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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2018	Mar. 08, 2019	Jun. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	CLXT
Entity Registrant Name	CALYXT, INC.
Entity Central Index Key	0001705843
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		32,688,629
Entity Public Float			$ 178,514,381

BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 93,794	$ 56,664
Restricted cash	381
Due from related parties	46	167
Prepaid expenses and other current assets	1,301	626
Total current assets	95,522	57,457
Non-current restricted cash	1,113
Land, buildings, and equipment	21,850	14,353
Other non-current assets	306	357
Total assets	118,791	72,167
Current liabilities:
Accounts payable	818	1,023
Accrued expenses	2,007	449
Accrued compensation and benefits	1,305	945
Due to related parties	1,905	1,350
Current portion of financing lease obligations	258
Other current liabilities	711	487
Total current liabilities	7,004	4,254
Financing lease obligations	18,227	10,148
Other non-current liabilities	163	289
Total liabilities	25,394	14,691
Stockholders' equity:
Common stock, $0.0001 par value; 275,000,000 shares authorized; 32,664,429 shares issued and 32,648,893 shares outstanding as of December 31, 2018 and 27,718,780 shares issued and outstanding as of December 31, 2017	3	3
Additional paid-in capital	176,069	112,021
Common stock in treasury, at cost, shares of 15,536	(230)
Accumulated deficit	(82,445)	(54,548)
Total stockholders' equity	93,397	57,476
Total liabilities and stockholders' equity	$ 118,791	$ 72,167

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	275,000,000	275,000,000
Common stock, shares issued	32,664,429	27,718,780
Common stock, shares outstanding	32,648,893	27,718,780
Treasury stock, shares	15,536

STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Revenue	$ 236	$ 508	$ 399
Operating expenses:
Cost of revenue			200
Research and development	9,846	11,556	5,638
Selling, general and administrative	18,505	14,741	6,670
Total operating expenses	28,351	26,297	12,508
Loss from operations	(28,115)	(25,789)	(12,109)
Interest, net	264	(1)	(5)
Foreign currency transaction (loss) gain	(46)	(190)	28
Loss before income taxes	(27,897)	(25,980)	(12,086)
Income taxes	0	0	0
Net loss	$ (27,897)	$ (25,980)	$ (12,086)
Basic and diluted loss per share	$ (0.91)	$ (1.12)	$ (0.62)
Weighted average shares outstanding - basic and diluted	30,683,421	23,153,661	19,600,000

STATEMENTS OF STOCKHOLDER'S EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Shares in Treasury [Member]	Accumulated Deficit [Member]
Beginning balance at Dec. 31, 2015	$ 24,257	$ 2	$ 40,737		$ (16,482)
Beginning balance, shares at Dec. 31, 2015		19,600,000
Stock-based compensation expense	948		948
Net loss	(12,086)				(12,086)
Ending balance at Dec. 31, 2016	13,119	$ 2	41,685		(28,568)
Ending balance, shares at Dec. 31, 2016		19,600,000
Issuance of common stock	57,980	$ 1	57,979
Issuance of common stock, shares		8,050,000
Stock options exercised	$ 265		265
Stock options exercised, shares	68,780	68,780
Stock-based compensation expense	$ 12,092		12,092
Net loss	(25,980)				(25,980)
Ending balance at Dec. 31, 2017	57,476	$ 3	112,021		(54,548)
Ending balance, shares at Dec. 31, 2017		27,718,780
Issuance of common stock	57,041		57,041
Issuance of common stock, shares		4,057,500
Shares purchased	(230)			$ (230)
Shares purchased, shares		(15,536)
Stock options exercised	$ 2,622		2,622
Stock options exercised, shares	592,342	888,149
Stock-based compensation expense	$ 4,385		4,385
Net loss	(27,897)				(27,897)
Ending balance at Dec. 31, 2018	$ 93,397	$ 3	$ 176,069	$ (230)	$ (82,445)
Ending balance, shares at Dec. 31, 2018		32,648,893

STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating activities
Net loss	$ (27,897)	$ (25,980)	$ (12,086)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	1,081	551	345
Loss on disposal of land, buildings, and equipment	23
Stock-based compensation	4,385	12,092	948
Unrealized foreign exchange gain (loss)	(12)	(34)
Changes in operating assets and liabilities:
Trade accounts receivable		110	107
Due to/from related parties	676	(448)	1,702
Prepaid expenses and other assets	(675)	(537)	(387)
Accounts payable	(193)	665	53
Accrued expenses	1,558	86	137
Accrued compensation and benefits	360	613	88
Other accrued liabilities	442	97	(144)
Net cash used by operating activities	(20,252)	(12,785)	(9,237)
Investing activities
Purchases of land, buildings and equipment	(1,847)	(779)	(10,424)
Other	50
Net cash used by investing activities	(1,797)	(779)	(10,424)
Financing activities
Proceeds from issuance of common stock	57,706	61,292
Costs incurred related to the issuance of common stock	(665)	(3,312)
Advances from Cellectis		3,000
Repayment of advances from Cellectis		(3,000)
Proceeds from the exercise of stock options	2,622	265
Purchases of common stock	(230)
Proceeds from sale and leaseback of land, buildings, and equipment	1,240	6,957
Net cash provided by financing activities	60,673	65,202
Net increase (decrease) in cash, cash equivalents and restricted cash	38,624	51,638	(19,661)
Cash, cash equivalents and restricted cash - beginning of period	56,664	5,026	24,687
Cash, cash equivalents and restricted cash - end of period	$ 95,288	$ 56,664	$ 5,026

Organization and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Organization and Summary of Significant Accounting Policies

1.	ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Overview

Calyxt, Inc., formerly known as Cellectis Plant Sciences, Inc. (the “Company” or “Calyxt”), was founded in 2010 and incorporated in Delaware. We are headquartered in Roseville, Minnesota and are a consumer-centric, food- and agriculture-focused company. Prior to our initial public offering (IPO) on July 25, 2017, we were a majority-owned subsidiary of Cellectis S.A. (“Cellectis”). As of December 31, 2018, Cellectis owned approximately 69.5% of our outstanding common stock.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes, including those related to revenue recognition, forward purchase contracts, stock-based compensation and valuation allowances on deferred tax assets. Actual results could differ from those estimates.

Cash, Cash Equivalents, and Restricted Cash

We consider all investments purchased with an original maturity of three months or less to be cash equivalents.

Accounts Receivable

Accounts receivable are unsecured and are recorded at net realizable value. We make judgments as to our ability to collect outstanding receivables based upon patterns of collectability, historical experience, and management’s evaluation of specific accounts and will provide an allowance for credit losses when collection becomes doubtful. We perform credit evaluations of our customers’ financial condition on an as-needed basis. Payment is generally due 30 days from the invoice date, and accounts past 30 days are individually analyzed for collectability. When all collection efforts have been exhausted, the account is written off against the related allowance.

Fair Value of Financial Instruments

We record financial instruments at fair value with changes in those values reported in our results of operations each period. We determine values using readily available market prices, instruments with similar terms and underlying inputs that are quoted on exchanges, or other valuation techniques if no observable inputs are available.

Land, Buildings and Equipment

Lands, buildings and equipment is stated at cost less accumulated depreciation. Assets under capital lease are stated at the lesser of their net present value of future lease payments or fair market value. Depreciation is computed based upon the estimated useful lives of the respective assets. Leasehold improvements are amortized using the straight-line method over the shorter of the lease term or the estimated useful life of the assets. Repairs and maintenance costs are expensed as incurred. The cost and accumulated depreciation of property and equipment retired, or otherwise disposed of, are removed from the related accounts, and any residual values are charged to expense. Depreciation expense has been calculated using the following estimated useful lives:


Buildings and other improvements		10–20 years
Leasehold improvements		Remaining lease period
Office furniture and equipment		5–7 years
Assets under capital lease		4–20 years
Computer equipment and software		3–5 years

We review our long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. If the impairment tests indicate that the carrying value of the asset, or asset group is greater than the expected undiscounted cash flows to be generated by such asset or asset group, further analysis is performed to determine the fair value of the asset or asset group. To the extent the fair value of the asset or asset group is less than its carrying value, an impairment loss is recognized equal to the amount the carrying value exceeds the fair value of the asset or asset group. Assets to be disposed of are carried at the lower of their carrying value or fair value less costs to sell. Fair value is measured using a discounted cash flow model or independent appraisals, as appropriate. We have not recognized any impairment losses in these financial statements.

