BeiGene (ONC) 10-Q 9 Nov 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2022	Oct. 31, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-37686
Entity Registrant Name	BEIGENE, LTD.
Entity Incorporation, State or Country Code	E9
Entity Tax Identification Number	98-1209416
Entity Address, Street Address	c/o Mourant Governance Services (Cayman) Limited
Entity Address, Street Address Two	94 Solaris Avenue, Camana Bay
Entity Address, City	Grand Cayman
Entity Address, Country	KY
Entity Address, Postal Zip Code	KY1-1108
City Area Code	345
Local Phone Number	949-4123
Title of each class	American Depositary Shares, each representing 13 Ordinary Shares, par value $0.0001 per share
Trading Symbol(s)	BGNE
Name of each exchange on which registered	NASDAQ
Entity Common Stock, Shares Outstanding		1,349,640,180
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001651308
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS ¥ in Thousands, $ in Thousands	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Current assets:
Cash and cash equivalents	$ 4,197,132	$ 4,375,678
Short-term restricted cash	191	328
Short-term investments	871,998	2,241,962
Accounts receivable, net	189,170	483,113
Inventories	290,911	242,626
Prepaid expenses and other current assets	199,766	270,173
Total current assets	5,749,168	7,613,880
Long-term restricted cash	3,189	6,881
Property, plant and equipment, net	681,914	587,605
Operating lease right-of-use assets	110,340	117,431
Intangible assets, net	40,849	46,679
Deferred tax assets	0	0
Other non-current assets	140,553	163,049
Total non-current assets	976,845	921,645
Total assets	6,726,013	8,535,525
Current liabilities:
Accounts payable	252,071	262,400
Accrued expenses and other payables	410,255	558,055
Deferred revenue, current portion	144,984	187,414
Tax payable	22,665	21,395
Operating lease liabilities, current portion	24,340	21,925
Research and development cost share liability, current portion	115,721	120,801
Short-term debt	441,275	427,565
Total current liabilities	1,411,311	1,599,555
Non-current liabilities:
Long-term bank loans	208,058	202,113
Deferred revenue, non-current portion	149,899	220,289
Operating lease liabilities, non-current portion	36,904	43,041
Deferred tax liabilities	15,249	14,169
Research and development cost share liability, non-current portion	204,252	269,561
Other long-term liabilities	45,169	54,234
Total non-current liabilities	659,531	803,407
Total liabilities	2,070,842	2,402,962
Commitments and contingencies
Equity:
Ordinary shares, US$0.0001 par value per share; 9,500,000,000 shares authorized; 1,349,640,180 and 1,334,804,281 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively	135	133
Additional paid-in capital	11,451,566	11,191,007
Accumulated other comprehensive (loss) income	(161,523)	17,950
Accumulated deficit	(6,635,007)	(5,076,527)
Total equity	4,655,171	6,132,563
Total liabilities and equity	$ 6,726,013	$ 8,535,525

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Ordinary shares
Ordinary shares, par value (in dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized (in shares)	9,500,000,000	9,500,000,000
Ordinary shares, shares issued (in shares)	1,349,640,180	1,334,804,281
Ordinary shares, shares outstanding (in shares)	1,349,640,180	1,334,804,281

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues
Total revenues	$ 387,628	$ 206,440	$ 1,035,826	$ 962,304
Expenses
Cost of sales - product	76,543	47,413	212,953	116,361
Research and development	426,363	351,937	1,194,485	1,028,754
Selling, general and administrative	322,892	269,227	948,868	683,622
Amortization of intangible assets	187	188	563	563
Total expenses	825,985	668,765	2,356,869	1,829,300
Loss from operations	(438,357)	(462,325)	(1,321,043)	(866,996)
Interest income (expense), net	12,759	(2,230)	34,261	(11,275)
Other (expense) income, net	(125,640)	31,477	(243,290)	26,487
Loss before income taxes	(551,238)	(433,078)	(1,530,072)	(851,784)
Income tax expense	6,318	5,036	28,408	15,354
Net loss	$ (557,556)	$ (438,114)	$ (1,558,480)	$ (867,138)
Net loss per share, basic (in dollars per share)	$ (0.41)	$ (0.36)	$ (1.16)	$ (0.72)
Net loss per share, diluted (in dollars per share)	$ (0.41)	$ (0.36)	$ (1.16)	$ (0.72)
Weighted average shares outstanding—basic (in shares)	1,345,303,747	1,205,971,284	1,337,976,853	1,196,391,201
Weighted average shares outstanding - diluted (in shares)	1,345,303,747	1,205,971,284	1,337,976,853	1,196,391,201
Net loss per American Depositary Share ("ADS") basic (in dollars per share)	$ (5.39)	$ (4.72)	$ (15.14)	$ (9.42)
Net loss per American Depositary Share ("ADS") diluted (in dollars per share)	$ (5.39)	$ (4.72)	$ (15.14)	$ (9.42)
Weighted-average ADSs outstanding - basic (in shares)	103,484,904	92,767,022	102,921,296	92,030,092
Weighted-average ADSs outstanding - diluted (in shares)	103,484,904	92,767,022	102,921,296	92,030,092
Product revenue, net
Revenues
Total revenues	$ 349,506	$ 192,461	$ 915,590	$ 437,202
Collaboration revenue
Revenues
Total revenues	$ 38,122	$ 13,979	$ 120,236	$ 525,102

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
Net loss	$ (557,556)	$ (438,114)	$ (1,558,480)	$ (867,138)
Other comprehensive income (loss), net of tax of nil:
Foreign currency translation adjustments	(80,326)	664	(168,411)	6,528
Pension liability adjustments	0	(111)	0	250
Unrealized holding loss, net	1,253	(68)	(11,062)	(1,140)
Comprehensive loss	$ (636,629)	$ (437,629)	$ (1,737,953)	$ (861,500)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Operating activities:
Net loss	$ (557,556)	$ (438,114)	$ (1,558,480)	$ (867,138)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense			48,262	33,336
Share-based compensation expenses			225,036	177,701
Unrealized losses (gains) on equity investments			16,413	(17,166)
Acquired in-process research and development			20,000	53,500
Amortization of research and development cost share liability			(70,389)	(82,846)
Deferred income tax benefits			380	2,474
Other items, net			7,762	17,719
Changes in operating assets and liabilities:
Accounts receivable			284,717	(69,174)
Inventories			(75,632)	(61,686)
Other assets			30,325	(92,489)
Accounts payable			4,203	(12,376)
Accrued expenses and other payables			1,628	(44)
Deferred revenue			(112,820)	124,898
Other liabilities			167	2,407
Net cash used in operating activities			(1,178,428)	(790,884)
Investing activities:
Purchases of property, plant and equipment			(204,076)	(147,963)
Purchases of investments			(14,735)	(2,062,879)
Proceeds from sale or maturity of investments			1,352,398	2,758,391
Purchase of in-process research and development			(95,000)	(8,500)
Other investing activities			0	(7,500)
Net cash provided by investing activities			1,038,587	531,549
Financing activities:
Proceeds from sale of ordinary shares, net of cost			0	50,000
Proceeds from long-term loan			37,372	16,838
Proceeds from short-term loans			163,774	143,456
Repayment of short-term loans			(145,428)	(40,229)
Proceeds from option exercises and employee share purchase plan			35,677	82,192
Net cash provided by financing activities			91,395	252,257
Effect of foreign exchange rate changes, net			(133,929)	6,769
Net decrease in cash, cash equivalents, and restricted cash			(182,375)	(309)
Cash, cash equivalents, and restricted cash at beginning of period			4,382,887	1,390,005	$ 1,390,005
Cash, cash equivalents, and restricted cash at end of period	4,200,512	1,389,696	4,200,512	1,389,696	4,382,887
Supplemental cash flow information:
Cash and cash equivalents	4,197,132	1,383,310	4,197,132	1,383,310	4,375,678
Short-term restricted cash	191	330	191	330	328
Long-term restricted cash	$ 3,189	$ 6,056	3,189	6,056	$ 6,881
Income taxes paid			25,006	15,214
Interest paid			19,865	23,398
Supplemental non-cash information:
Acquisitions of equipment included in accounts payable			47,310	41,897
Acquired in-process research and development included in accrued expenses			$ 0	$ 45,000

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Ordinary Shares	Additional Paid-In Capital	Accumulated Other Comprehensive Income (loss)	Accumulated Deficit
Balance at the beginning of period at Dec. 31, 2020	$ 3,803,281	$ 118	$ 7,414,932	$ 6,942	$ (3,618,711)
Balance at the beginning of period (in shares) at Dec. 31, 2020		1,190,821,941
Increase (Decrease) in Stockholders' Equity
Use of shares reserved for share option exercises and RSU releases (in shares)		(123,097)
Exercise of options, ESPP and release of RSUs	25,754	$ 1	25,753
Exercise of options, ESPP and release of RSUs (in shares)		6,623,773
Share-based compensation	45,833		45,833
Other comprehensive income (loss)	(3,738)			(3,738)
Net income (loss)	55,580				55,580
Balance at the end of period at Mar. 31, 2021	3,926,710	$ 119	7,486,518	3,204	(3,563,131)
Balance at the end of period (in shares) at Mar. 31, 2021		1,197,322,617
Balance at the beginning of period at Dec. 31, 2020	3,803,281	$ 118	7,414,932	6,942	(3,618,711)
Balance at the beginning of period (in shares) at Dec. 31, 2020		1,190,821,941
Balance at the end of period at Dec. 31, 2021	$ 6,132,563	$ 133	11,191,007	17,950	(5,076,527)
Balance at the end of period (in shares) at Dec. 31, 2021	1,334,804,281	1,334,804,281
Balance at the beginning of period at Mar. 31, 2021	$ 3,926,710	$ 119	7,486,518	3,204	(3,563,131)
Balance at the beginning of period (in shares) at Mar. 31, 2021		1,197,322,617
Increase (Decrease) in Stockholders' Equity
Use of shares reserved for share option exercises and RSU releases (in shares)		(1,599,676)
Exercise of options, ESPP and release of RSUs	9,847	$ 1	9,846
Exercise of options, ESPP and release of RSUs (in shares)		8,844,082
Share-based compensation	64,791		64,791
Other comprehensive income (loss)	8,891			8,891
Net income (loss)	(484,604)				(484,604)
Balance at the end of period at Jun. 30, 2021	3,525,635	$ 120	7,561,155	12,095	(4,047,735)
Balance at the end of period (in shares) at Jun. 30, 2021		1,204,567,023
Increase (Decrease) in Stockholders' Equity
Proceeds from issuance of ordinary shares, net of cost (in shares)		2,151,877
Proceeds from issuance of ordinary shares, net of cost	50,000	$ 0	50,000
Use of shares reserved for share option exercises and RSU releases (in shares)		(3,644,641)
Exercise of options, ESPP and release of RSUs	46,591	$ 1	46,590
Exercise of options, ESPP and release of RSUs (in shares)		10,159,942
Share-based compensation	67,077		67,077
Other comprehensive income (loss)	485			485
Net income (loss)	(438,114)				(438,114)
Balance at the end of period at Sep. 30, 2021	3,251,674	$ 121	7,724,822	12,580	(4,485,849)
Balance at the end of period (in shares) at Sep. 30, 2021		1,213,234,201
Balance at the beginning of period at Dec. 31, 2021	$ 6,132,563	$ 133	11,191,007	17,950	(5,076,527)
Balance at the beginning of period (in shares) at Dec. 31, 2021	1,334,804,281	1,334,804,281
Increase (Decrease) in Stockholders' Equity
Cost from issuance of ordinary shares	$ (152)		(152)
Use of shares reserved for share option exercises and RSU releases (in shares)		(2,850,328)
Exercise of options, ESPP and release of RSUs	11,880		11,880
Exercise of options, ESPP and release of RSUs (in shares)		2,851,316
Share-based compensation	65,555		65,555
Other comprehensive income (loss)	(496)			(496)
Net income (loss)	(435,198)				(435,198)
Balance at the end of period at Mar. 31, 2022	5,774,152	$ 133	11,268,290	17,454	(5,511,725)
Balance at the end of period (in shares) at Mar. 31, 2022		1,334,805,269
Balance at the beginning of period at Dec. 31, 2021	$ 6,132,563	$ 133	11,191,007	17,950	(5,076,527)
Balance at the beginning of period (in shares) at Dec. 31, 2021	1,334,804,281	1,334,804,281
Increase (Decrease) in Stockholders' Equity
Other comprehensive income (loss)	$ (179,473)
Balance at the end of period at Sep. 30, 2022	$ 4,655,171	$ 135	11,451,566	(161,523)	(6,635,007)
Balance at the end of period (in shares) at Sep. 30, 2022	1,349,640,180	1,349,640,180
Balance at the beginning of period at Mar. 31, 2022	$ 5,774,152	$ 133	11,268,290	17,454	(5,511,725)
Balance at the beginning of period (in shares) at Mar. 31, 2022		1,334,805,269
Increase (Decrease) in Stockholders' Equity
Use of shares reserved for share option exercises and RSU releases (in shares)		5,016,518
Exercise of options, ESPP and release of RSUs	7,092	$ 1	7,091
Exercise of options, ESPP and release of RSUs (in shares)		9,817,938
Share-based compensation	81,305		81,305
Other comprehensive income (loss)	(99,904)			(99,904)
Net income (loss)	(565,726)				(565,726)
Balance at the end of period at Jun. 30, 2022	5,196,919	$ 134	11,356,686	(82,450)	(6,077,451)
Balance at the end of period (in shares) at Jun. 30, 2022		1,349,639,725
Increase (Decrease) in Stockholders' Equity
Use of shares reserved for share option exercises and RSU releases (in shares)		(3,971,942)
Exercise of options, ESPP and release of RSUs	16,705	$ 1	16,704
Exercise of options, ESPP and release of RSUs (in shares)		3,972,397
Share-based compensation	78,176		78,176
Other comprehensive income (loss)	(79,073)			(79,073)
Net income (loss)	(557,556)				(557,556)
Balance at the end of period at Sep. 30, 2022	$ 4,655,171	$ 135	$ 11,451,566	$ (161,523)	$ (6,635,007)
Balance at the end of period (in shares) at Sep. 30, 2022	1,349,640,180	1,349,640,180

Description of Business, Basis

Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies	Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies Description of business BeiGene, Ltd. (the "Company", "BeiGene", "it", "its") is a global biotechnology company focused on developing and commercializing innovative affordable oncology medicines to improve treatment outcomes and expand access for patients worldwide. The Company currently has three approved medicines that were discovered and developed in its own labs, including BRUKINSA ® , a small molecule inhibitor of Bruton’s Tyrosine Kinase (BTK) for the treatment of various blood cancers, tislelizumab, an anti-PD-1 antibody immunotherapy for the treatment of various solid tumor and blood cancers, and pamiparib, a selective small molecule inhibitor of PARP1 and PARP2. The Company has obtained approvals to market BRUKINSA ® in the United States, the People's Republic of China (China or the PRC), the European Union (EU), the United Kingdom ("UK"), Canada, Australia and additional international markets, and tislelizumab and pamiparib in China. By leveraging its China commercial capabilities, the Company has in-licensed the rights to distribute 13 approved medicines for the China market. Supported by its global clinical development and commercial capabilities, the Company has entered into collaborations with world-leading biopharmaceutical companies such as Amgen Inc. ("Amgen") and Novartis Pharma AG ("Novartis") to develop and commercialize innovative medicines. The Company is committed to advancing best and first-in-class clinical candidates internally or with like-minded partners to develop impactful and affordable medicines for patients across the globe. Its internal clinical development capabilities are deep, including a more than 2,500-person global clinical development and medical affairs team that is running close to 80 ongoing or planned clinical trials in over 40 medicines and drug candidates. This includes more than 30 pivotal or potentially registration-enabling trials across its portfolio, including three internally discovered, approved medicines. The Company has enrolled in its clinical trials more than 16,000 subjects, of which approximately one-half have been outside of China. The Company has built, and is expanding, its internal manufacturing capabilities, through its state-of-the-art biologic and small molecule manufacturing facilities in China to support current and potential future demand of its medicines, and is building a commercial-stage biologics manufacturing and clinical R&D center in New Jersey. The Company also works with high quality contract manufacturing organizations ("CMOs") to manufacture its internally developed clinical and commercial products. Since its inception in 2010, the Company has become a fully integrated global organization of over 9,000 employees in 29 countries and regions, including the United States, China, Europe and Australia. Basis of presentation and consolidation The accompanying condensed consolidated balance sheet as of September 30, 2022, the condensed consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2022 and 2021, the condensed consolidated statements of cash flows for the nine months ended September 30, 2022 and 2021, and the condensed consolidated statements of shareholders' equity for the three and nine months ended September 30, 2022 and 2021, and the related footnote disclosures are unaudited. The accompanying unaudited interim condensed financial statements were prepared in accordance with U.S. generally accepted accounting principles (“GAAP”), including guidance with respect to interim financial information and in conformity with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for annual financial statements. These financial statements should be read in conjunction with the consolidated financial statements and related footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (the "Annual Report"). The unaudited interim condensed consolidated interim financial statements have been prepared on the same basis as the annual financial statements and, in the opinion of management, reflect all normal recurring adjustments, necessary to present a fair statement of the results for the interim periods presented. Results of operations for the three and nine months ended September 30, 2022 are not necessarily indicative of the results expected for the full fiscal year or for any future annual or interim period. The unaudited interim condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant intercompany transactions and balances between the Company and its subsidiaries are eliminated upon consolidation. Use of estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Areas where management uses subjective judgment include, but are not limited to, estimating the useful lives of long-lived assets, estimating variable consideration in product sales and collaboration revenue arrangements, identifying separate accounting units and determining the standalone selling price of each performance obligation in the Company’s revenue arrangements, assessing the impairment of long-lived assets, valuation and recognition of share-based compensation expenses, realizability of deferred tax assets, estimating uncertain tax positions, valuation of inventory, estimating the allowance for credit losses, determining defined benefit pension plan obligations, measurement of right-of-use assets and lease liabilities and the fair value of financial instruments. Management bases the estimates on historical experience, known trends and various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities and reported amounts of revenues and expenses. Actual results could differ from these estimates. Revision of prior period financial statements The Company evaluates the recoverability of its deferred tax assets on a jurisdiction-by-jurisdiction basis by assessing the adequacy of future expected taxable income from all sources, including reversal of temporary differences, forecasted operating earnings and available tax planning strategies in accordance with ASC 740. This assessment is subject to a high degree of subjectivity, as the sources of income rely heavily on estimates that are based on a number of factors, including historical experience and short-range and long-range business forecasts. A valuation allowance is provided when the Company determines that it is more-likely-than-not that some portion or all of a deferred tax asset will not be realized. Prior to the third quarter of 2022, the Company determined that the majority of its net deferred tax assets (primarily in the U.S.) were realizable on a more-likely-than-not basis, primarily due to cumulative pre-tax income at the taxpaying entity and the weighting of available positive and negative evidence. Accordingly, no valuation allowance was previously recorded related to those deferred tax assets. In October 2022, in connection with the preparation of its condensed consolidated financial statements for the three and nine months ended September 30, 2022, the Company reassessed its position on the realizability of its net deferred tax assets and determined that the negative evidence associated with cumulative losses at the consolidated financial statement level are not able to be overcome by other positive evidence, and therefore, a valuation allowance should be applied to its net deferred tax asset balance. The Company determined the previous conclusion to not apply a valuation allowance to certain net deferred tax assets was an error. In accordance with Staff Accounting Bulletin (SAB) No. 99, “Materiality,” and SAB No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements,” the Company evaluated the error and determined that the related impact was not material to any of its previously issued financial statements, but that correcting the cumulative impact of the error would be significant to its statements of operations for the three and nine months ended September 30, 2022. Accordingly, the Company has revised the first and second quarters of 2022 and the quarterly and annual periods of fiscal year 2021 condensed consolidated financial statements and related notes included herein to record a valuation allowance against the Company’s net deferred tax asset balance for all periods presented. A summary of revisions to previously reported financial statements is presented in Note 2, Revision of Prior Period Financial Statements. Note 9, Income Taxes and Note 13, Loss Per Share have been updated to reflect the revision. The Company will also correct previously reported financial information for this error in its future filings, as applicable. Recent accounting pronouncements New accounting standards which have not yet been adopted In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance . This update requires certain annual disclosures about transactions with a government that are accounted for by applying a grant or contribution accounting model by analogy. This update is effective for annual periods beginning after December 15, 2021, and early application is permitted. This guidance should be applied either prospectively to all transactions that are reflected in financial statements at the date of initial application and new transactions that are entered into after the date of initial application or retrospectively to those transactions. The Company does not expect the adoption of this guidance to have a material impact on the Company’s consolidated financial statements. Significant accounting policies For a more complete discussion of the Company’s significant accounting policies and other information, the unaudited interim condensed consolidated financial statements and notes thereto should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report for the year ended December 31, 2021. There have been no material changes to the Company’s significant accounting policies as of and for the nine months ended September 30, 2022, as compared to the significant accounting policies described in the Annual Report.

