and employee warrants, amount		5,612						$ 17	5,597	[2]								5,612
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								45,484,310
Statement [Line Items]
Net Loss		(114,034)															(106,139)	(106,139)					(7,894)
Other comprehensive income (loss)		(8,955)											(10,583)	1,983				(8,600)					(355)
Total Comprehensive income (loss)		(122,989)											(10,583)	1,983			(106,139)	(114,739)					(8,250)
Allocation of prior period loss														(114,197)			114,197
Issuance of Calyxt's common stock and exercise of Calyxt's pre-funded warrants	[3]	2,733												1,341				1,341					1,392
Capital Increase	[2]					329									162						162			168
Transaction costs				$ (570)		$ (212)	[2]		(570)		$ (570)				$ (104)	[2]			$ (570)		$ (104)	[2]		$ (108)	[2]
Transaction with subsidiaries	[5]													2,515				2,515					(2,515)
Exercise of share warrants and employee warrants, amount								$ 10						(10)
Exercise of share warrants and employee warrants, shares								191,658
Non-cash stock-based compensation expense		10,175							8,071									8,071					2,105
Other movements	[6]								(359,076)					359,076
Balance at end of year at Dec. 31, 2022		$ 125,941						$ 2,955	$ 583,122				$ (28,605)	$ (333,365)			$ (106,139)	$ 117,968					$ 7,973
Ending balance, shares at Dec. 31, 2022								45,675,968
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)[2]During the full year ended December 31, 2022, 2,006,108 shares were issued through Calyxt’s At-The-Market (“ATM”) financing program with a net proceed of $0.1 million, including $0.2 million of issuance costs related to the Calyxt ATM financing program were recorded as a reduction of share premium.[3]On February 23, 2022, Calyxt completed a follow-on offering, in which it issued 3,880,000 shares of its common stock, pre-funded warrants to purchase up to 3,880,000 shares of its common stock, and common warrants to purchase up to 7,760,000 shares of its common stock. The aggregate offering price for each share of common stock and accompanying common warrant was $1.41. The aggregate offering price for each pre-funded warrant and accompanying common warrant was $1.4099. In the aggregate, Calyxt received net proceeds of $10.0 million, after deducting approximately $0.9 million of underwriting discounts and estimated other offering expenses. The Pre-Funded Warrants have been classified as a liability measured at fair value through profit and loss in the Company’s consolidated balance sheet until their exercise in full on May 4, 2022, and subsequently settled with the counterparty in common stock. At the exercise date, the fair value of the Pre-Funded Warrants amounted to $1.6 million.The issuance of common stock and pre-funded warrants generates a $2.9 million of impact on equity.[4]These costs correspond to the issuance costs related to the Cellectis At-The-Market (“ATM”) financing program and to the follow-on Offering started respectively in January 2023 and February 2023 and were recorded as a reduction of share premium, in anticipation of share issuances that are planned in 2023.[5]Transactions with subsidiaries during the year ended December 31, 2022 correspond to the reduction in Cellectis’ percentage of interest in Calyxt from 61.8% at December 31, 2021 to 49.1% at December 31, 2022, without a change in the consolidation method.[6]During the annual shareholders meeting of June 28, 2022, the shareholders, in accordance with French Law, approved the absorption of $362.9 million of retained earnings into share premium. This transaction has no impact on the total equity, comprehensive income (loss), assets (including cash) nor liabilities

Statements of Changes in Cons_2

Statements of Changes in Consolidated Shareholders' Equity (Parenthetical) $ in Thousands			12 Months Ended
		Feb. 23, 2022 USD ($) Agreement shares	Dec. 31, 2022 USD ($) shares	May 04, 2022 USD ($)	Feb. 28, 2022 Agreement
Statement [Line Items]
Proportion of ownership interest in subsidiary			49.10%
Proceeds from issuing shares	[1]		$ (569)
Issue of equity		$ 2,900
Share premium [member]
Statement [Line Items]
Share issue related cost			$ 570
Common Stock [Member]
Statement [Line Items]
Share issued price per share | Agreement					1.41
Calyxt (ATM) [Member]
Statement [Line Items]
Ordinary shares issued | shares			2,006,108
Share issue related cost			$ 200
Proceeds from issuing shares			$ 100
Prefunded Warrant [Member]
Statement [Line Items]
Fair value of pre funded warrants				$ 1,600
Prefunded Warrant [Member] | Common Stock [Member]
Statement [Line Items]
Share issued price per share | Agreement		1.4099
Calyxt Inc [member]
Statement [Line Items]
Ordinary shares issued | shares		3,880,000
Proportion of ownership interest in subsidiary			49.10%
Share issue related cost	[2]		$ 212
Underwriting discounts and other offering expenses		$ 900
Proceeds from issuing shares		$ 10,000
Calyxt Inc [member] | Prefunded Warrant [Member]
Statement [Line Items]
Warrants Issued | shares		3,880,000
Calyxt Inc [member] | Common Warrants [Member]
Statement [Line Items]
Warrants Issued | shares		7,760,000
[1]In line with IAS 32, expenses incurred in 2022 for $0.6 million which qualify for transaction costs related to the “at the market” offering and to the follow-on offering of Cellectis started respectively in January 2023 and February 2023 are deducted from equity as of December 31, 2022[2]During the full year ended December 31, 2022, 2,006,108 shares were issued through Calyxt’s At-The-Market (“ATM”) financing program with a net proceed of $0.1 million, including $0.2 million of issuance costs related to the Calyxt ATM financing program were recorded as a reduction of share premium.

The Company

The Company	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
The Company	Note 1. The Company Cellectis S.A, a limited liability company (“société anonyme”) registered and domiciled at 8 rue de la Croix de Jarry 75013 Paris, France, is the ultimate parent of the Group (hereinafter “Cellectis” or “we”). 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 (“UCART”) product candidates in the field of immuno-oncology and gene-edited hematopoietic stem and progenitor cells (“HSPC”) product candidates in other therapeutic indications. Our UCART product candidates, based on gene-edited T-cells that express Chimeric Antigen Receptors (“CARs”), seek to harness the power of the immune system to target and eradicate cancers. We believe that CAR-based immunotherapy is one of the most promising areas of cancer research, representing a new paradigm for cancer treatment. We are designing next-generation immunotherapies that are based on gene-edited CAR T-cells. Our gene-editing technologies allow us to create allogeneic CAR T-cells, meaning they are derived from healthy donors rather than the patients themselves. We believe that the allogeneic production of CAR T-cells will allow us to develop cost-effective, “off-the-shelf” products that are capable of being stored and distributed worldwide. Our gene-editing expertise also enables us to develop product candidates that feature additional safety and efficacy attributes, including control properties designed to prevent them from attacking healthy tissues, to enable them to tolerate standard oncology treatments, and to equip them to resist mechanisms that inhibit immune-system activity. Together with our focus on immuno-oncology, we are using, through our .HEAL platform, our gene-editing technologies to develop HSPC product candidates in genetic diseases. As of December 31, 2022, Cellectis S.A. also owns 49.1% of the outstanding shares of common stock of Calyxt, Inc., through which our Plants segment is carried out. Calyxt is a plant-based synthetic biology company that leverages its proprietary PlantSpring™ technology platform to engineer plant metabolism to produce innovative, high-value materials and products for use in helping customers meet their sustainability targets and financial goals. The production of Calyxt’s plant-based chemistries occurs in its proprietary BioFactory production system. 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”.

Accounting principles

Accounting principles	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
Accounting principles	Note 2. Accounting principles 2.1 Basis of preparation The Consolidated Financial Statements of Cellectis as of and for the year ended December 31, 2022 were approved by our Board of Directors on March 8, 2023. Our Consolidated Financial Statements are presented in thousand U.S. dollars. 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, 2022 but had no significant impact on the Consolidated Financial Statements: • 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) 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, 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. • IFRS 17 Insurance Contracts (including Amendments to IFRS 17 issued in June 2020 and Amendment to IFRS 17 – Initial Application of IFRS 17 and IFRS 9 – Comparative Information issued in December 2021) (issued in May 2017 and Effective for the accounting periods as of January 1, 2023) • Amendments to IAS 1 – Classification of Liabilities as Current or Non-current (issued in July 2020 and 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 (issued in March 2021 and Effective for the accounting periods as of January 1, 2023) • Amendments to IAS 12 – Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (issued in May 2021 and Effective for the accounting periods as of January 1, 2023) Going concern The consolidated financial statements were prepared on a going concern basis. With cash and cash equivalents of $89,789 as of December 31, 2022, excluding Calyxt (and $93,216 including Calyxt), the Company believes it has sufficient resources to continue operating for at least twelve months following the consolidated financial statements’ publication. 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 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, 2022, 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, 2022, Cellectis S.A. owns 100% of Cellectis, Inc., which owns 100% of Cellectis Biologics, Inc., and approximately 49.1% of Calyxt’s outstanding shares of common stock. As of December 31, 2021, Cellectis S.A. owned 100% of Cellectis, Inc. and approximately 61.8% of Calyxt’s outstanding shares of common stock. Cellectis’ voting rights continue to give the company power to direct relevant activities of Calyxt and therefore Calyxt is still consolidated. On November 23, 2022, Calyxt received a non-binding letter of intent from Cibus Global, LLC (Cibus) regarding a potential reverse merger with Calyxt (with Calyxt absorbing Cibus). With Calyxt as the surviving entity, current equityholders of Cibus would receive shares of Calyxt common stock issued for the purpose of the transaction. On January 13, 2023, Calyxt, Calypso Merger Subsidiary, LLC, a wholly-owned subsidiary of Calyxt, Cibus and certain other parties, entered into an Agreement and Plan of Merger with respect to this all-stock transaction (the Calyxt Merger). Upon completion of the proposed Calyxt Merger, Cellectis S.A. is expected to own approximately 2.4 % of the equity interests of the merged combined company, resulting in a loss of control by the Group over Calyxt. A merger agreement was signed on January 17, 2023. The closing of the transaction is expected in the second quarter of 2023. In this context, the assets and liabilities of the Calyxt entity are presented in the financial statements for the year ending December 31, 2022 as non-current assets and liabilities held for sale, in accordance with IFRS 5. The statements of consolidated operations, statements of consolidated comprehensive income and statements of consolidated cash flows reflect the presentation of Calyxt as a discontinued operation, with a restatement of the 2020 and 2021 statements. Commencing with the second quarter of 2023, Calyxt should no longer be a consolidated subsidiary if the proposed Calyxt Merger is consummated. On May 17, 2022, Calyxt, Inc. received a written notice from the Listing Qualifications Department of The Nasdaq Stock Market LLC (“Nasdaq”) of Calyxt’s noncompliance with the requirement to maintain a minimum closing bid price of $1.00 per share, as set forth in Nasdaq Listing Rule 5450(a)(1) (the “Bid Price Requirement”), because the closing bid price of the Calyxt’s common stock was below $1.00 per share for 30 consecutive business days. At the Calyxt’s 2022 annual meeting of stockholders held on June 1, 2022, Calyxt’s stockholders approved an amendment to Calyxt’s amended and restated certificate of incorporation to effect a reverse stock split of Calyxt’s shares of common stock at a ratio not less than 2-to-1 and not greater than 10-to-1, with the exact ratio set within that range at the discretion of the Calyxt’s board of directors before April 1, 2024 without further approval or authorization of the Calyxt’s stockholders (the “Reverse Stock Split”). There can be no assurance that the Reverse Stock Split, if implemented, will increase the market price of the Calyxt’s common stock in proportion to the reduction in the number of shares of the Calyxt’s common stock outstanding before the Reverse Stock Split or result in a permanent increase in the market price. Non-controlling interests Non-controlling shareholders hold a 51.0 % interest in Calyxt as of December 31, 2022 and a 38.2% interest in Calyxt Inc as of December 31, 2021. These non-controlling interests were generated during the initial public offering of Calyxt and subsequent follow-on offerings, as well as through vesting and exercises of equity awards and Calyxt’s ATM Program. 2.4 Foreign currencies Foreign currency transactions and balances Transactions in foreign currencies are initially recorded by the Group’s entities at their respective functional currency spot rate at the date the transaction first qualifies for recognition. The revaluation is done automatically by the accounting system. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate effective at the period end date. Differences arising on settlement or translation of monetary items are recognized as financial income or expenses in profit or loss Non-monetary items that are measured in a foreign currency are translated using the exchange rates at the date of the initial transaction. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. Differences arising on translation of non-monetary items are recognized respectively in profit or loss when the change in fair value of the item is recognized in profit or loss and in OCI when the change in fair value of the item is recognized in OCI. Foreign currency translation On consolidation 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 U.S. 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 9.3: 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) • Current financial assets (Note 12.1)

Information concerning the Grou

Information concerning the Group's Consolidated Operations	12 Months Ended
	Dec. 31, 2022
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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 licenses 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 upfront payments related to the licensing of rights to technology and research and development programs, milestone payments research and development cost reimbursements and royalties. Licensing of rights to technology pursuant to non-cancelable, non-refundable fixed and upfront fee arrangements are recognized when such technology is delivered to the co-contracting party and our exclusive rights to access the technology have stopped. Up-front payments for research and development programs are deferred as a contract liability and recognized when the performance obligation is satisfied, as the customer receives the benefits of the services. When a specific research and development program is put on hold, as agreed by our customer as part of a joint executive committee decision, the revenue recognition continues to be deferred until research and development efforts resume. If the joint decision is to abandon the project, deferred revenue is fully recognized. 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 party has no right to require refund of payment. The triggering event may be scientific results achieved by us or another party to the arrangement, regulatory approvals, or the marketing of products developed under the arrangement. Royalty revenues arise from our contractual entitlement to receive a percentage of product sales achieved by co-contracting parties under our license arrangements. As we have no products approved for sale, we have not received any royalty revenue from commercial sales to date. Royalty revenues, if earned, will be recognized at the later of when (1) the subsequent sale or usage occurs; and (2) the performance obligation to which the sales-based or usage-based royalties relates has been satisfied. 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. Our sales of product are related to our electroporation solution sent to one of our partners for the use of a specific machine. 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 enterprises in France (the “PME”)). Indeed, if a company meets certain criteria in terms of sales, headcount or assets to be considered a small/middle size company, such company can request immediate refund of the remaining tax credit, without application of the three-year period. As from January 2022, Cellectis S.A. no longer meets such criteria. 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, 2020* 2021* 2022 $ in thousands From France 51,057 30,347 19,171 From USA — — — Revenues 51,057 30,347 19,171 Research tax credit 8,433 8,239 6,546 Subsidies and other 74 11 7 Other income 8,507 8,250 6,553 Total revenues and other income 59,564 38,597 25,725 * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4) All revenues are generated by Cellectis SA since Calyxt revenues are presented within income (loss) from discontinued operations. The decrease of $1.7 million in other income between the year ended December 31, 2021 and 2022 reflects a decrease of $1.7 million in research tax credit, due to lower research and development purchases and external expenses that are eligible for the tax credit during the year ended December 31, 2022 compared to the same period in 2021. Revenues by nature For the year ended December 31, 2020* 2021* 2022 $ in thousands Recognition of previously deferred upfront payments 20,291 — — Other revenues from collaboration agreements 28,532 29,971 18,230 Collaboration agreements 48,823 29,971 18,230 Licenses 2,123 250 686 Products & services 111 125 255 Total revenues 51,057 30,347 19,171 * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4) Recognition of other revenues from collaboration agreements for the year ended December 31, 2022 mainly reflects (i) the recognition of a $15.8 million milestone from Servier in connection with the first patient dosed in the Allogene ALPHA2 Study, (ii) the recognition of two milestones in connection with Target B2M and Target TGF b 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 license as part of the agreement signed between Cellectis and Cytovia Therapeutics Inc. on February 12, 2021 and the recognition of two milestones related to Cellectis’ agreement with Allogene Therapeutics Inc. for $10.0 million. The agreement with Cytovia provides for several types of financial compensation to Cellectis, including cash compensation of $20 million, as well as cash milestones payments, cash upfront payment upon delivery of products and single-digit royalties. 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 years ended December 31, 2022, 2021 and 2020, revenues related to licenses includes royalties received under our various license agreements. Entity-wide disclosures: In 2022, one client represents more than 10% of the total revenue: Client A with 82% 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%. 3.2 Operating expenses Accounting policies 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 and entities to conduct research and development activities on our behalf. They also include expenses associated with obtaining patents. The costs associated with manufacturing of product candidates are recorded depending on the use of the material. If products are not intended to be used in clinical studies, we recognize the expense when the product is delivered. If they are intended to be used for clinical studies, the expense is recognized when the certificate of compliance is obtained. 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. The operating expenses included in the loss from discontinued operations include Calyxt’s cost of goods sold. In the first quarter of 2019, Calyxt began to capitalize all grain and seed costs into inventory. Grain and risk management costs, net of the benefit from Calyxt’s seed activity, are capitalized to inventory and relieved to cost of goods sold as the high oleic soybean oil and high oleic soybean meal is sold. Any valuation adjustments to inventory are recognized as incurred. Calyxt’s cost of goods sold also includes crush and refining losses that are expensed as incurred since they do not add to the value of the finished products. Details of operating expenses by nature For the year ended December 31, 2020 * 2021 * 2022 $ in thousands Cost of revenue Cost of goods sold — — 0 Royalty expenses (1,951 ) (1,844 ) (1,772 ) Cost of revenue (1,951 ) (1,844 ) (1,772 ) For the year ended December 31, 2020 * 2021 * 2022 $ in thousands Research and development expenses Wages and salaries (26,154 ) (38,961 ) (38,523 ) Social charges on stock option grants (56 ) (868 ) 10 Non-cash stock-based compensation expense (6,790 ) (9,381 ) (4,098 ) Personnel expenses (33,001 ) (49,210 ) (42,610 ) Purchases and external expenses (36,339 ) (55,627 ) (37,736 ) Other (1) (7,707 ) (13,003 ) (17,154 ) Total research and development expenses (77,047 ) (117,840 ) (97,501 ) For the year ended December 31, 2020 * 2021 * 2022 $ in thousands Selling, general and administrative expenses Wages and salaries (7,846 ) (7,281 ) (5,686 ) Social charges on stock option grants (23 ) (347 ) (43 ) Non-cash stock-based compensation expense (3,238 ) (2,113 ) (1,945 ) Personnel expenses (11,106 ) (9,740 ) (7,674 ) Purchases and external expenses (9,748 ) (10,433 ) (6,712 ) Other (1,659 ) (2,709 ) (3,108 ) Total selling, general and administrative expenses (22,513 ) (22,882 ) (17,494 ) For the year ended December 31, 2020 * 2021 * 2022 $ in thousands Personnel expenses Wages and salaries (34,000 ) (46,242 ) (44,209 ) Social charges on free shares and stock option grants (79 ) (1,215 ) (33 ) Non-cash stock-based compensation expense (10,028 ) (11,493 ) (6,043 ) Total personnel expenses (44,107 ) (58,950 ) (50,285 ) * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4) (1) Other 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 derivative instruments. Details of financial income and expenses For the year ended December 31, 2020 * 2021 * 2022 Interest income 1,392 719 1,120 Foreign exchange gain 3,091 11,860 7,541 Other financial revenues 364 638 219 Total financial income 4,846 13,218 8,880 Interest expenses (73 ) (368 ) (371 ) Interest expenses for leases (2,334 ) (3,803 ) (3,416 ) Foreign exchange loss (13,681 ) (2,119 ) (1,481 ) Other financial expenses (29 ) (197 ) (12,546 ) Total financial expenses (16,117 ) (6,486 ) (17,815 ) Net Financial gain (loss) (11,270 ) 6,731 (8,935 ) * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4) The decrease in financial income of $4.3 million between the year period ended December 31, 2021 and 2022 was mainly attributable to a decrease of the foreign exchange gain for $4.3 million (from a $11.9 million gain in 2021 to a $7.5 million gain in 2022). The increase in financial expenses of $11.3 million between the year ended December 31, 2021 and 2022 was mainly attributable to Cytovia’s convertible note change in fair value of $(12.1) million, partially offset by a $0.6 million decrease in foreign exchange loss (from a $2.1 million loss in 2021 to a $1.5 million loss in 2022) and a $ million decrease in lease debt interest expenses. Following the first amendment of the Cytovia Agreement on April 26, 2022, which substantially modified the cash flows to which Cellectis was entitled under the arrangement, the trade receivable amounting to $20 million was derecognized and a financial asset was recorded (i.e. a convertible note and a warrant were recognized at their fair value under Level 3 instrument). The convertible note, which is convertible into a number of ordinary or preferred shares of Cytovia that varies depending on several scenarios or paid in cash in some circumstances, is a financial asset that is measured at fair value through profit or loss. The fair value of the convertible note on December 31, 2022 is The increase in financial income of $ 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, 2020 * 2021 * 2022 $ in thousands Income (loss) before taxes from continuing operations (53,582 ) (96,749 ) (98,601 ) Theoretical group tax rate (1) 24.85 % 24.38 % 25.16 % Theoretical tax benefit (expense) 13,315 23,584 24,804 Increase/decrease in tax benefit arising from: Permanent differences (320 ) (1,228 ) (162 ) Research tax credit 3,104 4,284 4,852 Share-based compensation & other IFRS adjustments (2,513 ) (3,596 ) (987 ) Non recognition of deferred tax assets related to tax losses and temporary differences (12,965 ) (22,997 ) (28,557 ) Other differences (2) (621 ) (47 ) (38 ) Effective tax expense — — (87 ) Effective tax rate 0.00 % 0.00 % 0.09 % * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4) (1) The Group’s theoretical tax rate corresponds to the average of the income tax rates of each country in which the Group operates, i.e. for the year ended December 31, 2022 25% for France and 21% for the United States, weighted by the pre-tax income from each country. (2) Primarly relates to intercompany transactions between discontinued and continuing operations . Deferred tax assets and liabilities As of December 31, 2020 2021 2022 $ in thousands Credits and net operating loss carryforwards 141,954 157,823 124,263 Pension commitments 1,003 1,018 597 Leases 319 1,113 774 Impairment of assets 1 1 1 Revenue recognition (491 ) — (125 ) Other (1) 1,308 (3,973 ) 2,937 Total unrecognized deferred tax assets, net (144,095 ) (155,982 ) (128,448 ) (1) Other deferred tax assets as of December 31, 2022 relate mainly to US R&D expenses capitalized under Internal Revenue Code section 174 and differences between the carrying value of our fixed assets in Raleigh and their tax basis. We have cumulative tax loss carryforwards for the French entity of the Group totaling $453 million as of December 31, 2022, $387 million as of December 31, 2021 and $325 million as of December 31, 2020. Such carryforwards can be offset against future taxable profit within a limit of € The cumulative tax loss carryforwards for the U.S. entities of the Group totaled $277.8 million as of December 31, 2022, $286 million as of December 31, 2021 and $160 million as of December 31, 2020. As of December 31, 2022, Calyxt has $239.2 million of tax loss carryforwards. Of this amount, $55.2 million are state operating loss carryforwards and $184.0 million are federal operating loss carryforwards. The federal carryforward periods are as follows: $142.0 million do not expire and $41.9 million expire between 2032 and 2037. The state net operating losses will expire between 2027 and 2041, with some amounts having indefinite carryover. As of December 31, 2022, Cellectis, Inc., Cellectis Biologics Inc. have cumulative tax loss carryforwards of $38.6 million, of which $30 million are state operating loss carryforwards and $8.6 million are federal operating loss carryforwards. 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 CMC and Manufacturing (previously The Executive Vice President Strategic Initiatives); • The Senior Vice President of US Manufacturing; • The Chief Scientific Officer; • The Chief Financial Officer • The General Counsel; • The Chief Business Officer; • The Chief Regulatory & Pharmaceutical Compliance Officer; • The Chief Medical Officer; and • The Chief Human Resources Officer. We view our operations and manage our business in two operating and reportable segments that are engaged in the following activities: • Therapeutics: • 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 2020, 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 ranging between zero to 10%, depending on the nature of the service. Amounts due to Cellectis S.A. pursuant to inter-segment transactions bear interest at a rate of the higher between 0% and 12-month Euribor plus 5% per annum. There were no expenses incurred by Calyxt under the Management Services Agreement in 2022. 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 stock-based compensation expense) are used by the CODM for purposes of making decisions about allocating resources to the segments and assessing their performance. The CODM does not review any asset or liability information by segment or by region. 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 stock-based compensation expense—a non-cash expense, our management believes that this financial measure, when considered together with our IFRS financial statements, can enhance an overall understanding of Cellectis’ financial performance. Moreover, our management views the Company’s operations, and manages its business, based, in part, on this financial measure. 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, For the year ended December 31, For the year ended December 31, ($ in thousands) Plants Therapeutics Total Plants Therapeutics Total Plants Therapeutics Total External revenues 22,892 51,057 73,949 26,946 30,347 57,293 157 19,171 19,328 External other income — 8,507 8,507 1,528 8,250 9,778 — 6,553 6,553 External revenues and other income 22,892 59,564 82,456 28,475 38,597 67,071 157 25,725 25,881 Cost of revenue (34,324 ) (1,951 ) (36,275 ) (29,517 ) (1,844 ) (31,360 ) — (1,772 ) (1,772 ) Research and development expenses (9,903 ) (77,048 ) (86,951 ) (11,190 ) (117,840 ) (129,030 ) (11,402 ) (97,501 ) (108,903 ) Selling, general and administrative expenses (21,688 ) (22,513 ) (44,201 ) (14,987 ) (22,882 ) (37,869 ) (10,354 ) (17,494 ) (27,849 ) Other operating income and expenses (103 ) (363 ) (466 ) 23 488 511 414 1,377 1,791 Total operating expenses (66,018 ) (101,875 ) (167,893 ) (55,671 ) (142,077 ) (197,748 ) (21,343 ) (115,390 ) (136,733 ) Operating income (loss) before tax (43,126 ) (42,311 ) (85,437 ) (27,196 ) (103,481 ) (130,677 ) (21,186 ) (89,666 ) (110,852 ) Net financial gain (loss) (776 ) (11,270 ) (12,046 ) (1,162 ) 6,731 5,570 5,840 (8,935 ) (3,095 ) Income Tax (87 ) (87 ) Net income (loss) from discontinued operations (43,902 ) (43,902 ) (28,358 ) (28,358 ) (15,345 ) (15,345 ) Net income (loss) (43,902 ) (53,581 ) (97,483 ) (28,358 ) (96,749 ) (125,107 ) (15,345 ) (98,689 ) (114,034 ) Non-controlling interests 16,409 — 16,409 10,910 — 10,910 7,894 — 7,894 Net income (loss) attributable to shareholders of Cellectis (27,493 ) (53,581 ) (81,074 ) (17,448 ) (96,749 ) (114,197 ) (7,451 ) (98,689 ) (106,139 ) R&D non-cash stock-based expense attributable to shareholder of Cellectis 801 6,790 7,591 909 9,381 10,290 465 4,098 4,563 SG&A non-cash stock-based expense attributable to shareholder of Cellectis 3,536 3,238 6,774 95 2,113 2,207 1,562 1,945 3,508 Adjustment of share-based compensation attributable to shareholders of Cellectis 4,337 10,028 14,365 1,004 11,493 12,497 2,027 6,043 8,071 Adjusted net income (loss) attributable to shareholders of Cellectis (23,156 ) (43,553 ) (66,709 ) (16,444 ) (85,256 ) (101,700 ) (5,424 ) (92,645 ) (98,068 ) Depreciation and amortization tangible and intangible assets (1,869 ) (7,950 ) (9,819 ) (1,208 ) (6,371 ) (7,579 ) (1,086 ) (10,577 ) (11,663 ) Additions to tangible and intangible assets 1,786 48,813 50,599 1,187 15,451 16,638 873 1,980 2,853 The total reportable segments include discontinued operations which is not presented in the Statement of income in accordance with IFRS 5 presentation.

