Ginkgo Bioworks (DNA) 8-K 24 Nov 21 Index to Financial Statements Financial data

Cover Page

Cover Page	Nov. 23, 2021
Document Information [Line Items]
Document Type	8-K
Amendment Flag	false
Document Period End Date	Nov. 23, 2021
Entity Registrant Name	GINKGO BIOWORKS HOLDINGS, INC.
Entity Tax Identification Number	87-2652913
Entity Central Index Key	0001830214
Entity Incorporation, State or Country Code	DE
Entity File Number	001-40097
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Local Phone Number	422-5362
Entity Address, State or Province	MA
Entity Address, Address Line One	27 Drydock Avenue
Entity Address, Address Line Two	8th Floor
Entity Address, City or Town	Boston
Entity Address, Postal Zip Code	02210
City Area Code	877
Written Communications	false
Soliciting Material	false
Pre-commencement Tender Offer	false
Pre-commencement Issuer Tender Offer	false
Warrants to purchase one share of Class A common stock, each at an exercise price of $11.50 per share [Member]
Document Information [Line Items]
Trading Symbol	DNA.WS
Title of 12(b) Security	Warrants to purchase one share of Class A common stock, each at an exercise price of $11.50 per share
Security Exchange Name	NYSE
Common Class A [Member]
Document Information [Line Items]
Trading Symbol	DNA
Title of 12(b) Security	Class A common stock, par value $0.0001 per share
Security Exchange Name	NYSE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents		$ 380,801	$ 495,287
Accounts receivable, net		16,694	3,461
Accounts receivable, net from related parties		5,212	4,217
Inventory, net		2,736	0
Prepaid expenses and other current assets		21,099	8,960
Total current assets		426,542	511,925
Property and equipment, net		121,435	63,132
Investments		60,504	61,574
Equity Method Investments		42,620	45,679
Intangible assets, net		3,294	3,843
Goodwill		1,857	1,857
Loans receivable, net of current portion		13,298	3,724
Other non-current assets		5,603	5,584
Total Assets		675,153	697,318
Current liabilities:
Accounts payable		13,893	2,439
Accrued expenses and other current liabilities		30,505	15,816
Deferred revenue (includes $15,442 and $22,101 from related parties)		28,823	21,819
Total current liabilities		73,221	40,074
Non-current liabilities:
Deferred rent, net of current portion		12,678	11,633
Deferred revenue, net of current portion (includes $159,268 and $97,977 from related parties)		99,652	126,079
Lease financing obligation		16,518	16,767
Other non-current liabilities		3,032	912
Total Liabilities		205,101	195,465
Commitments and Contingencies
Shareholders' equity:
Common Stock	[1]	129	126
Accumulated deficit		(467,878)	(341,269)
Total Ginkgo Bioworks Holdings, Inc. stockholders equity		461,376	493,063
Non-controlling interest		8,676	8,790
Total stockholders equity		470,052	501,853
Total Liabilities and Shareholders' Equity		675,153	697,318
Previously Reported [Member]
Shareholders' equity:
Additional paid-in capital		929,125	834,206
Series B Convertible Preferred Stock [Member]
Shareholders' equity:
Convertible preferred stock	[1]	$ 0	$ 0
[1]	Retroactively restated for the reverse recapitalization as described in Note 1.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred revenue from related parties	$ 22,101	$ 16,703
Deferred revenue, net of current portion from related parties	$ 97,977	$ 125,628
Preferred stock shares authorized	200,000,000	200,000,000
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common stock shares authorized	15,800,000,000	15,800,000,000
Common stock shares issued	1,289,014,925	1,256,237,919
Common stock shares outstanding	1,288,595,876	1,255,562,032
Temporary Equity, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Temporary Equity, Shares Issued	0	0
Temporary Equity, Shares Outstanding	0	0
Common Class A [Member]
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common stock shares authorized	10,500,000,000	10,500,000,000
Common stock shares issued	974,224,443	956,235,918
Common stock shares outstanding	974,166,577	956,120,186
Common Class B [Member]
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common stock shares authorized	4,500,000,000	4,500,000,000
Common stock shares issued	314,790,482	300,002,001
Common stock shares outstanding	314,429,299	299,441,846
Common Class C [Member]
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common stock shares authorized	800,000,000	800,000,000
Common stock shares issued	0	0
Common stock shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations and Comprehensive Loss - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019
Foundry revenue (related party revenue of $13,124 and $7,270 for the three months ended September 30, 2021 and 2020, respectively, and $36,746 and $29,784 for the nine months ended September 30 2021 and 2020, respectively)		$ 59,221	$ 54,184
Total revenue		76,657	54,184
Research and Development		159,767	96,299
General and administrative expenses		38,306	29,483
Total operating expenses		213,684	125,782
Loss from operations		(137,027)	(71,598)
Other (expense) income, net:
Interest income		2,582	5,756
Interest expense		(2,385)	(2,421)
Income (loss) on equity method investments		(3,059)	(46,936)
(Loss) gain on investments		(1,070)	(7,797)
Other (expense) income, net:		16,125	3,161
Total other (expense) income, net		12,193	(48,237)
Loss before provision for income taxes		(124,834)	(119,835)
Income tax provision (benefit)		1,889	22
Net Loss		(126,723)	(119,857)
Net loss attributable to non-controlling interest		(114)	(530)
Net loss attributable to Ginkgo Bioworks Holdings, Inc. stockholders		$ (126,609)	$ (119,327)
Net loss per share attributable to Ginkgo Bioworks Holdings, Inc. common stockholders, basic and diluted	[1]	$ (0.10)	$ (0.10)
Weighted average common shares outstanding, basic and diluted	[1]	1,274,766,915	1,149,000,417
Product [Member]
Total revenue		$ 8,707
Cost of Biosecurity revenue		6,705
Service [Member]
Total revenue		8,729
Cost of Biosecurity revenue		$ 8,906
[1]	Retroactively restated for the reverse recapitalization as described in Note 1.

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations and Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenue from Related Parties	$ 42,535	$ 35,268
Other Operating Income (Expense), Net Related party	$ 721	$ 1,794

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Series B, C, D, E Convertible Preferred Stock [Member]	Common Stock [Member]	Common Stock [Member]Series E Convertible Preferred Stock [Member]	Old Ginkgo Common Stock [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Noncontrolling Interest [Member]	Previously Reported [Member]	Previously Reported [Member]Series B, C, D, E Convertible Preferred Stock [Member]	Previously Reported [Member]Old Ginkgo Common Stock [Member]	Previously Reported [Member]Treasury Stock, Common [Member]	Previously Reported [Member]Additional Paid-in Capital [Member]	Previously Reported [Member]Accumulated Other Comprehensive Income (Loss) [Member]	Previously Reported [Member]Noncontrolling Interest [Member]	Revision of Prior Period, Adjustment [Member]Series B, C, D, E Convertible Preferred Stock [Member]	Revision of Prior Period, Adjustment [Member]Common Stock [Member]	Revision of Prior Period, Adjustment [Member]Old Ginkgo Common Stock [Member]	Revision of Prior Period, Adjustment [Member]Treasury Stock, Common [Member]	Revision of Prior Period, Adjustment [Member]Additional Paid-in Capital [Member]
Beginning balance at Dec. 31, 2018	$ 213,432	$ 0	$ 116		$ 0	$ (24,453)	$ 450,391	$ (221,942)	$ 9,320	$ 213,432	$ 149	$ 86	$ (24,449)	$ 450,268	$ (221,942)	$ 9,320	$ (149)	$ 116	$ (86)	$ (4)	$ 123
Beginning balance (Shares) at Dec. 31, 2018		0	1,153,356,703		0	(37,135,889)					14,943,599	8,555,710	(756,633)				(14,943,599)	1,153,356,703	(8,555,710)	(36,379,256)
Exercise of stock options	7						7
Exercise of stock options, Share			500,621
Vesting of restricted stock awards, Share			367,858
Repurchase of common stock	(408)					$ (408)
Repurchase of common stock Share			490,805			(490,805)
Stock Issued During Period, Value, New Issues				$ 0
Stock Issued During Period, Shares, New Issues				0
Issuance of warrants to purchase convertible preferred stock	150						150
Stock-based compensation expense	771						771
Retirement of treasury stock Shares			(37,626,694)			37,626,694
Retirement of treasury stock			$ (4)			$ 24,861	(24,857)
Net loss	(119,857)							(119,327)	(530)
Recognition of beneficial conversion feature related to issuance of convertible promissory notes	198,957						198,957
Reacquisition of beneficial conversion feature related to convertible promissory notes	(211,608)						(211,608)
Conversion of convertible promissory notes into Series E convertible preferred stock	211,608		7				211,601
Issuance of Series E convertible preferred stock, net of issuance costs of $4,830	$ 208,801			$ 7			208,794
Issuance of Series E convertible preferred stock, net of issuance costs of 4,830 Shares				69,812,427
Conversion of convertible promissory notes into Series E convertible preferred stock(Shares)			69,151,117
Ending balance (Shares) at Dec. 31, 2019	0
Ending balance at Dec. 31, 2019	$ 501,853	$ 0	$ 126		$ 0		834,206	(341,269)	8,790
Ending balance (Shares) at Dec. 31, 2019		0	1,255,562,032		0
Exercise of stock options	26						26
Exercise of stock options, Share			1,921,941
Vesting of restricted stock awards, Share			256,838
Stock-based compensation expense	476						476
Net loss	(126,723)							(126,609)	(114)
Issuance of Series E convertible preferred stock, net of issuance costs of $4,830	$ 94,420						94,417
Issuance of Series E convertible preferred stock, net of issuance costs of 0 (Shares)				30,855,065
Issuance of Series E convertible preferred stock, net of issuance costs of 0				$ 3
Ending balance (Shares) at Dec. 31, 2020	0	0	129		0
Ending balance at Dec. 31, 2020	$ 470,052						$ 929,125	$ (467,878)	$ 8,676
Ending balance (Shares) at Dec. 31, 2020		0	1,288,595,876		0

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Changes in Shareholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Stockholders' Equity [Abstract]
Payments of Stock Issuance Costs	$ 0	$ 4,830

Condensed Consolidated Statem_5

Condensed Consolidated Statement of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net loss	$ (126,723)	$ (119,857)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	13,864	10,755
Stock-based compensation	476	771
Loss on equity method investments	3,059	46,936
Changes in Fair Value of Loans Receivable	(1,061)	0
Changes in operating assets and liabilities:
Accounts receivable, net	(13,233)	378
Accounts receivable, net from related parties	(995)	(2,221)
Prepaid expenses and other current assets	(11,352)	(4,031)
Inventory, net	(2,736)
Other non-current assets	1,834	(2,361)
Accounts payable	7,019	664
Accrued expenses and other current liabilities	8,665	4,170
Deferred revenue, current and non-current (includes $44,632 and $(17,050) from related parties)	(19,423)	4,883
Deferred rent, non-current	1,045	9,095
Other non-current liabilities	2,661	0
Non-cash interest expense related to payments on lease financing obligations		51
Non-cash interest expense related to amortization of debt discount on convertible promissory notes		71
Gain on extinguishment of convertible promissory notes		(71)
Loss attributable to investments	1,070	7,797
Accrued interest income on loan receivable		(163)
Gain on termination of Glycosyn, LLC agreement		(1,530)
Net cash used in operating activities	(135,830)	(44,663)
Cash flows from investing activities:
Purchases of property and equipment	(57,821)	(22,219)
Purchase of loan receivable from Access Bio, Inc.	(10,000)
Issuance of loan receivable	(100)	(2,250)
Cash paid for investment in Synlogic, Inc.		(50,133)
Proceeds from loan receivable	800
Net cash used in investing activities	(67,121)	(74,602)
Cash flows from financing activities:
Proceeds from exercise of stock options	26	7
Repurchase of Founder shares	0	(408)
Principal payment on capital lease obligations	(598)	(736)
Proceeds from lease financing obligations		476
Principal payment on lease financing obligations	(150)	(92)
Proceeds from issuance of convertible promissory notes, net of issuance costs		198,957
Proceeds from issuance of Series E convertible preferred stock, net of issuance costs	91,040	212,181
Net cash provided by financing activities	90,318	410,385
Net increase (decrease) in cash, cash equivalents and restricted cash	(112,633)	291,120
Cash, cash equivalents and restricted cash, beginning of period	498,510	207,390
Cash, cash equivalents, and restricted cash, end of period	385,877	498,510
Supplemental disclosure of non-cash financing activities:
Purchases of equipment through capital leases		406
Purchases of property and equipment included in accounts payable and accrued expenses	14,458	605
Loan receivable received as consideration under customer arrangement	375
Cash paid for interest	$ 2,572	2,348
Cash paid for income taxes		31
Conversion of convertible promissory notes into Series E convertible preferred stock		211,608
Series E convertible preferred stock issuance costs included in accrued expenses		3,380
Issuance of loan receivable upon amendment of Glycosyn, LLC agreement		2,744
Allonnia, LLC equity interest received for intellectual property		$ 24,480

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Cash Flows [Abstract]
Deferred revenue from related parties	$ (22,253)	$ 3,112

Reconciliation of the cash, cas

Reconciliation of the cash, cash equivalents and restricted cash balances - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Statement of Cash Flows [Abstract]
Cash and cash equivalents	$ 380,801	$ 495,287
Restricted Cash, Current	5,076	3,223
Total cash, cash equivalents and restricted cash	$ 385,877	$ 498,510

Organization

Organization	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	1. Organization and Basis of Presentation Business The mission of Ginkgo Bioworks, Inc. (“Ginkgo Bioworks”, “Ginkgo”, or the “Company”) is to make biology easier to engineer. The Company designs custom cells for customers across multiple markets. Since inception, the Company has devoted its efforts to improving its platform for programming cells to enable customers to leverage biology to create impactful products across a range of industries. The Company’s platform comprises (i) equipment, robotic automation, software, data pipelines and tools, and standard operating procedures for high throughput genetic engineering, fermentation, and analytics (referred to collectively as the “Foundry”), (ii) a library of proprietary genetic assets and associated performance data (referred to collectively as “Codebase”), and (iii) the Company’s team of expert users, developers and operators of the Foundry and Codebase. Reverse Recapitalization On September 16, 2021, Soaring Eagle Acquisition Corp. (“SRNG”) consummated the merger transaction contemplated by the agreement and plan of merger, dated as of May 11, 2021, and amended on May 14, 2021 (the “Merger Agreement”), by and among SRNG, SEAC Merger Sub Inc., a Delaware corporation (“Merger Sub”), and Ginkgo Bioworks, Inc., a Delaware corporation (“Old Ginkgo”), whereby Merger Sub merged with and into Ginkgo, the separate corporate existence of Merger Sub ceased and Ginkgo survived the merger as a wholly owned subsidiary of SRNG (the “Business Combination”). In connection with the consummation of the Business Combination, SRNG changed its name to “Ginkgo Bioworks Holdings, Inc.” and, among other transactions contemplated by the Merger Agreement, the existing equity holders of Ginkgo exchanged their equity interests of Ginkgo Bioworks, Inc. for equity interests of Ginkgo Bioworks Holdings, Inc. The Business Combination was accounted for as a reverse recapitalization, in accordance with U.S. GAAP (the “Reverse Recapitalization”). Under this method of accounting, SRNG was treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the Reverse Recapitalization was treated as the equivalent of Ginkgo issuing stock for the net assets of SRNG, accompanied by a recapitalization. Accordingly, all historical financial information presented in these consolidated financial statements represents the accounts of Ginkgo and its subsidiaries “as if” Ginkgo is the predecessor and legal successor to SRNG. As a result of the Business Combination, the shares and corresponding capital amounts and loss per share related to Ginkgo’s outstanding convertible preferred stock and common stock prior to the Business Combination have been retroactively restated to reflect the exchange ratio of 49.080452 (“Exchange Ratio”) established in the Merger Agreement. Liquidity and Capital Resources As of December 31, 2020, the Company had $380.8 million in cash and cash equivalents. The Company’s sources of liquidity have been predominantly from proceeds from equity offerings, convertible note offerings, fees received for research and development services under license and collaboration arrangements, including those received on an upfront basis and upon accomplishment of milestones, fees received from Biosecurity product sales and services provided and government grants. These sources of liquidity have enabled the Company to expand the physical footprint and capacity of the Foundry and grow its personnel to expand capabilities and enter new markets. The Company has incurred significant operating losses from inception through December 31, 2020, resulting in negative cash flows from operating activities and an accumulated deficit of $467.9 million as of December 31, 2020. The Company expects to continue to incur net losses into the foreseeable future. Successful transition to profitable operations is dependent upon achieving technical and commercial milestones under existing customer agreements, continuing to increase Foundry output while reducing the unit cost of that output, and expanding the number of engineered organisms under development with customers. The Company plans to continue to fund its losses from operations through future debt and equity financings, liquidation of equity holdings, and new customer and collaborative arrangements. The Company believes that its current cash and cash equivalents will provide adequate liquidity through one year from the date that these consolidated financial statements are issued. The Company’s future liquidity needs may vary materially from those currently planned and will depend on many factors, including the achievement of technical and commercial milestones under existing customer arrangements, the receipt of cash and equity from new customers and in connection with collaborative arrangements, the investments required to further scale the Foundry and Codebase, and the expenses needed to attract and retain personnel. Risks and Uncertainties The Company is subject to a number of risks including rapid technological change, regulatory change, technical feasibility, commercial viability, public perception of genetically modified organisms, uncertain market acceptance of products derived from engineered organisms, alternative means of production, data and cybersecurity breaches, and dependence on key vendors and personnel. Impact of the COVID-19 In December 2019, an outbreak of a novel strain of coronavirus (“COVID-19”) COVID-19 COVID-19. COVID-19 Consistent with the actions taken by governmental authorities, the Company has taken steps to protect its workforce and support the community efforts. From approximately March 2020 to approximately June 2020, the Company operated at a reduced capacity. The Company also restricted non-essential on-site The COVID-19 COVID-19 The Company continues to monitor and assess the effects of the COVID-19