Revenue Recognition

We recognize revenue from R&D agreements and license agreements. Revenues from R&D agreements may consist of nonrefundable up-front payments, milestone payments, royalties, and services. In addition, we may license our technology to third parties, which may or may not be part of an R&D agreement.

For agreements that contain multiple elements, each element is accounted for as a separate unit of accounting provided the following criteria are met: the delivered products or services have value to the customer on a stand-alone basis and, for an arrangement that includes a general right of return relative to the delivered products or services, delivery, or performance of the undelivered product or service is considered probable and is substantially controlled by us. We consider a deliverable to have stand-alone value if the product or service is sold separately by us or another vendor or could be resold by the customer. Our R&D agreements do not include a general right of return relative to the delivered products.

Nonrefundable up-front payments are deferred and recognized as revenue over the term of the R&D agreement. If an R&D agreement is terminated before the original term of the agreement is fulfilled, all remaining deferred revenue is recognized at termination.

Milestone payments represent amounts received from our R&D partners, the receipt of which is dependent upon the achievement of certain scientific, regulatory, or commercial milestones. We recognize milestone payments when the triggering event has occurred, there are no further contingencies or services to be provided with respect to that event, and the counterparty has no right to refund of the payment.

Advertising Costs

We expense advertising costs as incurred.

Research and Development

We recognize R&D expenses as incurred. These expenses consist of direct and research-related allocated overhead costs such as facilities and information technology costs, costs incurred in connection with collaborator-funded activities are expensed as incurred. Costs to acquire technologies that are utilized in R&D that have no alternative future use are expensed as incurred. We also expense all costs associated with the acquisition of grain, net of proceeds from seed sales, as R&D expense.

Patents

We expense patent costs, including related legal costs, as incurred. Costs to write, maintain, in-license, and defend patents are recorded as selling, general and administrative expenses in the statements of operations. Costs to support the research for filing patents are recorded as R&D expenses in the statements of operations.

Stock-Based Compensation

We generally measure employee and nonemployee stock-based awards at grant-date fair value and record compensation expense over the vesting period of the award. Stock-based awards issued to nonemployees are remeasured until the award vests. We use the Black-Scholes option pricing model to value our stock option awards.

The expected term of stock options is estimated using the average of the vesting tranches and the contractual life of each grant for employee options as we have limited historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior for our stock option grants. For options granted to nonemployees, we use the remaining contractual life. For stock price volatility, we use comparable public companies as a basis for its expected volatility to calculate the fair value of option grants. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected term of the option. We assume no dividend yield because dividends are not expected to be paid in the near future, which is consistent with our history of not paying dividends.

We generally measure compensation expense for grants of restricted stock units using the value of a share of our stock on the date of grant. Compensation expense for grants of stock awards to non-employees are initially measured using the share price on date of grant and remeasured quarterly.

If an award is forfeited prior to vesting the associated reduction in expense is reflected net in stock compensation expense in the period the forfeiture occurred. Stock-based compensation expense is recorded in R&D and selling, general and administrative (SG&A) expenses in our statements of operations.

Income Taxes

Current income taxes are recorded based on statutory obligations for the current operating period for the jurisdictions in which we have operations.

Deferred taxes are provided on an asset and liability method, whereby deferred tax assets are recognized for deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when we believe it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Foreign Currency Transactions

Transactions in foreign currencies are translated at the exchange rates effective on the transaction dates. Assets and liabilities denominated in foreign currencies are translated at the period-end exchange rate. Foreign currency gains and losses are recognized in SG&A expenses in the statements of operations.

Recently Adopted Accounting Pronouncements

In the second quarter of 2017 we adopted new accounting requirements for the tax treatment and presentation of share-based payments in our income and cash flow statements. The impact of adoption was a $0.8 million tax benefit, however, due to the recognition of a full valuation allowance, the net impact was zero.

In the first quarter of 2018 we adopted new accounting requirements for when to account for a change to the terms or conditions of a share-based payment award as a modification. Its adoption did not have a material impact on our financial statements.

Financial Instruments, Fair Value, and Concentrations of Credit Risk

12 Months Ended

Dec. 31, 2018

Text Block [Abstract]

Financial Instruments, Fair Value, and Concentrations of Credit Risk

2. FINANCIAL INSTRUMENTS, FAIR VALUE, AND CONCENTRATIONS OF CREDIT RISK

The carrying values of cash and cash equivalents, restricted cash, due from related parties, accounts payable, due to related parties, and all other current liabilities approximate fair value. The fair value of our financing lease obligations, including the current portion, are $15.8 million as of December 31, 2018, and $14.2 million as of December 31, 2017. The carrying amounts of our financing lease obligations, including the current portion, were $18.5 million as of December 31, 2018 and $10.1 million as of December 31, 2017. The fair value of our financing lease obligations was determined using discounted cash flow analysis based on market rates for similar types of borrowings. Financing lease obligations are a Level 2 liability in the fair value hierarchy.

Fair Value Measurements and Financial Statement Presentation

The fair values of our assets, liabilities, and derivative positions recorded at fair value and their respective levels in the fair value hierarchy as of December 31, 2018 and December 31, 2017, were as follows:


	December 31, 2018								December 31, 2018
	Fair Values of Assets								Fair Values of Liabilities
In Thousands	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Other items reported at fair value:
Forward Purchase Contracts (a)	$	-	$	1	$	-	$	1	$	-	$	248	$	-	$	248
Total	$	-	$	1	$	-	$	1	$	-	$	-	$	-	$	-

(a)	The fair value for forward purchase contracts is estimated based on commodity futures market prices.


	December 31, 2017								December 31, 2017
	Fair Values of Assets								Fair Values of Liabilities
In Thousands	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Other items reported at fair value:
Forward Purchase Contracts (a)	$	-	$	3	$	-	$	3	$	-	$	4	$	-	$	4
Total	$	-	$	3	$	-	$	3	$	-	$	-	$	-	$	-

(a)	The fair value for forward purchase contracts is estimated based on commodity market future prices.

Commodity Price Risk

We enter into purchase agreements for grain with settlement values based on commodity futures market prices. These agreements allow our counterparty to fix their sale prices to us at various times as defined in the contract. Any realized and unrealized gains and losses from these contracts have been recorded as R&D expenses because we had yet to commercialize the associated product. The fair market value for these contracts is estimated based on commodity futures market prices.

Foreign Exchange Risk

Foreign currency fluctuations affect our foreign currency cash flows related to payments to our Cellectis and third-party purchases. Our principal exposure is to the euro. We do not currently hedge these exposures, and do not believe that the current level of foreign currency risk is significant to our operations.

Concentrations of Credit Risk

We invest our cash, cash equivalents, and restricted cash in short-term highly liquid investments and hold deposits at financial institutions that may exceed insured limits. We evaluate the credit worthiness of these institutions in determining the risk associated with these deposits. We have not experienced any losses on these deposits.

We also have receivables from sales of seed. In the event we are not able to collect proceeds from the sale of seed, our recourse is to deduct that amount from our payment for the grain from that counterparty. We have not experienced any losses on seed sales.

Related-Party Transactions	12 Months Ended
Related-Party Transactions	Dec. 31, 2018
Related Party Transactions [Abstract]
Related-Party Transactions	3. RELATED-PARTY TRANSACTIONS We have several agreements that govern our relationship with Cellectis. We also pay management fees for services they provide, primarily information technology, legal, human resources, finance and accounting, and communications. We perform the Cellectis’ U.S. operations payroll services. We record nearly all of the management fees in general and administrative expense in our statement of operations. We incurred management fee expenses of $2.3 million in 2018, $2.0 million in 2017, and $3.2 million in 2016. The Cellectis also has guaranteed our headquarters lease agreement as described in Note 8. Cellectis’ guarantee of our obligations under the sale-leaseback transaction will terminate at the end of the second consecutive calendar year in which our tangible net worth exceeds $300 million. We also license our technology from the Cellectis and owe them royalties on any revenue we generate from sales of product as well as a percentage of any sublicense revenues we generate. Any amounts borrowed from the Cellectis bear floating-rate interest specified in the agreements. During the year ended December 31, 2018, Cellectis purchased 550,000 shares of common stock in our follow-on offering at the public offering price of $15.00 per share. In addition, in connection with the vesting on June 14, 2018, of restricted stock units for certain of our and Cellectis’ employees and nonemployees, Cellectis purchased 63,175 shares of our common stock at a price of $19.49 per share (the closing price reported on the NASDAQ Global Market on June 14, 2018) directly from such employees and nonemployees in private transactions pursuant to share purchase agreements dated June 13, 2018. TALEN technology was invented by researchers at the University of Minnesota and Iowa State University and exclusively licensed to Cellectis. We obtained from Cellectis an exclusive license for the TALEN technology for commercial use in plants. TALEN technology is the primary gene-editing technology used by us today. We have not paid any royalties to date for this license because we had not yet commercialized a product.