Discontinued operations

Discontinued operations	12 Months Ended
	Dec. 31, 2022
Discontinued Operations [Abstract]
Discontinued operations	Note 4. Discontinued operations Accounting policies Non-current assets held for sale and disposal groups In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, non-current assets (including property, plant and equipment and intangible assets) and disposal groups (a group of assets to be disposed of) are classified as held for sale if their carrying amount will be recovered principally through a sale transaction and when the following conditions are met: i) management is committed to a plan to sell; ii) the asset or disposal group is available for immediate sale; iii) an active program to locate a buyer is initiated; iv) the sale is highly probably, within 12 months of classification as held for sale; v) the asset or disposal group is being actively marketed for sale at a sales price reasonable in relation to its fair value; and vi) actions required to complete the plan indicate that it is unlikely that plan will be significantly changed or withdrawn. Non-current assets and disposal groups classified as held for sale are measured at the lower of their carrying amount and fair value less costs to sell, as appropriate. Depreciation and amortization on these assets cease when they meet the criteria to be classified as non-current assets held for sale. Non-current assets and related liabilities classified as held for sale are presented separately as current items in the statement of consolidated financial position. Discontinued operations The Group classifies as discontinued operations a component of the Group that either has been disposed of, or is classified as held for sale, and i) represents a separate major line of business or geographical area of operations; ii) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or iii) is a subsidiary acquired exclusively with a view to resell. The components of profit or loss after taxes from discontinued operations and the post-tax gain or loss recognized on the measurement to fair value less costs to sell or on the disposal of the assets or disposal groups constituting the discontinued operation would be presented as a single line item in the statement of consolidated comprehensive income. Cash flows generated by the assets or disposal groups constituting the discontinued operation would be presented as a single line item within each of the categories of cash flows in the statement of consolidated cash flows. Details of discontinued operations and disposal groups On November 23, 2022, Calyxt received a non-binding letter of intent from Cibus regarding a potential reverse merger with Calyxt (with Calyxt absorbing Cibus). On January 13, 2023, Calyxt, Cibus and certain other parties thereto signed the Merger Agreement relating to this proposed Calyxt Merger. The closing of the proposed Calyxt Merger is expected in the second quarter of 2023. In connection with the Merger Agreement, Cellectis executed a voting agreement with Cibus to vote in favor of and approve all the transactions contemplated by the Merger Agreement, subject to the terms and conditions thereof. The Group considers that Calyxt meets the definition of a group of assets held for sale as the criteria defined by IFRS 5 are met on November 23, 2022. In the present financial statements, Calyxt is therefore classified as a disposal group held for sale as of December 31, 2022 and as a discontinued operation for each period presented. As prescribed by IFRS 5, Calyxt’s assets and liabilities have been measured at the lower of their carrying amount and their fair value less costs to sell. No gain or loss was recognized pursuant to this measurement. The results of Calyxt are as follows : For the year ended December 31, 2020 * 2021 * 2022 Revenues and other income 22,892 28,475 157 Operating expenses (66,018 ) (55,671 ) (21,342 ) Operating income (loss) (43,126 ) (27,196 ) (21,186 ) Net Financial gain (loss) (776 ) (1,162 ) 5,840 Net income (loss) from discontinued operations (43,902 ) (28,358 ) (15,345 ) * These amounts reflect adjustments made in connection with the presentation of the discontinued operation The earning per share attributable to Calyxt is as follows : For the year ended December 31, 2020 * 2021 * 2022 Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share) from discontinued operations (0.65 ) (0.39 ) (0.16 ) Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share) from discontinued operations (0.65 ) (0.39 ) (0.16 ) * These amounts reflect adjustments made in connection with the presentation of the discontinued operation The net cash flows incurred by Calyxt are as follows: For the year ended December 31, 2020 * 2021 * 2022 Net cash flows provided by (used in) operating activities of discontinued operations (40,920 ) (16,746 ) (18,601 ) Net cash flows provided by (used in) investing activities of discontinued operations (12,798 ) 10,979 (446 ) Net cash flows provided by (used in) financing activities of discontinued operations 7,575 2,294 8,650 (Decrease) increase in cash and cash equivalents (46,143 ) (3,476 ) (10,396 ) * These amounts reflect adjustments made in connection with the presentation of the discontinued operation The major classes of assets and liabilities of Calyxt classified as held for sale as at December 31, 2022 are as follows: For the year ended 2022 Intangible assets 697 Property, plant, and equipment 4,110 Right-of-use assets 13,263 Other non-current assets — Other current assets 272 Cash and cash equivalents 3,427 Total assets held for sale 21,768 Non-current lease debts 13,387 Other non-current liabilities — Current lease debts 463 Trade payables 747 Other current liabilities 267 Total liabilities related to assets held for sale 14,864 Net assets held for sale 6,903

Impairment tests

Impairment tests	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
Impairment tests	Note 5. Impairment tests Accounting policy Amortizable intangible assets, depreciable tangible assets and right-of-use are tested for impairment when there is an indicator of impairment. Impairment tests involve comparing the carrying amount of cash-generating units with their recoverable amount. The recoverable amount of an asset is the higher of (i) its fair value less costs to sell and (ii) its value in use. If the recoverable amount of any asset is below its carrying amount, an impairment loss is recognized to reduce the carrying amount to the recoverable amount. Our cash-generating units (“CGUs”) correspond to the operating/reportable segments: Therapeutics and Plants. Plants CGU is classified as held for sale as of December 31, 2022. 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, 2020, 2021 or 2022. As Calyxt is classified as a disposal group of assets as of December 31, 2022, Calyxt’s assets and liabilities have been measured at the lower of their carrying amount and their fair value less costs to sell. The underlying value of Calyxt from the reverse merger with Cibus being higher than the carrying value of Calyxt’s net assets, no impairment loss has been recognized in connection with this remeasurement.

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2022
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Intangible assets	Note 6. 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 3 • 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 cloud services providers 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 $ million in operating expenses in the consolidated statement of operations, corresponding to the impact of the Company’s new ERP implementation costs incurred over the period. For 2022, the application of the decision led to recording an impact of $ million in operating expenses in the consolidated statement of operations, corresponding to the impact of the Company’s new ERP implementation costs incurred over the period. Details of intangible assets Software and Assets under Total $ in thousands 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 ) Net book value as of January 1, 2022 1,212 641 1,854 Additions to intangible assets 8 — 8 Disposal of intangible assets — — — Reclassification 92 — 92 Depreciation expense (492 ) — (492 ) Translation adjustments (10 ) (37 ) (47 ) Assets held for sale (Note 4) (697 ) — (697 ) Net book value as of December 31, 2022 114 604 718 Gross value at end of period 2,357 604 2,961 Accumulated depreciation and impairment at end of period (2,192 ) — (2,192 ) Intangible assets mainly consist of electroporation technology patents acquired in 2011. Assets under construction primarily relates to the development of these patents. The 2020 and 2021 additions in intangible assets under construction corresponds to software expenditures. Amounts reclassified corresponds to assets under construction put into service.

Right-of-use assets

Right-of-use assets	12 Months Ended
	Dec. 31, 2022
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Right-of-use assets	Note 7 Right-of-use assets Accounting policy Lease contracts recognition Lease contracts, as defined by IFRS 16 “Leases”, are recorded in the statement of consolidated financial position, which leads to the recognition of: • an asset representing a right of use of the asset leased during the lease term of the contract “right-of-use”; and • a liability related to the payment obligation “lease debt”. Measurement of the right-of use asset At the commencement date, the right-of-use asset is measured at cost and comprises: • 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 asset must be depreciated over the useful life of the underlying assets as lease term for the rental component. 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 fixed payments meaning that even if they are variable in form, they are in-substance unavoidable); • 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 Rent Concessions On May 28, 2020, the IASB issued “Covid-19-Related Rent Concessions”, an amendment to IFRS 16. The amendment, which is applicable from June 1, 2020 allows lessees not to account for rent concessions as lease modifications if they are a direct consequence of Covid-19 and meet certain conditions. The practical expedient has been applied by the Group to all rent concessions that meet the conditions in IFRS 16.46B. 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 asset in a similar economic environment. 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 assets 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 asset has been adjusted for the amount of the net deferred losses recognized in the statement of financial position immediately before the date of initial application, which was $1.8 million. The breakdown of right-of-use assets is as follows: Building Office and Total $ in thousands 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 ) Net book value as of January 1, 2022 55,197 14,226 69,423 Additions to right-of-use assets 396 310 706 Disposals of right-of-use assets (2,988 ) (459 ) (3,447 ) Depreciation expense (4,766 ) (3,280 ) (8,046 ) Translation adjustments (915 ) (183 ) (1,099 ) Assets held for sale (Note 4) (13,257 ) (6 ) (13,263 ) Net book value as of December 31, 2022 33,666 10,609 44,275 Gross value at end of period 49,421 17,742 67,163 Accumulated depreciation at end of period (15,755 ) (7,133 ) (22,889 ) Entity-wide disclosures: In 2022, approximately $15 million of our right-of-use assets related to France, while approximately $29 million related to the United States. In 2021, approximately $18 million of our right-of-use assets relate to France, while approximately $51 million relate to the United States. In 2020, approximately $22 million of our right-of-use assets related to France, while approximately $52 million related to the United States.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2022
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Property, plant and equipment	Note 8. 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 assets upon adoption. The associated financial obligations were reported in the line item “non-current financial debt” and “current financial debt.” Such amounts were reclassified to lease debts on the date of adoption. Details of property, plant and equipment Lands and Technical Fixtures, Assets under Total $ in thousands 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 ) Net book value as of January 1, 2022 14,733 58,072 3,056 2,985 78,846 Additions to tangible assets 56 311 364 2,113 2,844 Disposal of tangible assets (3 ) (193 ) (453 ) (1,057 ) (1,706 ) Reclassification (1,359 ) 4,211 28 (2,973 ) (93 ) Depreciation expense (1,944 ) (8,516 ) (711 ) 0 (11,171 ) Translation adjustments (646 ) (220 ) (7 ) (116 ) (989 ) Assets held for sale (Note 4) (1,517 ) (2,593 ) — — (4,110 ) Net book value as of December 31, 2022 9,321 51,072 2,277 952 63,621 Gross value at end of period 17,742 72,847 4,914 952 96,454 Accumulated depreciation and impairment at end of period (8,421 ) (21,775 ) (2,637 ) — (32,832 ) For the year ended December 31, 2022, we continued our investments in research and development equipment in both the United States of America and France. Assets under construction as of December 31, 2022 primarily relates to Cellectis’ raw and starting materials manufacturing facility and offices in Paris ($ million). The assets put into service in 2022 in technical equipment mainly concern Calyxt’s pilot BioFactory for $ million and Paris Buildings for $ million. Calyxt’s property, plant and equipment are reclassified as assets held for sale as of December 31, 2022. The reclassification from Buildings to Technical equipment relates to our facilities in New York. Entity-wide disclosures: In 2022, approximately $14 million of our PP&E related to France, while approximately $50 million related to the United States. 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.

Financial assets and liabilitie

Financial assets and liabilities	12 Months Ended
	Dec. 31, 2022
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Financial assets and liabilities	Note 9. Financial assets and liabilities 9.1 Accounting principles IFRS 9 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 financial assets are recorded at the amortized cost and correspond to security deposits mainly relating to our facilities rents. 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. 9.2 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 2021 Fair value through Amortized cost $ in thousands Financial assets Non-current financial assets — 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 lease debts — 71,526 71,526 71,526 Non-current financial liabilities — 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 Accounting category 2022 Fair value through profit and loss Amortized cost Book value on the Fair Value $ in thousands Financial assets Non-current financial assets — 8,791 8,791 8,791 Trade receivables — 772 772 772 Subsidies receivables — 14,496 14,496 14,496 Current financial assets — 7,907 7,907 7,907 Cash and cash equivalents 89,789 — 89,789 89,789 Total financial assets 89,789 31,967 121,756 121,756 Financial liabilities — Non-current lease debts — 49,358 49,358 49,358 Non-current financial liabilities — 20,531 20,531 20,531 Current lease debts — 7,872 7,872 7,872 Current financial liabilities — 5,088 5,088 5,088 Trade payables — 21,456 21,456 21,456 Other current liabilities — 13,179 13,179 13,179 Total financial liabilities — 117,484 117,484 117,484 Entity-wide disclosures: In 2022, approximately $0.7 million of our non-current financial assets related to France, while approximately $8.1 million related to the United States. In 2021, approximately $1 million of our non-current financial assets relate to France, while approximately $6 million relate to the United States. In 2020, approximately $1 million of our non-current financial assets related to France, while approximately $6 million related to the United States. 9.3. 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, 2021, 57% of our cash and cash equivalents were denominated in US dollars. As of December 31, 2022, 59% of our cash and cash equivalents were denominated in US dollars. As of December 31, 2021 and 2022, we did not hold derivative financial instruments to hedge foreign currency exchange risks. Liquidity risk As of December 31, 2022, our financial debt (which excludes Calyxt) primarily consists of lease debts for $ 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 $ million (interests included), the Research Tax Credit financing with BPI for $ million and a $ 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, 2022, we held $89.8 million in cash and cash equivalents. On December 28, 2022, Cellectis announced that it has entered into a €40 million credit facility agreement with the European Investment Bank (“EIB”). The €40 million facility is divided into three tranches: €20 million for the first tranche (“Tranche A”), €15 million for the second tranche (“Tranche B”) and €5 million for the third tranche (“Tranche C”). The disbursement of each tranche, including the first disbursement of Tranche A, is subject to certain conditions which, as of the date of this press release, remain to be satisfied. The three tranches will be available within 36 months following the signature of the Finance Contract. The credit will carry a decreasing fixed payment-in-kind (PIK) interest rate per tranche, with 8% for Tranche A, 7% for Tranche B and 6% for Tranche C, and with a maturity of six years for each tranche. Such PIK interest shall be capitalized annually, payable at maturity and added to the outstanding principal amount of the credit and therefore bear interest. Related warrants of tranche A are expected to be issued in the first quarter of 2023. Related warrants of tranche B are expected to be issued in the second or third quarter of 2023. As of December 31, 2022, Cellectis, excluding Calyxt, had cash and cash equivalents of $89.8 million. Based on the current operating plan and financial projections, we believe our cash and cash equivalents, together with current financial assets, cash flow from operations (including payments we expect to receive pursuant to our strategic licensing agreements), government funding of research programs, and our borrowing of €35.0 million under Tranche A and B of the €40.0 million finance contract (the “Finance Contract”) that we entered into with the European Investment Bank, or EIB, on December 28, 2022, will be sufficient to fund Cellectis’ Therapeutics’ operations into the third quarter of 2024. 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 deposits). Furthermore, the interest rate risk related to cash, cash equivalents and common financial instruments is not significant based on the quality of the financial institutions with which we work. 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, 2022
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Inventories	Note 10. 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. Description of inventories 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).

Trade receivables and other cur

Trade receivables and other current assets	12 Months Ended
	Dec. 31, 2022
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Trade receivables and other current assets	Note 11. Trade receivables and other current assets Accounting policies for trade receivables and other current assets are described in Note 9.1. 11.1 Trade receivables As of December 31, As of December 31, 2021 2022 $ in thousands Trade receivables 20,390 772 Allowance for expected credit losses (29 ) — Total net value of trade receivables 20,361 772 All trade receivables have payment terms of less than one year. The trade receivables in 2022 are mainly due to a change of control provision of a licensee pursuant to the terms of its license agreement with Cellectis and amendment to such license agreement (extension of its option term) for $0.5 million. The trade receivables in 2021 were mainly due to an agreement with Cytovia Therapeutics, Inc. (“the Cytovia agreement”) that Cellectis entered into on February 12, 2021. The consideration to Cellectis included a trade receivable of $20 million issued by Cytovia to Cellectis. On April 26, 2022, we signed a second amendment of the Cytovia Agreement so that the right for Cellectis to receive an upfront cash payment or equity stake in Cytovia of $20 million is exchanged for a convertible note for a nominal amount of $20 million and a warrant, which is exercisable in connection with Cytovia’s combination with a special purpose acquisition company (“the convertible note”). This note was extended on December 22, 2022 with a maturity date on June 30, 2023. The amended convertible note bears 10 % interest and converts (i) automatically in connection with certain fundamental transactions by which Cytovia becomes a publicly traded company, and (ii) at our option in connection with a company sale, certain financing transactions and at maturity, in each case, into a number of shares of Cytovia equity securities that varies depending on such scenario. In certain scenarios (e.g., in connection with certain financing transactions), we may elect for the note to be paid in cash before its maturity date on June 30, 2023. On April 26, 2022, the Cytovia convertible note was reclassified from receivables to a current financial asset (refer to note 12.1). 11.2 Subsidies receivables As of December 31, As of December 31, 2021 2022 $ in thousands Research tax credit 9,268 14,496 Total subsidies receivables 9,268 14,496 Research tax credit receivables as of December 31, 2022 include the accrual for a French research tax credit related to 2022 for $6.7 million and to previous periods for $7.2 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. $0.8 million were collected in February 2022. On March 15, 2022, the French tax authorities appealed this decision to the Paris Administrative Court of Appeal and requested that the decision be reversed. On May 18, 2022, the Company filed its observations in defense, so that the litigation is pending before the Court. 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. 11.3 Other current assets As of December 31, As of December 31, 2021 2022 $ in thousands VAT receivables 1,398 1,140 Prepaid expenses and other prepayments 8,171 6,233 Tax and social receivables 46 1,166 Deferred expenses and other current assets 50 538 Total other current assets 9,665 9,078 Prepaid expenses and other prepayments primarily include advances to our sub-contractors on research and development activities. They mainly relate to advance payments to suppliers of biological raw materials and to third parties participating in product manufacturing. During the years ended December 31, 2022 and December 31, 2021, we prepaid certain manufacturing and clinical costs related to our product candidates UCART123, UCART22, UCART20x22 and UCARTCS1 of which the delivery of products or services is expected in the coming months. 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, 2022, deferred expenses and other current assets of $0.5 million are mainly related to our product candidates UCART123, UCART22, UCART20x22 and UCARTCS1 of which the delivery of products or services is expected in the coming months. As of December 31, 2021, tax and social receivables are immaterial. As of December 31, 2022 tax and social receivables relate mainly to the favorable outcome of a claim with the French social tax authorities regarding tax on stock options for $1.0 million.

Current financial assets and Ca

Current financial assets and Cash and cash equivalents	12 Months Ended
	Dec. 31, 2022
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Current financial assets and Cash and cash equivalents	Note 12. Current financial assets and Cash and cash equivalents 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 As of December 31, 2022 Carrying amount Unrealized Gains/(Losses) Estimated fair value $ in thousands Current financial assets 7,907 — 7,907 Cash and cash equivalents 89,789 — 89,789 Current financial assets and cash and cash equivalents 97,697 — 97,697 12.1 Current financial assets As of December 31, 2022, current financial assets correspond to Cytovia’s convertible note, measured at its fair value of $ million. There is short-term restricted cash included in the current financial assets, the only short-term restricted cash being deposits to secure a Calyxt furniture and equipment sale-leaseback for $ million which are included in the assets held for sale. As of December 31, 2021, current financial assets of $0.5 million corresponded to short-term restricted cash in the form of deposits to secure a Calyxt furniture and equipment sale-leaseback. For the year ended December , , we recognized a $ million financial loss related to the fair value remeasurement of the convertible note. The decline in fair value is the result of declining market conditions for possible conversion events (i.e. qualifying IPO, direct listing, SPAC transaction, private placement, or company sale) and the related probability of assumed exit scenarios. At the inception of the convertible note, scenarios involving conversion into preferred shares or common shares as a result of a transaction event were more highly weighted than at December 31, 2022. At December 31, 2022, the exit scenario involving conversion at maturity through the receipt of cash was deemed more highly weighted and, as a result, influences the calculated fair value to a greater degree. On February 12, 2021, we entered into a research collaboration and non-exclusive CAR-NK Pursuant to the Cytovia Agreement, as expanded in November 2021 to include a new CAR target and development in China by Cytovia’ joint venture entity, CytoLynkx Therapeutics, Cellectis is eligible to receive an upfront cash payment or equity stake in Cytovia of $20 million, if certain conditions (the “Cytovia Conditions”) were met by December 31, 2021 as well as aggregate additional payment of up to $805 million of development, regulatory and sales milestones from Cytovia. Cellectis is also eligible to receive single-digit royalty payments on the net sales of the partnered products commercialized by Cytovia. Cellectis also received an option to participate in certain future financing rounds by Cytovia. The Cytovia Agreement initially provided for an upfront cash payment or equity stake in Cytovia of $20 million (the “Upfront Collaboration Consideration”), if certain conditions were met by December 31, 2021. Upon execution of the Cytovia Agreement, the Company recorded a note receivable and related license revenue of $20 million. Because the Cytovia Conditions were not met by December 31, 2021, the note receivable was converted to an accounts receivable as of December 31, 2021. In April 2022, in connection with Cytovia’s entering into a definitive business combination agreement with a publicly traded Special Purpose Acquisition Company (“SPAC”), we entered into an amendment to the Cytovia Agreement, pursuant to which we received a $20 million convertible note in payment of the Upfront Collaboration Consideration. The terms of the note provided for (i) conversion into common stock of the combined company upon completion of the business combination or, (ii) in certain circumstances, our ability to elect to be paid in cash on or before December 31, 2022. In connection with this amendment, Cellectis also received a warrant to purchase additional shares of the combined company representing up to 35% of the shares issued upon conversion of the note at a predetermined exercise price, with the number of shares issuable upon exercise and the exercise subject to certain adjustments (the “SPAC Warrant”). Because the SPAC business combination was abandoned and the conditions of the note were not met, we and Cytovia entered into an amended and restated note which became effective as of December 22, 2022. Although the SPAC Warrant remains outstanding, it only applies in connection with Cytovia’s business combination with a SPAC. The amended and restated note provides for automatic conversion into common stock of Cytovia in the case of certain fundamental transactions pursuant to which Cytovia becomes a public reporting company and for conversion at Cellectis’ option in connection with certain financing transactions, upon a company sale and at final maturity. In each case such conversion is subject to a 9.9% ownership cap, with the balance issuable in the form of pre-funded Estimate of the fair value of the convertible note The convertible note is convertible into a number of ordinary or preferred shares of Cytovia or payable in cash, which outcomes varied depending on several scenarios. In certain scenarios (e.g., in connection with certain financing transactions), we could have elected for the convertible note to be paid in cash before its initial maturity date on December 31, 2022. There were six different scenarios under which the note could have been converted and the probability of these was taken into account in the initial valuation. Fair value measurement as of December 31, 2022 was determined based on consideration of two probable conversion scenarios based upon the latest information available from Cytovia and condition of the market as follows: (1) conversion at maturity with a probability of %, and (2) conversion upon a qualified IPO with a probability o f %. Under the conversion at maturity option, the estimation of Cytovia value and the assessment of the liquidity consider Cytovia credit worthiness. Considering the maturity of Cytovia’s business and its financial resources at December , , a default probability of % within year along with a recovery rate of % have been assumed in estimating the discount of the expected cash flow from the convertible note. The valuation under the IPO scenario depends on the IPO gross proceeds. The gross proceeds are calculated as the difference between the value of Cytovia total shares at the date the IPO occurs and the valuation date. The value of Cytovia total shares amounted to $ million. The impact on the valuation of Cytovia’s share price is limited to the output of the conversion of the note depending on the assumed proceeds of the IPO as follows: • 75% in equity and 25% in cash if the proceeds do • 50% in equity and 50% in cash if the proceeds exceed The main inputs for the December , , valuation are as follows: Date December 31, 2022 Scenario Conversion at maturity on June 30, 2023 (90%) Risk free rate Reuters USD 3 months curves Stock volatility 73.6% (common shares) Default probability (1Y) 95% Recovery rate 0% Estimated enterprise value (M$) 110.9 Below is the sensitivity analysis of the most impactful parameters, i.e. the probability of the IPO scenario and the probability of default: Sensitivity of the convertible note with regards to Cytovia default probability: Note Default probability 100% 1,857,325 Default probability 95% 7,907,331 Default probability 90% 9,726,000 Sensitivity of the convertible note with regards to IPO probability: Note IPO probability 5% 7,175,623 IPO probability 10% 7,907,331 IPO probability 15% 8,639,039 The sensitivity of the estimated fair value of the convertible note to other parameters, including volatility, recovery rate and share value, is not material. 12.2 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, 2021 2022 $ in thousands Cash and bank accounts 137,725 65,012 Money market funds 13,933 13,578 Fixed bank deposits 33,978 11,200 Total cash and cash equivalents 185,636 89,789 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, 2022
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Financial liabilities	Note 13. Financial liabilities 13.1 Detail of financial liabilities As of December 31, As of December 31, 2021 2022 $ in thousands Lease debts 71,526 49,358 State Guaranteed loan « PGE » 18,770 13,569 Non-current financial liabilities 1,259 6,962 Total non-current financial liabilities and non-current lease debts 91,555 69,889 Lease debts 8,329 7,872 State Guaranteed loan « PGE » 2,246 4,972 Current financial liabilities 108 116 Total current financial liabilities and current lease debts 10,683 12,960 Trade payables 23,762 21,456 Other current liabilities 13,731 13,179 Total Financial liabilities 139,731 117,484 As of December 31, 2022, the other non-current financial liabilities are composed of a $1.1 million loan to finance leasehold improvement at its location in New York and a Research Tax Credit financing with BPI that was finalized in June 2022 with €5.5 million received representing a non-current financial liability of $5.8 million. State Guaranteed loan (or “Prêt Garanti par l’Etat”, or “PGE”) corresponds to Cellectis’ obtention of an €18.5 million 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 crisis, the PGE is a bank loan with a fixed interest rate ranging from 0.31% to 3.35 %. After an initial interest-only term of two years, the loan will be amortized over or up to four years at the option of the Company. The French government guarantees 13.2 Due dates of the financial liabilities Balance as of December 31, 2022 Book Value Less than One One to Five More than Five $ in thousands Lease debts 57,230 7,872 26,412 22,946 Financial liabilities 25,619 5,088 19,947 584 Financial liabilities 82,849 12,960 46,359 23,530 Trade payables 21,456 21,456 — — Other current liabilities 13,179 13,179 — — Total financial liabilities 117,484 47,595 46,359 23,530