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Any reference in these notes to applicable guidance is meant to refer to the authoritative U.S. GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASU”) of the Financial Accounting Standards Board (“FASB”). All adjustments, consisting of normal recurring adjustments, necessary for a fair presentation have been included . Emerging Growth Company Status The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date that (i) the Company is no longer an emerging growth company or (ii) the Company affirmatively and irrevocably opts out of the extended transition period provided in the JOBS Act. As a result, these consolidated financial statements may not be comparable to companies that comply with the new or revised accounting pronouncements as of public company effective dates. Principles of Consolidation The Company’s wholly owned subsidiaries include Ginkgo Bioworks Security Corporation (“GBSC”), Gen9, Inc. (“Gen9”) and Stegodon Corporation, which, along with Ginkgo Bioworks, Inc., were incorporated under the laws of the State of Delaware. The Company also has a controlling financial interest in Cooksonia, LLC (“Cooksonia”) which is the holding entity for the Company’s investment in Joyn Bio, LLC (“Joyn”). The accompanying consolidated financial statements reflect the Company’s operations and those of subsidiaries in which the Company has a controlling financial interest. All intercompany accounts and transactions have been eliminated. Variable Interest Entities The Company evaluates its variable interests in variable interest entities (“VIE”) and consolidates VIEs when the Company is the primary beneficiary. The Company determines whether it is the primary beneficiary of each VIE based on its assessment of whether the Company possesses both (i) the power to direct the activities that most significantly affect the VIE’s economic performance and (ii) the obligation to absorb losses that could be significant to the VIE or the right to receive benefits that could be significant to the VIE. The Company reevaluates the accounting for its VIEs upon the occurrence of events that could change the primary beneficiary conclusion. As of December 31, 2020 and 2019, the maximum risk of loss related to the Company’s VIEs was limited to the carrying value of its investment in such entities. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions used in preparation of these consolidated financial statements include, among others, those related to the fair value of equity instruments and equity awards, revenue recognition, the fair value of loans receivable, the fair value of certain investments, including equity method investments, accrued expenses, and income taxes. The Company bases its estimates on historical experience and other market-specific or relevant assumptions that it believes to be reasonable under the circumstances. Reported amounts and disclosures reflect the overall economic conditions that management believes are most likely to occur, and the anticipated measures management intends to take. Actual results could differ materially from those estimates. All revisions to accounting estimates are recognized in the period in which the estimates are revised. Segment Information The Company and the Chief Operating Decision Maker (“CODM”), which is comprised of the Chief Executive Officer and the Chief Operating Officer, view the Company’s operations and manage the business as a single operating segment. Strategic decisions are managed centrally, and consistent with this decision-making process, the CODM uses consolidated financial information for purposes of evaluating performance, allocating resources, as well as forecasting future period financial results. The majority of the Company’s long-lived assets are held in the United States. For the year ended December 31, 2020, two customers, both of which were related parties, accounted for 27.1% and 12.3%, respectively, of the Company’s total revenue. No other customers exceeded more than 10% of the Company’s total revenue during the year ended December 31, 2020. For the year ended December 31, 2019, three customers that were related parties and one customer that was not a related party accounted for 35.0%, 17.3%, 11.5% and 13.5%, respectively, of the Company’s total revenue. No other customers exceeded more than 10% of the Company’s total revenue during the year ended December 31, 201 9. Concentration of Credit Risk Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash and cash equivalents, accounts receivable, and loans receivable. The Company’s cash is maintained in bank deposit accounts and money market funds, which, at times, may exceed federally insured limits. The Company believes that it is not exposed to significant credit risk as its deposits are held in financial institutions in the United States that management believes to be of high credit quality. The Company’s loans receivable are comprised of both collateralized convertible notes, which limits the Company’s credit risk, as well as uncollateralized convertible notes. The Company’s accounts receivable primarily consists of amounts owed under its license and collaboration agreements. The Company has not experienced any material write-offs related to its accounts receivable since inception. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less at the date of purchase to be cash equivalents. Cash and cash equivalents include cash held in banks and amounts held in money market accounts. The carrying value of the Company’s cash and cash equivalents approximate fair value due to their short-term maturities. Restricted Cash Restricted cash primarily includes cash balances collateralizing letters of credit associated with leases for the Company’s facilities and is included in other non-current Accounts Receivable, net Accounts receivable consists of credit extended to customers in the normal course of business and is reported at the estimated net realizable value. Accounts receivable includes unbilled amounts that have been recognized in revenue but have not yet been invoiced based on timing differences and the terms of the underlying arrangements. The Company maintains an allowance for doubtful accounts to provide for the estimated amounts of receivables that will not be collected. The allowance is based upon an assessment of customer creditworthiness, historical payment experience, the age of outstanding receivables and collateral to the extent applicable. The Company re-evaluates Inventory, net Inventory mainly consists of diagnostic testing kits purchased from suppliers. The Company values inventory at the lower of cost or net realizable value using the first-in first-out Loans Receivable The Company has elected the fair value option under ASC 825, Financial Instruments Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the assets or the remaining lease term with respect to leasehold improvement assets. Estimated lives of property and equipment are as follows: Estimated Useful Life Computer equipment and software 2 to 5 years Furniture and fixtures 7 years Lab equipment 1 to 5 years Facilities 15 to 30 years Leasehold improvements Shorter of useful life or Expenditures for maintenance and repairs are expensed as incurred. When assets are retired or otherwise disposed of, the related cost and accumulated depreciation or amortization is removed from the accounts and any resulting gain or loss is reflected in other income, net in the Consolidated Statements of Operations and Comprehensive Loss. Construction in progress relates to assets which have not been placed in service as of period end. Facilities relate to assets acquired under the Company’s build-to-suit build-to-suit Equity Method Investments The Company utilizes the equity method to account for its investments in common stock, or in-substance For investments with a substantive profit-sharing agreement, the Company utilizes the Hypothetical Liquidation at Book Value (“HLBV”) method to allocate income and losses from the equity method investment. Under the HLBV method, the Company utilizes the capital account at the end of the period assuming the book value of the entity was liquidated or sold minus the same calculation at the beginning of the period. The difference is the share of earnings or losses attributable to the equity method investment. Under the equity method, if there is a commitment for the Company to fund the losses of its equity method investees, the Company would continue to record its share of losses resulting in a negative equity method investment, which would be presented as a liability on the Consolidated Balance Sheets. Commitments may be explicit and may include formal guarantees, legal obligations, or arrangements by contract. Implicit commitments may arise from reputational expectations, intercompany relationships, statements by the Company of its intention to provide support, a history of providing financial support or other facts and circumstances. When the Company has no commitment to fund the losses of its equity method investees, the carrying value of its equity method investments will not be reduced below zero. The Company had no commitment to fund additional losses of its equity method investments during the years ended December 31, 2020 and 2019. The Company evaluates its equity method investments for impairment whenever events or circumstances indicate that the carrying value of the investment may not be recoverable. The Company considers the investee’s financial position, forecasts and economic outlook, and the estimated duration and extent of losses to determine whether a recovery is anticipated. An impairment that is other-than-temporary is recognized in the period identified. The Company has not recognized an impairment loss relative to its equity method investments for the years ended December 31, 2020 and 2019. The Company may elect the fair value option for its equity method investments on an investment-by-investment Investments Investments include warrants and non-marketable The Company has elected to account for the warrants using the fair value option. Subsequent changes in fair values are presented as a component of loss on investments in the Consolidated Statements of Operations and Comprehensive Loss. Investments in non-marketable Fair Value Measurements The Company categorizes its assets and liabilities measured at fair value in accordance with the authoritative accounting guidance that establishes a consistent framework for measuring fair value and requires disclosures for each major asset and liability category measured at fair value on either a recurring or nonrecurring basis. ASC 820, Fair Value Measurement ASC 820 identifies fair value as the exchange price, or exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a three-tier fair value hierarchy that distinguishes among the following: • Level 1- • Level 2- • Level 3- To the extent that the valuation is based on models or inputs that are either less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The Company valued its money market fund holdings, loans receivable, and certain equity method investments and investments accounted for pursuant to the fair value option on a recurring basis. The carrying amounts of the Company’s other financial instruments, which include accounts receivable, certain prepaid expenses and other current assets, accounts payable and accrued expenses and other current liabilities, approximate their fair values, primarily due to their short-term nature. Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Recoverability is measured by comparing the book values of the assets to the expected future net undiscounted cash flows that the assets are expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the book values of the assets exceed their fair value. The Company has not recognized any impairment losses during the years ended December 31, 2020 and 2019. Intangible Assets, net Intangible assets, net consist of certain definite-lived assets including patents, processes and know-how The Company reviews intangible assets for impairment whenever events or changes in circumstances have occurred which could indicate that the carrying value of the assets are not recoverable. Recoverability is measured by comparing the carrying value of the intangible assets to the future undiscounted cash flows expected to be generated by the asset. In determining the expected future cash flows, the Company uses assumptions believed to be reasonable, but which are unpredictable and inherently uncertain. Actual future cash flows may differ from the estimates used in impairment testing. The Company recognizes an impairment loss when and to the extent that the estimated fair value of an intangible asset is less than its carrying value. The Company has not recognized an impairment loss for the years ended December 31, 2020 and 2019. Goodwill Goodwill represents the excess of acquisition cost over the fair market value of the net assets acquired. The Company assesses the carrying value of goodwill for impairment on at least an annual basis, the assessment of which requires significant judgment. The Company first considers qualitative factors that indicate impairment may have occurred. Such indicators may include deterioration in economic conditions, adverse market conditions, technological obsolescence, other factors that are indicative of negative or declining cash flows, or an increase in costs over multiple periods in excess of those already factored into the fair value assessment. If the qualitative assessment indicates a reduction in the carrying value is more likely than not to have occurred, the Company performs a quantitative assessment, comparing the fair value of the reporting unit to its carrying value, including goodwill. In the Company’s case, the entire organization represents a single reporting unit. If the carrying value of the reporting unit exceeds the fair value, an impairment has occurred, and an impairment loss is recognized. The fair value of the reporting unit is primarily determined based on the income approach. The income approach is a valuation technique in which fair value is based on the forecasted future cash flows, discounted at the appropriate rate of return commensurate with the risk as well as current rates of return for equity and debt capital as of the valuation date. The Company has not recognized an impairment loss for the years ended December 31, 2020 and 2019. Deferred Rent Deferred rent consists of the difference between cash paid and rent expense recognized on a straight-line basis for the facilities that the Company occupies under operating leases. The Company classifies the current portion of the deferred rent balance as a component of accrued expenses and other current liabilities on the Consolidated Balance Sheets. Treasury Stock The Company recorded repurchases of common stock at cost in treasury stock, which is presented as a reduction to stockholders’ equity in the Consolidated Statements of Stockholders’ Equity. When the repurchase price of treasury stock exceeded the fair value of the common stock, the Company recognized the incremental amount as compensation expense in the Consolidated Statements of Operations and Comprehensive Loss. During the year ended December 31, 2019, all shares of treasury stock were returned to authorized and unissued shares of common stock and no shares of common stock remained in treasury as of December 31, 2020 and 2019. Revenue Recognition The Company accounts for revenue in accordance with ASC 606, Revenue from Contracts with Customers Foundry Revenue The Company generates license and service revenue through the execution of license and collaboration agreements whereby customers obtain license rights to the Company’s proprietary technology and intellectual property for use in the research, development and commercialization of engineered organisms, and derived products. Under these agreements, the Company typically provides research and development services, which includes the provision of a license to the Company’s intellectual property. Additionally, the customer obtains license rights to the output of the Company’s services in order to commercialize the resulting output of such services. Generally, the terms of these agreements provide that the Company receives some combination of: (1) Foundry usage fees in the form of (i) upfront payments upon consummation of the agreement or other fixed payments, (ii) reimbursement for costs incurred for research and development services and (iii) milestone payments upon the achievement of specified technical criteria, plus (2) downstream value share payments in the form of (iv) milestone payments upon the achievement of specified commercial criteria, (v) royalties on sales of products from or comprising engineered organisms arising from the collaboration or licensing agreement and (vi) royalties related to cost of goods sold reductions realized by customers. The Company’s collaboration and licensing agreements often contain multiple promises, including (i) licenses and assignments of intellectual property and materials and (ii) research and development services, and the Company determines whether each of the promises is a distinct performance obligation based on the nature of each agreement. As the Company is generally performing research and development services that are highly integrated and interrelated to the licenses and assignments of intellectual property and materials, the promises are generally inseparable. As such, the Company typically combines the research and development services, licenses, and assignments into a single performance obligation. However, for certain agreements, the Company only grants licenses or effects such transfers and assignments upon the successful completion of the research and development services or delivery of a developed product. For these agreements, the Company typically considers (i) the research and development services and (ii) the licenses, transfers, and assignments as distinct performance obligations, as each is transferred separately and has a separately identifiable benefit. Options to acquire additional goods and services are evaluated to determine if such options provide a material right to the counterparty that it would not have received without entering into the contract. If so, the option is accounted for as a separate performance obligation. If not, the option is considered a marketing offer which is accounted for as a separate contract upon the counterparty’s election. At contract inception, the Company determines the transaction price, including fixed consideration and any estimated amounts of variable consideration. Any upfront cash payment received upon consummation of the agreement is fixed and generally non-refundable. non-cash non-cash non-cash For agreements with promises that are combined into a single performance obligation, the entire transaction price is allocated to the single performance obligation. For agreements with multiple performance obligations, the transaction price is allocated to the performance obligations using the relative standalone selling price methodology. For agreements featuring variable consideration, the Company allocates variable consideration to one or more, but not all, performance obligations if certain conditions are met. Specifically, the Company assesses whether the variable consideration relates solely to its efforts to satisfy the performance obligation and whether allocating such variable consideration entirely to the performance obligation is consistent with the overall allocation objective. If these conditions are not met, the Company allocates the variable consideration based on the relative standalone selling price methodology. The key assumptions utilized in determining the standalone selling price for each performance obligation include development timelines, estimated research and development costs, commercial markets, likelihood of exercise (in the case of options considered to be material rights), and probabilities of success. For agreements where the licenses or assignments are considered separate performance obligations or represent the only performance obligation, the Company recognizes revenue at the point in time that the Company effectively grants the license as the licenses or assignments represent functional intellectual property. For agreements where the licenses and the research and development services represent a combined performance obligation, the Company recognizes revenue over the period of performance based on costs incurred to date as compared to total estimated costs. The Company evaluates its measure of progress to recognize revenue at each reporting period and, as necessary, adjusts the measure of performance and related revenue recognition. The Company’s measure of performance and revenue recognition involves significant judgment and assumptions, including, but not limited to, estimated costs and timelines to complete its performance obligations. The Company evaluates contract modifications and amendments to determine whether any changes should be accounted for prospectively or on a cumulative catch-up Royalties received under the agreements are recognized as revenue when sales have occurred as the Company applies the sales or usage-based royalties recognition constraint. The Company has determined the application of this exception is appropriate because the license granted in the agreement is the predominant item to which the royalties relate. As the Company receives upfront payments for technical services under certain of its arrangements, the Company evaluates whether any significant financing components exist given the term over which the fees will be earned may exceed one year. Based on the nature of the Company’s agreements, there are no significant financing components as the purpose of the upfront payment is not to provide financing, but rather to secure technical services, exclusivity rights, and Foundry capacity, or the timing of transfer of those goods or services is at the discretion of the customer. Deferred revenue represents consideration received by the Company in excess of revenue recognized and primarily results from transactions where the Company receives upfront payments and non-cash non-current Collaboration Arrangements For arrangements that do not represent contracts with a customer, the Company analyzes its collaboration transactions to assess whether they are within the scope of ASC 808, Collaborative Arrangements Biosecurity Revenue In 2020, the Company launched its commercial offering of COVID-19 COVID-19 end-to-end lateral flow assay (“LFA”) diagnostic test kits. The Company records service revenue from sales of its end-to-end COVID-19 web-based Product revenue from the sale of LFA diagnostic test kits is recognized when the test kits are shipped, and risk of loss is transferred to the carrier. The Company’s diagnostic test kits are generally not subject to a customer right of return except for product recalls under the rules and regulations of the FDA. The Company has elected to include shipping and handling fees billed to customers as a component of Biosecurity revenue. Service revenue from the Company’s end-to-end COVID-19 web-based Cost of Biosecurity Revenue Cost of Biosecurity product revenue consists of costs associated with the sale of LFA diagnostic test kits, which includes costs paid to purchase test kits from third parties, as well as shipping, handling, and insurance costs. Cost of Biosecurity service revenue consists of costs associated with the provision of the Company’s end-to-end COVID-19 web-based Research and Development Costs Research and development costs are expensed as incurred. Research and development costs consist of direct and indirect internal costs related to specific projects, acquired intellectual property deemed to be in-process Patent Costs The Company expenses all costs as incurred in connection with the filing, prosecution, maintenance, defense, and enforcement of patent applications, including direct application fees and related legal and consulting expenses. Patent costs are included in general and administrative expenses within the Consolidated Statements of Operations and Comprehensive Loss. Stock-Based Compensation The Company accounts for equity awards, including grants of restricted stock awards (“RSAs”), restricted stock units (“RSUs”) and stock options in accordance with ASC 718, Compensation – Stock Compensation grant date fair values. The determination of grant date fair value of the RSAs and RSUs is calculated as the fair value of the underlying common stock, less any applicable purchase price. The Company estimates the fair value of its common stock using a hybrid method which uses market approaches to estimate the Company’s enterprise value. The hybrid method is a probability-weighted expected return method (“PWERM”) where the equity value in at least one scenario is allocated using an option pricing method (“OPM”). Under the PWERM, the value of the common stock is estimated based on an analysis of future values assuming various possible future liquidity events. The value of the common stock is based on the probability-weighted present value of expected future investment returns considering the possible outcomes and the rights and privileges of each class of equity. The future investment returns are discounted back to the valuation date at a risk-adjusted discount rate which is then weighted based on the probability of the respective outcome. Under the OPM, each class of stock is treated as a call option on the Company’s equity value, with exercise prices based on the liquidation preferences of the convertible preferred stock. Under this methodology, the common stock has value only if the funds available for distribution to the holders exceeds the value of the liquidation preferences of the convertible preferred stock at the time of the liquidity event. The Black-Scholes model is used to price the call options which includes assumptions for the time to liquidity and volatility of equity value. A discount for lack of marketability is then applied to the common stock value. For awards granted from August 2020 through December 31, 2020, when using the hybrid method, the Company considered two scenarios: (i) a scenario in which the conversion of the convertible preferred stock to common stock occurred through an initial public offering (“IPO”) or a merger with a special purpose acquisition company (“SPAC”) transaction, and (ii) a remain private scenario. In both scenarios, the Company estimated an equity value in a potential IPO or SPAC transaction based on the guideline public company method under a market approach. The Company then converted the estimated future value to present value using a risk-adjusted discount rate. In the IPO or SPAC transaction scenario, conversion of the convertible preferred stock to common stock was assumed. In the remain private scenario, equity value was allocated among the convertible preferred stock and common stock using the OPM. In addition to considering these two scenarios, the Company considered the prices paid for its common stock and Series B convertible preferred stock in secondary transactions and the Company included these prices in its weighted average conclusion of value. For awards granted from January 1, 2019 through July 2020, when using the hybrid method the Company considered two scenarios: (i) a fully diluted scenario, in which the per-share There are significant judgments and estimates inherent in determining the fair value of the common stock. These judgments and estimates include factors, both subjective and objective, including: (i) a discount for lack of marketability; (ii) external market data; (iii) historical activity by the Company in selling equity to outside investors; (iv) the Company’s stage of development; (v) rights and preferences of the Company’s equity securities that rank senior to common stock; and (vi) the likelihood of the various scenarios, among others. Changes to these assumptions could result in different fair values of common stock. The Company grants equity awards with both service-based and performance-based vesting conditions. For awards with service-based vesting conditions, the Company recognizes stock-based compensation expense over the requisite service period, which is generally the vesting period, on a straight-line basis. For awards with performance-based vesting conditions, the Company recognizes stock-based compensation only when achievement of the performance condition is deemed probable. The Company classifies stock-based compensation expense in the Consolidated Statements of Operations and Comprehensive Loss in the same manner in which the grantee’s payroll costs are classified or in which the grantee’s service payments are classified. The Company recognizes forfeitures as they occur. Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the consolidated financial statements or in the Company’s tax returns. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amounts and the tax bases of the assets and liabilities using the enacted tax rates in effect in the years in which the differences are expected to reverse. A valuation allowance against deferred tax assets is recorded if, based on the weight of the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Potential for recovery of deferred tax assets is evaluated by considering several factors, including estimating the future taxable profits expected, estimating future reversals of existing taxable temporary differences, considering taxable profits in carryback periods, and considering prudent and feasible tax planning strategies. The Company accounts for uncertain tax positions using a more-likely-than-not Comprehensive Loss Comprehensive loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner Net Loss per Share The Company foll

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	3. Fair Value Measurements No transfers between levels have occurred during the periods presented. The following tables present information about the Company’s financial assets measured at fair value on a recurring basis (in thousands): As of December 31, 2020 Total Level 1 Level 2 Level 3 Assets: Money market funds, included in cash and cash equivalents $ 372,537 $ 372,537 $ — $ — Synlogic, Inc. common stock, included in equity method investments 13,696 13,696 — — Synlogic, Inc. warrant, included in investments 5,504 — 5,504 — Loans receivable, included in prepaid expenses and other current assets 2,268 — — 2,268 Loans receivable, net of current portion 13,298 — — 13,298 Total $ 407,303 $ 386,233 $ 5,504 $ 15,566 As of December 31, 2019 Total Level 1 Level 2 Level 3 Assets: Money market funds, included in cash and cash equivalents $ 480,178 $ 480,178 $ — $ — Synlogic, Inc. common stock, included in equity method investments 16,359 16,359 — — Synlogic, Inc. warrant, included in investments 6,574 — 6,574 — Loan receivable, included in prepaid expenses and other current assets 1,106 — — 1,106 Loan receivable, net of current portion 3,724 — — 3,724 Total $ 507,941 $ 496,537 $ 6,574 $ 4,830 As of December 31, 2020, loans receivable primarily consisted of a revolving promissory note with Glycosyn, LLC (“Glycosyn”) which is secured by the assets of Glycosyn, including certain intellectual property such as patents and copyrights held by Glycosyn, (“Glycosyn Promissory Note”) and a series of convertible notes with Access Bio, Inc. (“Access Bio Convertible Notes”). As of December 31, 2019, the loan receivable balance consisted of the Glycosyn Promissory Note. The fair value of the Glycosyn Promissory Note and Access Bio Convertible Notes were determined based on significant inputs not observable in the market, which represent a Level 3 measurement within the fair value hierarchy. Significant changes in these unobservable inputs in isolation could have resulted in a significantly lower or higher fair value measurement. Refer to Note 4 for additional details on loans receivable. The Company used a probability-weighted discounted cash flow valuation approach to determine the fair value of the Glycosyn Promissory Note. Using this approach, the present value of the expected future cash flows were calculated under four settlement scenarios and then were weighted based on the estimated probability of each scenario. The four settlement scenarios considered in the valuation were (i) a qualified financing which resulted in a 20% conversion discount, (ii) repayment upon change in control, (iii) a dissolution scenario and (iv) repayment in accordance with the terms of the note. The significant assumptions used in valuing the Glycosyn Promissory Note during the years ended December 31, 2020 and 2019 included the expected timing and probability of each scenario and the discount rate. For the year ended December 31, 2020, a discount rate of 15% was applied and the probability and timing of each scenario ranged from 10% to 40% and spanned 1 to 2.5 years, respectively. For the year ended December 31, 2019, a discount rate of 15% was applied and the probability and timing of each scenario ranged from 20% to 40% and spanned 1 to 3.5 years, respectively. The weighted average timing of the scenarios weighted based on the probability of each scenario for the years ended December 31, 2020 and 2019 was 1.2 years and 2.3 years, respectively. The Company used a Monte-Carlo simulation model to determine the fair value of the Access Bio Convertible Notes. The future stock price of Access Bio, Inc. (“Access Bio”) was simulated over the term of the note to assess the value of the settlement features which included (i) conversion into stock at a discount determined under a reset provision tied to the performance of Access Bio’s stock price and (ii) redemption at maturity. The significant assumptions used in determining the simulated future stock price included the expected timing of the conversion, which is assumed at maturity, and expected volatility. The significant assumptions used in determining the fair value of the Access Bio Convertible Notes under a redemption at maturity scenario was the discount rate and expected volatility. For the year ended December 31, 2020 the discount rate that was used to determine fair value of the Access Bio Convertible Notes under the maturity scenario was 32.8%. For the year ended December 31, 2020, the volatility rate used to determine the fair value of the Access Bio Convertible Notes was 83.1% and 88.5% which represented the volatility rate at the inception and as of December 31, 2020, respectively. The following table provides a reconciliation of all assets measured at fair value using Level 3 significant unobservable inputs (in thousands): Loans Receivable Balance as of December 31, 2018 $ 750 Issuance of loan receivable 4,994 Change in fair value (914 ) Balance as of December 31, 2019 $ 4,830 Purchase of loan receivable 10,000 Issuance of loans receivable 475 Proceeds from loans receivable (800 ) Change in fair value 1,061 Balance as of December 31, 2020 $ 15,566

Loans Receivable

Loans Receivable	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Loans Receivable	4. Loans Receivable Glycosyn Promissory Note In October 2018, the Company provided a revolving promissory note to Glycosyn in connection with the Company’s entering into a Foundry Terms of Service Agreement with Glycosyn (Note 1 6 million for any purpose through December 31, 2019. The Glycosyn Promissory Note initially matured on the earlier of December 31, 2020, or the termination of the Foundry Terms of Service Agreement. Interest accrued on all outstanding amounts at a rate equal to the prime rate and all payments made on the Glycosyn Promissory Note were applied to accrued interest first. The Glycosyn Promissory Note is convertible at a discount, at the Company’s election, into equity securities of Glycosyn upon Glycosyn’s first issuance of equity securities, other than an underwritten public offering, from which Glycosyn receives gross proceeds of at least $10.0 million. In addition, Glycosyn is obligated to immediately repay the outstanding balance of the loan, plus accrued interest, upon a change in control event. In December 2019, the existing terms of the Glycosyn Promissory Note were amended to add an additional $2.7 million to the principal sum of the note upon Glycosyn exercising its option to terminate the Foundry Terms of Service Agreement (Note 1 6 During the year ended December 31, 2020, Glycosyn made principal and interest payments totaling $0.8 million against the Glycosyn Promissory Note. As of December 31, 2020, there was $5.4 million outstanding under the Glycosyn Promissory Note, of which $5.3 million represented the unpaid principal balance. The fair value of the Glycosyn Promissory Note was $4.5 million as of December 31, 2020, of which $2.0 million was included in prepaid expenses and other current assets with the remaining amount included in loans receivable, net of current portion on the Consolidated Balance Sheet. The gain on the change in fair value of $0.5 million for the year ended December 31, 2020 was recorded as a component of other income (expense), net on the Consolidated Statements of Operations and Comprehensive Loss. In January 2021, the Company entered into an amendment to the Glycosyn Promissory Note (Note 2 1 Access Bio Convertible Notes In November 2020, the Company entered into a convertible note subscription agreement with Access Bio, a supplier of the Company’s diagnostic test kits. The Access Bio Convertible Notes are due in November 2022 in the aggregate principal amount of $10.0 million plus a 2% rate of return compounded annually. The Access Bio Convertible Notes are convertible into a number of shares of common stock of Access Bio, a company listed on the Korea Stock Exchange, of up to $10.0 million based on a fixed foreign currency exchange rate and a conversion price subject to certain adjustments, including reset adjustments each quarter based on the trading price of Access Bio’s stock. The adjusted conversion price cannot be reduced to less than 70% of the initial conversion price as a result of the reset adjustments and the reset adjustments cannot increase the effective conversion ratio. The Access Bio Convertible Notes are convertible at the Company’s election any time following the first anniversary of the issuance date of the notes, but prior to the 30 th

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 31, 2020
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid Expenses and Other Current Assets	5. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following (in thousands): As of December 31, 2020 2019 Prepaid expenses $ 10,854 $ 2,553 Prepaid inventory 6,536 — Loans receivable 2,268 1,106 Other current assets 1,441 5,301 Prepaid expenses and other current assets $ 21,099 $ 8,960

Inventory, net

Inventory, net	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory, net	6. Inventory, net Inventory, net consisted of the following (in thousands): As of December 31, 2020 2019 Finished goods $ 2,756 $ — Less: Inventory reserve (20 ) — Inventory, net $ 2,736 $ —

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	7. Property and Equipment, net Property and equipment, net consisted of the following (in thousands): As of December 31, 2020 2019 Facilities $ 12,762 $ 12,762 Furniture and fixtures 2,165 1,031 Lab equipment 51,072 38,093 Computer equipment and software 6,204 2,442 Leasehold improvements 40,435 29,369 Construction in progress 42,575 894 Total property and equipment 155,213 84,591 Less: Accumulated depreciation (33,778 ) (21,459 ) Property and equipment, net $ 121,435 $ 63,132 As of December 31, 2020 and 2019, capital leases totaling $3.3 million were included in lab equipment, with related accumulated depreciation of $2.4 million and $1.7 million, respectively. The increase in construction in progress during the year ended December 31, 2020 was primarily due to the build-out Depreciation expense related to property and equipment for the years ended December 31, 2020 and 2019 totaled $12.6 million and $9.6 million, respectively, inclusive of $0.7 million and $0.6 million, respectively, related to capital leases.

