0001193125-22-235218 | 6-K/A | XBRL Viewer

Other comprehensive income (loss)

Net Loss

(56,956)

(51,787)

(5,169)

(6,393)

(5,451)

577

(4,874)

(1,519)

Total Comprehensive income (loss)

(63,348)

(5,451)

577

(51,787)

(56,661)

(6,688)

Allocation of prior period loss

(81,074)

81,074

Exercise of stock options Calyxt ,Values

227

146

Capital Increase Cellectis (ATM)

47,834

$ 146

47,688

47,834

Capital Increase Cellectis (ATM), Shares

2,415,630

Transaction costs (1)

^[1]

(910)

Transaction with subsidiaries

(1)

(6)

Exercise of share warrants, employee warrants, stock-options and free-shares vesting Cellectis

5,718

$ 16

5,702

5,718

Exercise of share warrants, employee warrants, stock-options and free-shares vesting Cellectis, Shares

265,494

Non-cash stock-based compensation expense

4,020

4,233

(213)

Balance at end of year at Jun. 30, 2021

(62)

(34)

(62)

302,323

$ 2,947

920,591

(9,602)

(586,284)

(51,787)

275,864

26,458

Ending balance, shares at Jun. 30, 2021

45,461,310

Beginning balance at Dec. 31, 2021

236,474

$ 2,945

934,696

(18,021)

(584,129)

(114,197)

221,293

15,181

Beginning balance, shares at Dec. 31, 2021

45,484,310

Other comprehensive income (loss)

Net Loss

(54,211)

(50,858)

(3,352)

(10,760)

(11,605)

1,218

(10,387)

(373)

Total Comprehensive income (loss)

(64,971)

(11,605)

1,218

(50,858)

(61,246)

(3,725)

Allocation of prior period loss

(114,197)

114,197

Issuance of Calyxt's common stock and exercise of Calyxt's pre-funded warrants (2)

^[2]

2,733

1,402

1,331

Transaction with subsidiaries

^[3]

2,152

(2,152)

Exercise of share warrants, employee warrants, stock-options and free-shares vesting Cellectis

$ 1

(1)

Exercise of share warrants, employee warrants, stock-options and free-shares vesting Cellectis, Shares

26,500

Non-cash stock-based compensation expense

6,285

5,331

954

Balance at end of year at Jun. 30, 2022

^[4]

(372,744)

372,744

$ 180,522

$ 2,946

$ 567,284

$ (29,626)

$ (320,812)

$ (50,858)

$ 168,933

$ 11,588

Ending balance, shares at Jun. 30, 2022

45,510,810

[1]	These costs correspond to the issuance costs related to the At-The-Market (“ATM”) financing program and were recorded as a reduction of share premium, in anticipation of share issuances that occurred in April 2021.
[2]	On February 23, 2022, Calyxt completed a follow-on offering, in which it issued 3,880,000 shares of its common stock, pre-funded warrants to purchase up to 3,880,000 shares of its common stock, and common warrants to purchase up to 7,760,000 shares of its common stock. The aggregate offering price for each share of common stock and accompanying common warrant was $1.41. The aggregate offering price for each pre-funded warrant and accompanying common warrant was $1.4099. In the aggregate, Calyxt received net proceeds of $10.0 million, after deducting approximately $0.9 million of underwriting discounts and estimated other offering expenses.The Pre-Funded Warrants have been classified as a liability measured at fair value through profit and loss in the Company’s consolidated balance sheet until their exercise in full on May 4, 2022, and subsequently settled with the counterparty in common stock. At the exercise date, the fair value of the Pre-Funded Warrants amounted to $1.6 million.The issuance of common stock and pre-funded warrants generates a $2.7 million of impact on equity.
[3]	Transaction with subsidiaries during the first six months of 2022 correspond to the reduction in the Group’s percentage of interest in Calyxt from 61.8% at December 31, 2021 to 51.3% at June 30, 2022, without a change in the consolidation method.
[4]	During the annual shareholders meeting of June 28, 2022, the shareholders, in accordance with French Law, approved the absorption of $372.7 million of retain earnings into share premium. This transaction has no impact on the total equity, comprehensive income (loss), assets (including cash) nor liabilities.

Statements of Changes in Consolidated Shareholders' Equity (Parenthetical) $ in Millions	May 04, 2022 USD ($)	Feb. 23, 2022 USD ($) Agreement shares	Feb. 28, 2022 Agreement
Statement [Line Items]
Issue of equity		$ 2.7
Common Stock [Member]
Statement [Line Items]
Share issued price per share \| Agreement			1.41
Prefunded Warrant [Member]
Statement [Line Items]
Fair value of pre funded warrants	$ 1.6
Prefunded Warrant [Member] \| Common Stock [Member]
Statement [Line Items]
Share issued price per share \| Agreement		1.4099
Calyxt Inc [member]
Statement [Line Items]
Ordinary shares issued \| shares		3,880,000
Proportion of ownership interest in subsidiary	51.40%
Underwriting discounts and other offering expenses		$ 0.9
Proceeds from issuing shares		$ 10.0
Calyxt Inc [member] \| Prefunded Warrant [Member]
Statement [Line Items]
Warrants Issued \| shares		3,880,000
Calyxt Inc [member] \| Common Warrants [Member]
Statement [Line Items]
Warrants Issued \| shares		7,760,000

The Company	6 Months Ended
The Company	Jun. 30, 2022
Text block1 [abstract]
The Company	Note 1. The Company Cellectis S.A. (hereinafter “Cellectis” or “we”) is a limited liability company (“société anonyme”) registered and domiciled in Paris, France. We are a clinical stage biotechnological company, employing our core proprietary technologies to develop products based on gene-editing with a portfolio of allogeneic Chimeric Antigen Receptor T-cells (“UCART”) product candidates in the field of immuno-oncology and gene-edited hematopoietic stem cells (“HSC”) product candidates in other therapeutic indications. Our UCART product candidates, based on gene-edited T-cells that express Chimeric Antigen Receptors (“CARs”), seek to harness the power of the immune system to target and eradicate cancers. We believe that CAR-based immunotherapy is one of the most promising areas of cancer research, representing a new paradigm for cancer treatment. We are designing next-generation immunotherapies that are based on gene-edited CAR T-cells. Our gene-editing technologies allow us to create allogeneic CAR T-cells, meaning they are derived from healthy donors rather than the patients themselves. We believe that the allogeneic production of CAR T-cells will allow us to develop cost-effective, “off-the-shelf” products and are capable of being stored and distributed worldwide. Our gene-editing expertise also enables us to develop product candidates that feature additional safety and efficacy attributes, including control properties designed to prevent them from attacking healthy tissues, to enable them to tolerate standard oncology treatments, and to equip them to resist mechanisms that inhibit immune-system activity. Together with our focus on immuno-oncology, we are using, through our HEAL platform, our gene-editing technologies to develop HSC product candidates in genetic diseases. As of June 30, 2022, Cellectis S.A. also owns 51.3% of the outstanding shares of common stock of Calyxt, Inc., our plant-based synthetic biology subsidiary that leverages its proprietary PlantSpring technology platform to engineer plant metabolism to produce innovative, high-value, and sustainable materials and products for use in helping customers meet their sustainability targets and financial goals. Calyxt’s primary focus and commercialization strategy is on engineering synthetic biology solutions through its PlantSpring platform for manufacture using its proprietary and differentiated BioFactory production system. Cellectis S.A., Cellectis, Inc., Cellectis Biologics Inc. and Calyxt, Inc. (or “Calyxt”) are sometimes referred to as a consolidated group of companies as the “Group.” COVID-19 Update While implementing health and safety measures in response to the COVID-19 pandemic, we continued to advance our proprietary allogeneic CAR T-cell programs during the six months ended June 30, 2022. Although the COVID-19 pandemic has slowed the enrollment of new patients, Cellectis continued to enroll patients in its AMELI-01, BALLI-01 and MELANI-01 clinical trials during the six months ended June 30, 2022. Despite the increasing availability of COVID-19 vaccines, the COVID-19 pandemic and government actions to contain it continue to result in significant disruptions to various public and commercial activities. With respect to clinical trials for both our proprietary allogeneic CAR T-cell programs and programs conducted by commercial partners, enrollment of new patients and the ability to conduct patient follow-up is expected to continue to be impacted by the COVID-19 pandemic. The exact timing of delays and overall impact of the COVID-19 pandemic to our business, preclinical studies, clinical trials and manufacturing activities is currently unknown, and we are monitoring the pandemic as it continues to evolve. At Calyxt, during the first six months of 2022, the COVID-19 pandemic did not have a material impact on operations. However, a resurgence of the COVID-19 pandemic, governmental response measures, and resulting disruptions could adversely affect Calyxt’s operations and results. The overall impact to Cellectis’ and Calyxt’s businesses will be dependent on future developments, which are highly uncertain and difficult to predict.

Accounting principles

6 Months Ended

Jun. 30, 2022

Accounting principles

Note 2. Accounting principles

2.1 Basis for preparation

The Interim Consolidated Financial Statements of Cellectis as of, and for the

six-month

period ended, June 30, 2022 were approved by our Board of Directors on August 4, 2022.

The Interim Consolidated Financial Statements are presented in U.S. dollars. See Note 2.2.

The Interim Consolidated Financial Statements as of, and for the

six-month

period ended June 30, 2022 have been prepared in accordance with International Accounting Standard (“IAS”) 34 Interim Financial Reporting, as issued by the International Accounting Standards Board (“IASB”).

The Interim Consolidated Financial Statements as of and for the

six-month

period ended June 30, 2022 have been prepared using the same accounting policies and methods as those applied for the year ended December 31, 2021, except as described below related to the new or amended accounting standards applied.

IFRS include International Financial Reporting Standards (“IFRS”), International Accounting Standards (“the IAS”), as well as the interpretations issued by the Standards Interpretation Committee (“the SIC”), and the International Financial Reporting Interpretations Committee (“IFRIC”).

Application of new or amended accounting standards or new amendments

The following pronouncements and related amendments have been adopted by us from January 1, 2022 but had no significant impact on the Interim Consolidated Financial Statements:

•

Amendments to IAS 37 – Onerous Contracts: Cost of Fulfilling a Contract (Effective for the accounting periods as of January 1, 2022)

•

Amendments to IAS 16 – Property, Plant and Equipment: Proceeds before Intended Use (Effective for the accounting periods as of January 1, 2022)

•

Amendments to IFRS 3 – Reference to the Conceptual Framework (Effective for the accounting periods as of January 1, 2022)

•

IFRS 9 Financial Instruments – Fees in the ’10 per cent’ Test for Derecognition of Financial Liabilities (Effective for the accounting periods as of January 1, 2022)

Accounting standards, interpretations and amendments issued but not yet effective

The following pronouncements and related amendments are applicable for first quarter accounting periods beginning after January 1, 2023 or later, as specified below. We are currently evaluating if the adoption of these pronouncements and amendments will have a material impact on our results of operations, financial position, or cash flows:

•

IFRS 17 Insurance Contracts (including Amendments to IFRS 17 issued in June 2020 and Amendment to IFRS 17—Initial Application of IFRS 17 and IFRS 9 – Comparative Information issued in December 2021) (issued in May 2017 and Effective for the accounting periods as of January 1, 2023)

•

Amendments to IAS 1 – Classification of Liabilities as Current or

Non-current

(issued in July 2020 and Effective for the accounting periods as of January 1, 2023)

•

Amendments to IAS 8 – Definition of Accounting Estimates (issued on 12 February 2021 and Effective for the accounting periods as of January 1, 2023)

•

Amendments to IAS 1 and IFRS Practice Statement 2 –Disclosure of Accounting Policies (issued in March 2021 and Effective for the accounting periods as of January 1, 2023)

•

Amendments to IAS 12 – Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (issued in May 2021 and Effective for the accounting periods as of January 1, 2023)

2.2 Currency of the financial statements

The Interim Consolidated Financial Statements are presented in U.S. dollars, which differs from the functional currency of Cellectis, which is the euro. We believe that this presentation enhances the comparability with peers, which primarily present their financial statements in U.S. dollars.