Other current liabilities

Other current liabilities	12 Months Ended
	Dec. 31, 2022
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Other current liabilities	Note 14. Other current liabilities As of December 31, As of December 31, 2021 2022 $ in thousands VAT Payables 71 3,058 Accruals for personnel related expenses 12,483 9,421 Other 1,177 700 Total other current liabilities 13,731 13,179 Accruals for personnel are related to annual bonuses, PTO accruals and social expenses on stock options. Other current liabilities decreased by $0.5 million between December 31, 2021 and December 31, 2022, the decrease of year-end bonuses accrual and the decrease of payables to assets suppliers (which is due to a significantly lower volume of assets addition within the period compared to last year) being partially offset by the increase of VAT payables due to the collected VAT on the Servier milestone invoice in December 2022.

Deferred revenues and contract

Deferred revenues and contract liabilities	12 Months Ended
	Dec. 31, 2022
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Deferred revenues and contract liabilities	Note 15. Deferred revenues and contract liabilities Details of deferred revenues and contract liabilities As of December 31, 2021 As of December 31, 2022 $ in thousands Deferred revenues and contract lia bilit 301 59 Total Deferred revenue and contract liabilities 301 59

Capital

Capital	12 Months Ended
	Dec. 31, 2022
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Capital	Note 16. Capital 16.1 Share capital issued Accounting policy In general, each shareholder is Nature of the Transactions Share Capital Share premium Number of shares Nominal value $ in thousands in $ Balance as of January 1, 2020 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 stock-based compensation expense — 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 stock-based compensation expense — 12,497 — — Transaction costs — (2,316 ) — — Other movements — (27 ) — — Balance as of December 31, 2021 2,945 934,696 45,484,310 0.05 Exercise of share warrants, employee warrants and stock options 10 — 191,658 — Non-cash stock-based compensation expense — 8,071 — — Transaction costs — (570 ) Other movements — (359,076 ) — Balance as of December 31, 2022 2,955 583,122 45,675,968 0.05 Capital evolution in 2022 • During the year ended December 2022, 191,658 free shares of Cellectis were converted to 191,658 ordinary shares of Cellectis. • During the Cellectis annual shareholders meeting of June 28, 2022, the shareholders, in accordance with French Law, approved the absorption of $359.1 million of retain earnings into share premium. This transaction has no impact on the total equity, comprehensive income (loss), assets (including cash) nor liabilities. • Transactions costs correspond to the issuance costs related to the Cellectis At-The-Market (“ATM”) program and the Cellectis follow-on offering and were recorded as a reduction of share premium, in anticipation of share issuances in 2023. Capital evolution in 2021 • During the full year ended December 31, 2022, 2,415,630 ordinary shares were issued through Cellectis’ At-The-Market (“ATM”) financing program and 256,494 ordinary shares were issued as a result of the exercise of stock options and non-employee warrants, $2.3 million of issuance costs related to the Cellectis ATM financing program were recorded as a reduction of share premium, in conjunction with share issuances that occurred in April 2022 and 32,000 free shares of Cellectis were converted to 32,000 ordinary shares of Cellectis. Capital evolution in 2020 • During the full year ended December 31, 2021, 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 of Cellectis were converted to 3,000 ordinary shares of Cellectis. 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, 2022, we had 45,675,968 ordinary shares outstanding of which 6,067,096 had a double voting right • 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. Otherwise, our ordinary shares are not entitled to any preferential voting right or restriction. 16.2 Share warrants and non-employee warrants Share warrants and non-employee warrants consist of Bon de Souscription d’Action (“BSAs”) which are granted to our board members and consultants. 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 02/28/2008 BSPCE — — — — — — — 6.16 07/27/2010 BSPCE — — — — — — — 7.97 05/18/2015 Free shares — — — — — — — 28.17 03/24/2015 Stock Options 1,410,332 — 58,428 1,351,904 1,351,904 1,351,904 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 1,411,800 — 94,500 1,317,300 1,317,300 1,317,300 27.55 03/14/2016 BSA 147,025 — 147,025 147,025 147,025 27.37 03/14/2016 Stock Options 1,446,602 — 181,735 1,264,867 1,264,867 1,264,867 22.44 10/28/2016 BSA 145,000 — 145,000 145,000 145,000 18.68 10/28/2016 Stock Options 1,608,134 — 163,432 1,444,702 1,444,702 1,444,702 17.90 10/11/2017 BSA 200,000 — 200,000 200,000 200,000 24.34 10/11/2017 Stock Options 772,000 — 107,000 665,000 665,000 665,000 22.57 10/08/2018 Free shares — — — — — 23.84 10/08/2018 Stock Options 5,000 — 5,000 5,000 5,000 24.80 12/17/2018 Free shares — — — — — 16.00 12/17/2018 Stock Options — — — — 18.37 03/07/2019 Free shares — — — — — 16.00 03/07/2019 Stock Options — — — — 15.69 04/24/2019 Stock Options 1,074,916 — 148,625 926,291 926,291 864,044 18.25 04/24/2019 Free shares — — — — — 18.01 07/16/2019 Free shares — — — — — 14.01 11/06/2019 Stock Options 30,000 — 30,000 30,000 22,500 11.06 11/06/2019 Free shares — — — — — 11.32 11/18/2019 Stock Options — — — — 12.33 11/18/2019 Free shares — — — — — 12.16 03/04/2020 Free shares 6,500 — 6,500 — — — 14.54 04/14/2020 Free shares 20,000 — 20,000 — — — 9.14 04/14/2020 Stock Options 160,000 — 160,000 — — — 8.27 06/19/2020 Free shares 10,000 — 10,000 — — — 14.76 06/19/2020 Stock Options 17,000 — 17,000 — — 15.84 07/20/2020 Free shares 10,000 — 10,000 — — — 15.76 07/20/2020 Stock Options 17,000 — 17,000 17,000 9,562 15.12 08/05/2020 Free shares 34,000 — 32,000 2,000 — — — 14.00 08/05/2020 Stock Options 187,750 — 53,750 134,000 134,000 77,561 14.62 09/11/2020 Free shares 15,000 — 15,000 — — — 14.58 09/11/2020 Free shares — — — — — 14.98 09/11/2020 Stock Options 45,000 — 45,000 45,000 25,312 14.36 10/14/2020 Free shares 335,330 — 94,758 52,154 188,418 188,418 — 22.45 11/05/2020 Stock Options 28,000 — 7,500 20,500 20,500 10,250 14.62 11/05/2020 Free shares 16,600 — 11,600 5,000 — — — 14.76 12/16/2020 Free shares 7,300 — 1,800 5,500 — — — 23.75 03/04/2021 Stock Options 840,645 — 138,797 701,848 701,848 309,799 19.44 03/05/2021 Free shares 16,500 — 16,500 16,500 — 14.44 03/05/2021 Free shares 281,521 — 50,954 230,567 230,567 — 12.69 04/13/2021 Stock Options 27,465 — 27,465 27,465 11,729 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 1,312 14.36 05/28/2021 Free shares 148,225 — 6,900 141,325 141,325 — 12.38 05/28/2021 Stock Options 35,000 — 10,000 25,000 25,000 9,375 12.69 09/30/2021 Free shares 12,425 — 6,900 5,525 5,525 — 11.22 09/30/2021 Stock Options 24,850 — 10,050 14,800 14,800 6,927 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 2,250 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 1,125 8.81 11/30/2021 Free shares 700 — 700 — — — 7.42 11/30/2021 Stock Options 1,300 — 1,300 — — 8.54 01/06/2022 Free shares — 700 700 — — — 6.74 01/06/2022 Stock Options — 1,300 1,300 — — 7.22 03/03/2022 Free shares — 274,551 31,292 243,259 243,259 2.74 03/03/2022 Stock Options — 709,204 42,662 666,542 666,542 4.41 03/29/2022 Free shares — 1,900 1,900 1,900 4.09 03/29/2022 Stock Options — 3,400 3,400 3,400 3.96 05/24/2022 Free shares — 44,659 4,600 40,059 40,059 3.27 05/24/2022 Stock Options — 42,580 5,000 37,580 37,580 3.48 11/08/2022 Free shares — 30,000 30,000 30,000 2.37 11/08/2022 Stock Options — 70,000 70,000 70,000 2.34 12/19/2022 Free shares — 2,960 2,960 2,960 1.91 12/19/2022 Stock Options — 2,065 2,065 2,065 2.09 Total 10,978,720 1,183,319 191,658 1,377,779 10,592,602 10,592,602 8,296,744 • In 2022, our subsidiary Calyxt granted stock options, restricted stock unit and performance stock unit in Calyxt representing as of December 31, 2022 a 6.6% interest of that subsidiary if fully exercised to a group of its employees, directors, executive officers and consultants. The compensation expense for 2022, which is included in the result from discontinued operations in the statements of consolidated operations, amounted to $4.1 million (see Note 17). • 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, which is included in the result from discontinued operations in the statements of consolidated operations, amounted to $1.6 million (see Note 17). • 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, which is included in the result from discontinued operations in the statements of consolidated operations, amounted to $6.7 million (see Note 17). 16.3 Non-controlling interests 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 offering of its common stock. Calyxt sold an aggregate of 4,057,500 shares of common stock at a price of $15.00 per share. In the aggregate, Calyxt received net proceeds of approximately $57.0 million, after deducting underwriting discounts and commissions of $3.2 million and offering expenses totaling approximately $0.7 million. As part of the follow-on offering, Cellectis SA purchased 550,000 shares of common stock for a value of $8.3 million, the proceeds of which are included in the net proceeds of approximately $57.0 million. 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 million. On September 21, 2021, Calyxt entered into an ATM p p p As of December 31, 2021, Calyxt 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. On February 23, 2022, Calyxt completed the placement to an institutional investor in an SEC-registered underwritten offering of (i) 3,880,000 shares of Calyxt common stock, (ii) pre-funded warrants to purchase up to 3,880,000 shares of its common stock, and (iii) common warrants to purchase up to 7,760,000 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 one common warrant to purchase one share of common stock for each share of common stock or each pre-funded warrant sold. The pre-funded warrants were exercisable for an exercise price of $0.0001 per share of Calyxt common stock and the common warrants are exercisable for an exercise price of $1.41 per share of Calyxt common stock. The pre-funded warrants were immediately exercisable, while the common warrants became exercisable on August 23, 2022 and expire on August 23, 2027. The aggregate offering price for each share of common stock and an accompanying common warrant was $1.41. The aggregate offering price for each pre-funded warrant and an accompanying common warrant was $1.4099. On May 5, 2022, all of Calyxt’s outstanding pre-funded warrants were exercised by their holder. On October 3, 2022, Calyxt entered into an amendment to the Open Market Sale Agreement with Jefferies for the Calyxt ATM facility facility facility As of December 31, 2022, non-controlling interests represent 50.9% of Calyxt shares. The following table summarizes the information relating to each of our subsidiaries that reported non-controlling interest (“NCI”): CALYXT 2021* 2022 $ in thousands Income (loss) from discontinued operations (28,358 ) (15,345 ) Net income (loss) attributable to NCI (10,910 ) (7,894 ) Other comprehensive income from discontinued operations 6,220 5,831 Total comprehensive income attributable to NCI (12,216 ) (8,250 ) Current assets 15,180 Non-current assets 19,656 Assets held for sale 21,768 Current liabilities 4,933 Non-current liabilities 14,495 Liabilities related to asset held for sale 14,864 Net assets 15,408 6,903 Net assets attributable to NCI 5,886 3,517 * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4).

Share-based payments

Share-based payments	12 Months Ended
	Dec. 31, 2022
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Share-based payments	Note 17. Share-based payments 17.1 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: 2021 2022 Weighted-Average fair values of stock options granted 5.76€ 1.31€ Assumptions: Risk-free interest rate 0.00% 0.00% - 2.49% Share entitlement per options 1 1 Exercise price 8.54€ - 19.44€ 2.09€ - 7.22€ Grant date share fair value 7.42€ - 16.54€ 1.91€ - 6.74€ Expected volatility 58.4% - 60.1% 58.7% - 62.5% Expected term (in years) 6.15 6.03 - 6.15 Vesting conditions Service Service Vesting period Graded Graded Information on stock option activity follows: Options Weighted- Options Weighted- Remaining 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 Granted — 828,549 4.18 € Exercised — — — Forfeited or Expired — (1,201,079 ) 18.85 € Balance as of December 31, 2022 7,400,519 24.58 € 8,787,264 22.31 € 4.6y Share-based compensation expense related to stock option awards was $2.6 million in 2022, $5.1 million in 2021 and $8.9 million in 2020. 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) 6.00 6.00 Vesting conditions Service Service Vesting period Graded Graded Information on warrants activity follows: Warrants Weighted- Warrants Weighted- Remaining 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 Granted Exercised Forfeited or Expired Balance as of December 31, 2022 896,225 27.18 € 896,225 27.18 € 3.3y There was no share-based compensation expense related to non-employee warrants in 2022 and 2021, while share-based compensation expense related to warrants awards amounted to 0.3 million in 2020. Free shares The free shares granted prior to 2018 are subject to a two-year vesting period and additional two-year holding period for French residents and four-years vesting period for foreign residents. 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. 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 performance conditions with a minimum vesting of a 3-year period. Information on free shares activity follows: Number of Weighted- 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 € Granted 354,770 2.79 € Vested (191,658 ) 17.96 € Cancelled (176,700 ) 13.99 € Unvested balance at December 31, 2022 909,113 11.18 € 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. On March 3, 2022, the Board of Directors granted free shares to executive members and to other employees. For executive members, free shares vesting period is and based on performance criteria. For all other beneficiaries, the vesting period for free shares is three years and without performance criteria. Share-based compensation expense related to free shares awards was $3.5 million in 2022, $6.4 million in 2021 and $0.9 million in 2020. 17.2 Detail of Calyxt equity awards Share-based compensation expenses presented in this note are included in the result from discontinued operations and not in the operating expenses in the statements of consolidated operations. Stock Options The estimated fair values of stock options granted, and the assumptions used for the Black-Scholes option pricing model were as follows: 2021 2022 Weighted-Average fair values of stock options granted $3.93 $0.86 Assumptions: Risk-free interest rate 0.6% - 1.1% 1.9% - 3.5% Share entitlement per options 1 1 Expected volatility 80.1% - 82.0% 89.7% - 92.8% Expected term (in years) 5.5 - 6.5 5.50 - 6.89 Vesting conditions Service Service Vesting period Graded Graded Calyxt estimates the fair value of each option on the grant date or other measurement date if applicable using a Black-Scholes option-pricing model, which requires Calyxt to make predictive assumptions regarding future stock price volatility, employee exercise behavior, dividend yield, and the forfeiture rate. Calyxt estimates its future stock price volatility using the historical volatility of comparable public companies over the expected term of the option. 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 yield curve in effect at the time of grant. 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, 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 (676,355 ) $ 10.75 Balance as of December 31, 2021 2,789,110 $ 10.23 4,658,405 $ 9.47 5.6y Granted 1,609,000 $ 1.12 Exercised Forfeited or Expired (425,952 ) $ 7.02 Balance as of December 31, 2022 3,396,624 $ 9.94 5,841,453 $ 7.35 5.0y Stock-based compensation expense related to stock option awards was $2.1 million in 2022, $1.7 million in 2021 and $4.0 million in 2020. 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 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 Granted 1,077,600 $ 1.26 Vested (303,728 ) $ 6.39 Cancelled (115,969 ) $ 4.14 Unvested balance at December 31, 2022 1,229,206 $ 1.99 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 $ million for the year ended December 31, 2022, compared to a favorable impact $ million in 2021 due to options forfeiture in 2021 and an expense of $ million in 2020. 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, 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, Calyxt granted 600,000 performance stock units under the Inducement Plan to Mr. Carr. The performance stock units will vest if Calyxt’s stock remains above three specified price levels for thirty calendar days over the three-year performance period. The performance stock units will be settled in unrestricted shares of Calyxt’s common stock on the vesting date. In March 2022, Calyxt granted 530,000 performance stock units under the 2017 Plan to five employees including four executive officers. The performance stock units include three Information on performance stock unit activity 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 Performance Stock Units Outstanding Unvested balance at December 31, 2020 311,667 Granted 600,000 Vested — Cancelled (166,667 ) Unvested balance at December 31, 2021 745,000 Granted 530,000 Vested — Cancelled (145,000 ) Unvested balance at December 31, 2022 1,130,000 Share-based compensation expense related to performance stock unit awards was amounted to $0.6 million 2022, immaterial 2021, and amounted to $0.4 million in 2020.

Earnings per share

Earnings per share	12 Months Ended
	Dec. 31, 2022
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Earnings per share	Note 18. 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, 2020 2021 2022 Net income (loss) attributable to shareholders of Cellectis ($ in thousands) (81,074 ) (114,197 ) (106,139 ) Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share 42,503,447 44,820,279 45,547,359 Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share) (1.91 ) (2.55 ) (2.33 ) Basic earnings from discontinued operations per share ($ /share) (1) (0.65 ) (0.39 ) (0.16 ) Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share) (1.91 ) (2.55 ) (2.33 ) Diluted earnings from discontinued operations per share ( $ /share) (1) (0.65 ) (0.39 ) (0.16 ) (1) These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Provisions

Provisions	12 Months Ended
	Dec. 31, 2022
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Provisions	Note 19. 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 salary and vested rights at the measurement date. 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 01/01/2021 as adjusted Additions Amounts used Reversals OCI 12/31/2021 $ in thousands Pension 4,010 628 — — (565 ) 4,073 Loss on contract — — — — — — 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 provisions 4,010 628 — — (565 ) 4,073 Current provisions 1,131 433 (290 ) (324 ) (79 ) 871 01/01/2022 Additions Amounts used Reversals OCI 12/31/2022 $ in thousands Pension 4,073 555 — — (2,238 ) 2,390 Employee litigation and severance 508 — (169 ) (73 ) (33 ) 234 Commercial litigation 363 — — (97 ) (22 ) 243 Total 4,944 555 (169 ) (171 ) (2,293 ) 2,867 Non-current provisions 4,073 555 — — (2,238 ) 2,390 Current provisions 871 — (169 ) (171 ) (55 ) 477 During the year ended December 31, 2022, additions mainly relate to pension service cost of the period for $0.6 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 $0.1 million. 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. 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, 2020, 2021 and 2022 amounted to $1.5 million, $0.6 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: 2020 2021 2022 % social security contributions 45.00% 45.00% 45.00% Salary increases 3.50% 3.50% 2.50% Discount rate 0.68% 1.13% 3.72% Terms of retirement voluntary retirement 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. A 0.5% increase of the discount rate would result in a $0.2 million decrease of the net defined benefit liability, whereas a 0.5% decrease of the discount rate would result in a $0.2 million increase of the net defined benefit liability. Salary increase rate is based on salary increase approval by the compensation committee. A 0.5% increase of the salary increase rate would result in a $0.2 million increase of the net defined benefit liability, whereas a 0.5% decrease of the salary increase rate would result in a $0.2 million decrease of the net defined benefit liability. The following table shows reconciliation from the opening balances to the closing balances for net defined benefit liability and its components. $ in thousands As of January 1, 2020 (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 ) Current service cost (512 ) Interest cost (43 ) Benefit paid Actuarial gains and losses 2,227 Reclassification/CTA 11 As of December 31, 2022 (2,390 ) 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, 2022
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Commitments	Note 20. 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, 2022 Total Less than 1 year 1 - 3 years 3 - 5 years More than 5 $ in thousands License and collaboration agreements 15,330 1,450 2,900 2,900 8,080 Clinical & Research and Development agreements 344 344 — — — IT licensing agreements 618 485 133 — — Total commitments 16,291 2,278 3,033 2,900 8,080 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, 2022
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Related parties	Note 21. Related parties Key management personnel remuneration Key management personnel include members of the Board of Directors and the CODM as of December 31, 2022, as described in Note 3.5. Short-term employee benefits paid to key management personnel totaled to $6.3 million in the fiscal year 2020, $6.0 million in the fiscal year 2021 and $4.8 million in the fiscal year 2022. 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 929,765 securities in share-based remuneration (free shares and stock options) over the year ended December 31, 2022. The associated non-cash stock-based compensation expense of $0.4 million was recognized for 2022. 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. These agreements were no longer in service in 2022. Compensation paid for those services in the years ended December 31, 2020, 2021 amounted to $58 thousand, $71 thousand respectively.