Revision of Prior Period Financ

Revision of Prior Period Financial Statements	9 Months Ended
	Sep. 30, 2022
Accounting Changes and Error Corrections [Abstract]
Revision of Prior Period Financial Statements	Revision of Prior Period Financial Statements As discussed in Note 1, the Company revised certain prior period financial statements to correct an error related to the valuation of net deferred tax assets, the impact of which was immaterial to our previously filed financial statements in the first and second quarters of 2022 and the quarterly and annual periods of fiscal 2021 (See Note 1). Specifically, a valuation allowance should have been recorded on all net deferred tax assets and such a valuation allowance was not previously recorded. A summary of revisions to the Company’s previously reported financial statements for the comparative periods presented within this Quarterly Report on Form 10-Q is presented below. Condensed Consolidated Balance Sheet (unaudited) As of December 31, 2021 As Reported Adjustments As Revised $ $ $ Deferred tax assets 110,424 (110,424) — Total non-current assets 1,032,069 (110,424) 921,645 Total assets 8,645,949 (110,424) 8,535,525 Accumulated deficit (4,966,103) (110,424) (5,076,527) Total equity 6,242,987 (110,424) 6,132,563 Total liabilities and equity 8,645,949 (110,424) 8,535,525 Condensed Consolidated Statements of Operations (unaudited) Three Months Ended Nine Months Ended September 30, 2021 September 30, 2021 As Reported Adjustments As Revised As Reported Adjustments As Revised $ $ $ $ $ $ Income tax expense (benefit) (19,223) 24,259 5,036 (24,083) 39,437 15,354 Net loss (413,855) (24,259) (438,114) (827,701) (39,437) (867,138) Net loss per share (0.34) (0.02) (0.36) (0.69) (0.03) (0.72) Net loss per American Depositary Share ("ADS") (4.46) (0.26) (4.72) (8.99) (0.43) (9.42) Condensed Consolidated Statements of Comprehensive Loss (unaudited) Three Months Ended Nine Months Ended September 30, 2021 September 30, 2021 As Reported Adjustments As Revised As Reported Adjustments As Revised $ $ $ $ $ $ Net loss (413,855) (24,259) (438,114) (827,701) (39,437) (867,138) Comprehensive loss (413,370) (24,259) (437,629) (822,063) (39,437) (861,500) Condensed Consolidated Statement of Cash Flows (unaudited) Nine Months Ended September 30, 2021 As Reported Adjustments As Revised $ $ $ Operating activities: Net loss (827,701) (39,437) (867,138) Adjustments to reconcile net loss to net cash used in operating activities: Deferred income tax benefits (38,408) 40,882 2,474 Changes in operating assets and liabilities: Other assets (92,938) 449 (92,489) Accrued expenses and other payables 819 (863) (44) Other liabilities 3,438 (1,031) 2,407 Net cash used in operating activities (790,884) — (790,884) Condensed Consolidated Statement of Stockholders' Equity (unaudited) Accumulated Deficit Total Equity As Reported Adjustments As Revised As Reported Adjustments As Revised $ $ $ $ $ $ Balance at December 31, 2021 (4,966,103) (110,424) (5,076,527) 6,242,987 (110,424) 6,132,563 Net loss (434,274) (924) (435,198) (434,274) (924) (435,198) Balance at March 31, 2022 (5,400,377) (111,348) (5,511,725) 5,885,500 (111,348) 5,774,152 Net loss (571,449) 5,723 (565,726) (571,449) 5,723 (565,726) Balance at June 30, 2022 (5,971,826) (105,625) (6,077,451) 5,302,544 (105,625) 5,196,919 Balance at December 31, 2020 (3,552,749) (65,962) (3,618,711) 3,869,243 (65,962) 3,803,281 Net income 66,495 (10,915) 55,580 66,495 (10,915) 55,580 Balance at March 31, 2021 (3,486,254) (76,877) (3,563,131) 4,003,587 (76,877) 3,926,710 Net loss (480,341) (4,263) (484,604) (480,341) (4,263) (484,604) Balance at June 30, 2021 (3,966,595) (81,140) (4,047,735) 3,606,775 (81,140) 3,525,635 Net loss (413,855) (24,259) (438,114) (413,855) (24,259) (438,114) Balance at September 30, 2021 (4,380,450) (105,399) (4,485,849) 3,357,073 (105,399) 3,251,674

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The Company measures certain financial assets and liabilities at fair value. Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as determined by either the principal market or the most advantageous market. Inputs used in the valuation techniques to derive fair values are classified based on a three-level hierarchy, as follows: Level 1 – Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the asset or liability. The Company considers an active market to be one in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis, and considers an inactive market to be one in which there are infrequent or few transactions for the asset or liability, the prices are not current, or price quotations vary substantially either over time or among market makers. The following tables present the Company’s financial assets and liabilities measured and recorded at fair value on a recurring basis using the above input categories as of September 30, 2022 and December 31, 2021: Quoted Price in Active Market for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs As of September 30, 2022 (Level 1) (Level 2) (Level 3) $ $ $ Cash equivalents U.S. Treasury securities 123,519 — — Money market funds 373,370 — — Short-term investments (Note 5): U.S. Treasury securities 871,998 — — Other non-current assets (Note 5): Equity securities with readily determinable fair values 6,467 2,037 — Convertible debt instrument — — 5,000 Total 1,375,354 2,037 5,000 Quoted Price in Active Market for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs As of December 31, 2021 (Level 1) (Level 2) (Level 3) $ $ $ Cash equivalents U.S. Treasury securities 107,855 — — Money market funds 315,564 — — Short-term investments (Note 5): U.S. Treasury securities 2,241,962 — — Other non-current assets (Note 5): Equity securities with readily determinable fair values 23,809 10,306 — Total 2,689,190 10,306 — The Company's cash equivalents are highly liquid investments with original maturities of 3 months or less. Short-term investments represent the Company's investments in available-for-sale debt securities. The Company determines the fair value of cash equivalents and available-for-sale debt securities using a market approach based on quoted prices in active markets. The Company's equity securities carried at fair value consist of holdings in common stock and warrants to purchase additional shares of common stock of Leap Therapeutics, Inc. ("Leap"), which were acquired in connection with a collaboration and license agreement entered into in January 2020 and in Leap's underwritten public offering in September 2021. The common stock investment in Leap, a publicly-traded biotechnology company, is measured and carried at fair value and classified as Level 1. The warrants to purchase additional shares of common stock in Leap are classified as a Level 2 investment and are measured using the Black-Scholes option-pricing valuation model, which utilizes a constant maturity risk-free rate and reflects the term of the warrants, dividend yield and stock price volatility, that is based on the historical volatility of similar companies. Refer to Note 5, Restricted Cash and Investments for details of the determination of the carrying amount of private equity investments without readily determinable fair values and equity method investments. The Company holds a convertible note of a private biotech company. The Company has elected the fair value option method of accounting for the convertible note. Accordingly, the convertible note is remeasured at fair value on a recurring basis using Level 3 inputs, with any changes in the fair value option recorded in other income (loss). As of September 30, 2022 and December 31, 2021, the fair values of cash and cash equivalents, restricted cash, accounts receivable, accounts payable, and short-term debt approximated their carrying values due to their short-term nature. Long-term

Collaborative and Licensing Arr

Collaborative and Licensing Arrangements	9 Months Ended
	Sep. 30, 2022
Research and Development [Abstract]
Collaborative and Licensing Arrangements	Collaborative and Licensing Arrangements The Company has entered into collaborative arrangements for the research and development, manufacture and/or commercialization of medicines and drug candidates. To date, these collaborative arrangements have included out-licenses of and options to out-license internally developed products and drug candidates to other parties, in-licenses of products and drug candidates from other parties, and profit- and cost-sharing arrangements. These arrangements may include non-refundable upfront payments, contingent obligations for potential development, regulatory and commercial performance milestone payments, cost-sharing and reimbursement arrangements, royalty payments, and profit sharing. Out-Licensing Arrangements For the three and nine months ended September 30, 2022 and 2021, the Company’s collaboration revenue consisted entirely of upfront license fees, research and development services revenue and right to access intellectual property revenue from its collaboration agreements with Novartis for tislelizumab and ociperlimab. The following table summarizes total collaboration revenue recognized for the three and nine months ended September 30, 2022 and 2021: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Revenue from Collaborators $ $ $ $ License revenue — — — 484,646 Research and development service revenue 9,834 13,979 34,074 40,456 Right to access intellectual property revenue 26,249 — 78,746 — Other 2,039 — 7,416 — Total 38,122 13,979 120,236 525,102 Novartis Tislelizumab Collaboration and License In January 2021, the Company entered into a collaboration and license agreement with Novartis, granting Novartis rights to develop, manufacture and commercialize tislelizumab in North America, Europe, and Japan ("Novartis Territory"). The Company and Novartis have agreed to jointly develop tislelizumab in these licensed countries, with Novartis responsible for regulatory submissions after a transition period and for commercialization upon regulatory approvals. In addition, both companies may conduct clinical trials globally to explore combinations of tislelizumab with other cancer treatments, and the Company has an option to co-detail the product in North America, funded in part by Novartis. Under the agreement the Company received an upfront cash payment of $650,000 from Novartis. The Company is eligible to receive up to $1,300,000 upon the achievement of regulatory milestones, $250,000 upon the achievement of sales milestones, and royalties on future sales of tislelizumab in the licensed territory. Under the terms of the agreement, the Company is responsible for funding ongoing clinical trials of tislelizumab, Novartis has agreed to fund new registrational, bridging, or post-marketing studies in its territory, and each party will be responsible for funding clinical trials evaluating tislelizumab in combination with its own or third party products. Each party retains the worldwide right to commercialize its propriety products in combination with tislelizumab. The Company evaluated the Novartis agreement under ASC 606 as all the material units of account within the agreement represented transactions with a customer. The Company identified the following material components under the agreement: (1) exclusive license for Novartis to develop, manufacture, and commercialize tislelizumab in the Novartis Territory, transfer of know-how and use of the tislelizumab trademark; (2) conducting and completing ongoing trials of tislelizumab (“tislelizumab R&D services”); and (3) supplying Novartis with required quantities of the tislelizumab drug product, or drug substance, upon receipt of an order from Novartis. The Company determined that the license, transfer of know-how and use of trademarks are not distinct from each other and represent a single performance obligation. The tislelizumab R&D services represent a material promise and were determined to be a separate performance obligation at the outset of the agreement as the promise is distinct and has standalone value to Novartis. The Company evaluated the supply component of the contract and noted the supply will not be provided at a significant incremental discount to Novartis. The Company concluded that, for the purpose of ASC 606, the provision related to providing clinical and commercial supply of tislelizumab in the Novartis Territory was an option but not a performance obligation of the Company at the outset of the Novartis collaboration agreement. A performance obligation for the clinical and commercial supply will be established as quantities of drug product or drug substance are ordered by Novartis. The Company determined that the transaction price as of the outset of the arrangement was the upfront payment of $650,000. The potential milestone payments that the Company is eligible to receive were excluded from the transaction price, as all milestone amounts were fully constrained due to uncertainty of achievement. The transaction price was allocated to the two identified performance obligations based on a relative fair value basis. The standalone selling price of the license, transfer of know-how and use of trademarks performance obligation was determined using the adjusted market assessment approach. Based on the valuation performed by the Company, the standalone selling price of the license, transfer of know-how and use of trademarks was valued at $1,231,000. The standalone selling price of the tislelizumab R&D services was valued at $420,000 using a cost plus margin valuation approach. Based on the relative standalone selling prices of the two performance obligations, $484,646 of the total transaction price was allocated to the license and $165,354 was allocated to the tislelizumab R&D services. The Company satisfied the license performance obligation at a point in time when the license was delivered and the transfer of know-how completed which occurred during the nine months ended September 30, 2021. As such, the Company recognized the entire amount of the transaction price allocated to the license as collaboration revenue during the nine months ended September 30, 2021. The portion of the transaction price allocated to the tislelizumab R&D services was deferred and is being recognized as collaboration revenue as the tislelizumab R&D services are performed using a percentage-of-completion method. Estimated costs to complete are reassessed on a periodic basis and any updates to the revenue earned are recognized on a prospective basis. The Company recognized R&D service revenue of $8,043 and $28,699 during the three and nine months ended September 30, 2022, respectively, and $13,979 and $40,456 during the three and nine months ended September 30, 2021, respectively. The Company also recognized other collaboration revenue of $2,039 and $7,416 related to the sale of tislelizumab clinical supply to Novartis in conjunction with the collaboration during the three and nine months ended September 30, 2022, respectively. Ociperlimab Option, Collaboration and License Agreement and China Broad Market Development Agreement In December 2021, the Company expanded its collaboration with Novartis by entering into an option, collaboration and license agreement with Novartis to develop, manufacture and commercialize the Company's investigational TIGIT inhibitor ociperlimab in the Novartis Territory. In addition, the Company and Novartis entered into an agreement granting the Company rights to market, promote and detail five approved Novartis oncology products, TAFINLAR ® (dabrafenib), MEKINIST ® (trametinib), VOTRIENT ® (pazopanib), AFINITOR ® (everolimus), and ZYKADIA ® (ceritinib), across designated regions of China referred to as “broad markets.” In the first quarter of 2022, the Company initiated marketing and promotion of these five products. Under the terms of the option, collaboration and license agreement, the Company received an upfront cash payment of $300,000 in January 2022 from Novartis and will receive an additional payment of $600,000 or $700,000 in the event Novartis exercises its exclusive time-based option prior to mid-2023 or between then and late-2023, respectively. Following option exercise, the Company is eligible to receive up to $745,000 upon the achievement of regulatory approval milestones, $1,150,000 upon the achievement of sales milestones, and royalties on future sales of ociperlimab in the Novartis Territory. Subject to the terms of the option, collaboration and license agreement, during the option period, Novartis has agreed to initiate and fund additional global clinical trials with ociperlimab and the Company has agreed to expand enrollment in two ongoing trials. Following the option exercise, Novartis has agreed to share development costs of global trials. Following approval, the Company has agreed to provide 50 percent of the co-detailing and co-field medical efforts in the United States, and has an option to co-detail up to 25 percent in Canada and Mexico, funded in part by Novartis. Each party retains the worldwide right to commercialize its propriety products in combination with ociperlimab, as is the case with tislelizumab under the tislelizumab collaboration and license agreement. The existing tislelizumab collaboration and license agreement was not modified as a result of the ociperlimab option, collaboration and license agreement. The Company evaluated the Novartis agreements under ASC 606 as the units of account within the agreement represented transactions with a customer. The Company identified the following material promises under the agreement: (1) exclusive option for Novartis to license the rights to develop, manufacture, and commercialize ociperlimab in the Novartis Territory; (2) Novartis' right to access ociperlimab in its own clinical trials during the option period; (3) initial transfer of BeiGene know-how; and (4) conducting and completing ongoing trials of ociperlimab during the option period ("ociperlimab R&D Services", together with "tislelizumab R&D services", "R&D services"). The market development activities are considered immaterial in the context of the contracts. The Company concluded that, at the inception of the agreement, the option for the exclusive product license constitutes a material right as it represents a significant and incremental discount to the fair value of the exclusive product license that Novartis would not have received without entering into the agreement and is therefore considered a distinct performance obligation. The Company determined that Novartis' right to access ociperlimab in its own trials over the option period and the initial transfer of know-how were not distinct from each other, as the right to access ociperlimab has limited value without the corresponding know-how transfer, and therefore should be combined into one distinct performance obligation. The ociperlimab R&D Services represent a material promise and were determined to be a separate performance obligation at the outset of the agreement as the promise is distinct and has standalone value to Novartis. The Company determined the transaction price at the outset of the arrangement as the upfront payment of $300,000. The option exercise fee is contingent upon Novartis exercising its right and is considered fully constrained until the option is exercised. Additionally, the milestone and royalty payments are not applicable until after the option is exercised, at which point the likelihood of meeting milestones, regulatory approval and meeting certain sales thresholds will be assessed. The transaction price was allocated to the three identified performance obligations based on a relative fair value basis. The standalone selling price of the material right for the option to the exclusive product license was calculated as the incremental discount between (i) the value of the license determined using a discounted cash flow method adjusted for probability of the option being exercised and (ii) the expected option exercise fee using the most-likely-amount method at option exercise. The standalone selling price of the combined performance obligation for Novartis' right to access ociperlimab for its own clinical trials during the option period and the initial transfer of BeiGene know-how was determined using a discounted cash flow method. The standalone selling price of the ociperlimab R&D Services was determined using an expected cost plus margin approach. Based on the relative standalone selling prices of the three performance obligations, $71,980 of the total transaction price was allocated to the material right, $213,450 was allocated to Novartis' right to use ociperlimab in its own clinical trials during the option period and the transfer of BeiGene know-how, and $14,570 was allocated to the ociperlimab R&D Services. The Company will satisfy the material right performance obligation at a point in time at the earlier of when Novartis exercises the option and the license is delivered or the expiration of the option period. As such, the entire amount of the transaction price allocated to the material right was deferred. The portion of the transaction price allocated to Novartis' right to access ociperlimab in its own clinical trials during the option period and the initial transfer of BeiGene know-how was deferred and is being recognized over the expected option period. The portion of the transaction price allocated to the ociperlimab R&D Services was deferred and is being recognized as collaboration revenue as the ociperlimab R&D Services are performed over the expected option period. The Company recognized collaboration revenue of $26,249 and $78,746 related to Novartis right to access ociperlimab in clinical trials and the transfer of know how performance obligation during the three and nine months ended September 30, 2022, respectively, and R&D service revenue of $1,791 and $5,375 during the three and nine months ended September 30, 2022, respectively. In-Licensing Arrangements Amgen In October 2019, the Company entered into a global strategic oncology collaboration with Amgen ("Amgen Collaboration Agreement") for the commercialization and development in China, excluding Hong Kong, Taiwan and Macau, of Amgen’s XGEVA ® , KYPROLIS ® , and BLINCYTO ® , and the joint global development of a portfolio of oncology assets in Amgen’s pipeline, with BeiGene responsible for development and commercialization in China. The agreement became effective on January 2, 2020, following approval by the Company's shareholders and satisfaction of other closing conditions. Under the agreement, the Company is responsible for the commercialization of XGEVA ® , KYPROLIS ® and BLINCYTO ® in China for five ® was approved in China in 2019 for patients with giant cell tumor of the bone and in November 2020 for the prevention of skeletal-related events in cancer patients with bone metastases. In July 2020, the Company began commercializing XGEVA ® in China. In December 2020, BLINCYTO ® was approved in China for injection for the treatment of adult patients with relapsed or refractory (R/R) B-cell precursor acute lymphoblastic leukemia (ALL). In July 2021, KYPROLIS ® was conditionally approved in China for injection in combination with dexamethasone for the treatment of adult patients with R/R multiple myeloma. In April 2022, BLINCYTO ® was conditionally approved for injection for the treatment of pediatric patients with R/R CD19-positive B-cell precursor ALL. Amgen and the Company are also jointly developing a portfolio of Amgen oncology pipeline assets under the collaboration. The Company is responsible for conducting clinical development activities in China and co-funding global development costs by contributing cash and development services up to a total cap of $1,250,000. Amgen is responsible for all development, regulatory and commercial activities outside of China. For each pipeline asset that is approved in China, the Company will receive commercial rights for seven years from approval. The Company has the right to retain approximately one out of every three approved pipeline assets, other than LUMAKRAS ™ (sotorasib), Amgen's KRAS G12C inhibitor, for commercialization in China. The Company and Amgen will share equally in the China commercial profits and losses during the commercialization period. The Company is entitled to receive royalties from sales in China for pipeline assets returned to Amgen for five years after the seven-year commercialization period. The Company is also entitled to receive royalties from global sales of each product outside of China (with the exception of LUMAKRAS™). The Amgen Collaboration Agreement is within the scope of ASC 808, as both parties are active participants and are exposed to the risks and rewards dependent on the commercial success of the activities performed under the agreement. The Company is the principal for product sales to customers in China during the commercialization period and recognizes 100% of net product revenue on these sales. Amounts due to Amgen for its portion of net product sales will be recorded as cost of sales. Cost reimbursements due to or from Amgen under the profit share will be recognized as incurred and recorded to cost of sales; selling, general and administrative expense; or research and development expense, based on the underlying nature of the related activity subject to reimbursement. Costs incurred for the Company's portion of the global co-development funding are recorded to research and development expense as incurred. On April 20, 2022, the parties entered into the First Amendment to Amgen Collaboration Agreement, which amends certain terms and conditions relating to the financial responsibilities of the parties in connections with the development and commercialization of certain Amgen proprietary products for the treatment of oncology-related diseases and conditions. In connection with the Amgen Collaboration Agreement, a Share Purchase Agreement ("SPA") was entered into by the parties in October 2019. On January 2, 2020, the closing date of the transaction, Amgen purchased 15,895,001 of the Company's ADSs for $174.85 per ADS, representing a 20.5% ownership stake in the Company. Per the SPA, the cash proceeds shall be used as necessary to fund the Company's development obligations under the Amgen Collaboration Agreement. Pursuant to the SPA, Amgen also received the right to designate one member of the Company's board of directors, and Anthony Hooper joined the Company's board of directors as the Amgen designee in January 2020. In determining the fair value of the common stock at closing, the Company considered the closing price of the common stock on the closing date of the transaction and included a lack of marketability discount because the shares are subject to certain restrictions. The fair value of the shares on the closing date was determined to be $132.74 per ADS, or $2,109,902 in the aggregate. The Company determined that the premium paid by Amgen on the share purchase represents a cost share liability due to the Company's co-development obligations. The fair value of the cost share liability on the closing date was determined to be $601,857 based on the Company's discounted estimated future cash flows related to the pipeline assets. The total cash proceeds of $2,779,241 were allocated based on the relative fair value method, with $2,162,407 recorded to equity and $616,834 recorded as a research and development cost share liability. The cost share liability is being amortized proportionately as the Company contributes cash and development services to its total co-development funding cap. Amounts recorded related to the Company's portion of the co-development funding on the pipeline assets for the three and nine months ended September 30, 2022 and 2021 were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Research and development expense 25,462 29,710 72,251 85,040 Amortization of research and development cost share liability 24,806 28,943 70,389 82,846 Total amount due to Amgen for BeiGene's portion of the development funding 50,268 58,653 142,640 167,886 As of September 30, 2022 Remaining portion of development funding cap 648,419 As of September 30, 2022 and December 31, 2021, the research and development cost share liability recorded in the Company's balance sheet was as follows: As of September 30, December 31, 2022 2021 $ $ Research and development cost share liability, current portion 115,721 120,801 Research and development cost share liability, non-current portion 204,252 269,561 Total research and development cost share liability 319,973 390,362 The total reimbursement due under the commercial profit-sharing agreement for product sales is classified in the income statement for the three and nine months ended September 30, 2022 and 2021 as follows: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Cost of sales - product 319 380 3,797 1,058 Research and development (1,125) (373) (227) (310) Selling, general and administrative (13,854) (12,552) (40,496) (28,469) Total (14,660) (12,545) (36,926) (27,721) The Company purchases commercial inventory from Amgen to distribute in China. Inventory purchases amounted to $29,269 and $59,330 during the three and nine months ended September 30, 2022, respectively, and $32,129 and $50,983 during the three and nine months ended September 30, 2021, respectively. Net amounts payable to Amgen as of September 30, 2022 and December 31, 2021 were $95,087 and $106,790, respectively.