All financial information (unless indicated otherwise) is presented in thousands of U.S. dollars.

The statements of financial position of consolidated entities having a functional currency different from the U.S. dollar are translated into U.S. dollars at the closing exchange rate (spot exchange rate at the statement of financial position date) and the statements of operations, statements of comprehensive income (loss) and statements of cash flows of such consolidated entities are translated at the average period to date exchange rate. The resulting translation adjustments are included in equity under the caption “Other comprehensive income (loss)” in the Condensed Consolidated Statements of Changes in Shareholders’ Equity.

2.3 Consolidated entities and

non-controlling

interests

Accounting policy

We control all the legal entities included in the consolidation. An investor controls an investee when the investor is exposed to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Control requires power, exposure to variability of returns and a linkage between the two.

To have power, the investor needs to have existing rights that give it the current ability to direct the relevant activities that significantly affect the investee’s returns.

In order to ascertain control, potential voting rights which are substantial are taken into consideration.

Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary.

All intra-Group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full in the consolidation.

Consolidated entities

For the

six-month

period ended June 30, 2022, the consolidated group of companies (sometimes referred to as the “Group”) includes Cellectis S.A., Cellectis, Inc., Cellectis Biologics, Inc. and Calyxt.

As of June 30, 2022, Cellectis S.A. owns 100% of Cellectis, Inc., which owns 100% of Cellectis Biologics, Inc., and approximately 51.3% of Calyxt’s outstanding shares of common stock.

On September 21, 2021, Calyxt entered into an

At-the-Market

Program (“ATM Program”). Under the terms of the ATM

Program

, Calyxt may, from

time-to-time,

issue common stock having an aggregate offering value of up to $

50.0

million. At its discretion, Calyxt determines the timing and number of shares to be issued under the ATM Program. Based on Calyxt’s public float, as of the date of the filing of its Annual Report on Form

10-K,

Calyxt is only permitted to utilize a “shelf” registration statement, including the registration statement under which the ATM Program is operated, subject to Instruction I.B.6 to Form

S-3,

which is referred to as the “baby shelf” rules. For so long as Calyxt’s public float is less than $

75,000,000

, it

may

not sell more than the equivalent of

one-third

of its public float during any twelve consecutive months pursuant to the baby shelf rules. As of December 31, 2021, the Company had issued approximately

1.4

million shares of common stock under the ATM Program. Calyxt’s balance of cash and cash equivalents includes $3.9 million of net proceeds from those sales, and another $

0.2

million of cash was received in early January 2022 following the settlement of those sales with the broker. During the

six-month

period ended June 30, 2022, Calyxt did not issue any shares of common stock under the ATM Program.

On February 23, 2022, Calyxt completed the placement to an institutional investor in an

SEC-registered

underwritten offering of (i) 3,880,000 shares of Calyxt common stock,

(ii) pre-funded

warrants to purchase up to 3,880,000 shares of its common stock, and (iii) common warrants to purchase up to 7,760,000 shares of its common stock (the “Offering”). The shares of common stock and the

pre-funded

warrants were each sold in combination with corresponding common warrants, with one common warrant to purchase one share of common stock for each share of common stock or each

pre-funded

warrant sold. The

pre-funded

warrants are exercisable for an exercise price of $0.0001 per share of Calyxt common stock and the common warrants are exercisable for an exercise price of $1.41 per share of Calyxt common stock. The

pre-funded

warrants are immediately exercisable and remain exercisable until exercised, while the common warrants will be exercisable six months after the date of issuance and expire on August 23, 2027. The aggregate offering price for each share of common stock and an accompanying common warrant was $

1.41

. The aggregate offering price for each

pre-funded

warrant and an accompanying common warrant was $1.4099.

On May 5, 2022, all of Calyxt’s outstanding

pre-funded

warrants were exercised by their holder. Based on Calyxt’s 46,648,163 shares of outstanding common stock as of May 4, 2022, Cellectis S.A.’s ownership of Calyxt’s outstanding common stock as of May 5, 2022 was

51.4

% (51.3% as of June 30, 2022). If all remaining common warrants were fully exercised, Cellectis S.A.’s ownership of Calyxt’s outstanding common stock would be reduced to 43.9%.

On May 17, 2022, Calyxt, Inc. received a written notice from the Listing Qualifications Department of The Nasdaq Stock Market LLC (“Nasdaq”) that Calyxt is not in compliance with the requirement to maintain a minimum closing bid price of $1.00 per share, as set forth in Nasdaq Listing Rule 5450(a)(1) (the “Bid Price Requirement”), because the closing bid price of Calyxt’s common stock, par value $0.0001 per share, was below $1.00 per share for 30 consecutive business days. At Calyxt’s 2022 annual meeting of stockholders held on June 1, 2022, Calyxt got an approval from its stockholders of an amendment to its amended and restated certificate

of incorporation to effect a reverse stock split of Calyxt’s shares of common stock at a ratio not less than

2-to-1

and not greater than

10-to-1,

with the exact ratio set within that range at the discretion of Calyxt’s board of directors before April 1, 2024 without further approval or authorization of Calyxt’s stockholders (the “Reverse Stock Split”). There can be no assurance that the reverse stock split, if implemented, will increase the market price of Calyxt’s common stock in proportion to the reduction in the number of shares of Calyxt’s common stock outstanding before the reverse stock split or result in a permanent increase in the market price.

Non-controlling

interests

Non-controlling

shareholders held a 38.2% interest in Calyxt as of December 31, 2021 and a 48.7% interest in Calyxt as of June 30, 2022. These

non-controlling

interests were generated during the initial public offering of Calyxt and a subsequent

follow-on

offering, as well as through vesting and exercises of equity awards and Calyxt’s ATM Program.

Information concerning the Group's Consolidated Operations

6 Months Ended

Jun. 30, 2022

Information concerning the Group's Consolidated Operations

Note 3. Information concerning the Group’s Consolidated Operations

3.1 Revenues and other income

3.1.1 For the

six-month

period ended June 30

Revenues by country of origin and other income


	For the six-month period ended June 30,
	2021		2022

	$ in thousands
From France		20,061		2,972
From USA (1)		16,716		73

Revenues		36,777		3,045

Research tax credit		4,272		3,544
Subsidies and other		1,532		7

Other income		5,804		3,551

Total revenues and other income		42,581		6,596

(1)	Revenues from USA concern Calyxt only.

Revenues by nature


	For the six-month period ended June 30,
	2021		2022

	$ in thousands
Recognition of previously deferred upfront payments		—		—
Other revenues from collaboration agreements		20,014		2,530

Collaboration agreements		20,014		2,530

Licenses		—		276
Products & services		16,763		239

Total revenues		36,777		3,045

Recognition of other revenues for the

six-month

period ended June 30, 2022 mainly reflects (i) the recognition of two milestones related to Cellectis’ agreement with Cytovia for $1.5 million and the recognition of $1.0 million related a change of control of a licensee pursuant to the terms of the license agreement with Cellectis and amendment to the license agreement (extension of the option term) while recognition of other revenues for the

six-month

period ended June 30, 2021 mainly reflected (i) the recognition of $15.0 million of upfront amounts related to the grant of a

right-of-use

license as part of the agreement signed between Cellectis and Cytovia on February 12, 2021 and (ii) the recognition of a $5.1 million milestone related to Cellectis’ agreement with Allogene.

Revenues related to licenses include royalties received under our various license agreements.

Products and services revenues mainly include the revenues of plants activities which are primarily attributable to Calyxt’s seed and grain crop sales for $5.0 million during the first six months of 2021. The decreases in revenue and cost of goods sold were driven by the late 2021 completion of the wind-down of Calyxt’s soybean product line. All of Calyxt’s revenue in the first semester of 2022 was associated with Calyxt’s agreement with a large food ingredient manufacturer to develop a palm oil alternative.

3.1.2 For the three-month period ended June 30

Revenues by country of origin and other income


	For the three-month period ended June 30,
	2021			2022

	$ in thousands
From France (2)		(552	)		1,307
From USA (1)		11,728			42

Revenues		11,176			1,348

Research tax credit		1,909			1,416
Subsidies and other		1,530			0

Other income		3,439			1,416

Total revenues and other income		14,615			2,765

(1)	Revenues from USA concern Calyxt only.

(2)	For the three months ended June, 2022 is mainly driven by the recognition of $1.0 million related a change of control of a licensee pursuant to the terms of the license agreement with Cellectis and amendment to the license agreement

Revenues by nature


	For the three-month period ended June 30,
	2021			2022

	$ in thousands
Recognition of previously deferred upfront payments		—			—
Other revenues from collaboration agreements		(551	)		998

Collaboration agreements		(551	)		998

Licenses		(48	)		158
Products & services		11,775			192

Total revenues		11,176			1,348

3.2 Operating expenses

3.2.1

For the

six-month

period ended June 30


	For the six-month period ended June 30,
Cost of revenue	2021			2022
Cost of goods sold		(18,706	)		0
Royalty expenses		(1,194	)		(714	)

Cost of revenue		(19,899	)		(714	)


	For the six-month period ended June 30,
Research and development expenses	2021			2022
Wages and salaries		(20,863	)		(23,400	)
Social charges on stock option grants		(845	)		32
Non-cash stock-based compensation expense		(4,530	)		(3,554	)

Personnel expenses		(26,237	)		(26,923	)

Purchases and external expenses		(30,897	)		(22,578	)
Other		(5,204	)		(9,026	)

Total research and development expenses		(62,338	)		(58,527	)


	For the six-month period ended June 30,
Selling, general and administrative expenses	2021			2022
Wages and salaries		(9,183	)		(6,262	)
Social charges on stock option grants		(350	)		(39	)
Non-cash stock-based compensation expense		509			(2,731	)

Personnel expenses		(9,024	)		(9,033	)

Purchases and external expenses		(6,419	)		(5,910	)
Other		(2,776	)		(2,751	)

Total selling, general and administrative expenses		(18,219	)		(17,695	)


	For the six-month period ended June 30,
Personnel expenses	2021			2022
Wages and salaries		(30,046	)		(29,663	)
Social charges on stock option grants		(1,195	)		(8	)
Non-cash stock-based compensation expense		(4,020	)		(6,285	)

Total personnel expenses		(35,261	)		(35,956	)

The decrease in cost of goods sold of $18.7 million between the

six-month

period

ended June 30, 2021 and 2022 is driven by Calyxt’s business model for its PlantSpring Technology and BioFactory compared to the sales in the prior year of soybean products at Calyxt.

3.2.2 For the three-month period ended June 30


	For the three-month period ended June 30,
	2021			2022
Cost of goods sold		(11,375	)		(0	)
Royalty expenses		(380	)		(329	)

Cost of revenue		(11,754	)		(329	)


	For the three-month period ended June 30,
Research and development expenses	2021			2022
Wages and salaries		(9,986	)		(11,120	)
Social charges on free shares and stock option grants		(84	)		39
Non-cash stock-based compensation expense		(2,819	)		(1,894	)

Personnel expenses		(12,888	)		(12,975	)

Purchases and external expenses		(15,845	)		(11,626	)
Other		(2,413	)		(4,448	)

Total research and development expenses		(31,147	)		(29,048	)


	For the three-month period ended June 30,
Selling, general and administrative expenses	2021			2022
Wages and salaries		(3,206	)		(3,073	)
Social charges on free shares and stock option grants		(17	)		7
Non-cash stock-based compensation expense		(1,172	)		(1,484	)

Personnel expenses		(4,395	)		(4,549	)

Purchases and external expenses		(3,600	)		(2,523	)
Other		(1,348	)		(1,343	)

Total selling, general and administrative expenses		(9,343	)		(8,415	)


	For the three-month period ended June 30,
Personnel expenses	2021			2022
Wages and salaries		(13,192	)		(14,192	)
Social charges on free shares and stock option grants		(100	)		46
Non-cash stock-based compensation expense		(3,990	)		(3,378	)

Total personnel expenses		(17,283	)		(17,524	)

The decrease in cost of goods sold of $11.4 million between the three-month period ended June 30, 2021 and 2022 is driven by Calyxt’s

business

model for its PlantSpring Technology and BioFactory compared to the sales in the prior year of soybean products at Calyxt.