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2022
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Subsequent events	Note 22. Subsequent events On January 4, 2023, Cellectis established an At-The-Market (ATM) Program on Nasdaq. Cellectis has filed a prospectus supplement with the Securities and Exchange Commission (“SEC”), pursuant to which it may offer and sell to eligible investors a maximum gross amount of up to $ million of American Depositary Shares (“ADS”), each representing one ordinary share of Cellectis, nominal value € per share, from time to time in sales deemed to be an “at the market offering” pursuant to the terms of a sales agreement with Jefferies LLC (“Jefferies”), acting as sales agent. The timing of any sales will depend on a variety of factors. The at-the-market (“ATM”) program is presently intended to be effective through the expiration of the existing registration statement, i.e. , unless terminated prior to such date in accordance with the sales agreement or the maximum amount of the program has been reached. The ADSs and the underlying ordinary shares will be issued through a capital increase without shareholders’ preferential subscription rights under the provisions of Article L. 225-138 of the French Commercial Code (Code de commerce) as decided by the board of directors (the “Board”) of Cellectis on December 15, 2022 pursuant to the 11th and/or 13th resolutions adopted by the Combined General Meeting of Shareholders held on June 28, 2022 (or any substitute resolutions, adopted from time to time), within the limit of a maximum number of ordinary shares (being the maximum authorized by the shareholders for each such resolution), representing a maximum potential dilution of approximately % based on the share capital of the Company as of September, 2022. As a consequence of the follow-on offering and the upcoming issuance of EIB warrants for tranche A, we do not expect to issue additional shares from the ATM before the next Shareholders meeting. On January 13, 2023, Calyxt , and Cibus, and the other parties thereto entered into the definitive Merger Agreement under which Calyxt and Cibus will merge in an all-stock transaction. Under the terms of the Merger Agreement, Calyxt will issue shares of its common stock to Cibus shareholders in an exchange ratio such that upon completion of the merger, Calyxt shareholders are expected to own approximately 5% of the combined company, subject to adjustments permitted by the Merger Agreement. The Boards of Directors of both companies unanimously approved the Calyxt Merger. Concurrent with the execution of the merger agreement, certain officers of Calyxt, all of Calyxt’s directors, and Cellectis executed support agreements in favor of the Calyxt Merger. On February 7, 2023, Cellectis has announced launch of a follow-on offering of $22 million of its ADS. Jefferies LLC and Barclays Capital Inc. (the “Underwriters”) acted as joint book-running managers for the Global Offering. Pricing occured on February 2, 2023, at $2.50 per ADS for 8,800,800 ADSs to be issued. Bpifrance Participations, Baillie Gifford & Co. and Long Focus Capital Management LLC, existing shareholders of the Company, were allocated in the aggregate more than half of the ADS sold in the global offering. On February 7, 2023, Cellectis has announced the exercise by the underwriters, Jefferies LLC and Barclays Capital Inc., of their option (the “Option”) to purchase an additional 1,107,800 ordinary shares (the “Additional Ordinary Shares”) of the Company to be delivered in the form of an aggregate of 1,107,800 ADSs (the “Additional ADSs”). As a consequence, the total number of ordinary shares issued in the form of ADSs amounted to 9,907,800 for the base offering plus the Option exercise bringing the gross proceed to $24.8 million. The aggregate net proceeds to the Company, after deducting underwriting commissions and estimated offering expenses, amounted to approximately $22.8 million. On March 1, 2023, as stated in the Merger Agreement, Calyxy’s Board of Directors authorized the grant of 3,487,503 RSUs to all employees. These awards will vest upon completion of the Transactions, and accordingly, the expense associated with these awards will be recognized over the period from the date of grant to the estimated closing date of the Transactions. Consequently, after the completion of the Transaction, and subject to the issuance of some or all of such RSUs, Cellectis will own approximately Calyxt.

Accounting principles (Policies

Accounting principles (Policies)	12 Months Ended
	Dec. 31, 2022
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Basis for preparation	2.1 Basis of preparation The Consolidated Financial Statements of Cellectis as of and for the year ended December 31, 2022 were approved by our Board of Directors on March 8, 2023. Our Consolidated Financial Statements are presented in thousand U.S. dollars. 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, 2022 but had no significant impact on the Consolidated Financial Statements: • 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) 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, 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. • IFRS 17 Insurance Contracts (including Amendments to IFRS 17 issued in June 2020 and Amendment to IFRS 17 – Initial Application of IFRS 17 and IFRS 9 – Comparative Information issued in December 2021) (issued in May 2017 and Effective for the accounting periods as of January 1, 2023) • Amendments to IAS 1 – Classification of Liabilities as Current or Non-current (issued in July 2020 and 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 (issued in March 2021 and Effective for the accounting periods as of January 1, 2023) • Amendments to IAS 12 – Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (issued in May 2021 and Effective for the accounting periods as of January 1, 2023) Going concern The consolidated financial statements were prepared on a going concern basis. With cash and cash equivalents of $89,789 as of December 31, 2022, excluding Calyxt (and $93,216 including Calyxt), the Company believes it has sufficient resources to continue operating for at least twelve months following the consolidated financial statements’ publication.
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 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, 2022, 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, 2022, Cellectis S.A. owns 100% of Cellectis, Inc., which owns 100% of Cellectis Biologics, Inc., and approximately 49.1% of Calyxt’s outstanding shares of common stock. As of December 31, 2021, Cellectis S.A. owned 100% of Cellectis, Inc. and approximately 61.8% of Calyxt’s outstanding shares of common stock. Cellectis’ voting rights continue to give the company power to direct relevant activities of Calyxt and therefore Calyxt is still consolidated. On November 23, 2022, Calyxt received a non-binding letter of intent from Cibus Global, LLC (Cibus) regarding a potential reverse merger with Calyxt (with Calyxt absorbing Cibus). With Calyxt as the surviving entity, current equityholders of Cibus would receive shares of Calyxt common stock issued for the purpose of the transaction. On January 13, 2023, Calyxt, Calypso Merger Subsidiary, LLC, a wholly-owned subsidiary of Calyxt, Cibus and certain other parties, entered into an Agreement and Plan of Merger with respect to this all-stock transaction (the Calyxt Merger). Upon completion of the proposed Calyxt Merger, Cellectis S.A. is expected to own approximately 2.4 % of the equity interests of the merged combined company, resulting in a loss of control by the Group over Calyxt. A merger agreement was signed on January 17, 2023. The closing of the transaction is expected in the second quarter of 2023. In this context, the assets and liabilities of the Calyxt entity are presented in the financial statements for the year ending December 31, 2022 as non-current assets and liabilities held for sale, in accordance with IFRS 5. The statements of consolidated operations, statements of consolidated comprehensive income and statements of consolidated cash flows reflect the presentation of Calyxt as a discontinued operation, with a restatement of the 2020 and 2021 statements. Commencing with the second quarter of 2023, Calyxt should no longer be a consolidated subsidiary if the proposed Calyxt Merger is consummated. On May 17, 2022, Calyxt, Inc. received a written notice from the Listing Qualifications Department of The Nasdaq Stock Market LLC (“Nasdaq”) of Calyxt’s noncompliance with the requirement to maintain a minimum closing bid price of $1.00 per share, as set forth in Nasdaq Listing Rule 5450(a)(1) (the “Bid Price Requirement”), because the closing bid price of the Calyxt’s common stock was below $1.00 per share for 30 consecutive business days. At the Calyxt’s 2022 annual meeting of stockholders held on June 1, 2022, Calyxt’s stockholders approved an amendment to Calyxt’s amended and restated certificate of incorporation to effect a reverse stock split of Calyxt’s shares of common stock at a ratio not less than 2-to-1 and not greater than 10-to-1, with the exact ratio set within that range at the discretion of the Calyxt’s board of directors before April 1, 2024 without further approval or authorization of the Calyxt’s stockholders (the “Reverse Stock Split”). There can be no assurance that the Reverse Stock Split, if implemented, will increase the market price of the Calyxt’s common stock in proportion to the reduction in the number of shares of the Calyxt’s common stock outstanding before the Reverse Stock Split or result in a permanent increase in the market price. Non-controlling interests Non-controlling shareholders hold a 51.0 % interest in Calyxt as of December 31, 2022 and a 38.2% interest in Calyxt Inc as of December 31, 2021. These non-controlling interests were generated during the initial public offering of Calyxt and subsequent follow-on offerings, as well as through vesting and exercises of equity awards and Calyxt’s ATM Program.
Foreign currency	2.4 Foreign currencies Foreign currency transactions and balances Transactions in foreign currencies are initially recorded by the Group’s entities at their respective functional currency spot rate at the date the transaction first qualifies for recognition. The revaluation is done automatically by the accounting system. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate effective at the period end date. Differences arising on settlement or translation of monetary items are recognized as financial income or expenses in profit or loss Non-monetary items that are measured in a foreign currency are translated using the exchange rates at the date of the initial transaction. Non-monetary items measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value is determined. Differences arising on translation of non-monetary items are recognized respectively in profit or loss when the change in fair value of the item is recognized in profit or loss and in OCI when the change in fair value of the item is recognized in OCI. Foreign currency translation On consolidation 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 U.S. 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 9.3: 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) • Current financial assets (Note 12.1)

Information concerning the Gr_2

Information concerning the Group's Consolidated Operations (Tables)	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
Revenues By Country of Origin and Other Income	Revenues by country of origin and other income For the year ended December 31, 2020* 2021* 2022 $ in thousands From France 51,057 30,347 19,171 From USA — — — Revenues 51,057 30,347 19,171 Research tax credit 8,433 8,239 6,546 Subsidies and other 74 11 7 Other income 8,507 8,250 6,553 Total revenues and other income 59,564 38,597 25,725 * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)
Revenues by Nature	Revenues by nature For the year ended December 31, 2020* 2021* 2022 $ in thousands Recognition of previously deferred upfront payments 20,291 — — Other revenues from collaboration agreements 28,532 29,971 18,230 Collaboration agreements 48,823 29,971 18,230 Licenses 2,123 250 686 Products & services 111 125 255 Total revenues 51,057 30,347 19,171 * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)
Details of Operating Expenses by Nature	Details of operating expenses by nature For the year ended December 31, 2020 * 2021 * 2022 $ in thousands Cost of revenue Cost of goods sold — — 0 Royalty expenses (1,951 ) (1,844 ) (1,772 ) Cost of revenue (1,951 ) (1,844 ) (1,772 ) For the year ended December 31, 2020 * 2021 * 2022 $ in thousands Research and development expenses Wages and salaries (26,154 ) (38,961 ) (38,523 ) Social charges on stock option grants (56 ) (868 ) 10 Non-cash stock-based compensation expense (6,790 ) (9,381 ) (4,098 ) Personnel expenses (33,001 ) (49,210 ) (42,610 ) Purchases and external expenses (36,339 ) (55,627 ) (37,736 ) Other (1) (7,707 ) (13,003 ) (17,154 ) Total research and development expenses (77,047 ) (117,840 ) (97,501 ) For the year ended December 31, 2020 * 2021 * 2022 $ in thousands Selling, general and administrative expenses Wages and salaries (7,846 ) (7,281 ) (5,686 ) Social charges on stock option grants (23 ) (347 ) (43 ) Non-cash stock-based compensation expense (3,238 ) (2,113 ) (1,945 ) Personnel expenses (11,106 ) (9,740 ) (7,674 ) Purchases and external expenses (9,748 ) (10,433 ) (6,712 ) Other (1,659 ) (2,709 ) (3,108 ) Total selling, general and administrative expenses (22,513 ) (22,882 ) (17,494 ) For the year ended December 31, 2020 * 2021 * 2022 $ in thousands Personnel expenses Wages and salaries (34,000 ) (46,242 ) (44,209 ) Social charges on free shares and stock option grants (79 ) (1,215 ) (33 ) Non-cash stock-based compensation expense (10,028 ) (11,493 ) (6,043 ) Total personnel expenses (44,107 ) (58,950 ) (50,285 ) * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4) (1) Other
Details of Financial Income and Expenses	Details of financial income and expenses For the year ended December 31, 2020 * 2021 * 2022 Interest income 1,392 719 1,120 Foreign exchange gain 3,091 11,860 7,541 Other financial revenues 364 638 219 Total financial income 4,846 13,218 8,880 Interest expenses (73 ) (368 ) (371 ) Interest expenses for leases (2,334 ) (3,803 ) (3,416 ) Foreign exchange loss (13,681 ) (2,119 ) (1,481 ) Other financial expenses (29 ) (197 ) (12,546 ) Total financial expenses (16,117 ) (6,486 ) (17,815 ) Net Financial gain (loss) (11,270 ) 6,731 (8,935 ) * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)
Disclosure of Income Tax (Expense or Income)	Tax proof For the year ended December 31, 2020 * 2021 * 2022 $ in thousands Income (loss) before taxes from continuing operations (53,582 ) (96,749 ) (98,601 ) Theoretical group tax rate (1) 24.85 % 24.38 % 25.16 % Theoretical tax benefit (expense) 13,315 23,584 24,804 Increase/decrease in tax benefit arising from: Permanent differences (320 ) (1,228 ) (162 ) Research tax credit 3,104 4,284 4,852 Share-based compensation & other IFRS adjustments (2,513 ) (3,596 ) (987 ) Non recognition of deferred tax assets related to tax losses and temporary differences (12,965 ) (22,997 ) (28,557 ) Other differences (2) (621 ) (47 ) (38 ) Effective tax expense — — (87 ) Effective tax rate 0.00 % 0.00 % 0.09 % * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4) (1) The Group’s theoretical tax rate corresponds to the average of the income tax rates of each country in which the Group operates, i.e. for the year ended December 31, 2022 25% for France and 21% for the United States, weighted by the pre-tax income from each country. (2) Primarly relates to intercompany transactions between discontinued and continuing operations .
Disclosure of Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities As of December 31, 2020 2021 2022 $ in thousands Credits and net operating loss carryforwards 141,954 157,823 124,263 Pension commitments 1,003 1,018 597 Leases 319 1,113 774 Impairment of assets 1 1 1 Revenue recognition (491 ) — (125 ) Other (1) 1,308 (3,973 ) 2,937 Total unrecognized deferred tax assets, net (144,095 ) (155,982 ) (128,448 ) (1) Other deferred tax assets as of December 31, 2022 relate mainly to US R&D expenses capitalized under Internal Revenue Code section 174 and differences between the carrying value of our fixed assets in Raleigh and their tax basis.
Summary of Key Performance Indicators by Reportable Segments	Details of key performance indicators by reportable segment For the year ended December 31, For the year ended December 31, For the year ended December 31, ($ in thousands) Plants Therapeutics Total Plants Therapeutics Total Plants Therapeutics Total External revenues 22,892 51,057 73,949 26,946 30,347 57,293 157 19,171 19,328 External other income — 8,507 8,507 1,528 8,250 9,778 — 6,553 6,553 External revenues and other income 22,892 59,564 82,456 28,475 38,597 67,071 157 25,725 25,881 Cost of revenue (34,324 ) (1,951 ) (36,275 ) (29,517 ) (1,844 ) (31,360 ) — (1,772 ) (1,772 ) Research and development expenses (9,903 ) (77,048 ) (86,951 ) (11,190 ) (117,840 ) (129,030 ) (11,402 ) (97,501 ) (108,903 ) Selling, general and administrative expenses (21,688 ) (22,513 ) (44,201 ) (14,987 ) (22,882 ) (37,869 ) (10,354 ) (17,494 ) (27,849 ) Other operating income and expenses (103 ) (363 ) (466 ) 23 488 511 414 1,377 1,791 Total operating expenses (66,018 ) (101,875 ) (167,893 ) (55,671 ) (142,077 ) (197,748 ) (21,343 ) (115,390 ) (136,733 ) Operating income (loss) before tax (43,126 ) (42,311 ) (85,437 ) (27,196 ) (103,481 ) (130,677 ) (21,186 ) (89,666 ) (110,852 ) Net financial gain (loss) (776 ) (11,270 ) (12,046 ) (1,162 ) 6,731 5,570 5,840 (8,935 ) (3,095 ) Income Tax (87 ) (87 ) Net income (loss) from discontinued operations (43,902 ) (43,902 ) (28,358 ) (28,358 ) (15,345 ) (15,345 ) Net income (loss) (43,902 ) (53,581 ) (97,483 ) (28,358 ) (96,749 ) (125,107 ) (15,345 ) (98,689 ) (114,034 ) Non-controlling interests 16,409 — 16,409 10,910 — 10,910 7,894 — 7,894 Net income (loss) attributable to shareholders of Cellectis (27,493 ) (53,581 ) (81,074 ) (17,448 ) (96,749 ) (114,197 ) (7,451 ) (98,689 ) (106,139 ) R&D non-cash stock-based expense attributable to shareholder of Cellectis 801 6,790 7,591 909 9,381 10,290 465 4,098 4,563 SG&A non-cash stock-based expense attributable to shareholder of Cellectis 3,536 3,238 6,774 95 2,113 2,207 1,562 1,945 3,508 Adjustment of share-based compensation attributable to shareholders of Cellectis 4,337 10,028 14,365 1,004 11,493 12,497 2,027 6,043 8,071 Adjusted net income (loss) attributable to shareholders of Cellectis (23,156 ) (43,553 ) (66,709 ) (16,444 ) (85,256 ) (101,700 ) (5,424 ) (92,645 ) (98,068 ) Depreciation and amortization tangible and intangible assets (1,869 ) (7,950 ) (9,819 ) (1,208 ) (6,371 ) (7,579 ) (1,086 ) (10,577 ) (11,663 ) Additions to tangible and intangible assets 1,786 48,813 50,599 1,187 15,451 16,638 873 1,980 2,853

Discontinued operations (Tables

Discontinued operations (Tables)	12 Months Ended
	Dec. 31, 2022
Schedule Of Income Statement Of Discontinued Operations [Line Items]
Schedule Of Income Statement Of Discontinued Operations	The results of Calyxt are as follows : For the year ended December 31, 2020 * 2021 * 2022 Revenues and other income 22,892 28,475 157 Operating expenses (66,018 ) (55,671 ) (21,342 ) Operating income (loss) (43,126 ) (27,196 ) (21,186 ) Net Financial gain (loss) (776 ) (1,162 ) 5,840 Net income (loss) from discontinued operations (43,902 ) (28,358 ) (15,345 ) * These amounts reflect adjustments made in connection with the presentation of the discontinued operation The earning per share attributable to Calyxt is as follows : For the year ended December 31, 2020 * 2021 * 2022 Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share) from discontinued operations (0.65 ) (0.39 ) (0.16 ) Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share) from discontinued operations (0.65 ) (0.39 ) (0.16 ) * These amounts reflect adjustments made in connection with the presentation of the discontinued operation
Calyxt [Member]
Schedule Of Income Statement Of Discontinued Operations [Line Items]
Disclosure Of Detailed Information About Assets And Liabilities Held For Sale Discontinued Operations Explanatory	The major classes of assets and liabilities of Calyxt classified as held for sale as at December 31, 2022 are as follows: For the year ended 2022 Intangible assets 697 Property, plant, and equipment 4,110 Right-of-use assets 13,263 Other non-current assets — Other current assets 272 Cash and cash equivalents 3,427 Total assets held for sale 21,768 Non-current lease debts 13,387 Other non-current liabilities — Current lease debts 463 Trade payables 747 Other current liabilities 267 Total liabilities related to assets held for sale 14,864 Net assets held for sale 6,903
Schedule Of Cash Flow Statement Of Discontinued Operations	The net cash flows incurred by Calyxt are as follows: For the year ended December 31, 2020 * 2021 * 2022 Net cash flows provided by (used in) operating activities of discontinued operations (40,920 ) (16,746 ) (18,601 ) Net cash flows provided by (used in) investing activities of discontinued operations (12,798 ) 10,979 (446 ) Net cash flows provided by (used in) financing activities of discontinued operations 7,575 2,294 8,650 (Decrease) increase in cash and cash equivalents (46,143 ) (3,476 ) (10,396 ) * These amounts reflect adjustments made in connection with the presentation of the discontinued operation

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2022
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Details Information About Intangible Assets	Details of intangible assets Software and Assets under Total $ in thousands 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 ) Net book value as of January 1, 2022 1,212 641 1,854 Additions to intangible assets 8 — 8 Disposal of intangible assets — — — Reclassification 92 — 92 Depreciation expense (492 ) — (492 ) Translation adjustments (10 ) (37 ) (47 ) Assets held for sale (Note 4) (697 ) — (697 ) Net book value as of December 31, 2022 114 604 718 Gross value at end of period 2,357 604 2,961 Accumulated depreciation and impairment at end of period (2,192 ) — (2,192 )

Right-of-use assets (Tables)

Right-of-use assets (Tables)	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
Disclosure Of Detailed Information About Breakdown Of Right Of Use Assets Explanatory	The breakdown of right-of-use assets is as follows: Building Office and Total $ in thousands 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 ) Net book value as of January 1, 2022 55,197 14,226 69,423 Additions to right-of-use assets 396 310 706 Disposals of right-of-use assets (2,988 ) (459 ) (3,447 ) Depreciation expense (4,766 ) (3,280 ) (8,046 ) Translation adjustments (915 ) (183 ) (1,099 ) Assets held for sale (Note 4) (13,257 ) (6 ) (13,263 ) Net book value as of December 31, 2022 33,666 10,609 44,275 Gross value at end of period 49,421 17,742 67,163 Accumulated depreciation at end of period (15,755 ) (7,133 ) (22,889 )

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2022
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 under Total $ in thousands 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 ) Net book value as of January 1, 2022 14,733 58,072 3,056 2,985 78,846 Additions to tangible assets 56 311 364 2,113 2,844 Disposal of tangible assets (3 ) (193 ) (453 ) (1,057 ) (1,706 ) Reclassification (1,359 ) 4,211 28 (2,973 ) (93 ) Depreciation expense (1,944 ) (8,516 ) (711 ) 0 (11,171 ) Translation adjustments (646 ) (220 ) (7 ) (116 ) (989 ) Assets held for sale (Note 4) (1,517 ) (2,593 ) — — (4,110 ) Net book value as of December 31, 2022 9,321 51,072 2,277 952 63,621 Gross value at end of period 17,742 72,847 4,914 952 96,454 Accumulated depreciation and impairment at end of period (8,421 ) (21,775 ) (2,637 ) — (32,832 )

Financial assets and liabilit_2

Financial assets and liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
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 2021 Fair value through Amortized cost $ in thousands Financial assets Non-current financial assets — 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 lease debts — 71,526 71,526 71,526 Non-current financial liabilities — 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 Accounting category 2022 Fair value through profit and loss Amortized cost Book value on the Fair Value $ in thousands Financial assets Non-current financial assets — 8,791 8,791 8,791 Trade receivables — 772 772 772 Subsidies receivables — 14,496 14,496 14,496 Current financial assets — 7,907 7,907 7,907 Cash and cash equivalents 89,789 — 89,789 89,789 Total financial assets 89,789 31,967 121,756 121,756 Financial liabilities — Non-current lease debts — 49,358 49,358 49,358 Non-current financial liabilities — 20,531 20,531 20,531 Current lease debts — 7,872 7,872 7,872 Current financial liabilities — 5,088 5,088 5,088 Trade payables — 21,456 21,456 21,456 Other current liabilities — 13,179 13,179 13,179 Total financial liabilities — 117,484 117,484 117,484

Trade receivables and other c_2

Trade receivables and other current assets (Tables)	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
Disclosure of Trade Receivables	11.1 Trade receivables As of December 31, As of December 31, 2021 2022 $ in thousands Trade receivables 20,390 772 Allowance for expected credit losses (29 ) — Total net value of trade receivables 20,361 772
Disclosure of Subsidies Receivables	11.2 Subsidies receivables As of December 31, As of December 31, 2021 2022 $ in thousands Research tax credit 9,268 14,496 Total subsidies receivables 9,268 14,496
Disclosure of Other Current Assets	11.3 Other current assets As of December 31, As of December 31, 2021 2022 $ in thousands VAT receivables 1,398 1,140 Prepaid expenses and other prepayments 8,171 6,233 Tax and social receivables 46 1,166 Deferred expenses and other current assets 50 538 Total other current assets 9,665 9,078

Current financial assets and _2

Current financial assets and Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [Line Items]
Summary of Current Financial Assets and Cash and Cash Equivalents	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 As of December 31, 2022 Carrying amount Unrealized Gains/(Losses) Estimated fair value $ in thousands Current financial assets 7,907 — 7,907 Cash and cash equivalents 89,789 — 89,789 Current financial assets and cash and cash equivalents 97,697 — 97,697
Summary of main inputs for the valuation
Details of Cash and Cash Equivalents	Details of cash and cash equivalents As of December 31, As of December 31, 2021 2022 $ in thousands Cash and bank accounts 137,725 65,012 Money market funds 13,933 13,578 Fixed bank deposits 33,978 11,200 Total cash and cash equivalents 185,636 89,789
Cytovia Therapeutics, Inc. [Member]
Statement [Line Items]
Summary of sensitivity of the instrument	Sensitivity of the convertible note with regards to Cytovia default probability: Note Default probability 100% 1,857,325 Default probability 95% 7,907,331 Default probability 90% 9,726,000
IPO [Member]
Statement [Line Items]
Summary of sensitivity of the instrument	Sensitivity of the convertible note with regards to IPO probability: Note IPO probability 5% 7,175,623 IPO probability 10% 7,907,331 IPO probability 15% 8,639,039
Convertible Note [Member]
Statement [Line Items]
Summary of main inputs for the valuation	The main inputs for the December , , valuation are as follows: Date December 31, 2022 Scenario Conversion at maturity on June 30, 2023 (90%) Risk free rate Reuters USD 3 months curves Stock volatility 73.6% (common shares) Default probability (1Y) 95% Recovery rate 0% Estimated enterprise value (M$) 110.9

Financial liabilities (Tables)