Restricted Cash and Investments

Restricted Cash and Investments	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Restricted Cash and Investments	Restricted Cash and Investments Restricted Cash The Company’s restricted cash balance of $3,380 and $7,209 as of September 30, 2022 and December 31, 2021, respectively, primarily consists of RMB-denominated cash deposits held in designated bank accounts for collateral for letters of credit. The Company classifies restricted cash as current or non-current based on the term of the restriction. In addition to the restricted cash balances above, the Company is required by the PRC securities law to use the proceeds from the STAR offering in strict compliance with the planned uses as disclosed in the PRC prospectus as well as those disclosed in the Company's proceeds management policy approved by the board of directors. Short-Term Investments Short-term investments as of September 30, 2022 consisted of the following available-for-sale debt securities: Gross Gross Fair Value Amortized Unrealized Unrealized (Net Carrying Cost Gains Losses Amount) $ $ $ $ U.S. Treasury securities 883,126 — 11,128 871,998 Total 883,126 — 11,128 871,998 Short-term investments as of December 31, 2021 consisted of the following available-for-sale debt securities: Gross Gross Fair Value Amortized Unrealized Unrealized (Net Carrying Cost Gains Losses Amount) $ $ $ $ U.S. Treasury securities 2,245,662 — 3,700 2,241,962 Total 2,245,662 — 3,700 2,241,962 As of September 30, 2022, the Company's available-for-sale debt securities consisted entirely of short-term U.S. treasury securities, which were determined to have zero risk of expected credit loss. Accordingly, no allowance for credit loss was recorded as of September 30, 2022. Equity Securities with Readily Determinable Fair Values Leap Therapeutics, Inc. (Leap) In January 2020, the Company purchased $5,000 of Series B mandatorily convertible, non-voting preferred stock of Leap in connection with a strategic collaboration and license agreement the Company entered into with Leap. The Series B shares were subsequently converted into shares of Leap common stock and warrants to purchase additional shares of common stock upon approval of Leap's shareholders in March 2020. In September 2021, the Company purchased $7,250 of common stock in Leap's underwritten public offering. As of September 30, 2022, the Company's ownership interest in the outstanding common stock of Leap was 7.4% based on information from Leap. Inclusive of the shares of common stock issuable upon the exercise of the currently exercisable warrants, the Company's interest is approximately 11.7% based on information from Leap. The Company measures the investment in the common stock and warrants at fair value, with changes in fair value recorded to other income (expense), net. The Company recorded unrealized losses of $2,950 and $25,611 for the three and nine months ended September 30, 2022, respectively, and unrealized gains of $23,764 and $18,388 for the three and nine months ended September 30, 2021, respectively, in the consolidated statements of operations. As of September 30, 2022 and December 31, 2021, the fair value of the common stock and warrants was as follows: As of September 30, December 31, 2022 2021 $ $ Fair value of Leap common stock 6,467 23,809 Fair value of Leap warrants 2,037 10,306 Private Equity Securities without Readily Determinable Fair Values The Company invests in equity securities of certain companies whose securities are not publicly traded and fair value is not readily determinable and where the Company has concluded it does not have significant influence based on its ownership percentage and other factors. These investments are recorded at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. The Company held investments of $56,789 and $43,722 in equity securities without readily determinable fair values as of September 30, 2022 and December 31, 2021, respectively. The Company recorded gains of $4,699 and $5,065 related to observable price changes in orderly transactions for similar investments of the same issuer for the three and nine months ended September 30, 2022, respectively, to other income (expense), net in the consolidated statements of operations. Equity-Method Investments

Inventories

Inventories	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Inventories	Inventories The Company’s inventory balance consisted of the following: As of September 30, December 31, 2022 2021 $ $ Raw materials 88,953 78,140 Work in process 22,737 9,397 Finished goods 179,221 155,089 Total inventories 290,911 242,626

Property, plant and equipment

Property, plant and equipment	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Property, plant and equipment	Property, plant and equipment Property, plant and equipment are recorded at cost and consisted of the following: As of September 30, December 31, 2022 2021 $ $ Land 65,485 65,485 Laboratory equipment 137,990 118,203 Leasehold improvements 50,005 50,288 Building 170,243 144,083 Manufacturing equipment 147,433 119,585 Software, electronics and office equipment 38,257 27,404 Property, plant and equipment, at cost 609,413 525,048 Less: accumulated depreciation (149,692) (124,286) Construction in progress 222,193 186,843 Property, plant and equipment, net 681,914 587,605 In November 2021, the Company purchased a 42-acre site located in Hopewell, NJ for $75,197. The total purchase price was allocated between the land and an existing building on the property based on their relative fair values. The Company is constructing a biologics manufacturing facility and research and development center on the land. Depreciation expense was $15,214 and $45,255 for the three and nine months ended September 30, 2022, respectively, and $11,773 and $32,440 for the three and nine months ended September 30, 2021, respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets as of September 30, 2022 and December 31, 2021 are summarized as follows: As of September 30, 2022 December 31, 2021 Gross Gross carrying Accumulated Intangible carrying Accumulated Intangible amount amortization assets, net amount amortization assets, net $ $ $ $ $ $ Finite-lived intangible assets: Product distribution rights 7,500 (3,813) 3,687 7,500 (3,250) 4,250 Developed product 40,432 (3,270) 37,162 43,394 (965) 42,429 Trading license 816 (816) — 816 (816) — Total finite-lived intangible assets 48,748 (7,899) 40,849 51,710 (5,031) 46,679 Product distribution rights consist of distribution rights on the approved cancer therapies licensed from Bristol Myers Squibb Company ("BMS") as part of the BMS collaboration. The Company is amortizing the product distribution rights, as a single identified asset, over a period of 10 years from the date of acquisition. Developed products represent the post-approval milestone payments under license and commercialization agreements. The Company is amortizing the developed products over the remainder of the respective product patent or the term of the commercialization agreements. Trading license represents the Guangzhou drug distribution license acquired in September 2018. The Company amortized the drug distribution trading license over the remainder of the initial license term through February 2020. The trading license has been renewed through February 2024. Amortization expense for developed product is included in cost of sales - product in the accompanying consolidated statements of operations. Amortization expense for product distribution rights and the trading licenses is included in operating expenses in the accompanying consolidated statements of operations. The weighted-average life for each finite-lived intangible assets is approximately 12 years. Amortization expense was as follows: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Amortization expense - Cost of sales - product 800 216 2,444 333 Amortization expense - Operating expense 187 188 563 563 987 404 3,007 896 Estimated amortization expense for each of the five succeeding years and thereafter, as of September 30, 2022 is as follows: Year Ending December 31, Cost of Sales - Product Operating Expenses Total $ $ $ 2022 (remainder of year) 779 188 967 2023 3,117 750 3,867 2024 3,117 750 3,867 2025 3,117 750 3,867 2026 3,117 750 3,867 2027 and thereafter 23,915 499 24,414 Total 37,162 3,687 40,849

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax expense was $6,318 and $28,408 for the three and nine months ended September 30, 2022, respectively. Income tax expense was $5,036 and $15,354 for the three and nine months ended September 30, 2021, respectively. The income tax expense for the three and nine months ended September 30, 2022 was primarily attributable to current China tax expense for certain subsidiaries determined after certain non-deductible expenses and current U.S. tax expense determined after other special tax deductions and research and development tax credits. The income tax expense for the three and nine months ended September 30, 2021 was primarily attributable to current China tax expense for certain subsidiaries determined after certain non-deductible expenses. On a quarterly basis, the Company evaluates the realizability of deferred tax assets by jurisdiction and assesses the need for a valuation allowance. In assessing the realizability of deferred tax assets, the Company considers historical profitability, evaluation of scheduled reversals of deferred tax liabilities, projected future taxable income and tax-planning strategies. Valuation allowances have been provided on deferred tax assets where, based on all available evidence, it was considered more likely than not that some portion or all of the recorded deferred tax assets will not be realized in future periods. After consideration of all positive and negative evidence, as of September 30, 2022 and September 30, 2021, the Company will maintain a full valuation allowance against its net deferred tax assets. As of September 30, 2022, the Company had gross unrecognized tax benefits of $12,725. The Company does not anticipate that the amount of existing unrecognized tax benefits will significantly change within the next 12 months. The Company’s reserve for uncertain tax positions increased by $960 and $2,800, respectively, in the three and nine months ended September 30, 2022 primarily due to U.S. federal and state tax credits and incentives. The Company has elected to record interest and penalties related to income taxes as a component of income tax expense. As of September 30, 2022 and December 31, 2021, the Company's accrued interest and penalties, where applicable, related to uncertain tax positions were not material. The Company conducts business in a number of tax jurisdictions and, as such, is required to file income tax returns in multiple jurisdictions globally. As of September 30, 2022, Australia tax matters are open to examination for the years 2013 through 2022, China tax matters are open to examination for the years 2012 through 2022, Switzerland tax matters are open to examination for the years 2018 through 2022, and U.S. federal tax matters are open to examination for years 2015 through 2022. Various U.S. states and other non-US tax jurisdictions in which the Company files tax returns remain open to examination for 2012 through 2022.

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information	9 Months Ended
	Sep. 30, 2022
Balance Sheet Related Disclosures [Abstract]
Supplemental Balance Sheet Information	Supplemental Balance Sheet Information The roll-forward of the allowance for credit losses related to trade accounts receivable for the nine months ended September 30, 2022 and 2021 consists of the following activity: Nine Months Ended September 30, 2022 2021 $ $ Balance at beginning of the period 415 112 Current period provision for expected credit losses (161) (7) Amounts written-off — — Exchange rate changes (2) 3 Balance at end of the period 252 108 Prepaid expenses and other current assets consist of the following: As of September 30, December 31, 2022 2021 $ $ Prepaid research and development costs 74,575 87,239 Prepaid manufacturing cost 60,971 78,538 Prepaid taxes 11,494 58,579 Other receivables 11,272 12,010 Interest receivable 2,203 5,052 Prepaid insurance 6,465 1,695 Short-term deposit 10,917 2,982 Other current assets 21,869 24,078 Total 199,766 270,173 Other non-current assets consist of the following: As of September 30, December 31, 2022 2021 $ $ Goodwill 109 109 Prepayment of property and equipment 17,951 14,140 Prepayment of facility capacity expansion activities (1) 19,676 24,237 Prepaid VAT 217 17,162 Rental deposits and other 6,520 6,609 Long-term investments 96,080 100,792 Total 140,553 163,049 (1) Represents payments for facility expansions under commercial supply agreements. The payments are providing future benefit to the Company through credits on commercial supply purchases. Accrued expenses and other payables consist of the following: As of September 30, December 31, 2022 2021 $ $ Compensation related 142,837 139,966 External research and development activities related 114,008 213,922 Commercial activities 34,646 71,560 Employee tax withholdings 25,879 45,661 Sales rebates and returns related 49,890 59,639 Professional fees and other 42,995 27,307 Total 410,255 558,055 Other long-term liabilities consist of the following: As of September 30, December 31, 2022 2021 $ $ Deferred government grant income 37,700 46,352 Pension liability 7,330 7,814 Other 139 68 Total 45,169 54,234