3.3 Reportable segments

Accounting policies

Reportable segments are identified as components of the Group that have discrete financial information available for evaluation by the Chief Operating Decision Maker (“CODM”), for purposes of performance assessment and resource allocation.

For the

six-month

period ended June 30, Cellectis’ CODM is composed of:

•

The Chief Executive Officer;

•

The Executive Vice President CMC and Manufacturing (previously The Executive Vice President Strategic Initiatives);

•

The Senior Vice President of US Manufacturing;

•

The Chief Scientific Officer;

•

The Chief Financial Officer;

•

The General Counsel;

•

The Chief Business Officer;

•

The Chief Regulatory & Pharmaceutical Compliance Officer;

•

The Chief Medical Officer; and

•

The Chief Human Resources Officer.

We view our operations and manage our business in two operating and reportable segments that are engaged in the following activities:

•

Therapeutics: This segment is focused on the development of (i) gene-edited allogeneic Chimeric Antigen Receptor

T-cells

product candidates (UCART) in the field of immuno-oncology (UCART) and (ii) gene-edited hematopoetic stem cells (HSC) product candidates in other therapeutic indications. These approaches are based on our core proprietary technologies. All these activities are supported by Cellectis S.A., Cellectis, Inc. and Cellectis Biologics, Inc. The operations of Cellectis S.A., the parent company, are presented entirely in the Therapeutics segment which also comprises research and development, management and support functions.

•

Plants: This segment is focused on using Calyxt’s proprietary PlantSpringTM technology platform to engineer plant metabolism to produce innovative, high-value, and sustainable materials and products for use in helping customers meet their sustainability targets and financial goals. Calyxt’s diversified product offerings will primarily be delivered through its proprietary BioFactory

™

production system. It corresponds to the activity of our U.S.-based majority-owned subsidiary, Calyxt, which is currently based in Roseville, Minnesota.

There are inter-segment transactions between the two reportable segments, including allocation of corporate general and administrative expenses by Cellectis S.A. and allocation of research and development expenses to the reportable segments.

With respect to corporate general and administrative expenses, Cellectis S.A. historically provided Calyxt, with general sales and administrative functions, accounting and finance functions, investor relations, intellectual property, legal advice, human resources, communication and information technology under a Management Services Agreement. Effective with the end of the third quarter 2019, Calyxt has internalized nearly all of the services previously provided by Cellectis under this agreement. Under the Management Services Agreement, Cellectis S.A. charges Calyxt, in euros at cost plus a

mark-up

ranging between zero to 10%, depending on the nature of the service. Amounts due to Cellectis S.A. pursuant to inter-segment transactions bear interest at a rate of the

12-month

Euribor plus 5% per annum.

The intersegment revenues represent the transactions between segments. Intra-segment transactions are eliminated within a segment’s results and intersegment transactions are eliminated in consolidation as well as in key performance indicators by reportable segment.

Information related to each reportable segment is set out below. Segment revenues and other income, research and development expenses, selling, general and administrative expenses, and cost of revenue and other operating income and expenses, and adjusted net income (loss) attributable to shareholders of Cellectis (which does not include

non-cash

stock-based compensation expense) are used by the CODM for purposes of making decisions about allocating resources to the segments and assessing their performance. The CODM does not review any asset or liability information by segment or by region.

Adjusted net income (loss) attributable to shareholders of Cellectis S.A. is not a measure calculated in accordance with IFRS. Because adjusted net income (loss) attributable to shareholders of Cellectis excludes

non-cash

stock-based compensation expense—a

non-cash

expense, our management believes that this financial measure, when considered together with our IFRS financial statements, can enhance an overall understanding of Cellectis’ financial performance. Moreover, our management views the Company’s operations, and manages its business, based, in part, on this financial measure.

The net income (loss) by segment includes the impact of the operations between segments while the intra-segment operations are eliminated.

Details of key performance indicators by reportable segment for the six months period ended June 30


	For the six-month period ended June 30, 2021									For the six-month period ended June 30, 2022
$ in thousands	Plants			Therapeutics			Total reportable segments			Plants			Therapeutics			Total reportable segments
External revenues		16,716			20,061			36,777			73			2,972			3,045
External other income		1,528			4,276			5,804			—			3,551			3,551

External revenues and other income		18,244			24,337			42,581			73			6,523			6,596

Cost of revenue		(18,706	)		(1,194	)		(19,899	)		—			(714	)		(714	)
Research and development expenses		(5,836	)		(56,503	)		(62,338	)		(6,297	)		(52,231	)		(58,527	)
Selling, general and administrative expenses		(7,528	)		(10,691	)		(18,219	)		(6,801	)		(10,893	)		(17,695	)
Other operating income and expenses		7			482			489			242			774			1,016

Total operating expenses		(32,063	)		(67,905	)		(99,968	)		(12,856	)		(63,064	)		(75,920	)

Operating income (loss) before tax		(13,818	)		(43,569	)		(57,387	)		(12,783	)		(56,541	)		(69,324	)

Net financial gain (loss)		(584	)		1,015			431			5,900			9,213			15,113

Net income (loss)		(14,402	)		(42,554	)		(56,956	)		(6,883	)		(47,328	)		(54,211	)

Non-controlling interests		5,169			—			5,169			3,352			—			3,352

Net income (loss) attributable to shareholders of Cellectis		(9,233	)		(42,554	)		(51,787	)		(3,531	)		(47,328	)		(50,858	)

Depreciation and amortization		(1,218	)		(5,954	)		(7,173	)		(1,316	)		(9,434	)		(10,749	)
Additions to tangible and intangible assets		308			11,020			11,327			671			1,452			2,123

Details of key performance indicators by reportable segment for the three months period ended June, 30


	For the three-month period ended June 30, 2021									For the three-month period ended June 30, 2022
$ in thousands	Plants			Therapeutics			Total reportable segments			Plants			Therapeutics			Total reportable segments
External revenues		11,728			(552	)		11,176			42			1,307			1,348
External other income		1,528			1,911			3,439			—			1,416			1,416

External revenues and other income		13,256			1,359			14,615			42			2,723			2,765

Cost of revenue		(11,337	)		(418	)		(11,754	)		0			(329	)		(329	)
Research and development expenses		(2,810	)		(28,336	)		(31,147	)		(3,419	)		(25,630	)		(29,048	)
Selling, general and administrative expenses		(3,410	)		(5,933	)		(9,343	)		(3,585	)		(4,830	)		(8,415	)
Other operating income and expenses		31			118			150			198			753			951

Total operating expenses		(17,526	)		(34,569	)		(52,096	)		(6,806	)		(30,036	)		(36,842	)

Operating income (loss) before tax		(4,270	)		(33,210	)		(37,481	)		(6,764	)		(27,313	)		(34,077	)

Financial gain (loss)		(294	)		(3,836	)		(4,129	)		6,322			8,301			14,623

Net income (loss)		(4,564	)		(37,046	)		(41,610	)		(442	)		(19,012	)		(19,454	)

Non controlling interests		1,691			—			1,691			506			—			506

Net income (loss) attributable to shareholders of Cellectis		(2,873	)		(37,046	)		(39,919	)		64			(19,012	)		(18,947	)

Depreciation and amortization		(614	)		(2,768	)		(3,382	)		(608	)		(4,500	)		(5,108	)
Additions to tangible and intangible assets		39			4,688			4,727			308			870			1,178

Impairment tests	6 Months Ended
Impairment tests	Jun. 30, 2022
Text block1 [abstract]
Impairment tests	Note 4. Impairment tests Our cash-generating units (“CGUs”) correspond to the operating/reportable segments: Therapeutics and Plants. No indicator of impairment has been identified for any intangible or tangible assets in the CGUs for the six-month period ended June 30, 2022.

Right-of-use assets

6 Months Ended

Jun. 30, 2022

Right-of-use assets

Note 5.

Right-of-use

assets

Details of

Right-of-use

assets

Under the provision of IFRS 16 “Leases”, the Company recognizes a right of use asset and lease liability on the Statement of financial position.

The breakdown of

right-of-use

assets is as follows:


	Building lease			Office and laboratory equipment			Total

	$ in thousands
Net book value as of January 1, 2021		62,424			11,421			73,845

Additions to tangible assets		(139	)		5,666			5,527
Depreciation expense		(2,882	)		(1,771	)		(4,653	)
Translation adjustments		(584	)		(85	)		(668	)

Net book value as of June 30, 2021		58,819			15,232			74,050

Gross value at end of period		70,818			18,871			89,689
Accumulated depreciation and impairment at end of period		(11,999	)		(3,639	)		(15,638	)
Net book value as of January 1, 2022		55,197			14,226			69,423

Additions		471			322			793
Disposal of right-of-use asset (1)		(2,577	)		(166	)		(2,743	)
Reclassification		—			—			—
Depreciation expense		(2,773	)		(2,144	)		(4,917	)
Translation adjustments		(1,242	)		(228	)		(1,469	)

Net book value as of June 30, 2022		49,076			12,010			61,086

Gross value at end of period		65,343			19,130			84,473
Accumulated depreciation at end of period		(16,267	)		(7,120	)		(23,386	)

(1)	The disposals of rights of use correspond primarily to the disposal of the right of use relating to the sublet portion of our leased New York premises.

Property, plant and equipment

6 Months Ended

Jun. 30, 2022

Property, plant and equipment

Note 6. Property, plant and equipment


	Lands and Buildings			Technical equipment			Fixtures, fittings and other equipment			Assets under construction			Total

	$ in thousands
Net book value as of January 1, 2021		16,765			4,436			3,171			47,301			71,673

Additions to tangible assets		2,778			2,127			1,046			5,376			11,327
Disposal of tangible assets		(40	)		(72	)		—			(59	)		(171	)
Reclassification		1,105			4,568			(860	)		(4,859	)		(47	)
Depreciation expense		(1,056	)		(1,399	)		(329	)		—			(2,784	)
Translation adjustments		(333	)		(83	)		(31	)		(73	)		(520	)

Net book value as of June 30, 2021		19,218			9,577			2,997			47,686			79,478

Gross value at end of period		25,844			24,821			4,603			47,686			102,954
Accumulated depreciation and impairment at end of period		(6,626	)		(15,245	)		(1,606	)		(0	)		(23,476	)
Net book value as of January 1, 2022		14,733			58,072			3,056			2,985			78,846

Additions to tangible assets		57			266			369			1,431			2,123
Disposal of tangible assets		(1	)		(151	)		(191	)		79			(263	)
Reclassification		78			1,474			52			(1,696	)		(91	)
Depreciation expense		(1,310	)		(3,838	)		(174	)		—			(5,322	)
Translation adjustments		(842	)		(304	)		(77	)		(117	)		(1,340	)

Net book value as of June 30, 2022		12,715			55,520			3,035			2,682			73,953

Gross value at end of period		21,080			75,981			5,089			2,682			104,832
Accumulated depreciation and impairment at end of period		(8,364	)		(20,461	)		(2,054	)		(0	)		(30,879	)

Assets under construction as of June 30, 2022 primarily relates to Cellectis’ raw and starting materials manufacturing facility and offices in Paris ($1.4 million) and the manufacturing facility in Raleigh, North Carolina ($1.1 million). The assets put into service in 2022 mainly concern Calyxt’s pilot BioFactory and technical equipment for $1.3 million.