Financial liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
Detail of financial liabilities	As of December 31, As of December 31, 2021 2022 $ in thousands Lease debts 71,526 49,358 State Guaranteed loan « PGE » 18,770 13,569 Non-current financial liabilities 1,259 6,962 Total non-current financial liabilities and non-current lease debts 91,555 69,889 Lease debts 8,329 7,872 State Guaranteed loan « PGE » 2,246 4,972 Current financial liabilities 108 116 Total current financial liabilities and current lease debts 10,683 12,960 Trade payables 23,762 21,456 Other current liabilities 13,731 13,179 Total Financial liabilities 139,731 117,484
Due dates of the financial liabilities	Balance as of December 31, 2022 Book Value Less than One One to Five More than Five $ in thousands Lease debts 57,230 7,872 26,412 22,946 Financial liabilities 25,619 5,088 19,947 584 Financial liabilities 82,849 12,960 46,359 23,530 Trade payables 21,456 21,456 — — Other current liabilities 13,179 13,179 — — Total financial liabilities 117,484 47,595 46,359 23,530

Other current liabilities (Tabl

Other current liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
Summary of Other Current Liabilities	As of December 31, As of December 31, 2021 2022 $ in thousands VAT Payables 71 3,058 Accruals for personnel related expenses 12,483 9,421 Other 1,177 700 Total other current liabilities 13,731 13,179

Deferred revenues and contrac_2

Deferred revenues and contract liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
Details of Deferred Revenues and Contract Liabilities	As of December 31, 2021 As of December 31, 2022 $ in thousands Deferred revenues and contract lia bilit 301 59 Total Deferred revenue and contract liabilities 301 59

Capital (Tables)

Capital (Tables)	12 Months Ended
	Dec. 31, 2022
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 January 1, 2020 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 stock-based compensation expense — 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 stock-based compensation expense — 12,497 — — Transaction costs — (2,316 ) — — Other movements — (27 ) — — Balance as of December 31, 2021 2,945 934,696 45,484,310 0.05 Exercise of share warrants, employee warrants and stock options 10 — 191,658 — Non-cash stock-based compensation expense — 8,071 — — Transaction costs — (570 ) Other movements — (359,076 ) — Balance as of December 31, 2022 2,955 583,122 45,675,968 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 02/28/2008 BSPCE — — — — — — — 6.16 07/27/2010 BSPCE — — — — — — — 7.97 05/18/2015 Free shares — — — — — — — 28.17 03/24/2015 Stock Options 1,410,332 — 58,428 1,351,904 1,351,904 1,351,904 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 1,411,800 — 94,500 1,317,300 1,317,300 1,317,300 27.55 03/14/2016 BSA 147,025 — 147,025 147,025 147,025 27.37 03/14/2016 Stock Options 1,446,602 — 181,735 1,264,867 1,264,867 1,264,867 22.44 10/28/2016 BSA 145,000 — 145,000 145,000 145,000 18.68 10/28/2016 Stock Options 1,608,134 — 163,432 1,444,702 1,444,702 1,444,702 17.90 10/11/2017 BSA 200,000 — 200,000 200,000 200,000 24.34 10/11/2017 Stock Options 772,000 — 107,000 665,000 665,000 665,000 22.57 10/08/2018 Free shares — — — — — 23.84 10/08/2018 Stock Options 5,000 — 5,000 5,000 5,000 24.80 12/17/2018 Free shares — — — — — 16.00 12/17/2018 Stock Options — — — — 18.37 03/07/2019 Free shares — — — — — 16.00 03/07/2019 Stock Options — — — — 15.69 04/24/2019 Stock Options 1,074,916 — 148,625 926,291 926,291 864,044 18.25 04/24/2019 Free shares — — — — — 18.01 07/16/2019 Free shares — — — — — 14.01 11/06/2019 Stock Options 30,000 — 30,000 30,000 22,500 11.06 11/06/2019 Free shares — — — — — 11.32 10/13/2021 Stock Options 9,000 — 9,000 9,000 2,250 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 1,125 8.81 11/30/2021 Free shares 700 — 700 — — — 7.42 11/30/2021 Stock Options 1,300 — 1,300 — — 8.54 01/06/2022 Free shares — 700 700 — — — 6.74 01/06/2022 Stock Options — 1,300 1,300 — — 7.22 03/03/2022 Free shares — 274,551 31,292 243,259 243,259 2.74 03/03/2022 Stock Options — 709,204 42,662 666,542 666,542 4.41 03/29/2022 Free shares — 1,900 1,900 1,900 4.09 03/29/2022 Stock Options — 3,400 3,400 3,400 3.96 05/24/2022 Free shares — 44,659 4,600 40,059 40,059 3.27 05/24/2022 Stock Options — 42,580 5,000 37,580 37,580 3.48 11/08/2022 Free shares — 30,000 30,000 30,000 2.37 11/08/2022 Stock Options — 70,000 70,000 70,000 2.34 12/19/2022 Free shares — 2,960 2,960 2,960 1.91 12/19/2022 Stock Options — 2,065 2,065 2,065 2.09 Total 10,978,720 1,183,319 191,658 1,377,779 10,592,602 10,592,602 8,296,744 11/18/2019 Stock Options — — — — 12.33 11/18/2019 Free shares — — — — — 12.16 03/04/2020 Free shares 6,500 — 6,500 — — — 14.54 04/14/2020 Free shares 20,000 — 20,000 — — — 9.14 04/14/2020 Stock Options 160,000 — 160,000 — — — 8.27 06/19/2020 Free shares 10,000 — 10,000 — — — 14.76 06/19/2020 Stock Options 17,000 — 17,000 — — 15.84 07/20/2020 Free shares 10,000 — 10,000 — — — 15.76 07/20/2020 Stock Options 17,000 — 17,000 17,000 9,562 15.12 08/05/2020 Free shares 34,000 — 32,000 2,000 — — — 14.00 08/05/2020 Stock Options 187,750 — 53,750 134,000 134,000 77,561 14.62 09/11/2020 Free shares 15,000 — 15,000 — — — 14.58 09/11/2020 Free shares — — — — — 14.98 09/11/2020 Stock Options 45,000 — 45,000 45,000 25,312 14.36 10/14/2020 Free shares 335,330 — 94,758 52,154 188,418 188,418 — 22.45 11/05/2020 Stock Options 28,000 — 7,500 20,500 20,500 10,250 14.62 11/05/2020 Free shares 16,600 — 11,600 5,000 — — — 14.76 12/16/2020 Free shares 7,300 — 1,800 5,500 — — — 23.75 03/04/2021 Stock Options 840,645 — 138,797 701,848 701,848 309,799 19.44 03/05/2021 Free shares 16,500 — 16,500 16,500 — 14.44 03/05/2021 Free shares 281,521 — 50,954 230,567 230,567 — 12.69 04/13/2021 Stock Options 27,465 — 27,465 27,465 11,729 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 1,312 14.36 05/28/2021 Free shares 148,225 — 6,900 141,325 141,325 — 12.38 05/28/2021 Stock Options 35,000 — 10,000 25,000 25,000 9,375 12.69 09/30/2021 Free shares 12,425 — 6,900 5,525 5,525 — 11.22 09/30/2021 Stock Options 24,850 — 10,050 14,800 14,800 6,927 11.51 10/13/2021 Free shares 4,500 — 4,500 4,500 — 8.29
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 interest (“NCI”): CALYXT 2021* 2022 $ in thousands Income (loss) from discontinued operations (28,358 ) (15,345 ) Net income (loss) attributable to NCI (10,910 ) (7,894 ) Other comprehensive income from discontinued operations 6,220 5,831 Total comprehensive income attributable to NCI (12,216 ) (8,250 ) Current assets 15,180 Non-current assets 19,656 Assets held for sale 21,768 Current liabilities 4,933 Non-current liabilities 14,495 Liabilities related to asset held for sale 14,864 Net assets 15,408 6,903 Net assets attributable to NCI 5,886 3,517 * These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4).

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [Line Items]
Summary of Number of Shares Outstanding and Weighted Average Grant Date Fair Value	Information on free shares activity follows: Number of Weighted- 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 € Granted 354,770 2.79 € Vested (191,658 ) 17.96 € Cancelled (176,700 ) 13.99 € Unvested balance at December 31, 2022 909,113 11.18 €
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, 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 Granted Exercised Forfeited or Expired Balance as of December 31, 2022 896,225 27.18 € 896,225 27.18 € 3.3y
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) 6.00 6.00 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 Weighted- Options Weighted- Remaining 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 Granted — 828,549 4.18 € Exercised — — — Forfeited or Expired — (1,201,079 ) 18.85 € Balance as of December 31, 2022 7,400,519 24.58 € 8,787,264 22.31 € 4.6y
Summary of assumptions Vesting Details	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: 2021 2022 Weighted-Average fair values of stock options granted 5.76€ 1.31€ Assumptions: Risk-free interest rate 0.00% 0.00% - 2.49% Share entitlement per options 1 1 Exercise price 8.54€ - 19.44€ 2.09€ - 7.22€ Grant date share fair value 7.42€ - 16.54€ 1.91€ - 6.74€ Expected volatility 58.4% - 60.1% 58.7% - 62.5% Expected term (in years) 6.15 6.03 - 6.15 Vesting conditions Service Service Vesting period 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, 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 (676,355 ) $ 10.75 Balance as of December 31, 2021 2,789,110 $ 10.23 4,658,405 $ 9.47 5.6y Granted 1,609,000 $ 1.12 Exercised Forfeited or Expired (425,952 ) $ 7.02 Balance as of December 31, 2022 3,396,624 $ 9.94 5,841,453 $ 7.35 5.0y
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: 2021 2022 Weighted-Average fair values of stock options granted $3.93 $0.86 Assumptions: Risk-free interest rate 0.6% - 1.1% 1.9% - 3.5% Share entitlement per options 1 1 Expected volatility 80.1% - 82.0% 89.7% - 92.8% Expected term (in years) 5.5 - 6.5 5.50 - 6.89 Vesting conditions Service Service Vesting period Graded Graded
Restricted Stock Unit [Member] | Calyxt Inc. [member]
Statement [Line Items]
Summary of Information on Stock Option Activity	Information on restricted stock unit activity follows: Number of Weighted-Average 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 Granted 1,077,600 $ 1.26 Vested (303,728 ) $ 6.39 Cancelled (115,969 ) $ 4.14 Unvested balance at December 31, 2022 1,229,206 $ 1.99
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 Performance Stock Units Outstanding Unvested balance at December 31, 2020 311,667 Granted 600,000 Vested — Cancelled (166,667 ) Unvested balance at December 31, 2021 745,000 Granted 530,000 Vested — Cancelled (145,000 ) Unvested balance at December 31, 2022 1,130,000
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 Information on performance stock unit activity 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, 2022
Text block1 [abstract]
Earnings per share	Detail of earnings per share For the year ended December 31, 2020 2021 2022 Net income (loss) attributable to shareholders of Cellectis ($ in thousands) (81,074 ) (114,197 ) (106,139 ) Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share 42,503,447 44,820,279 45,547,359 Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share) (1.91 ) (2.55 ) (2.33 ) Basic earnings from discontinued operations per share ($ /share) (1) (0.65 ) (0.39 ) (0.16 ) Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share) (1.91 ) (2.55 ) (2.33 ) Diluted earnings from discontinued operations per share ( $ /share) (1) (0.65 ) (0.39 ) (0.16 ) (1) These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
Details of Provisions	Details of provisions 01/01/2021 as adjusted Additions Amounts used Reversals OCI 12/31/2021 $ in thousands Pension 4,010 628 — — (565 ) 4,073 Loss on contract — — — — — — 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 provisions 4,010 628 — — (565 ) 4,073 Current provisions 1,131 433 (290 ) (324 ) (79 ) 871 01/01/2022 Additions Amounts used Reversals OCI 12/31/2022 $ in thousands Pension 4,073 555 — — (2,238 ) 2,390 Employee litigation and severance 508 — (169 ) (73 ) (33 ) 234 Commercial litigation 363 — — (97 ) (22 ) 243 Total 4,944 555 (169 ) (171 ) (2,293 ) 2,867 Non-current provisions 4,073 555 — — (2,238 ) 2,390 Current provisions 871 — (169 ) (171 ) (55 ) 477
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: 2020 2021 2022 % social security contributions 45.00% 45.00% 45.00% Salary increases 3.50% 3.50% 2.50% Discount rate 0.68% 1.13% 3.72% Terms of retirement voluntary retirement 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 for net defined benefit liability and its components. $ in thousands As of January 1, 2020 (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 ) Current service cost (512 ) Interest cost (43 ) Benefit paid Actuarial gains and losses 2,227 Reclassification/CTA 11 As of December 31, 2022 (2,390 )

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2022
Text block1 [abstract]
Details of commitments	Details of commitments As of December 31, 2022 Total Less than 1 year 1 - 3 years 3 - 5 years More than 5 $ in thousands License and collaboration agreements 15,330 1,450 2,900 2,900 8,080 Clinical & Research and Development agreements 344 344 — — — IT licensing agreements 618 485 133 — — Total commitments 16,291 2,278 3,033 2,900 8,080

The Company - Additional Inform

The Company - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of subsidiaries [line items]
Ownership interest in subsidiary	49.10%	61.80%
Calyxt Inc [Member]
Disclosure of subsidiaries [line items]
Ownership interest in subsidiary	49.10%	61.80%
Calyxt Inc [Member] | Cellectis S.A. [Member]
Disclosure of subsidiaries [line items]
Ownership interest in subsidiary	49.10%

Accounting Principles - Additio

Accounting Principles - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended
	Nov. 23, 2022	Jun. 01, 2022	May 17, 2022	Dec. 31, 2022	Dec. 31, 2021
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary				49.10%	61.80%
Cash and cash equivalents				$ 89,789	$ 185,636
Percentage Of Shareholding Diluted Of Merged Entity	2.40%
Cellectis, Inc. [member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary				100%	100%
Calyxt Inc [member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary				49.10%	61.80%
Non-controlling shareholders interest				50.90%
Cash and cash equivalents				$ 93,216
Minimum closing bid price			$ 1
Number of consecutive business days for determining minimum closing bid share price			30 days
Calyxt Inc [member] | Bottom of Range [member]
Disclosure of changes in accounting estimates [line items]
Stockholders equity note, stock split		2-to-1
Calyxt Inc [member] | Top of Range [member]
Disclosure of changes in accounting estimates [line items]
Stockholders equity note, stock split		10-to-1
Calyxt Inc [member] | Calyxt ATM Program [Member]
Disclosure of changes in accounting estimates [line items]
Non-controlling shareholders interest				51%	38.20%
Cellectis Biologics [Member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary				100%

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, 2022	Dec. 31, 2021	[1]	Dec. 31, 2020	[1]
Disclosure of revenue [line items]
Revenues	$ 19,171	$ 30,347		$ 51,057
Research tax credit	6,546	8,239		8,433
Subsidies and other	7	11		74
Other income	6,553	8,250		8,507
Total revenues and other income	25,725	38,597		59,564
France [member]
Disclosure of revenue [line items]
Revenues	19,171	30,347		51,057
United States [member]
Disclosure of revenue [line items]
Revenues	$ 0	$ 0		$ 0
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Information Concerning the Gr_4

Information Concerning the Group's Consolidated Operations - Revenues by Nature (Detail) - USD ($) $ in Thousands		12 Months Ended
	Mar. 04, 2020	Dec. 31, 2022	Dec. 31, 2021	[1]	Dec. 31, 2020	[1]
Disclosure of revenue [line items]
Recognition of previously deferred upfront payments	$ 19,400	$ 0	$ 0		$ 20,291
Other revenues from collaboration agreements		18,230	29,971		28,532
Collaboration agreements		18,230	29,971		48,823
Licenses		686	250		2,123
Products & services		255	125		111
Total revenues		$ 19,171	$ 30,347		$ 51,057
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Information Concerning the Gr_5

Information Concerning the Group's Consolidated Operations - Additional Information (Detail) $ in Thousands				12 Months Ended
	Apr. 26, 2022 USD ($)	Feb. 12, 2022 USD ($)	Feb. 12, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)		Dec. 31, 2020 USD ($)		Dec. 31, 2022 EUR (€)
Consolidated operations [line items]
Increase (decrease) in net foreign exchange gain				$ 8,800
Decrease (increase) in interest income and expenses					$ 700
Other immaterial variances					200
Credits and net operating loss carryforwards				$ (124,263)	(157,823)		$ (141,954)
Carryforwards limit that can be offset against future taxable profit, additional percentage of profit exceeding the limit				50%					50%
Revenue from performance obligation				$ 1,500
Decrease /increase in financial income					8,400
Net foreign exchange gain				7,541	11,860	[1]	3,091	[1]
Decrease /increase in financial Expenses				11,300	9,600
Increase/ Decrease in foreign exchange losses				11,600
Net foreign exchange loss				1,481	2,119	[1]	13,681	[1]
Increase Decrease In Financial Expenses Lease Debt					(1,500)
Upfront amount		$ 20,000			20,000
Milestone revenue				15,800
Increase in other financial revenue					300
Increase in interest expenses					300
Decrease in lease debt interest expense				400
Change In Fair Value Of Foreign Exchange Loss				(12,100)
Decrease In Foreign Exchange Loss				600
Decrease In Foreign Exchange Gains Losses				4,300
Decrease In Financial Income				4,300
Other revenues from collaboration agreements recognized on licence agreement amendment				1,000
Financial assets, at fair value				121,756	222,288
Trade Receivable [Member]
Consolidated operations [line items]
Decrease through derecognition, financial assets	$ 20,000
Convertible Notes [Member]
Consolidated operations [line items]
Financial assets, at fair value				7,900
Gains (losses) on financial assets at fair value through profit or loss				(12,100)
Management Services Agreement [Member]
Consolidated operations [line items]
Expenses Incurred By Subsidiary				0
Other Income [Member]
Consolidated operations [line items]
Increase (Decrease) In Research Tax Credit				(1,700)
Increase (decrease) in other income					(1,700)
Allogene Therapeutics Inc. [Member]
Consolidated operations [line items]
Revenue from performance obligation			$ 10,000
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				453,000	387,000		325,000
United States [member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				277,800	$ 286,000		$ 160,000
United States [member] | Cellectis Inc [Member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				38,600
United States [member] | Federal Tax Authority [Member] | Cellectis Inc [Member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				8,600
United States [member] | State And Local Tax Authority [Member] | Cellectis Inc [Member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				$ 30,000
Client A [member]
Consolidated operations [line items]
Percentage of Revenue				82%	45%		64%
Client B [member]
Consolidated operations [line items]
Percentage of Revenue					35%		25%
Calyxt [Member]
Consolidated operations [line items]
Percentage of voting equity interests acquired				49.10%					49.10%
Calyxt [Member] | United States [member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				$ 239,200
Calyxt [Member] | United States [member] | Federal Tax Authority [Member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				184,000
Calyxt [Member] | United States [member] | State And Local Tax Authority [Member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				55,200
Calyxt [Member] | United States [member] | Indefinite Carry Forward [Member] | Federal Tax Authority [Member]
Consolidated operations [line items]
Credits and net operating loss carryforwards				$ 142,000
Tax Effect Of Tax Losses Expiration Period				2032 and 2037
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
Client C [Member]
Consolidated operations [line items]
Percentage of Revenue					18%
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

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, 2022	Dec. 31, 2021	[1]	Dec. 31, 2020	[1]
Expense by nature [line Items]
Cost of good sold		$ 0	$ 0		$ 0
Royalty expenses		(1,772)	(1,844)		(1,951)
Cost of revenue		(1,772)	(1,844)		(1,951)
Total research and development expenses		(97,501)	(117,840)		(77,048)
Total selling, general and administrative expenses		(17,494)	(22,882)		(22,513)
Research and Development Expenses [member]
Expense by nature [line Items]
Wages and salaries		(38,523)	(38,961)		(26,154)
Social charges on free shares and stock option grants		10	(868)		(56)
Non-cash stock based compensation expense		(4,098)	(9,381)		(6,790)
Personnel expenses		(42,610)	(49,210)		(33,001)
Purchases and external expenses		(37,736)	(55,627)		(36,339)
Other	[2]	(17,154)	(13,003)		(7,707)
Total research and development expenses		(97,501)	(117,840)		(77,047)
Selling, General and Administrative Expenses [member]
Expense by nature [line Items]
Wages and salaries		(5,686)	(7,281)		(7,846)
Social charges on free shares and stock option grants		(43)	(347)		(23)
Non-cash stock based compensation expense		(1,945)	(2,113)		(3,238)
Personnel expenses		(7,674)	(9,740)		(11,106)
Purchases and external expenses		(6,712)	(10,433)		(9,748)
Other		(3,108)	(2,709)		(1,659)
Total selling, general and administrative expenses		(17,494)	(22,882)		(22,513)
Personnel Expenses [member]
Expense by nature [line Items]
Wages and salaries		(44,209)	(46,242)		(34,000)
Social charges on free shares and stock option grants		(33)	(1,215)		(79)
Non-cash stock based compensation expense		(6,043)	(11,493)		(10,028)
Personnel expenses		$ (50,285)	$ (58,950)		$ (44,107)
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)[2]Other research and development expenses amounting to $17.2 million for the year ended December 31, 2022 relate mainly to tangible assets depreciation for $9.8 million and to right-of-use assets depreciation for $6.7 million.

Information Concerning the Gr_7

Information Concerning the Group's Consolidated Operations - Details of Operating Expenses by Nature (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Expenses by nature [abstract]
Other research and development expense	$ 17.2
Depreciation expense of tangible assets	9.8
Depreciation, right-of-use assets	$ 6.7

Information Concerning the Gr_8

Information Concerning the Group's Consolidated Operations - Details of Financial Income and Expenses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	[1]	Dec. 31, 2020	[1]
Finance income expense [abstract]
Interest income	$ 1,120	$ 719		$ 1,392
Foreign exchange gain	7,541	11,860		3,091
Other financial revenues	219	638		364
Total financial revenues	8,880	13,218		4,846
Interest expenses	(371)	(368)		(73)
Interest expenses for leases	(3,416)	(3,803)		(2,334)
Foreign exchange loss	(1,481)	(2,119)		(13,681)
Other financial expenses	(12,546)	(197)		(29)
Total financial expenses	(17,815)	(6,486)		(16,117)
Net Financial gain (loss)	$ (8,935)	$ 6,731		$ (11,270)
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Information Concerning the Gr_9

Information Concerning the Group's Consolidated Operations - Disclosure of Income Tax (Expense or Income) (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	[1]	Dec. 31, 2020	[1]
Major components of tax expense (income) [abstract]
Income (loss) before taxes from continuing operations		$ (98,601)	$ (96,749)		$ (53,582)
Theoretical group tax rate	[2]	25.16%	24.38%		24.85%
Theoretical tax benefit (expense)		$ 24,804	$ 23,584		$ 13,315
Permanent differences		(162)	(1,228)		(320)
Research tax credit		4,852	4,284		3,104
Share-based compensation & other IFRS adjustments		(987)	(3,596)		(2,513)
Non recognition of deferred tax assets related to tax losses and temporary differences		(28,557)	(22,997)		(12,965)
Other differences	[3]	(38)	(47)	[2]	(621)	[2]
Effective tax expense		$ (87)	$ 0		$ 0
Effective tax rate		0.09%	0%		0%
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)[2]The Group’s theoretical tax rate corresponds to the average of the income tax rates of each country in which the Group operates, i.e. for the year ended December 31, 2022 25% for France and 21% for the United States, weighted by the pre-tax income from each country.[3]Primarly relates to intercompany transactions between discontinued and continuing operations .

Information Concerning the G_10

Information Concerning the Group's Consolidated Operations - Disclosure of Income Tax (Expense or Income) (Parenthetical) (Detail)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	[2]	Dec. 31, 2020	[2]
Consolidated operations [line items]
Applicable tax rate	[1]	25.16%	24.38%		24.85%
US
Consolidated operations [line items]
Applicable tax rate		21%
FR
Consolidated operations [line items]
Applicable tax rate		25%
[1]The Group’s theoretical tax rate corresponds to the average of the income tax rates of each country in which the Group operates, i.e. for the year ended December 31, 2022 25% for France and 21% for the United States, weighted by the pre-tax income from each country.[2]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Information Concerning the G_11

Information Concerning the Group's Consolidated Operations - Disclosure of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Changes in deferred tax liability (asset) [abstract]
Credits and net operating loss carryforwards		$ 124,263	$ 157,823	$ 141,954
Pension commitments		597	1,018	1,003
Leases		774	1,113	319
Impairment of assets		1	1	1
Revenue recognition		(125)		(491)
Other	[1]	2,937	(3,973)	1,308
Total unrecognized deferred tax assets, net		$ (128,448)	$ (155,982)	$ (144,095)
[1]Other deferred tax assets as of December 31, 2022 relate mainly to US R&D expenses capitalized under Internal Revenue Code section 174 and differences between the carrying value of our fixed assets in Raleigh and their tax basis.