Debt

Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Debt	Debt The following table summarizes the Company's short-term and long-term debt obligations as of September 30, 2022 and December 31, 2021: Lender Agreement Date Line of Credit Term Maturity Date Interest Rate As of September 30, 2022 December 31, 2021 $ RMB $ RMB China Construction Bank April 4, 2018 RMB580,000 9-year April 4, 2027 (1) 4,077 29,000 1,255 8,000 China Merchants Bank January 22, 2020 (2) 9-year January 20, 2029 (2) 1,406 10,000 1,569 10,000 China Merchants Bank November 9, 2020 RMB378,000 9-year November 8, 2029 (3) 3,866 27,500 — — China Minsheng Bank (the "Senior Loan") September 24, 2020 $200,000 (4) 4.5 % 200,000 1,422,677 200,000 1,274,535 Zhuhai Hillhouse (the "Related Party Loan") September 24, 2020 RMB500,000 (5) 4.5 % 14,058 100,000 15,693 100,000 Shanghai Pudong Development Bank February 25, 2022 $50,000 1-year February 25, 2023 2.2 % 50,000 355,669 — — Other short-term debt (6) 167,868 1,194,115 209,048 1,332,197 Total short-term debt 441,275 3,138,961 427,565 2,724,732 China Construction Bank April 4, 2018 RMB580,000 9-year April 4, 2027 (1) 76,616 545,000 89,444 570,000 China Merchants Bank January 22, 2020 (2) 9-year January 20, 2029 (2) 49,273 350,500 53,353 340,000 China Merchants Bank November 9, 2020 RMB378,000 9-year November 8, 2029 (3) 46,743 332,500 59,316 378,000 China CITIC Bank July 29, 2022 RMB480,000 10-year July 28, 2032 (7) 35,426 252,000 — — Total long-term bank loans 208,058 1,480,000 202,113 1,288,000 1. The outstanding borrowings bear floating interest rates benchmarking RMB loan interest rates of financial institutions in the PRC. The loan interest rate was 4.9% as of September 30, 2022. The loan is secured by BeiGene Guangzhou Factory's land use right and certain Guangzhou Factory fixed assets in the first phase of the Guangzhou manufacturing facility's build out. The Company repaid $598(RMB4,000) during the nine months ended September 30, 2022. 2. On January 22, 2020, BeiGene Guangzhou Biologics Manufacturing Co., Ltd.("BeiGene Guangzhou Factory") entered into a nine-year bank loan with China Merchants Bank to borrow up to RMB1,100,000 at a floating interest rate benchmarked against prevailing interest rates of certain PRC financial institutions. The loan is secured by Guangzhou Factory's second land use right and fixed assets placed into service upon completion of the second phase of the Guangzhou manufacturing facility's build out. In connection with the Company's short-term loan agreements with China Merchants Bank entered into during the year ended December 31, 2020, the borrowing capacity was reduced from RMB1,100,000 to RMB350,000. The loan interest rate was 4.4% as of September 30, 2022. The Company repaid $1,142 (RMB7,500) during the nine months ended September 30, 2022. BeiGene Guangzhou Biologics Manufacturing Co., Ltd. is a company incorporated under the laws of the PRC on March 3, 2017 and a wholly owned subsidiary of BeiGene Biologics. 3. The outstanding borrowings bear floating interest rates benchmarking RMB loan interest rates of financial institutions in the PRC. The loan interest rate was 4.3% as of September 30, 2022. The loan is secured by fixed assets placed into service upon completion of the third phase of the Guangzhou manufacturing facility's build out. 4. In September 2020, the Company entered into a loan agreement with China Minsheng Bank for a total loan facility of up to $200,000 ("Senior Loan"), of which $120,000 was designated to fund the purchase of noncontrolling equity interest in BeiGene Biologics Co., Ltd. ("BeiGene Biologics") from Guangzhou GET Technology Development Co., Ltd. (now Guangzhou High-tech Zone Technology Holding Group Co., Ltd.) ("GET") and repayment of the loan provided by GET ("Shareholder Loan") and $80,000 was designated for general working capital purposes. The Senior Loan had an original maturity date of October 8, 2021, which was the first anniversary of the first date of utilization of the loan. The Company may extend the original maturity date for up to two additional 12 month periods. On October 8, 2021, the Company extended the maturity date for twelve months to October 8, 2022 and repurposed the Senior Loan for general working capital purposes. BeiGene Biologics Co., Ltd. is a company incorporated under the laws of the PRC on January 25, 2017 and an indirectly wholly owned subsidiary of the Company. 5. In September 2020, the Company entered into a loan agreement with Zhuhai Hillhouse Zhaohui Equity Investment Partnership (Zhuhai Hillhouse) for a total loan facility of $73,640 (RMB500,000) ("Related Party Loan"), of which $14,728 (RMB100,000) can be used for general corporate purposes and $58,912 (RMB400,000) can only be applied towards the repayment of the Senior Loan facility, including principal, interest and fees. The loan maturity was the earlier of: (i) November 9, 2021, which is one month after the Senior Loan maturity date, if not extended, or (ii) 10 business days after the Senior Loan is fully repaid. On October 8, 2021, the Company extended the maturity date of the Related Party Loan to the earlier of: (i) November 9, 2022, which is one month after the Senior Loan maturity date, if not extended, or (ii) 10 business days after the Senior Loan is fully repaid. Zhuhai Hillhouse is a related party of the Company, as it is an affiliate of Hillhouse Capital. Hillhouse Capital is a shareholder of the Company, and a Hillhouse Capital employee is a member of the Company's board of directors. 6. During the nine months ended September 30, 2022 and the years ended December 31, 2021 and 2020, the Company entered into additional short-term working capital loans with China Industrial Bank and China Merchants Bank to borrow up to RMB2,435,000 in aggregate, with maturity dates ranging from January 19, 2021 to September 18, 2023. The Company drew down $113,774 (RMB792,000) and repaid $143,688 (RMB930,082) of the short-term loans in the nine months ended September 30, 2022. The weighted average interest rate for the short-term working capital loans was approximately 3.1% as of September 30, 2022. 7. In July 2022, the Company entered into a 10-year bank loan agreement with China CITIC Bank to borrow up to RMB480,000 at a floating interest rate benchmarked against prevailing interest rates of certain PRC financial institutions. The loan interest rate was 4.2% as of September 30, 2022. The loan is secured by BeiGene Suzhou Co., Ltd.'s land use right. The Company drew down $37,372(RMB252,000) during the nine months ended September 30, 2022. Interest Expense Interest expense recognized for the three and nine months ended September 30, 2022 was $5,596 and $16,580, respectively, among which, $527 and $2,462 was capitalized, respectively. Interest expense recognized for the three and nine months ended September 30, 2021 was $7,609 and $22,186, respectively, among which, $275 and $526 was capitalized, respectively.

Product Revenue

Product Revenue	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Product Revenue	Product Revenue The Company’s product revenue is primarily derived from the sale of its internally developed products BRUKINSA ® in the United States and China, and tislelizumab and pamiparib in China; REVLIMID ® and VIDAZA ® in China under a license from BMS; XGEVA ® , BLINCYTO ® and KYPROLIS ® in China under a license from Amgen; and POBEVCY ® in China under a license from Bio-Thera. The table below presents the Company’s net product sales for the three and nine months ended September 30, 2022 and 2021. Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Product revenue – gross 398,379 206,029 1,036,652 497,823 Less: Rebates and sales returns (48,873) (13,568) (121,062) (60,621) Product revenue – net 349,506 192,461 915,590 437,202 The following table disaggregates net product sales by product for the three and nine months ended September 30, 2022 and 2021: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ BRUKINSA ® 155,495 65,832 388,567 130,345 Tislelizumab 128,206 76,980 320,728 200,738 REVLIMID ® 19,046 20,209 60,622 46,984 XGEVA ® 18,148 15,699 47,156 33,491 POBEVCY ® 9,873 — 29,671 — KYPROLIS ® 2,820 — 11,225 — BLINCYTO ® 6,214 5,040 27,610 5,040 VIDAZA ® 3,314 5,810 12,260 12,771 Pamiparib 1,266 1,516 5,843 3,737 Other 5,124 1,375 11,908 4,096 Total product revenue – net 349,506 192,461 915,590 437,202 The following table presents the roll-forward of accrued sales rebates and returns for the nine months ended September 30, 2022 and 2021: Nine Months Ended September 30, 2022 2021 $ $ Balance at beginning of the period 59,639 11,874 Accrual 121,062 60,621 Payments (130,811) (52,305) Balance at end of the period 49,890 20,190

Loss Per Share

Loss Per Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Loss Per Share	Loss Per Share The following table reconciles the numerator and denominator in the computations of basic and diluted loss per share: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Numerator: Net loss (557,556) (438,114) (1,558,480) (867,138) Denominator: Weighted average shares outstanding—basic and diluted 1,345,303,747 1,205,971,284 1,337,976,853 1,196,391,201 For the three and nine months ended September 30, 2022 and 2021, the computation of basic loss per share using the two-class method was not applicable as the Company was in a net loss position, and the effects of all share options, restricted shares, restricted share units and ESPP shares were excluded from the calculation of diluted loss per share, as their effect would have been anti-dilutive.

Share-Based Compensation Expens

Share-Based Compensation Expense	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation Expense	Share-Based Compensation Expense 2016 Share Option and Incentive Plan In January 2016, in connection with the Company's initial public offering ("IPO") on the Nasdaq Stock Market, the board of directors and shareholders of the Company approved the 2016 Share Option and Incentive Plan (the “2016 Plan”), which became effective in February 2016. The Company initially reserved 65,029,595 ordinary shares for the issuance of awards under the 2016 Plan, plus any shares available under the 2011 Option Plan (the “2011 Plan”), and not subject to any outstanding options as of the effective date of the 2016 Plan, along with underlying share awards under the 2011 Plan that are cancelled or forfeited without issuance of ordinary shares. As of September 30, 2022, ordinary shares cancelled or forfeited under the 2011 Plan that were carried over to the 2016 Plan totaled 5,166,627. In December 2018, the shareholders approved an amended and restated 2016 Plan to increase the number of shares authorized for issuance by 38,553,159 ordinary shares, as well as amend the cap on annual compensation to independent directors and make other changes. In June 2020, the shareholders approved an Amendment No. 1 to the 2016 Plan to increase the number of shares authorized for issuance by 57,200,000 ordinary shares and to extend the term of the plan through April 13, 2030. The number of shares available for issuance under the 2016 Plan is subject to adjustment in the event of a share split, share dividend or other change in the Company’s capitalization. During the nine months ended September 30, 2022, the Company granted options for 12,437,373 ordinary shares and restricted share units for 37,043,877 ordinary shares under the 2016 Plan. As of September 30, 2022, options and restricted share units for ordinary shares outstanding under the 2016 Plan totaled 63,928,723 and 56,502,940, respectively. As of September 30, 2022, share-based awards to acquire 74,429,673 ordinary shares were available for future grant under the 2016 Plan. In order to continue to provide incentive opportunities under the 2016 Plan, the Board of Directors and shareholders of the Company approved an amendment to the 2016 Plan (the "Amendment No. 2"), which became effective as of June 22, 2022, to increase the number of authorized shares available for issuance under the 2016 Plan by 66,300,000 ordinary shares, or 5% of the Company's outstanding shares as of March 31, 2022. 2018 Inducement Equity Plan In June 2018, the board of directors of the Company approved the 2018 Inducement Equity Plan (the "2018 Plan") and reserved 12,000,000 ordinary shares to be used exclusively for grants of awards to individuals that were not previously employees of the Company or its subsidiaries, as a material inducement to the individual’s entry into employment with the Company or its subsidiaries within the meaning of Rule 5635(c)(4) of the Nasdaq Listing Rules. The 2018 Plan was approved by the board of directors upon recommendation of the compensation committee, without shareholder approval pursuant to Rule 5635(c)(4) of the Nasdaq Listing Rules. The terms and conditions of the 2018 Plan, and the forms of award agreements to be used thereunder, are substantially similar to the 2016 Plan and the forms of award agreements thereunder. In August 2018, in connection with the Hong Kong IPO, the board of directors of the Company approved an amended and restated 2018 Plan to implement changes required by the listing rules of the Stock Exchange of Hong Kong Limited ("HKEX"). During the nine months ended September 30, 2022, the Company did not grant any options or restricted share units under the 2018 Plan. As of September 30, 2022, options and restricted share units for ordinary shares outstanding under the 2018 Plan totaled 27,846 and 223,028, respectively. Upon the effectiveness of Amendment No. 2 to the 2016 Plan, on June 22, 2022, the 2018 Plan was terminated to the effect that no new equity awards shall be granted under the plan but the outstanding equity awards under the plan shall continue to vest and/or be exercisable in accordance with their terms. 2018 Employee Share Purchase Plan In June 2018, the shareholders of the Company approved the 2018 Employee Share Purchase Plan (the “ESPP”). Initially, 3,500,000 ordinary shares of the Company were reserved for issuance under the ESPP. In December 2018, the board of directors of the Company approved an amended and restated ESPP to increase the number of shares authorized for issuance by 3,855,315 ordinary shares to 7,355,315 ordinary shares. In June 2019, the board of directors adopted an amendment to revise the eligibility criteria for enrollment in the plan. In June 2021, the board of directors of the Company adopted the third amended and restated ESPP to include certain technical amendments under U.S. tax rules and to consolidate the changes in the prior amendment, effective on September 1, 2021. The ESPP allows eligible employees to purchase the Company’s ordinary shares (including in the form of ADSs) at the end of each offering period, which will generally be six months, at a 15% discount to the market price of the Company’s ADSs at the beginning or the end of each offering period, whichever is lower, using funds deducted from their payroll during the offering period. Eligible employees are able to authorize payroll deductions of up to 10% of their eligible earnings, subject to applicable limitations. As of September 30, 2022, 3,666,071 ordinary shares were available for future issuance under the ESPP. The following tables summarizes the shares issued under the ESPP: Market Price 1 Purchase Price 2 Issuance Date Number of Ordinary Shares Issued ADS Ordinary ADS Ordinary Proceeds August 31, 2022 861,315 $ 171.66 $ 13.20 $ 145.91 $ 11.22 $ 9,667 February 28, 2022 667,160 $ 210.52 $ 16.19 $ 178.94 $ 13.76 $ 9,183 August 31, 2021 425,386 $ 308.30 $ 23.72 $ 262.06 $ 20.16 $ 8,575 February 26, 2021 436,124 $ 236.30 $ 18.18 $ 200.86 $ 15.45 $ 6,738 1 The market price is the lower of the closing price on the Nasdaq Stock Market on the issuance date or the offering date, in accordance with the terms of the ESPP. 2 The purchase price is the price which was discounted from the applicable market price, in accordance with the terms of the ESPP. The following table summarizes total share-based compensation expense recognized for the three and nine months ended September 30, 2022 and 2021: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Research and development 36,417 31,680 104,382 83,762 Selling, general and administrative 41,759 35,397 120,654 93,939 Total 78,176 67,077 225,036 177,701

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) The movement of accumulated other comprehensive income (loss) was as follows: Unrealized Foreign Currency Gains/(Losses) on Pension Translation Available-for-Sale Liability Adjustments Securities Adjustments Total $ $ $ $ Balance as of December 31, 2021 27,898 (3,700) (6,248) 17,950 Other comprehensive loss before reclassifications (168,411) (11,062) — (179,473) Amounts reclassified from accumulated other comprehensive income (loss) — — — — Net-current period other comprehensive loss (168,411) (11,062) — (179,473) Balance as of September 30, 2022 (140,513) (14,762) (6,248) (161,523)

Shareholders_ Equity

Shareholders’ Equity	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Shareholders’ Equity	Shareholders’ Equity Share Purchase Agreement In September 2021, the Company issued an aggregate of 165,529 ADSs, representing 2,151,877 ordinary shares, to Amgen for a total consideration of $50,000, in a private placement pursuant to a Share Purchase Agreement dated October 31, 2019, as amended on December 6, 2019 and September 24, 2020 by and between Amgen and Company. STAR Offering In December 2021, the Company completed an initial public offering of ("STAR Offering") on the Science and Technology Innovation Board (STAR Market) of the Shanghai Stock Exchange ("SSE"). The shares offered in the STAR Offering were issued to and subscribed for by permitted investors in the People’s Republic of China ("PRC") in Renminbi ("RMB Shares"). The public offering price of the RMB Shares was RMB192.60 per ordinary share, or $391.68 per ADS. In this offering, the Company sold 115,055,260 ordinary shares. Net proceeds after deducting underwriting discounts and commission and offering expenses were $3,392,616. As required by the PRC securities laws, the net proceeds from the STAR Offering must be used in strict compliance with the planned uses as disclosed in the PRC prospectus as well as the Company's proceeds management policy for the STAR Offering approved by the board of directors.

Restricted Net Assets

Restricted Net Assets	9 Months Ended
	Sep. 30, 2022
Restricted Net Assets Disclosure [Abstract]
Restricted Net Assets	Restricted Net Assets The Company’s ability to pay dividends may depend on the Company receiving distributions of funds from its PRC subsidiaries. Relevant PRC statutory laws and regulations permit payments of dividends by the Company’s PRC subsidiaries only out of the subsidiary's retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The results of operations reflected in the condensed consolidated financial statements prepared in accordance with GAAP differ from those reflected in the statutory financial statements of the Company’s PRC subsidiaries. In accordance with the company law of the PRC, a domestic enterprise is required to provide statutory reserves of at least 10% of its annual after-tax profit until such reserve has reached 50% of its respective registered capital based on the enterprise’s PRC statutory accounts. A domestic enterprise is also required to provide discretionary surplus reserve, at the discretion of the board of directors, from the profits determined in accordance with the enterprise’s PRC statutory accounts. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends. The Company’s PRC subsidiaries were established as domestic enterprises and therefore are subject to the above-mentioned restrictions on distributable profits. As a result of these PRC laws and regulations, including the requirement to make annual appropriations of at least 10% of after-tax income and set aside as general reserve fund prior to payment of dividends, the Company’s PRC subsidiaries are restricted in their ability to transfer a portion of their net assets to the Company. Foreign exchange and other regulations in the PRC may further restrict the Company's PRC subsidiaries from transferring funds to the Company in the form of dividends, loans and advances. As of September 30, 2022 and December 31, 2021, the net assets of the Company’s PRC subsidiaries amounted to $2,188,139 and $799,574, respectively.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Purchase Commitments As of September 30, 2022, the Company had purchase commitments amounting to $142,196, of which $58,342 related to minimum purchase requirements for supply purchased from contract manufacturing organizations and $83,854 related to binding purchase obligations of inventory from BMS and Amgen. The Company does not have any minimum purchase requirements for inventory from BMS or Amgen. Capital Commitments The Company had capital commitments amounting to $467,554 for the acquisition of property, plant and equipment as of September 30, 2022, which were mainly for the Company’s manufacturing and clinical R&D campus in Hopewell, NJ, additional capacity at the Guangzhou and Suzhou manufacturing facilities, and new building for Beijing Innerway Bio-tech Co., Ltd. Co-Development Funding Commitment Under the Amgen Collaboration Agreement, the Company is responsible for co-funding global development costs for the Amgen oncology pipeline assets up to a total cap of $1,250,000. The Company is funding its portion of the co-development costs by contributing cash and development services. As of September 30, 2022, the Company's remaining co-development funding commitment was $648,419. Research and Development Commitment The Company entered into a long-term research and development agreement in June 2021, which includes obligations to make an upfront payment and fixed quarterly payments over the next four years. As of September 30, 2022, the total research and development commitment amounted to $23,775. Funding Commitment The Company had committed capital related to two equity method investments in the amount of $19,000. As of September 30, 2022, the remaining capital commitment was $16,000 and is expected to be paid from time to time over the investment period. Pension Commitment The Company maintains a defined benefit pension plan in Switzerland. Funding obligations under the defined benefit pension plan are equivalent to $1,505 per year based on annual funding contributions in effect as of September 30, 2022 to achieve fully funded status where the market value of plan assets equals the projected benefit obligations. Future funding requirements will be subject to change as a result of future changes in staffing and compensation levels, various actuarial assumptions and actual investment returns on plan assets. Other Business Agreements The Company enters into agreements in the ordinary course of business with contract research organizations ("CROs") to provide research and development services. These contracts are generally cancellable at any time by us with prior written notice. The Company also enters into collaboration agreements with institutions and companies to license intellectual property. The Company may be obligated to make future development, regulatory and commercial milestone payments and royalty payments on future sales of specified products associated with its collaboration agreements. Payments under these agreements

Segment and Geographic Informat

Segment and Geographic Information	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Segment and Geographic Information	Segment and Geographic Information The Company operates in one segment: pharmaceutical products. Its chief operating decision maker is the Chief Executive Officer, who makes operating decisions, assesses performance and allocates resources on a consolidated basis. The Company’s long-lived assets are primarily located in the PRC and the U.S. Net product revenues by geographic area are based upon the location of the customer, and net collaboration revenue is recorded in the jurisdiction in which the related income is expected to be sourced from. Total net revenues by geographic area are presented as follows: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ PRC 233,274 158,775 636,438 377,392 United States 134,789 43,471 348,538 427,280 Rest of world 19,565 4,194 50,850 157,632 Total 387,628 206,440 1,035,826 962,304 PRC revenues consisted primarily of product revenues for the three and nine months ended September 30, 2022 and 2021. U.S. revenues for the three and nine months ended September 30, 2022 consisted of collaboration revenue of $26,685 and $84,165, respectively, and BRUKINSA ® product sales of $108,104 and $264,373, respectively. U.S. revenues for the three and nine months ended September 30, 2021 consisted of collaboration revenue of $9,785 and $367,571, respectively, and BRUKINSA ® product sales of $33,686 and $59,709 respectively. Rest of world revenues for the three and nine months ended September 30, 2022 consisted of collaboration revenue of $11,437 and $36,071, respectively, and BRUKINSA ® product sales of $8,128 and $14,779, respectively. Rest of world revenues consisted entirely of collaboration revenues for the three and nine months ended September 30, 2021.