Investments and Equity Method I

Investments and Equity Method Investments	12 Months Ended
	Dec. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
Investments and Equity Method Investments	8. Investments and Equity Method Investments Investments and equity method investments consisted of the following (in thousands): As of December 31, 2020 2019 Investments: Genomatica, Inc. preferred stock $ 55,000 $ 55,000 Synlogic, Inc. warrant 5,504 6,574 Total $ 60,504 $ 61,574 Equity method investments: Joyn Bio, LLC $ 28,924 $ 29,320 Synlogic, Inc. 13,696 16,359 Total $ 42,620 $ 45,679 The carrying value of the Company’s equity method investments in Motif Foodworks, Inc. (“Motif”) and Allonnia, LLC (“Allonnia”) as of December 31, 2020 and 2019 was zero and as such, were excluded from the table above. Loss on investments and equity method investments consisted of the following (in thousands): Year Ended December 31, 2020 2019 Loss on investments: Synlogic, Inc. warrant $ (1,070 ) $ (7,797 ) Total $ (1,070 ) $ (7,797 ) Loss on equity method investments: Joyn Bio, LLC $ (396 ) $ (1,730 ) Glycosyn, LLC — (1,323 ) Synlogic, Inc. (2,663 ) (19,403 ) Allonnia, LLC — (24,480 ) Total $ (3,059 ) $ (46,936 ) The combined summarized financial information for the Company’s equity method investments, which includes Joyn, Synlogic, Inc. (“Synlogic”), Motif, Allonnia and Glycosyn consisted of the following (in thousands): As of December 31, 2020 2019 Assets $ 319,311 $ 397,280 Liabilities $ 42,441 $ 39,832 Year Ended December 31, 2020 2019 Revenue $ 545 $ 3,579 Total operating expenses $ (125,742 ) $ (134,444 ) Loss from operations $ (125,197 ) $ (130,865 ) Net loss $ (123,480 ) $ (125,290 ) The summarized financial information for Glycosyn as of and for the year ended December 31, 2020 and as of December 31, 2019 has been excluded from the tables above as the Company no longer held an equity interest in Glycosyn as of December 31, 2019. Refer to Note 1 6

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, net	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, net	9. Goodwill and Intangible Assets, net During the years ended December 31, 2020 and 2019, there was no change in the carrying value of goodwill. Intangible assets, net consisted of the following (in thousands): Gross Accumulated Net Balances as of December 31, 2020 Acquired technology $ 5,490 $ (2,196 ) $ 3,294 Balances as of December 31, 2019 Acquired technology $ 5,490 $ (1,647 ) $ 3,843 Acquired technology had a weighted average remaining amortization period of 6 and 7 years as of December 31, 2020 and 2019, respectively. Amortization expense was $0.5 million for each of the years ended December 31, 2020 and 2019. Future amortization expense for each of the remaining years in the useful life of the intangible assets will be $0.5 million per year.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2020
Accounts Payable and Accrued Liabilities, Current [Abstract]
Accrued Expenses and Other Current Liabilities	10. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following (in thousands): As of December 31, 2020 2019 Accrued compensation and benefits $ 3,037 $ 4,864 Accrued professional fees 6,381 4,398 Accrued financing costs — 3,380 Capital lease obligation 485 598 Accrued property and equipment 10,017 597 Accrued lab supplies 4,276 535 Accrued external research and development expenses 3,907 423 Other current liabilities 2,402 1,021 Accrued expenses and other current liabilities $ 30,505 $ 15,816

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. Commitments and Contingencies Lease Obligations The Company has entered into various noncancelable operating leases for office and lab space in Boston and Cambridge, Massachusetts and Emeryville, California to support its research and development activities and operations which expire at various dates through September 2030. The Company’s Emeryville, California lease commenced in January 2021. The leases contain periods of free rent, escalating rent, tenant improvement incentives, renewal periods, and expansion options for additional suites. The Company recognizes rent expense on a straight-line basis over the term of each respective lease, inclusive of the free rent periods and reduced by the amortization of the tenant incentives. The Company’s headquarters and primary operations are located in Boston, Massachusetts and are comprised of a number of leases across 21, 23, 25 and 27 Drydock Avenue, which represent the Company’s most significant lease arrangements. The following summarizes the key terms of such leases: 21-23-25 In March 2016, the Company entered into a noncancelable operating lease for approximately 87,000 square feet of office and lab space. The lease is comprised of five separate suites, the first of which was delivered to the Company in April 2016. The Company currently occupies three suites totaling approximately 52,000 square feet and the Company anticipates occupying the remaining suites in 2021 and 2022. The lease contains periods of free rent for each suite and tenant improvement incentives totaling $5.3 million. Base rent is subject to annual increases through the term of the lease. The lease expires in January 2030 and contains one option to extend the lease for a five-year period at then-market rates. The lease is secured by a letter of credit which totaled $1.4 million and $1.7 million as of December 31, 2020 and 2019, respectively. The cash collateralizing the letter of credit is classified in other non-current At the time the Company took possession of the first three suites, the premises were in shell condition and required substantial work prior to occupancy. The Company was deemed the accounting owner during the construction period as the improvements constituted structural elements of the project. Accordingly, the Company capitalized the fair value of the leased space upon delivery from the landlord and recorded a corresponding lease financing obligation. The Company also capitalized the construction costs, leasehold improvements, and interest incurred during the construction period. Construction was complete, and the assets were placed in service, for the first three suites in September 2016, December 2017, and January 2019, respectively. Upon completion of the construction, the Company evaluated the lease and determined it did not meet the criteria for sale-leaseback treatment. Accordingly, the Company depreciates the capitalized assets and recognizes interest expense related to the lease financing obligation using the effective interest rate method over the lease term. For the years ended December 31, 2020 and 2019, the Company recognized $0.4 million of depreciation expense and $2.3 million of interest expense related to the lease. During the year ended December 31, 2019, the Company recorded leased assets of $3.1 million and tenant improvements of $6.0 million related to assets placed in service during the period. No leased assets were placed in service during the year ended December 31, 2020. As of December 31, 2020 and 2019, the aggregate lease financing obligation for the capitalized suites totaled $16.8 million. 27 Drydock Avenue Beginning in December 2011, the Company entered into a series of noncancelable operating leases with the same landlord for an aggregate of approximately 130,000 square feet of office and lab space. The Company anticipates occupying approximately 9,000 additional square feet in 2022. The leases contain periods of free rent and provides for aggregate tenant improvement allowances of $13.4 million. As of December 31, 2020 and 2019, the aggregate unamortized balance of tenant improvement allowances under the leases was $8.1 million and $8.9 million, respectively. Base rent for each lease is subject to annual increases through the respective term of the leases. The leases expire in January 2030 and each contain one option to extend the leases for a five-year period at then-market rates. The leases are secured by a letter of credit which totaled $1.6 million and $1.5 million as of December 31, 2020 and 2019, respectively. The cash collateralizing the letter of credit is classified in other non-current Balance Sheets. The Company subleases a portion of its office and laboratory space to Joyn and Motif. The Company is not relieved of its obligations under the head lease and, therefore, accounts for the arrangements as subleases. The sublease with Joyn runs coterminous with the Foundry Services Agreement (Note 16) and the sublease with Motif has a five-year term that commenced in November 2020. The sublessees are obligated to pay to the Company base rent plus operating expenses. The Company collects approximately $0.2 million and $0.7 million per year under the subleases with Joyn and Motif, respectively, and presents sublease income as a component of other income (expense), net on the Consolidated Statements of Operations and Comprehensive Loss. The Company recognized rent expense of $7.0 million and $6.1 million for the years ended December 31, 2020 and 2019, respectively, of which $0.3 million was incurred during the year ended December 31, 2020 under leases in which the Company was a sublessee. The Company incurred no rent expense as a sublessee during the year ended December 31, 2019. Future minimum lease payments under noncancelable operating lease agreements, inclusive of payments for the lease financing obligations, as of December 31, 2020 are as follows (in thousands): Years Ending December 31, Minimum Lease Payments 2021 $ 16,688 2022 19,089 2023 21,205 2024 21,962 2025 22,497 Thereafter 79,647 Total $ 181,088 The Company enters into certain capital leases for lab equipment used in research and development activities. Lease terms range from three Years Ending December 31, Minimum Lease Payments 2021 $ 500 2022 238 2023 102 2024 — 2025 — Thereafter — Total noncancelable payments $ 840 Less: Imputed interest expense (43 ) Present value of future minimum lease payments $ 797 Collaboration Agreement with Berkeley Lights, Inc. In September 2019, the Company signed a collaboration agreement with Berkeley Lights, Inc. (“Berkeley Lights”), a leading digital cell biology company focused on enabling and accelerating the rapid development and commercialization of microbial biotherapeutics and other cell-based products for its customers. Under the collaboration agreement, the Company has agreed to incorporate Berkeley Lights’ Platform into the Foundry to accelerate the engineering of biotherapeutics and cell-based products. Under the collaboration agreement, both parties will use diligent efforts to perform their respective responsibilities to develop workflow development plans, including with respect to the Company’s collaborative development of workflows for Berkeley Lights’ Platform. The initial development of workflows will be focused on yeast and mammalian cells. Additionally, the Company is obligated to pay Berkeley Lights at least $109.0 million, and up to $150.0 million, over the term of the collaboration agreement for (i) payments for Berkeley Lights’ efforts under the workflow development plans and (ii) payments for purchases of certain equipment, associated consumables, and other goods and services. Minimum purchase commitments for contract years one and two, which represents an 18-month period, are binding commitments that must be met each year. For contract years three through seven, the minimum purchase commitments are binding commitments, however the minimum purchase commitment is measured on a cumulative basis. Therefore, any amounts paid by the Company in excess of the given contract year’s purchase commitment may be credited towards subsequent years’ minimum purchase commitment until such excess amount has been fully credited against the minimum cumulative purchase commitment. Minimum purchase commitments under the collaboration agreement are as follows (in thousands): Contract Years Minimum Purchase Commitment October 1, 2019 - September 30, 2020 $ 10,000 October 1, 2020 - March 31, 2022 15,000 April 1, 2022 - March 31, 2023 14,000 April 1, 2023 - March 31, 2024 17,500 April 1, 2024 - March 31, 2025 17,500 Thereafter 35,000 Total $ 109,000 The collaboration agreement contains provisions requiring the Company to pay to Berkeley Lights certain license fees for the use of Berkeley Lights’ Platform and certain milestone payments of up to $11.5 million payable when a therapeutic discovered using certain workflows reaches specified development and regulatory milestones. License fees owed to Berkeley Lights are variable based on volume usage of Berkeley Lights’ Platform. All such license fees and milestone payments are applied against the satisfaction of the minimum purchase commitment. Further, if Berkeley Lights achieves certain performance targets, the minimum purchase commitment will increase to $150.0 million. The Company has the option to buy down its purchasing obligations after the second contract year by making a one-time one-time development expenses. The collaboration agreement will continue until the seventh anniversary of the effective date, subject to certain automatic extension provisions, including for delays resulting from a Berkeley Lights failure to supply products or services conforming with the collaboration agreement. The collaboration will automatically terminate if the Company, at any time after the second contract year, elects to exercise its buy down right. In addition, either party may terminate the collaboration agreement (i) for the material breach by the other party (including, with respect to the Company, a material supply failure), (ii) upon the occurrence of certain insolvency related events of the other party, and (iii) for certain force majeure events. The Company made an upfront payment of $10.0 million, which was fully creditable against certain other payments owed to Berkeley Lights during the term of the collaboration agreement. As of December 31, 2019, $5.2 million of the upfront payment remained in prepaid expenses and other current assets on the Consolidated Balance Sheet and during the year ended December 31, 2020, the Company utilized the remaining portion of the upfront payment. During the years ended December 31, 2020 and 2019, the Company purchased lab equipment from Berkeley Lights totaling $2.0 million and $4.0 million, respectively. Such lab equipment is included in property and equipment, net on the Consolidated Balance Sheets. During the years ended December 31, 2020 and 2019 the Company recorded expense related to services received from Berkeley Lights totaling $7.7 million and $0.8 million, respectively, net of buy downs. Expenses incurred under the collaboration agreement are recorded as research and development expenses, net of Berkeley Lights’ buy down payments, in the Consolidated Statements of Operations and Comprehensive Loss. During the year ended December 31, 2020, Berkeley Lights exercised their option to buy down two workflows for total consideration of $1.7 million. Through December 31, 2020, the Company purchased a total of $14.5 million of equipment, services, and consumables under the collaboration agreement with Berkeley Lights. Supply Agreement with Twist Bioscience Corporation In March 2018, the Company signed a supply agreement with Twist Bioscience Corporation (“Twist”) to provide synthetic DNA and certain other services. Under the supply agreement, the Company is obligated to purchase specified volumes of synthetic DNA subject to quarterly minimums over the term of the agreement. The products purchased that contribute to achieving the quarterly minimum purchase commitment can vary based on the Company’s discretion, subject to advanced notice provided to Twist. The term of the supply agreement is four years. The Company’s quarterly minimum purchase commitment may be adjusted for the following reasons: (i) due to a lack of availability of certain products for purchase in a given quarter; (ii) due to lack of certain service features available; (iii) delays in shipments over two consecutive quarters beyond the agreed upon lead times; and (iv) if the average yield of certain products measured over two consecutive quarters is greater than a specified yield. The Company receives volume discounts on purchases based on specified volume thresholds over the term of the supply agreement. Additionally, the Company receives a discount on each order of certain products, dependent upon the volume of certain other products it purchases in a given order. If, at each six-month During the years ended December 31, 2020 and 2019, the Company incurred $10.4 million and $8.3 million, respectively, of research and development expenses under its supply agreement with Twist. Purchase Orders The Company has agreements with third parties for certain services for which the Company is not contractually able to terminate for convenience to avoid future obligations to the respective vendors. Such agreements may provide for termination fees, penalties, or costs to wind-down the arrangement. Under such agreements, the Company is contractually obligated to make payments, primarily to reimburse the vendor for their expenditures that are not recoverable and incurred prior to any cancellation of the respective agreement. The actual amounts the Company could pay in the future to these vendors under the various agreements may differ from the amounts under the purchase orders due to these cancellation provisions. Indemnification Agreements The Company enters into standard indemnification agreements and has agreements with indemnification clauses in the ordinary course of business. Under such arrangements, the Company indemnifies, holds harmless and agrees to reimburse the indemnified party for losses suffered or incurred by the indemnified party, who are generally the Company’s business partners. The terms of these indemnification arrangements are generally perpetual and effective any time after contract execution. The maximum potential liability resulting from these indemnification arrangements may be unlimited. The Company has never incurred costs to defend lawsuits or settle claims related to these indemnification arrangements and the Company does not believe that the outcome of any claims under such arrangements will have a material effect on its financial position, results of operations or cash flows, and have not accrued any liabilities related to such obligations as of December 31, 2020 or 2019. Legal Proceedings The Company is not currently party to any material legal proceedings. As of each reporting date, the Company evaluates whether or not a potential loss amount or range of loss amounts is reasonably estimable and probable of being incurred and whether such amounts meet the requirements to be accrued or disclosed pursuant to ASC 450, Contingencies

Convertible Promissory Notes

Convertible Promissory Notes	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Convertible Promissory Notes	12. Convertible Promissory Notes In June 2019, the Company entered into a Note Purchase Agreement (“NPA”) with certain existing investors. In connection with the NPA, the Company issued convertible promissory notes (“Convertible Promissory Notes”) resulting in aggregate proceeds of $199.0 million, net of issuance costs of $1.0 million. The Convertible Promissory Notes carried interest at the rate of 3% per annum and had a maturity date of June 21, 2021. Pursuant to the NPA, all of the outstanding principal and interest under the Convertible Promissory Notes were to be automatically converted into (i) preferred stock issued in connection with the Company’s next financing that resulted in at least $50.0 million of gross proceeds (“NPA Qualified Financing”) at a 5% discount, (ii) common stock issued in connection with the filing of an effective registration statement pursuant to an initial public offering, or (iii) cash equal to the greater of (x) one and a half times the outstanding principal and interest accrued immediately prior to a sale or change in control event (as defined in the NPA) in which the Company or one of its subsidiaries was a party, or (y) the amount each investor would have received if the outstanding principal and accrued interest had been converted into Series D convertible preferred stock immediately prior to such sale or change in control event. On the maturity date, the Convertible Promissory Notes were to be automatically converted into shares of Series D convertible preferred stock, at a predetermined conversion rate, which was less than the fair value of Series D convertible preferred stock at the date of issuance of the Convertible Promissory Notes. The Company determined that at the Convertible Promissory Notes’ commitment date, this conversion feature was beneficial to the investors and, as such, calculated and recorded a beneficial conversion feature (“BCF”). The intrinsic value of the BCF, which was calculated utilizing the fair value of the underlying Series D convertible preferred stock and effective conversion price on the commitment date, was $199.0 million and was recorded as a debt discount with an offset to additional paid in capital. The debt discount was amortized to interest expense using the effective interest method through the maturity date of the Convertible Promissory Notes. For the year ended December 31, 2019, the Company recorded interest expense of $0.1 million in the Consolidated Statements of Operations and Comprehensive Loss related to the amortization of the debt discount. The Company’s Series E convertible preferred stock issuance in September 2019 met the criteria of an NPA Qualified Financing. Accordingly, the Convertible Promissory Notes were converted into Series E convertible preferred stock. In connection with the NPA Qualified Financing and the associated conversion, the Company was required to account for the repurchase of the BCF. The total repurchase price associated with the reacquisition of the BCF in connection with the settlement of the Convertible Promissory Notes was the issuance of 69,151,117 shares of Series E convertible preferred stock valued at $211.6 million. The intrinsic value of the BCF upon the NPA Qualified Financing was measured based on the intrinsic value of the conversion option at the settlement date which was in excess of the repurchase price. Therefore, the entire $211.6 million was allocated to the reacquisition of the BCF which was recorded as a reduction to additional paid in capital. As a result of the extinguishment of the Convertible Promissory Notes, the Company recorded a gain of $0.1 million that is reflected in other income (expense), net in the Consolidated Statements of Operations and Comprehensive Loss for the year ended December 31, 2019.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Stockholders' Equity	13. Stockholders’ Equity The Consolidated Statement of Stockholders’ Equity has been retroactively adjusted for all periods presented to reflect the Business Combination and reverse recapitalization as described in Note 1. Preferred Stock Following the closing of the Business Combination, the Company is authorized to issue Common Stock Following the closing of the Business Combination, the Company is authorized to issue Voting Holders of Class A common stock are entitled to one vote per share and holders of Class B common stock are entitled to ten votes per share. Holders of Class C common stock are not entitled to vote except as otherwise expressly provided in the certificate of incorporation or required by applicable law. Dividends Common stockholders are entitled to receive dividends, as may be declared by the board of directors. Different classes of common stock are legally entitled to equal per share distributions whether through dividends or liquidation. No dividends have been declared to date. Conversion Each share of Class B common stock is convertible at any time at the option of the holder into one share of Class A common stock. Generally, shares of Class B common stock will convert automatically into Class A common stock upon the holder ceasing to be an Eligible Holder (i.e., director, employee, trust or legal entity of Ginkgo), unless otherwise determined by affirmative vote of a majority of independent directors of Ginkgo. Treasury Stock During the year ended December 31, 2019, the Company repurchased 490,805 shares of common stock from its employees. The Company reclassified the shares as treasury stock, which is shown as a reduction of stockholders’ equity, for the fair value of the common stock repurchased and recorded payroll expense of $0.1 million equal to the difference between the repurchase price and the fair value of the common stock on the repurchase date. Upon the repurchase, the Company returned all shares of treasury stock to authorized and unissued shares of common stock in which the carrying value of the treasury stock was recorded as a reduction to common stock and additional paid-in Common Stock Reserved for Future Issuances As of December 31, 2020 2019 Shares reserved for warrants to purchase common stock 1,020,187 1,020,187 Shares reserved for exercises of outstanding stock options under the 2008 Stock Incentive Plan 33,354,871 35,276,812 Shares reserved for vesting of restricted stock units under the 2014 Stock Incentive Plan 124,932,207 70,119,944 Shares reserved for issuances under the 2014 Stock Incentive Plan 4,783,479 18,122,760 Total common stock reserved for future issuances 164,090,744 124,539,703

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	14. Stock-Based Compensation In 2008, the Company adopted the 2008 Stock Incentive Plan (the “2008 Plan”), in 2014 the Company adopted the 2014 Stock Incentive Plan (the “2014 Plan”) and in 2021 the Company adopted the 2021 Incentive Award Plan (the “2021 Plan”, collectively with the 2008 Plan and the 2014 Plan, the “Plans”). Pursuant to the 2021 Plan, the Company may grant incentive and nonqualified stock options, RSUs, RSAs and other stock-based awards to employees, officers, directors, consultants, and advisors. No additional awards may be granted under the 2008 Plan or the 2014 Plan. The Plans are administered by the board of directors or the compensation committee of the board of directors. The shares of common stock underlying any awards that are forfeited, cancelled, repurchased, or otherwise terminated by the Company under the Plans will be added back to the shares available for issuance under the 2021 Plan. As of December 31, 2020, the maximum number of shares of common stock that are reserved for issuance under the 2008 and 2014 Plans is 48,033,713 and 130,759,452, respectively, of which no shares and 4,783,479 shares of common stock are available for future issuance under the 2008 Plan and 2014 Plan, respectively. Stock Options As of December 31, 2020, the Company has only issued stock option awards under the 2008 Plan, of which all were granted prior to January 1, 2019 and had a ten-year A summary of stock option activity under the 2008 Plan is presented below: Number of Shares Weighted Average Exercise Price per Share Weighted Average Remaining Contractual Term Aggregate Intrinsic Value(1) (in years) (in thousands) Outstanding as of December 31, 2019 35,276,812 $ 0.02 4.20 $ 79,915 Exercised (1,921,941 ) 0.02 Outstanding as of December 31, 2020 33,354,871 $ 0.02 3.20 $ 131,370 Exercisable as of December 31, 2020 33,354,871 $ 0.02 3.20 $ 131,370 (1) The aggregate intrinsic value of stock options is calculated as the difference between the exercise price of the underlying stock options and the estimated fair value of the common stock for those stock options that had exercise prices lower than the estimated fair value of the common stock as of December 31, 2020 and 2019. The aggregate intrinsic value of stock options exercised during the years ended December 31, 2020 and 2019 was $5.3 million and $1.1 million, respectively. No stock options were granted during the years ended December 31, 2020 and 2019. Restricted Stock Units The Company has granted RSUs to employees and non-employees A summary of the RSU activity under the 2014 Plan is presented below: Number of Shares Weighted Average Grant Date Fair Value Nonvested as of December 31, 2019 70,119,944 $ 0.99 Granted 57,184,567 2.68 Forfeited (2,372,304 ) 1.89 Nonvested as of December 31, 2020 124,932,207 $ 1.74 The weighted average remaining contractual term for the nonvested RSUs as of December 31, 2020 was 5.13 years. The weighted average grant date fair value of the RSUs granted during the year ended December 31, 2019 was $1.78 per share. Restricted Stock Awards The Company has granted RSAs to employees and consultants under the 2014 Plan with a service-based condition that generally vest in equal monthly installments over a four-year term. A summary of the RSA activity under the 2014 Plan is presented below: Number of Shares Weighted Average Grant Date Fair Value Nonvested as of December 31, 2019 675,887 $ 1.99 Vested (256,838 ) 1.99 Nonvested as of December 31, 2020 419,049 $ 1.99 The aggregate fair value of the RSAs that vested during the years ended December 31, 2020 and 2019 was $0.5 million and $0.7 million, respectively. Stock-Based Compensation Stock-based compensation expense was allocated as follows (in thousands): Years Ended December 31, 2020 2019 Research and development $ 79 $ 64 General and administrative 397 707 Total $ 476 $ 771 During the years ended December 31, 2020 and 2019, the Company recognized $0.5 million and $0.8 million, respectively, in stock-based compensation expense related to the RSAs. The Company has not recognized any stock-based compensation expense related to the RSUs as of December 31, 2020 as satisfaction of the performance-based vesting condition was not deemed probable. All outstanding stock options were fully vested prior to January 1, 2019 and, accordingly, no stock-based compensation expense was recognized for these awards during the years ended December 31, 2020 and 2019. As of December 31 , 2020, total unrecognized stock-based compensation expense related to the RSUs and RSAs was $218.0 million and $0.8 million, respectively. The total unrecognized stock-based compensation expense related to the RSAs will be recognized over a weighted average period of 1.88 years.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition	1 5 Disaggregation of Revenue The following table sets forth the percentage of Foundry revenues by industry based on total Foundry revenue: Year Ended December 31, 2020 2019 Food and nutrition 35 % 39 % Industrial and environmental 29 % 13 % Agriculture 13 % 18 % Consumer and technology 12 % 19 % Other 11 % 11 % Total 100 % 100 % The following table sets forth the percentage of revenue by geographic location based on total revenue: Year Ended December 31, 2020 2019 North America 95 % 95 % Rest of world 5 % 5 % Total 100 % 100 % Contract Balances The Company recognizes a contract asset when the Company transfers goods or services to a customer before the customer pays consideration or before payment is due, excluding any amounts presented as accounts receivable. The Company did not have any contract assets as of and for the years ended December 31, 2020 and 2019. Contract liabilities, or deferred revenue, primarily consist of payments received in advance of performance under the contract or when the Company has an unconditional right to consideration under the terms of the contract before it transfers goods or services to the customer. The Company’s collaborative arrangements with its investees and related parties typically include upfront payments consisting of cash or non-cash consideration for future research and development services and non-cash The Company also invoices customers based on contractual billing schedules, which results in the recording of deferred revenue to the extent payment is received prior to the Company’s performance of the related services. Contract liabilities are recognized as revenue as (or when) the Company performs under the contract. Of the Company’s $147.9 million in deferred revenue at December 31, 2019, $25.5 million was recognized as revenue during 2020. Of the Company’s $127.2 million in deferred revenue at December 31, 2018, $16.8 million was recognized as revenue during 2019. Performance Obligations The aggregate amount of the transaction price that was allocated to performance obligations that have not yet been satisfied or are partially satisfied as of December 31, 2020 and 2019 was $20.7 million and $35.3 million,