Information Concerning the G_12

Information Concerning the Group's Consolidated Operations - Summary of Key Performance Indicators by Reportable Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Disclosure of operating segments [line items]
External revenues	$ 19,171	$ 30,347	[1]	$ 51,057	[1]
External revenues and other income	25,725	38,597	[1]	59,564	[1]
Cost of revenue	(1,772)	(1,844)	[1]	(1,951)	[1]
Research and development expenses	(97,501)	(117,840)	[1]	(77,048)	[1]
Selling, general and administrative expenses	(17,494)	(22,882)	[1]	(22,513)	[1]
Total operating expenses	(115,390)	(142,077)	[1]	(101,875)	[1]
Operating income (loss) before tax	(89,666)	(103,481)	[1]	(42,311)	[1]
Net financial gain (loss)	(8,935)	6,731	[1]	(11,270)	[1]
Income Tax	(87)	0	[1]	0	[1]
Net income (loss) from discontinued operations	(15,345)	(28,358)	[1]	(43,902)	[1]
Net income (loss)	(114,034)	(125,107)	[1]	(97,483)	[1]
Non-controlling interests	(7,894)	(10,910)	[1]	(16,409)	[1]
Net income (loss) attributable to shareholders of Cellectis	(106,139)	(114,197)	[1]	(81,074)	[1]
IFRS 5 [Member]
Disclosure of operating segments [line items]
External revenues and other income	25,881	67,071		82,456
Cost of revenue	(1,772)	(31,360)		(36,275)
Research and development expenses	(108,903)	(129,030)		(86,951)
Selling, general and administrative expenses	(27,849)	(37,869)		(44,201)
Other operating income and expenses	1,791	511		(466)
Total operating expenses	(136,733)	(197,748)		(167,893)
Operating income (loss) before tax	(110,852)	(130,677)		(85,437)
Net financial gain (loss)	(3,095)	5,570		(12,046)
Income Tax	(87)
Net income (loss) from discontinued operations	(15,345)	(28,358)		(43,902)
Net income (loss)	(114,034)	(125,107)		(97,483)
Non-controlling interests	(7,894)	(10,910)		(16,409)
Net income (loss) attributable to shareholders of Cellectis	(106,139)	(114,197)		(81,074)
Adjustment of share-based compensation attributable to shareholders of Cellectis	8,071	12,497		14,365
Adjusted net income (loss) attributable to shareholders of Cellectis	(98,068)	(101,700)		(66,709)
Depreciation and amortization	(11,663)	(7,579)		(9,819)
Additions to tangible and intangible assets	2,853	16,638		50,599
Research and Development [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	4,563	10,290		7,591
Selling, General and Administration [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	3,508	2,207		6,774
Plants [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
External revenues and other income	157	28,475		22,892
Cost of revenue	0	(29,517)		(34,324)
Research and development expenses	(11,402)	(11,190)		(9,903)
Selling, general and administrative expenses	(10,354)	(14,987)		(21,688)
Other operating income and expenses	414	23		(103)
Total operating expenses	(21,343)	(55,671)		(66,018)
Operating income (loss) before tax	(21,186)	(27,196)		(43,126)
Net financial gain (loss)	5,840	(1,162)		(776)
Net income (loss) from discontinued operations	(15,345)	(28,358)		(43,902)
Net income (loss)	(15,345)	(28,358)		(43,902)
Non-controlling interests	(7,894)	(10,910)		(16,409)
Net income (loss) attributable to shareholders of Cellectis	(7,451)	(17,448)		(27,493)
Adjustment of share-based compensation attributable to shareholders of Cellectis	2,027	1,004		4,337
Adjusted net income (loss) attributable to shareholders of Cellectis	(5,424)	(16,444)		(23,156)
Depreciation and amortization	(1,086)	(1,208)		(1,869)
Additions to tangible and intangible assets	873	1,187		1,786
Plants [member] | Research and Development [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	465	909		801
Plants [member] | Selling, General and Administration [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	1,562	95		3,536
Therapeutics [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
External revenues and other income	25,725	38,597		59,564
Cost of revenue	(1,772)	(1,844)		(1,951)
Research and development expenses	(97,501)	(117,840)		(77,048)
Selling, general and administrative expenses	(17,494)	(22,882)		(22,513)
Other operating income and expenses	1,377	488		(363)
Total operating expenses	(115,390)	(142,077)		(101,875)
Operating income (loss) before tax	(89,666)	(103,481)		(42,311)
Net financial gain (loss)	(8,935)	6,731		(11,270)
Income Tax	(87)
Net income (loss) from discontinued operations
Net income (loss)	(98,689)	(96,749)		(53,581)
Non-controlling interests	0	0		0
Net income (loss) attributable to shareholders of Cellectis	(98,689)	(96,749)		(53,581)
Adjustment of share-based compensation attributable to shareholders of Cellectis	6,043	11,493		10,028
Adjusted net income (loss) attributable to shareholders of Cellectis	(92,645)	(85,256)		(43,553)
Depreciation and amortization	(10,577)	(6,371)		(7,950)
Additions to tangible and intangible assets	1,980	15,451		48,813
Therapeutics [member] | Research and Development [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	4,098	9,381		6,790
Therapeutics [member] | Selling, General and Administration [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
Adjustment of share-based compensation attributable to shareholders of Cellectis	1,945	2,113		3,238
Operating Segments [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
External revenues	19,328	57,293		73,949
Operating Segments [member] | Plants [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
External revenues	157	26,946		22,892
Operating Segments [member] | Therapeutics [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
External revenues	19,171	30,347		51,057
Inter-segment Revenues [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
External other income	6,553	9,778		8,507
Inter-segment Revenues [member] | Plants [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
External other income	0	1,528		0
Inter-segment Revenues [member] | Therapeutics [member] | IFRS 5 [Member]
Disclosure of operating segments [line items]
External other income	$ 6,553	$ 8,250		$ 8,507
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Discontinued Operations - Sched

Discontinued Operations - Schedule Of Income Statement Of Discontinued Operations (Detail) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Schedule Of Income Statement Of Discontinued Operations [Line Items]
Revenues and other income		$ 25,725	$ 38,597	[1]	$ 59,564	[1]
Operating expense		115,390	142,077	[1]	101,875	[1]
Operating income (loss)		(89,666)	(103,481)	[1]	(42,311)	[1]
Net financial gain (loss)		(8,935)	6,731	[1]	(11,270)	[1]
Net income (loss) from discontinued operations		$ (15,345)	$ (28,358)	[1]	$ (43,902)	[1]
Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share) from discontinued operations	[1]	$ (0.16)	$ (0.39)		$ (0.65)
Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share) from discontinued operations	[1]	$ (0.16)	$ (0.39)		$ (0.65)
Calyxt [Member]
Schedule Of Income Statement Of Discontinued Operations [Line Items]
Revenues and other income		$ 157	$ 28,475	[2]	$ 22,892	[2]
Operating expense		(21,342)	(55,671)	[2]	(66,018)	[2]
Operating income (loss)		(21,186)	(27,196)	[2]	(43,126)	[2]
Net financial gain (loss)		5,840	(1,162)	[2]	(776)	[2]
Net income (loss) from discontinued operations		$ (15,345)	$ (28,358)	[2]	$ (43,902)	[2]
Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share) from discontinued operations		$ (0.16)	$ (0.39)	[2]	$ (0.65)	[2]
Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share) from discontinued operations		$ (0.16)	$ (0.39)	[2]	$ (0.65)	[2]
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)[2]These amounts reflect adjustments made in connection with the presentation of the discontinued operation

Discontinued Operations - Sche

Discontinued Operations - Schedule Of Cash Flow Statement Of Discontinued Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Schedule Of Cash Flow Statement Of Discontinued Operations [Line Items]
Net cash flows provided by (used in) operating activities of discontinued operations	$ (18,601)	$ (16,746)	[1]	$ (40,920)	[1]
Net cash flows provided by (used in) investing activities of discontinued operations	(446)	10,979	[1]	(12,798)	[1]
Net cash flows provided by (used in) financing activities of discontinued operations	8,650	2,294	[1]	7,575	[1]
Calyxt [Member]
Schedule Of Cash Flow Statement Of Discontinued Operations [Line Items]
Net cash flows provided by (used in) operating activities of discontinued operations	(18,601)	(16,746)	[2]	(40,920)	[2]
Net cash flows provided by (used in) investing activities of discontinued operations	(446)	10,979	[2]	(12,798)	[2]
Net cash flows provided by (used in) financing activities of discontinued operations	8,650	2,294	[2]	7,575	[2]
(Decrease) increase in cash and cash equivalents	$ (10,396)	$ (3,476)	[2]	$ (46,143)	[2]
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)[2]These amounts reflect adjustments made in connection with the presentation of the discontinued operation

Discontinued Operations - Summa

Discontinued Operations - Summary of Assets and Liabilities Held For Sale (Detail) - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020	Dec. 31, 2019
Schedule Of Income Statement Of Discontinued Operations [Line Items]
Intangible assets		$ 718	$ 1,854		$ 1,584	$ 1,108
Property, plant, and equipment		63,621	78,846		$ 71,673	$ 23,712
Right-of-use assets		44,275	69,423
Other current assets		9,078	9,665
Cash and cash equivalents		89,789	185,636
Total assets held for sale	[1]	21,768	0
Non-current lease debts		49,358	71,526
Other non-current liabilities		0	626
Current lease debts		7,872	8,329
Trade payables		21,456	23,762
Other current liabilities		13,179	13,731
Total liabilities related to asset held for sale	[1]	14,864	0
Calyxt Inc. [member]
Schedule Of Income Statement Of Discontinued Operations [Line Items]
Intangible assets		697
Property, plant, and equipment		4,110
Right-of-use assets		13,263
Other non-current assets		0
Other current assets		272
Cash and cash equivalents		3,427
Total assets held for sale		21,768
Non-current lease debts		13,387
Other non-current liabilities		0
Current lease debts		463
Trade payables		747
Other current liabilities		267
Total liabilities related to asset held for sale		14,864
Net assets held for sale		$ 6,903	$ 15,408	[2]
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)[2]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4).

Impairment Tests - Additional I

Impairment Tests - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
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) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Impact of enterprise resource planning implementation costs on the income statement	$ 1	$ 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, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 1,854	$ 1,584	$ 1,108
Additions to intangible assets	8	956	517
Disposal of intangible assets	0	(310)	0
Reclassification	92	0	76
Depreciation expense	(492)	(304)	(206)
Translation adjustments	(47)	(72)	89
Assets held for sale	(697)
Ending balance	718	1,854	1,584
Gross value at end of period	2,961	4,078	4,004
Accumulated depreciation and impairment at end of period	(2,192)	(2,225)	(2,419)
Software and Patents [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	1,212	889	431
Additions to intangible assets	8	0	558
Disposal of intangible assets	0	(310)	0
Reclassification	92	956	76
Depreciation expense	(492)	(304)	(206)
Translation adjustments	(10)	(19)	30
Assets held for sale	(697)
Ending balance	114	1,212	889
Gross value at end of period	2,357	3,437	3,309
Accumulated depreciation and impairment at end of period	(2,192)	(2,225)	(2,419)
Assets Under Construction [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	641	695	677
Additions to intangible assets	0	956	(41)
Disposal of intangible assets	0	0	0
Reclassification	0	(956)	0
Depreciation expense	0	0	0
Translation adjustments	(37)	(54)	59
Assets held for sale	0
Ending balance	604	641	695
Gross value at end of period	604	641	695
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, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	$ 44,275	$ 69,423
Calyxt [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	13,263
Right of use assets adjusted to net deferred losses	1,800
FRANCE
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	15,000	18,000	$ 22,000
UNITED STATES
Disclosure of quantitative information about right-of-use assets [line items]
Right-of-use assets	$ 29,000	$ 51,000	$ 52,000

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, 2022	Dec. 31, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 69,423
Depreciation expense	(6,700)
Ending balance	44,275	$ 69,423
Right-of-use assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	69,423	73,845
Additions to tangible assets	706	6,197
Disposals of right-of-use assets	(3,447)
Depreciation expense	(8,046)	(9,021)
Translation adjustments	(1,099)	(1,598)
Assets held for sale	(13,263)
Ending balance	44,275	69,423
Ending balance		69,423
Gross value at end of period	67,163	89,478
Accumulated depreciation at end of period	(22,889)	(20,056)
Right-of-use assets [member] | Building lease [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	55,197	62,424
Additions to tangible assets	396	(139)
Disposals of right-of-use assets	(2,988)
Depreciation expense	(4,766)	(5,721)
Translation adjustments	(915)	(1,367)
Assets held for sale	(13,257)
Ending balance	33,666	55,197
Ending balance		55,197
Gross value at end of period	49,421	69,782
Accumulated depreciation at end of period	(15,755)	(14,586)
Right-of-use assets [member] | Office and laboratory equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	14,226	11,421
Additions to tangible assets	310	6,336
Disposals of right-of-use assets	(459)
Depreciation expense	(3,280)	(3,300)
Translation adjustments	(183)	(231)
Assets held for sale	(6)
Ending balance	10,609	14,226
Ending balance		14,226
Gross value at end of period	17,742	19,696
Accumulated depreciation at end of period	$ (7,133)	$ (5,470)

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property Plant and Equipment Estimated Useful Lives (Detail)	12 Months Ended
	Dec. 31, 2022
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, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 78,846	$ 71,673	$ 23,712
Additions to tangible assets	2,844	15,682	50,082
Disposal of tangible assets	(1,706)	(2)	(118)
Reclassification	(93)	63	(76)
Depreciation expense	(11,171)	(7,275)	(3,141)
Translation adjustments	(989)	(1,296)	1,215
Assets held for sale	(4,110)
Ending balance	63,621	78,846	71,673
Gross value at end of period	96,454	105,965	93,043
Accumulated depreciation and impairment at end of period	(32,832)	(27,119)	(21,370)
Land and Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	14,733	16,765	3,330
Additions to tangible assets	56	2,956	5,248
Disposal of tangible assets	(3)	0	4
Reclassification	(1,359)	(1,694)	8,258
Depreciation expense	(1,944)	(2,442)	(817)
Translation adjustments	(646)	(852)	742
Assets held for sale	(1,517)
Ending balance	9,321	14,733	16,765
Gross value at end of period	17,742	22,426	22,518
Accumulated depreciation and impairment at end of period	(8,421)	(7,693)	(5,752)
Technical Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	58,072	4,436	3,160
Additions to tangible assets	311	5,352	2,034
Disposal of tangible assets	(193)	0	(122)
Reclassification	4,211	52,577	692
Depreciation expense	(8,516)	(4,065)	(1,464)
Translation adjustments	(220)	(228)	136
Assets held for sale	(2,593)
Ending balance	51,072	58,072	4,436
Gross value at end of period	72,847	75,511	17,381
Accumulated depreciation and impairment at end of period	(21,775)	(17,440)	(12,946)
Fixtures, Fittings and Other Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,056	3,171	2,435
Additions to tangible assets	364	1,339	854
Disposal of tangible assets	(453)	0	0
Reclassification	28	(612)	670
Depreciation expense	(711)	(767)	(861)
Translation adjustments	(7)	(75)	73
Assets held for sale	0
Ending balance	2,277	3,056	3,171
Gross value at end of period	4,914	5,043	5,843
Accumulated depreciation and impairment at end of period	(2,637)	(1,987)	(2,672)
Assets Under Construction [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,985	47,301	14,787
Additions to tangible assets	2,113	6,035	41,946
Disposal of tangible assets	(1,057)	(2)	0
Reclassification	(2,973)	(50,208)	(9,696)
Depreciation expense	0	0	0
Translation adjustments	(116)	(141)	264
Assets held for sale	0
Ending balance	952	2,985	47,301
Gross value at end of period	952	2,985	47,301
Accumulated depreciation and impairment at end of period	$ 0	$ 0	$ 0

Property, Plant and Equipment_3

Property, Plant and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	$ 63,621	$ 78,846	$ 71,673	$ 23,712
United States [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	50,000	62,000	56,000
FRANCE
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	14,000	17,000	16,000
Technical Equipments [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	51,072	$ 58,072	$ 4,436	$ 3,160
Calyxt Inc. [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	4,110
Calyxt Inc. [member] | Technical Equipments [Member] | Assets Put In Service [member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets put in service	1,700
Calyxt Inc. [member] | Buildings [member] | Assets Put In Service [member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets put in service	1,300
Cellectis [member] | Assets Under Construction [Member] | Paris [member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets under construction	$ 1,300

Financial Assets and Liabilit_3

Financial Assets and Liabilities - Summary of Financial Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	$ 89,789	$ 185,636
Accounting category amortized cost	31,967	36,652
Book value on the statement of financial position	121,756	222,288
Fair value	121,756	222,288
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	117,484	139,731
Book value on the statement of financial position	117,484	139,731
Fair value	117,484	139,731
Non-Current Financial Assets [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	8,791	6,524
Book value on the statement of financial position	8,791	6,524
Fair value	8,791	6,524
Trade Receivables [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	772	20,361
Book value on the statement of financial position	772	20,361
Fair value	772	20,361
Subsidies Receivables [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	14,496	9,268
Book value on the statement of financial position	14,496	9,268
Fair value	14,496	9,268
Current Financial Assets [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	7,907	499
Book value on the statement of financial position	7,907	499
Fair value	7,907	499
Cash and Cash Equivalents [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	89,789	185,636
Accounting category amortized cost	0	0
Book value on the statement of financial position	89,789	185,636
Fair value	89,789	185,636
Non current lease debts [Member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	49,358	71,526
Book value on the statement of financial position	49,358	71,526
Fair value	49,358	71,526
Other non current financial liabilities [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	20,531	20,030
Book value on the statement of financial position	20,531	20,030
Fair value	20,531	20,030
Current lease debts [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	7,872	8,329
Book value on the statement of financial position	7,872	8,329
Fair value	7,872	8,329
Current Financial Liabilities [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	5,088	2,354
Book value on the statement of financial position	5,088	2,354
Fair value	5,088	2,354
Trade Payables [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	21,456	23,762
Book value on the statement of financial position	21,456	23,762
Fair value	21,456	23,762
Other Current Liabilities [member]
Disclosure of financial assets and liabilities [line items]
Accounting category fair value through profit and loss	0	0
Accounting category amortized cost	13,179	13,731
Book value on the statement of financial position	13,179	13,731
Fair value	$ 13,179	$ 13,731

Financial Assets and Liabilit_4

Financial Assets and Liabilities - Additional Information (Detail) $ in Thousands, € in Millions		12 Months Ended
	Dec. 28, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Feb. 28, 2022 USD ($)	Dec. 31, 2020 USD ($)
Disclosure of financial assets and liabilities [line items]
Lease liabilities discontinued operation		$ 57,200
Cash and cash equivalents		89,789	$ 185,636
Loan received from bank		13,569	18,770
Research tax credit receivable		5,800
IFRS 5 [Member]
Disclosure of financial assets and liabilities [line items]
Cash and cash equivalents		89,800
Cellectis Excluding Calyxt [Member]
Disclosure of financial assets and liabilities [line items]
Cash and cash equivalents		89,800
Calyxt Inc [member]
Disclosure of financial assets and liabilities [line items]
Cash and cash equivalents		93,216
Credit Facility Agreement [Member] | Line Of Credit Facility [Member]
Disclosure of financial assets and liabilities [line items]
Notional amount | €	€ 40
Credit Facility Agreement [Member] | Line Of Credit Facility [Member] | Line Of Credit Facility Tranche A And Tranche B [Member]
Disclosure of financial assets and liabilities [line items]
Notional amount | €	€ 35
Entering Into Credit Facility Agreement [Member] | Credit Facility Agreement [Member]
Disclosure of financial assets and liabilities [line items]
Line of credit facility tranches available period	36 months
Entering Into Credit Facility Agreement [Member] | Credit Facility Agreement [Member] | Line Of Credit Facility [Member]
Disclosure of financial assets and liabilities [line items]
Notional amount | €	€ 40
Entering Into Credit Facility Agreement [Member] | Credit Facility Agreement [Member] | Line Of Credit Facility Tranche A [Member]
Disclosure of financial assets and liabilities [line items]
Line of credit facility expiration period	6 years
Notional amount | €	€ 20
Entering Into Credit Facility Agreement [Member] | Credit Facility Agreement [Member] | Line Of Credit Facility Tranche A [Member] | Payment In Kind Interest Rate [Member]
Disclosure of financial assets and liabilities [line items]
Payment in kind interest rate per tranche	8%
Entering Into Credit Facility Agreement [Member] | Credit Facility Agreement [Member] | Line Of Credit Facility Tranche B [Member]
Disclosure of financial assets and liabilities [line items]
Line of credit facility expiration period	6 years
Notional amount | €	€ 15
Entering Into Credit Facility Agreement [Member] | Credit Facility Agreement [Member] | Line Of Credit Facility Tranche B [Member] | Payment In Kind Interest Rate [Member]
Disclosure of financial assets and liabilities [line items]
Payment in kind interest rate per tranche	7%
Entering Into Credit Facility Agreement [Member] | Credit Facility Agreement [Member] | Line Of Credit Facility Tranche C [Member]
Disclosure of financial assets and liabilities [line items]
Line of credit facility expiration period	6 years
Notional amount | €	€ 5
Entering Into Credit Facility Agreement [Member] | Credit Facility Agreement [Member] | Line Of Credit Facility Tranche C [Member] | Payment In Kind Interest Rate [Member]
Disclosure of financial assets and liabilities [line items]
Payment in kind interest rate per tranche	6%
FRANCE
Disclosure of financial assets and liabilities [line items]
Non current financial assets		700	1,000		$ 1,000
Research tax credit receivable		6,700	7,900	$ 800
UNITED STATES
Disclosure of financial assets and liabilities [line items]
Non current financial assets		8,100	$ 6,000		$ 6,000
Paycheck Protection Program Loan [Member] | Calyxt Inc [member]
Disclosure of financial assets and liabilities [line items]
Borrowings		1,300
State Guaranteed Loan [Member]
Disclosure of financial assets and liabilities [line items]
Loan received from bank		$ 18,500
US Dollar [member] | Cash Cash and Cash Equivalents and Current Assets [member]
Disclosure of financial assets and liabilities [line items]
Currency denominated percentage		59%	57%

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of inventories [line items]
Inventories	$ 0	$ 0	$ 1,600
Grain And Seeds [Member] | Calyxt Inc [Member]
Disclosure of inventories [line items]
Inventories			1,400
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, 2022	Dec. 31, 2021
Trade and other receivables [abstract]
Trade receivables	$ 772	$ 20,390
Provision for expected credit losses	0	(29)
Total net value of trade receivables	$ 772	$ 20,361

Trade Receivables and Other C_4

Trade Receivables and Other Current Assets - Disclosure of Subsidies Receivables (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Receivables1 [abstract]
Research tax credit	$ 14,496	$ 9,268
Total subsidies receivables	$ 14,496	$ 9,268

Trade Receivables and Other C_5

Trade Receivables and Other Current Assets - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Apr. 26, 2022	Dec. 31, 2022	Feb. 28, 2022	Dec. 31, 2021
Prepaid expenses and other current assets [line items]
Research tax credit receivables		$ 5,800
Trade receivables		772		$ 20,390
Deferred expenses and other current assets		538		50
Tax and social receivables		$ 1,000
Convertible note interest percentage		10%
Cytovia Agreement [Member]
Prepaid expenses and other current assets [line items]
Equity stake receive	$ 20,000
Cytovia Agreement [Member] | Convertible Note [Member]
Prepaid expenses and other current assets [line items]
Convertible note	$ 20,000
Cellectis [member]
Prepaid expenses and other current assets [line items]
Trade receivables		$ 500		20,000
France [member]
Prepaid expenses and other current assets [line items]
Research tax credit receivables		6,700	$ 800	7,900
France [member] | Previously stated [member]
Prepaid expenses and other current assets [line items]
Research tax credit receivables		$ 7,200		$ 1,200

Trade Receivables and Other C_6

Trade Receivables and Other Current Assets - Disclosure of Other Current Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Current Assets [abstract]
VAT receivables	$ 1,140	$ 1,398
Prepaid expenses and other prepayments	6,233	8,171
Tax and social receivables	1,166	46
Deferred expenses and other current assets	538	50
Total other current assets	$ 9,078	$ 9,665

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, 2022	Dec. 31, 2021
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	$ 7,907	$ 499
Cash and cash equivalents	89,789	185,636
Carrying Value [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	7,907	499
Cash and cash equivalents	89,789	185,636
Current financial assets and cash and cash equivalents	97,697	186,135
Estimated Fair Value [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	7,907	499
Cash and cash equivalents	89,789	185,636
Current financial assets and cash and cash equivalents	$ 97,697	$ 186,135