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Dec. 31, 2018
Federal Home Loan Banks [Abstract]
Stockholders' Equity	4. STOCKHOLDERS’ EQUITY Preferred stock of 50.0 million shares, with a $0.0001 par value, is authorized but unissued. *Initial Public Offering* On July 25, 2017, we completed an IPO of our common stock, in which we sold an aggregate of 8,050,000 shares of our common stock at a price of $8.00 per share, including 1,050,000 shares of common stock pursuant to the exercise of the underwriters’ option to purchase additional shares. In the aggregate, we received net proceeds from the IPO and exercise of the overallotment of approximately $58.0 million, after deducting underwriting discounts and commissions of $3.1 million and offering expenses totaling approximately $3.3 million. As part of the IPO, Cellectis purchased 2,500,000 shares of our common stock for a value of $20.0 million, which is included in the net proceeds of approximately $58.0 million. We used $5.7 million of the proceeds from Cellectis to pay a portion of our outstanding obligations to Cellectis. *Follow-on Public Offering* On May 22, 2018, we completed a follow-on offering of our common stock. We sold an aggregate of 4,057,500 shares of common stock at a price of $15.00 per share, including 457,500 shares of common stock pursuant to the exercise of the underwriters’ option to purchase additional shares. In the aggregate, we received net proceeds from the follow-on offering and exercise of the overallotment option of approximately $57.0 million, after deducting underwriting discounts and commissions of $3.2 million and offering expenses totaling approximately $0.7 million. As part of the follow-on offering, Cellectis purchased 550,000 shares of common stock for a value of $8.3 million, the proceeds of which are included in the net proceeds of approximately $57.0 million. *Stock Splits* On June 14, 2017, we effected a stock split of our common stock at a ratio of 100-for-1 and increased the number of shares of common stock authorized for issuance to 30,000,000 by filing a Certificate of Amendment with the Secretary of State of the State of Delaware. On July 25, 2017, we increased our authorized capital stock to 325,000,000 shares of which 275,000,000 shares are designated common stock, par value $0.0001, and 50,000,000 shares are designated preferred stock, par value $0.0001. On July 25, 2017, concurrently with the closing of the IPO, we effected a stock split of our common stock at a ratio of 2.45-for-1. As a result of the stock split, each share of issued and outstanding common stock was converted into 2.45 shares of issued and outstanding common stock without changing the par value per share. Since the par value of the common stock remained at $0.0001 per share subsequent to each stock split, the value of common stock recorded to our balance sheets has been retroactively increased to reflect the par value of the increased number of outstanding shares, with a corresponding decrease to additional paid-in capital. All share and per share data for periods occurring prior to the stock split that are included in the financial statements and related notes have been retroactively restated to reflect the stock splits. We repurchased $0.2 million of common stock in 2018.

Net Loss Per Share

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Net Loss Per Share

5. NET LOSS PER SHARE

Basic and diluted loss per share were calculated using the following:

All outstanding stock options and restricted stock units are excluded from the calculation since they are anti-dilutive.


	Year ended December 31,
In Thousands, Except Share Data and Per Share Amounts	2018			2017			2016
Net loss	$	(27,897	)	$	(25,980	)	$	(12,086)
Average number of common shares—basic and diluted EPS		30,683,421			23,153,661			19,600,000
Loss per share—basic and diluted	$	(0.91	)	$	(1.12	)	$	(0.62)

	Year ended December 31,
	2018			2017			2016
Anti-dilutive stock options and restricted stock units		4,253,301			5,257,365			1,930,600

We have not used the treasury method in determining the number of anti-dilutive stock options and restricted stock units in the table above.

Stock-Based Compensation

12 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

6. STOCK-BASED COMPENSATION

We use broad-based stock plans to attract and retain highly qualified officers and employees and to help ensure that management’s interests are aligned with those of our shareholders. We have also granted equity-based awards to nonemployees and certain employees of Cellectis.

In December 2014, we adopted the Calyxt, Inc. Equity Incentive Plan (the 2014 Plan), which allows for the grant of stock options, and in June 2017, we adopted the 2017 Omnibus Plan (the 2017 Plan).

As of December 31, 2018, 1,074,273 shares were registered and available for grant under approved registration statements, while 2,696,680 shares were available for grant in the form of stock options, restricted stock, and restricted stock units under the 2017 Plan. Stock-based awards now outstanding also include some granted under the 2014 Plan, under which no further awards will be granted.

Stock Options

The estimated fair values of stock options granted and the assumptions used for the Black-Scholes option pricing model were as follows:

2018

2017

2016

Estimated fair values of stock options granted

9.09

2.42

5.03

Assumptions:

Risk-free interest rate

2.2% - 3.0%

1.3% - 2.4%

0.6%

Expected volatility

40.9% - 57.2%

27.4% - 45.1%

30.0%

Expected term (in years)

5.6 - 10 years

1.2 - 10 years

5.8 - 6.2 years

We estimate the fair value of each option on the grant date or other measurement date if applicable using a Black-Scholes option-pricing model, which requires us to make predictive assumptions regarding future stock price volatility, employee exercise behavior and dividend yield. We estimate our future stock price volatility using the historical volatility of comparable public companies over the expected term of the option. Our expected term represents the period of time that options granted are expected to be outstanding determined using the simplified or lattice methods. The risk-free interest rate for periods during the expected term of the options is based on the U.S. Treasury zero-coupon yield curve in effect at the time of grant. We have not nor do we expect to pay dividends for the foreseeable future.

Options may be priced at 100 percent or more of the fair market value on the date of grant, and generally vest over six years after the date of grant. Options generally expire within 10 years after the date of grant.

Information on stock option activity follows:


	Options Exercisable		Weighted- Average Exercise Price Per Share		Options Outstanding			Weighted- Average Exercise Price Per Share
Balance as of December 31, 2016		-	$	-		1,930,600		$	4.45
Granted						2,120,347			13.29
Exercised						(68,780	)		3.95
Forfeited or expired						(98,735	)		1.23
Balance as of December 31, 2017		1,244,968	$	5.20		3,883,432			9.16
Granted						554,243			16.69
Exercised						(592,342	)		4.43
Forfeited or expired						(643,446	)		12.52
Balance as of December 31, 2018		1,278,038	$	7.45		3,201,887		$	10.67

Stock-based compensation expense related to stock option awards was $4.4 million in 2018, $11.7 million in 2017, and zero in 2016. The options granted under the plans were originally only exercisable upon a triggering event or initial public offering as defined by the plans. When we completed our IPO on July 25, 2017, we recognized compensation expense of $5.6 million. In December 2017, an employee’s stock options were modified in connection with the employee’s termination to provide for continued vesting through the end of 2018. We recognized incremental stock-based compensation expense of $0.7 million related to this modification.

The aggregate intrinsic value of options outstanding and exercisable at December 31, 2018, was $5.9 million and the weighted average remaining contractual term was 7.6 years as of that date.

Net cash proceeds from the exercise of stock options less shares used for minimum withholding taxes and the intrinsic value of options exercised were as follows:


	Year ended December 31,
In Thousands	2018		2017		2016
Net cash proceeds	$	2,622	$	265	$	-
Intrinsic value of options exercised	$	7,569	$	1,347	$	-

Restricted Stock Units

Units settled in stock subject to a restricted period may be granted to key employees under the 2017 Plan. Restricted stock units generally vest and become unrestricted over five years after the date of grant.

Information on restricted stock unit activity follows:


	Number of Restricted Stock Units Outstanding			Weighted-Average Grant Date Fair Value
Unvested balance at December 31, 2017		1,373,933		$	8.00
Granted		315,825			16.76
Vested		(261,507	)		9.89
Cancelled		(376,837	)		10.72
Unvested balance at December 31, 2018		1,051,414		$	10.15


	Year ended December 31,
	2018		2017		2016
Weighted average price per unit	$	16.76	$	8.00	$	-

The total grant-date fair value of restricted stock unit awards that vested was $2.7 million in 2018 and $0.3 million in 2017.