Significant Collaboration Trans

Significant Collaboration Transactions	12 Months Ended
	Dec. 31, 2020
Significant Collaboration Transactions [Abstract]
Significant Collaboration Transactions	1 6 Allonnia, LLC Summary of Arrangement Allonnia was formed in 2019 and focuses on the application of synthetic biology in the bioremediation space, leveraging Ginkgo’s proprietary platform to develop solutions for waste bioremediation and the biorecovery of rare earth elements or other substances from waste streams or waste deposits. In December 2019, the Company entered into (i) an Intellectual Property Contribution Agreement (“Allonnia IP Agreement”) that granted Allonnia a license to certain of the Company’s intellectual property, (ii) a Technical Development Agreement (“Allonnia TDA”) that establishes the terms under which the Company is providing technical development services, and (iii) a Common Unit Issuance Agreement (“CUIA”) which provides for the issuance of common units of Allonnia to the Company in exchange for the license rights granted under the Allonnia IP Agreement. Contemporaneous with these agreements, Allonnia entered into a Series A Preferred Unit Purchase Agreement under which Allonnia sold 2,970,000 Series A Preferred Units to certain of the Company’s investors, as well as a third-party investor, for aggregate proceeds of approximately $33.0 million. Allonnia also agreed to issue an additional 630,000 Series A Preferred Units to a strategic partner as compensation for the delivery of future services to Allonnia. The Series A Preferred Unit Purchase Agreement also provides for the sale and issuance of up to an additional 5,400,000 Series A Preferred Units subsequent to the initial closing. Subsequently, during the year ended December 31, 2020, Allonnia issued an additional 1,844,911 Series A Preferred Units, 1,664,911 of which were sold for aggregate proceeds of $18.5 million and 180,000 of which were issued in exchange for the rights to certain intellectual property which will vest based on the achievement of milestones associated with the development of the intellectual property received. In 2021, Allonnia issued an additional 22,500 Series A Preferred Units for aggregate proceeds of $0.2 million and closed their Series A Preferred Unit financing. As a result, the Company received an additional 1,867,411 common units in full satisfaction of the additional common unit right described in the following paragraph (Note 2 1 Under the Allonnia IP Agreement, the Company licensed intellectual property to Allonnia for use in the development or the production of its products that the parties will subsequently agree to develop under TDPs. The license rights provide Allonnia with the ability to commercialize the specified products from the corresponding strain or enzyme, which can only be developed by the Company under the Allonnia TDA. The Company received 3,600,000 common units as consideration for the license upon execution of the agreement. In addition, the Company is entitled to receive up to an additional 5,400,000 common units upon the issuance of additional Series A Preferred Units by Allonnia. Under the Allonnia TDA, the parties jointly agree, through equal representation on a joint steering committee, on TDPs for specific strains and enzymes, in which the Company will perform agreed upon development services in return for consideration on a cost-plus basis for all services provided. As of December 31, 2020, the Company has entered into three TDPs with Allonnia. Accounting Analysis The Company concluded that Allonnia is a variable interest entity in which it holds a variable interest through its common unit interest. Allonnia was designed to function as a stand-alone entity with its own board of directors, employees, and operational infrastructure. While the Company was involved with the creation of Allonnia, has board representation, and is involved in the ongoing development activities of Allonnia through its participation on a joint steering committee (as provided for under the Allonnia TDA), the Company concluded this involvement does not give it the power to control the decisions with respect to the development activities of Allonnia, which are the most significant activities of Allonnia. The Company does not control Allonnia’s board of directors and there are no voting or consent agreements between the Company and the other members of Allonnia’s board of directors or the holders of the Series A Preferred Units. Further, the Company’s representation on the joint steering committee does not give it control over Allonnia’s development activities as all votes of the joint steering committee must pass by consensus and there is no agreement in place that would require Allonnia to vote in alignment with the Company. Accordingly, the Company is not the primary beneficiary of Allonnia as it does not control the decisions that most significantly impact Allonnia’s economic performance. The common unit investment in Allonnia is considered an equity method investment as a result of the Company’s ability to exercise significant influence over the financial and operating policies through its ownership of common units. The initial carrying value of the equity method investment in Allonnia is the fair value of the common units of $24.5 million received in exchange for the Allonnia IP Agreement which, as discussed below, was accounted for as deferred revenue at inception. The fair value of Allonnia’s common units was determined at inception of the agreements using the option pricing method. The option pricing method used a back-solve methodology to infer the total equity value based on the pricing of the Series A Preferred Unit financing, which was contemporaneous with the Allonnia IP Agreement. Further, the Company determined the rights to up to an additional 5,400,000 common units did not meet the definition of a freestanding financial instrument and are not representative of a derivative. The right to the additional common units is considered variable consideration that is fully constrained at inception and until the contingencies related to the issuance of the additional shares are resolved. This contingency was resolved in 2021 when the Company and Allonnia agreed upon the additional 1,867,411 common units to be issued under the agreements (Note 2 1 The Series A Preferred Units issued by Allonnia receive a liquidation preference prior to common units. As such, the Company concluded that this represents a substantive profit-sharing arrangement, and the Company is recognizing earnings and losses on the equity method investment using the HLBV method. The Company recorded a loss on equity method investment of $24.5 million from inception through December 31, 2019. The loss allocated to the Company primarily relates to Allonnia’s accounting for the non-cash in-process The relationship with Allonnia is a vendor-customer relationship and is within the scope of ASC 606 as the provision of services and corresponding license rights are considered a part of the Company’s ordinary activities and the common units represent non-cash non-cash 2019. The Company’s performance obligations under the contract consist of a combined service and license performance obligation related to the initial TDP executed in February 2020 and nine material rights, related to the estimated additional TDPs the parties expect to execute under the Allonnia TDA. The material rights represent an advance payment for the license rights which will be granted upon the execution of each TDP. As there is no additional payment for these license rights upon execution of a TDP, the Company has determined that there is a material right associated with each of the contemplated future TDPs. The Company has allocated $2.5 million of the upfront non-cash non-current Upon the execution of each TDP, the Company is obligated to provide development services under the TDP and a license to applicable patents and other intellectual property to the ingredient developed under the plan. The license and research and development services under a TDP are highly interdependent and interrelated with one another. Without the Company’s knowledge, expertise, and platform, there would not be a licensable strain or other commercializable product to transfer to Allonnia. Further, Allonnia has rights to all development intellectual property created as part of each TDP, irrespective of the result of the development. Therefore, each executed TDP consists of one combined performance obligation for the license and research and development services to be performed by the Company. For each TDP, the transaction price consists of variable consideration for the most likely amount of estimated consideration to be received under the cost-plus arrangement and the $2.5 million allocation of the fixed non-cash catch-up non-cash 1 As of December 31, 2020 and 2019, the Company had a deferred revenue balance of $26.1 million and $24.5 million, respectively, with Allonnia. During the year ended December 31, 2020, the Company recognized $5.0 million from services provided to Allonnia. No revenue was recognized by the Company during the year ended December 31, 2019. Glycosyn, LLC Summary of Arrangement In October 2018, the Company entered into a series of arrangements with Glycosyn, a biotech company developing components of human milk, to optimize and scale the production of human milk oligosaccharides (“HMOs”) for a suite of products that foster a healthy gut microbial ecology. Glycosyn has developed a portfolio of HMOs that can be produced at lab scale and the focus of the collaboration is to utilize the Company’s platform to more effectively optimize and enhance these existing HMOs-producing strains to scale up production, as well as develop new HMOs products. The Glycosyn arrangements include (i) a Class C Unit Purchase Agreement (“Glycosyn Purchase Agreement”), (ii) a Foundry Terms of Service Agreement (“Glycosyn FSA”), and (iii) the Glycosyn Promissory Note. Under the Glycosyn Purchase Agreement, the Company purchased 80,142 Class C Units at a purchase price of $124.78 per unit for an aggregate purchase price of $10.0 million. Payment for the Class C Units was made with $1.0 million in cash paid at closing and the right for Glycosyn to utilize up to $9.0 million in Foundry services (“Glycosyn Prepaid Services”). The Class C Units have a liquidation preference over all other outstanding units equal to $10.0 million, plus any accrued or declared and unpaid distributions. The Glycosyn FSA outlines the general terms and conditions under which the Company will perform services for Glycosyn. These services will, in turn, be performed under an executed TDP agreed to by both parties. Under an executed TDP, the Company will use commercially reasonable efforts to develop strains for the production of Glycosyn products. Further, the Company will grant Glycosyn certain licenses to any resulting product from each TDP to commercialize in the field of biosynthesis of oligosaccharides in microorganisms while the Company retains license rights outside of the field. The Company will charge for services based on its costs plus a fixed margin and apply amounts earned against the Glycosyn Prepaid Services. The first $1.0 million of services will be applied to the Glycosyn Prepaid Services. Thereafter, 25% of every invoice is applied to the Glycosyn Prepaid Services and 75% is payable in cash. Prior to its termination discussed below, the parties had executed one TDP. The Glycosyn FSA can be terminated by mutual agreement, change in control or insolvency at any time during the term of the agreement. Glycosyn may terminate for convenience following the one-year one-year In 2019, Glycosyn exercised their option to terminate the agreement in accordance with its contractual rights at the one-year Accounting Analysis Prior to the termination, the Company accounted for its investment in Glycosyn’s Class C Units as an equity method investment as it held an approximate 18% equity interest in Glycosyn. The Company recorded the initial carrying value of its equity method investment at fair value, which the Company determined was $10.0 million. The fair value was determined by the Company with the assistance of a third-party valuation specialist and utilizes a discounted cash flow analysis of Glycosyn’s projected cash flows and the preferences of the LLC units in a distribution scenario. As the Class C Units receive a preferential distribution, the Company concluded that the shares contain a substantive profit-sharing arrangement. Accordingly, the Company recognized its share of earnings or losses from its equity method investment in Glycosyn using the HLBV method. During the year ended December 31, 2019, prior to the termination, the Company recorded a loss on equity method investment in Glycosyn of $1.3 million. Immediately prior to termination of the Glycosyn FSA, the carrying value of the equity method investment was $8.5 million. While the Glycosyn FSA has been executed by the parties and provides the payment terms for future services, the Glycosyn FSA does not provide for any transfer of goods or services between the parties. However, there is an obligation that the Company will provide licenses and services upon execution of a TDP. Accordingly, at inception, the Company recorded deferred revenue of $9.0 million equal to the fair value of the equity received less the cash paid. Upon execution of a TDP, the Company will reduce the deferred revenue by the portion of the transaction price funded by the Glycosyn Prepaid Services. During the year ended December 31, 2019, the Company recognized $0.7 million of revenue related to the Glycosyn FSA. At the time of the termination of the Glycosyn FSA, the outstanding balance related to the Glycosyn Prepaid Services was $8.4 million, which was eliminated in conjunction with the termination of the Glycosyn FSA. Upon termination, the Company recognized a gain on termination of $1.5 million primarily attributable to the increase in loan receivable which is carried at fair value. The gain was recorded as a component of other income (expense), net on the Consolidated Statements of Operations and Comprehensive Loss for the year ended December 31, 2019. Motif FoodWorks, Inc. Summary of Arrangement Motif was incorporated in 2018 to focus on the application of synthetic biology in the food industry, leveraging the Ginkgo’s proprietary platform to develop alternative protein ingredients that reduce reliance on animal products. In September 2018, the Company entered into (i) an Intellectual Property Contribution Agreement (“Motif IP Agreement”) with Motif that granted Motif a license to certain of the Company’s intellectual property and (ii) a Technical Development Agreement (“Motif TDA”) that establishes the terms under which the Company is providing technical development services. Under the Motif IP Agreement, the Company licensed intellectual property to Motif for use in strain development to produce ingredients that the parties will subsequently agree to develop under TDPs. The license rights provide Motif with the ability to commercialize the specified ingredients from the corresponding strain, which can only be developed by the Company under the Motif TDA. In return for the license to the intellectual property, Motif granted the Company 9,000,900 shares of common stock. Concurrent with the Motif IP Agreement, Motif also sold 8,100,720 shares of Series A preferred stock to certain of the Company’s investors, as well as third-party investors, for aggregate proceeds of approximately $90.0 million. The Motif TDA governs the procurement of the Company’s expertise and technical development services to collaborate in the research, development, and commercialization of specified ingredients. Under the Motif TDA, the parties jointly agree on TDPs for specific ingredients, in which the Company will perform agreed upon development services in return for consideration on a cost-plus fixed margin basis for all services provided. At inception, the Company estimated that it would execute ten TDPs with Motif. Accounting Analysis The Company concluded that Motif is a variable interest entity in which it holds a variable interest through its common stock interest. Motif was designed to function as a stand-alone entity with its own board of directors, employees, and operational infrastructure. While the Company was involved with the creation of Motif, has board representation, and is involved in the ongoing development activities of Motif through its participation on a joint steering committee (as provided for under the Motif TDA), the Company concluded this involvement does not give it the power to control the decisions with respect to the development activities of Motif, which are the most significant activities of Motif. The Company does not control Motif’s board of directors and there are no voting or consent agreements between the Company and the other members of Motif’s board of directors or other investors. Further, the Company’s representation on the joint steering committee does not give it control over Motif’s development activities as all votes of the joint steering committee must pass by consensus and there is no agreement in place that would require Motif to vote in alignment with the Company. Accordingly, the Company is not the primary beneficiary of Motif as it does not control the decisions that most significantly impact Motif’s economic performance. The investment non-cash non-cash in-process The overall arrangement with Motif is a vendor-customer relationship and is within the scope of ASC 606 as the provision of development services and corresponding license rights are considered a part of the Company’s ordinary activities. The licenses contemplated under the Motif IP Agreement are contingent upon a TDP being agreed to by the parties under the Motif TDA and only relate to strains that are developed under a TDP. While the TDPs require approval by the parties, the parties initially estimated that ten TDPs would be negotiated under the arrangement. The Company’s performance obligations under the Motif IP Agreement consist of ten material rights, related to the initial set of ingredients that the parties desired to develop in the first two years. The material rights represent an advance payment for the license rights which will be granted upon the execution of each TDP. As there is no additional payment for these license rights upon execution of a TDP, the Company has determined that there is a material right associated with each of the contemplated TDPs. The common stock received under the Motif IP Agreement is considered non-cash non-current Upon the execution of each TDP, the Company is obligated to provide development services under the TDP and a license to applicable patents and other intellectual property to the ingredient developed under the plan. The license and research and development services under a TDP are highly interdependent and interrelated with one another. Without the Company’s knowledge, expertise and platform, there would not be a licensable strain or other commercializable product to transfer to Motif. Further, Motif has rights to all development intellectual property created as part of each TDP, irrespective of the result of the development. Therefore, each executed TDP consists of one combined performance obligation for the license and research and development services to be performed by the Company. For each TDP, the transaction price consists of variable consideration for the most likely amount of estimated consideration to be received under the cost-plus arrangement and the $6.5 million which was allocated to the associated material right under the Motif IP Agreement. As the services performed by the Company create or enhance an asset (i.e., the specified ingredient) that Motif controls as the asset is created or enhanced, the Company satisfies the performance obligation and recognizes revenue over time. The Company uses an input method that compares total costs incurred relative to total estimated cost to complete to estimate progress under the contract. Any revisions to the estimated total budgeted costs to complete, and the resulting impact to revenue recognition, are reflected in the period of the change through a cumulative catch-up As of December 31, 2020 and 2019, the Company had a deferred revenue balance of $54.0 million and $62.5 million, respectively, with Motif. The Company recognized revenue of $20.8 million and $19.0 million from services provided to Motif during the years ended December 31, 2020 and 2019, respectively. Genomatica, Inc. 2016 Genomatica Agreement In 2016, the Company purchased Series A preferred stock of Genomatica, Inc. (“Genomatica”), a biotechnology company specializing in the development and manufacturing of intermediate and specialty chemicals from both sugar and alternative feedstocks. The Company also entered into a Collaboration Agreement with Genomatica (“Genomatica Collaboration”) in connection with the financing. The Genomatica Collaboration was entered into to share expertise on biotechnology solutions. Specifically, Genomatica provided the Company with scale-up 2018 Genomatica Agreement In September 2018, the Company entered into a stock purchase agreement with Genomatica under which it received $40.0 million of Series B preferred stock from Genomatica. In lieu of cash consideration, the Company entered into a Foundry Terms of Service Agreement (“Genomatica FSA”) with Genomatica in which the Company would provide up to $40.0 million in services at no charge to Genomatica (“Initial Prepayment”). The Genomatica FSA terminated the Genomatica Collaboration and changed the pricing terms for work performed under TDPs to a cost-plus fixed margin agreement. Genomatica can apply a portion of the $40.0 million in prepaid services to outstanding invoices under the Genomatica FSA, subject to certain limitations that require cash payment for services over certain monthly thresholds. Further, while the Genomatica FSA replaced the Genomatica Collaboration, any fees that would have been paid to or by the Company under contracts previously governed by the Genomatica Collaboration continue to be shared between the parties. These amounts are either (i) added to, if payable to the Company, or (ii) reduced from, if payable to Genomatica, the balance of the prepaid services over the term of the arrangement, with certain restrictions. At the time of the execution of the Genomatica FSA, there was $19.1 million of potential consideration payable to the Company under the Genomatica Collaboration, which upon payment will contribute to the prepaid services balance, and $4.6 million of potential payments to Genomatica, which upon payment will reduce the prepaid services balance. As of December 31, 2020, and 2019, the Company has received $6.9 million under the Genomatica FSA. Accounting Analysis The Company concluded that Genomatica is a variable interest entity in which it holds a variable interest through its preferred stock interest. While the Company holds a seat on Genomatica’s board of directors and participates in board decisions via such participation, it does not have the ability to control the board as there is no voting or consent agreement between the Company and other members of the board or preferred stockholders. Further, while the Company participates on the joint steering committee that governs the Genomatica FSA, all votes must be unanimous and there is no agreement in place that would require Genomatica to vote in alignment with the Company. Accordingly, the Company is not the primary beneficiary of Genomatica as it does not control the decisions that most significantly impact Genomatica’s economic performance. The Company concluded the preferred stock investment was not in-substance Under the Genomatica Collaboration, the Company was entitled to receive a portion of fees earned from third party customers of Genomatica that were within the scope of the agreement. The Company accounted for the collaboration under ASC 808, however the Company applied ASC 606 by analogy for measurement and recognition purposes. Under the Genomatica Collaboration, the Company’s promises consisted of (i) licenses to the Company’s intellectual property, related to the specified development work, and (ii) research and development services. The Company determined that there was a single, combined performance obligation consisting of research services and licenses to certain intellectual property. The Company recognized the revenue for the combined performance obligation using an over-time input method, as the Company’s performance under the contract created or enhanced the target product or strain as such product or strain was developed. The Company measured progress based on the cost incurred relative to total forecasted cost. The Genomatica FSA represents a modification to the Genomatica Collaboration that resulted in a change in transaction price from milestones to a cost-plus fixed margin structure. The Genomatica FSA did not result in the addition of any distinct promised goods or services, and the Company’s remaining obligation post-modification was to finish the partially satisfied development work that had commenced under the Genomatica Collaboration. This performance obligation was satisfied during the year ended December 31, 2019. As of December 31, 2020 and 2019, the Company had a deferred revenue balance of $30.1 million and $38.1 million, respectively, with Genomatica. During the years ended December 31, 2020 and 2019, the Company recognized revenue from services provided to Genomatica of $9.4 million and $6.2 million, respectively. Joyn Bio, LLC Summary of Arrangement In September 2017, the Company and certain other investors formed Cooksonia for the purposes of holding the Company’s investment in Joyn. Concurrently, Cooksonia entered into a commitment agreement with Bayer CropScience LP (“Bayer”) to form Joyn. Joyn is focused on research, development, discovery, and commercialization of engineered microbes for use in agriculture. The initial program uses advanced techniques in biology to study and engineer naturally occurring soil microbes and their nitrogen-fixing genes to enable crops to produce their own fixed nitrogen and reduce the nitrogen fertilizer required. The Company contributed $5.0 million in cash and certain intellectual property to Cooksonia in exchange for a 70% equity interest in Cooksonia (“Class A Units”). Cooksonia received $20.0 million in cash from another investor, who is a related party of the Company, for a 20% equity interest in Cooksonia (“Class B Units”). Cooksonia also received certain intellectual property from Genomatica and issued Genomatica a 10% equity interest in Cooksonia (“Cooksonia Class C Units”) and paid Genomatica $5.0 million in cash. Subsequently, Cooksonia contributed $20.0 million and all intellectual property received from the Company and Genomatica in exchange for a 50% equity interest in Joyn. Bayer contributed $20.0 million in cash funding plus specified intellectual property. In addition, Bayer committed to contribute up to an additional $60.0 million to be paid subject to certain funding procedures. In return, Bayer obtained a 50% equity interest in Joyn. The agreements may be terminated by mutual agreement, following a change in control, and for breach. Joyn is governed by a Board of Managers (“Joyn Board”) comprised of equal representation of the Company and Bayer. The Joyn Board has all the rights, powers, obligations, and authority to manage the business and affairs of Joyn. The Company also entered into a Foundry Services Agreement (“Joyn FSA”) with Joyn under which the Company will provide Joyn with technical services and preferred access to the Company’s facilities. Joyn paid the Company a non-refundable Accounting Analysis From inception, the Company’s investment in Cooksonia has represented a controlling financial interest, resulting in consolidation of Cooksonia within Company’s consolidated financial statements. The Company concluded that Cooksonia is a variable interest entity and that it holds a variable interest in Cooksonia through its Class A Units. The Company is the primary beneficiary of Cooksonia as it controls the decisions that most significantly impact economic performance as the Company controls 100% of the board of directors and holds 70% of the equity in Cooksonia. The initial cash and in-kind non-controlling and an $8.1 million adjustment for Cooksonia’s claim on net assets in accordance with ASC 810, Consolidation non-controlling non-controlling With respect to Cooksonia’s investment in Joyn, as Cooksonia does not control the Joyn Board, it does not have the power to control the decisions related to the development activities of Joyn, which are the most significant activities of Joyn. Accordingly, the Company concluded that Cooksonia is not the primary beneficiary of Joyn as it does not control the decisions that most significantly impact Joyn’s economic performance. Cooksonia accounts for its 50% equity interest in Joyn as an equity method investment based on the size of its equity interest and its influence on the board of directors. The equity method investment in Joyn was recorded at an initial carrying value of $97.9 million, which is the fair value of Cooksonia’s interest in Joyn. The fair value was determined by management with the assistance of a third-party valuation specialist. The option pricing model used a back-solve methodology to determine the total equity value based on the pricing of the Class B Units which were exchanged for cash. The license of intellectual property to Joyn has been accounted for under ASC 606 as described below. Upon liquidation, the net assets of Joyn are not distributed in accordance with each party’s respective ownership interest. Depending on the circumstances or type of liquidation event, Bayer or Cooksonia may receive certain preference payments or priority in the assets that are distributed. These preferences represent a substantive profit-sharing arrangement and, accordingly, Cooksonia recognizes earnings and losses on its equity method investment using the HLBV method. For the years ended December 31, 2020 and 2019, Cooksonia recognized a loss of $0.4 million and $1.7 million on its equity method investment, comprised of Cooksonia’s changes in claim on the net assets of Joyn as of December 31, 2020 and 2019, respectively. For the years ended December 31, 2020 and 2019, Cooksonia’s net loss was $0.4 million and $1.7 million (comprised solely of the loss from its equity method investment in Joyn), of which $0.1 million and $0.5 million was attributable to the non-controlling The Company accounts separately under ASC 606 for Cooksonia’s contribution of its intellectual property and the services performed by the Company under technical project plans governed by the Joyn FSA. The Company accounts for the intellectual property sale and the technical services separately as the two agreements were not negotiated with a single commercial objective, the consideration under each agreement is not interdependent, and the intellectual property contribution from Cooksonia is separate and distinct from the research and development services performed under the Joyn FSA. The Company considers the granting of licenses to the Company’s intellectual property as part of its ordinary business activities and, therefore, Cooksonia’s contribution of intellectual property to Joyn represents a contract with a customer. The intellectual property contains multiple licenses for which control transfers at inception and all revenue associated with the licenses was recognized during the year ended December 31, 2017. The Joyn FSA functions as a master services agreement that provides the framework for the ongoing research and development services relationship between the Company and Joyn. The Joyn FSA does not create a contract under ASC 606 as it does not identify goods or services to be performed nor does it define consideration under the contract. Upon the execution of a technical project plan under the Joyn FSA, the arrangement qualifies as a contract under ASC 606. The Company accounts for each technical project separately. Each technical project plan provides for distinct services in the context of the contract, has been separately negotiated with Joyn, focuses on different specified strains with separate scopes of work, and has its own budget. The sole performance obligation under each individual technical project plan consists of the research and development services as the requisite licenses were transferred prior to the execution of the technical proj

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2020
Retirement Benefits [Abstract]
Employee Benefit Plan	1 7 The Company has a 401(k) retirement plan covering substantially all employees. Under the retirement plan, employees make voluntary contributions and the Company makes a 5% non-elective retirement plan.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	1 8 For the years ended December 31, 2020 and 2019, the loss before provision for incomes taxes consisted of the following (in thousands): Years Ended December 31, 2020 2019 Domestic $ (124,834 ) $ (119,835 ) Foreign — — Total $ (124,834 ) $ (119,835 ) For the years ended December 31, 2020 and 2019, the Company incurred the following income tax expense (in thousands): Years Ended December 31, 2020 2019 Income tax expense: Current federal income tax $ — $ — Current state income tax 26 22 Deferred federal income tax 581 — Deferred state income tax 1,282 — Income tax expense $ 1,889 $ 22 A reconciliation of income tax expense computed at the statutory corporate income tax rate to the effective income tax rate for the years ended December 31, 2020 and 2019 is as follows: Years Ended December 31, 2020 2019 Tax expense computed at the federal statutory rate 21.0 % 21.0 % State taxes 4.5 % 4.2 % Change in valuation allowance (31.3 %) (25.2 %) Equity investments (0.6 %) (5.7 %) Tax credits 4.8 % 4.4 % Non-deductible (0.2 %) (0.1 %) Other expenses 0.3 % 1.4 % Total income tax expense (1.5 %) 0.0 % The Company’s deferred tax assets and liabilities consist of the following (in thousands): Years Ended December 31, 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 91,467 $ 61,300 Tax credit carryforwards 20,338 14,443 Accrued expenses 1,265 390 Deferred revenue 28,590 29,575 Amortizable intangibles 4,198 3,218 Tenant allowance 2,206 2,174 Deferred tax assets before valuation allowance 148,064 111,100 Valuation allowance (143,827 ) (104,745 ) Deferred tax assets 4,237 6,355 Deferred tax liabilities: Equity-based compensation — (88 ) Property and equipment (830 ) (862 ) Basis differences (5,270 ) (5,405 ) Deferred tax liabilities (6,100 ) (6,355 ) Net deferred taxes $ (1,863 ) $ — Activity in the deferred tax assets valuation allowance is summarized as follows (in thousands): Beginning of Additions Reductions/ End of Deferred tax assets valuation allowance: Year Ended December 31, 2020 $ 104,745 $ 39,082 $ — $ 143,827 Year Ended December 31, 2019 $ 74,511 $ 30,234 $ — $ 104,745 The Company has evaluated the positive and negative evidence bearing upon its ability to realize the deferred tax assets. The Company considered its history of cumulative net losses incurred since inception and has concluded that it is more likely than not that it will not realize the benefits of the deferred tax assets. Accordingly, a valuation allowance has been established against the deferred tax assets as of December 31, 2020 and 2019 that are not expected to be realized. The Company reevaluates the positive and negative evidence at each reporting period. The valuation allowance increased on a net basis by approximately $39.1 million during the year ended December 31, 2020 due primarily to an increase in net operating losses and tax credits. As of December 31, 2020, the Company had federal net operating loss carryforwards of approximately $347.8 million, of which $139.2 million begin to expire in 2029. The Company has approximately $208.6 million of federal net operating losses as of December 31, 2020 that can be carried forward indefinitely. As of December 31, 2020, the Company had state net operating loss carryforwards of approximately $282.8 million, of which $278.3 million begin to expire in 2029. The Company has approximately $4.5 million of state net operating losses as of December 31, 2020 that can be carried forward indefinitely. As of December 31, 2020, the Company had federal research and development tax credit carryforwards of approximately $13.8 million which begin to expire in 2029. As of December 31, 2020, the Company also had state research and development tax credit carryforwards of approximately $8.2 million which begin to expire in 2028. Under Sections 382 and 383 of the U.S. Internal Revenue Code, if a corporation undergoes an ownership change, the corporation’s ability to use its pre-change pre-change pre-change pre-change The Company files tax returns as prescribed by the tax laws of the jurisdictions in which the Company operates. In the normal course of business, the Company is subject to examination by federal and state jurisdictions, where applicable. There are currently no pending tax examinations. As of December 31, 2020, the Company’s tax years are still open under statute from 2017 to the present. The Company accounts for uncertain tax positions using a more likely than not threshold for recognizing and resolving uncertain tax positions. The evaluation of uncertain tax positions is based on factors that include, but are not limited to, changes in tax law, the measurement of tax positions taken or expected to be taken in tax returns, the effective settlement of matters subject to audit, new audit activity and changes in facts or circumstances related to a tax position. The Company evaluates uncertain tax positions on an annual basis and adjusts the level of the liability to reflect any subsequent changes in the relevant facts surrounding the uncertain positions. The Company accounts for interest and penalties related to uncertain tax positions as part of its provision for income taxes. As of December 31, 2020 and 2019, the Company had no recorded liabilities for uncertain tax positions and had no accrued interest or penalties related to uncertain tax positions. The Company does not expect a material change in unrecognized tax benefits in the next twelve months.