Current Financial Assets and _4

Current Financial Assets and Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Thousands			1 Months Ended	4 Months Ended	12 Months Ended
	Dec. 22, 2022	Jul. 25, 2017	Apr. 30, 2022	Dec. 31, 2021	Dec. 31, 2022
Disclosure of current financial assets and cash and cash equivalents [line items]
Trade receivables current				$ 20,361	$ 772
Proceeds from issue of ordinary shares		$ 64,400
Current financial assets				499	$ 7,907
Probability percentage of conversion at maturity with cash receipts					90%
Cytovia Therapeutics Inc [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Percentage of estimated recovery probability rate					0%
Discounted rate applied to cash flow projections					95%
Entity Fair Market Value					$ 110,900
Convertible Notes [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Financial gain in profit or loss					$ 12,100
IPO [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Probability percentage of conversion at maturity with cash receipts					10%
IPO [Member] | Bottom of range [member] | Cytovia Therapeutics Inc [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Proceeds from issue of ordinary shares					$ 50,000
Percentage of business proceeds will be acquired in cash					25%
Percentage of business proceeds will be acquired in equity					75%
IPO [Member] | Top of range [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Proceeds from issue of ordinary shares					$ 50,000
Percentage of business proceeds will be acquired in cash					50%
Percentage of business proceeds will be acquired in equity					50%
Cellectis [Member] | Cytovia Agreement [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Upfront payment eligible to be received				20,000
Trade receivables current				20,000
Conversion of notes receivable into trade receivables				20,000
Cellectis [Member] | Cytovia Agreement [Member] | Based On Development Regulatory And Sales Milestone [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Additional payment eligible to be received				805,000
Calyxt [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Restricted cash					$ 200
Short term restricted cash					0
Current financial assets				$ 500	$ 7,900
Debt securities [member] | Cellectis [Member] | Cytovia Agreement [Member] | Amendment Agreement One [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Notes receivable received during the period			$ 20,000
Shares receivable on conversion of warrants as a percentage of total shares entitlement on conversion of notes receivable			35%
Debt securities [member] | Cellectis [Member] | Cytovia Agreement [Member] | Amended And Restated Agreement [Member] | Cytovia [Member] | Amendment Agreement One [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Minimum threshold percentage of ownership necessary for conversion of notes receivable into shares	9.90%
Notes receivable rate of interest	10%
Step up interest rate percentage on notes receivable	10%
Debt securities [member] | Cellectis [Member] | Cytovia Agreement [Member] | Due On June 30, 2023 [Member] | Amended And Restated Agreement [Member] | Cytovia [Member] | Amendment Agreement One [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Percentage of notes receivable due to be received	50%
Debt securities [member] | Cellectis [Member] | Cytovia Agreement [Member] | Due On April 30, 2023 [Member] | Amended And Restated Agreement [Member] | Cytovia [Member] | Amendment Agreement One [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Percentage of notes receivable due to be received	50%

Current financial assets and _5

Current financial assets and Cash and cash equivalents - Summary of Main Inputs for the Valuation (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Entity estimated fair value	$ 110.9
Date
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input liabilities description	December 31, 2022
Scenario
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input liabilities description	Conversion at maturity on June 30, 2023 (90%)Conversion upon IPO before April 30, 2023(10%)
Risk free rate
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input liabilities description	Reuters USD 3 months curves
Stock volatility
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input liabilities description	73.6% (common shares)
Default probability
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input, liabilities	0.95
Recovery rate
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input, liabilities	0

Current financial assets and _6

Current financial assets and Cash and cash equivalents - Summary of Sensitivity of the Instrument (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
IPO [Member] | IPO probability 5%
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	$ 7,175,623
IPO [Member] | IPO probability 10%
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	7,907,331
IPO [Member] | IPO probability 15%
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	8,639,039
Cytovia Therapeutics, Inc. [Member] | Default probability 100%
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	1,857,325
Cytovia Therapeutics, Inc. [Member] | Default probability 95%
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	7,907,331
Cytovia Therapeutics, Inc. [Member] | Default probability 90%
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	$ 9,726,000

Current financial assets and _7

Current financial assets and Cash and cash equivalents - Summary of Sensitivity of the Instrument (Parenthetical) (Detail)	Dec. 31, 2022
IPO [Member] | IPO probability 5%
Statement [Line Items]
Percetage of default probability	5%
IPO [Member] | IPO probability 10%
Statement [Line Items]
Percetage of default probability	10%
IPO [Member] | IPO probability 15%
Statement [Line Items]
Percetage of default probability	15%
Cytovia Therapeutics Inc [Member] | Default probability 100%
Statement [Line Items]
Percetage of default probability	100%
Cytovia Therapeutics Inc [Member] | Default probability 95%
Statement [Line Items]
Percetage of default probability	95%
Cytovia Therapeutics Inc [Member] | Default probability 90%
Statement [Line Items]
Percetage of default probability	90%

Current Financial Assets and _8

Current Financial Assets and Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Cash and cash equivalents [abstract]
Cash and bank accounts	$ 65,012	$ 137,725
Money market funds	13,578	13,933
Fixed bank deposits	11,200	33,978
Total cash and cash equivalents	$ 89,789	$ 185,636

Financial Liabilities - Schedul

Financial Liabilities - Schedule of Financial Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Categories of financial liabilities [abstract]
Lease debts	$ 49,358	$ 71,526
State Guaranteed loan « PGE »	13,569	18,770
Non-current financial liabilities	6,962	1,259
Total non-current financial liabilities and non-current lease debts	69,889	91,555
Lease debts	7,872	8,329
State Guaranteed loan « PGE »	4,972	2,246
Current financial liabilities	116	108
Total current financial liabilities and current lease debts	12,960	10,683
Trade payables	21,456	23,762
Other current liabilities	13,179	13,731
Total Financial liabilities	$ 117,484	$ 139,731

Financial Liabilities - Sched_2

Financial Liabilities - Schedule Representing Due Dates of the Financial Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of offsetting of financial liabilities [line items]
Lease debts	$ 57,230
Financial liabilities	25,619
Financial liabilities	82,849
Trade payables	21,456	$ 23,762
Other current liabilities	13,179	13,731
Total Financial liabilities	117,484	$ 139,731
Less than One Year [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	7,872
Financial liabilities	5,088
Financial liabilities	12,960
Trade payables	21,456
Other current liabilities	13,179
Total Financial liabilities	47,595
One to Five Years [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	26,412
Financial liabilities	19,947
Financial liabilities	46,359
Total Financial liabilities	46,359
More than Five Years [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	22,946
Financial liabilities	584
Financial liabilities	23,530
Total Financial liabilities	$ 23,530

Financial liabilities - Additio

Financial liabilities - Additional Information (Detail) $ in Thousands, € in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Jun. 30, 2022 EUR (€)	Dec. 31, 2021 USD ($)
Disclosure of offsetting of financial liabilities [line items]
Secured Borrowings	$ 13,569			$ 18,770
Current liability of loan	4,972			2,246
Non-current financial liabilities	20,531			$ 20,030
Research Tax Credit Financing [Member]
Disclosure of offsetting of financial liabilities [line items]
Non-current financial liabilities	5,800
Cash | €			€ 5.5
New York [Member]
Disclosure of offsetting of financial liabilities [line items]
Borrowings	1,100
State Guaranteed Loan [Member]
Disclosure of offsetting of financial liabilities [line items]
Secured Borrowings	18,500
Current liability of loan	5,000
Non current liability of loan	$ 13,600
State Guaranteed Loan [Member] | Major Borrowing Transactions [Member]
Disclosure of offsetting of financial liabilities [line items]
Secured Borrowings | €		€ 18.5
Guaranteed borrowing amount, percentage	90%
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, 2022	Dec. 31, 2021
Miscellaneous current liabilities [abstract]
VAT Payables	$ 3,058	$ 71
Accruals for personnel related expenses	9,421	12,483
Other	700	1,177
Total other current liabilities	$ 13,179	$ 13,731

Other Current Liabilities - Add

Other Current Liabilities - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other current liabilities [abstract]
Decrease in other current liabilities	$ 0.5	$ 0.5

Deferred Revenues and Contrac_3

Deferred Revenues and Contract Liabilities - Summary of Deferred Revenues and Contract Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accruals and deferred income including contract liabilities [abstract]
Deferred revenues and contract liabilities	$ 59	$ 301
Total Deferred revenue and contract liabilities	$ 59	$ 301

Capital - Schedule of Classes o

Capital - Schedule of Classes of Share Capital (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021	Dec. 31, 2020
Disclosure of classes of share capital [line items]
Beginning balance	$ 236,474		$ 308,846	$ 355,471
Balance at beginning, Number of shares	45,484,310		42,780,186	42,465,669
Capital increase by issuance of common shares			2,415,630
Exercise of share warrants, employee warrants and stock options	191,658		288,494	314,517
Transaction costs			$ (2,316)
Balance at end of year	$ 125,941		$ 236,474	$ 308,846
Balance at end, Number of shares	45,675,968		45,484,310	42,780,186
Nominal value	$ 0.05		$ 0.05	$ 0.05
Premiums Related to Share Capital [member]
Disclosure of classes of share capital [line items]
Beginning balance	$ 934,696		$ 872,134	$ 851,700
Capital increase (ATM)			46,811
Exercise of share warrants, employee warrants and stock options	0		5,597	6,101
Non-cash stock based compensation expense	8,071		12,497	14,365
Transaction costs	(570)		(2,316)
Other movements	(359,076)	[1]	(27)	(32)
Balance at end of year	583,122		934,696	872,134
Share Capital Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Beginning balance	2,945		2,785	2,767
Capital increase (ATM)			143
Exercise of share warrants, employee warrants and stock options	10		17	18
Balance at end of year	$ 2,955		$ 2,945	$ 2,785
[1]During the annual shareholders meeting of June 28, 2022, the shareholders, in accordance with French Law, approved the absorption of $362.9 million of retained earnings into share premium. This transaction has no impact on the total equity, comprehensive income (loss), assets (including cash) nor liabilities

Capital - Additional Informatio

Capital - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands

12 Months Ended

Jun. 28, 2022

Feb. 23, 2022

Feb. 18, 2022

Oct. 20, 2020

May 22, 2018

Jul. 25, 2017

Oct. 28, 2014

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Nov. 03, 2022

Oct. 03, 2022

Sep. 21, 2021

Dec. 31, 2019

Oct. 28, 2011

Capital structure [line items]

Ordinary shares issued

2,000,000

Exercise stock option

$ 64,400

Voting right description

At December 31, 2022, we had 45,675,968 ordinary shares outstanding of which 6,067,096 had a double voting right

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.

Number of shares ordinary outstanding

45,675,968

45,484,310

42,780,186

42,465,669

Number of shares ordinary having double voting right

6,067,096

5,601,472

6,067,389

Par value per share

$ 0.05

$ 0.05

$ 0.05

Shares to underwriters

$ 20,000

Equity value

$ 117,968

$ 221,293

Transaction costs

$ 2,316

BSA [member]

Capital structure [line items]

Ordinary shares issued

1,470,836

12,195,113

Number of employee warrants exercisable

19,702

Share premium [member]

Capital structure [line items]

Transaction costs

$ 570

$ 2,316

Increase (decrease) through transfer between retained earnings into share premium

$ 362,900

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

3,880,000

3,750,000

4,057,500

8,050,000

15,661,000

Exercise stock option

$ 57,000

Underwriting discounts and commissions

3,200

Equity interests

6.60%

4.60%

2.70%

Compensation expense

$ 4,100

$ 1,600

$ 6,700

Par value per share

$ 15

$ 8

Non-controlling shareholders interest

50.90%

Offering expense

$ 700

Transaction costs

[1]

$ 212

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

Capital structure [line items]

Ordinary shares issued

1,400,000

Cellectis [member] | Calyxt Inc [member]

Capital structure [line items]

Purchase of common shares

1,250,000

550,000

Equity value

$ 5,000

Purchase of common stock, value

$ 14,000

$ 57,000

BSA [member]

Capital structure [line items]

Exercise stock option

$ 16,400

Calyxt Inc. [member]

Capital structure [line items]

Equity interests

49.10%

Par value per share

$ 4

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

Capital structure [line items]

Common Stock Shares Subscriptions

$ 50,000

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

$ 3,900

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]

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

15,000

Calyxt Inc. [member] | Cellectis [member]

Capital structure [line items]

Purchase of common stock, value

$ 8,300

Capital evolution 2020 [member]

Capital structure [line items]

Exercise stock option

$ 163,134

Capital evolution 2020 [member] | BSA [member]

Capital structure [line items]

Number of employee warrants exercisable

291,053

Capital evolution 2020 [member] | BSA [member]

Capital structure [line items]

Exercise stock option

$ 5,197,970

Capital evolution 2021 [Member]

Capital structure [line items]

Ordinary shares issued

2,415,630

20,464

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

256,494

Transaction costs

$ 2,300

Capital evolution 2022 [Member] | Share premium [member]

Capital structure [line items]

Increase (decrease) through transfer between retained earnings into share premium

$ 359,100

Offering [Member] | Calyxt Inc [member]

Capital structure [line items]

Ordinary shares issued

3,880,000

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

Free Shares [member] | Capital evolution 2022 [Member]

Capital structure [line items]

Number of shares converted

191,658

Common Stock [Member] | Capital evolution 2022 [Member]

Capital structure [line items]

Number of shares converted

191,658

Pre Funded Warrants [Member] | Offering [Member] | Calyxt Inc [member]

Capital structure [line items]

Number of common stock into which the class of warrant or right may be converted

3,880,000

Class of warrant or right aggregate offering price

$ 1.41

Exercise price per share or per unit of warrants or rights outstanding

$ 0.0001

Common Warrants [Member] | Offering [Member] | Calyxt Inc [member]

Capital structure [line items]

Number of common stock into which the class of warrant or right may be converted

7,760,000

Class of warrant or right aggregate offering price

$ 1.4099

Exercise price per share or per unit of warrants or rights outstanding

$ 1.41

Expiration date of outstanding warrant and right

Aug. 23, 2027

[1]During the full year ended December 31, 2022, 2,006,108 shares were issued through Calyxt’s At-The-Market (“ATM”) financing program with a net proceed of $0.1 million, including $0.2 million of issuance costs related to the Calyxt ATM financing program 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, 2022 shares Shares € / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of warrants/shares outstanding as of 01/01/2022	10,978,720
Number of warrants/shares granted	1,183,319
Number of warrants/shares vested/exercised	191,658
Number of warrants/shares voided | Shares	1,377,779
Number of warrants/shares outstanding as of 12/31/2022	10,592,602
Maximum of shares to be issued	10,592,602
Number of warrants/shares exercisable as of 12/31/2022	8,296,744
Free Shares [member] | 5/18/2015 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	05/18/2015
Type	Free shares
Strike price per share in euros | € / shares	€ 28.17
Free Shares [member] | 10/08/2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/08/2018
Type	Free shares
Strike price per share in euros | € / shares	€ 23.84
Free Shares [member] | 12/17/2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	12/17/2018
Type	Free shares
Strike price per share in euros | € / shares	€ 16
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
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
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
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
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
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 outstanding as of 01/01/2022	6,500
Number of warrants/shares vested/exercised	6,500
Number of warrants/shares outstanding as of 12/31/2022
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 outstanding as of 01/01/2022	20,000
Number of warrants/shares vested/exercised	20,000
Number of warrants/shares outstanding as of 12/31/2022
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 outstanding as of 01/01/2022	10,000
Number of warrants/shares voided	10,000
Number of warrants/shares outstanding as of 12/31/2022
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 outstanding as of 01/01/2022	10,000
Number of warrants/shares vested/exercised	10,000
Number of warrants/shares outstanding as of 12/31/2022
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 outstanding as of 01/01/2022	34,000
Number of warrants/shares vested/exercised	32,000
Number of warrants/shares voided	2,000
Number of warrants/shares outstanding as of 12/31/2022
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 outstanding as of 01/01/2022	15,000
Number of warrants/shares vested/exercised	15,000
Number of warrants/shares outstanding as of 12/31/2022
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 outstanding as of 01/01/2022	335,330
Number of warrants/shares vested/exercised	94,758
Number of warrants/shares voided	52,154
Number of warrants/shares outstanding as of 12/31/2022	188,418
Maximum of shares to be issued	188,418
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 outstanding as of 01/01/2022	16,600
Number of warrants/shares vested/exercised	11,600
Number of warrants/shares voided	5,000
Number of warrants/shares outstanding as of 12/31/2022
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 outstanding as of 01/01/2022	7,300
Number of warrants/shares vested/exercised	1,800
Number of warrants/shares voided	5,500
Number of warrants/shares outstanding as of 12/31/2022
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 outstanding as of 01/01/2022	16,500
Number of warrants/shares outstanding as of 12/31/2022	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 outstanding as of 01/01/2022	2,000
Number of warrants/shares outstanding as of 12/31/2022	2,000
Maximum of shares to be issued	2,000
Strike price per share in euros | € / shares	€ 12.7
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 outstanding as of 01/01/2022	148,225
Number of warrants/shares voided	6,900
Number of warrants/shares outstanding as of 12/31/2022	141,325
Maximum of shares to be issued	141,325
Strike price per share in euros | € / shares	€ 12.38
Free Shares [member] | 09/30/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	09/30/2021
Type	Free shares
Number of warrants/shares outstanding as of 01/01/2022	12,425
Number of warrants/shares voided	6,900
Number of warrants/shares outstanding as of 12/31/2022	5,525
Maximum of shares to be issued	5,525
Strike price per share in euros | € / shares	€ 11.22
Free Shares [member] | 10/13/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/13/2021
Type	Free shares
Number of warrants/shares outstanding as of 01/01/2022	4,500
Number of warrants/shares outstanding as of 12/31/2022	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 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/25/2021
Type	Free shares
Number of warrants/shares outstanding as of 01/01/2022	2,100
Number of warrants/shares outstanding as of 12/31/2022	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 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/30/2021
Type	Free shares
Number of warrants/shares outstanding as of 01/01/2022	700
Number of warrants/shares voided	700
Number of warrants/shares outstanding as of 12/31/2022
Strike price per share in euros | € / shares	€ 7.42
Free Shares [member] | 12/19/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	12/19/2022
Type	Free shares
Number of warrants/shares granted	2,960
Number of warrants/shares outstanding as of 12/31/2022	2,960
Maximum of shares to be issued	2,960
Strike price per share in euros | € / shares	€ 1.91
Free Shares [member] | 11/08/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/08/2022
Type	Free shares
Number of warrants/shares granted	30,000
Number of warrants/shares outstanding as of 12/31/2022	30,000
Maximum of shares to be issued	30,000
Strike price per share in euros | € / shares	€ 2.37
Free Shares [member] | 05/24/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	05/24/2022
Type	Free shares
Number of warrants/shares granted	44,659
Number of warrants/shares voided	4,600
Number of warrants/shares outstanding as of 12/31/2022	40,059
Maximum of shares to be issued	40,059
Strike price per share in euros | € / shares	€ 3.27
Free Shares [member] | 03/29/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/29/2022
Type	Free shares
Number of warrants/shares granted	1,900
Number of warrants/shares outstanding as of 12/31/2022	1,900
Maximum of shares to be issued	1,900
Strike price per share in euros | € / shares	€ 4.09
Free Shares [member] | 03/03/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/03/2022
Type	Free shares
Number of warrants/shares granted	274,551
Number of warrants/shares voided	31,292
Number of warrants/shares outstanding as of 12/31/2022	243,259
Maximum of shares to be issued	243,259
Strike price per share in euros | € / shares	€ 2.74
Free Shares [member] | 01/06/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	01/06/2022
Type	Free shares
Number of warrants/shares granted	700
Number of warrants/shares voided	700
Strike price per share in euros | € / shares	€ 6.74
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 outstanding as of 01/01/2022 | Shares	130,000
Number of warrants/shares outstanding as of 12/31/2022 | Shares	130,000
Maximum of shares to be issued	130,000
Number of warrants/shares exercisable as of 12/31/2022 | Shares	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 outstanding as of 01/01/2022 | Shares	50,000
Number of warrants/shares outstanding as of 12/31/2022 | Shares	50,000
Maximum of shares to be issued	50,000
Number of warrants/shares exercisable as of 12/31/2022 | Shares	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 outstanding as of 01/01/2022 | Shares	224,200
Number of warrants/shares outstanding as of 12/31/2022 | Shares	224,200
Maximum of shares to be issued	224,200
Number of warrants/shares exercisable as of 12/31/2022 | Shares	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 outstanding as of 01/01/2022 | Shares	147,025
Number of warrants/shares outstanding as of 12/31/2022 | Shares	147,025
Maximum of shares to be issued	147,025
Number of warrants/shares exercisable as of 12/31/2022 | Shares	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 outstanding as of 01/01/2022 | Shares	145,000
Number of warrants/shares outstanding as of 12/31/2022 | Shares	145,000
Maximum of shares to be issued	145,000
Number of warrants/shares exercisable as of 12/31/2022 | Shares	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 outstanding as of 01/01/2022 | Shares	200,000
Number of warrants/shares outstanding as of 12/31/2022 | Shares	200,000
Maximum of shares to be issued	200,000
Number of warrants/shares exercisable as of 12/31/2022 | Shares	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 outstanding as of 01/01/2022 | Shares	1,410,332
Number of warrants/shares voided | Shares	58,428
Number of warrants/shares outstanding as of 12/31/2022 | Shares	1,351,904
Maximum of shares to be issued	1,351,904
Number of warrants/shares exercisable as of 12/31/2022 | Shares	1,351,904
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 outstanding as of 01/01/2022 | Shares	1,411,800
Number of warrants/shares voided | Shares	94,500
Number of warrants/shares outstanding as of 12/31/2022 | Shares	1,317,300
Maximum of shares to be issued	1,317,300
Number of warrants/shares exercisable as of 12/31/2022 | Shares	1,317,300
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 outstanding as of 01/01/2022 | Shares	1,446,602
Number of warrants/shares voided | Shares	181,735
Number of warrants/shares outstanding as of 12/31/2022 | Shares	1,264,867
Maximum of shares to be issued	1,264,867
Number of warrants/shares exercisable as of 12/31/2022 | Shares	1,264,867
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 outstanding as of 01/01/2022 | Shares	1,608,134
Number of warrants/shares voided | Shares	163,432
Number of warrants/shares outstanding as of 12/31/2022 | Shares	1,444,702
Maximum of shares to be issued	1,444,702
Number of warrants/shares exercisable as of 12/31/2022 | Shares	1,444,702
Strike price per share in euros | € / shares	€ 17.9
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 outstanding as of 01/01/2022 | Shares	772,000
Number of warrants/shares voided | Shares	107,000
Number of warrants/shares outstanding as of 12/31/2022 | Shares	665,000
Maximum of shares to be issued	665,000
Number of warrants/shares exercisable as of 12/31/2022 | Shares	665,000
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 outstanding as of 01/01/2022 | Shares	5,000
Number of warrants/shares outstanding as of 12/31/2022 | Shares	5,000
Maximum of shares to be issued	5,000
Number of warrants/shares exercisable as of 12/31/2022 | Shares	5,000
Strike price per share in euros | € / shares	€ 24.8
Stock options [member] | 12/17/2018 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	12/17/2018
Type	Stock Options
Strike price per share in euros | € / shares	€ 18.37
Stock options [member] | 03/07/2019 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/07/2019
Type	Stock Options
Strike price per share in euros | € / shares	€ 15.69
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 outstanding as of 01/01/2022 | Shares	1,074,916
Number of warrants/shares voided | Shares	148,625
Number of warrants/shares outstanding as of 12/31/2022 | Shares	926,291
Maximum of shares to be issued	926,291
Number of warrants/shares exercisable as of 12/31/2022 | Shares	864,044
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 outstanding as of 01/01/2022 | Shares	30,000
Number of warrants/shares outstanding as of 12/31/2022 | Shares	30,000
Maximum of shares to be issued	30,000
Number of warrants/shares exercisable as of 12/31/2022 | Shares	22,500
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
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 outstanding as of 01/01/2022	160,000
Number of warrants/shares voided	160,000
Number of warrants/shares outstanding as of 12/31/2022
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 outstanding as of 01/01/2022	17,000
Number of warrants/shares voided	17,000
Number of warrants/shares outstanding as of 12/31/2022
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 outstanding as of 01/01/2022	17,000
Number of warrants/shares outstanding as of 12/31/2022	17,000
Maximum of shares to be issued	17,000
Number of warrants/shares exercisable as of 12/31/2022	9,562
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 outstanding as of 01/01/2022	187,750
Number of warrants/shares voided	53,750
Number of warrants/shares outstanding as of 12/31/2022	134,000
Maximum of shares to be issued	134,000
Number of warrants/shares exercisable as of 12/31/2022	77,561
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 outstanding as of 01/01/2022	45,000
Number of warrants/shares outstanding as of 12/31/2022	45,000
Maximum of shares to be issued	45,000
Number of warrants/shares exercisable as of 12/31/2022	25,312
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 outstanding as of 01/01/2022	28,000
Number of warrants/shares voided	7,500
Number of warrants/shares outstanding as of 12/31/2022	20,500
Maximum of shares to be issued	20,500
Number of warrants/shares exercisable as of 12/31/2022	10,250
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 outstanding as of 01/01/2022	840,645
Number of warrants/shares voided	138,797
Number of warrants/shares outstanding as of 12/31/2022	701,848
Maximum of shares to be issued	701,848
Number of warrants/shares exercisable as of 12/31/2022	309,799
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 outstanding as of 01/01/2022	27,465
Number of warrants/shares outstanding as of 12/31/2022	27,465
Maximum of shares to be issued	27,465
Number of warrants/shares exercisable as of 12/31/2022	11,729
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 outstanding as of 01/01/2022	3,500
Number of warrants/shares outstanding as of 12/31/2022	3,500
Maximum of shares to be issued	3,500
Number of warrants/shares exercisable as of 12/31/2022	1,312
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 outstanding as of 01/01/2022	35,000
Number of warrants/shares voided	10,000
Number of warrants/shares outstanding as of 12/31/2022	25,000
Maximum of shares to be issued	25,000
Number of warrants/shares exercisable as of 12/31/2022	9,375
Strike price per share in euros | € / shares	€ 12.69
Stock options [member] | 09/30/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	09/30/2021
Type	Stock Options
Number of warrants/shares outstanding as of 01/01/2022	24,850
Number of warrants/shares voided	10,050
Number of warrants/shares outstanding as of 12/31/2022	14,800
Maximum of shares to be issued	14,800
Number of warrants/shares exercisable as of 12/31/2022	6,927
Strike price per share in euros | € / shares	€ 11.51
Stock options [member] | 10/13/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	10/13/2021
Type	Stock Options
Number of warrants/shares outstanding as of 01/01/2022	9,000
Number of warrants/shares outstanding as of 12/31/2022	9,000
Maximum of shares to be issued	9,000
Number of warrants/shares exercisable as of 12/31/2022	2,250
Strike price per share in euros | € / shares	€ 10.29
Stock options [member] | 11/25/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/25/2021
Type	Stock Options
Number of warrants/shares outstanding as of 01/01/2022	4,500
Number of warrants/shares outstanding as of 12/31/2022	4,500
Maximum of shares to be issued	4,500
Number of warrants/shares exercisable as of 12/31/2022	1,125
Strike price per share in euros | € / shares	€ 8.81
Stock options [member] | 11/30/2021 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/30/2021
Type	Stock Options
Number of warrants/shares outstanding as of 01/01/2022	1,300
Number of warrants/shares voided	1,300
Number of warrants/shares outstanding as of 12/31/2022
Strike price per share in euros | € / shares	€ 8.54
Stock options [member] | 12/19/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	12/19/2022
Type	Stock Options
Number of warrants/shares granted	2,065
Number of warrants/shares outstanding as of 12/31/2022	2,065
Maximum of shares to be issued	2,065
Strike price per share in euros | € / shares	€ 2.09
Stock options [member] | 11/08/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	11/08/2022
Type	Stock Options
Number of warrants/shares granted	70,000
Number of warrants/shares outstanding as of 12/31/2022	70,000
Maximum of shares to be issued	70,000
Strike price per share in euros | € / shares	€ 2.34
Stock options [member] | 05/24/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	05/24/2022
Type	Stock Options
Number of warrants/shares granted	42,580
Number of warrants/shares voided	5,000
Number of warrants/shares outstanding as of 12/31/2022	37,580
Maximum of shares to be issued	37,580
Strike price per share in euros | € / shares	€ 3.48
Stock options [member] | 03/29/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/29/2022
Type	Stock Options
Number of warrants/shares granted	3,400
Number of warrants/shares outstanding as of 12/31/2022	3,400
Maximum of shares to be issued	3,400
Strike price per share in euros | € / shares	€ 3.96
Stock options [member] | 03/03/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	03/03/2022
Type	Stock Options
Number of warrants/shares granted	709,204
Number of warrants/shares voided	42,662
Number of warrants/shares outstanding as of 12/31/2022	666,542
Maximum of shares to be issued	666,542
Strike price per share in euros | € / shares	€ 4.41
Stock options [member] | 01/06/2022 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	01/06/2022
Type	Stock Options
Number of warrants/shares granted	1,300
Number of warrants/shares voided	1,300
Strike price per share in euros | € / shares	€ 7.22
BSPCE [member] | 2/28/2008 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	02/28/2008
Type	BSPCE
Strike price per share in euros | € / shares	€ 6.16
BSPCE [member] | 7/27/2010 [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Date	07/27/2010
Type	BSPCE
Strike price per share in euros | € / shares	€ 7.97
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
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]
Date	03/05/2021
Type	Free shares
Number of warrants/shares outstanding as of 01/01/2022	281,521
Number of warrants/shares voided	50,954
Number of warrants/shares outstanding as of 12/31/2022	230,567
Maximum of shares to be issued	230,567
Strike price per share in euros | € / shares	€ 12.69