Description of Business, Basi_2

Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of presentation and consolidation	Basis of presentation and consolidation The accompanying condensed consolidated balance sheet as of September 30, 2022, the condensed consolidated statements of operations and comprehensive loss for the three and nine months ended September 30, 2022 and 2021, the condensed consolidated statements of cash flows for the nine months ended September 30, 2022 and 2021, and the condensed consolidated statements of shareholders' equity for the three and nine months ended September 30, 2022 and 2021, and the related footnote disclosures are unaudited. The accompanying unaudited interim condensed financial statements were prepared in accordance with U.S. generally accepted accounting principles (“GAAP”), including guidance with respect to interim financial information and in conformity with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for annual financial statements. These financial statements should be read in conjunction with the consolidated financial statements and related footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (the "Annual Report"). The unaudited interim condensed consolidated interim financial statements have been prepared on the same basis as the annual financial statements and, in the opinion of management, reflect all normal recurring adjustments, necessary to present a fair statement of the results for the interim periods presented. Results of operations for the three and nine months ended September 30, 2022 are not necessarily indicative of the results expected for the full fiscal year or for any future annual or interim period.
Use of estimates	Use of estimates The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Areas where management uses subjective judgment include, but are not limited to, estimating the useful lives of long-lived assets, estimating variable consideration in product sales and collaboration revenue arrangements, identifying separate accounting units and determining the standalone selling price of each performance obligation in the Company’s revenue arrangements, assessing the impairment of long-lived assets, valuation and recognition of share-based compensation expenses, realizability of deferred tax assets, estimating uncertain tax positions, valuation of inventory, estimating the allowance for credit losses, determining defined benefit pension plan obligations, measurement of right-of-use assets and lease liabilities and the fair value of financial instruments. Management bases the estimates on historical experience, known trends and various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities and reported amounts of revenues and expenses. Actual results could differ from these estimates.
Revision of prior period financial statements	Revision of prior period financial statements The Company evaluates the recoverability of its deferred tax assets on a jurisdiction-by-jurisdiction basis by assessing the adequacy of future expected taxable income from all sources, including reversal of temporary differences, forecasted operating earnings and available tax planning strategies in accordance with ASC 740. This assessment is subject to a high degree of subjectivity, as the sources of income rely heavily on estimates that are based on a number of factors, including historical experience and short-range and long-range business forecasts. A valuation allowance is provided when the Company determines that it is more-likely-than-not that some portion or all of a deferred tax asset will not be realized. Prior to the third quarter of 2022, the Company determined that the majority of its net deferred tax assets (primarily in the U.S.) were realizable on a more-likely-than-not basis, primarily due to cumulative pre-tax income at the taxpaying entity and the weighting of available positive and negative evidence. Accordingly, no valuation allowance was previously recorded related to those deferred tax assets. In October 2022, in connection with the preparation of its condensed consolidated financial statements for the three and nine months ended September 30, 2022, the Company reassessed its position on the realizability of its net deferred tax assets and determined that the negative evidence associated with cumulative losses at the consolidated financial statement level are not able to be overcome by other positive evidence, and therefore, a valuation allowance should be applied to its net deferred tax asset balance. The Company determined the previous conclusion to not apply a valuation allowance to certain net deferred tax assets was an error. In accordance with Staff Accounting Bulletin (SAB) No. 99, “Materiality,” and SAB No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements,” the Company evaluated the error and determined that the related impact was not material to any of its previously issued financial statements, but that correcting the cumulative impact of the error would be significant to its statements of operations for the three and nine months ended September 30, 2022. Accordingly, the Company has revised the first and second quarters of 2022 and the quarterly and annual periods of fiscal year 2021 condensed consolidated financial statements and related notes included herein to record a valuation allowance against the Company’s net deferred tax asset balance for all periods presented. A summary of revisions to previously reported financial statements is presented in Note 2, Revision of Prior Period Financial Statements. Note 9, Income Taxes and Note 13, Loss Per Share have been updated to reflect the revision. The Company will also correct previously reported financial information for this error in its future filings, as applicable.
Recent accounting pronouncements	Recent accounting pronouncements New accounting standards which have not yet been adopted In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance . This update requires certain annual disclosures about transactions with a government that are accounted for by applying a grant or contribution accounting model by analogy. This update is effective for annual periods beginning after December 15, 2021, and early application is permitted. This guidance should be applied either prospectively to all transactions that are reflected in financial statements at the date of initial application and new transactions that are entered into after the date of initial application or retrospectively to those transactions. The Company does not expect the adoption of this guidance to have a material impact on the Company’s consolidated financial statements. Significant accounting policies For a more complete discussion of the Company’s significant accounting policies and other information, the unaudited interim condensed consolidated financial statements and notes thereto should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report for the year ended December 31, 2021.

Revision of Prior Period Fina_2

Revision of Prior Period Financial Statements (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Changes and Error Corrections [Abstract]
Schedule of Effect of Correcting these Accounting Errors	Condensed Consolidated Balance Sheet (unaudited) As of December 31, 2021 As Reported Adjustments As Revised $ $ $ Deferred tax assets 110,424 (110,424) — Total non-current assets 1,032,069 (110,424) 921,645 Total assets 8,645,949 (110,424) 8,535,525 Accumulated deficit (4,966,103) (110,424) (5,076,527) Total equity 6,242,987 (110,424) 6,132,563 Total liabilities and equity 8,645,949 (110,424) 8,535,525 Condensed Consolidated Statements of Operations (unaudited) Three Months Ended Nine Months Ended September 30, 2021 September 30, 2021 As Reported Adjustments As Revised As Reported Adjustments As Revised $ $ $ $ $ $ Income tax expense (benefit) (19,223) 24,259 5,036 (24,083) 39,437 15,354 Net loss (413,855) (24,259) (438,114) (827,701) (39,437) (867,138) Net loss per share (0.34) (0.02) (0.36) (0.69) (0.03) (0.72) Net loss per American Depositary Share ("ADS") (4.46) (0.26) (4.72) (8.99) (0.43) (9.42) Condensed Consolidated Statements of Comprehensive Loss (unaudited) Three Months Ended Nine Months Ended September 30, 2021 September 30, 2021 As Reported Adjustments As Revised As Reported Adjustments As Revised $ $ $ $ $ $ Net loss (413,855) (24,259) (438,114) (827,701) (39,437) (867,138) Comprehensive loss (413,370) (24,259) (437,629) (822,063) (39,437) (861,500) Condensed Consolidated Statement of Cash Flows (unaudited) Nine Months Ended September 30, 2021 As Reported Adjustments As Revised $ $ $ Operating activities: Net loss (827,701) (39,437) (867,138) Adjustments to reconcile net loss to net cash used in operating activities: Deferred income tax benefits (38,408) 40,882 2,474 Changes in operating assets and liabilities: Other assets (92,938) 449 (92,489) Accrued expenses and other payables 819 (863) (44) Other liabilities 3,438 (1,031) 2,407 Net cash used in operating activities (790,884) — (790,884) Condensed Consolidated Statement of Stockholders' Equity (unaudited) Accumulated Deficit Total Equity As Reported Adjustments As Revised As Reported Adjustments As Revised $ $ $ $ $ $ Balance at December 31, 2021 (4,966,103) (110,424) (5,076,527) 6,242,987 (110,424) 6,132,563 Net loss (434,274) (924) (435,198) (434,274) (924) (435,198) Balance at March 31, 2022 (5,400,377) (111,348) (5,511,725) 5,885,500 (111,348) 5,774,152 Net loss (571,449) 5,723 (565,726) (571,449) 5,723 (565,726) Balance at June 30, 2022 (5,971,826) (105,625) (6,077,451) 5,302,544 (105,625) 5,196,919 Balance at December 31, 2020 (3,552,749) (65,962) (3,618,711) 3,869,243 (65,962) 3,803,281 Net income 66,495 (10,915) 55,580 66,495 (10,915) 55,580 Balance at March 31, 2021 (3,486,254) (76,877) (3,563,131) 4,003,587 (76,877) 3,926,710 Net loss (480,341) (4,263) (484,604) (480,341) (4,263) (484,604) Balance at June 30, 2021 (3,966,595) (81,140) (4,047,735) 3,606,775 (81,140) 3,525,635 Net loss (413,855) (24,259) (438,114) (413,855) (24,259) (438,114) Balance at September 30, 2021 (4,380,450) (105,399) (4,485,849) 3,357,073 (105,399) 3,251,674

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Summary of assets and liabilities measured at fair value on a recurring basis	The following tables present the Company’s financial assets and liabilities measured and recorded at fair value on a recurring basis using the above input categories as of September 30, 2022 and December 31, 2021: Quoted Price in Active Market for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs As of September 30, 2022 (Level 1) (Level 2) (Level 3) $ $ $ Cash equivalents U.S. Treasury securities 123,519 — — Money market funds 373,370 — — Short-term investments (Note 5): U.S. Treasury securities 871,998 — — Other non-current assets (Note 5): Equity securities with readily determinable fair values 6,467 2,037 — Convertible debt instrument — — 5,000 Total 1,375,354 2,037 5,000 Quoted Price in Active Market for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs As of December 31, 2021 (Level 1) (Level 2) (Level 3) $ $ $ Cash equivalents U.S. Treasury securities 107,855 — — Money market funds 315,564 — — Short-term investments (Note 5): U.S. Treasury securities 2,241,962 — — Other non-current assets (Note 5): Equity securities with readily determinable fair values 23,809 10,306 — Total 2,689,190 10,306 —

Collaborative and Licensing A_2

Collaborative and Licensing Arrangements (Tables)	9 Months Ended
	Sep. 30, 2022
Research and Development [Abstract]
Schedule of Net Product Sales	The following table summarizes total collaboration revenue recognized for the three and nine months ended September 30, 2022 and 2021: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Revenue from Collaborators $ $ $ $ License revenue — — — 484,646 Research and development service revenue 9,834 13,979 34,074 40,456 Right to access intellectual property revenue 26,249 — 78,746 — Other 2,039 — 7,416 — Total 38,122 13,979 120,236 525,102 The table below presents the Company’s net product sales for the three and nine months ended September 30, 2022 and 2021. Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Product revenue – gross 398,379 206,029 1,036,652 497,823 Less: Rebates and sales returns (48,873) (13,568) (121,062) (60,621) Product revenue – net 349,506 192,461 915,590 437,202 The following table disaggregates net product sales by product for the three and nine months ended September 30, 2022 and 2021: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ BRUKINSA ® 155,495 65,832 388,567 130,345 Tislelizumab 128,206 76,980 320,728 200,738 REVLIMID ® 19,046 20,209 60,622 46,984 XGEVA ® 18,148 15,699 47,156 33,491 POBEVCY ® 9,873 — 29,671 — KYPROLIS ® 2,820 — 11,225 — BLINCYTO ® 6,214 5,040 27,610 5,040 VIDAZA ® 3,314 5,810 12,260 12,771 Pamiparib 1,266 1,516 5,843 3,737 Other 5,124 1,375 11,908 4,096 Total product revenue – net 349,506 192,461 915,590 437,202
Schedule of Collaboration Agreements	Amounts recorded related to the Company's portion of the co-development funding on the pipeline assets for the three and nine months ended September 30, 2022 and 2021 were as follows: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Research and development expense 25,462 29,710 72,251 85,040 Amortization of research and development cost share liability 24,806 28,943 70,389 82,846 Total amount due to Amgen for BeiGene's portion of the development funding 50,268 58,653 142,640 167,886 As of September 30, 2022 Remaining portion of development funding cap 648,419 As of September 30, 2022 and December 31, 2021, the research and development cost share liability recorded in the Company's balance sheet was as follows: As of September 30, December 31, 2022 2021 $ $ Research and development cost share liability, current portion 115,721 120,801 Research and development cost share liability, non-current portion 204,252 269,561 Total research and development cost share liability 319,973 390,362
Schedule of Amounts and Classification of Reimbursement Expense	The total reimbursement due under the commercial profit-sharing agreement for product sales is classified in the income statement for the three and nine months ended September 30, 2022 and 2021 as follows: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Cost of sales - product 319 380 3,797 1,058 Research and development (1,125) (373) (227) (310) Selling, general and administrative (13,854) (12,552) (40,496) (28,469) Total (14,660) (12,545) (36,926) (27,721)

Restricted Cash and Investmen_2

Restricted Cash and Investments (Tables)	9 Months Ended
	Sep. 30, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Short-Term Investments	Short-term investments as of September 30, 2022 consisted of the following available-for-sale debt securities: Gross Gross Fair Value Amortized Unrealized Unrealized (Net Carrying Cost Gains Losses Amount) $ $ $ $ U.S. Treasury securities 883,126 — 11,128 871,998 Total 883,126 — 11,128 871,998 Short-term investments as of December 31, 2021 consisted of the following available-for-sale debt securities: Gross Gross Fair Value Amortized Unrealized Unrealized (Net Carrying Cost Gains Losses Amount) $ $ $ $ U.S. Treasury securities 2,245,662 — 3,700 2,241,962 Total 2,245,662 — 3,700 2,241,962
Schedule of Fair Value of the Common Stock and Warrants	As of September 30, 2022 and December 31, 2021, the fair value of the common stock and warrants was as follows: As of September 30, December 31, 2022 2021 $ $ Fair value of Leap common stock 6,467 23,809 Fair value of Leap warrants 2,037 10,306

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Schedule of Inventories	The Company’s inventory balance consisted of the following: As of September 30, December 31, 2022 2021 $ $ Raw materials 88,953 78,140 Work in process 22,737 9,397 Finished goods 179,221 155,089 Total inventories 290,911 242,626

Property, plant and equipment (

Property, plant and equipment (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Components of Property, Plant and Equipment	Property, plant and equipment are recorded at cost and consisted of the following: As of September 30, December 31, 2022 2021 $ $ Land 65,485 65,485 Laboratory equipment 137,990 118,203 Leasehold improvements 50,005 50,288 Building 170,243 144,083 Manufacturing equipment 147,433 119,585 Software, electronics and office equipment 38,257 27,404 Property, plant and equipment, at cost 609,413 525,048 Less: accumulated depreciation (149,692) (124,286) Construction in progress 222,193 186,843 Property, plant and equipment, net 681,914 587,605

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets Outstanding and Amortization Expense	Intangible assets as of September 30, 2022 and December 31, 2021 are summarized as follows: As of September 30, 2022 December 31, 2021 Gross Gross carrying Accumulated Intangible carrying Accumulated Intangible amount amortization assets, net amount amortization assets, net $ $ $ $ $ $ Finite-lived intangible assets: Product distribution rights 7,500 (3,813) 3,687 7,500 (3,250) 4,250 Developed product 40,432 (3,270) 37,162 43,394 (965) 42,429 Trading license 816 (816) — 816 (816) — Total finite-lived intangible assets 48,748 (7,899) 40,849 51,710 (5,031) 46,679 Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Amortization expense - Cost of sales - product 800 216 2,444 333 Amortization expense - Operating expense 187 188 563 563 987 404 3,007 896
Schedule of Finite-Lived Intangible Assets Amortization Expense	Estimated amortization expense for each of the five succeeding years and thereafter, as of September 30, 2022 is as follows: Year Ending December 31, Cost of Sales - Product Operating Expenses Total $ $ $ 2022 (remainder of year) 779 188 967 2023 3,117 750 3,867 2024 3,117 750 3,867 2025 3,117 750 3,867 2026 3,117 750 3,867 2027 and thereafter 23,915 499 24,414 Total 37,162 3,687 40,849

Supplemental Balance Sheet In_2

Supplemental Balance Sheet Information (Tables)	9 Months Ended
	Sep. 30, 2022
Balance Sheet Related Disclosures [Abstract]
Schedule of Allowance for Credit Loss Rollforward	The roll-forward of the allowance for credit losses related to trade accounts receivable for the nine months ended September 30, 2022 and 2021 consists of the following activity: Nine Months Ended September 30, 2022 2021 $ $ Balance at beginning of the period 415 112 Current period provision for expected credit losses (161) (7) Amounts written-off — — Exchange rate changes (2) 3 Balance at end of the period 252 108
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of the following: As of September 30, December 31, 2022 2021 $ $ Prepaid research and development costs 74,575 87,239 Prepaid manufacturing cost 60,971 78,538 Prepaid taxes 11,494 58,579 Other receivables 11,272 12,010 Interest receivable 2,203 5,052 Prepaid insurance 6,465 1,695 Short-term deposit 10,917 2,982 Other current assets 21,869 24,078 Total 199,766 270,173
Schedule of Other Non-Current Assets	Other non-current assets consist of the following: As of September 30, December 31, 2022 2021 $ $ Goodwill 109 109 Prepayment of property and equipment 17,951 14,140 Prepayment of facility capacity expansion activities (1) 19,676 24,237 Prepaid VAT 217 17,162 Rental deposits and other 6,520 6,609 Long-term investments 96,080 100,792 Total 140,553 163,049 (1) Represents payments for facility expansions under commercial supply agreements. The payments are providing future benefit to the Company through credits on commercial supply purchases.
Schedule of Accrued Expenses and Other Payables	Accrued expenses and other payables consist of the following: As of September 30, December 31, 2022 2021 $ $ Compensation related 142,837 139,966 External research and development activities related 114,008 213,922 Commercial activities 34,646 71,560 Employee tax withholdings 25,879 45,661 Sales rebates and returns related 49,890 59,639 Professional fees and other 42,995 27,307 Total 410,255 558,055
Schedule of Other Long-Term Liabilities	Other long-term liabilities consist of the following: As of September 30, December 31, 2022 2021 $ $ Deferred government grant income 37,700 46,352 Pension liability 7,330 7,814 Other 139 68 Total 45,169 54,234