As of December 31, 2018, unrecognized compensation expense related to non-vested stock options and restricted stock units was $9.9 million. This expense will be recognized over 50 months on average for stock options and over 47 months on average for restricted stock units, assuming no change in the remeasurement value of grants made to non-employees in this calculation.

We treat stock-based compensation awards granted to employees of the Cellectis as deemed dividends. We recorded deemed dividends of $2.3 million in 2018, $3.6 million in 2017, and zero in 2016.

Cellectis Equity Incentive Plan

Prior to 2018 Cellectis granted stock options to our employees. Compensation costs related to these grants have been recognized in the statements of operations with a corresponding credit to stockholders’ equity, representing the Cellectis’ capital contribution to us. The fair value of each stock option was estimated at the grant date using the Black-Scholes option pricing model and were valued at $17.16 per share for grants made in 2017. No grants were made under this plan in 2016.

We recognized stock-based compensation expense related to our Cellectis’ grants of $0.1 million in 2018, $0.4 million in 2017, and $0.9 million in 2016.

Income Taxes

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income Taxes

7. INCOME TAXES

The following table reconciles the United States statutory income tax rate with our effective income tax rate:


	Year ended December 31,
	2018			2017			2016
United States statutory rate		21.0	%		34.0	%		34.0	%
State and local income taxes, net of federal tax benefits		0.7	%		-	%		-	%
Stock-based compensation		3.6	%		0.6	%		(1.2	%)
Deferred rate change		0.3	%		(12.9	%)		0.0	%
R&D credit		0.7	%		-	%		3.5	%
Other		0.7	%		-	%		-	%
Change in valuation allowance		(27.0	%)		(21.7	%)		(35.2	%)
Effective income tax rate		-	%		-	%		-	%

Deferred assets and liabilities consist of the following:


	December 31,
In Thousands	2018			2017
Net operating losses	$	16,372		$	9,252
Stock-based compensation		2,747			2,691
Financing lease obligations		4,009			2,131
Tax credit carry forwards		922			735
Compensation and employee benefits		474			576
Other		116			8
Gross deferred tax assets		24,640			15,393
Less valuation allowance		(20,329	)		(12,792	)
Net deferred tax assets		4,311			2,601
Fixed assets		(4,352	)		(2,600	)
Other		41			(1	)
Gross deferred tax liabilities		(4,311	)		(2,601	)
Net deferred tax asset or liability	$	-		$	-

We have established a valuation allowance against our deferred tax assets described above as current evidence does not suggest we will realize sufficient taxable income of the appropriate character within the carryforward period to allow us to realize these deferred tax benefits.

We have $85.5 million of tax loss carryforwards. Of this amount, $12.0 million is state operating loss carryforwards, and $73.5 million is federal operating loss carryforwards. The federal carryforward periods are as follows: $31.6 million do not expire; zero expire in 2019 and 2020; and $41.9 million expire in 2032 and beyond. The state carryforward period is 20 years.

On December 22, 2017, the TCJA was signed into law. The TCJA results in significant revisions to the U.S. corporate income tax system, including a reduction in the U.S. corporate income tax rate, implementation of a territorial system, and a one-time deemed repatriation tax on untaxed foreign earnings. The TCJA also results in a U.S. federal blended statutory rate of 21.0% percent for us in 2018. We have completed the accounting for the income tax effects of the TCJA as of December 31, 2018.

We are subject to federal income taxes in the United States as well as various state and local jurisdictions. A number of years may elapse before an uncertain tax position is audited and finally resolved. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, we do not believe that we need to recognize any liabilities for uncertain tax positions at December 31, 2018.

The number of years with open tax audits varies depending on the tax jurisdiction. Our major taxing jurisdictions are the United States, both federal and state. Various tax examinations by United States state taxing authorities could be conducted for any open tax year, which vary by jurisdiction, but are generally from 3 to 5 years.

Leases, Other Commitments, and Contingencies

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Leases, Other Commitments, and Contingencies

8. LEASES, OTHER COMMITMENTS, AND CONTINGENCIES

Litigation and Claims

In December 2013, the Company entered into a Research and Commercial License Agreement (the License Agreement) with a subsidiary of Bayer Aktiengesellschaft (Bayer), pursuant to which we granted Bayer a license to certain patents for the research and commercialization of certain products developed with the Company’s TALEN technology. The Company believed that Bayer breached the License Agreement by filing patent applications in violation of the License Agreement’s provisions and by failing to make a payment due under the License Agreement. Accordingly, the Company gave notice to Bayer of its termination of the License Agreement, and on March 12, 2018, the Company filed a complaint in Delaware Chancery Court alleging that it properly terminated the License Agreement for Bayer’s material breach.

On May 15, 2018, Bayer agreed to settle the lawsuit that the Company brought. Under the settlement terms, the parties agreed that the License Agreement is terminated, that Bayer will destroy any technology, related product and confidential information covered by the License Agreement, and that Bayer will permanently abandon patent applications that are based on or include data related to the covered technology. This settlement confirms that Bayer and its subsidiaries have no access to our technology or intellectual property. The settlement was filed in Delaware Chancery Court on May 15, 2018.

We are not a party to any other material pending legal proceeding.

Leases

We lease our headquarters facility, office equipment, and other items. Our headquarters lease involved the sale of land and improvements to a third party who then constructed the facility. The lease term is twenty years and we hold four five-year options to extend the lease.

Rent expense from all operating leases was $0.2 million in 2018, $0.3 million in 2017, and $0.3 million in 2016.

Sale-Leaseback of Headquarters and Lab Facility

In September 2017 we consummated a sale-leaseback transaction with a third party for our corporate headquarters and lab facility. The facility is composed of a 40,000 square-foot office and lab building, with greenhouses and outdoor research plots. We are deemed the owner for accounting purposes. The lease has a term of twenty years, with four options to extend its term for five years each, subject to there being no default under the lease terms beyond any cure period and us occupying the property at the time of extension. In 2017, we received $7 million in connection with the sale of the land and uncompleted facility in 2017.

We obtained a temporary certificate of occupancy in May 2018 and the lease commenced. Under the lease, we pay an annual base rent of eight percent of the total project cost with scheduled increases in rent of 7.5 percent on the sixth, eleventh and sixteenth anniversaries of the start of the lease commencement as well as on the first day of each renewal term. Currently, we pay an annual base rent of approximately $1.4 million. We are also responsible for all operating costs and expenses associated with the property. Beginning on the eighteenth month anniversary of the start of the lease, if the landlord decides to sell the property, we have a right of first refusal to purchase the property on the same terms offered to any third party.

Concurrent with our entering into the lease, Cellectis guaranteed all of our obligations. Cellectis’ guarantee of our obligations will terminate at the end of the second consecutive calendar year in which our tangible net worth exceeds $300 million, as determined in accordance with generally accepted accounting principles. At a point when Cellectis owns 50 percent or less of our outstanding common stock, we have agreed to indemnify Cellectis for any obligations incurred by Cellectis under its guarantee of our obligations under the lease.

Sale-Leaseback of Equipment

In December 2018 we consummated a sale-leaseback transaction with a third party to finance equipment. The lease has a term of four years and we may add up to $1.1 million of future equipment purchases to the financing agreement. We were required to deposit cash into a restricted account in an amount equal to the future rent payments required by the lease. At December 31, 2018 this restricted cash totaled $1.4 million.

Noncancelable future lease commitments are as follows:


In Thousands	Operating Leases		Capital Leases

2019	$	47	$	1,715

2020		76		1,715

2021		36		1,685

2022		31		1,659

2023		-		1,445

After fiscal 2023		-		22,908

Total noncancelable future lease commitments	$	190	$	31,127

Other Commitments

As of December 31, 2018, we have committed to purchase grain from farmers at dates throughout 2019 and 2020 aggregating $12.4 million using commodity futures market prices and expected yields per acre. This amount is not recorded in the financial statements because we have not taken delivery of the grain as of that date.

Employee Benefit Plan	12 Months Ended
Employee Benefit Plan	Dec. 31, 2018
Postemployment Benefits [Abstract]
Employee Benefit Plan	9. EMPLOYEE BENEFIT PLAN We provide a 401(k) defined contribution plan for all regular full-time employees who have completed three months of service. We match employee contributions up to certain amounts and those matching contributions vest immediately. Our expense was $0.1 million in 2018, 2017, and 2016.