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, 2022	Dec. 31, 2021		Dec. 31, 2020	[1]
Disclosure of non-controlling interests [line items]
Income (loss) from discontinued operations		$ (15,345)	$ (28,358)	[1]	$ (43,902)
Net income (loss) attributable to NCI		(7,894)	(10,910)	[1]	(16,409)
Other comprehensive income from discontinued operations		5,831	6,220	[1]	(6,733)
Total comprehensive income attributable to NCI		(8,250)	(12,216)	[1]	$ (15,942)
Current assets		122,043	225,429
Non-current assets		117,406	156,647
Total assets held for sale	[1]	21,768	0
Current liabilities		48,131	49,348
Non-current liabilities		72,279	96,254
Liabilities related to asset held for sale	[1]	14,864	0
Calyxt Inc. [member]
Disclosure of non-controlling interests [line items]
Income (loss) from discontinued operations		(15,345)	(28,358)	[2]
Net income (loss) attributable to NCI		(7,894)	(10,910)	[2]
Other comprehensive income from discontinued operations		5,831	6,220	[2]
Total comprehensive income attributable to NCI		(8,250)	(12,216)	[2]
Current assets	[2]		15,180
Non-current assets	[2]		19,656
Total assets held for sale		21,768
Current liabilities	[2]		4,933
Non-current liabilities	[2]		14,495
Liabilities related to asset held for sale		14,864
Net assets held for sale		6,903	15,408	[2]
Net assets attributable to NCI		$ 3,517	$ 5,886	[2]
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)[2]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4).

Share-based Payments - Addition

Share-based Payments - Additional Information (Detail) $ in Millions				1 Months Ended	12 Months Ended
	Mar. 31, 2022 shares EXECUTIVEOFFICERS	Mar. 03, 2022 Shares	Jul. 31, 2021 shares	Mar. 31, 2022 Year	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($)	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					1,183,319
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
Vesting period of warrants					six years
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 Calyxt’s stock remains above three specified price levels for thirty 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] | Employees Including Chief Executive Officer [Member] | Inducement Plan [Member] | 2017 Plan
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share based arrangement number of other equity instruments granted | shares	530,000
Number of executive officers to whom the awards were granted | EXECUTIVEOFFICERS	4
Period over which the price levels must attain the specified thresholds for the units to be vested | Year				3
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					$ 0.6		$ 0.4
Performance Stock Unit [Member] | Calyxt Inc. [member] | Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share Based Payment Arrangement Percentage Payout					0%
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%
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					$ 2.6	$ 5.1	8.9
Share Based Arrangement Purchase price of common Stock Expressed as a Percentage of its Fair Value					100%
Stock options [member] | Calyxt Inc. [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense					$ 2.1	1.7	4
Warrants [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense							0.3
S A free shares [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based compensation expense					$ 3.5	$ 6.4	0.9
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] | 2021 Thereafter
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period, years		3 years
Share based arrangement number of other equity instruments granted | Shares		274,551
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
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
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]
Vesting period, years								2 years
Share Based Arrangement Additional Vesting Period					1 year
Additional holding period								2 years
S A free shares [member] | Foreign Resident Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting period, years								4 years
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					$ 1.4		$ 2.3
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	$ 0

Share-based Payments - Summary

Share-based Payments - Summary of assumptions Vesting Details (Detail) - Equity awards [member]	12 Months Ended
	Dec. 31, 2022 € / shares	Dec. 31, 2022 $ / shares	Dec. 31, 2021 € / shares	Dec. 31, 2021 $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted-Average fair values of stock options granted | € / shares	€ 1.31		€ 5.76
Risk-free interest rate			0%	0%
Share entitlement per options		$ 1		$ 1
Expected term (in years)			6.15	6.15
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%	0%
Exercise price		$ 2.09		$ 8.54
Grant date share fair value		$ 1.91		$ 7.42
Expected volatility	58.70%	58.70%	58.40%	58.40%
Expected term (in years)	6.03	6.03
Top of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate	2.49%	2.49%
Exercise price		$ 7.22		$ 19.44
Grant date share fair value		$ 6.74		$ 16.54
Expected volatility	62.50%	62.50%	60.10%	60.10%
Expected term (in years)	6.15	6.15

Share-Based Payments - Summar_2

Share-Based Payments - Summary of Information on Stock Option Activity (Detail) - Stock options [member]	12 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 EUR (€)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 EUR (€)	Dec. 31, 2020 USD ($)
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options and awards [Line Items]
Option exercisable, beginning balance	7,566,679	7,566,679	8,002,398	8,002,398
Option exercisable, ending balance	7,400,519	7,400,519	7,566,679	7,566,679	8,002,398	8,002,398
Weighted- average exercise price per share, beginning balance	€ 24.78		€ 25.28
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	€ 24.58		€ 24.78		€ 25.28
Option outstanding, beginning balance	9,159,794	9,159,794	9,486,657	9,486,657
Option outstanding, granted	828,549	828,549	1,031,235	1,031,235
Option outstanding, exercised	0	0	(253,494)	(253,494)
Option outstanding, forfeited or expired	(1,201,079)	(1,201,079)	(1,104,604)	(1,104,604)
Option outstanding, ending balance	8,787,264	8,787,264	9,159,794	9,159,794	9,486,657	9,486,657
Weighted average exercise price per share, beginning balance	€ 23.5		€ 23.97
Weighted average exercise price per share, granted	4.18		18.76
Weighted average exercise price per share, exercised	0		18.49
Weighted average exercise price per share, forfeited or expired	18.85		24.27
Weighted average exercise price per share, ending balance	€ 22.31		€ 23.5		€ 23.97
Remaining Average Useful Life	4.6y	4.6y	5.3y	5.3y	5.9y	5.9y
Calyxt Inc. [member]
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options and awards [Line Items]
Option exercisable, beginning balance	2,789,110	2,789,110	2,347,665	2,347,665
Option exercisable, ending balance	3,396,624	3,396,624	2,789,110	2,789,110	2,347,665	2,347,665
Weighted- average exercise price per share, beginning balance		$ 10.23	€ 10.15
Weighted- average exercise price per share, ending balance		$ 9.94		$ 10.23	€ 10.15
Option outstanding, beginning balance	4,658,405	4,658,405	4,621,173	4,621,173
Option outstanding, granted	1,609,000	1,609,000	774,959	774,959
Option outstanding, exercised			(61,372)	(61,372)
Option outstanding, forfeited or expired	(425,952)	(425,952)	(676,355)	(676,355)
Option outstanding, ending balance	5,841,453	5,841,453	4,658,405	4,658,405	4,621,173	4,621,173
Weighted average exercise price per share, beginning balance | $		$ 9.47		$ 10.3
Weighted average exercise price per share, granted | $		1.12		5.2
Weighted average exercise price per share, exercised | $				3.7
Weighted average exercise price per share, forfeited or expired | $		7.02		10.75
Weighted average exercise price per share, ending balance | $		$ 7.35		$ 9.47		$ 10.3
Remaining Average Useful Life	5.0y	5.0y	5.6y	5.6y	6.2y	6.2y

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 | € / shares	€ 13.2		€ 9.33
Risk-free interest rate	0.12%	0.12%
Share entitlement per options		$ 1		$ 1
Exercise price | € / shares	€ 24.34
Grant date share fair value | € / shares	€ 24.95
Expected volatility	64.70%	64.70%
Expected term (in years)	6.00	6.00	6.00	6.00
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%	0%
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, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)
Disclosure Of Number And Weighted Average Exercise Prices Of Share Options and awards [Line Items]
Option exercisable, beginning balance	896,225	899,225
Option exercisable, ending balance	896,225	896,225	899,225
Weighted- average exercise price per share, beginning balance	€ 27.18	€ 27.15
Weighted- average exercise price per share, ending balance	€ 27.18	€ 27.18	€ 27.15
Option outstanding, beginning balance	896,225	899,225
Warrants outstanding, exercised		(3,000)
Option outstanding, ending balance	896,225	896,225	899,225
Weighted average exercise price per share, beginning balance	€ 27,180	€ 27,150
Weighted average exercise price per share, exercised		18,680
Weighted average exercise price per share, ending balance	€ 27,180	€ 27,180	€ 27,150
Remaining Average Useful Life	3.3y	4.3y	5.3y

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, 2022 USD ($)	Dec. 31, 2021 USD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of free shares outstanding, beginning balance	922,701	629,650
Number of free shares outstanding, granted	354,770	510,316
Number of free shares outstanding, vested	(191,658)	(32,000)
Number of free shares outstanding, cancelled	(176,700)	(185,265)
Number of free shares outstanding, ending balance	909,113	922,701
Weighted average grant date fair value, beginning balance		$ 19,590
Weighted average grant date fair Value, granted	$ 2,790	8,310
Weighted average grant date fair value, vested	17,960	14,390
Weighted average grant date fair Value, cancelled	13,990	16,490
Weighted average grant date fair value, ending balance	$ 11,180	$ 14,150

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, 2022	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted-Average fair values of stock options granted	$ 0.86	$ 3.93
Share entitlement per options	$ 1	$ 1
Vesting conditions	Service	Service
Vesting period	Graded	Graded
Bottom of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate	1.90%	0.60%
Expected volatility	89.70%	80.10%
Expected term (in years)	5.50	5.5
Top of Range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free interest rate	3.50%	1.10%
Expected volatility	92.80%	82%
Expected term (in years)	6.89	6.5

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, 2022 USD ($)	Dec. 31, 2021 USD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of free shares outstanding, beginning balance	571,303	547,807
Number of restricted stock units outstanding, granted	1,077,600	406,981
Number of restricted stock units outstanding, vested	(303,728)	(193,857)
Number of restricted stock units outstanding, cancelled	(115,969)	(189,628)
Number of free shares outstanding, ending balance	1,229,206	571,303
Weighted average grant date fair value, beginning balance		$ 9.49
Weighted average grant date fair Value, granted	$ 1.26	4.59
Weighted average grant date fair value, vested	6.39	7.68
Weighted average grant date fair Value, cancelled	4.14	10.91
Weighted average grant date fair value, ending balance	$ 1.99	$ 6.15

Share-Based Payments - Detailed

Share-Based Payments - Detailed Description Inputs Stock Options Granted Performance Stock (Detail) - Performance Stock Unit [Member] - Calyxt [Member]	Jun. 28, 2019 yr $ / 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%
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, 2021 yr $ / shares
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Expected term (in years) | yr	3
Expected volatility	90%
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)	12 Months Ended
	Dec. 31, 2022 Shares shares	Dec. 31, 2021 shares Shares
Disclosure Detail Of Stock Unit Activity Performance Stock [Line Items]
Number of performance stock units outstanding, Granted	1,183,319
Number of performance stock units outstanding, Vested	191,658
Number of performance stock units outstanding, Cancelled | Shares	(1,377,779)
Performance Stock Unit [Member] | Calyxt [Member]
Disclosure Detail Of Stock Unit Activity Performance Stock [Line Items]
Number of free shares outstanding, beginning balance	745,000	311,667
Number of performance stock units outstanding, Granted | Shares	530,000	600,000
Number of performance stock units outstanding, Vested	0	0
Number of performance stock units outstanding, Cancelled	(145,000)	(166,667)
Number of free shares outstanding, ending balance	1,130,000	745,000

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, 2022	Dec. 31, 2021		Dec. 31, 2020
Earnings per share [abstract]
Net income (loss) attributable to shareholders of Cellectis ($ in thousands)		$ (106,139)	$ (114,197)		$ (81,074)
Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net result per share		45,547,359	44,820,279		42,503,447
Basic net income (loss) attributable to shareholders of Cellectis per share ( $ /share)		$ (2.33)	$ (2.55)	[1]	$ (1.91)	[1]
Basic earnings from discontinued operations per share ($ /share)	[1]	(0.16)	(0.39)		(0.65)
Diluted net income (loss) attributable to shareholders of Cellectis per share ( $ /share)		(2.33)	(2.55)	[1]	(1.91)	[1]
Diluted earnings from discontinued operations per share ( $ /share)	[1]	$ (0.16)	$ (0.39)		$ (0.65)
[1]These amounts reflect adjustments made in connection with the presentation of the discontinued operation (Note 4)

Provisions - Summary of Provisi

Provisions - Summary of Provisions for Termination Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other provisions [line items]
Beginning balance	$ 4,944	$ 5,141
Additions	555	1,061
Amounts used during the period	(169)	(290)
Pension, Reversals	(171)	(324)
OCI	(2,293)	(645)
Ending balance	2,867	4,944
Non current provisions beginning balance	4,073	4,010
Non current provisions additions	555	628
Non current provisions Amounts used during period	0	0
Non current provisions Reversals	0	0
Non current provisions OCI	(2,238)	(565)
Non current provisions Ending balance	2,390	4,073
Current provisions beginning balance	871	1,131
Current provisions additions	0	433
Current provisions Amounts used during period	(169)	(290)
Current provisions Reversals	(171)	(324)
Current provisions OCI	(55)	(79)
Current provisions Ending balance	477	871
Pension [member]
Disclosure of other provisions [line items]
Beginning balance	4,073	4,010
Pension, Additions	555	628
Pension, Amounts used during the period	0	0
Pension, Reversals	0	0
OCI	(2,238)	(565)
Ending balance	2,390	4,073
Loss on Contract [member]
Disclosure of other provisions [line items]
Loss on contract, Beginning balance	0
Loss on contract, Additions	0
Loss on contract, Amounts used during the period	0
Loss on contract, Reversals	0
Loss on contract, OCI	0
Loss on contract, Ending balance	0	0
Employee Litigation and Severance [member]
Disclosure of other provisions [line items]
Additions	200	200
Employee litigation and severance, Beginning balance	508	560
Employee litigation and severance, Additions	0	172
Employee litigation and severance, Amounts used during the period	(169)	(99)
Employee litigation and severance, Reversals	(73)	(82)
Employee litigation and severance, OCI	(33)	(43)
Employee litigation and severance, Ending balance	234	508
Commercial litigation [member]
Disclosure of other provisions [line items]
Additions		300
Commercial litigation, Beginning balance	363	571
Commercial litigation, Additions	0	261
Commercial litigation, Amounts used during the period	0	(191)
Commercial litigation, Reversals	(97)	(241)
Commercial litigation, OCI	(22)	(37)
Commercial litigation, Ending balance	$ 243	$ 363

Provisions - Additional Informa

Provisions - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of provisions [line items]
Provisions for termination benefits	$ 555	$ 1,061
Defined benefit plan	$ 2,390	4,073	$ 4,010	$ 2,855
Percentage of increase in discount rate	0.50%
Decrease in net defined benefit liability in discount rate	$ 200
Percentage of decrease in discount rate	0.50%
Increase in net defined benefit liability in discount rate	$ 200
Percentage of decrease in salary increase rate	0.50%
Increase of net defined benefit liability	$ 200
Percentage of increase in salary increase rate	0.50%
Decrease of net defined benefit liability	$ 200
Pension service cost [member]
Disclosure of provisions [line items]
Provisions for termination benefits	600	600
Commercial litigation [member]
Disclosure of provisions [line items]
Provisions for termination benefits		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
Termination of Commercial Litigation [Member]
Disclosure of provisions [line items]
Provisions for termination benefits	100	400
France [member]
Disclosure of provisions [line items]
Defined benefit plan	$ 600	$ 600	$ 1,500

Provisions - Schedule of Estima

Provisions - Schedule of Estimation of Retirement Indemnity to Employee (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [abstract]
% social security contributions	45%	45%	45%
Salary increases	2.50%	3.50%	3.50%
Discount rate	3.72%	1.13%	0.68%
Terms of retirement	voluntary retirement	voluntary retirement	voluntary retirement
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, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of net defined benefit liability (asset) [abstract]
Beginning balance	$ (4,073)	$ (4,010)	$ (2,855)
Current service cost	(512)	(602)	(381)
Interest cost	(43)	(26)	(29)
Benefit paid			0
Actuarial gains and losses	2,227	231	(411)
Reclassification/CTA	11	334	(334)
Ending balance	$ (2,390)	$ (4,073)	$ (4,010)

Commitments - Schedule of Commi

Commitments - Schedule of Commitments (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Disclosure of contingent liabilities [line items]
Total commitments	$ 16,291
It Licensing Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	618
License and Collaboration Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	15,330
Clinical & Research and Development agreements [member]
Disclosure of contingent liabilities [line items]
Total commitments	344
Less than One Year [member]
Disclosure of contingent liabilities [line items]
Total commitments	2,278
Less than One Year [member] | It Licensing Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	485
Less than One Year [member] | License and Collaboration Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	1,450
Less than One Year [member] | Clinical & Research and Development agreements [member]
Disclosure of contingent liabilities [line items]
Total commitments	344
1-3 years [member]
Disclosure of contingent liabilities [line items]
Total commitments	3,033
1-3 years [member] | It Licensing Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	133
1-3 years [member] | License and Collaboration Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	2,900
3-5 years [member]
Disclosure of contingent liabilities [line items]
Total commitments	2,900
3-5 years [member] | License and Collaboration Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	2,900
More than Five Years [member]
Disclosure of contingent liabilities [line items]
Total commitments	8,080
More than Five Years [member] | License and Collaboration Agreements [Member]
Disclosure of contingent liabilities [line items]
Total commitments	$ 8,080

Related Parties - Additional In

Related Parties - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) Agreement shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Disclosure of transactions between related parties [line items]
Key management personnel compensation, short-term employee benefits	$ 4,800	$ 6,000	$ 6,300
Key management personnel compensation, share-based payments in shares | shares	929,765
Key management personnel non-cash stock-based compensation expense recognized	$ 400
Mr. Godard [member]
Disclosure of transactions between related parties [line items]
Number of service agreements | Agreement	2
Compensation paid for consultancy services		$ 71	$ 58

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) $ / shares in Units, $ in Millions

12 Months Ended

Mar. 01, 2023 Shares

Feb. 07, 2023 USD ($) $ / shares shares

Jan. 13, 2023

Jan. 04, 2023 USD ($)

May 22, 2018 USD ($) shares

Jul. 25, 2017 USD ($) $ / shares shares

Dec. 31, 2022 $ / shares

Dec. 31, 2021 $ / shares

Jan. 04, 2023 € / shares

Nov. 03, 2022 shares

Oct. 03, 2022 shares

Sep. 30, 2022 shares

Feb. 23, 2022 shares

Dec. 31, 2020 $ / shares

Oct. 20, 2020 $ / shares shares

Disclosure of non-adjusting events after reporting period [line items]

Ordinary shares issued

2,000,000

Ownership interest

49.10%

61.80%

Gross proceeds | $

$ 64.4

Par value per share | $ / shares

$ 0.05

$ 0.05

$ 0.05

Calyxt Inc [member]

Disclosure of non-adjusting events after reporting period [line items]

Ordinary shares issued

4,057,500

8,050,000

15,661,000

3,880,000

3,750,000

Ownership interest

49.10%

61.80%

Gross proceeds | $

$ 57

Par value per share | $ / shares

$ 8

$ 15

Event After Reporting Period [member] | American Depository Shares [Member]

Disclosure of non-adjusting events after reporting period [line items]

Ordinary shares issued

8,800,800

Gross proceeds | $

$ 22

Event After Reporting Period [member] | Jefferies LLC and Barclays Capital Inc [Member] | American Depository Shares [Member]

Disclosure of non-adjusting events after reporting period [line items]

Ordinary shares issued

9,907,800

Gross proceeds | $

$ 22.8

Proceeds from exercise of options | $

$ 24.8

Par value per share | $ / shares

$ 2.5

Event After Reporting Period [member] | Additional American Depository Shares [Member] | Jefferies LLC and Barclays Capital Inc [Member]

Disclosure of non-adjusting events after reporting period [line items]

Ordinary shares issued

1,107,800

Event After Reporting Period [member] | Additional Ordinary Shares [Member] | Jefferies LLC and Barclays Capital Inc [Member]

Disclosure of non-adjusting events after reporting period [line items]

Ordinary shares issued

1,107,800

Event After Reporting Period [member] | Calyxt Inc [member]

Disclosure of non-adjusting events after reporting period [line items]

Ownership interest

2.40%

Event After Reporting Period [member] | Calyxt Inc [member] | Restricted stock units [member]

Disclosure of non-adjusting events after reporting period [line items]

Number of instruments granted in share-based payment arrangement | Shares

3,487,503

Major ordinary share transactions [member] | American Depository Shares [Member] | At the Market Program [Member]

Disclosure of non-adjusting events after reporting period [line items]

Issue of equity | $

$ 60

Par value per share | € / shares

€ 0.05

At the program effective date

Jul. 06, 2025

Maximum number of shares authorised

13,645,293

Percentage of maximum dilution on share capital basis

23.04%

Major business combination [member] | Calyxt Inc [member]

Disclosure of non-adjusting events after reporting period [line items]

Proportion of ownership interest in combined entity

5%