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Summary of Short-Term and Long-Term Debt Obligations	The following table summarizes the Company's short-term and long-term debt obligations as of September 30, 2022 and December 31, 2021: Lender Agreement Date Line of Credit Term Maturity Date Interest Rate As of September 30, 2022 December 31, 2021 $ RMB $ RMB China Construction Bank April 4, 2018 RMB580,000 9-year April 4, 2027 (1) 4,077 29,000 1,255 8,000 China Merchants Bank January 22, 2020 (2) 9-year January 20, 2029 (2) 1,406 10,000 1,569 10,000 China Merchants Bank November 9, 2020 RMB378,000 9-year November 8, 2029 (3) 3,866 27,500 — — China Minsheng Bank (the "Senior Loan") September 24, 2020 $200,000 (4) 4.5 % 200,000 1,422,677 200,000 1,274,535 Zhuhai Hillhouse (the "Related Party Loan") September 24, 2020 RMB500,000 (5) 4.5 % 14,058 100,000 15,693 100,000 Shanghai Pudong Development Bank February 25, 2022 $50,000 1-year February 25, 2023 2.2 % 50,000 355,669 — — Other short-term debt (6) 167,868 1,194,115 209,048 1,332,197 Total short-term debt 441,275 3,138,961 427,565 2,724,732 China Construction Bank April 4, 2018 RMB580,000 9-year April 4, 2027 (1) 76,616 545,000 89,444 570,000 China Merchants Bank January 22, 2020 (2) 9-year January 20, 2029 (2) 49,273 350,500 53,353 340,000 China Merchants Bank November 9, 2020 RMB378,000 9-year November 8, 2029 (3) 46,743 332,500 59,316 378,000 China CITIC Bank July 29, 2022 RMB480,000 10-year July 28, 2032 (7) 35,426 252,000 — — Total long-term bank loans 208,058 1,480,000 202,113 1,288,000 1. The outstanding borrowings bear floating interest rates benchmarking RMB loan interest rates of financial institutions in the PRC. The loan interest rate was 4.9% as of September 30, 2022. The loan is secured by BeiGene Guangzhou Factory's land use right and certain Guangzhou Factory fixed assets in the first phase of the Guangzhou manufacturing facility's build out. The Company repaid $598(RMB4,000) during the nine months ended September 30, 2022. 2. On January 22, 2020, BeiGene Guangzhou Biologics Manufacturing Co., Ltd.("BeiGene Guangzhou Factory") entered into a nine-year bank loan with China Merchants Bank to borrow up to RMB1,100,000 at a floating interest rate benchmarked against prevailing interest rates of certain PRC financial institutions. The loan is secured by Guangzhou Factory's second land use right and fixed assets placed into service upon completion of the second phase of the Guangzhou manufacturing facility's build out. In connection with the Company's short-term loan agreements with China Merchants Bank entered into during the year ended December 31, 2020, the borrowing capacity was reduced from RMB1,100,000 to RMB350,000. The loan interest rate was 4.4% as of September 30, 2022. The Company repaid $1,142 (RMB7,500) during the nine months ended September 30, 2022. BeiGene Guangzhou Biologics Manufacturing Co., Ltd. is a company incorporated under the laws of the PRC on March 3, 2017 and a wholly owned subsidiary of BeiGene Biologics. 3. The outstanding borrowings bear floating interest rates benchmarking RMB loan interest rates of financial institutions in the PRC. The loan interest rate was 4.3% as of September 30, 2022. The loan is secured by fixed assets placed into service upon completion of the third phase of the Guangzhou manufacturing facility's build out. 4. In September 2020, the Company entered into a loan agreement with China Minsheng Bank for a total loan facility of up to $200,000 ("Senior Loan"), of which $120,000 was designated to fund the purchase of noncontrolling equity interest in BeiGene Biologics Co., Ltd. ("BeiGene Biologics") from Guangzhou GET Technology Development Co., Ltd. (now Guangzhou High-tech Zone Technology Holding Group Co., Ltd.) ("GET") and repayment of the loan provided by GET ("Shareholder Loan") and $80,000 was designated for general working capital purposes. The Senior Loan had an original maturity date of October 8, 2021, which was the first anniversary of the first date of utilization of the loan. The Company may extend the original maturity date for up to two additional 12 month periods. On October 8, 2021, the Company extended the maturity date for twelve months to October 8, 2022 and repurposed the Senior Loan for general working capital purposes. BeiGene Biologics Co., Ltd. is a company incorporated under the laws of the PRC on January 25, 2017 and an indirectly wholly owned subsidiary of the Company. 5. In September 2020, the Company entered into a loan agreement with Zhuhai Hillhouse Zhaohui Equity Investment Partnership (Zhuhai Hillhouse) for a total loan facility of $73,640 (RMB500,000) ("Related Party Loan"), of which $14,728 (RMB100,000) can be used for general corporate purposes and $58,912 (RMB400,000) can only be applied towards the repayment of the Senior Loan facility, including principal, interest and fees. The loan maturity was the earlier of: (i) November 9, 2021, which is one month after the Senior Loan maturity date, if not extended, or (ii) 10 business days after the Senior Loan is fully repaid. On October 8, 2021, the Company extended the maturity date of the Related Party Loan to the earlier of: (i) November 9, 2022, which is one month after the Senior Loan maturity date, if not extended, or (ii) 10 business days after the Senior Loan is fully repaid. Zhuhai Hillhouse is a related party of the Company, as it is an affiliate of Hillhouse Capital. Hillhouse Capital is a shareholder of the Company, and a Hillhouse Capital employee is a member of the Company's board of directors. 6. During the nine months ended September 30, 2022 and the years ended December 31, 2021 and 2020, the Company entered into additional short-term working capital loans with China Industrial Bank and China Merchants Bank to borrow up to RMB2,435,000 in aggregate, with maturity dates ranging from January 19, 2021 to September 18, 2023. The Company drew down $113,774 (RMB792,000) and repaid $143,688 (RMB930,082) of the short-term loans in the nine months ended September 30, 2022. The weighted average interest rate for the short-term working capital loans was approximately 3.1% as of September 30, 2022. 7. In July 2022, the Company entered into a 10-year bank loan agreement with China CITIC Bank to borrow up to RMB480,000 at a floating interest rate benchmarked against prevailing interest rates of certain PRC financial institutions. The loan interest rate was 4.2% as of September 30, 2022. The loan is secured by BeiGene Suzhou Co., Ltd.'s land use right. The Company drew down $37,372(RMB252,000) during the nine months ended September 30, 2022.

Product Revenue (Tables)

Product Revenue (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Net Product Sales	The following table summarizes total collaboration revenue recognized for the three and nine months ended September 30, 2022 and 2021: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Revenue from Collaborators $ $ $ $ License revenue — — — 484,646 Research and development service revenue 9,834 13,979 34,074 40,456 Right to access intellectual property revenue 26,249 — 78,746 — Other 2,039 — 7,416 — Total 38,122 13,979 120,236 525,102 The table below presents the Company’s net product sales for the three and nine months ended September 30, 2022 and 2021. Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Product revenue – gross 398,379 206,029 1,036,652 497,823 Less: Rebates and sales returns (48,873) (13,568) (121,062) (60,621) Product revenue – net 349,506 192,461 915,590 437,202 The following table disaggregates net product sales by product for the three and nine months ended September 30, 2022 and 2021: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ BRUKINSA ® 155,495 65,832 388,567 130,345 Tislelizumab 128,206 76,980 320,728 200,738 REVLIMID ® 19,046 20,209 60,622 46,984 XGEVA ® 18,148 15,699 47,156 33,491 POBEVCY ® 9,873 — 29,671 — KYPROLIS ® 2,820 — 11,225 — BLINCYTO ® 6,214 5,040 27,610 5,040 VIDAZA ® 3,314 5,810 12,260 12,771 Pamiparib 1,266 1,516 5,843 3,737 Other 5,124 1,375 11,908 4,096 Total product revenue – net 349,506 192,461 915,590 437,202
Schedule of Accrued Sales Rebates and Returns	The following table presents the roll-forward of accrued sales rebates and returns for the nine months ended September 30, 2022 and 2021: Nine Months Ended September 30, 2022 2021 $ $ Balance at beginning of the period 59,639 11,874 Accrual 121,062 60,621 Payments (130,811) (52,305) Balance at end of the period 49,890 20,190

Loss Per Share (Tables)

Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of the Computations of Basic and Diluted Loss Per Share	The following table reconciles the numerator and denominator in the computations of basic and diluted loss per share: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Numerator: Net loss (557,556) (438,114) (1,558,480) (867,138) Denominator: Weighted average shares outstanding—basic and diluted 1,345,303,747 1,205,971,284 1,337,976,853 1,196,391,201

Share-Based Compensation Expe_2

Share-Based Compensation Expense (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Summary of Shares Issued Under Employee Share Purchase Plan	The following tables summarizes the shares issued under the ESPP: Market Price 1 Purchase Price 2 Issuance Date Number of Ordinary Shares Issued ADS Ordinary ADS Ordinary Proceeds August 31, 2022 861,315 $ 171.66 $ 13.20 $ 145.91 $ 11.22 $ 9,667 February 28, 2022 667,160 $ 210.52 $ 16.19 $ 178.94 $ 13.76 $ 9,183 August 31, 2021 425,386 $ 308.30 $ 23.72 $ 262.06 $ 20.16 $ 8,575 February 26, 2021 436,124 $ 236.30 $ 18.18 $ 200.86 $ 15.45 $ 6,738 1 The market price is the lower of the closing price on the Nasdaq Stock Market on the issuance date or the offering date, in accordance with the terms of the ESPP. 2 The purchase price is the price which was discounted from the applicable market price, in accordance with the terms of the ESPP.
Summary of Total Compensation Cost Recognized	The following table summarizes total share-based compensation expense recognized for the three and nine months ended September 30, 2022 and 2021: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ Research and development 36,417 31,680 104,382 83,762 Selling, general and administrative 41,759 35,397 120,654 93,939 Total 78,176 67,077 225,036 177,701

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The movement of accumulated other comprehensive income (loss) was as follows: Unrealized Foreign Currency Gains/(Losses) on Pension Translation Available-for-Sale Liability Adjustments Securities Adjustments Total $ $ $ $ Balance as of December 31, 2021 27,898 (3,700) (6,248) 17,950 Other comprehensive loss before reclassifications (168,411) (11,062) — (179,473) Amounts reclassified from accumulated other comprehensive income (loss) — — — — Net-current period other comprehensive loss (168,411) (11,062) — (179,473) Balance as of September 30, 2022 (140,513) (14,762) (6,248) (161,523)

Segment and Geographic Inform_2

Segment and Geographic Information (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of Net Product Revenues by Geographic Area	Total net revenues by geographic area are presented as follows: Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 $ $ $ $ PRC 233,274 158,775 636,438 377,392 United States 134,789 43,471 348,538 427,280 Rest of world 19,565 4,194 50,850 157,632 Total 387,628 206,440 1,035,826 962,304

Description of Business, Basi_3

Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies (Details) patient in Thousands, employee in Thousands	Sep. 30, 2022 employee country people trial application product patient
Organization
Number of people (person) | people	2,500
Product candidate (candidate) | product	3
Number of employees (employee) | employee	9
Number of countries which entity operates (country) | country	29
Product distribution rights
Organization
Approved medicines (medicine) | application	13
Minimum
Organization
Planned clinical trial (trial)	80
Products on trial (trial)	30
Number of patients (patient) | patient	16

Revision of Prior Period Fina_3

Revision of Prior Period Financial Statements - Condensed Consolidated Balance Sheet (unaudited) (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle
Deferred tax assets	$ 0	$ 0
Total non-current assets	976,845	921,645
Total assets	6,726,013	8,535,525
Accumulated deficit	(6,635,007)	(5,076,527)
Total equity	4,655,171	6,132,563
Total liabilities and equity	$ 6,726,013	8,535,525
As Reported
New Accounting Pronouncements or Change in Accounting Principle
Deferred tax assets		110,424
Total non-current assets		1,032,069
Total assets		8,645,949
Accumulated deficit		(4,966,103)
Total equity		6,242,987
Total liabilities and equity		8,645,949
Adjustments
New Accounting Pronouncements or Change in Accounting Principle
Deferred tax assets		(110,424)
Total non-current assets		(110,424)
Total assets		(110,424)
Accumulated deficit		(110,424)
Total equity		(110,424)
Total liabilities and equity		$ (110,424)

Revision of Prior Period Fina_4

Revision of Prior Period Financial Statements - Condensed Consolidated Statements of Operations (unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
New Accounting Pronouncements or Change in Accounting Principle
Income tax expense (benefit)	$ 6,318	$ 5,036	$ 28,408	$ 15,354
Net loss	$ (557,556)	$ (438,114)	$ (1,558,480)	$ (867,138)
Net loss per share, basic (in dollars per share)	$ (0.41)	$ (0.36)	$ (1.16)	$ (0.72)
Net loss per share, diluted (in dollars per share)	(0.41)	(0.36)	(1.16)	(0.72)
Net loss per American Depositary Share ("ADS") basic (in dollars per share)	(5.39)	(4.72)	(15.14)	(9.42)
Net loss per American Depositary Share ("ADS") diluted (in dollars per share)	$ (5.39)	$ (4.72)	$ (15.14)	$ (9.42)
As Reported
New Accounting Pronouncements or Change in Accounting Principle
Income tax expense (benefit)		$ (19,223)		$ (24,083)
Net loss		$ (413,855)		$ (827,701)
Net loss per share, basic (in dollars per share)		$ (0.34)		$ (0.69)
Net loss per share, diluted (in dollars per share)		(0.34)		(0.69)
Net loss per American Depositary Share ("ADS") basic (in dollars per share)		(4.46)		(8.99)
Net loss per American Depositary Share ("ADS") diluted (in dollars per share)		$ (4.46)		$ (8.99)
Adjustments
New Accounting Pronouncements or Change in Accounting Principle
Income tax expense (benefit)		$ 24,259		$ 39,437
Net loss		$ (24,259)		$ (39,437)
Net loss per share, basic (in dollars per share)		$ (0.02)		$ (0.03)
Net loss per share, diluted (in dollars per share)		(0.02)		(0.03)
Net loss per American Depositary Share ("ADS") basic (in dollars per share)		(0.26)		(0.43)
Net loss per American Depositary Share ("ADS") diluted (in dollars per share)		$ (0.26)		$ (0.43)

Revision of Prior Period Fina_5

Revision of Prior Period Financial Statements - Condensed Consolidated Statements of Comprehensive Loss (unaudited) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
New Accounting Pronouncements or Change in Accounting Principle
Net loss	$ (557,556)	$ (438,114)	$ (1,558,480)	$ (867,138)
Comprehensive loss	$ (636,629)	(437,629)	$ (1,737,953)	(861,500)
As Reported
New Accounting Pronouncements or Change in Accounting Principle
Net loss		(413,855)		(827,701)
Comprehensive loss		(413,370)		(822,063)
Adjustments
New Accounting Pronouncements or Change in Accounting Principle
Net loss		(24,259)		(39,437)
Comprehensive loss		$ (24,259)		$ (39,437)

Revision of Prior Period Fina_6

Revision of Prior Period Financial Statements - Condensed Consolidated Statement of Cash Flows (unaudited) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Operating activities:
Net loss	$ (557,556)	$ (438,114)	$ (1,558,480)	$ (867,138)
Adjustments to reconcile net loss to net cash used in operating activities:
Deferred income tax benefits			380	2,474
Changes in operating assets and liabilities:
Other assets			30,325	(92,489)
Accrued expenses and other payables			1,628	(44)
Other liabilities			167	2,407
Net cash used in operating activities			$ (1,178,428)	(790,884)
As Reported
Operating activities:
Net loss		(413,855)		(827,701)
Adjustments to reconcile net loss to net cash used in operating activities:
Deferred income tax benefits				(38,408)
Changes in operating assets and liabilities:
Other assets				(92,938)
Accrued expenses and other payables				819
Other liabilities				3,438
Net cash used in operating activities				(790,884)
Adjustments
Operating activities:
Net loss		$ (24,259)		(39,437)
Adjustments to reconcile net loss to net cash used in operating activities:
Deferred income tax benefits				40,882
Changes in operating assets and liabilities:
Other assets				449
Accrued expenses and other payables				(863)
Other liabilities				(1,031)
Net cash used in operating activities				$ 0

Revision of Prior Period Fina_7

Revision of Prior Period Financial Statements - Condensed Consolidated Statement of Stockholders' Equity (unaudited) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle
Balance at the beginning of period	$ 5,196,919	$ 5,774,152	$ 6,132,563	$ 3,525,635	$ 3,926,710	$ 3,803,281
Net loss	(557,556)	(565,726)	(435,198)	(438,114)	(484,604)	55,580
Balance at the end of period	4,655,171	5,196,919	5,774,152	3,251,674	3,525,635	3,926,710
Accumulated Deficit
New Accounting Pronouncements or Change in Accounting Principle
Balance at the beginning of period	(6,077,451)	(5,511,725)	(5,076,527)	(4,047,735)	(3,563,131)	(3,618,711)
Net loss	(557,556)	(565,726)	(435,198)	(438,114)	(484,604)	55,580
Balance at the end of period	(6,635,007)	(6,077,451)	(5,511,725)	(4,485,849)	(4,047,735)	(3,563,131)
As Reported
New Accounting Pronouncements or Change in Accounting Principle
Balance at the beginning of period	5,302,544	5,885,500	6,242,987	3,606,775	4,003,587	3,869,243
Net loss		(571,449)	(434,274)	(413,855)	(480,341)	66,495
Balance at the end of period		5,302,544	5,885,500	3,357,073	3,606,775	4,003,587
As Reported | Accumulated Deficit
New Accounting Pronouncements or Change in Accounting Principle
Balance at the beginning of period	(5,971,826)	(5,400,377)	(4,966,103)	(3,966,595)	(3,486,254)	(3,552,749)
Net loss		(571,449)	(434,274)	(413,855)	(480,341)	66,495
Balance at the end of period		(5,971,826)	(5,400,377)	(4,380,450)	(3,966,595)	(3,486,254)
Adjustments
New Accounting Pronouncements or Change in Accounting Principle
Balance at the beginning of period	(105,625)	(111,348)	(110,424)	(81,140)	(76,877)	(65,962)
Net loss		5,723	(924)	(24,259)	(4,263)	(10,915)
Balance at the end of period		(105,625)	(111,348)	(105,399)	(81,140)	(76,877)
Adjustments | Accumulated Deficit
New Accounting Pronouncements or Change in Accounting Principle
Balance at the beginning of period	$ (105,625)	(111,348)	(110,424)	(81,140)	(76,877)	(65,962)
Net loss		5,723	(924)	(24,259)	(4,263)	(10,915)
Balance at the end of period		$ (105,625)	$ (111,348)	$ (105,399)	$ (81,140)	$ (76,877)