Non-current Financial Assets	6 Months Ended
Non-current Financial Assets	Jun. 30, 2022
Text block1 [abstract]
Non-current financial assets	Note 7. Non-current financial assets As of June 30, 2022, non-current financial assets primarily for a total amount of $9.3 million and primarily consist of a $2.6 million deposit for the Company’s Raleigh’s building, $0.7 million deposit for the Company’s Paris’ building, $1.9 million related to a leasing agreement for equipment, $2.8 million for partial sublease of New-York commercial facility started in June 2022 and a $0.1 million deposit for Calyxt’s headquarters building, which correspond to long-term restricted cash. The residual amount mainly relates to deposits and guarantees.

Trade receivables and other current assets

6 Months Ended

Jun. 30, 2022

Trade receivables and other current assets

Note 8. Trade receivables and other current assets

8.1 Trade receivables


	As of December 31,			As of June 30,
	2021			2022

	$ in thousands
Trade receivables		20,390			2,602
Valuation allowance		(29	)		—

Total net value of trade receivables		20,361			2,602

All trade receivables have payment terms of less than one year. The trade receivables in 2021 were mainly due to an agreement with Cytovia Therapeutics, Inc. (“the Cytovia agreement”) Cellectis entered into on February 12, 2021. The consideration to Cellectis included a trade receivable of $20 million issued by Cytovia to Cellectis.

On April 26, 2022, we amended the Cytovia Agreement so that the right for Cellectis to receive an upfront cash payment or equity stake in Cytovia of $20 million is exchanged for a convertible note for a nominal amount of $20 million and a warrant , which is exercisable in connection with Cytovia’s combination with a special purpose acquisition company. The convertible note bears a 2% interest and converts (i) automatically in connection with certain fundamental transactions by which Cytovia becomes a publicly-traded company, and (ii) at our option in connection with a company sale, certain financing transactions and at maturity, in each case, into a number of shares of Cytovia equity securities that varies depending on such scenarios In certain scenarios (e.g., in connection with certain financing transactions), we may elect for the note to be paid in cash before its maturity date on December 31, 2022.

As of June 30, 2022, trade receivables consist primarily of two milestones for $1.5 million to be collected during the third quarter of 2022.

8.2 Subsidies receivables


	As of December 31,		As of June 30,
	2021		2022

	$ in thousands
Research tax credit		9,268		11,244

Total subsidies receivables		9,268		11,244

Research tax credit receivables as of June 30, 2022 include the accrual for a French research tax credit related to 2022 for $3.3 million and to previous periods for $7.2 million. The remaining amount relates to refundable tax credits in the United States. During December 2018, the French Tax Authority initiated an audit related to the 2014, 2015, 2016 and 2017 French research tax credits. In January 2022, a legal court confirmed that Cellectis was entitled to receive the amounts related to 2017 and 2018 tax credits. $0.8 million were collected in February 2022.

8.3 Other current assets


	As of December 31,		As of June 30,
	2021		2022

	$ in thousands
VAT receivables		1,398		1,621
Prepaid expenses and other prepayments		8,171		5,838
Tax and social receivables		46		65
Deferred expenses and other current assets		50		170

Total other current assets		9,665		7,694

Prepaid expenses and other prepayments primarily include advances to our

sub-contractors

on research and development activities. These mainly relate to advance payments to suppliers of biological raw materials and to third parties participating in product manufacturing.

During the year ended December 31, 2021, and the

six-month

period ended June 30, 2022, we prepaid certain manufacturing costs related to our product candidates UCART 123, UCART 22 and UCART CS1 of which the delivery of products or services is expected in the coming months.

As of December 31, 2021, and as of June 30, 2022, tax and social receivables relate mainly to social charges on personnel expenses.

Current financial assets and Cash and cash equivalents

6 Months Ended

Jun. 30, 2022

Current financial assets and Cash and cash equivalents

Note 9. Current financial assets and Cash and cash equivalents


As of December 31, 2021	Carrying amount		Unrealized Gains/(Losses)		Estimated fair value
			$ in thousands
Current financial assets		499		—		499
Cash and cash equivalents		185,636		—		185,636

Current financial assets and cash and cash equivalents		186,135		—		186,135


As of June 30, 2022	Carrying amount		Unrealized Gains/(Losses)		Estimated fair value
			$ in thousands
Current financial assets		24,186		—		24,186
Cash and cash equivalents		129,440		—		129,440

Current financial assets and cash and cash equivalents		153,626		—		153,626

9.1 Current financial assets

Current financial assets are composed of current restricted cash for $0.5 million.

As December 31, 2021 and June 30, 2022, current restricted cash consists of deposits to secure a Calyxt furniture and equipment sale-leaseback for $0.5 million.

Financial assets are measured at fair value through profit or loss in accordance with IFRS 9 include the following:

•

Financial assets including embedded derivatives for which Cellectis elected to designate at fair value through profit or loss;

•

Financial assets managed on a fair value basis; and

•

Derivative instruments that are not documented in hedging relationships

Following the amendment of the Cytovia Agreement signed on April 26, 2022, which substantially modified the cash flows to which Cellectis was entitled under the initial arrangement, the trade receivable amounting to $20 million was derocognized and the new financial assets received, i.e., a convertible note and a warrant, were recognized at their fair value under Level 3 instrument.

Considering the complexity of the model, this Level 3 instrument was valued by an external independent expert using all information shared by the management—in particular, unobservable parameters.

The valuation model chosen is based on the binomial model (Cox, Ross and Rubinstein) with the introduction of the issuer’s credit risk (modeled by a constant credit spread).

The fair value of the convertible note on April 26, 2022 amounts to $23 million with a $3 million financial gain in profit or loss.

This financial gain can be rationalized as a compensation for the delay and the risk supported by Cellectis with this amendment.

The convertible note, which may be converted in a number of ordinary or preferred shares of Cytovia or in cash that varies depending on several scenario, which are:

•

Conversion upon Qualified IPO

•

Conversion upon Qualified Direct Listing

•

Conversion upon Qualified SPAC Transaction

•

Conversion upon a Financing

•

Company Sale

•

Conversion at Maturity on December 31, 2022

The convertible note is a financial asset that is subsequently measured at fair value through profit or loss. The fair value of the convertible note on June 30, 2022 is $23.6 million.

Therefore, the total profit loss impact for the period from issuance to June 30, 2022 is a $3.6 million financial gain.

The fair value variation cannot be explained only by market conditions’ evolution since the exit scenario adopted for valuation is different for each date. This led to a different payoffs, given the right to convert into two different types of shares in each valuation date: (i) solely ordinary shares in conjunction with a SPAC transaction on April 26, 2022 and (ii) preferred shares in conjunction with an assumed private Financing on June 30, 2022.

Moreover, a transformation of the payoff formula under the Financing scenario shows the division of the Nominal of $20 million by the “Discount factor” of 80% leading to a nominal of $25 million, which offset the impact of the decrease of the share value.

Estimate of the fair value of the convertible note

The convertible note may be converted in a number of ordinary or preferred shares of Cytovia that varies depending on various scenarios. In certain scenarios (e.g., in connection with certain financing transactions), we may elect for the note to be paid or in cash before its maturity date on December 31, 2022. There are six different scenarii under which the bond may be converted and the probability of these scenarios is taken into account in the valuation.

For fair value measurement on April 26, 2022, a 100% probability of a SPAC qualified transaction was considered, as Isleworth Healthcare Acquisition Corp. and Cytovia Therapeutics had announced an agreement for a business combination to create a publicly listed company. The calculation was based on the Cytovia share price derived from the Isleworth Healthcare Acquisition Corp offer.

Main inputs for the valuation can be detailed as follows:


Date		April 26, 2022
Scenario		Conversion upon a SPAC transaction
Risk free rate		Reuters USD 3 months curves
Stock volatility		75.6% (common shares)
Credit spread (sectorial spread curves)		1000 bps
Cytovia share price		5.79

On June 30, 2022, the SPAC transaction was aborted, and the scenario considered was therefore changed to that of a conversion upon a financing of Cytovia. The estimated share price of Cytovia was therefore adjusted compared to that considered initially—notably to take into account the fact that the company would most likely remain private. Consequently, a 100% probability of private financing transaction was considered, for fair value measurement on June 30, 2022.

Main inputs for the valuation can be detailed as follows:


Date		June 30, 2022
Scenario		Conversion upon a financing
Risk free rate		Reuters USD 3 months curves
Stock volatility		59.7% (preferred shares)
Credit spread (sectorial spread curves)		125 bps
Cytovia share price		5.04

Sensitivity of the instrument at the end of June 30, 2022 is the following:

Valuation of the note with shocks on the note conversion date


	Convertible bond value (in $)
shock on date : -2 months		23,718,604
shock on date : -1 months		23,680,783
shock on date : 0 months		23,641,703
shock on date : 1 months		23,603,885
Valuation of the note with shocks on the z-spread

	Convertible bond value (in $)
shock on zspread : -50 bps		23,683,439
shock on zspread : 0 bps		23,641,703
shock on zspread : 50 bps		23,600,055
shock on zspread : 100 bps		23,558,494
shock on zspread : 200 bps		23,475,632

Neither volatility nor share value have material impact on this instrument’s value.

9.2 Cash and cash equivalents


	As of December 31,		As of June 30,
	2021		2022

	$ in thousands
Cash and bank accounts		137,725		86,791
Money market funds		13,933		13,564
Fixed bank deposits		33,978		29,084

Total cash and cash equivalents		185,636		129,440

Money market funds earn interest and are refundable overnight. Fixed bank deposits have fixed terms that are less than three months or are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in

value.

Financial liabilities

6 Months Ended

Jun. 30, 2022

Financial liabilities

Note 10. Financial liabilities

10.1 Detail of financial liabilities


	As of December 31,		As of June 30,
	2021		2022

	$ in thousands
Lease debts		71,526		66,591
State Guaranteed loan « PGE »		18,770		14,433
Non-current financial liabilities		1,259		1,203

Total non-current financial liabilities and non-current lease debts		91,555		82,227

Research Tax Credit prefinancing		—		5,667
Lease debts		8,329		8,091
State Guaranteed loan « PGE »		2,246		4,841
Current financial liabilities		108		801

Total current financial liabilities and current lease debts		10,683		19,400

Trade payables		23,762		24,159
Other current liabilities		13,731		10,884

Total Financial liabilities		139,731		136,670

State Guaranteed loan (or “

Prêt Garanti par l’Etat

”, or “PGE”) corresponds to Cellectis’ obtention of an €18.5 million (or $19.2 million using exchange rate as of June 30, 2022) loan from a bank syndicate formed with HSBC, Société Générale, Banque Palatine and Bpifrance in the form of a PGE. Initiated by the French Government to support companies during the

COVID-19

crisis, the PGE is a bank loan with a fixed interest rate ranging from 0.31% to 3.35%. After an initial interest-only term of two years, the loan will be amortized over up to four years at the option of the Company. The French government guarantees 90% of the borrowed amount.

As of June 30, 2022, the

non-current

financial liabilities are composed of Cellectis’ obtention in 2020 of a loan to finance leasehold improvement at its location in New York.

We finalized a Research Tax Credit financing with BPI in June 2022 and received €5.5 million in cash which represents a current financial liability of $5.7 million as of June 30, 2022.

As of June 30, 2022, the current financial liabilities are mainly composed of common warrants to purchase up to 7,760,000 shares of Calyxt’s common stock The common warrants have been classified as a liability in the Company’s consolidated balance sheet because the warrants include a put option election available to the holder of a common warrant that is contingently exercisable if Calyxt enters into a fundamental transaction through a change of control put. If the change of control Put is exercised by the holder of a common warrant, they may elect to receive either the consideration of the fundamental transaction or put the common warrant back to Calyxt in exchange for cash, based on terms and timing specified in the common warrant. If the put option is exercised, Calyxt is required to pay cash to the holder in an amount determined by the Black Scholes pricing model, with assumptions determined in accordance with the terms of the common warrants. Common warrants are Fair Value Level 3 instruments under IFRS 9 and will be reevaluated each quarter at their fair value through profit and loss. For the

six-month

period ended June 30, 2022, this reevaluation generated a financial gain of $7.4 million in the statement of consolidated operations of which $4.7 million for common warrants and $2.7 million for prefunded warrants.