Net Loss per Share

Net Loss per Share	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Net Loss per Share	19. Net Loss per Share The Company computes net loss per share of the Class A common stock and Class B common stock using the two-class method required for participating securities. Basic and diluted loss per share was the same for each period presented as the inclusion of all potential Class A common stock and Class B common stock equivalents would have been antidilutive. The earnings per share amounts are the same for the different classes of common stock because the holders of each class are legally entitled to equal per share distributions whether through dividends or liquidation. The following potential common shares, presented based on amounts outstanding at each period end, were excluded from the calculation of diluted net loss per share attributable to Ginkgo Bioworks, Inc. common stockholders for the periods indicated because including them would have been anti-dilutive: Year Ended December 31, 2020 2019 Warrants to purchase common stock 1,020,187 1,020,187 Outstanding stock options 33,354,871 35,276,812 Unvested RSUs 124,932,207 70,119,944 Unvested RSAs 419,049 675,887

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Related Parties	2 0 Related Parties Related party transactions included in the Consolidated Balance Sheets, excluding the Company’s investments and equity method investments, are summarized below (in thousands): Joyn Motif Genomatica Allonnia Synlogic Total Balances as of December 31, 2020 Accounts receivable, net $ — $ 2,403 $ 1,500 $ 1,309 $ — $ 5,212 Prepaid expenses and other current assets $ 24 $ 232 $ — $ 13 $ — $ 269 Deferred revenue, current and non-current $ 9,862 $ 53,952 $ 30,128 $ 26,064 $ 72 $ 120,078 Balances as of December 31, 2019 Accounts receivable, net $ 163 $ 4,054 $ — $ — $ — $ 4,217 Deferred revenue, current and non-current $ 17,135 $ 62,513 $ 38,059 $ 24,480 $ 144 $ 142,331 Related party transactions included in the Consolidated Statements Operations and Comprehensive Loss, excluding the losses on the Company’s investments and equity method investments, are summarized below (in thousands): Joyn Motif Genomatica Allonnia Synlogic Glycosyn Total For the Year Ended December 31, 2020 Foundry revenue $ 7,273 $ 20,798 $ 9,431 $ 4,960 $ 73 $ — $ 42,535 Other income, net $ 407 $ 314 $ — $ — $ — $ — $ 721 For the Year Ended December 31, 2019 Foundry revenue $ 9,349 $ 18,986 $ 6,248 $ — $ 17 $ 668 $ 35,268 Interest income $ — $ — $ — $ — $ — $ 163 $ 163 Other income, net $ 222 $ 42 $ — $ — $ — $ 1,530 $ 1,794 Related party transactions included in the changes in operating assets and liabilities in the Consolidated Statements of Cash Flows are summarized below (in thousands): Joyn Motif Genomatica Allonnia Synlogic Glycosyn Total For the Year Ended December 31, 2020 Accounts receivable, net $ 163 $ 1,651 $ (1,500 ) $ (1,309 ) $ — $ — $ (995 ) Prepaid expenses and other current assets $ (24 ) $ (232 ) $ — $ (13 ) $ — $ — $ (269 ) Deferred revenue, current and non-current $ (7,273 ) $ (8,561 ) $ (7,931 ) $ 1,584 $ (72 ) $ — $ (22,253 ) For the Year Ended December 31, 2019 Accounts receivable, net $ (54 ) $ (2,035 ) $ 8 $ — $ — $ (140 ) $ (2,221 ) Deferred revenue, current and non-current $ 5,719 $ 9 $ (2,232 ) $ — $ 144 $ (528 ) $ 3,112 As the Company no longer held an equity interest in Glycosyn as of December 31, 2019, it was no longer considered a related party of the Company as of that date. Therefore, the related party transactions for Glycosyn as of and for the year ended December 31, 2020 and as of December 31, 2019 are presented as zero in the tables above. Refer to Note 8 for additional details on the Company’s investments and equity method investments held in its related parties. Refer to Note 16 for additional discussion of the Company’s arrangement with Glycosyn.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	21. Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based on this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. (a) Amendment to Glycosyn Promissory Note In January 2021, the existing terms of the Glycosyn Promissory Note were amended to add an additional $0.2 million to the principal balance and to extend the number of interest-only payments to include the quarterly payments due on or before December 31, 2020 and March 31, 2021. The amendment also added a provision to increase the interest rate from 7.5% to 12.5% (or the maximum allowable by law, whichever is less) in the event of default by Glycosyn. (b) Allonnia Series A Preferred Unit Financing In January 2021, Allonnia issued an additional 22,500 Series A Preferred Units for aggregate proceeds of $0.2 million and closed their Series A Preferred Unit financing. As a result, the Company received 1,867,411 common units in Allonnia for total consideration of $12.7 million. (c) Arcaea LLC (“Arcaea”, FKA Kalo Ingredients LLC) In March 2021, Arcaea, LLC (“Arcaea”) was formed to focus on the application of synthetic biology in the personal care products industry. In March 2021, the Company entered into (i) an IP Property Contribution Agreement (“Arcaea IP Agreement”) that granted Arcaea a license to certain of the Company’s intellectual property, (ii) a Technical Development Agreement (“Arcaea TDA”) that establishes the terms under which the Company will provide technical development services, and (iii) a Common Unit Issuance Agreement (“Arcaea CUIA”) which compensates the Company for its intellectual property contribution and increases Arcaea’s access to the Company’s intellectual property in exchange for more common units. Under the Arcaea IP Agreement, the Company licensed intellectual property to Arcaea for use in the development or the production of its products that the parties will subsequently agree to develop under TDPs. The license rights provide Arcaea with the ability to commercialize the specified products from the corresponding strain or enzyme, which can only be developed by the Company under the Arcaea TDA. In return for the license to the intellectual property, Arcaea has agreed to issue the Company up to 9,000,000 common units in accordance with certain terms and conditions set forth within the agreements. Upon execution, the Company was issued 1,755,000 common units under the Arcaea CUIA and any additional units will be determined based on the additional closings of the Series A Preferred Units which will be completed within of execution of the Arcaea CUIA. Under the Arcaea TDA, the parties jointly agree on TDPs for specific strains and enzymes in which the Company will perform agreed upon development services in return for consideration on a cost-plus basis for all services provided. (d) 2014 Plan Increase In March 2021, the board of directors approved an increase to the aggregate number of shares reserved for issuance under the 2014 Plan of 39,960,420 shares, raising the total aggregate number of shares reserved for issuance under the 2014 Plan from 130,759,452 to 170,719,873. (e) Parcel O Lease Agreement In April 2021, the Company entered into a lease consisting of approximately 152,000 square feet of office and laboratory space being developed in Boston, Massachusetts. The lease commencement date is estimated to be June 1, 2024, subject to certain extensions, and expires on the fifteenth anniversary of the lease commencement date. Annual base rent for the first lease year will be approximately $12.9 million, subject to annual rent increases over the term of the lease. The lease includes one option to extend the lease for ten years at then-market rates, subject to certain adjustments, and will be secured by a letter of credit of $9.1 million. (f) Acquisition of Dutch DNA Biotech B.V. In April 2021, the Company entered into a definitive Share Sale and Purchase Agreement (“Purchase Agreement”) earn-out earn-out (g) Agreement and Plan of Merger On May 11, 2021, the Company and Soaring Eagle Acquisition Corp. (“SRNG”) entered into an agreement and plan of merger (the “Merger Agreement”) under which Merger Sub, a newly formed subsidiary of SRNG, will be merged with and into Ginkgo with Ginkgo surviving the merger as a wholly owned subsidiary of SRNG (the “Business Combination”). As a result of the proposed merger, SRNG will be renamed “Ginkgo Bioworks Holdings, Inc.” (“New Ginkgo”). Concurrently with the execution of the Merger Agreement, SRNG entered into subscription agreements with certain accredited investors, pursuant to which, among other things, they agreed to purchase immediately prior to the closing of the Business Combination, an aggregate of 77,500,000 shares of SRNG’s Class A common stock for a purchase price of $10.00 per share, for aggregate gross proceeds of $775 million (the “PIPE Financing”). Subject to the terms of the Merger Agreement, immediately prior to the effective time of the Business Combination (the “Effective Time”), (i) Ginkgo will effect a recapitalization such that Ginkgo’s authorized capital stock shall consist solely of Ginkgo Class A common stock and Ginkgo Class B common stock and (ii) as of the Effective Time (a) each share of Ginkgo’s Class A common stock or Class B common stock issued and outstanding immediately prior to the Effective Time (including as a result of the automatic exercise of Ginkgo Warrants (defined below) by virtue of the occurrence of the Business Combination pursuant to the terms of such warrants) shall be converted into a share of Class A common stock or Class B common stock, as applicable, of New Ginkgo common stock, calculated, in each case, based on the equity value exchange ratio as set forth in the Merger Agreement, (b) each option exercisable for Class A common stock or Class B common stock of Ginkgo that is outstanding immediately prior to the Effective Time will be assumed and converted into a newly issued option exercisable for shares of Class A common stock or Class B common stock, as applicable, of New Ginkgo (subject to the same terms and conditions as the original Ginkgo option and with appropriate adjustments to the number of shares for which such option is exercisable and the exercise price thereof), (c) each award of restricted common stock of Ginkgo under Ginkgo’s stock incentive plans (a “Ginkgo Restricted Stock Award”) that is outstanding immediately prior to the Effective Time will be converted into the right to receive restricted common stock of New Ginkgo on the same terms and conditions as applicable to such Ginkgo Restricted Stock Award, (d) each award of restricted stock units of Ginkgo under Ginkgo’s stock incentive plans (a “Ginkgo Restricted Stock Unit Award”) that is outstanding immediately prior to the Effective Time will be converted into the right to receive restricted stock units based on common stock of New Ginkgo on the same terms and conditions as applicable to such Ginkgo Restricted Stock Unit Award and with appropriate adjustments to the number of shares to which each such restricted stock unit relates, and (e) each warrant to purchase shares of Ginkgo capital stock (a “Ginkgo Warrant”) that is outstanding immediately prior to the Effective Time and is not automatically exercised in full in accordance with its terms by virtue of the occurrence of the Business Combination will be assumed and converted into a warrant exercisable for Class A common stock of New Ginkgo (each, a “New Ginkgo assumed warrant”) on the same terms and conditions as applicable to such Ginkgo Warrant immediately prior to the effective time of the Business Combination, with appropriate adjustments to the number of shares for which such New Ginkgo assumed warrant is exercisable and the exercise price thereof. Completion of the PIPE Financing and Business Combination is subject to approval of SRNG stockholders, Company stockholders and the satisfaction or waiver of certain other customary closing conditions. The approvals from SRNG stockholders and Company stockholders are expected in the third quarter of 2021.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Any reference in these notes to applicable guidance is meant to refer to the authoritative U.S. GAAP as found in the Accounting Standards Codification (“ASC”) and Accounting Standards Updates (“ASU”) of the Financial Accounting Standards Board (“FASB”). All adjustments, consisting of normal recurring adjustments, necessary for a fair presentation have been included .
Emerging Growth Company Status	Emerging Growth Company Status The Company is an emerging growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date that (i) the Company is no longer an emerging growth company or (ii) the Company affirmatively and irrevocably opts out of the extended transition period provided in the JOBS Act. As a result, these consolidated financial statements may not be comparable to companies that comply with the new or revised accounting pronouncements as of public company effective dates.
Principles of Consolidation	Principles of Consolidation The Company’s wholly owned subsidiaries include Ginkgo Bioworks Security Corporation (“GBSC”), Gen9, Inc. (“Gen9”) and Stegodon Corporation, which, along with Ginkgo Bioworks, Inc., were incorporated under the laws of the State of Delaware. The Company also has a controlling financial interest in Cooksonia, LLC (“Cooksonia”) which is the holding entity for the Company’s investment in Joyn Bio, LLC (“Joyn”). The accompanying consolidated financial statements reflect the Company’s operations and those of subsidiaries in which the Company has a controlling financial interest. All intercompany accounts and transactions have been eliminated.
Variable Interest Entities	Variable Interest Entities The Company evaluates its variable interests in variable interest entities (“VIE”) and consolidates VIEs when the Company is the primary beneficiary. The Company determines whether it is the primary beneficiary of each VIE based on its assessment of whether the Company possesses both (i) the power to direct the activities that most significantly affect the VIE’s economic performance and (ii) the obligation to absorb losses that could be significant to the VIE or the right to receive benefits that could be significant to the VIE. The Company reevaluates the accounting for its VIEs upon the occurrence of events that could change the primary beneficiary conclusion. As of December 31, 2020 and 2019, the maximum risk of loss related to the Company’s VIEs was limited to the carrying value of its investment in such entities.
Use of estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions used in preparation of these consolidated financial statements include, among others, those related to the fair value of equity instruments and equity awards, revenue recognition, the fair value of loans receivable, the fair value of certain investments, including equity method investments, accrued expenses, and income taxes. The Company bases its estimates on historical experience and other market-specific or relevant assumptions that it believes to be reasonable under the circumstances. Reported amounts and disclosures reflect the overall economic conditions that management believes are most likely to occur, and the anticipated measures management intends to take. Actual results could differ materially from those estimates. All revisions to accounting estimates are recognized in the period in which the estimates are revised.
Segment Information	Segment Information The Company and the Chief Operating Decision Maker (“CODM”), which is comprised of the Chief Executive Officer and the Chief Operating Officer, view the Company’s operations and manage the business as a single operating segment. Strategic decisions are managed centrally, and consistent with this decision-making process, the CODM uses consolidated financial information for purposes of evaluating performance, allocating resources, as well as forecasting future period financial results. The majority of the Company’s long-lived assets are held in the United States. For the year ended December 31, 2020, two customers, both of which were related parties, accounted for 27.1% and 12.3%, respectively, of the Company’s total revenue. No other customers exceeded more than 10% of the Company’s total revenue during the year ended December 31, 2020. For the year ended December 31, 2019, three customers that were related parties and one customer that was not a related party accounted for 35.0%, 17.3%, 11.5% and 13.5%, respectively, of the Company’s total revenue. No other customers exceeded more than 10% of the Company’s total revenue during the year ended December 31, 201 9.
Concentration of credit risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash and cash equivalents, accounts receivable, and loans receivable. The Company’s cash is maintained in bank deposit accounts and money market funds, which, at times, may exceed federally insured limits. The Company believes that it is not exposed to significant credit risk as its deposits are held in financial institutions in the United States that management believes to be of high credit quality. The Company’s loans receivable are comprised of both collateralized convertible notes, which limits the Company’s credit risk, as well as uncollateralized convertible notes. The Company’s accounts receivable primarily consists of amounts owed under its license and collaboration agreements. The Company has not experienced any material write-offs related to its accounts receivable since inception.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less at the date of purchase to be cash equivalents. Cash and cash equivalents include cash held in banks and amounts held in money market accounts. The carrying value of the Company’s cash and cash equivalents approximate fair value due to their short-term maturities.
Restricted Cash	Restricted Cash Restricted cash primarily includes cash balances collateralizing letters of credit associated with leases for the Company’s facilities and is included in other non-current
Accounts Receivable, net	Accounts Receivable, net Accounts receivable consists of credit extended to customers in the normal course of business and is reported at the estimated net realizable value. Accounts receivable includes unbilled amounts that have been recognized in revenue but have not yet been invoiced based on timing differences and the terms of the underlying arrangements. The Company maintains an allowance for doubtful accounts to provide for the estimated amounts of receivables that will not be collected. The allowance is based upon an assessment of customer creditworthiness, historical payment experience, the age of outstanding receivables and collateral to the extent applicable. The Company re-evaluates
Inventory, net	Inventory, net Inventory mainly consists of diagnostic testing kits purchased from suppliers. The Company values inventory at the lower of cost or net realizable value using the first-in first-out
Loans Receivable	Loans Receivable The Company has elected the fair value option under ASC 825, Financial Instruments
Property and Equipment, net	Property and Equipment, net Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the assets or the remaining lease term with respect to leasehold improvement assets. Estimated lives of property and equipment are as follows: Estimated Useful Life Computer equipment and software 2 to 5 years Furniture and fixtures 7 years Lab equipment 1 to 5 years Facilities 15 to 30 years Leasehold improvements Shorter of useful life or Expenditures for maintenance and repairs are expensed as incurred. When assets are retired or otherwise disposed of, the related cost and accumulated depreciation or amortization is removed from the accounts and any resulting gain or loss is reflected in other income, net in the Consolidated Statements of Operations and Comprehensive Loss. Construction in progress relates to assets which have not been placed in service as of period end. Facilities relate to assets acquired under the Company’s build-to-suit build-to-suit
Equity Method Investments	Equity Method Investments The Company utilizes the equity method to account for its investments in common stock, or in-substance For investments with a substantive profit-sharing agreement, the Company utilizes the Hypothetical Liquidation at Book Value (“HLBV”) method to allocate income and losses from the equity method investment. Under the HLBV method, the Company utilizes the capital account at the end of the period assuming the book value of the entity was liquidated or sold minus the same calculation at the beginning of the period. The difference is the share of earnings or losses attributable to the equity method investment. Under the equity method, if there is a commitment for the Company to fund the losses of its equity method investees, the Company would continue to record its share of losses resulting in a negative equity method investment, which would be presented as a liability on the Consolidated Balance Sheets. Commitments may be explicit and may include formal guarantees, legal obligations, or arrangements by contract. Implicit commitments may arise from reputational expectations, intercompany relationships, statements by the Company of its intention to provide support, a history of providing financial support or other facts and circumstances. When the Company has no commitment to fund the losses of its equity method investees, the carrying value of its equity method investments will not be reduced below zero. The Company had no commitment to fund additional losses of its equity method investments during the years ended December 31, 2020 and 2019. The Company evaluates its equity method investments for impairment whenever events or circumstances indicate that the carrying value of the investment may not be recoverable. The Company considers the investee’s financial position, forecasts and economic outlook, and the estimated duration and extent of losses to determine whether a recovery is anticipated. An impairment that is other-than-temporary is recognized in the period identified. The Company has not recognized an impairment loss relative to its equity method investments for the years ended December 31, 2020 and 2019. The Company may elect the fair value option for its equity method investments on an investment-by-investment
Investments	Investments Investments include warrants and non-marketable The Company has elected to account for the warrants using the fair value option. Subsequent changes in fair values are presented as a component of loss on investments in the Consolidated Statements of Operations and Comprehensive Loss. Investments in non-marketable
Fair Value Measurements	Fair Value Measurements The Company categorizes its assets and liabilities measured at fair value in accordance with the authoritative accounting guidance that establishes a consistent framework for measuring fair value and requires disclosures for each major asset and liability category measured at fair value on either a recurring or nonrecurring basis. ASC 820, Fair Value Measurement ASC 820 identifies fair value as the exchange price, or exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As a basis for considering market participant assumptions in fair value measurements, ASC 820 establishes a three-tier fair value hierarchy that distinguishes among the following: • Level 1- • Level 2- • Level 3- To the extent that the valuation is based on models or inputs that are either less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The Company valued its money market fund holdings, loans receivable, and certain equity method investments and investments accounted for pursuant to the fair value option on a recurring basis.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Recoverability is measured by comparing the book values of the assets to the expected future net undiscounted cash flows that the assets are expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the book values of the assets exceed their fair value. The Company has not recognized any impairment losses during the years ended December 31, 2020 and 2019.
Intangible Assets, net	Intangible Assets, net Intangible assets, net consist of certain definite-lived assets including patents, processes and know-how The Company reviews intangible assets for impairment whenever events or changes in circumstances have occurred which could indicate that the carrying value of the assets are not recoverable. Recoverability is measured by comparing the carrying value of the intangible assets to the future undiscounted cash flows expected to be generated by the asset. In determining the expected future cash flows, the Company uses assumptions believed to be reasonable, but which are unpredictable and inherently uncertain. Actual future cash flows may differ from the estimates used in impairment testing. The Company recognizes an impairment loss when and to the extent that the estimated fair value of an intangible asset is less than its carrying value. The Company has not recognized an impairment loss for the years ended December 31, 2020 and 2019.
Goodwill	Goodwill Goodwill represents the excess of acquisition cost over the fair market value of the net assets acquired. The Company assesses the carrying value of goodwill for impairment on at least an annual basis, the assessment of which requires significant judgment. The Company first considers qualitative factors that indicate impairment may have occurred. Such indicators may include deterioration in economic conditions, adverse market conditions, technological obsolescence, other factors that are indicative of negative or declining cash flows, or an increase in costs over multiple periods in excess of those already factored into the fair value assessment. If the qualitative assessment indicates a reduction in the carrying value is more likely than not to have occurred, the Company performs a quantitative assessment, comparing the fair value of the reporting unit to its carrying value, including goodwill. In the Company’s case, the entire organization represents a single reporting unit. If the carrying value of the reporting unit exceeds the fair value, an impairment has occurred, and an impairment loss is recognized. The fair value of the reporting unit is primarily determined based on the income approach. The income approach is a valuation technique in which fair value is based on the forecasted future cash flows, discounted at the appropriate rate of return commensurate with the risk as well as current rates of return for equity and debt capital as of the valuation date. The Company has not recognized an impairment loss for the years ended December 31, 2020 and 2019.
Deferred Rent	Deferred Rent Deferred rent consists of the difference between cash paid and rent expense recognized on a straight-line basis for the facilities that the Company occupies under operating leases. The Company classifies the current portion of the deferred rent balance as a component of accrued expenses and other current liabilities on the Consolidated Balance Sheets.
Treasury Stock	Treasury Stock The Company recorded repurchases of common stock at cost in treasury stock, which is presented as a reduction to stockholders’ equity in the Consolidated Statements of Stockholders’ Equity. When the repurchase price of treasury stock exceeded the fair value of the common stock, the Company recognized the incremental amount as compensation expense in the Consolidated Statements of Operations and Comprehensive Loss. During the year ended December 31, 2019, all shares of treasury stock were returned to authorized and unissued shares of common stock and no shares of common stock remained in treasury as of December 31, 2020 and 2019.
Revenue Recognition	Revenue Recognition The Company accounts for revenue in accordance with ASC 606, Revenue from Contracts with Customers Foundry Revenue The Company generates license and service revenue through the execution of license and collaboration agreements whereby customers obtain license rights to the Company’s proprietary technology and intellectual property for use in the research, development and commercialization of engineered organisms, and derived products. Under these agreements, the Company typically provides research and development services, which includes the provision of a license to the Company’s intellectual property. Additionally, the customer obtains license rights to the output of the Company’s services in order to commercialize the resulting output of such services. Generally, the terms of these agreements provide that the Company receives some combination of: (1) Foundry usage fees in the form of (i) upfront payments upon consummation of the agreement or other fixed payments, (ii) reimbursement for costs incurred for research and development services and (iii) milestone payments upon the achievement of specified technical criteria, plus (2) downstream value share payments in the form of (iv) milestone payments upon the achievement of specified commercial criteria, (v) royalties on sales of products from or comprising engineered organisms arising from the collaboration or licensing agreement and (vi) royalties related to cost of goods sold reductions realized by customers. The Company’s collaboration and licensing agreements often contain multiple promises, including (i) licenses and assignments of intellectual property and materials and (ii) research and development services, and the Company determines whether each of the promises is a distinct performance obligation based on the nature of each agreement. As the Company is generally performing research and development services that are highly integrated and interrelated to the licenses and assignments of intellectual property and materials, the promises are generally inseparable. As such, the Company typically combines the research and development services, licenses, and assignments into a single performance obligation. However, for certain agreements, the Company only grants licenses or effects such transfers and assignments upon the successful completion of the research and development services or delivery of a developed product. For these agreements, the Company typically considers (i) the research and development services and (ii) the licenses, transfers, and assignments as distinct performance obligations, as each is transferred separately and has a separately identifiable benefit. Options to acquire additional goods and services are evaluated to determine if such options provide a material right to the counterparty that it would not have received without entering into the contract. If so, the option is accounted for as a separate performance obligation. If not, the option is considered a marketing offer which is accounted for as a separate contract upon the counterparty’s election. At contract inception, the Company determines the transaction price, including fixed consideration and any estimated amounts of variable consideration. Any upfront cash payment received upon consummation of the agreement is fixed and generally non-refundable. non-cash non-cash non-cash For agreements with promises that are combined into a single performance obligation, the entire transaction price is allocated to the single performance obligation. For agreements with multiple performance obligations, the transaction price is allocated to the performance obligations using the relative standalone selling price methodology. For agreements featuring variable consideration, the Company allocates variable consideration to one or more, but not all, performance obligations if certain conditions are met. Specifically, the Company assesses whether the variable consideration relates solely to its efforts to satisfy the performance obligation and whether allocating such variable consideration entirely to the performance obligation is consistent with the overall allocation objective. If these conditions are not met, the Company allocates the variable consideration based on the relative standalone selling price methodology. The key assumptions utilized in determining the standalone selling price for each performance obligation include development timelines, estimated research and development costs, commercial markets, likelihood of exercise (in the case of options considered to be material rights), and probabilities of success. For agreements where the licenses or assignments are considered separate performance obligations or represent the only performance obligation, the Company recognizes revenue at the point in time that the Company effectively grants the license as the licenses or assignments represent functional intellectual property. For agreements where the licenses and the research and development services represent a combined performance obligation, the Company recognizes revenue over the period of performance based on costs incurred to date as compared to total estimated costs. The Company evaluates its measure of progress to recognize revenue at each reporting period and, as necessary, adjusts the measure of performance and related revenue recognition. The Company’s measure of performance and revenue recognition involves significant judgment and assumptions, including, but not limited to, estimated costs and timelines to complete its performance obligations. The Company evaluates contract modifications and amendments to determine whether any changes should be accounted for prospectively or on a cumulative catch-up Royalties received under the agreements are recognized as revenue when sales have occurred as the Company applies the sales or usage-based royalties recognition constraint. The Company has determined the application of this exception is appropriate because the license granted in the agreement is the predominant item to which the royalties relate. As the Company receives upfront payments for technical services under certain of its arrangements, the Company evaluates whether any significant financing components exist given the term over which the fees will be earned may exceed one year. Based on the nature of the Company’s agreements, there are no significant financing components as the purpose of the upfront payment is not to provide financing, but rather to secure technical services, exclusivity rights, and Foundry capacity, or the timing of transfer of those goods or services is at the discretion of the customer. non-cash non-current Collaboration Arrangements For arrangements that do not represent contracts with a customer, the Company analyzes its collaboration transactions to assess whether they are within the scope of ASC 808, Collaborative Arrangements Biosecurity Revenue In 2020, the Company launched its commercial offering of COVID-19 COVID-19 end-to-end lateral flow assay (“LFA”) diagnostic test kits. The Company records service revenue from sales of its end-to-end COVID-19 web-based Product revenue from the sale of LFA diagnostic test kits is recognized when the test kits are shipped, and risk of loss is transferred to the carrier. The Company’s diagnostic test kits are generally not subject to a customer right of return except for product recalls under the rules and regulations of the FDA. The Company has elected to include shipping and handling fees billed to customers as a component of Biosecurity revenue. Service revenue from the Company’s end-to-end COVID-19 web-based
Cost of Biosecurity Revenue	Cost of Biosecurity Revenue Cost of Biosecurity product revenue consists of costs associated with the sale of LFA diagnostic test kits, which includes costs paid to purchase test kits from third parties, as well as shipping, handling, and insurance costs. Cost of Biosecurity service revenue consists of costs associated with the provision of the Company’s end-to-end COVID-19 web-based
Research and Development Costs	Research and Development Costs Research and development costs are expensed as incurred. Research and development costs consist of direct and indirect internal costs related to specific projects, acquired intellectual property deemed to be in-process
Patent Costs	Patent Costs The Company expenses all costs as incurred in connection with the filing, prosecution, maintenance, defense, and enforcement of patent applications, including direct application fees and related legal and consulting expenses. Patent costs are included in general and administrative expenses within the Consolidated Statements of Operations and Comprehensive Loss.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for equity awards, including grants of restricted stock awards (“RSAs”), restricted stock units (“RSUs”) and stock options in accordance with ASC 718, Compensation – Stock Compensation grant date fair values. The determination of grant date fair value of the RSAs and RSUs is calculated as the fair value of the underlying common stock, less any applicable purchase price. The Company estimates the fair value of its common stock using a hybrid method which uses market approaches to estimate the Company’s enterprise value. The hybrid method is a probability-weighted expected return method (“PWERM”) where the equity value in at least one scenario is allocated using an option pricing method (“OPM”). Under the PWERM, the value of the common stock is estimated based on an analysis of future values assuming various possible future liquidity events. The value of the common stock is based on the probability-weighted present value of expected future investment returns considering the possible outcomes and the rights and privileges of each class of equity. The future investment returns are discounted back to the valuation date at a risk-adjusted discount rate which is then weighted based on the probability of the respective outcome. Under the OPM, each class of stock is treated as a call option on the Company’s equity value, with exercise prices based on the liquidation preferences of the convertible preferred stock. Under this methodology, the common stock has value only if the funds available for distribution to the holders exceeds the value of the liquidation preferences of the convertible preferred stock at the time of the liquidity event. The Black-Scholes model is used to price the call options which includes assumptions for the time to liquidity and volatility of equity value. A discount for lack of marketability is then applied to the common stock value. For awards granted from August 2020 through December 31, 2020, when using the hybrid method, the Company considered two scenarios: (i) a scenario in which the conversion of the convertible preferred stock to common stock occurred through an initial public offering (“IPO”) or a merger with a special purpose acquisition company (“SPAC”) transaction, and (ii) a remain private scenario. In both scenarios, the Company estimated an equity value in a potential IPO or SPAC transaction based on the guideline public company method under a market approach. The Company then converted the estimated future value to present value using a risk-adjusted discount rate. In the IPO or SPAC transaction scenario, conversion of the convertible preferred stock to common stock was assumed. In the remain private scenario, equity value was allocated among the convertible preferred stock and common stock using the OPM. In addition to considering these two scenarios, the Company considered the prices paid for its common stock and Series B convertible preferred stock in secondary transactions and the Company included these prices in its weighted average conclusion of value. For awards granted from January 1, 2019 through July 2020, when using the hybrid method the Company considered two scenarios: (i) a fully diluted scenario, in which the per-share There are significant judgments and estimates inherent in determining the fair value of the common stock. These judgments and estimates include factors, both subjective and objective, including: (i) a discount for lack of marketability; (ii) external market data; (iii) historical activity by the Company in selling equity to outside investors; (iv) the Company’s stage of development; (v) rights and preferences of the Company’s equity securities that rank senior to common stock; and (vi) the likelihood of the various scenarios, among others. Changes to these assumptions could result in different fair values of common stock. The Company grants equity awards with both service-based and performance-based vesting conditions. For awards with service-based vesting conditions, the Company recognizes stock-based compensation expense over the requisite service period, which is generally the vesting period, on a straight-line basis. For awards with performance-based vesting conditions, the Company recognizes stock-based compensation only when achievement of the performance condition is deemed probable. The Company classifies stock-based compensation expense in the Consolidated Statements of Operations and Comprehensive Loss in the same manner in which the grantee’s payroll costs are classified or in which the grantee’s service payments are classified. The Company recognizes forfeitures as they occur.
Income taxes	Income Taxes The Company accounts for income taxes using the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the consolidated financial statements or in the Company’s tax returns. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amounts and the tax bases of the assets and liabilities using the enacted tax rates in effect in the years in which the differences are expected to reverse. A valuation allowance against deferred tax assets is recorded if, based on the weight of the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Potential for recovery of deferred tax assets is evaluated by considering several factors, including estimating the future taxable profits expected, estimating future reversals of existing taxable temporary differences, considering taxable profits in carryback periods, and considering prudent and feasible tax planning strategies. The Company accounts for uncertain tax positions using a more-likely-than-not
Comprehensive Loss	Comprehensive Loss Comprehensive loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner
Net Loss per Share	Net Loss per Share The Company follows the two-class two-class two-class two-class Basic net loss per share attributable to Ginkgo Bioworks, Inc. common stockholders is computed by dividing the net loss attributable to Ginkgo Bioworks, Inc. common stockholders by the weighted average number of common shares outstanding for the period. Diluted net loss per share attributable to Ginkgo Bioworks, Inc. common stockholders is computed by dividing the net loss attributable to Ginkgo Bioworks, Inc. common stockholders by the weighted average number of common shares outstanding for the period, including the effect of potentially dilutive common shares. For purposes of this calculation, outstanding options to purchase shares of common stock, unvested RSAs, unvested RSUs, unvested earnout shares and warrants to purchase Class A common stock are considered potentially dilutive common shares. Treasury stock is excluded from the weighted average number of common shares outstanding used in the calculation of basic and diluted net loss per share attributable to Ginkgo Bioworks, Inc. common stockholders. The Company has generated a net loss in all periods presented, therefore, basic and diluted net loss per share attributable to Ginkgo Bioworks, Inc. common stockholders is the same as the inclusion of the potentially dilutive securities would be anti-dilutive. Net loss and comprehensive loss attributable to Ginkgo Bioworks, Inc. stockholders was equal to net loss attributable to Ginkgo Bioworks, Inc. common stockholders in the periods presented.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Adopted Accounting Pronouncements In November 2019, the FASB issued ASU No. 2019-08, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606)—Codification Improvements—Share-Based Consideration Payable to a Customer 2019-08”), 2019-08 In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement 2018-13”), 2018-13 In July 2017, the FASB issued ASU 2017-11 , Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815) I. Accounting for Certain Financial Instruments with Down Round Features II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception 2017-11”). 2017-11 In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606 2018-18”). 2018-18 unit-of-account 2018-18 Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB and adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption. In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) 815-40) 2020-06”) paid-in if-converted In January 2020, the FASB issued ASU 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815)—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815 (a consensus of the FASB Emerging Issues Task Force) 2020-01”). 2020-01 In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes ( “ 2019-12”). 2019-12 step-up 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities 2018-17”). 2018-17 In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments 2016-13”). 2016-13 In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), Amendments to the FASB Accounting Standards Codification right-of-use