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Assets at fair value on a recurring basis
Short-term investments	$ 871,998	$ 2,241,962
U.S. Treasury securities
Assets at fair value on a recurring basis
Short-term investments	871,998	2,241,962
Recurring Basis | Quoted Price in Active Market for Identical Assets (Level 1)
Assets at fair value on a recurring basis
Total	1,375,354	2,689,190
Recurring Basis | Quoted Price in Active Market for Identical Assets (Level 1) | U.S. Treasury securities
Assets at fair value on a recurring basis
Short-term investments	871,998	2,241,962
Recurring Basis | Quoted Price in Active Market for Identical Assets (Level 1) | Equity securities with readily determinable fair values
Assets at fair value on a recurring basis
Equity securities with readily determinable fair values	6,467	23,809
Recurring Basis | Quoted Price in Active Market for Identical Assets (Level 1) | Convertible debt instrument
Assets at fair value on a recurring basis
Convertible debt instrument	0
Recurring Basis | Quoted Price in Active Market for Identical Assets (Level 1) | U.S. Treasury securities
Assets at fair value on a recurring basis
Cash equivalents	123,519	107,855
Recurring Basis | Quoted Price in Active Market for Identical Assets (Level 1) | Money market funds
Assets at fair value on a recurring basis
Cash equivalents	373,370	315,564
Recurring Basis | Significant Other Observable Inputs (Level 2)
Assets at fair value on a recurring basis
Total	2,037	10,306
Recurring Basis | Significant Other Observable Inputs (Level 2) | U.S. Treasury securities
Assets at fair value on a recurring basis
Short-term investments	0	0
Recurring Basis | Significant Other Observable Inputs (Level 2) | Equity securities with readily determinable fair values
Assets at fair value on a recurring basis
Equity securities with readily determinable fair values	2,037	10,306
Recurring Basis | Significant Other Observable Inputs (Level 2) | Convertible debt instrument
Assets at fair value on a recurring basis
Convertible debt instrument	0
Recurring Basis | Significant Other Observable Inputs (Level 2) | U.S. Treasury securities
Assets at fair value on a recurring basis
Cash equivalents	0	0
Recurring Basis | Significant Other Observable Inputs (Level 2) | Money market funds
Assets at fair value on a recurring basis
Cash equivalents	0	0
Recurring Basis | Significant Unobservable Inputs (Level 3)
Assets at fair value on a recurring basis
Total	5,000	0
Recurring Basis | Significant Unobservable Inputs (Level 3) | U.S. Treasury securities
Assets at fair value on a recurring basis
Short-term investments	0	0
Recurring Basis | Significant Unobservable Inputs (Level 3) | Equity securities with readily determinable fair values
Assets at fair value on a recurring basis
Equity securities with readily determinable fair values	0	0
Recurring Basis | Significant Unobservable Inputs (Level 3) | Convertible debt instrument
Assets at fair value on a recurring basis
Convertible debt instrument	5,000
Recurring Basis | Significant Unobservable Inputs (Level 3) | U.S. Treasury securities
Assets at fair value on a recurring basis
Cash equivalents	0	0
Recurring Basis | Significant Unobservable Inputs (Level 3) | Money market funds
Assets at fair value on a recurring basis
Cash equivalents	$ 0	$ 0

Collaborative and Licensing A_3

Collaborative and Licensing Arrangements - Recognized Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues
Total revenues	$ 387,628	$ 206,440	$ 1,035,826	$ 962,304
Collaboration
Revenues
Total revenues	38,122	13,979	120,236	525,102
License revenue
Revenues
Total revenues	0	0	0	484,646
Research and development service revenue
Revenues
Total revenues	9,834	13,979	34,074	40,456
Right to access intellectual property revenue
Revenues
Total revenues	26,249	0	78,746	0
Other
Revenues
Total revenues	$ 2,039	$ 0	$ 7,416	$ 0

Collaborative and Licensing A_4

Collaborative and Licensing Arrangements - Novartis (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Jan. 31, 2022	Jan. 31, 2021
Research and Development Arrangement, Contract to Perform for Others
Total revenues	$ 387,628	$ 206,440	$ 1,035,826	$ 962,304
Research and development service revenue
Research and Development Arrangement, Contract to Perform for Others
Total revenues	9,834	13,979	34,074	40,456
License revenue
Research and Development Arrangement, Contract to Perform for Others
Remaining performance obligation	71,980		71,980
Total revenues	0	0	0	484,646
Other
Research and Development Arrangement, Contract to Perform for Others
Remaining performance obligation	213,450		213,450
Total revenues	2,039	0	7,416	0
Novartis | Research and development service revenue
Research and Development Arrangement, Contract to Perform for Others
Total revenues	8,043	$ 13,979	28,699	$ 40,456
Collaborative Arrangement | Novartis
Research and Development Arrangement, Contract to Perform for Others
Upfront cash payment received					$ 300,000	$ 650,000
Maximum proceeds from milestones					745,000	1,300,000
Maximum achievement of sales milestone					$ 1,150,000	250,000
Collaborative Arrangement | Novartis | Research and development service revenue
Research and Development Arrangement, Contract to Perform for Others
Fair value of intangible asset						420,000
Remaining performance obligation	14,570		14,570			165,354
Total revenues	$ 1,791		$ 5,375
Collaborative Arrangement | Novartis | License revenue
Research and Development Arrangement, Contract to Perform for Others
Remaining performance obligation						484,646
Collaborative Arrangement | Novartis | Collaborative Arrangement, Transfer of Know-How
Research and Development Arrangement, Contract to Perform for Others
Fair value of intangible asset						$ 1,231,000

Collaborative and Licensing A_5

Collaborative and Licensing Arrangements - Ociperlimab Option, Collaboration and License Agreement and China Broad Market Development Agreement (Details) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2022 USD ($)	Mar. 31, 2022 product	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jan. 31, 2022 USD ($)	Jan. 31, 2021 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative
Number of products | product		5
Total revenues	$ 387,628		$ 206,440	$ 1,035,826	$ 962,304
License revenue
Collaborative Arrangement and Arrangement Other than Collaborative
Total revenues	0		0	0	484,646
Remaining performance obligation	71,980			71,980
Other
Collaborative Arrangement and Arrangement Other than Collaborative
Total revenues	2,039		0	7,416	0
Remaining performance obligation	213,450			213,450
Research and development service revenue
Collaborative Arrangement and Arrangement Other than Collaborative
Total revenues	9,834		13,979	34,074	40,456
Right to access intellectual property revenue
Collaborative Arrangement and Arrangement Other than Collaborative
Total revenues	26,249		0	78,746	0
United States
Collaborative Arrangement and Arrangement Other than Collaborative
Total revenues	134,789		43,471	348,538	427,280
Novartis | Research and development service revenue
Collaborative Arrangement and Arrangement Other than Collaborative
Total revenues	8,043		$ 13,979	28,699	$ 40,456
Novartis | Collaborative Arrangement
Collaborative Arrangement and Arrangement Other than Collaborative
Upfront cash payment received						$ 300,000	$ 650,000
Maximum proceeds from milestones						745,000	1,300,000
Maximum achievement of sales milestone						$ 1,150,000	250,000
Novartis | Collaborative Arrangement | License revenue
Collaborative Arrangement and Arrangement Other than Collaborative
Remaining performance obligation							484,646
Novartis | Collaborative Arrangement | Research and development service revenue
Collaborative Arrangement and Arrangement Other than Collaborative
Total revenues	1,791			5,375
Remaining performance obligation	$ 14,570			$ 14,570			$ 165,354
Novartis | Collaborative Arrangement | United States
Collaborative Arrangement and Arrangement Other than Collaborative
Collaborative arrangement co detailing and co-field (percent)						5,000%
Novartis | Collaborative Arrangement | MEXICO
Collaborative Arrangement and Arrangement Other than Collaborative
Collaborative arrangement co detailing and co-field (percent)						2,500%
Novartis | Collaborative Arrangement | CANADA
Collaborative Arrangement and Arrangement Other than Collaborative
Collaborative arrangement co detailing and co-field (percent)						2,500%
Novartis | Collaborative Arrangement | Minimum
Collaborative Arrangement and Arrangement Other than Collaborative
Additional upfront cash payment upon the exercise of option						$ 600,000
Novartis | Collaborative Arrangement | Maximum
Collaborative Arrangement and Arrangement Other than Collaborative
Additional upfront cash payment upon the exercise of option						$ 700,000

Collaborative and Licensing A_6

Collaborative and Licensing Arrangements - Amgen (Details) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	9 Months Ended
	Jan. 02, 2020	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Research and Development Arrangement, Contract to Perform for Others
Payments to acquire equity interest			$ 0	$ 50,000
Ordinary Shares
Research and Development Arrangement, Contract to Perform for Others
Share price, ADS (in dollars per share)	$ 132.74
Proceeds from ADS shares	$ 2,109,902
Amgen, Inc | Product Revenue | Product Concentration Risk
Research and Development Arrangement, Contract to Perform for Others
Concentration risk, percentage			100%
Beigene Ltd | Amgen, Inc
Research and Development Arrangement, Contract to Perform for Others
Minority interest in investment (as a percent)	20.50%
Amgen, Inc
Research and Development Arrangement, Contract to Perform for Others
Maximum cash and service commitment			$ 1,250,000
Shares issued (in shares)	15,895,001	2,151,877
Per share acquisition price (in dollars per share)	$ 174.85
Fair value of cost share liability	$ 601,857
Payments to acquire equity interest	2,779,241	$ 50
Fair value of equity investments issued	2,162,407
Fair value of financing commitment	$ 616,834
Amgen, Inc | Minimum
Research and Development Arrangement, Contract to Perform for Others
Commercialization term (years)			5 years
Amgen, Inc | Maximum
Research and Development Arrangement, Contract to Perform for Others
Commercialization term (years)			7 years

Collaborative and Licensing A_7

Collaborative and Licensing Arrangements - Funding Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Research and Development Arrangement, Contract to Perform for Others
Research and development expense	$ 426,363	$ 351,937	$ 1,194,485	$ 1,028,754
Amgen, Inc
Research and Development Arrangement, Contract to Perform for Others
Research and development expense	25,462	29,710	72,251	85,040
Amortization of research and development cost share liability	24,806	28,943	70,389	82,846
Total amount due to Amgen for BeiGene's portion of the development funding	50,268	$ 58,653	142,640	$ 167,886
Remaining portion of development funding cap	$ 648,419		$ 648,419

Collaborative and Licensing A_8

Collaborative and Licensing Arrangements - Financing Liability (Details) - Amgen, Inc - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Research and Development Arrangement, Contract to Perform for Others
Research and development cost share liability, current portion	$ 115,721	$ 120,801
Research and development cost share liability, non-current portion	204,252	269,561
Total research and development cost share liability	$ 319,973	$ 390,362

Collaborative Arrangements - Am

Collaborative Arrangements - Amounts and Classification of Payments (Income/(Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Research and Development Arrangement, Contract to Perform for Others
Total	$ (14,660)	$ (12,545)	$ (36,926)	$ (27,721)
Amgen, Inc | Collaborative Arrangement
Research and Development Arrangement, Contract to Perform for Others
Collaborative arrangement, inventory purchases	29,269	32,129	59,330	50,983
Accounts payable current	95,087		95,087		$ 106,790
Cost of sales - product
Research and Development Arrangement, Contract to Perform for Others
Total	319	380	3,797	1,058
Research and development
Research and Development Arrangement, Contract to Perform for Others
Total	(1,125)	(373)	(227)	(310)
Selling, general and administrative
Research and Development Arrangement, Contract to Perform for Others
Total	$ (13,854)	$ (12,552)	$ (40,496)	$ (28,469)

Restricted Cash and Investmen_3

Restricted Cash and Investments - Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Restricted cash	$ 3,380	$ 7,209

Restricted Cash and Investmen_4

Restricted Cash and Investments - Short-Term Investments (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Short-term investments
Amortized Cost	$ 883,126,000	$ 2,245,662,000
Gross Unrealized Gains	0	0
Gross Unrealized Losses	11,128,000	3,700,000
Fair Value (Net Carrying Amount)	871,998,000	2,241,962,000
U.S. Treasury securities
Short-term investments
Amortized Cost	883,126,000	2,245,662,000
Gross Unrealized Gains	0	0
Gross Unrealized Losses	11,128,000	3,700,000
Fair Value (Net Carrying Amount)	871,998,000	$ 2,241,962,000
Allowance for credit loss	$ 0

Restricted Cash and Investmen_5

Restricted Cash and Investments - Equity Securities with/without Readily Determinable Fair Values and Equity-Method Investments (Details) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended		9 Months Ended
	Sep. 30, 2021	Jan. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Schedule of Investments
Unrealized losses (gains) on equity investments					$ (16,413)	$ 17,166
Equity securities without readily determinable fair values			$ 56,789		56,789		$ 43,722
Gain on investment			4,699		5,065
Equity method investment			25,787		25,787		$ 22,955
Other Income
Schedule of Investments
Unrealized losses (gains) on equity investments			$ 1,357	$ (564)	$ 2,591	(1,221)
Leap Therapeutic, Inc
Schedule of Investments
Equity method investments (percent)			7.40%		7.40%
Equity method investments, including warrants (percent)			11.70%		11.70%
Unrealized losses (gains) on equity investments			$ (2,950)	$ 23,764	$ (25,611)	$ 18,388
Leap Therapeutic, Inc | Series B Preferred Stock
Schedule of Investments
Payments to acquire equity securities		$ 5,000
Leap Therapeutic, Inc | Common Stock
Schedule of Investments
Payments to acquire equity securities	$ 7,250

Restricted Cash and Investmen_6

Restricted Cash and Investments - Fair value of Common Stock and Warrants (Details) - Leap Therapeutic, Inc - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Fair value of Leap common stock
Schedule of Investments
Equity securities with readily determinable fair values	$ 6,467	$ 23,809
Fair value of Leap warrants
Schedule of Investments
Equity securities with readily determinable fair values	$ 2,037	$ 10,306

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 88,953	$ 78,140
Work in process	22,737	9,397
Finished goods	179,221	155,089
Total inventories	$ 290,911	$ 242,626

Property, plant and equipment -

Property, plant and equipment - Tabular Disclosure (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Property and equipment
Property, plant and equipment, at cost	$ 609,413	$ 525,048
Less: accumulated depreciation	(149,692)	(124,286)
Construction In Progress, Net	222,193	186,843
Property, plant and equipment, net	681,914	587,605
Land
Property and equipment
Property, plant and equipment, at cost	65,485	65,485
Laboratory equipment
Property and equipment
Property, plant and equipment, at cost	137,990	118,203
Leasehold improvements
Property and equipment
Property, plant and equipment, at cost	50,005	50,288
Building
Property and equipment
Property, plant and equipment, at cost	170,243	144,083
Manufacturing equipment
Property and equipment
Property, plant and equipment, at cost	147,433	119,585
Software, electronics and office equipment
Property and equipment
Property, plant and equipment, at cost	$ 38,257	$ 27,404

Property, plant and equipment_2

Property, plant and equipment - Narratives (Details) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Nov. 30, 2021 USD ($) a	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
Property, Plant and Equipment
Depreciation and amortization expense		$ 15,214	$ 11,773	$ 45,255	$ 32,440
Land Located in Hopewell, NJ
Property, Plant and Equipment
Area of land | a	42
Payments to acquire land	$ 75,197

Intangible Assets - Intangible

Intangible Assets - Intangible Assets Outstanding (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Finite-lived intangible assets:
Gross carrying amount	$ 48,748	$ 51,710
Accumulated amortization	(7,899)	(5,031)
Intangible assets, net	40,849	46,679
Product distribution rights
Finite-lived intangible assets:
Gross carrying amount	7,500	7,500
Accumulated amortization	(3,813)	(3,250)
Intangible assets, net	3,687	4,250
Developed product
Finite-lived intangible assets:
Gross carrying amount	40,432	43,394
Accumulated amortization	(3,270)	(965)
Intangible assets, net	37,162	42,429
Trading license
Finite-lived intangible assets:
Gross carrying amount	816	816
Accumulated amortization	(816)	(816)
Intangible assets, net	$ 0	$ 0

Intangible Assets - Useful Life

Intangible Assets - Useful Life (Details)	9 Months Ended
	Sep. 30, 2022
Product distribution rights
Other intangible assets
Useful life (in years)	10 years
Product distribution rights | Weighted Average
Other intangible assets
Useful life (in years)	12 years
Trading license | Weighted Average
Other intangible assets
Useful life (in years)	12 years

Intangible Assets - Future Amor

Intangible Assets - Future Amortization Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Finite-lived intangible assets:
Amortization of intangible assets	$ 987	$ 404	$ 3,007	$ 896
Cost of sales - product
Finite-lived intangible assets:
Amortization of intangible assets	800	216	2,444	333
Operating Expenses
Finite-lived intangible assets:
Amortization of intangible assets	$ 187	$ 188	$ 563	$ 563

Intangible Assets - Expected Am

Intangible Assets - Expected Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Acquired Finite-Lived Intangible Assets
2022 (remainder of year)	$ 967
2023	3,867
2024	3,867
2025	3,867
2026	3,867
2027 and thereafter	24,414
Intangible assets, net	40,849	$ 46,679
Cost of sales - product
Acquired Finite-Lived Intangible Assets
2022 (remainder of year)	779
2023	3,117
2024	3,117
2025	3,117
2026	3,117
2027 and thereafter	23,915
Intangible assets, net	37,162
Operating Expenses
Acquired Finite-Lived Intangible Assets
2022 (remainder of year)	188
2023	750
2024	750
2025	750
2026	750
2027 and thereafter	499
Intangible assets, net	$ 3,687

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income taxes
Income tax expense (benefit)	$ 6,318	$ 5,036	$ 28,408	$ 15,354
Unrecognized tax benefits	12,725		12,725
Increase in uncertain tax position	$ 960		$ 2,800

Supplemental Balance Sheet In_3

Supplemental Balance Sheet Information - Allowance For Credit Loss (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Accounts Receivable, Allowance for Credit Loss
Balance at beginning of the period	$ 415	$ 112
Current period provision for expected credit losses	(161)	(7)
Amounts written-off	0	0
Exchange rate changes	(2)	3
Balance at end of the period	$ 252	$ 108

Supplemental Balance Sheet In_4

Supplemental Balance Sheet Information - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Prepaid expenses and other current assets
Prepaid research and development costs	$ 74,575	$ 87,239
Prepaid manufacturing cost	60,971	78,538
Prepaid taxes	11,494	58,579
Other receivables	11,272	12,010
Interest receivable	2,203	5,052
Prepaid insurance	6,465	1,695
Short-term deposit	10,917	2,982
Other current assets	21,869	24,078
Total	$ 199,766	$ 270,173

Supplemental Balance Sheet In_5

Supplemental Balance Sheet Information - Schedule of Other Non-current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Other non-current assets
Goodwill	$ 109	$ 109
Prepayment of property and equipment	17,951	14,140
Prepayment of facility capacity expansion activities	19,676	24,237
Prepaid VAT	217	17,162
Rental deposits and other	6,520	6,609
Long-term investments	96,080	100,792
Total	$ 140,553	$ 163,049

Supplemental Balance Sheet In_6

Supplemental Balance Sheet Information - Schedule of Accrued Expenses and Other Payables (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Accrued expenses and other payables
Compensation related	$ 142,837	$ 139,966
External research and development activities related	114,008	213,922
Commercial activities	34,646	71,560
Employee tax withholdings	25,879	45,661
Sales rebates and returns related	49,890	59,639
Professional fees and other	42,995	27,307
Total	$ 410,255	$ 558,055