10.2 Due dates of the financial liabilities


Balance as of June 30, 2022	Book value		Less than One Year		One to Five Years		More than Five Years

	$ in thousands
Lease debts		74,681		8,091		31,574		35,017
Financial liabilities		26,946		11,310		14,978		658

Financial liabilities		101,627		19,400		46,552		35,675

Trade payables		24,159		24,159		—		—
Other current liabilities		10,884		10,884		—		—

Total financial liabilities		136,670		54,443		46,552		35,675

Other current liabilities

6 Months Ended

Jun. 30, 2022

Other current liabilities

Note 11. Other current liabilities


	As of December 31,		As of June 30,
	2021		2022

	$ in thousands
VAT Payables		71		70
Accruals for personnel related expenses		12,483		9,624
Other		1,177		1,189

Total		13,731		10,884

Accruals for personnel are related to annual bonuses, paid

time-off

or PTO accruals and social expenses on stock options.

Other current liabilities are stable between December 31, 2021 and June 30, 2022.

Deferred revenues and contract liabilities

6 Months Ended

Jun. 30, 2022

Deferred revenues and contract liabilities

Note 12. Deferred revenues and contract liabilities


	As of December 31, 2021		As of June 30, 2022

	$ in thousands
Deferred revenues and contract liabilities		301		400

Total Deferred revenue and contract liabilities		301		400

Deferred revenues and contracts liabilities consist primarily of $

0.2

million deferred revenue on Therapeutics segment’s license agreements and $

0.1

million deferred revenue on a Plants segment’s collaboration agreement.

Share capital and premium related to the share capitals

6 Months Ended

Jun. 30, 2022

Share capital and premium related to the share capitals

Note 13. Share capital and premium related to the share capitals


Nature of the Transactions	Share Capital		Share premium			Number of shares		Nominal value

	$ in thousands (except number of shares)							in $
Balance as of January 1, 2021		2,785		863,911			42,780,186		0.05
Capital increase (ATM)		146		47,688			2,415,630		—
Exercise of share warrants, employee warrants and stock options		16		5,702			265,494		—
Non-cash stock-based compensation expense		—		4,233			—		—
Transaction costs		—		(910	)		—		—
Other movements		—		(34	)		—		—

Balance as of June 30, 2021		2,947		920,591			45,461,310		0.05

Balance as of January 1, 2022		2,945		934,696			45,484,310		0.05

Capital increase (ATM)		—		—			—		—
Exercise of share warrants, employee warrants and stock options		1		—			26,500		—
Non-cash stock-based compensation expense		—		5,331			—		—
Transaction costs		—		—			—		—
Other movements		—		(372,744	)		—		—

Balance as of June 30, 2022		2,946		567,284			45,510,810		0.05

Capital evolution during the

six-month

period ended June 30, 2022

•

During the

six-month

period ended June 30, 2022, 26,500 free shares were converted to 26,500 ordinary shares.

•

During the annual shareholders meeting of June 28, 2022, the shareholders, in accordance with French Law, approved the absorption of $372.7 million of retain earnings into share premium. This transaction has no impact on the total equity, comprehensive income (loss), assets (including cash) nor liabilities.

Non-cash stock-based compensation

6 Months Ended

Jun. 30, 2022

Non-cash stock-based compensation

Note 14.

Non-cash

stock-based compensation

14.1 Detail of Cellectis equity awards

Holders of vested Cellectis stock options and

non-employee

warrants are entitled to exercise such options and warrants to purchase Cellectis ordinary shares at a fixed exercise price established at the time such options and warrants are granted during their useful life.

For stock options and

non-employee

warrants, we estimate the fair value of each option on the grant date or other measurement date if applicable using a Black-Scholes option-pricing model, which requires us to make predictive assumptions regarding future stock price volatility, employee exercise behavior, dividend yield, and the forfeiture rate. We estimate our future stock price volatility based on Cellectis historical closing share prices over the expected term period. Our expected term represents the period of time that options granted are expected to be outstanding determined using the simplified method. The risk-free interest rate for periods during the expected term of the options is based on the French government securities with maturities similar to the expected term of the options in effect at the time of grant. We have never declared or paid any cash dividends and do not presently plan to pay cash dividends in the foreseeable future. Consequently, we used an expected dividend yield of zero. Options may be priced at 100 percent or more of the fair market value on the date of grant, and generally vest over four years after the date of grant. Options generally expire within ten years after the date of grant.

Stock Options

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


	2021	2022

Weighted-Average fair values of stock options granted	5.76€	1.73€
Assumptions:
Risk-free interest rate	0.00%	0.00% -0.91%
Share entitlement per options	1	1
Exercise price	8.54€ - 19.44€	3.48€ - 7.22€
Grant date share fair value	7.42€ - 16.54€	3.27€ - 6.74€
Expected volatility	58.4% - 60.1%	58.7% - 60.0%
Expected term (in years)	6.15	6.03 - 6.15
Vesting conditions	Service	Service
Vesting period	Graded	Graded

Information on stock option activity follows:


	Options Exercisable		Weighted- Average Exercise Price Per Share			Options Outstanding			Weighted- Average Exercise Price Per Share			Remaining Average Useful Life

Balance as of December 31, 2020		8,002,398		25.28	€		9,486,657			23.97	€		5.9y
Granted		—		—			1,031,235			18.76	€
Exercised		—		—			(253,494	)		18.49	€
Forfeited or Expired		—		—			(1,104,604	)		24.27	€
Balance as of December 31, 2021		7,566,679		24.78	€		9,159,794			23.50	€		5.3y
Granted		—		—			147,280			4.16	€
Exercised		—		—			—			—
Forfeited or Expired		—		—			(707,776	)		21.40	€
Balance as of June 30, 2022		7,425,644		24.59	€		8,599,298			23.34	€		4.9y

Share-based compensation expense related to stock option awards was $1.8 million and $1.6 million for the

six-month

period ended June 30, 2022 and 2021, respectively.

On March 3, 2022, the Board of Directors granted 709,204 stock options of which 629,165 will not be considered for share-based compensation expense until formal approval in July 4, 2022 from beneficiaries. For executive members, stock options vesting period is between

one

and

four years

and based on performance criteria. For all other beneficiaries, the vesting period for stock options is between

one

and

four

years and without performance criteria.

Non-Employee

Warrants

non-employee

Warrants (or “Bons de Souscriptions d’Actions” or “BSA”) have been granted during the periods presented.

Information on

non-employee

warrants activity follows:


	Warrants Exercisable			Weighted- Average Exercise Price Per Share			Warrants Outstanding			Weighted- Average Exercise Price Per Share			Remaining Average Useful Life

Balance as of December 31, 2020		899,225			27.15	€		899,225			27.15	€		5.3y
Granted		—	€		—	€		—	€		—	€
Exercised		—	€		—	€		(3,000)			18.68	€
Forfeited or Expired		—	€		—	€		—	€		—	€
Balance as of December 31, 2021		896,225			27.18	€		896,225			27.18	€		4.3y
Granted		—	€		—	€		—	€		—	€
Exercised		—	€		—	€		—	€		—	€
Forfeited or Expired		—	€		—	€		—	€		—	€
Balance as of June 30, 2022		896,225			27.18	€		896,225			27.18	€		3.8y

Considering that all

non-employee

warrants have vested, there was no share-based compensation expense related to

non-employee

warrants awards for the

six-month

period ended June 30, 2022 and June 30, 2021.

Free shares

The free shares granted prior to 2018 are subject to a

two-year

vesting period and additional

two-year

holding period for French residents and four-years vesting period for foreign residents.

The free shares granted in 2018 and until 2021 are subject to at least

one-year

vesting and additional

one-year

vesting period for French residents and

two-years

vesting period for foreign residents. The vesting of free shares granted to executive officers of the Company in October 2020 are subject to performance conditions with a minimum vesting of a

3-year

period.

The free shares granted in 2021 and after are subject to a three-year vesting period for all employees, provided that the free shares granted to executive officers are subject to performance conditions with a minimum vesting of a

3-year

period.

Information on free shares activity follows:


	Number of Free shares Outstanding			Weighted-Average Grant Date Fair Value
Unvested balance at December 31, 2020		629,650			19.59	€
Granted		510,316			8.31	€
Vested		(32,000	)		14.39	€
Cancelled		(185,265	)		16.49	€
Unvested balance at December 31, 2021		922,701			14.15	€
Granted		87,259			3.44	€
Vested		(26,500	)		10.46	€
Cancelled		(79,929	)		17.30	€
Unvested balance at June 30, 2022		903,531			15.20	€

The fair value of free shares corresponds to the grant date share fair value.

We have never declared or paid any cash dividends and do not presently plan to pay cash dividends in the foreseeable future. Consequently, we used an expected dividend yield of zero in determining fair value.

Share-based compensation expense related to free shares awards was $2.5 million and $3.0 million for the

six-month

period ended June 30, 2022 and 2021, respectively.

On March 3, 2022, the Board of Directors granted 274,551 free shares of which 234,551 will not be considered for share-based compensation expense until formal approval in July 4, 2022 from beneficiaries. For executive members, free shares vesting period is three years and based on performance criteria. For all other beneficiaries, the vesting period for free shares is three years and without performance criteria.

14.2 Detail of Calyxt equity awards

Stock Options

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


	2021	2022

Weighted-Average fair values of stock options granted	$4.54	$0.86
Assumptions:
Risk-free interest rate	0.6% - 1.1%	1.9% - 3.5%
Share entitlement per options	1	1
Exercise price	$4.22 - $9.38	$0.30 - $1.42
Grant date share fair value	$4.22 - $9.38	$0.30 - $1.42
Expected volatility	80.1% - 82.0%	89.7% - 92.8%
Expected term (in years)	5.5 - 6.5	5.50 - 6.89
Vesting conditions	Service	Service
Vesting period	Graded	Graded

Calyxt estimates the fair value of each option on the grant date or other measurement date if applicable using a Black-Scholes option-pricing model, which requires Calyxt to make predictive assumptions regarding future stock price volatility, employee exercise behavior, dividend yield, and the forfeiture rate. Calyxt estimates its future stock price volatility using the historical volatility of comparable public companies over the expected term of the option.

Calyxt’s expected term represents the period of time that options granted are expected to be outstanding determined using the simplified method.

The risk-free interest rate for periods during the expected term of the options is based on the U.S. Treasury

zero-coupon

yield curve in effect at the time of grant.

Calyxt has not paid and does not expect to pay dividends for the foreseeable future.

Options may be priced at 100 percent or more of the fair market value on the date of grant, and generally vest over six years after the date of grant. Options generally expire within ten years after the date of grant. Certain awards granted before Calyxt’s IPO contained accelerated vesting provisions if certain events occurred as defined in the option agreement.

Information on stock option activity follows:


	Options Exercisable			Weighted- Average Exercise Price Per Share			Options Outstanding			Weighted- Average Exercise Price Per Share		Remaining Average Useful Life
Balance as of December 31, 2020		2,347,665		$	10.15			4,621,173		$	10.30		6.2y
Granted		—	€		—	€		774,959		$	5.20
Exercised		—	€		—	€		(61,372	)	$	3.70
Forfeited or Expired		—	€		—	€		(676,355	)	$	10.75
Balance as of December 31, 2021		2,789,110		$	10.23			4,658,405		$	9.47		5.6y
Granted		—	€		—	€		1,609,000		$	1.12
Exercised		—	€		—	€
Forfeited or Expired		—	€		—	€		(329,417	)	$	7.82
Balance as of June 30, 2022		3,018,231		$	10.20			5,937,988		$	7.30		5.3y

Stock-based compensation expense related to stock option awards was $0.9 million, compared to an expense of $0.4 million due to options forfeiture or expiration for the

six-month

period ended June 30, 2022 and 2021, respectively.