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Summary of Assets and Liabilities That Are Measured At Fair Value On Recurring Basis	The following tables present information about the Company’s financial assets measured at fair value on a recurring basis (in thousands): As of December 31, 2020 Total Level 1 Level 2 Level 3 Assets: Money market funds, included in cash and cash equivalents $ 372,537 $ 372,537 $ — $ — Synlogic, Inc. common stock, included in equity method investments 13,696 13,696 — — Synlogic, Inc. warrant, included in investments 5,504 — 5,504 — Loans receivable, included in prepaid expenses and other current assets 2,268 — — 2,268 Loans receivable, net of current portion 13,298 — — 13,298 Total $ 407,303 $ 386,233 $ 5,504 $ 15,566 As of December 31, 2019 Total Level 1 Level 2 Level 3 Assets: Money market funds, included in cash and cash equivalents $ 480,178 $ 480,178 $ — $ — Synlogic, Inc. common stock, included in equity method investments 16,359 16,359 — — Synlogic, Inc. warrant, included in investments 6,574 — 6,574 — Loan receivable, included in prepaid expenses and other current assets 1,106 — — 1,106 Loan receivable, net of current portion 3,724 — — 3,724 Total $ 507,941 $ 496,537 $ 6,574 $ 4,830
Schedule of Change in the Fair Value of the Warrant Liability	The following table provides a reconciliation of all assets measured at fair value using Level 3 significant unobservable inputs (in thousands): Loans Receivable Balance as of December 31, 2018 $ 750 Issuance of loan receivable 4,994 Change in fair value (914 ) Balance as of December 31, 2019 $ 4,830 Purchase of loan receivable 10,000 Issuance of loans receivable 475 Proceeds from loans receivable (800 ) Change in fair value 1,061 Balance as of December 31, 2020 $ 15,566

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Prepaid Expense and Other Assets, Current [Abstract]
Summary of Prepaid expenses and other current assets	Prepaid expenses and other current assets consisted of the following (in thousands): As of December 31, 2020 2019 Prepaid expenses $ 10,854 $ 2,553 Prepaid inventory 6,536 — Loans receivable 2,268 1,106 Other current assets 1,441 5,301 Prepaid expenses and other current assets $ 21,099 $ 8,960

Inventory, net (Tables)

Inventory, net (Tables)	12 Months Ended
	Dec. 31, 2020
Inventory Disclosure [Abstract]
Schedule of Inventory, Net	Inventory, net consisted of the following (in thousands): As of December 31, 2020 2019 Finished goods $ 2,756 $ — Less: Inventory reserve (20 ) — Inventory, net $ 2,736 $ —

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment Net	Property and equipment, net consisted of the following (in thousands): As of December 31, 2020 2019 Facilities $ 12,762 $ 12,762 Furniture and fixtures 2,165 1,031 Lab equipment 51,072 38,093 Computer equipment and software 6,204 2,442 Leasehold improvements 40,435 29,369 Construction in progress 42,575 894 Total property and equipment 155,213 84,591 Less: Accumulated depreciation (33,778 ) (21,459 ) Property and equipment, net $ 121,435 $ 63,132

Investments and Equity Method_2

Investments and Equity Method Investments (Tables)	12 Months Ended
	Dec. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Investments and Equity Method Investments	Investments and equity method investments consisted of the following (in thousands): As of December 31, 2020 2019 Investments: Genomatica, Inc. preferred stock $ 55,000 $ 55,000 Synlogic, Inc. warrant 5,504 6,574 Total $ 60,504 $ 61,574 Equity method investments: Joyn Bio, LLC $ 28,924 $ 29,320 Synlogic, Inc. 13,696 16,359 Total $ 42,620 $ 45,679 Loss on investments and equity method investments consisted of the following (in thousands): Year Ended December 31, 2020 2019 Loss on investments: Synlogic, Inc. warrant $ (1,070 ) $ (7,797 ) Total $ (1,070 ) $ (7,797 ) Loss on equity method investments: Joyn Bio, LLC $ (396 ) $ (1,730 ) Glycosyn, LLC — (1,323 ) Synlogic, Inc. (2,663 ) (19,403 ) Allonnia, LLC — (24,480 ) Total $ (3,059 ) $ (46,936 )
Schedule of Unaudited Financial Information	The combined summarized financial information for the Company’s equity method investments, which includes Joyn, Synlogic, Inc. (“Synlogic”), Motif, Allonnia and Glycosyn consisted of the following (in thousands): As of December 31, 2020 2019 Assets $ 319,311 $ 397,280 Liabilities $ 42,441 $ 39,832 Year Ended December 31, 2020 2019 Revenue $ 545 $ 3,579 Total operating expenses $ (125,742 ) $ (134,444 ) Loss from operations $ (125,197 ) $ (130,865 ) Net loss $ (123,480 ) $ (125,290 )

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, net (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets, net consisted of the following (in thousands): Gross Accumulated Net Balances as of December 31, 2020 Acquired technology $ 5,490 $ (2,196 ) $ 3,294 Balances as of December 31, 2019 Acquired technology $ 5,490 $ (1,647 ) $ 3,843

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Accounts Payable and Accrued Liabilities, Current [Abstract]
Summary of accrued expenses and other current liabilities	Accrued expenses and other current liabilities consisted of the following (in thousands): As of December 31, 2020 2019 Accrued compensation and benefits $ 3,037 $ 4,864 Accrued professional fees 6,381 4,398 Accrued financing costs — 3,380 Capital lease obligation 485 598 Accrued property and equipment 10,017 597 Accrued lab supplies 4,276 535 Accrued external research and development expenses 3,907 423 Other current liabilities 2,402 1,021 Accrued expenses and other current liabilities $ 30,505 $ 15,816

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Summary of Future minimum lease payments under noncancelable operating lease agreements	Future minimum lease payments under noncancelable operating lease agreements, inclusive of payments for the lease financing obligations, as of December 31, 2020 are as follows (in thousands): Years Ending December 31, Minimum Lease Payments 2021 $ 16,688 2022 19,089 2023 21,205 2024 21,962 2025 22,497 Thereafter 79,647 Total $ 181,088
Summary of Future minimum lease payments under capital leases	Future minimum lease payments under capital leases as of December 31, 2020 are as follows (in thousands): Years Ending December 31, Minimum Lease Payments 2021 $ 500 2022 238 2023 102 2024 — 2025 — Thereafter — Total noncancelable payments $ 840 Less: Imputed interest expense (43 ) Present value of future minimum lease payments $ 797
Summary of Minimum purchase commitments under the collaboration agreement	Minimum purchase commitments under the collaboration agreement are as follows (in thousands): Contract Years Minimum Purchase Commitment October 1, 2019 - September 30, 2020 $ 10,000 October 1, 2020 - March 31, 2022 15,000 April 1, 2022 - March 31, 2023 14,000 April 1, 2023 - March 31, 2024 17,500 April 1, 2024 - March 31, 2025 17,500 Thereafter 35,000 Total $ 109,000

Common Stock (Tables)

Common Stock (Tables)	12 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Schedule of Common Stock Reserved for Future Issuances	As of December 31, 2020 2019 Shares reserved for warrants to purchase common stock 1,020,187 1,020,187 Shares reserved for exercises of outstanding stock options under the 2008 Stock Incentive Plan 33,354,871 35,276,812 Shares reserved for vesting of restricted stock units under the 2014 Stock Incentive Plan 124,932,207 70,119,944 Shares reserved for issuances under the 2014 Stock Incentive Plan 4,783,479 18,122,760 Total common stock reserved for future issuances 164,090,744 124,539,703

Stock Based Compensation (Table

Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Summary of Stock Option Activity	A summary of stock option activity under the 2008 Plan is presented below: Number of Shares Weighted Average Exercise Price per Share Weighted Average Remaining Contractual Term Aggregate Intrinsic Value(1) (in years) (in thousands) Outstanding as of December 31, 2019 35,276,812 $ 0.02 4.20 $ 79,915 Exercised (1,921,941 ) 0.02 Outstanding as of December 31, 2020 33,354,871 $ 0.02 3.20 $ 131,370 Exercisable as of December 31, 2020 33,354,871 $ 0.02 3.20 $ 131,370 (1) The aggregate intrinsic value of stock options is calculated as the difference between the exercise price of the underlying stock options and the estimated fair value of the common stock for those stock options that had exercise prices lower than the estimated fair value of the common stock as of December 31, 2020 and 2019.
Summary of RSU Activity	A summary of the RSU activity under the 2014 Plan is presented below: Number of Shares Weighted Average Grant Date Fair Value Nonvested as of December 31, 2019 70,119,944 $ 0.99 Granted 57,184,567 2.68 Forfeited (2,372,304 ) 1.89 Nonvested as of December 31, 2020 124,932,207 $ 1.74
Summary of RSA Activity	A summary of the RSA activity under the 2014 Plan is presented below: Number of Shares Weighted Average Grant Date Fair Value Nonvested as of December 31, 2019 675,887 $ 1.99 Vested (256,838 ) 1.99 Nonvested as of December 31, 2020 419,049 $ 1.99
Summary of Stock-based Compensation	Stock-based compensation expense was allocated as follows (in thousands): Years Ended December 31, 2020 2019 Research and development $ 79 $ 64 General and administrative 397 707 Total $ 476 $ 771

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2020
Disaggregation of Revenue [Abstract]
Disaggregation Of Revenue	The following table sets forth the percentage of Foundry revenues by industry based on total Foundry revenue: Year Ended December 31, 2020 2019 Food and nutrition 35 % 39 % Industrial and environmental 29 % 13 % Agriculture 13 % 18 % Consumer and technology 12 % 19 % Other 11 % 11 % Total 100 % 100 % The following table sets forth the percentage of revenue by geographic location based on total revenue: Year Ended December 31, 2020 2019 North America 95 % 95 % Rest of world 5 % 5 % Total 100 % 100 %

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Summary of Loss Before Provision for Incomes Taxes	For the years ended December 31, 2020 and 2019, the loss before provision for incomes taxes consisted of the following (in thousands): Years Ended December 31, 2020 2019 Domestic $ (124,834 ) $ (119,835 ) Foreign — — Total $ (124,834 ) $ (119,835 )
Summary of Income Taxes Expenses Incurred During the Period	Years Ended December 31, 2020 2019 Income tax expense: Current federal income tax $ — $ — Current state income tax 26 22 Deferred federal income tax 581 — Deferred state income tax 1,282 — Income tax expense $ 1,889 $ 22
Summary of Reconciliation of the Statutory Corporate Income Tax Rate to the Effective Tax Rate	A reconciliation of income tax expense computed at the statutory corporate income tax rate to the effective income tax rate for the years ended December 31, 2020 and 2019 is as follows: Years Ended December 31, 2020 2019 Tax expense computed at the federal statutory rate 21.0 % 21.0 % State taxes 4.5 % 4.2 % Change in valuation allowance (31.3 %) (25.2 %) Equity investments (0.6 %) (5.7 %) Tax credits 4.8 % 4.4 % Non-deductible (0.2 %) (0.1 %) Other expenses 0.3 % 1.4 % Total income tax expense (1.5 %) 0.0 %
Summary of Deferred Taxes Assets and Liabilities	The Company’s deferred tax assets and liabilities consist of the following (in thousands): Years Ended December 31, 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 91,467 $ 61,300 Tax credit carryforwards 20,338 14,443 Accrued expenses 1,265 390 Deferred revenue 28,590 29,575 Amortizable intangibles 4,198 3,218 Tenant allowance 2,206 2,174 Deferred tax assets before valuation allowance 148,064 111,100 Valuation allowance (143,827 ) (104,745 ) Deferred tax assets 4,237 6,355 Deferred tax liabilities: Equity-based compensation — (88 ) Property and equipment (830 ) (862 ) Basis differences (5,270 ) (5,405 ) Deferred tax liabilities (6,100 ) (6,355 ) Net deferred taxes $ (1,863 ) $ —
Summary of Deferred Tax Assets Valuation Allowance	Activity in the deferred tax assets valuation allowance is summarized as follows (in thousands): Beginning of Additions Reductions/ End of Deferred tax assets valuation allowance: Year Ended December 31, 2020 $ 104,745 $ 39,082 $ — $ 143,827 Year Ended December 31, 2019 $ 74,511 $ 30,234 $ — $ 104,745

Net Loss per Share (Tables)

Net Loss per Share (Tables)	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Summary Of Anti-Dilutive Shares	The following potential common shares, presented based on amounts outstanding at each period end, were excluded from the calculation of diluted net loss per share attributable to Ginkgo Bioworks, Inc. common stockholders for the periods indicated because including them would have been anti-dilutive: Year Ended December 31, 2020 2019 Warrants to purchase common stock 1,020,187 1,020,187 Outstanding stock options 33,354,871 35,276,812 Unvested RSUs 124,932,207 70,119,944 Unvested RSAs 419,049 675,887