Supplemental Balance Sheet In_7

Supplemental Balance Sheet Information - Schedule of Other Long-term Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Other long-term liabilities
Deferred government grant income	$ 37,700	$ 46,352
Pension liability	7,330	7,814
Other	139	68
Total	$ 45,169	$ 54,234

Debt - Short-term and Long-term

Debt - Short-term and Long-term Debt Obligations (Details) $ in Thousands			9 Months Ended
	Jul. 22, 2022 CNY (¥)	Jan. 22, 2020 CNY (¥)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 CNY (¥)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 CNY (¥)	Dec. 31, 2020 CNY (¥)	Sep. 30, 2020 USD ($)	Sep. 30, 2020 CNY (¥)
Debt Instrument
Short-term debt			$ 441,275	¥ 3,138,961,000	$ 427,565	¥ 2,724,732,000
Long-term bank loans			208,058	1,480,000,000	202,113	1,288,000,000
Loans Payable
Debt Instrument
Short-term debt			$ 167,868	1,194,115,000	209,048	1,332,197,000
Zhuhai Hillhouse (the "Related Party Loan") | Loans Payable
Debt Instrument
Line of Credit								$ 58,912	¥ 400,000,000
Short-Term Debt April 4, 2018 | China Construction Bank | Loans Payable
Debt Instrument
Line of Credit				580,000
Term			9 years
Short-term debt			$ 4,077	29,000,000	1,255	8,000,000
Short-Term Debt January 22 2020 | China Merchants Bank | Loans Payable
Debt Instrument
Line of Credit		¥ 1,100,000,000					¥ 350,000,000
Term		9 years	9 years
Interest Rate			4.40%
Short-term debt			$ 1,406	10,000,000	1,569	10,000,000
Short-Term Debt Dated November 9 2020 | China Merchants Bank | Loans Payable
Debt Instrument
Line of Credit				378,000,000
Term			9 years
Short-term debt			$ 3,866	27,500,000	0	0
Short-Term Debt September 24, 2020 | China Minsheng Bank (the "Senior Loan") | Loans Payable
Debt Instrument
Line of Credit | $			$ 200,000					$ 200,000
Interest Rate			4.50%
Short-term debt			$ 200,000	1,422,677,000	200,000	1,274,535,000
Short-Term Debt September 24, 2020 | Zhuhai Hillhouse (the "Related Party Loan") | Loans Payable
Debt Instrument
Line of Credit				500,000
Interest Rate			4.50%
Short-term debt			$ 14,058	100,000,000	15,693	100,000,000
Short-Term Debt February 25 2022 | Shanghai Pudong Development Bank | Loans Payable
Debt Instrument
Line of Credit | $			$ 50,000
Term			1 year
Interest Rate			2.20%
Short-term debt			$ 50,000	355,669,000	0	0
Long-Term Bank April 4, 2018 | China Construction Bank | Loans Payable
Debt Instrument
Line of Credit				580,000
Term			9 years
Interest Rate			4.90%
Long-term bank loans			$ 76,616	545,000,000	89,444	570,000,000
Long-Term Bank January 22, 2020 | China Merchants Bank | Loans Payable
Debt Instrument
Term			9 years
Long-term bank loans			$ 49,273	350,500,000	53,353	340,000,000
Long Term Bank Loan Dated November 9 2020 | China Merchants Bank | Loans Payable
Debt Instrument
Line of Credit				378,000
Term			9 years
Long-term bank loans			$ 46,743	332,500,000	59,316	378,000,000
Long Term Bank Loan Dated July 29, 2022 | China CITIC Bank | Loans Payable
Debt Instrument
Line of Credit	¥ 480,000,000			480,000
Term	10 years		10 years
Long-term bank loans			$ 35,426	¥ 252,000,000	$ 0	¥ 0

Debt - Narratives (Details)

Debt - Narratives (Details)

1 Months Ended

3 Months Ended

9 Months Ended

Jul. 22, 2022 CNY (¥)

Sep. 30, 2020 USD ($)

Sep. 30, 2022 USD ($) option

Sep. 30, 2021 USD ($)

Sep. 30, 2022 USD ($) option

Sep. 30, 2022 CNY (¥)

Sep. 30, 2021 USD ($)

Dec. 31, 2022 CNY (¥)

Sep. 30, 2022 CNY (¥) option

Dec. 31, 2021 CNY (¥)

Dec. 31, 2020 CNY (¥)

Sep. 30, 2020 CNY (¥)

Debt Instrument

Proceeds from long-term loan | $

$ 37,372,000

$ 16,838,000

Repayment of short-term loans | $

145,428,000

40,229,000

Interest expense | $

$ 5,596,000

$ 7,609,000

16,580,000

22,186,000

Interest capitalized | $

527,000

$ 275,000

$ 2,462,000

$ 526,000

Zhuhai Hillhouse (the "Related Party Loan") | Loans Payable

Debt Instrument

Line of Credit

$ 58,912,000

¥ 400,000,000

China Industrial Bank | Loans Payable

Debt Instrument

Interest Rate

3.10%

3.10%

Line of Credit

¥ 2,435,000

¥ 2,435,000

China Industrial Bank | Loans Payable | Forecast

Debt Instrument

Line of Credit

¥ 2,435,000

China Industrial Bank | Loans Payable | Working Capital Facility | Beijing Innerway Bio-tech Co., Ltd

Debt Instrument

Repayment of short-term loans

$ 143,688,000

¥ 930,082,000

Long-Term Bank April 4, 2018 | China Construction Bank | Loans Payable

Debt Instrument

Repayment of long-term loan

$ 1,142,000

¥ 7,500,000

Long-Term Bank April 4, 2018 | China Construction Bank | Loans Payable

Debt Instrument

Interest Rate

4.90%

4.90%

Debt instrument term (in years)

9 years

9 years

Line of Credit

¥ 580,000

Repayment of long-term loan

$ 598,000

¥ 4,000,000

Short-Term Debt April 4, 2018 | China Construction Bank | Loans Payable

Debt Instrument

Debt instrument term (in years)

9 years

9 years

Line of Credit

¥ 580,000

Senior loan Reserved For JV Purchase | China Minsheng Bank (the "Senior Loan") | Loans Payable

Debt Instrument

Line of Credit | $

120,000,000

Working Capital | China Minsheng Bank (the "Senior Loan") | Loans Payable

Debt Instrument

Line of Credit | $

$ 80,000,000

$ 80,000,000

Senior Loan | China Minsheng Bank (the "Senior Loan") | Loans Payable

Debt Instrument

Extension options (option) | option

2

2

2

Extension period (month)

12 months

12 months

Long-Term Bank January 22, 2020 | China Merchants Bank | Loans Payable

Debt Instrument

Debt instrument term (in years)

9 years

9 years

Short-Term Debt September 24, 2020 | China Minsheng Bank (the "Senior Loan") | Loans Payable

Debt Instrument

Interest Rate

4.50%

4.50%

Line of Credit | $

$ 200,000,000

$ 200,000,000

$ 200,000,000

Short-Term Debt September 24, 2020 | Zhuhai Hillhouse (the "Related Party Loan") | Loans Payable

Debt Instrument

Interest Rate

4.50%

4.50%

Line of Credit

¥ 500,000

Fully repaid business days (days)

10 days

Short-Term Debt Dated November 9 2020 | China Merchants Bank | Loans Payable

Debt Instrument

Debt instrument term (in years)

9 years

9 years

Line of Credit

¥ 378,000,000

Fixed annual interest rate (as a percent)

4.30%

4.30%

4.30%

Junior Loan General Corporate Use | Zhuhai Hillhouse (the "Related Party Loan") | Loans Payable

Debt Instrument

Line of Credit

$ 14,728,000

100,000,000

Related Party Loan | Zhuhai Hillhouse (the "Related Party Loan") | Loans Payable

Debt Instrument

Line of Credit

$ 73,640,000

¥ 500,000,000

Long Term Bank Loan Dated November 9 2020 | China Merchants Bank | Loans Payable

Debt Instrument

Debt instrument term (in years)

9 years

9 years

Line of Credit

¥ 378,000

Proceeds from long-term loan

$ 113,774,000

¥ 792,000,000

Long Term Bank Loan Dated July 29, 2022 | China CITIC Bank | Loans Payable

Debt Instrument

Debt instrument term (in years)

10 years

10 years

10 years

Line of Credit

¥ 480,000,000

¥ 480,000

Fixed annual interest rate (as a percent)

4.20%

4.20%

4.20%

Proceeds from long-term loan

$ 37,372,000

¥ 252,000,000

Product Revenue - Product Sales

Product Revenue - Product Sales (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues
Product revenue – net	$ 387,628	$ 206,440	$ 1,035,826	$ 962,304
Product
Revenues
Product revenue – gross	398,379	206,029	1,036,652	497,823
Less: Rebates and sales returns	(48,873)	(13,568)	(121,062)	(60,621)
Product revenue – net	349,506	192,461	915,590	437,202
Product | BRUKINSA®
Revenues
Product revenue – net	155,495	65,832	388,567	130,345
Product | Tislelizumab
Revenues
Product revenue – net	128,206	76,980	320,728	200,738
Product | REVLIMID®
Revenues
Product revenue – net	19,046	20,209	60,622	46,984
Product | XGEVA®
Revenues
Product revenue – net	18,148	15,699	47,156	33,491
Product | POBEVCY®
Revenues
Product revenue – net	9,873	0	29,671	0
Product | KYPROLIS®
Revenues
Product revenue – net	2,820	0	11,225	0
Product | BLINCYTO®
Revenues
Product revenue – net	6,214	5,040	27,610	5,040
Product | VIDAZA®
Revenues
Product revenue – net	3,314	5,810	12,260	12,771
Product | Pamiparib
Revenues
Product revenue – net	1,266	1,516	5,843	3,737
Product | Other
Revenues
Product revenue – net	$ 5,124	$ 1,375	$ 11,908	$ 4,096

Product Revenue - Accrued Sales

Product Revenue - Accrued Sales Rebates and Returns (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Accrued Sales Rebates and Returns
Balance at beginning of the period	$ 59,639
Balance at end of the period	49,890
Product
Accrued Sales Rebates and Returns
Balance at beginning of the period	59,639	$ 11,874
Accrual	121,062	60,621
Payments	(130,811)	(52,305)
Balance at end of the period	$ 49,890	$ 20,190

Loss Per Share (Details)

Loss Per Share (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Numerator:
Net loss	$ (557,556)	$ (438,114)	$ (1,558,480)	$ (867,138)
Denominator:
Weighted average shares outstanding—basic (in shares)	1,345,303,747	1,205,971,284	1,337,976,853	1,196,391,201
Weighted average shares outstanding - diluted (in shares)	1,345,303,747	1,205,971,284	1,337,976,853	1,196,391,201

Share-Based Compensation Expe_3

Share-Based Compensation Expense - Share Options and Incentive Plan (Details) - shares	1 Months Ended			3 Months Ended	9 Months Ended
	Jun. 30, 2020	Dec. 31, 2018	Jun. 30, 2018	Mar. 31, 2022	Sep. 30, 2022	Jan. 31, 2016
2016 Plan
Share-based compensation
Increase in ordinary shares authorized (in shares)	57,200,000	38,553,159		66,300,000
Number of shares reserved and available for issuance (in shares)						65,029,595
Shares available for future grants (shares)					74,429,673
Percentage of shares reserved and available for issuance (as percent)				5%
2016 Plan | Share Options
Share-based compensation
Granted (in shares)					12,437,373
Number of options outstanding (in shares)					63,928,723
2016 Plan | Restricted Share Units (RSUs)
Share-based compensation
Granted (in shares)					37,043,877
Number of options outstanding (in shares)					56,502,940
2011 Plan
Share-based compensation
Shares cancelled or forfeited (in shares)					5,166,627
2018 Plan
Share-based compensation
Number of shares reserved and available for issuance (in shares)			12,000,000
2018 Plan | Share Options
Share-based compensation
Number of options outstanding (in shares)					27,846
2018 Plan | Restricted Share Units (RSUs)
Share-based compensation
Number of options outstanding (in shares)					223,028
Employee Share Purchase Plan 2018
Share-based compensation
Increase in ordinary shares authorized (in shares)		3,855,315
Number of shares reserved and available for issuance (in shares)		7,355,315	3,500,000
Shares available for future grants (shares)					3,666,071
Offering period (month)			6 months
Discount on purchase price of common stock (as a percent)			15%
Maximum percentage of eligible earnings as after-tax withholdings to purchase ordinary shares (as a percent)			10%

Share-Based Compensation Expe_4

Share-Based Compensation Expense - Shares Issued Under Employee Share Purchase Plan (Details) - Employee Share Purchase Plan 2018 - USD ($) $ / shares in Units, $ in Thousands	Aug. 31, 2022	Feb. 28, 2022	Aug. 31, 2021	Feb. 26, 2021
Share-based Compensation Arrangement by Share-based Payment Award
Number of ordinary shares issued ( in shares)	861,315	667,160	425,386	436,124
Market price, ADS (in dollars per share)	$ 171.66	$ 210.52	$ 308.30	$ 236.30
Market price (in dollars per share)	13.20	16.19	23.72	18.18
Purchase price, ADS (in dollars per share)	145.91	178.94	262.06	200.86
Purchase price, ordinary (in dollars per share)	$ 11.22	$ 13.76	$ 20.16	$ 15.45
Proceeds	$ 9,667	$ 9,183	$ 8,575	$ 6,738

Share-Based Compensation Expe_5

Share-Based Compensation Expense - Expense Recognized (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-based compensation
Compensation expense	$ 78,176	$ 67,077	$ 225,036	$ 177,701
Research and development
Share-based compensation
Compensation expense	36,417	31,680	104,382	83,762
Selling, general and administrative
Share-based compensation
Compensation expense	$ 41,759	$ 35,397	$ 120,654	$ 93,939

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022
Movement in accumulated other comprehensive loss
Balance at the beginning of period			$ 6,132,563				$ 6,132,563
Other comprehensive loss before reclassifications							(179,473)
Amounts reclassified from accumulated other comprehensive income (loss)							0
Net-current period other comprehensive loss	$ (79,073)	$ (99,904)	(496)	$ 485	$ 8,891	$ (3,738)	(179,473)
Balance at the end of period	4,655,171						4,655,171
Accumulated Other Comprehensive Income (loss)
Movement in accumulated other comprehensive loss
Balance at the beginning of period			17,950				17,950
Net-current period other comprehensive loss	(79,073)	$ (99,904)	(496)	$ 485	$ 8,891	$ (3,738)
Balance at the end of period	(161,523)						(161,523)
Foreign Currency Translation Adjustments
Movement in accumulated other comprehensive loss
Balance at the beginning of period			27,898				27,898
Other comprehensive loss before reclassifications							(168,411)
Amounts reclassified from accumulated other comprehensive income (loss)							0
Net-current period other comprehensive loss							(168,411)
Balance at the end of period	(140,513)						(140,513)
Unrealized Gains (Losses) on Available-for-Sale Securities
Movement in accumulated other comprehensive loss
Balance at the beginning of period			(3,700)				(3,700)
Other comprehensive loss before reclassifications							(11,062)
Amounts reclassified from accumulated other comprehensive income (loss)							0
Net-current period other comprehensive loss							(11,062)
Balance at the end of period	(14,762)						(14,762)
Pension Liability Adjustments
Movement in accumulated other comprehensive loss
Balance at the beginning of period			$ (6,248)				(6,248)
Other comprehensive loss before reclassifications							0
Amounts reclassified from accumulated other comprehensive income (loss)							0
Net-current period other comprehensive loss							0
Balance at the end of period	$ (6,248)						$ (6,248)

Shareholders_ Equity (Details)

Shareholders’ Equity (Details) $ / shares in Units, $ in Thousands		1 Months Ended	9 Months Ended		12 Months Ended
	Jan. 02, 2020 USD ($) $ / shares shares	Sep. 30, 2021 USD ($) shares	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($) shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2021 ¥ / shares
Shareholders' equity
Proceeds from sale of ordinary shares, net of cost | $			$ 0	$ 50,000
Amgen, Inc
Shareholders' equity
Stock issued during period, shares, new issues, american depository shares | shares		165,529		165,529
Proceeds from sale of ordinary shares, net of cost | $	$ 2,779,241	$ 50
Shares issued (in shares) | shares	15,895,001	2,151,877
Per share acquisition price (in dollars per share) | $ / shares	$ 174.85
STAR Market | IPO
Shareholders' equity
Proceeds from sale of ordinary shares, net of cost | $					$ 3,392,616
Shares issued (in shares) | shares					115,055,260
Per share acquisition price (in dollars per share) | (per share)					$ 391.68	¥ 192.60

Restricted Net Assets (Details)

Restricted Net Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Segment Reporting Information
Minimum required statutory reserve of annual after-tax profit (as a percent)	10%
Required statutory reserve as a percentage of registered capital (as a percent)	50%
China
Segment Reporting Information
Restricted net assets	$ 2,188,139	$ 799,574

Commitments and Contingencies -

Commitments and Contingencies - Commitments (Details) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2022
Purchase and Capital commitments
Purchase commitments		$ 142,196
Minimum Purchase Commitments For Supply Purchased
Purchase and Capital commitments
Purchase commitments		58,342
Inventories
Purchase and Capital commitments
Purchase commitments		83,854
Capital Addition Purchase Commitments
Purchase and Capital commitments
Other commitments		467,554
Investments Funding Commitment
Purchase and Capital commitments
Other commitments		16,000
Maximum commitment		19,000
Pension Commitment
Purchase and Capital commitments
Employer contributions		1,505
Research and Development Arrangement
Purchase and Capital commitments
Other commitments		23,775
Commitment term (years)	4 years
Amgen, Inc
Purchase and Capital commitments
Other commitments		648,419
Maximum cash and service commitment		$ 1,250,000

Segment and Geographic Inform_3

Segment and Geographic Information - Narratives (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) segment	Sep. 30, 2021 USD ($)
Segment information
Number of operating segments | segment			1
Total revenues	$ 387,628	$ 206,440	$ 1,035,826	$ 962,304
United States
Segment information
Total revenues	134,789	43,471	348,538	427,280
Collaboration revenue
Segment information
Total revenues	38,122	13,979	120,236	525,102
Collaboration revenue | United States | BRUKINSA®
Segment information
Total revenues	26,685	9,785	84,165	367,571
Collaboration revenue | Rest Of World | BRUKINSA®
Segment information
Total revenues	11,437		36,071
Product revenue, net | United States | BRUKINSA®
Segment information
Total revenues	108,104	$ 33,686	264,373	$ 59,709
Product revenue, net | Rest Of World | BRUKINSA®
Segment information
Total revenues	$ 8,128		$ 14,779

Segment and Geographic Inform_4

Segment and Geographic Information - Schedule of Revenue by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Net product revenues by geographic area
Total revenues	$ 387,628	$ 206,440	$ 1,035,826	$ 962,304
PRC
Net product revenues by geographic area
Total revenues	233,274	158,775	636,438	377,392
United States
Net product revenues by geographic area
Total revenues	134,789	43,471	348,538	427,280
Rest of world
Net product revenues by geographic area
Total revenues	$ 19,565	$ 4,194	$ 50,850	$ 157,632