Restricted Stock Units

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

Information on restricted stock unit activity follows:


	Number of Restricted Stock Units Outstanding			Weighted-Average Grant Date Fair Value
Unvested balance at December 31, 2020		547,807		$	9.49
Granted		406,981		$	4.59
Vested		(193,857	)	$	7.68
Cancelled		(189,628	)	$	10.91
Unvested balance at December 31, 2021		571,303		$	6.15
Granted		1,077,600		$	1.26
Vested		(181,248	)	$	6.38
Cancelled		(61,613	)	$	5.55
Unvested balance at June 30, 2022		1,406,042		$	2.40

The fair value of restricted stock units corresponds to the grant date share fair value.

Calyxt has not paid and does not expect to pay dividends for the foreseeable future.

Share-based compensation expense related to restricted stock units awards was $0.7 million, compared to a gain of $0.6 million due to options forfeiture or expiration for the

six-month

periods ended June 30, 2022 and 2021, respectively.

Performance Stock Unit

In June 2019, Calyxt granted performance stock units, which carry a market condition based on Calyxt share price. These awards contain a continuous service period of three years, the performance period, from the date of grant, followed by a restricted period of two years if the shares are issued following the performance period during which the grantee is required to provide continuous service and the awarded shares must be held by the grantee until the end of the period. The number of shares of common stock delivered following the performance period depends upon the change in Calyxt share price during the performance period. Calyxt granted a targeted 311,667 performance stock units. The performance criteria allow for the actual payout to be between zero and 120 percent of target. The fair value of the performance stock units and the assumptions used for the Monte Carlo simulation were as follows:


Date of grant	06/28/2019
Estimated fair values of performance stock units granted	$	7.06
Assumptions:
Risk-free interest rate		1.71	%
Expected volatility		75.0	%
Expected term (in years)		3.0 years

During 2021, Calyxt recognized a benefit from the forfeiture of 166,667 performance stock units held by Mr. Blome, its former Chief Executive Officer.

In July 2021, Calyxt granted 600,000 performance stock units under the Inducement Plan to Mr. Carr. The performance stock units will vest if Calyxt’s stock remains above three specified price levels for thirty calendar days over the three-year performance period. The performance stock units will be settled in unrestricted shares of Calyxt’s common stock on the vesting date.

In March 2022, Calyxt granted 530,000 performance stock units under the 2017 Plan to five employees including four executive officers. The performance stock units include three annual performance periods (2022, 2023, and 2024) and target performance levels for each of those periods linked to the achievement of Calyxt’s objectives as determined annually for the respective period by the Compensation Committee of Calyxt’s Board of Directors (the Compensation Committee). Earned awards will be settled in shares of Calyxt’s stock no later than March 15 of the following year. The grant date for the tranche of awards linked to 2022 performance, which triggers the determination of the aggregate amount of expense for each tranche of performance stock units awarded, has been determined by the Compensation Committee. The grant date for the tranche of awards linked to 2022 performance is May 4, 2022. Determination of expense for the 2023 and 2024 tranches of PSUs will be made when the associated business objectives are determined.

In June 2022, PSU grants made to two executive officers in 2019 were forfeited because the underlying performance criteria were not met. These PSUs contained a market condition and had a five-year service period. The Company will continue to expense these PSUs over the remaining service period.

Information on performance stock unit activity follows:


	Number of Performance Stock Units Outstanding
Unvested balance at December 31, 2020		311,667
Granted		600,000
Vested		—
Cancelled		(166,667	)
Unvested balance at December 31, 2021		745,000
Granted		530,000
Vested		(145,000	)
Cancelled		—
Unvested balance at June 30, 2022		1,130,000

Share-based compensation expense related to performance stock units awards was $0.3 million, compared to a gain of $0.3 million due to options forfeiture or expiration for the

six-month

periods ended June 30, 2022 and 2021, respectively.

Earnings per share

6 Months Ended

Jun. 30, 2022

Earnings per share

Note 15. Earnings per share

15.1 For the

six-month

periods ended June 30


	For the six-month period ended June 30,
	2021			2022
Net income (loss) attributable to shareholders of Cellectis ($ in thousands)		(51,787	)		(50,858	)
Weighted average number of outstanding shares, used to calculate both basic and diluted net result per share		44,163,914			45,497,127
Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis
Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share)		(1.17	)		(1.12	)
Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share)		(1.17	)		(1.12	)

When we have net loss, in accordance with IFRS, we use the weighted average number of outstanding shares, basic to compute the diluted adjusted net income (loss) attributable to shareholders of Cellectis ($/share). When we have net income, in accordance with IFRS, we use the weighted average number of outstanding shares, diluted to compute the diluted adjusted net income (loss) attributable to shareholders of Cellectis ($/share).

15.1 For the three-month periods ended June 30


	For the three-month period ended June 30,
	2021			2022
Net income (loss) attributable to shareholders of Cellectis ($ in thousands)		(39,919	)		(18,947	)
Weighted average number of outstanding shares, used to calculate both basic and diluted net result per share		45,461,310			45,507,921
Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis per share ($ / share)
Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share)		(0.88	)		(0.42	)
Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share)		(0.88	)		(0.42	)

Provisions

6 Months Ended

Jun. 30, 2022

Provisions

Note 16. Provisions


	31/12/2021		Additions		Amounts used during the period			Reversals			OCI			30/06/2022

	$ in thousands
Pension		4,073		288		—			—			(1,509	)		2,852
Employee litigation and severance		508		—		(175	)		(76	)		(29	)		228
Commercial litigation		363		—		—			(127	)		(24	)		212

Total		4,944		288		(175	)		(203	)		(1,562	)		3,292

Non-current provisions		4,073		288		—			—			(1,509	)		2,852
Current provisions		871		—		(175	)		(203	)		(53	)		440

During the

six-month

period ended June 30, 2022, additions mainly relate to (i) pension service cost for the period of $0.3 million. The $1.5 million gain in Other Comprehensive Income of the period for the pensions provision is mainly due to the increase of the discount rate used in the actuarial valuation from 1.13% to 3.33%.

The amounts used and reversed during the period mainly relate to (i) the settlement of employee litigations for $

0.3

million and (ii) the update of a commercial litigation for $

0.2

million.

Commitments

6 Months Ended

Jun. 30, 2022

Commitments

Note 17. Commitments


As of June 30, 2022	Total		Less than 1 year		1 - 3 years		3 - 5 years		More than 5 years

	$ in thousands
License and collaboration agreements		16,815		1,530		3,060		3,060		9,165
Clinical & Research and Development agreements		335		335		—		—		—
IT licensing agreements		1,006		445		560		—		—

Total commitments		18,155		2,310		3,620		3,060		9,165

Obligations under the terms of license and collaboration agreements

We have entered into various license agreements with third parties that subject us to certain fixed license fees, as well as fees based on future events, such as research and sales milestones.We also have collaboration agreements whereby we are obligated to pay royalties and milestone payments based on future events that are uncertain and therefore they are not included in the table above.

Obligations under the terms of Clinical & Research agreements

We have entered into clinical and research agreements where we are obligated to pay for services to be provided regarding our research collaboration agreements, clinical trials and translational research projects.

Obligations under the terms of IT licensing agreements

We have entered into an IT licensing agreement and have related obligations to pay licensing fees.

Subsequent events	6 Months Ended
Subsequent events	Jun. 30, 2022
Text block1 [abstract]
Subsequent events	Note 18. Subsequent events No subsequent event has been identified.

Accounting principles (Policies)

6 Months Ended

Jun. 30, 2022

Currency of the financial statements

Basis for preparation

2.1 Basis for preparation

The Interim Consolidated Financial Statements of Cellectis as of, and for the

six-month

period ended, June 30, 2022 were approved by our Board of Directors on August 4, 2022.

The Interim Consolidated Financial Statements are presented in U.S. dollars. See Note 2.2.

The Interim Consolidated Financial Statements as of, and for the

six-month

The Interim Consolidated Financial Statements as of and for the

six-month

Application of new or amended accounting standards or new amendments

The following pronouncements and related amendments have been adopted by us from January 1, 2022 but had no significant impact on the Interim Consolidated Financial Statements:

•

Amendments to IAS 37 – Onerous Contracts: Cost of Fulfilling a Contract (Effective for the accounting periods as of January 1, 2022)

•

Amendments to IAS 16 – Property, Plant and Equipment: Proceeds before Intended Use (Effective for the accounting periods as of January 1, 2022)

•

Amendments to IFRS 3 – Reference to the Conceptual Framework (Effective for the accounting periods as of January 1, 2022)

•

IFRS 9 Financial Instruments – Fees in the ’10 per cent’ Test for Derecognition of Financial Liabilities (Effective for the accounting periods as of January 1, 2022)

Accounting standards, interpretations and amendments issued but not yet effective

•

Amendments to IAS 1 – Classification of Liabilities as Current or

Non-current

(issued in July 2020 and Effective for the accounting periods as of January 1, 2023)

•

Amendments to IAS 8 – Definition of Accounting Estimates (issued on 12 February 2021 and Effective for the accounting periods as of January 1, 2023)

•

Amendments to IAS 1 and IFRS Practice Statement 2 –Disclosure of Accounting Policies (issued in March 2021 and Effective for the accounting periods as of January 1, 2023)

•

2.2 Currency of the financial statements

All financial information (unless indicated otherwise) is presented in thousands of U.S. dollars.

Consolidated entities and non-controlling interests

2.3 Consolidated entities and

non-controlling

interests

Accounting policy

To have power, the investor needs to have existing rights that give it the current ability to direct the relevant activities that significantly affect the investee’s returns.

In order to ascertain control, potential voting rights which are substantial are taken into consideration.

Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary.

All intra-Group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full in the consolidation.

Consolidated entities

For the

six-month

period ended June 30, 2022, the consolidated group of companies (sometimes referred to as the “Group”) includes Cellectis S.A., Cellectis, Inc., Cellectis Biologics, Inc. and Calyxt.

As of June 30, 2022, Cellectis S.A. owns 100% of Cellectis, Inc., which owns 100% of Cellectis Biologics, Inc., and approximately 51.3% of Calyxt’s outstanding shares of common stock.

On September 21, 2021, Calyxt entered into an

At-the-Market

Program (“ATM Program”). Under the terms of the ATM

Program

, Calyxt may, from

time-to-time,

issue common stock having an aggregate offering value of up to $

50.0

10-K,

Calyxt is only permitted to utilize a “shelf” registration statement, including the registration statement under which the ATM Program is operated, subject to Instruction I.B.6 to Form

S-3,

which is referred to as the “baby shelf” rules. For so long as Calyxt’s public float is less than $

75,000,000

, it

may

not sell more than the equivalent of

one-third

of its public float during any twelve consecutive months pursuant to the baby shelf rules. As of December 31, 2021, the Company had issued approximately

1.4

million shares of common stock under the ATM Program. Calyxt’s balance of cash and cash equivalents includes $3.9 million of net proceeds from those sales, and another $

0.2

million of cash was received in early January 2022 following the settlement of those sales with the broker. During the

six-month

period ended June 30, 2022, Calyxt did not issue any shares of common stock under the ATM Program.

On February 23, 2022, Calyxt completed the placement to an institutional investor in an

SEC-registered

underwritten offering of (i) 3,880,000 shares of Calyxt common stock,

(ii) pre-funded

pre-funded

warrants were each sold in combination with corresponding common warrants, with one common warrant to purchase one share of common stock for each share of common stock or each

pre-funded

warrant sold. The

pre-funded

warrants are exercisable for an exercise price of $0.0001 per share of Calyxt common stock and the common warrants are exercisable for an exercise price of $1.41 per share of Calyxt common stock. The

pre-funded

1.41

. The aggregate offering price for each

pre-funded

warrant and an accompanying common warrant was $1.4099.