Supplemental Information

12 Months Ended

Dec. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplemental Information

10. SUPPLEMENTAL INFORMATION

The components of certain balance sheet accounts are as follows:


	December 31,
In Thousands		2018			2017
Prepaid expenses and other current assets:

Prepaid expenses	$	893		$	261

Prepaid rent		40			86

R&D tax credit receivable		301			141

Forward purchase contracts		1			3

Other		66			135

Total	$	1,301		$	626

		December 31,
In Thousands		2018			2017

Land, buildings, and equipment:

Land under capital lease	$	5,690		$	5,690

Buildings		642			642

Buildings under capital lease		3,812			3,772

Leasehold improvements		52			169

Leasehold improvements under capital lease		10,023			0

Office furniture and equipment		1,789			1,672

Office furniture and equipment under capital lease		1,374			0

Computer equipment and software		2			20

Construction in progress		554			3,671

Total land, buildings, and equipment		23,938			15,636

Less accumulated depreciation		(2,088	)		(1,283)

Total	$	21,850		$	14,353


		December 31,
In Thousands		2018			2017
Other non-current assets:

R&D tax credit receivable	$	250		$	233

Other		56			124

Total	$	306		$	357



		December 31,
In Thousands	2018		2017
Other current liabilities:

Forward purchase contracts	$	248	$	4

Purchase commitments		407		-

Other		56		483

Total	$	711	$	487

Certain statements of operations amounts are as follows:


	Year Ended December 31,
In Thousands	2018		2017		2016
Research and development	$	629	$	6,086	$	928
Selling, general and administrative		3,756		6,005		20
Stock compensation expense	$	4,385	$	12,091	$	948


	Year Ended December 31,
In Thousands	2018			2017			2016
Interest expense	$	(1,257	)	$	(261	)	$	(5	)

Interest income		1,521			260			-
Interest, net	$	264		$	(1	)	$	(5)


	Year Ended December 31,
In Thousands	2018		2017		2016
Depreciation expense, including amortization of assets under capital lease	$	1,081	$	551	$	345

Certain statements of cash flows amounts are as follows:


	Year Ended December 31,
In Thousands	2018		2017		2016
Cash, cash equivalents and restricted cash:

Cash and cash equivalents	$	93,794	$	56,664	$	5,026
Restricted cash, current		381		-		-
Non-current restricted cash		1,113		-		-
Total	$	95,288	$	56,664	$	5,026


	Year Ended December 31,
In Thousands	2018		2017		2016
Interest Paid	$	1,086	$	200	$	5

Non-cash additions to land, buildings and equipment	$	7,994	$	3,130	$	-

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (Unaudited)

11. QUARTERLY FINANCIAL DATA (UNAUDITED)

The following table sets forth certain unaudited quarterly financial data for the eight quarters ended December 31, 2018. The unaudited information set forth below has been prepared on the same basis as the audited information contained herein and includes all adjustments necessary to present fairly the information set forth. The operating results for any quarter are not indicative of results for any future period. All data is in thousands except per share data.


	2018												2017
	Q1			Q2			Q3			Q4			Q1			Q2			Q3			Q4

Revenue	$	11		$	196		$	27		$	2		$	55		$	223		$	44		$	186

Operating expenses	$	(4,307	)	$	(7,688	)	$	(7,726	)	$	(8,630	)	$	(2,844	)	$	(3,463	)	$	(12,991	)	$	(6,999)

Net loss	$	(4,370	)	$	(7,576	)	$	(7,483	)	$	(8,468	)	$	(2,832	)	$	(3,395	)	$	(12,904	)	$	(6,849)

Net loss per share	$	(0.16	)	$	(0.25	)	$	(0.23	)	$	(0.27	)	$	(0.14	)	$	(0.17	)	$	(0.51	)	$	(0.30)

Organization and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Use of Estimates

Use of Estimates

Cash, Cash Equivalents, and Restricted Cash

Cash, Cash Equivalents, and Restricted Cash

We consider all investments purchased with an original maturity of three months or less to be cash equivalents.

Accounts Receivable

Accounts Receivable

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Land, Buildings, and Equipment

Land, Buildings and Equipment


Buildings and other improvements		10–20 years
Leasehold improvements		Remaining lease period
Office furniture and equipment		5–7 years
Assets under capital lease		4–20 years
Computer equipment and software		3–5 years

Revenue Recognition

Revenue Recognition

Advertising Costs

Advertising Costs

We expense advertising costs as incurred.

Research and Development

Research and Development

Patents

Patents

Stock Based Compensation

Stock-Based Compensation

Income Taxes

Income Taxes

Current income taxes are recorded based on statutory obligations for the current operating period for the jurisdictions in which we have operations.

Foreign Currency Transactions

Foreign Currency Transactions

Recently Adopted Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Schedule of Estimated Useful Life of Assets Used to Compute Depreciation Using the Straight-line Method

Depreciation expense has been calculated using the following estimated useful lives:


Buildings and other improvements		10–20 years
Leasehold improvements		Remaining lease period
Office furniture and equipment		5–7 years
Assets under capital lease		4–20 years
Computer equipment and software		3–5 years

Financial Instruments, Fair Value, and Concentrations of Credit Risk (Tables)

12 Months Ended

Dec. 31, 2018

Text Block [Abstract]

Summary of Fair Value Measurements and Financial Statement Presentation


	December 31, 2018								December 31, 2018
	Fair Values of Assets								Fair Values of Liabilities
In Thousands	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Other items reported at fair value:
Forward Purchase Contracts (a)	$	-	$	1	$	-	$	1	$	-	$	248	$	-	$	248
Total	$	-	$	1	$	-	$	1	$	-	$	-	$	-	$	-

(a)	The fair value for forward purchase contracts is estimated based on commodity futures market prices.


	December 31, 2017								December 31, 2017
	Fair Values of Assets								Fair Values of Liabilities
In Thousands	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Other items reported at fair value:
Forward Purchase Contracts (a)	$	-	$	3	$	-	$	3	$	-	$	4	$	-	$	4
Total	$	-	$	3	$	-	$	3	$	-	$	-	$	-	$	-

(a)	The fair value for forward purchase contracts is estimated based on commodity market future prices.

Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

Basic and diluted loss per share were calculated using the following:

All outstanding stock options and restricted stock units are excluded from the calculation since they are anti-dilutive.


	Year ended December 31,
In Thousands, Except Share Data and Per Share Amounts	2018			2017			2016
Net loss	$	(27,897	)	$	(25,980	)	$	(12,086)
Average number of common shares—basic and diluted EPS		30,683,421			23,153,661			19,600,000
Loss per share—basic and diluted	$	(0.91	)	$	(1.12	)	$	(0.62)

	Year ended December 31,
	2018			2017			2016
Anti-dilutive stock options and restricted stock units		4,253,301			5,257,365			1,930,600

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary of Fair Values of Stock Options Granted and Assumptions used in Black-Scholes Model

The estimated fair values of stock options granted and the assumptions used for the Black-Scholes option pricing model were as follows:

2018

2017

2016

Estimated fair values of stock options granted

9.09

2.42

5.03

Assumptions:

Risk-free interest rate

2.2% - 3.0%

1.3% - 2.4%

0.6%

Expected volatility

40.9% - 57.2%

27.4% - 45.1%

30.0%

Expected term (in years)

5.6 - 10 years

1.2 - 10 years

5.8 - 6.2 years

Summary of Stock Option Activity

Information on stock option activity follows:


	Options Exercisable		Weighted- Average Exercise Price Per Share		Options Outstanding			Weighted- Average Exercise Price Per Share
Balance as of December 31, 2016		-	$	-		1,930,600		$	4.45
Granted						2,120,347			13.29
Exercised						(68,780	)		3.95
Forfeited or expired						(98,735	)		1.23
Balance as of December 31, 2017		1,244,968	$	5.20		3,883,432			9.16
Granted						554,243			16.69
Exercised						(592,342	)		4.43
Forfeited or expired						(643,446	)		12.52
Balance as of December 31, 2018		1,278,038	$	7.45		3,201,887		$	10.67

Schedule of Net Cash Proceeds from Exercise of Stock Options Less Shares Used for Minimum Withholding Taxes and Intrinsic Value of Options Exercised

Net cash proceeds from the exercise of stock options less shares used for minimum withholding taxes and the intrinsic value of options exercised were as follows:


	Year ended December 31,
In Thousands	2018		2017		2016
Net cash proceeds	$	2,622	$	265	$	-
Intrinsic value of options exercised	$	7,569	$	1,347	$	-

Summary of Activity of Restricted Stock Units

Information on restricted stock unit activity follows:


	Number of Restricted Stock Units Outstanding			Weighted-Average Grant Date Fair Value
Unvested balance at December 31, 2017		1,373,933		$	8.00
Granted		315,825			16.76
Vested		(261,507	)		9.89
Cancelled		(376,837	)		10.72
Unvested balance at December 31, 2018		1,051,414		$	10.15

Schedule of Weighted Average Price Per Unit


	Year ended December 31,
	2018		2017		2016
Weighted average price per unit	$	16.76	$	8.00	$	-

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Summary of Reconciliation of Statutory IncomeTax Rate

The following table reconciles the United States statutory income tax rate with our effective income tax rate:


	Year ended December 31,
	2018			2017			2016
United States statutory rate		21.0	%		34.0	%		34.0	%
State and local income taxes, net of federal tax benefits		0.7	%		-	%		-	%
Stock-based compensation		3.6	%		0.6	%		(1.2	%)
Deferred rate change		0.3	%		(12.9	%)		0.0	%
R&D credit		0.7	%		-	%		3.5	%
Other		0.7	%		-	%		-	%
Change in valuation allowance		(27.0	%)		(21.7	%)		(35.2	%)
Effective income tax rate		-	%		-	%		-	%

Schedule of Deferred Tax Assets And Liabilities

Deferred assets and liabilities consist of the following:


	December 31,
In Thousands	2018			2017
Net operating losses	$	16,372		$	9,252
Stock-based compensation		2,747			2,691
Financing lease obligations		4,009			2,131
Tax credit carry forwards		922			735
Compensation and employee benefits		474			576
Other		116			8
Gross deferred tax assets		24,640			15,393
Less valuation allowance		(20,329	)		(12,792	)
Net deferred tax assets		4,311			2,601
Fixed assets		(4,352	)		(2,600	)
Other		41			(1	)
Gross deferred tax liabilities		(4,311	)		(2,601	)
Net deferred tax asset or liability	$	-		$	-

Leases, Other Commitments, and Contingencies (Tables)

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Schedule of Noncancelable Future Lease Commitments

Noncancelable future lease commitments are as follows:


In Thousands	Operating Leases		Capital Leases

2019	$	47	$	1,715

2020		76		1,715

2021		36		1,685

2022		31		1,659

2023		-		1,445

After fiscal 2023		-		22,908

Total noncancelable future lease commitments	$	190	$	31,127

Supplemental Information (Tables)

12 Months Ended

Dec. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Components of Certain Balance Sheet Accounts

The components of certain balance sheet accounts are as follows:


	December 31,
In Thousands		2018			2017
Prepaid expenses and other current assets:

Prepaid expenses	$	893		$	261

Prepaid rent		40			86

R&D tax credit receivable		301			141

Forward purchase contracts		1			3

Other		66			135

Total	$	1,301		$	626

		December 31,
In Thousands		2018			2017

Land, buildings, and equipment:

Land under capital lease	$	5,690		$	5,690

Buildings		642			642

Buildings under capital lease		3,812			3,772

Leasehold improvements		52			169

Leasehold improvements under capital lease		10,023			0

Office furniture and equipment		1,789			1,672

Office furniture and equipment under capital lease		1,374			0

Computer equipment and software		2			20

Construction in progress		554			3,671

Total land, buildings, and equipment		23,938			15,636

Less accumulated depreciation		(2,088	)		(1,283)

Total	$	21,850		$	14,353


		December 31,
In Thousands		2018			2017
Other non-current assets:

R&D tax credit receivable	$	250		$	233

Other		56			124

Total	$	306		$	357



		December 31,
In Thousands	2018		2017
Other current liabilities:

Forward purchase contracts	$	248	$	4

Purchase commitments		407		-

Other		56		483

Total	$	711	$	487

Schedule of Certain Statements of Operations Amounts

Certain statements of operations amounts are as follows:


	Year Ended December 31,
In Thousands	2018		2017		2016
Research and development	$	629	$	6,086	$	928
Selling, general and administrative		3,756		6,005		20
Stock compensation expense	$	4,385	$	12,091	$	948


	Year Ended December 31,
In Thousands	2018			2017			2016
Interest expense	$	(1,257	)	$	(261	)	$	(5	)

Interest income		1,521			260			-
Interest, net	$	264		$	(1	)	$	(5)


	Year Ended December 31,
In Thousands	2018		2017		2016
Depreciation expense, including amortization of assets under capital lease	$	1,081	$	551	$	345

Schedule of Statements of Certain Statements of Cash Flows Amounts

Certain statements of cash flows amounts are as follows:


	Year Ended December 31,
In Thousands	2018		2017		2016
Cash, cash equivalents and restricted cash:

Cash and cash equivalents	$	93,794	$	56,664	$	5,026
Restricted cash, current		381		-		-
Non-current restricted cash		1,113		-		-
Total	$	95,288	$	56,664	$	5,026


	Year Ended December 31,
In Thousands	2018		2017		2016
Interest Paid	$	1,086	$	200	$	5

Non-cash additions to land, buildings and equipment	$	7,994	$	3,130	$	-

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2018

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information


	2018												2017
	Q1			Q2			Q3			Q4			Q1			Q2			Q3			Q4

Revenue	$	11		$	196		$	27		$	2		$	55		$	223		$	44		$	186

Operating expenses	$	(4,307	)	$	(7,688	)	$	(7,726	)	$	(8,630	)	$	(2,844	)	$	(3,463	)	$	(12,991	)	$	(6,999)

Net loss	$	(4,370	)	$	(7,576	)	$	(7,483	)	$	(8,468	)	$	(2,832	)	$	(3,395	)	$	(12,904	)	$	(6,849)

Net loss per share	$	(0.16	)	$	(0.25	)	$	(0.23	)	$	(0.27	)	$	(0.14	)	$	(0.17	)	$	(0.51	)	$	(0.30)

Organization and Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Significant Accounting Policies [Line Items]
Place of incorporation	Delaware
Impairment of long-lived assets	$ 0
Assumed dividend yield	0.00%
Income tax expense (benefit)	$ 0	$ 0	$ 0
Accounting Standards Update 2016-09 [Member]
Significant Accounting Policies [Line Items]
Income tax expense (benefit)	800,000
Net impact of adoption	$ 0
Cellectis [Member]
Significant Accounting Policies [Line Items]
Percentage of ownership in outstanding common stock	69.50%

Organization and Summary of Significant Accounting Policies - Schedule of Estimated Useful Life of Assets Used to Compute Depreciation Using the Straight-Line Method (Detail)	12 Months Ended
	Dec. 31, 2018
Buildings [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	10 years
Buildings [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	20 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	Remaining lease period
Office Furniture and Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	5 years
Office Furniture and Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	7 years
Assets under Capital Lease [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	4 years
Assets under Capital Lease [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	20 years
Computer Equipment and Software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	3 years
Computer Equipment and Software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	5 years

Financial Instruments, Fair Value, and Concentrations of Credit Risk - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Concentration of Risk, Financial Assets, Balance Sheet Groupings [Abstract]
Fair value of financing leases	$ 15.8	$ 14.2
Financing lease obligations	$ 18.5	$ 10.1

Financial Instruments, Fair Value, and Concentrations of Credit Risk - Summary of Fair Value Measurements and Financial Statement Presentation (Detail) - USD ($)
$ in Thousands

Dec. 31, 2018

Dec. 31, 2017

Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]

Fair Values of Assets

$ 1

$ 3

Forward Purchase Contracts [Member]

Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]

Fair Values of Assets

^[1]

^[2]

Fair Values of Liabilities

248

^[1]

^[2]

Level 2 [Member]

Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]

Fair Values of Assets

Level 2 [Member] | Forward Purchase Contracts [Member]

Fair Value, Concentration of Risk, Financial Statement Captions [Line Items]

Fair Values of Assets

^[1]

^[2]

Fair Values of Liabilities

$ 248

^[1]

$ 4

^[2]

[1]	The fair value for forward purchase contracts is estimated based on commodity futures market prices.
[2]	The fair value for forward purchase contracts is estimated based on commodity market future prices.