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Summary of Condensed Consolidated Balance Sheets	Related party transactions included in the Consolidated Balance Sheets, excluding the Company’s investments and equity method investments, are summarized below (in thousands): Joyn Motif Genomatica Allonnia Synlogic Total Balances as of December 31, 2020 Accounts receivable, net $ — $ 2,403 $ 1,500 $ 1,309 $ — $ 5,212 Prepaid expenses and other current assets $ 24 $ 232 $ — $ 13 $ — $ 269 Deferred revenue, current and non-current $ 9,862 $ 53,952 $ 30,128 $ 26,064 $ 72 $ 120,078 Balances as of December 31, 2019 Accounts receivable, net $ 163 $ 4,054 $ — $ — $ — $ 4,217 Deferred revenue, current and non-current $ 17,135 $ 62,513 $ 38,059 $ 24,480 $ 144 $ 142,331
Summary of Condensed Consolidated Statements of Operations and Comprehensive Loss	Related party transactions included in the Consolidated Statements Operations and Comprehensive Loss, excluding the losses on the Company’s investments and equity method investments, are summarized below (in thousands): Joyn Motif Genomatica Allonnia Synlogic Glycosyn Total For the Year Ended December 31, 2020 Foundry revenue $ 7,273 $ 20,798 $ 9,431 $ 4,960 $ 73 $ — $ 42,535 Other income, net $ 407 $ 314 $ — $ — $ — $ — $ 721 For the Year Ended December 31, 2019 Foundry revenue $ 9,349 $ 18,986 $ 6,248 $ — $ 17 $ 668 $ 35,268 Interest income $ — $ — $ — $ — $ — $ 163 $ 163 Other income, net $ 222 $ 42 $ — $ — $ — $ 1,530 $ 1,794
Summary of Related Party Transactions Included in the Changes in Operating Assets And Liabilities in the Consolidated Statements of Cash Flows	Related party transactions included in the changes in operating assets and liabilities in the Consolidated Statements of Cash Flows are summarized below (in thousands): Joyn Motif Genomatica Allonnia Synlogic Glycosyn Total For the Year Ended December 31, 2020 Accounts receivable, net $ 163 $ 1,651 $ (1,500 ) $ (1,309 ) $ — $ — $ (995 ) Prepaid expenses and other current assets $ (24 ) $ (232 ) $ — $ (13 ) $ — $ — $ (269 ) Deferred revenue, current and non-current $ (7,273 ) $ (8,561 ) $ (7,931 ) $ 1,584 $ (72 ) $ — $ (22,253 ) For the Year Ended December 31, 2019 Accounts receivable, net $ (54 ) $ (2,035 ) $ 8 $ — $ — $ (140 ) $ (2,221 ) Deferred revenue, current and non-current $ 5,719 $ 9 $ (2,232 ) $ — $ 144 $ (528 ) $ 3,112

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Estimated Lives of Property and Equipment	Estimated Useful Life Computer equipment and software 2 to 5 years Furniture and fixtures 7 years Lab equipment 1 to 5 years Facilities 15 to 30 years Leasehold improvements Shorter of useful life or

Organization - Additional Infor

Organization - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Cash and cash equivalents	$ 380,801	$ 495,287
Accumulated deficit	$ 467,878	$ 341,269
Shares exchange ratio	49.080452

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2020USD ($)CustomerDay	Dec. 31, 2019USD ($)Customer
Impairments of investments	$ 0	$ 0
Impairment long lived asset held for use	0	0
Impairment of intangible assets finite lived	0	0
Goodwill impairment loss	0	0
Uncertain tax positions	$ 0	$ 0
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Number of customers related parties over net sales ten percent benchmark | Day	2
Number of Other customers over net sales ten percent benchmark | Customer	0
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Major Customer Related Party One [Member]
Concentration risk percentage	27.10%	35.00%
Number of Other customers over net sales ten percent benchmark | Customer		3
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Major Customer Related Party Two [Member]
Concentration risk percentage	12.30%	17.30%
Number of Other customers over net sales ten percent benchmark | Customer		1
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Major Customer Related Party Three [Member]
Concentration risk percentage		11.50%
Number of Other customers over net sales ten percent benchmark | Customer		0
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Major Customer One [Member]
Concentration risk percentage		13.50%

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Financial Assets and Liabilities Measured at Fair Value (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Receivables, Fair Value Disclosure	$ 13,298	$ 3,724
Total assets	407,303	507,941
Common Stock [Member] | Synlogic, Inc. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in investment	13,696	16,359
Warrants [Member] | Synlogic, Inc. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in investment	5,504	6,574
Prepaid Expenses and Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Receivables, Fair Value Disclosure	2,268	1,106
Money Market Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in cash and cash equivalents	372,537	480,178
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Receivables, Fair Value Disclosure
Total assets	386,233	496,537
Level 1 | Common Stock [Member] | Synlogic, Inc. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in investment	13,696	16,359
Level 1 | Warrants [Member] | Synlogic, Inc. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in investment
Level 1 | Prepaid Expenses and Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Receivables, Fair Value Disclosure
Level 1 | Money Market Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in cash and cash equivalents	372,537	480,178
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Receivables, Fair Value Disclosure
Total assets	5,504	6,574
Level 2 | Common Stock [Member] | Synlogic, Inc. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in investment
Level 2 | Warrants [Member] | Synlogic, Inc. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in investment	5,504	6,574
Level 2 | Prepaid Expenses and Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Receivables, Fair Value Disclosure
Level 2 | Money Market Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in cash and cash equivalents
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Receivables, Fair Value Disclosure	13,298	3,724
Total assets	15,566	4,830
Level 3 | Common Stock [Member] | Synlogic, Inc. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in investment
Level 3 | Warrants [Member] | Synlogic, Inc. [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in investment
Level 3 | Prepaid Expenses and Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Receivables, Fair Value Disclosure	2,268	1,106
Level 3 | Money Market Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total included in cash and cash equivalents

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail)	1 Months Ended	12 Months Ended
	Nov. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Conversion discount		20.00%
Volatility	83.10%	88.50%
Discount Rate		32.80%
Promissory Note [Member]
Discount Rate		15.00%	15.00%
Promissory Note Maturity		1 year 2 months 12 days	2 years 3 months 18 days
Promissory Note [Member] | Maximum [Member]
Discount Rate		40.00%	40.00%
Promissory Note Maturity		2 years 6 months	3 years 6 months
Promissory Note [Member] | Minimum [Member]
Discount Rate		10.00%	20.00%
Promissory Note Maturity		1 year	1 year

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Change in the Fair Value of the Warrant Liabilities (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule Of Changes In The Fair Value Of Warrant Liabilities [Line Items]
Beginning balance warrant liabilities	$ 4,830	$ 750
Purchase of loan receivable	10,000
Issuance of loans receivable	475	4,994
Proceeds from loans receivable	(800)
Change in fair value	1,061	(914)
Ending balance warrant liabilities	$ 15,566	$ 4,830

Loans Receivable - Additional I

Loans Receivable - Additional Information (Details) - USD ($) $ in Millions	Jan. 31, 2021	Nov. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Oct. 31, 2018
Prepaid Expenses and Other Current Assets
Debt Instrument [Line Items]
Fair Value Of Promissory Note				$ 1.1
Glycosyn Promissory Note
Debt Instrument [Line Items]
Debt instrument, face amount	$ 0.2		$ 5.4	$ 5.7	$ 10
Interest Rate				7.50%
Unpaid Principal Amount			5.3
Fair Value Of Promissory Note			4.5
Periodic Payment	quarterly payments
Changes in fair value			0.5
Line of Credit Facility, Maximum Borrowing Capacity					$ 4
Repayments of Debt			0.8
Glycosyn Promissory Note | Foundry Terms Of Service Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, face amount				$ 2.7
Glycosyn Promissory Note | Prepaid Expenses and Other Current Assets
Debt Instrument [Line Items]
Fair Value Of Promissory Note			$ 2	4.8
Access Bio Convertible Notes
Debt Instrument [Line Items]
Debt instrument, face amount		$ 10
Interest Rate		2.00%
Periodic Payment			plus a 2% rate of return compounded annually
Conversion Price		$ 10
Term			the Company has the option to cause Access Bio to repurchase, or Access Bio has the option to repurchase, a portion of the outstanding balance under the notes (or up to the entire balance in the case of the Company’s option) at a price to ensure a 2% rate of return compounded annually.
Conversion Ratio Precentage		70.00%
Access Bio Convertible Notes | Other (Expense) Income, Net
Debt Instrument [Line Items]
Changes in fair value			$ 0.7	$ 0.9
Access Bio Convertible Notes | Loans Receivable
Debt Instrument [Line Items]
Fair Value Of Promissory Note			$ 10.7

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid expenses	$ 10,854	$ 2,553
Prepaid inventory	6,536	0
Loans receivable	2,268	1,106
Other current assets	1,441	5,301
Prepaid expenses and other current assets	$ 21,099	$ 8,960

Inventory, net - Schedule of In

Inventory, net - Schedule of Inventory, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Finished goods	$ 2,756	$ 0
Less: Inventory reserve	(20)	0
Inventory, net	$ 2,736	$ 0

Property and Equipment, Net - S

Property and Equipment, Net - Summary of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	$ 155,213	$ 84,591
Less: Accumulated depreciation	(33,778)	(21,459)
Property and equipment, net	121,435	63,132
Facilities [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	12,762	12,762
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	2,165	1,031
Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	51,072	38,093
Computer Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	6,204	2,442
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	40,435	29,369
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	$ 42,575	$ 894

Property and Equipment, net - A

Property and Equipment, net - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Depreciation	$ 12.6	$ 9.6
Assets Held under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Depreciation	0.7	0.6
Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Capital leased assets, gross	3.3	3.3
Capital leased assets, accumulated depreciation	2.4	2.4
Capital leased assets, Net	$ 1.7	$ 1.7

Investments and Equity Method_3

Investments and Equity Method Investments - Schedule of Investments and Equity Method Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Net Investment Income [Line Items]
Investments	$ 60,504	$ 61,574
Equity method investments	42,620	45,679
Genomatica, Inc. Preferred Stock [Member]
Net Investment Income [Line Items]
Investments	55,000	55,000
Synlogic, Inc. Warrant [Member]
Net Investment Income [Line Items]
Investments	5,504	6,574
Joyn Bio, LLC [Member]
Net Investment Income [Line Items]
Equity method investments	28,924	29,320
Synlogic, Inc. [Member]
Net Investment Income [Line Items]
Equity method investments	$ 13,696	$ 16,359

Investments and Equity Method_4

Investments and Equity Method Investments - Schedule of Investments and Equity Method Investments (Parenthetical) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Motif Foodworks Inc and Allonnia LLC [Member]
Net Investment Income [Line Items]
Equity method investments	$ 0	$ 0

Investments and Equity Method_5

Investments and Equity Method Investments - Schedule of (Losses) Gains on Investments and Equity Method Investments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Net Investment Income [Line Items]
(Loss) gain on investments	$ (1,070)	$ (7,797)
Income (loss) on equity method investments	(3,059)	(46,936)
Synlogic, Inc. Warrant [Member]
Net Investment Income [Line Items]
(Loss) gain on investments	(1,070)	(7,797)
Glycosyn, LLC [Member]
Net Investment Income [Line Items]
Income (loss) on equity method investments	0	(1,323)
Joyn Bio, LLC [Member]
Net Investment Income [Line Items]
Income (loss) on equity method investments	(396)	(1,730)
Synlogic, Inc. [Member]
Net Investment Income [Line Items]
Income (loss) on equity method investments	(2,663)	(19,403)
Allonnia, LLC [Member]
Net Investment Income [Line Items]
Income (loss) on equity method investments	$ 0	$ (24,480)

Investments and Equity Method_6

Investments and Equity Method Investments - Schedule of Unaudited Financial Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Net Investment Income [Line Items]
Assets	$ 675,153	$ 697,318
Liabilities	205,101	195,465
Operating Expenses	213,684	125,782
Operating Income (Loss)	(137,027)	(71,598)
Net loss	(126,723)	(119,857)
Equity Method Investments [Member]
Net Investment Income [Line Items]
Assets	319,311	397,280
Liabilities	42,441	39,832
Cost of Revenue	545	3,579
Operating Expenses	(125,742)	(134,444)
Operating Income (Loss)	(125,197)	(130,865)
Net loss	$ (123,480)	$ (125,290)

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, net - Schedule of Intangible Assets (Details) - Acquired Developed Technology [Member] - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross carrying value	$ 5,490	$ 5,490
Intangible assets, accumulated amortization	(2,196)	(1,647)
Intangible assets, net	$ 3,294	$ 3,843

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, net - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Amortization expense	$ 0.5	$ 0.5
Future amortization expense for the remainder of 2021	$ 0.5
Acquired Developed Technology [Member]
Intangible assets, weighted average amortization period	6 years	7 years

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Summary of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accounts Payable and Accrued Liabilities, Current [Abstract]
Accrued compensation and benefits	$ 3,037	$ 4,864
Accrued professional fees	6,381	4,398
Accrued financing costs	0	3,380
Capital lease obligation	485	598
Accrued property and equipment	10,017	597
Accrued lab supplies	4,276	535
Accrued external research and development expenses	3,907	423
Other current liabilities	2,402	1,021
Accrued expenses and other current liabilities	$ 30,505	$ 15,816

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Thousands	Mar. 31, 2016ft²Properties	Dec. 31, 2011USD ($)ft²	Dec. 31, 2018	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Apr. 30, 2021ft²
Commitments and Contingencies
Operating lease month of expiry	2030-01	2030-01
Operating lease rental expense per annum				$ 7,000	$ 6,100
Operating lease rental expense per annum under sublease				300	0
Research and development expenses				159,767	96,299
Berkley Lights Inc [Member] | Collaboration Agreement [Member]
Commitments and Contingencies
Upfront payment made					10,000
Payment towards workflows				1,700
Expenditure incurred towards equipment purchase services and consumables				14,500
Twist Bioscience Corporation [Member] | Supply Agreement [Member]
Commitments and Contingencies
Term of commitment			4 years
Research and development expenses				10,400	8,300
Research and Development Expense [Member] | Berkley Lights Inc [Member] | Collaboration Agreement [Member]
Commitments and Contingencies
Expenses related to services received as per agreement				7,700	800
Prepaid Expenses and Other Current Assets [Member] | Berkley Lights Inc [Member] | Collaboration Agreement [Member]
Commitments and Contingencies
Collaboration prepayments					5,200
Development And Regulatory Milestone [Member] | Berkley Lights Inc [Member] | Collaboration Agreement [Member]
Commitments and Contingencies
Upfront payment payable				11,500
Minimum [Member] | Berkley Lights Inc [Member] | Collaboration Agreement [Member]
Commitments and Contingencies
Minimum purchase commitment obligation to pay				109,000
Maximum [Member] | Berkley Lights Inc [Member] | Collaboration Agreement [Member]
Commitments and Contingencies
Minimum purchase commitment obligation to pay				150,000
If Certain Performance Conditions Are Met [Member] | Minimum [Member] | Berkley Lights Inc [Member] | Collaboration Agreement [Member]
Commitments and Contingencies
Minimum purchase commitment obligation to pay				150,000
Office And Laboratory [Member]
Commitments and Contingencies
Area of Real Estate Property | ft²						152,000
Laboratory Equipment [Member] | Berkley Lights Inc [Member] | Collaboration Agreement [Member]
Commitments and Contingencies
Additions to property plant and equipment				$ 2,000	4,000
MOROCCO | Office And Laboratory [Member] | Joyn And Motiff [Member]
Commitments and Contingencies
Operating Sublease Term				5 years
MOROCCO | Office And Laboratory [Member] | Joyn [Member]
Commitments and Contingencies
Operating sublease rent receivable per annum				$ 200
MOROCCO | Office And Laboratory [Member] | Motiff [Member]
Commitments and Contingencies
Operating sublease rent receivable per annum				700
MOROCCO | Twenty One Twenty Three Twenty Five Dry Dock Avenue [Member] | Office And Laboratory [Member]
Commitments and Contingencies
Area of Real Estate Property | ft²	87,000
Area of real estate property actually occupied by the company | ft²	52,000
Number of properties subject to operating lease | Properties	5
Number of properties subject to operating lease occupied by the company | Properties	3
Operating lease renewal period	5 years
Incentives from lessor unamortized gross				5,300
Depreciation on property subject to operating lease				400
Interest expense on property subject to operating lease					2,300
Assets subject to operating lease capitalized during the period					3,100
Incentive from lessee during the period					6,000
Obligations relating to assets on operating lease				16,800	$ 16,800
MOROCCO | Twenty Seven Dry Dock Avenue [Member] | Office And Laboratory [Member]
Commitments and Contingencies
Area of real estate property actually occupied by the company | ft²		130,000
Operating lease renewal period					5 years
Line of credit maximum borrowing capacity				1,600	$ 1,500
Incentives from lessor unamortized gross		$ 13,400
Anticipated additional space to be occupied | ft²		9,000
Incentive from lessor unamortized net				8,100	8,900
MOROCCO | Letter of Credit [Member] | Twenty One Twenty Three Twenty Five Dry Dock Avenue [Member] | Office And Laboratory [Member]
Commitments and Contingencies
Line of credit maximum borrowing capacity				$ 1,400	$ 1,700

Commitments and Contingencies_2

Commitments and Contingencies - Summary of Future Minimum Lease Payments Under Noncancelable Operating Lease Agreements (Detail) $ in Thousands	Dec. 31, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
2021	$ 16,688
2022	19,089
2023	21,205
2024	21,962
2025	22,497
Thereafter	79,647
Total	$ 181,088

Commitments and Contingencies_3

Commitments and Contingencies - Summary of Future Minimum Lease Payments Under Capital Leases (Detail) $ in Thousands	Dec. 31, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
2021	$ 500
2022	238
2023	102
2024	0
2025	0
Thereafter	0
Total noncancelable payments	840
Less: Imputed interest expense	(43)
Present value of future minimum lease payments	$ 797

Commitments and Contingencies_4

Commitments and Contingencies - Summary of Future Minimum Lease Payments Under Capital Leases (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2020
Minimum [Member]
Loss Contingencies [Line Items]
Term of capital lease	3 years
Maximum [Member]
Loss Contingencies [Line Items]
Term of capital lease	5 years

Commitments and Contingencies_5

Commitments and Contingencies - Summary of Minimum Purchase Commitments Under The Collaboration Agreement (Detail) $ in Thousands	Dec. 31, 2020USD ($)
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Purchase commitment, remaining minimum amount committed	$ 109,000
October 1, 2019 - September 30, 2020 [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Purchase commitment, remaining minimum amount committed	10,000
October 1, 2020 - March 31, 2022 [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Purchase commitment, remaining minimum amount committed	15,000
April 1, 2022 - March 31, 2023 [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Purchase commitment, remaining minimum amount committed	14,000
April 1, 2023 - March 31, 2024 [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Purchase commitment, remaining minimum amount committed	17,500
April 1, 2024 - March 31, 2025 [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Purchase commitment, remaining minimum amount committed	17,500
Thereafter [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Purchase commitment, remaining minimum amount committed	$ 35,000

Convertible Promissory Notes -

Convertible Promissory Notes - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Convertible Promissory Notes [Line Items]
Gain (Loss) on Extinguishment of Debt				$ 71
Amortization of the debt discount [Member]
Convertible Promissory Notes [Line Items]
Interest Expense, Debt				100
Convertible Promissory Notes Payable [Member]
Convertible Promissory Notes [Line Items]
Proceeds from Debt, Net of Issuance Costs	$ 199,000
Payments of Debt Issuance Costs	$ 1,000
Debt Instrument, Maturity Date			Jun. 21, 2021
Debt Instrument, Interest Rate During Period			3.00%
Proceeds from issuance of stock			$ 50,000
Preferred stock discount rate		5.00%
Debt Conversion, Converted Instrument, Amount				211,600
Gain (Loss) on Extinguishment of Debt				$ 100
Series D Convertible Preferred Stock [Member]
Convertible Promissory Notes [Line Items]
Fair value of preferred stock disclosure			$ 199,000
Series E Convertible Preferred Stock [Member]
Convertible Promissory Notes [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion				69,151,117

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Class of Stock [Line Items]
Preferred stock shares authorized	200,000,000	200,000,000
Preferred stock par or stated value per share	$ 0.0001	$ 0.0001
Preferred stock shares issued	0	0
Common stock shares authorized	15,800,000,000	15,800,000,000
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common stock, voting rights	Holders of Class A common stock are entitled to one vote per share and holders of Class B common stock are entitled to ten votes per share. Holders of Class C common stock are not entitled to vote except as otherwise expressly provided in the certificate of incorporation or required by applicable law.
Conversion of stock, description	Each share of Class B common stock is convertible at any time at the option of the holder into one share of Class A common stock. Generally, shares of Class B common stock will convert automatically into Class A common stock upon the holder ceasing to be an Eligible Holder (i.e., director, employee, trust or legal entity of Ginkgo), unless otherwise determined by affirmative vote of a majority of independent directors of Ginkgo.
Treasury stock, Common, Shares	0	0
Payroll expense		$ 100
Common Stock [Member]
Class of Stock [Line Items]
Repurchase of common stock Share		490,805
Common Class A [Member]
Class of Stock [Line Items]
Common stock shares authorized	10,500,000,000	10,500,000,000
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common Class B [Member]
Class of Stock [Line Items]
Common stock shares authorized	4,500,000,000	4,500,000,000
Common stock par or stated value per share	$ 0.0001	$ 0.0001
Common Class C [Member]
Class of Stock [Line Items]
Common stock shares authorized	800,000,000	800,000,000
Common stock par or stated value per share	$ 0.0001	$ 0.0001

Stockholders' Equity - Schedule

Stockholders' Equity - Schedule of Common Stock Reserved for Future Issuances (Detail) - shares	Dec. 31, 2020	Dec. 31, 2019
Class of Stock [Line Items]
Total common stock reserved for future issuances	164,090,744	124,539,703
Warrant [Member]
Class of Stock [Line Items]
Total common stock reserved for future issuances	1,020,187	1,020,187
2014 Stock Incentive Plan
Class of Stock [Line Items]
Total common stock reserved for future issuances	4,783,479	18,122,760
Stock Options [Member] | 2008 Stock Incentive Plan
Class of Stock [Line Items]
Total common stock reserved for future issuances	33,354,871	35,276,812
Restricted Stock Units (RSUs) [Member] | 2014 Stock Incentive Plan
Class of Stock [Line Items]
Total common stock reserved for future issuances	124,932,207	70,119,944

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - summary of Estimated lives of property and equipment (Detail)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives		Shorter of useful life or remaining lease term
Minimum [Member] | Computer Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	2 years
Minimum [Member] | Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	1 year
Minimum [Member] | Facilities [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Maximum [Member] | Computer Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Maximum [Member] | Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Maximum [Member] | Facilities [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	30 years

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for issuance	164,090,744	124,539,703
Aggregate fair value of options granted	$ 0	$ 0
Aggregate intrinsic value of stock options exercised	5,300	1,100
Stock-based compensation	$ 476	771
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, grants in period, weighted average grant date fair value	$ 1.78
Weighted-average remaining contractual term of non-vested shares	5 years 1 month 17 days
Fair value of restricted stock awards vested	$ 500	700
Stock-based compensation	0
Unrecognized compensation expense	218,000
RSA [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	500	$ 800
Unrecognized compensation expense	$ 800
Unrecognized stock-based compensation recognition period	1 year 10 months 17 days
2008 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for issuance	0
2008 Stock Incentive Plan | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for issuance	48,033,713
2014 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for issuance	4,783,479
2014 Stock Incentive Plan | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for issuance	130,759,452

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Stock Option Activity (Details) - 2008 Plan [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares , Beginning balance	35,276,812
Number of shares, Exercised	(1,921,941)
Number of shares, Ending balance	33,354,871	35,276,812
Number of shares, Exercisable	33,354,871
Weighted average exercise price per share, Beginning balance	$ 0.02
Weighted-average exercise price per share, Exercised	0.02
Weighted average exercise price per share, Ending balance	0.02	$ 0.02
Weighted-average exercise price per share, Exercisable	$ 0.02
Weighted-average remaining contractual term, Outstanding	3 years 2 months 12 days	4 years 2 months 12 days
Weighted-average remaining contractual life, Exercisable	3 years 2 months 12 days
Aggregate intrinsic value, Outstanding	$ 131,370	$ 79,915
Aggregate intrinsic value, Exercisable	$ 131,370

Stock-Based Compensation - Shar

Stock-Based Compensation - Share-based Payment Arrangement, Restricted Stock Unit, Activity (Details) - RSU Activity [Member] - 2014 Plan [Member]	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of shares, Nonvested at beginning of period (in shares) | shares	70,119,944
Number of share, Granted | shares	57,184,567
Number of share, Forfeited | shares	(2,372,304)
Number of shares, Nonvested at end of period (in shares) | shares	124,932,207
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted average grant date fair value, Nonvested at beginning of period | $ / shares	$ 0.99
Weighted average grant date fair value, Granted | $ / shares	2.68
Weighted average grant date fair value, Forfeited | $ / shares	1.89
Weighted average grant date fair value, Nonvested at end of period | $ / shares	$ 1.74