On May 5, 2022, all of Calyxt’s outstanding

pre-funded

51.4

% (51.3% as of June 30, 2022). If all remaining common warrants were fully exercised, Cellectis S.A.’s ownership of Calyxt’s outstanding common stock would be reduced to 43.9%.

of incorporation to effect a reverse stock split of Calyxt’s shares of common stock at a ratio not less than

2-to-1

and not greater than

10-to-1,

Non-controlling

interests

Non-controlling

shareholders held a 38.2% interest in Calyxt as of December 31, 2021 and a 48.7% interest in Calyxt as of June 30, 2022. These

non-controlling

interests were generated during the initial public offering of Calyxt and a subsequent

follow-on

offering, as well as through vesting and exercises of equity awards and Calyxt’s ATM Program.

Information concerning the Group's Consolidated Operations (Tables)

6 Months Ended

Jun. 30, 2022

Revenues By Country of Origin and Other Income

Revenues by country of origin and other income


	For the six-month period ended June 30,
	2021		2022

	$ in thousands
From France		20,061		2,972
From USA (1)		16,716		73

Revenues		36,777		3,045

Research tax credit		4,272		3,544
Subsidies and other		1,532		7

Other income		5,804		3,551

Total revenues and other income		42,581		6,596

(1)	Revenues from USA concern Calyxt only.

Revenues by country of origin and other income


	For the three-month period ended June 30,
	2021			2022

	$ in thousands
From France (2)		(552	)		1,307
From USA (1)		11,728			42

Revenues		11,176			1,348

Research tax credit		1,909			1,416
Subsidies and other		1,530			0

Other income		3,439			1,416

Total revenues and other income		14,615			2,765

(1)	Revenues from USA concern Calyxt only.

(2)	For the three months ended June, 2022 is mainly driven by the recognition of $1.0 million related a change of control of a licensee pursuant to the terms of the license agreement with Cellectis and amendment to the license agreement

Revenues by Nature

Revenues by nature


	For the six-month period ended June 30,
	2021		2022

	$ in thousands
Recognition of previously deferred upfront payments		—		—
Other revenues from collaboration agreements		20,014		2,530

Collaboration agreements		20,014		2,530

Licenses		—		276
Products & services		16,763		239

Total revenues		36,777		3,045

Revenues by nature


	For the three-month period ended June 30,
	2021			2022

	$ in thousands
Recognition of previously deferred upfront payments		—			—
Other revenues from collaboration agreements		(551	)		998

Collaboration agreements		(551	)		998

Licenses		(48	)		158
Products & services		11,775			192

Total revenues		11,176			1,348

Details of Operating Expenses by Nature


	For the six-month period ended June 30,
Cost of revenue	2021			2022
Cost of goods sold		(18,706	)		0
Royalty expenses		(1,194	)		(714	)

Cost of revenue		(19,899	)		(714	)


	For the six-month period ended June 30,
Research and development expenses	2021			2022
Wages and salaries		(20,863	)		(23,400	)
Social charges on stock option grants		(845	)		32
Non-cash stock-based compensation expense		(4,530	)		(3,554	)

Personnel expenses		(26,237	)		(26,923	)

Purchases and external expenses		(30,897	)		(22,578	)
Other		(5,204	)		(9,026	)

Total research and development expenses		(62,338	)		(58,527	)


	For the six-month period ended June 30,
Selling, general and administrative expenses	2021			2022
Wages and salaries		(9,183	)		(6,262	)
Social charges on stock option grants		(350	)		(39	)
Non-cash stock-based compensation expense		509			(2,731	)

Personnel expenses		(9,024	)		(9,033	)

Purchases and external expenses		(6,419	)		(5,910	)
Other		(2,776	)		(2,751	)

Total selling, general and administrative expenses		(18,219	)		(17,695	)


	For the six-month period ended June 30,
Personnel expenses	2021			2022
Wages and salaries		(30,046	)		(29,663	)
Social charges on stock option grants		(1,195	)		(8	)
Non-cash stock-based compensation expense		(4,020	)		(6,285	)

Total personnel expenses		(35,261	)		(35,956	)


	For the three-month period ended June 30,
	2021			2022
Cost of goods sold		(11,375	)		(0	)
Royalty expenses		(380	)		(329	)

Cost of revenue		(11,754	)		(329	)


	For the three-month period ended June 30,
Research and development expenses	2021			2022
Wages and salaries		(9,986	)		(11,120	)
Social charges on free shares and stock option grants		(84	)		39
Non-cash stock-based compensation expense		(2,819	)		(1,894	)

Personnel expenses		(12,888	)		(12,975	)

Purchases and external expenses		(15,845	)		(11,626	)
Other		(2,413	)		(4,448	)

Total research and development expenses		(31,147	)		(29,048	)


	For the three-month period ended June 30,
Selling, general and administrative expenses	2021			2022
Wages and salaries		(3,206	)		(3,073	)
Social charges on free shares and stock option grants		(17	)		7
Non-cash stock-based compensation expense		(1,172	)		(1,484	)

Personnel expenses		(4,395	)		(4,549	)

Purchases and external expenses		(3,600	)		(2,523	)
Other		(1,348	)		(1,343	)

Total selling, general and administrative expenses		(9,343	)		(8,415	)


	For the three-month period ended June 30,
Personnel expenses	2021			2022
Wages and salaries		(13,192	)		(14,192	)
Social charges on free shares and stock option grants		(100	)		46
Non-cash stock-based compensation expense		(3,990	)		(3,378	)

Total personnel expenses		(17,283	)		(17,524	)

Summary of Key Performance Indicators by Reportable Segments

Details of key performance indicators by reportable segment for the six months period ended June 30


	For the six-month period ended June 30, 2021									For the six-month period ended June 30, 2022
$ in thousands	Plants			Therapeutics			Total reportable segments			Plants			Therapeutics			Total reportable segments
External revenues		16,716			20,061			36,777			73			2,972			3,045
External other income		1,528			4,276			5,804			—			3,551			3,551

External revenues and other income		18,244			24,337			42,581			73			6,523			6,596

Cost of revenue		(18,706	)		(1,194	)		(19,899	)		—			(714	)		(714	)
Research and development expenses		(5,836	)		(56,503	)		(62,338	)		(6,297	)		(52,231	)		(58,527	)
Selling, general and administrative expenses		(7,528	)		(10,691	)		(18,219	)		(6,801	)		(10,893	)		(17,695	)
Other operating income and expenses		7			482			489			242			774			1,016

Total operating expenses		(32,063	)		(67,905	)		(99,968	)		(12,856	)		(63,064	)		(75,920	)

Operating income (loss) before tax		(13,818	)		(43,569	)		(57,387	)		(12,783	)		(56,541	)		(69,324	)

Net financial gain (loss)		(584	)		1,015			431			5,900			9,213			15,113

Net income (loss)		(14,402	)		(42,554	)		(56,956	)		(6,883	)		(47,328	)		(54,211	)

Non-controlling interests		5,169			—			5,169			3,352			—			3,352

Net income (loss) attributable to shareholders of Cellectis		(9,233	)		(42,554	)		(51,787	)		(3,531	)		(47,328	)		(50,858	)

Depreciation and amortization		(1,218	)		(5,954	)		(7,173	)		(1,316	)		(9,434	)		(10,749	)
Additions to tangible and intangible assets		308			11,020			11,327			671			1,452			2,123

Details of key performance indicators by reportable segment for the three months period ended June, 30


	For the three-month period ended June 30, 2021									For the three-month period ended June 30, 2022
$ in thousands	Plants			Therapeutics			Total reportable segments			Plants			Therapeutics			Total reportable segments
External revenues		11,728			(552	)		11,176			42			1,307			1,348
External other income		1,528			1,911			3,439			—			1,416			1,416

External revenues and other income		13,256			1,359			14,615			42			2,723			2,765

Cost of revenue		(11,337	)		(418	)		(11,754	)		0			(329	)		(329	)
Research and development expenses		(2,810	)		(28,336	)		(31,147	)		(3,419	)		(25,630	)		(29,048	)
Selling, general and administrative expenses		(3,410	)		(5,933	)		(9,343	)		(3,585	)		(4,830	)		(8,415	)
Other operating income and expenses		31			118			150			198			753			951

Total operating expenses		(17,526	)		(34,569	)		(52,096	)		(6,806	)		(30,036	)		(36,842	)

Operating income (loss) before tax		(4,270	)		(33,210	)		(37,481	)		(6,764	)		(27,313	)		(34,077	)

Financial gain (loss)		(294	)		(3,836	)		(4,129	)		6,322			8,301			14,623

Net income (loss)		(4,564	)		(37,046	)		(41,610	)		(442	)		(19,012	)		(19,454	)

Non controlling interests		1,691			—			1,691			506			—			506

Net income (loss) attributable to shareholders of Cellectis		(2,873	)		(37,046	)		(39,919	)		64			(19,012	)		(18,947	)

Depreciation and amortization		(614	)		(2,768	)		(3,382	)		(608	)		(4,500	)		(5,108	)
Additions to tangible and intangible assets		39			4,688			4,727			308			870			1,178

Right-of-use assets (Tables)

6 Months Ended

Jun. 30, 2022

Disclosure Of Detailed Information About Breakdown Of Right Of Use Assets Explanatory

The breakdown of

right-of-use

assets is as follows:


	Building lease			Office and laboratory equipment			Total

	$ in thousands
Net book value as of January 1, 2021		62,424			11,421			73,845

Additions to tangible assets		(139	)		5,666			5,527
Depreciation expense		(2,882	)		(1,771	)		(4,653	)
Translation adjustments		(584	)		(85	)		(668	)

Net book value as of June 30, 2021		58,819			15,232			74,050

Gross value at end of period		70,818			18,871			89,689
Accumulated depreciation and impairment at end of period		(11,999	)		(3,639	)		(15,638	)
Net book value as of January 1, 2022		55,197			14,226			69,423

Additions		471			322			793
Disposal of right-of-use asset (1)		(2,577	)		(166	)		(2,743	)
Reclassification		—			—			—
Depreciation expense		(2,773	)		(2,144	)		(4,917	)
Translation adjustments		(1,242	)		(228	)		(1,469	)

Net book value as of June 30, 2022		49,076			12,010			61,086

Gross value at end of period		65,343			19,130			84,473
Accumulated depreciation at end of period		(16,267	)		(7,120	)		(23,386	)

(1)	The disposals of rights of use correspond primarily to the disposal of the right of use relating to the sublet portion of our leased New York premises.