Related-Party Transactions - Additional Information (Detail) - USD ($)			12 Months Ended
	May 22, 2018	Jul. 25, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Follow-on Public Offering [Member]
Related Party Transaction [Line Items]
Common stock, issued and sold	4,057,500
Common stock issued price per share	$ 15.00
Cellectis [Member]
Related Party Transaction [Line Items]
Minimum net worth required			$ 300,000,000
Common stock, issued and sold		2,500,000
Cellectis [Member] \| Restricted Stock Units [Member]
Related Party Transaction [Line Items]
Common stock, issued and sold			63,175
Common stock issued price per share			$ 19.49
Cellectis [Member] \| Follow-on Public Offering [Member]
Related Party Transaction [Line Items]
Common stock, issued and sold	550,000		550,000
Common stock issued price per share			$ 15.00
General and Administrative Expense [Member] \| Cellectis [Member]
Related Party Transaction [Line Items]
Related party transaction, expenses from transactions with related party			$ 2,300,000	$ 2,000,000	$ 3,200,000

Stockholders Equity - Additional Information (Detail)				12 Months Ended
Stockholders Equity - Additional Information (Detail)	May 22, 2018 USD ($) $ / shares shares	Jul. 25, 2017 USD ($) $ / shares shares	Jun. 14, 2017 shares	Dec. 31, 2018 USD ($) $ / shares shares	Dec. 31, 2017 USD ($) $ / shares shares
Stockholders Equity [Line Items]
Preferred stock share authorized \| shares				50,000,000
Preferred stock share par value \| $ / shares		$ 0.0001		$ 0.0001
Net proceeds from issuance of common stock upon IPO and exercise of overallotmen		$ 58,000,000
Underwriting discounts and commissions		3,100,000
Offering expenses		$ 3,300,000
Net proceeds from issuance of common stock and exercise of overallotment				$ 57,041,000	$ 57,980,000
Stock split ratio		0.0245	100
Common stock, shares authorized \| shares			30,000,000	275,000,000	275,000,000
Authorised capital stock \| shares		325,000,000
Common stock, shares designated \| shares		275,000,000
Common stock, par value \| $ / shares		$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares designated \| shares		50,000,000
Repurchase of Common Stock				$ 230,000
Cellectis [Member]
Stockholders Equity [Line Items]
Common stock, issued and sold \| shares		2,500,000
Net proceeds from issuance of common stock and exercise of overallotment		$ 20.0
Outstanding obligation paid to parent		$ 5.7
IPO [Member]
Stockholders Equity [Line Items]
Common stock, issued and sold \| shares		8,050,000
IPO price per share \| $ / shares		$ 8.00
Underwriters Option to Purchase Additional Shares [Member]
Stockholders Equity [Line Items]
Common stock, issued and sold \| shares	457,500	1,050,000
Follow-on Public Offering [Member]
Stockholders Equity [Line Items]
Common stock, issued and sold \| shares	4,057,500
Underwriting discounts and commissions	$ 3,200,000
Offering expenses	700,000
Net proceeds from issuance of common stock and exercise of overallotment	$ 57,000,000
Common stock issued price per share \| $ / shares	$ 15.00
Follow-on Public Offering [Member] \| Cellectis [Member]
Stockholders Equity [Line Items]
Common stock, issued and sold \| shares	550,000			550,000
Net proceeds from issuance of common stock and exercise of overallotment	$ 8,300,000
Outstanding obligation paid to parent	$ 57,000,000
Common stock issued price per share \| $ / shares				$ 15.00

Net Loss Per Share - Schedule of Earnings Per Share, Basic and Diluted (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Net loss	$ (8,468)	$ (7,483)	$ (7,576)	$ (4,370)	$ (6,849)	$ (12,904)	$ (3,395)	$ (2,832)	$ (27,897)	$ (25,980)	$ (12,086)
Average number of common shares-basic and diluted EPS									30,683,421	23,153,661	19,600,000
Loss per share-basic and diluted									$ (0.91)	$ (1.12)	$ (0.62)
Anti-dilutive stock options and restricted stock units									4,253,301	5,257,365	1,930,600

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Stock-Based Compensation - Additional Information (Detail)	Dec. 31, 2018 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, number of shares available for grant	1,074,273
2017 Omnibus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, number of shares available for grant	2,696,680

Stock-Based Compensation - Summary of Fair Values of Stock Options Granted and Assumptions used in Black-Scholes Model (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Estimated fair values of stock options granted	$ 9,090	$ 2,420	$ 5,030
Risk-free interest rate, minimum	2.20%	1.30%	0.60%
Risk-free interest rate, maximum	3.00%	2.40%
Expected volatility, minimum	40.90%	27.40%	30.00%
Expected volatility, maximum	57.20%	45.10%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	5 years 7 months 6 days	1 year 2 months 12 days	5 years 9 months 18 days
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	10 years	10 years	6 years 2 months 12 days

Stock-Based Compensation - Stock Options - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense		$ 4,385	$ 12,091	$ 948
Aggregate intrinsic value of options outstanding and exercisable		$ 5,900
Weighted average remaining contractual term		7 years 7 months 6 days
2017 Omnibus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option expiration period		10 years
Stock option, vesting period		6 years
Stock-based compensation expense		$ 4,400	$ 11,700	$ 0
2017 Omnibus Plan [Member] \| Employee Termination [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 700
2017 Omnibus Plan [Member] \| IPO [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense		$ 5,600
Completion date of initial public offering		July 25, 2017
2017 Omnibus Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options priced at fair marrket value, percent		100.00%

Stock-Based Compensation - Summary of Stock Option Activity (Detail) - $ / shares		12 Months Ended
	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Options Outstanding, Beginning Balance		3,883,432	1,930,600
Options Exercisable, Ending Balance		1,278,038	1,244,968
Weghted-Average Exercise Price Per Share, Ending Balance		$ 7.45	$ 5.20
Options Outstanding, Granted		554,243	2,120,347
Options Outstanding, Exercised		(592,342)	(68,780)
Options Outstanding, Forfeited or expired		(643,446)	(98,735)
Options Outstanding, Ending Balance	1,930,600	3,201,887	3,883,432
Weighted-Average Exercise Price Per Share, Granted		$ 16.69	$ 13.29
Weighted-Average Exercise Price Per Share, Exercised		4.43	3.95
Weighted-Average Exercise Price Per Share, Forfeited or expired		12.52	1.23
Weighted-Average Exercise Price Per Share, Beginning Balance	$ 4.45	$ 10.67	$ 9.16

Stock-Based Compensation - Summary of Net Cash Proceeds from Exercise of Stock Options Less Shares Used for Minimum Withholding Taxes and Intrinsic Value of Options Exercised (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Net cash proceeds	$ 2,622	$ 265
Intrinsic value of options exercised	$ 7,569	$ 1,347

Stock-Based Compensation - Restricted Stock Units - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation expense related to to non-vested stock options and restricted stock units	$ 9.9
2017 Omnibus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock, vesting period	6 years
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total fair value vested	$ 2.7	$ 0.3
Unrecognized stock-based compensation expense, expected recognition weighted-average period	47 months
Restricted Stock Units [Member] \| 2017 Omnibus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock, vesting period	5 years
Employee Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation expense, expected recognition weighted-average period	50 months
Nonemployee Restricted Stock Units [Member] \| Cellectis [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividends	$ 2.3	$ 3.6	$ 0.0

Stock-Based Compensation - Summary of Activity of Restricted Stock Units (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant date fair value, Granted	$ 16.76	$ 8.00
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of restricted stock units outstanding, Unvested beginning balance	1,373,933
Number of restricted stock units outstanding, Granted	315,825
Number of restricted stock units outstanding, Vested	(261,507)
Number of restricted stock units outstanding, Cancelled	(376,837)
Number of restricted stock units outstanding, Unvested ending balance	1,051,414	1,373,933
Weighted-average grant date fair value, Unvested beginning balance	$ 8.00
Weighted-average grant date fair value, Granted	16.76
Weighted-average grant date fair value, Vested	9.89
Weighted-average grant date fair value, Cancelled	10.72
Weighted-average grant date fair value, Unvested ending balance	$ 10.15	$ 8.00

Stock-Based Compensation - Schedule of Weighted Average Price Per Unit (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Weighted average price per unit	$ 16.76	$ 8.00

Stock-Based Compensation - Cellectis Equity Incentive Plan - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted			554,243	2,120,347
Stock-based compensation expense			$ 4,385	$ 12,091	$ 948
Cellectis [Member] \| Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value for stock options granted	$ 17.16
Options granted		0
Stock-based compensation expense			$ 100	$ 400	$ 900