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Restricted Stock Awards (Details) - RSA [Member] - 2014 Plan [Member]	12 Months Ended
	Dec. 31, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of shares, Nonvested at beginning of period (in shares) | shares	675,887
Number of share, Vested | shares	(256,838)
Number of shares, Nonvested at end of period (in shares) | shares	419,049
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted average grant date fair value, Nonvested at beginning of period | $ / shares	$ 1.99
Weighted average grant date fair value, Vested | $ / shares	1.99
Weighted average grant date fair value, Nonvested at end of period | $ / shares	$ 1.99

Stock-Based Compensation - Su_3

Stock-Based Compensation - Summary of Stock-based Compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 476	$ 771
Research and Development [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	79	64
General and Administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 397	$ 707

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Total revenue	100.00%	100.00%
Total Foundry revenue	100.00%	100.00%
North America [Member]
Disaggregation of Revenue [Line Items]
Total revenue	95.00%	95.00%
Rest of The World [Member]
Disaggregation of Revenue [Line Items]
Total revenue	5.00%	5.00%
Food And Nutrition [Member]
Disaggregation of Revenue [Line Items]
Total Foundry revenue	35.00%	39.00%
Industrial And Environment [Member]
Disaggregation of Revenue [Line Items]
Total Foundry revenue	29.00%	13.00%
Agriculture [Member]
Disaggregation of Revenue [Line Items]
Total Foundry revenue	13.00%	18.00%
Customer And Technology [Member]
Disaggregation of Revenue [Line Items]
Total Foundry revenue	12.00%	19.00%
Other [Member]
Disaggregation of Revenue [Line Items]
Total Foundry revenue	11.00%	11.00%

Revenue Recognition (Additional

Revenue Recognition (Additional Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenue Recognition, Milestone Method [Line Items]
Revenue recognized	$ 25,500	$ 16,800
Revenue remaining performance obligation amount	20,700	35,300
Contract asset	0	0
Deferred Revenue	$ 120,078	$ 147,900	$ 127,200
Revenue remaining performance obligation expected timing of satisfaction year	2023
Revenue remaining performance obligation percentage	94.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-12-31
Revenue Recognition, Milestone Method [Line Items]
Revenue remaining performance obligation expected timing of satisfaction year	2021

Significant Collaboration Tra_2

Significant Collaboration Transactions - Additional Information (Details)	Jun. 01, 2019USD ($)$ / sharesshares	Oct. 01, 2018USD ($)shares	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2020USD ($)shares	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)Obligationsshares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)	Jan. 31, 2021USD ($)shares	Jul. 31, 2020USD ($)	Dec. 01, 2019USD ($)	Jul. 31, 2019USD ($)	Dec. 01, 2018USD ($)	Sep. 30, 2018USD ($)
Business Acquisition [Line Items]
Number of additional common units received | shares							5,400,000
Income (loss) on equity method investments							$ (3,059,000)	$ (46,936,000)
Deferred revenue					$ 120,078,000		120,078,000	147,900,000	$ 127,200,000
Revenue remaining performance obligation amount					20,700,000		20,700,000	35,300,000
Deferred revenue, net of current portion								24,500
Revenue recognized							25,500,000	16,800,000
Gain (Loss) on Extinguishment of Debt								71,000
Amyris, Inc. [Member] | Other Income (Expense) [Member]
Business Acquisition [Line Items]
Gain (Loss) on Extinguishment of Debt							8,300,000	1,600,000
Amyris, Inc. [Member] | Promissory Note [Member]
Business Acquisition [Line Items]
Debt instrument, face amount					12,000,000		$ 12,000,000
Debt Instrument, maturity date							Oct. 19, 2022
Repayments of debt							$ 9,800,000
Synlogic, Inc. [Member]
Business Acquisition [Line Items]
Deferred revenue					100,000		100,000	100,000
Deferred revenue recognized							100,000	100,000
Revenue remaining performance obligation amount														$ 30,000,000
Equity method investments					13,700,000		13,700,000	16,400,000
Equity method investments fair value	$ 35,800,000
Equity method investment difference between aggregated cost and underlying equity														29,800,000
Equity method investment, aggregate cost														80,000,000
Synlogic, Inc. [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Equity metohd investment ownership percentage	19.90%
Stock issued during period shares | shares	6,340,771
Shares issued price per share | $ / shares	$ 9
Stock issued during period, value, new issues	$ 57,100,000
Synlogic, Inc. [Member] | Warrant [Member]
Business Acquisition [Line Items]
Equity method investments														$ 14,400,000
Equity method investments fair value					$ 5,500,000		5,500,000	6,600,000
Change in fair value of warrant liabilities							1,100,000	7,800,000
Synlogic, Inc. [Member] | Loss on Equity Method Investments [Member]
Business Acquisition [Line Items]
Income (loss) on equity method investments							$ 2,700,000	19,400,000
Amyris Collaboration Agreement [Member] | Amyris, Inc. [Member]
Business Acquisition [Line Items]
Due from related parties				$ 800,000						$ 800,000
Amyris Collaboration Agreement [Member] | Amyris, Inc. [Member] | Promissory Note [Member]
Business Acquisition [Line Items]
Due to related parties				12,000,000						12,000,000
Warrant Agreement [Member] | Synlogic, Inc. [Member]
Business Acquisition [Line Items]
Number of ordinary share called by each warrant | shares	2,548,117
Exercise price of warrants or rights | $ / shares	$ 9
Joyn Bio, LLC [Member]
Business Acquisition [Line Items]
Equity metohd investment ownership percentage					50.00%		50.00%
Equity method investments				97,900,000						$ 97,900,000
Revenue recognized							$ 9,900,000	17,100,000
Joyn Bio, LLC [Member] | Under Termination Scenarios [Member]
Business Acquisition [Line Items]
Revenue recognized							7,300,000	9,300,000
Contract with customers liability balance refundable					$ 9,900,000		9,900,000
Cooksonia [Member]
Business Acquisition [Line Items]
Variable interest entity ownership percentage			70.00%
Variable interest entity percentage of control of board of directors			100.00%
Equity method investment, underlying equity in net assets			$ 8,100,000
Cooksonia [Member] | Parent [Member]
Business Acquisition [Line Items]
Equity method investments			13,100,000
Payment to acquire equity method investments			5,000,000
Cooksonia [Member] | Joyn Bio, LLC [Member]
Business Acquisition [Line Items]
Income (loss) on equity method investments							$ 400,000	1,700,000
Equity metohd investment ownership percentage					50.00%		50.00%
Equity method investments					$ 28,900,000		$ 28,900,000	29,300,000
Foundry Services Agreement [Member] | Synlogic, Inc. [Member]
Business Acquisition [Line Items]
Exercise price of warrants or rights | $ / shares	$ 8.99
Payments for repurchase of warrants	$ 22,900,000
Cash	$ 30,000,000
Foundry Services Agreement [Member] | Joyn Bio, LLC [Member]
Business Acquisition [Line Items]
Upfront payment received				$ 20,000,000				15,000,000
Capital Unit, Class B [Member] | Cooksonia [Member] | Related Party Investor [Member]
Business Acquisition [Line Items]
Equity metohd investment ownership percentage				20.00%						20.00%
Payment to acquire equity method investments				$ 20,000,000
Capital Units Class C [Member] | Joyn Bio, LLC [Member] | Bayer [Member]
Business Acquisition [Line Items]
Equity metohd investment ownership percentage				50.00%						50.00%
Payment to acquire equity method investments				$ 20,000,000
Commitment to contribute additional capital				$ 60,000,000						$ 60,000,000
Capital Units Class C [Member] | Cooksonia [Member] | Joyn Bio, LLC [Member]
Business Acquisition [Line Items]
Equity metohd investment ownership percentage				50.00%						50.00%
Glycosyn Prepaid Services [Member]
Business Acquisition [Line Items]
Deferred revenue recognized								700,000
Collaborative arrangements value of service applied		$ 1,000,000
Collaborative arrangements percentage of every invoice transferrable to service committed		25.00%
Collaborative arrangements percentage of every invoice payable		75.00%
Percentage of outstanding amount payable upon termination of agreement		50.00%
Loans receivable					5,400,000		5,400,000	5,700,000					$ 3,100,000
Deferred revenue									$ 9,000,000
Elimination of outstanding balance								8,400,000
Unrealized gain losses on loans receivable								1,500,000
Glycosyn Prepaid Services [Member] | Series C Redeemable Preferred Stock [Member]
Business Acquisition [Line Items]
Equity metohd investment ownership percentage									18.00%
Equity method investments									$ 10,000,000
Impairment losses on equity method investments								1,300,000
Equity method investments fair value								8,500,000
Letter Contract [Member] | National Institutes of Health [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount												$ 40,500,000
Letter Contract [Member] | Other Income [Member] | National Institutes of Health [Member]
Business Acquisition [Line Items]
Income recognized on achievement of milestone					6,600,000
Development and Collaboration Agreement [Member] | Octant Inc [Member]
Business Acquisition [Line Items]
Payments to acquire in process research and development							5,000,000
Payments of profit sharing payments							$ 0
Allonnia [Member]
Business Acquisition [Line Items]
Number of common units received | shares							3,600,000
Carrying value of the equity method investment							$ 24,500,000
carrying value outstanding								0
Income (loss) on equity method investments								24,500,000
Allocated upfront non-cash consideration							2,500,000
Deferred revenue					26,100,000		26,100,000	24,500,000
Deferred revenue recognized							$ 5,000,000
Additional common units | shares						1,867,411					1,867,411
Total consideration of common unit						$ 12,700,000					$ 12,700,000
Number of allocated performance obligations | Obligations							10
Fixed non-cash consideration							$ 2,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member]
Business Acquisition [Line Items]
Investment owned, balance, shares | shares									9,000,900
Equity method investments															$ 65,100,000
Impairment losses on equity method investments									$ 65,100,000,000
Equity method investments fair value					0		0	0
Contract with customers liability					54,000,000		54,000,000	62,500,000
Revenue recognized							20,800,000	19,000,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member] | Material Rights Tranche One [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									6,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member] | Material Rights Tranche Two [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									6,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member] | Material Rights Tranche Three [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									6,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member] | Material Rights Tranche Four [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									6,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member] | Material Rights Tranche Five [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									6,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member] | Material Rights Tranche Six [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									6,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member] | Material Rights Tranche Seven [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									6,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member] | Material Rights Tranche Eight [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									6,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member] | Material Rights Tranche Nine [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									6,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Technical Development Agreement [Member] | Motiff Foodworks Inc [Member] | Material Rights Tranche Ten [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									6,500,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Two Thousand And Eighteen Technical Development Agreement [Member] | Genomatica [Member]
Business Acquisition [Line Items]
Revenue remaining performance obligation amount									40,000,000
Investment owned, at cost									$ 40,000,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Foundry Terms Of Service Agreement [Member] | Genomatica [Member]
Business Acquisition [Line Items]
Contract with customers liability					30,100,000		30,100,000	38,100,000
Revenue recognized							9,400,000	6,200,000
Potential consideration receivable																$ 19,100,000
Potential amount payable																$ 4,600,000
Upfront amount received					6,900,000		6,900,000	6,900,000
Variable Interest Entity, Not Primary Beneficiary [Member] | Foundry Terms Of Service Agreement [Member] | Genomatica [Member] | Preferred Stock [Member]
Business Acquisition [Line Items]
Equity securities without readily determinable fair value					$ 55,000,000		55,000,000	55,000,000
Variable Interest Entity, Primary Beneficiary [Member] | Capital Unit, Class A [Member] | Cooksonia [Member]
Business Acquisition [Line Items]
Payment to acquire equity method investments				$ 5,000,000
Variable interest entity ownership percentage										70.00%
Noncontrolling Interest [Member] | Cooksonia [Member]
Business Acquisition [Line Items]
Equity method investments			29,700,000
Equity method investment, underlying equity in net assets			$ 8,100,000
Noncontrolling Interest [Member] | Cooksonia [Member] | Joyn Bio, LLC [Member]
Business Acquisition [Line Items]
Income (loss) on equity method investments							100,000	500,000
Maximum [Member] | Amyris, Inc. [Member] | Promissory Note [Member]
Business Acquisition [Line Items]
Debt instrument, periodic payment							300,000
Maximum [Member] | Synlogic, Inc. [Member]
Business Acquisition [Line Items]
Deferred revenue								200,000
Minimum [Member] | Amyris, Inc. [Member] | Promissory Note [Member]
Business Acquisition [Line Items]
Debt instrument, periodic payment							$ 200,000
Series A Preferred Stock
Business Acquisition [Line Items]
Consideration								$ 33,000,000
Share Sold | shares								2,970,000
Additional share | shares								630,000
Additional preferred units issued | shares					5,400,000		5,400,000
Additional common units | shares						1,867,411
Series A Preferred Stock | Allonnia [Member]
Business Acquisition [Line Items]
Consideration						$ 200,000
Share Sold | shares							1,664,911
Number of additional common units received | shares							5,400,000
Additional preferred units issued | shares					1,844,911		1,844,911
Share Issued In Exchange For The Rights To Certain Intellectual Property | shares							180,000
Series A Preferred Stock | Allonnia [Member] | Arcaea [Member]
Business Acquisition [Line Items]
Business Combination, Issue | shares						22,500
Class C Units [Member] | Glycosyn Purchase Agreement [Member]
Business Acquisition [Line Items]
Investment owned, balance, shares | shares		80,142
Investment owned, balance, contracts		124.78
Investment owned, at cost		$ 10,000,000
Cash paid upon collaboration agreement		1,000,000
Rights to utilize upon collaboration agreement		$ 9,000,000

Employee Benefit Plan - Additio

Employee Benefit Plan - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Retirement Benefits [Abstract]
Maximum annual contributions per employee, Amount	$ 2.2	$ 1.6
Maximum annual contributions per employee, Percent	5.00%

Income Taxes - Summary of Loss

Income Taxes - Summary of Loss Before Provision for Incomes Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest [Abstract]
Domestic	$ (124,834)	$ (119,835)
Foreign	0	0
Total	$ (124,834)	$ (119,835)

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Taxes Expenses Incurred During the Period (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income tax expense:
Current federal income tax
Current state income tax	26	22
Deferred federal income tax	581
Deferred state income tax	1,282
Income tax expense	$ 1,889	$ 22

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of the Statutory Corporate Income Tax Rate to the Effective Tax Rate (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Tax expense computed at the federal statutory rate	21.00%	21.00%
State taxes	4.50%	4.20%
Change in valuation allowance	(31.30%)	(25.20%)
Equity investments	(0.6)	(5.7)
Tax credits	4.80%	4.40%
Non-deductible expenses	(0.20%)	(0.10%)
Other expenses	0.30%	1.40%
Total income tax expense	(1.50%)	0.00%

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Taxes Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Net operating loss carryforwards	$ 91,467	$ 61,300
Tax credit carryforwards	20,338	14,443
Accrued expenses	1,265	390
Deferred revenue	28,590	29,575
Amortizable intangibles	4,198	3,218
Tenant allowance	2,206	2,174
Deferred tax assets before valuation allowance	148,064	111,100
Valuation allowance	(143,827)	(104,745)	$ (74,511)
Deferred tax assets	4,237	6,355
Deferred tax liabilities:
Equity-based compensation	0	(88)
Property and equipment	(830)	(862)
Basis differences	(5,270)	(5,405)
Deferred tax liabilities	(6,100)	(6,355)
Net deferred taxes	$ (1,863)	$ 0

Income Taxes - Summary of Def_2

Income Taxes - Summary of Deferred Tax Assets Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Valuation Allowance [Abstract]
Beginning of Period	$ 104,745	$ 74,511
Additions	39,082	30,234
Reductions/Charges
End of Period	$ 143,827	$ 104,745

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Line Items]
Valuation allowance, Deferred tax asset, Increase, Amount	$ 39,082	$ 30,234
Percenetage of stockholders determining cumulative change in ownership	5.00%
Percentage points used in determining cumulative change in ownership	50.00%
Number of rolling year used in determining cumulative change in ownership	3 years
Income tax examination, Description	In the normal course of business, the Company is subject to examination by federal and state jurisdictions, where applicable. There are currently no pending tax examinations.
Open tax year	2017
Unrecognized tax benefits	$ 0	0
Unrecognized tax benefits, Income tax penalties and interest accrued	0	$ 0
Domestic Tax Authority [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforwards	347,800
Domestic Tax Authority [Member] | Begin To Expire In 2029 [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforwards	139,200
Domestic Tax Authority [Member] | Begin To Expire In 2029 [Member] | Research Tax Credit Carryforward [Member]
Income Tax Disclosure [Line Items]
Tax credit carryforward, Amount	13,800
Domestic Tax Authority [Member] | Carried Forward Indefinitely [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforwards	208,600
State and Local Jurisdiction [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforwards	282,800
State and Local Jurisdiction [Member] | Begin To Expire In 2029 [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforwards	278,300
State and Local Jurisdiction [Member] | Carried Forward Indefinitely [Member]
Income Tax Disclosure [Line Items]
Operating loss carryforwards	4,500
State and Local Jurisdiction [Member] | Begin To Expire In 2018 [Member] | Research Tax Credit Carryforward [Member]
Income Tax Disclosure [Line Items]
Tax credit carryforward, Amount	8,200
Increase In Net Operating Losses And Tax Credits [Member]
Income Tax Disclosure [Line Items]
Valuation allowance, Deferred tax asset, Increase, Amount	$ 39,100

Net Loss per Share - Summary Of

Net Loss per Share - Summary Of Anti-Dilutive Shares (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Warrants [Member] | Common Stock [Member]
Class of Stock [Line Items]
Shares excluded from the computation of diluted loss per share	1,020,187	1,020,187
Stock Options [Member]
Class of Stock [Line Items]
Shares excluded from the computation of diluted loss per share	33,354,871	35,276,812
Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Shares excluded from the computation of diluted loss per share	124,932,207	70,119,944
RSA [Member]
Class of Stock [Line Items]
Shares excluded from the computation of diluted loss per share	419,049	675,887

Related Parties - Summary of Co

Related Parties - Summary of Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Accounts receivable, net	$ 5,212
Prepaid expenses and other current assets	269
Deferred revenue	120,078	$ 147,900	$ 127,200
Joyn [Member]
Related Party Transaction [Line Items]
Accounts receivable, net		163
Prepaid expenses and other current assets	24
Deferred revenue	9,862	17,135
Motif [Member]
Related Party Transaction [Line Items]
Accounts receivable, net	2,403	4,054
Prepaid expenses and other current assets	232
Deferred revenue	53,952	62,513
Genomatica [Member]
Related Party Transaction [Line Items]
Accounts receivable, net	1,500
Prepaid expenses and other current assets
Deferred revenue	30,128	38,059
Allonnia [Member]
Related Party Transaction [Line Items]
Accounts receivable, net	1,309
Prepaid expenses and other current assets	13
Deferred revenue	26,064	24,480
Synlogic [Member]
Related Party Transaction [Line Items]
Accounts receivable, net
Prepaid expenses and other current assets
Deferred revenue	$ 72	144
Verb [Member]
Related Party Transaction [Line Items]
Accounts receivable, net		4,217
Deferred revenue		$ 142,331

Related Parties - Summary of _2

Related Parties - Summary of Condensed Consolidated Statements of Operations and Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Foundry revenue	$ 42,535	$ 35,268
Other income, net	721	1,794
Interest income		163
Joyn [Member]
Related Party Transaction [Line Items]
Foundry revenue	7,273	9,349
Other income, net	407	222
Interest income
Motif [Member]
Related Party Transaction [Line Items]
Foundry revenue	20,798	18,986
Other income, net	314	42
Interest income
Genomatica [Member]
Related Party Transaction [Line Items]
Foundry revenue	9,431	6,248
Other income, net
Interest income
Allonnia [Member]
Related Party Transaction [Line Items]
Foundry revenue	4,960
Other income, net
Interest income
Synlogic [Member]
Related Party Transaction [Line Items]
Foundry revenue	73	17
Other income, net
Interest income
Glycosyn [Member]
Related Party Transaction [Line Items]
Foundry revenue		668
Other income, net		1,530
Interest income		$ 163

Related Parties - Summary of Re

Related Parties - Summary of Related Party Transactions Included in the Changes in Operating Assets And Liabilities in the Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Accounts receivable, net	$ (995)	$ (2,221)
Prepaid expenses and other current assets	(269)
Deferred revenue, current and non-current	(22,253)	3,112
Joyn [Member]
Related Party Transaction [Line Items]
Accounts receivable, net	163	(54)
Prepaid expenses and other current assets	(24)
Deferred revenue, current and non-current	(7,273)	5,719
Motif [Member]
Related Party Transaction [Line Items]
Accounts receivable, net	1,651	(2,035)
Prepaid expenses and other current assets	(232)
Deferred revenue, current and non-current	(8,561)	9
Genomatica [Member]
Related Party Transaction [Line Items]
Accounts receivable, net	(1,500)	8
Prepaid expenses and other current assets
Deferred revenue, current and non-current	(7,931)	(2,232)
Allonnia [Member]
Related Party Transaction [Line Items]
Accounts receivable, net	(1,309)
Prepaid expenses and other current assets	(13)
Deferred revenue, current and non-current	1,584
Synlogic [Member]
Related Party Transaction [Line Items]
Accounts receivable, net
Prepaid expenses and other current assets
Deferred revenue, current and non-current	(72)	144
Glycosyn [Member]
Related Party Transaction [Line Items]
Accounts receivable, net		(140)
Prepaid expenses and other current assets
Deferred revenue, current and non-current		$ (528)

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) $ / shares in Units, € in Millions, $ in Millions	Jan. 31, 2021USD ($)shares	Apr. 30, 2021USD ($)ft²Numbershares	Apr. 30, 2021EUR (€)Numbershares	Mar. 31, 2021shares	Mar. 31, 2021shares	Dec. 31, 2020USD ($)shares	Dec. 31, 2021USD ($)shares	May 11, 2021USD ($)$ / sharesshares	Dec. 31, 2019USD ($)shares	Oct. 31, 2018USD ($)
Subsequent Event [Line Items]
Common stock reserved for issuance						164,090,744			124,539,703
Estimated lease commencement date		Jun. 1, 2024	Jun. 1, 2024
Annual Base Rent | $		$ 12.9
Lessee, Operating Lease, Option to Extend		ten years	ten years
Dutch DNA Biotech B.V. [Member]
Subsequent Event [Line Items]
Payments to acquire businesses, Gross | €			€ 10
Business acquisition, Percentage of voting interests acquired		100.00%
Contingent consideration, included in other non-current liabilities | $		$ 20
Business combination, Number of milestones achieved | Number		1	1
Dutch DNA Biotech B.V. [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Business acquisition, Equity interest issued or issuable, Number of shares		1,633,937	1,633,937
Letter of Credit [Member]
Subsequent Event [Line Items]
Letter of credit | $		$ 9.1
Office And Laboratory [Member]
Subsequent Event [Line Items]
Area of Real Estate Property | ft²		152,000
2014 Stock Incentive Plan [Member]
Subsequent Event [Line Items]
Common stock, Capital shares reserved for future issuance, Increase				39,960,420
Common stock reserved for issuance						4,783,479			18,122,760
Allonnia [Member]
Subsequent Event [Line Items]
Additional common units	1,867,411						1,867,411
Total consideration of common unit | $	$ 12.7						$ 12.7
Number of common units received						3,600,000
Arcaea Llc FKA Kalo Ingredients Llc [Member]
Subsequent Event [Line Items]
Number of common units received					1,755,000
Number of days determining additional units received					90 days
Arcaea Llc FKA Kalo Ingredients Llc [Member] | License [Member]
Subsequent Event [Line Items]
Common units				9,000,000	9,000,000
Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Additional common units							1,867,411
Series A Preferred Stock [Member] | Allonnia [Member]
Subsequent Event [Line Items]
Preferred units	22,500
Proceeds from issuance of Preferred limited partners units | $	$ 0.2
Common Class A [Member] | PIPE Financing [Member]
Subsequent Event [Line Items]
Common stock, Shares subscribed but unissued								77,500,000
Share price | $ / shares								$ 10
Common stock, Subscriptions value | $								$ 775
Minimum [Member] | 2014 Plan [Member]
Subsequent Event [Line Items]
Common stock reserved for issuance				130,759,452	130,759,452
Maximum [Member] | 2014 Plan [Member]
Subsequent Event [Line Items]
Common stock reserved for issuance				170,719,873	170,719,873
Glycosyn Promissory Note [Member]
Subsequent Event [Line Items]
Debt instrument, face amount | $	$ 0.2					$ 5.4			$ 5.7	$ 10
Debt instrument, Frequency of periodic payment	quarterly payments
Interest Rate									7.50%
Glycosyn Promissory Note [Member] | Minimum [Member]
Subsequent Event [Line Items]
Interest Rate	7.50%
Glycosyn Promissory Note [Member] | Maximum [Member]
Subsequent Event [Line Items]
Interest Rate	12.50%