Income Taxes - Summary of Reconciliation of Statutory Income Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Effective Income Tax Rate Reconciliation, Amount [Abstract]
United States statutory rate	21.00%	34.00%	34.00%
State and local income taxes, net of federal tax benefits	0.70%
Stock-based compensation	3.60%	0.60%	(1.20%)
Deferred rate change	0.30%	(12.90%)	0.00%
R&D credit	0.70%		3.50%
Other	0.70%
Change in valuation allowance	(27.00%)	(21.70%)	(35.20%)
Effective income tax rate	0.00%	0.00%	0.00%

Income Taxes - Schedule of Deferred Tax Assets And Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Components of Deferred Tax Assets and Liabilities [Abstract]
Net operating losses	$ 16,372	$ 9,252
Stock-based compensation	2,747	2,691
Financing lease obligations	4,009	2,131
Tax credit carry forwards	922	735
Compensation and employee benefits	474	576
Other	116	8
Gross deferred tax assets	24,640	15,393
Less valuation allowance	(20,329)	(12,792)
Net deferred tax assets	4,311	2,601
Fixed assets	(4,352)	(2,600)
Other	41	(1)
Gross deferred tax liabilities	(4,311)	(2,601)
Net deferred tax asset or liability	$ 0	$ 0

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Taxes [Line Items]
Income tax operating loss carryforwards	$ 85.5
Income tax operating loss carryforwards not expired	31.6
Operating loss carryforwards expiration, 2019	0.0
Operating loss carryforwards Expiration, 2020	0.0
Operating loss carryforwards expiration, 2032 and beyond	$ 41.9
Federal income tax rates	21.00%	34.00%	34.00%
Minimum [Member]
Income Taxes [Line Items]
Income tax examination year under examination	P3Y
Maximum [Member]
Income Taxes [Line Items]
Income tax examination year under examination	P5Y
State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Income tax operating loss carryforwards	$ 12.0
State carryforward period	20 years
Federal and state [Member]
Income Taxes [Line Items]
Income tax operating loss carryforwards	$ 73.5

Leases, Other Commitments, and Contingencies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018 USD ($) Options	Dec. 31, 2017 USD ($) ft²	Dec. 31, 2016 USD ($)	Sep. 30, 2017 Options
Other Commitments [Line Items]
Lease term	20 years			20 years
Number of lease extension options \| Options	4			4
Extension term of lease agreement	5 years			5 years
Total rent expense under operating lease	$ 200,000	$ 300,000	$ 300,000
Proceeds from sale of land and uncompleted facility		$ 7,000,000
Annual base rent	$ 1,400,000
Percentage of annual base rent	8.00%
Increase in percentage of annual base rent on the sixth, eleventh and sixteenth anniversaries	7.50%
Forward purchase commitment amount	$ 12,400,000
Corporate Headquarters [Member]
Other Commitments [Line Items]
Office and lab building area \| ft²		40,000
Equipment [Member]
Other Commitments [Line Items]
Lease term	4 years
Restricted cash	$ 1,400,000
Maximum [Member] \| Equipment [Member]
Other Commitments [Line Items]
Sale-leaseback that can be financed or leased	1,100,000
Cellectis [Member]
Other Commitments [Line Items]
Minimum net worth required	$ 300,000,000
Cellectis [Member] \| Maximum [Member]
Other Commitments [Line Items]
Threshold percentage of ownership in outstanding common stock to enact indemnification agreement	50.00%

Leases, Other Commitments, and Contingencies - Schedule of Noncancelable Future Lease Commitments (Detail) $ in Thousands	Dec. 31, 2018 USD ($)
Noncancelable Capital Leases [Member]
2019	$ 1,715
2020	1,715
2021	1,685
2022	1,659
2023	1,445
After fiscal 2023	22,908
Total noncancelable future lease commitments	31,127
Noncancelable Operating Leases [Member]
2019	47
2020	76
2021	36
2022	31
2023	0
After fiscal 2023	0
Total noncancelable future lease commitments	$ 190

Employee Benefit Plan - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Compensation Related Costs [Abstract]
Defined contribution plan description	We provide a 401(k) defined contribution plan for all regular full-time employees who have completed three months of service.
Expenses to the plan by employer	$ 0.1	$ 0.1	$ 0.1

Condensed Financial Statements - Summary of Components of Certain Balance Sheet Accounts (Detail) - USD ($)
$ in Thousands

Dec. 31, 2018

Dec. 31, 2017

Prepaid expenses and other current assets:

Prepaid expenses

$ 893

$ 261

Prepaid rent

R&D tax credit receivable

301

141

Forward purchase contracts

Other

135

Prepaid expenses and other current assets

1,301

626

Land, buildings, and equipment:

Land, buildings, and equipment

23,938

15,636

Less accumulated depreciation

(2,088)

(1,283)

Land, buildings, and equipment

21,850

14,353

Other non-current assets:

R&D tax credit receivable

250

233

Other

124

Total

306

357

Other current liabilities:

Purchase commitments

407

Other

483

Total

711

487

Forward Purchase Contracts [Member]

Prepaid expenses and other current assets:

Forward purchase contracts

^[1]

^[2]

Other current liabilities:

Forward purchase contracts

248

^[1]

^[2]

Land Under Capital Lease [Member]

Land, buildings, and equipment:

Land, buildings, and equipment

5,690

Buildings [Member]

Land, buildings, and equipment:

Land, buildings, and equipment

642

Buildings Under Capital Lease [Member]

Land, buildings, and equipment:

Land, buildings, and equipment

3,812

3,772

Leasehold Improvements [Member]

Land, buildings, and equipment:

Land, buildings, and equipment

169

Leasehold Improvements Under Capital Lease [Member]

Land, buildings, and equipment:

Land, buildings, and equipment

10,023

Office Furniture and Equipment [Member]

Land, buildings, and equipment:

Land, buildings, and equipment

1,789

1,672

Office Furniture and Equipment Under Capital Lease [Member]

Land, buildings, and equipment:

Land, buildings, and equipment

1,374

Computer Equipment and Software [Member]

Land, buildings, and equipment:

Land, buildings, and equipment

Construction in Progress [Member]

Land, buildings, and equipment:

Land, buildings, and equipment

$ 554

$ 3,671

[1]	The fair value for forward purchase contracts is estimated based on commodity futures market prices.
[2]	The fair value for forward purchase contracts is estimated based on commodity market future prices.

Condensed Financial Statements - Summary of Certain Statements of Operations Amounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Stock compensation expense	$ 4,385	$ 12,091	$ 948
Depreciation expense, including amortization of assets under capital lease	1,081	551	345
Research and Development [Member]
Stock compensation expense	629	6,086	928
General and Administrative Expense [Member]
Stock compensation expense	$ 3,756	$ 6,005	$ 20

Condensed Financial Statements - Summary of Components of Interest, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Condensed Financial Information Disclosure [Abstract]
Interest expense	$ (1,257)	$ (261)	$ (5)
Interest income	1,521	260
Interest, net	$ 264	$ (1)	$ (5)

Condensed Financial Statements - Summary of Statements of Certain Statements of Cash Flows Amounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Financial Information Disclosure [Abstract]
Cash and cash equivalents	$ 93,794	$ 56,664	$ 5,026
Restricted cash, current	381
Non-current restricted cash	1,113
Cash, cash equivalents, and restricted cash	95,288	56,664	5,026	$ 24,687
Interest Paid	1,086	200	$ 5
Non-cash additions to land, buildings and equipment	$ 7,994	$ 3,130

Quarterly Financial Data (Unaudited) - Summary of Quarterly Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Uncategorized [Abstract]
Revenue	$ 2	$ 27	$ 196	$ 11	$ 186	$ 44	$ 223	$ 55	$ 236	$ 508	$ 399
Operating expenses	(8,630)	(7,726)	(7,688)	(4,307)	(6,999)	(12,991)	(3,463)	(2,844)	28,351	26,297	12,508
Net loss	$ (8,468)	$ (7,483)	$ (7,576)	$ (4,370)	$ (6,849)	$ (12,904)	$ (3,395)	$ (2,832)	$ (27,897)	$ (25,980)	$ (12,086)
Net loss per share	$ (0.27)	$ (0.23)	$ (0.25)	$ (0.16)	$ (0.30)	$ (0.51)	$ (0.17)	$ (0.14)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details