Property, plant and equipment (Tables)

6 Months Ended

Jun. 30, 2022

Details of Property, Plant and Equipment


	Lands and Buildings			Technical equipment			Fixtures, fittings and other equipment			Assets under construction			Total

	$ in thousands
Net book value as of January 1, 2021		16,765			4,436			3,171			47,301			71,673

Additions to tangible assets		2,778			2,127			1,046			5,376			11,327
Disposal of tangible assets		(40	)		(72	)		—			(59	)		(171	)
Reclassification		1,105			4,568			(860	)		(4,859	)		(47	)
Depreciation expense		(1,056	)		(1,399	)		(329	)		—			(2,784	)
Translation adjustments		(333	)		(83	)		(31	)		(73	)		(520	)

Net book value as of June 30, 2021		19,218			9,577			2,997			47,686			79,478

Gross value at end of period		25,844			24,821			4,603			47,686			102,954
Accumulated depreciation and impairment at end of period		(6,626	)		(15,245	)		(1,606	)		(0	)		(23,476	)
Net book value as of January 1, 2022		14,733			58,072			3,056			2,985			78,846

Additions to tangible assets		57			266			369			1,431			2,123
Disposal of tangible assets		(1	)		(151	)		(191	)		79			(263	)
Reclassification		78			1,474			52			(1,696	)		(91	)
Depreciation expense		(1,310	)		(3,838	)		(174	)		—			(5,322	)
Translation adjustments		(842	)		(304	)		(77	)		(117	)		(1,340	)

Net book value as of June 30, 2022		12,715			55,520			3,035			2,682			73,953

Gross value at end of period		21,080			75,981			5,089			2,682			104,832
Accumulated depreciation and impairment at end of period		(8,364	)		(20,461	)		(2,054	)		(0	)		(30,879	)

Trade receivables and other current assets (Tables)

6 Months Ended

Jun. 30, 2022

Disclosure of Trade Receivables


	As of December 31,			As of June 30,
	2021			2022

	$ in thousands
Trade receivables		20,390			2,602
Valuation allowance		(29	)		—

Total net value of trade receivables		20,361			2,602

Disclosure of Subsidies Receivables


	As of December 31,		As of June 30,
	2021		2022

	$ in thousands
Research tax credit		9,268		11,244

Total subsidies receivables		9,268		11,244

Disclosure of Other Current Assets


	As of December 31,		As of June 30,
	2021		2022

	$ in thousands
VAT receivables		1,398		1,621
Prepaid expenses and other prepayments		8,171		5,838
Tax and social receivables		46		65
Deferred expenses and other current assets		50		170

Total other current assets		9,665		7,694

Current financial assets and Cash and cash equivalents (Tables)

6 Months Ended

Jun. 30, 2022

Summary of Current Financial Assets and Cash and Cash Equivalents


As of December 31, 2021	Carrying amount		Unrealized Gains/(Losses)		Estimated fair value
			$ in thousands
Current financial assets		499		—		499
Cash and cash equivalents		185,636		—		185,636

Current financial assets and cash and cash equivalents		186,135		—		186,135


As of June 30, 2022	Carrying amount		Unrealized Gains/(Losses)		Estimated fair value
			$ in thousands
Current financial assets		24,186		—		24,186
Cash and cash equivalents		129,440		—		129,440

Current financial assets and cash and cash equivalents		153,626		—		153,626

Details of Cash and Cash Equivalents


	As of December 31,		As of June 30,
	2021		2022

	$ in thousands
Cash and bank accounts		137,725		86,791
Money market funds		13,933		13,564
Fixed bank deposits		33,978		29,084

Total cash and cash equivalents		185,636		129,440

Summary of main inputs for the valuation

Main inputs for the valuation can be detailed as follows:


Date		April 26, 2022
Scenario		Conversion upon a SPAC transaction
Risk free rate		Reuters USD 3 months curves
Stock volatility		75.6% (common shares)
Credit spread (sectorial spread curves)		1000 bps
Cytovia share price		5.79

Main inputs for the valuation can be detailed as follows:


Date		June 30, 2022
Scenario		Conversion upon a financing
Risk free rate		Reuters USD 3 months curves
Stock volatility		59.7% (preferred shares)
Credit spread (sectorial spread curves)		125 bps
Cytovia share price		5.04

Summary of sensitivity of the instrument

Sensitivity of the instrument at the end of June 30, 2022 is the following:

Valuation of the note with shocks on the note conversion date


	Convertible bond value (in $)
shock on date : -2 months		23,718,604
shock on date : -1 months		23,680,783
shock on date : 0 months		23,641,703
shock on date : 1 months		23,603,885
Valuation of the note with shocks on the z-spread

	Convertible bond value (in $)
shock on zspread : -50 bps		23,683,439
shock on zspread : 0 bps		23,641,703
shock on zspread : 50 bps		23,600,055
shock on zspread : 100 bps		23,558,494
shock on zspread : 200 bps		23,475,632

Financial liabilities (Tables)

6 Months Ended

Jun. 30, 2022

Detail of financial liabilities

10.1 Detail of financial liabilities


	As of December 31,		As of June 30,
	2021		2022

	$ in thousands
Lease debts		71,526		66,591
State Guaranteed loan « PGE »		18,770		14,433
Non-current financial liabilities		1,259		1,203

Total non-current financial liabilities and non-current lease debts		91,555		82,227

Research Tax Credit prefinancing		—		5,667
Lease debts		8,329		8,091
State Guaranteed loan « PGE »		2,246		4,841
Current financial liabilities		108		801

Total current financial liabilities and current lease debts		10,683		19,400

Trade payables		23,762		24,159
Other current liabilities		13,731		10,884

Total Financial liabilities		139,731		136,670

Due dates of the financial liabilities

10.2 Due dates of the financial liabilities


Balance as of June 30, 2022	Book value		Less than One Year		One to Five Years		More than Five Years

	$ in thousands
Lease debts		74,681		8,091		31,574		35,017
Financial liabilities		26,946		11,310		14,978		658

Financial liabilities		101,627		19,400		46,552		35,675

Trade payables		24,159		24,159		—		—
Other current liabilities		10,884		10,884		—		—

Total financial liabilities		136,670		54,443		46,552		35,675

Other current liabilities (Tables)

6 Months Ended

Jun. 30, 2022

Summary of Other Current Liabilities


	As of December 31,		As of June 30,
	2021		2022

	$ in thousands
VAT Payables		71		70
Accruals for personnel related expenses		12,483		9,624
Other		1,177		1,189

Total		13,731		10,884

Deferred revenues and contract liabilities (Tables)

6 Months Ended

Jun. 30, 2022

Details of Deferred Revenues and Contract Liabilities


	As of December 31, 2021		As of June 30, 2022

	$ in thousands
Deferred revenues and contract liabilities		301		400

Total Deferred revenue and contract liabilities		301		400

Share capital and premium related to the share capitals (Tables)

6 Months Ended

Jun. 30, 2022

Schedule of Classes of Share Capital


Nature of the Transactions	Share Capital		Share premium			Number of shares		Nominal value

	$ in thousands (except number of shares)							in $
Balance as of January 1, 2021		2,785		863,911			42,780,186		0.05
Capital increase (ATM)		146		47,688			2,415,630		—
Exercise of share warrants, employee warrants and stock options		16		5,702			265,494		—
Non-cash stock-based compensation expense		—		4,233			—		—
Transaction costs		—		(910	)		—		—
Other movements		—		(34	)		—		—

Balance as of June 30, 2021		2,947		920,591			45,461,310		0.05

Balance as of January 1, 2022		2,945		934,696			45,484,310		0.05

Capital increase (ATM)		—		—			—		—
Exercise of share warrants, employee warrants and stock options		1		—			26,500		—
Non-cash stock-based compensation expense		—		5,331			—		—
Transaction costs		—		—			—		—
Other movements		—		(372,744	)		—		—

Balance as of June 30, 2022		2,946		567,284			45,510,810		0.05

Non-cash stock-based compensation (Tables)

6 Months Ended

Jun. 30, 2022

Summary of Number of Shares Outstanding and Weighted Average Grant Date Fair Value

Information on free shares activity follows:


	Number of Free shares Outstanding			Weighted-Average Grant Date Fair Value
Unvested balance at December 31, 2020		629,650			19.59	€
Granted		510,316			8.31	€
Vested		(32,000	)		14.39	€
Cancelled		(185,265	)		16.49	€
Unvested balance at December 31, 2021		922,701			14.15	€
Granted		87,259			3.44	€
Vested		(26,500	)		10.46	€
Cancelled		(79,929	)		17.30	€
Unvested balance at June 30, 2022		903,531			15.20	€

Non Employee Warrants [Member]

Information on

non-employee

warrants activity follows:


	Warrants Exercisable			Weighted- Average Exercise Price Per Share			Warrants Outstanding			Weighted- Average Exercise Price Per Share			Remaining Average Useful Life

Balance as of December 31, 2020		899,225			27.15	€		899,225			27.15	€		5.3y
Granted		—	€		—	€		—	€		—	€
Exercised		—	€		—	€		(3,000)			18.68	€
Forfeited or Expired		—	€		—	€		—	€		—	€
Balance as of December 31, 2021		896,225			27.18	€		896,225			27.18	€		4.3y
Granted		—	€		—	€		—	€		—	€
Exercised		—	€		—	€		—	€		—	€
Forfeited or Expired		—	€		—	€		—	€		—	€
Balance as of June 30, 2022		896,225			27.18	€		896,225			27.18	€		3.8y

Stock options [member]

Summary of assumptions Vesting Details

Information on stock option activity follows:


	Options Exercisable		Weighted- Average Exercise Price Per Share			Options Outstanding			Weighted- Average Exercise Price Per Share			Remaining Average Useful Life

Balance as of December 31, 2020		8,002,398		25.28	€		9,486,657			23.97	€		5.9y
Granted		—		—			1,031,235			18.76	€
Exercised		—		—			(253,494	)		18.49	€
Forfeited or Expired		—		—			(1,104,604	)		24.27	€
Balance as of December 31, 2021		7,566,679		24.78	€		9,159,794			23.50	€		5.3y
Granted		—		—			147,280			4.16	€
Exercised		—		—			—			—
Forfeited or Expired		—		—			(707,776	)		21.40	€
Balance as of June 30, 2022		7,425,644		24.59	€		8,599,298			23.34	€		4.9y

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


	2021	2022

Weighted-Average fair values of stock options granted	5.76€	1.73€
Assumptions:
Risk-free interest rate	0.00%	0.00% -0.91%
Share entitlement per options	1	1
Exercise price	8.54€ - 19.44€	3.48€ - 7.22€
Grant date share fair value	7.42€ - 16.54€	3.27€ - 6.74€
Expected volatility	58.4% - 60.1%	58.7% - 60.0%
Expected term (in years)	6.15	6.03 - 6.15
Vesting conditions	Service	Service
Vesting period	Graded	Graded

Stock options [member] | Calyxt Inc. [member]

Summary of assumptions Vesting Details

Information on stock option activity follows:


	Options Exercisable			Weighted- Average Exercise Price Per Share			Options Outstanding			Weighted- Average Exercise Price Per Share		Remaining Average Useful Life
Balance as of December 31, 2020		2,347,665		$	10.15			4,621,173		$	10.30		6.2y
Granted		—	€		—	€		774,959		$	5.20
Exercised		—	€		—	€		(61,372	)	$	3.70
Forfeited or Expired		—	€		—	€		(676,355	)	$	10.75
Balance as of December 31, 2021		2,789,110		$	10.23			4,658,405		$	9.47		5.6y
Granted		—	€		—	€		1,609,000		$	1.12
Exercised		—	€		—	€
Forfeited or Expired		—	€		—	€		(329,417	)	$	7.82
Balance as of June 30, 2022		3,018,231		$	10.20			5,937,988		$	7.30		5.3y

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


	2021	2022

Weighted-Average fair values of stock options granted	$4.54	$0.86
Assumptions:
Risk-free interest rate	0.6% - 1.1%	1.9% - 3.5%
Share entitlement per options	1	1
Exercise price	$4.22 - $9.38	$0.30 - $1.42
Grant date share fair value	$4.22 - $9.38	$0.30 - $1.42
Expected volatility	80.1% - 82.0%	89.7% - 92.8%
Expected term (in years)	5.5 - 6.5	5.50 - 6.89
Vesting conditions	Service	Service
Vesting period	Graded	Graded

Restricted Stock Unit [Member] | Calyxt Inc. [member]

Performance Stock Unit [Member] | Calyxt Inc. [member]

Information on restricted stock unit activity follows:


	Number of Restricted Stock Units Outstanding			Weighted-Average Grant Date Fair Value
Unvested balance at December 31, 2020		547,807		$	9.49
Granted		406,981		$	4.59
Vested		(193,857	)	$	7.68
Cancelled		(189,628	)	$	10.91
Unvested balance at December 31, 2021		571,303		$	6.15
Granted		1,077,600		$	1.26
Vested		(181,248	)	$	6.38
Cancelled		(61,613	)	$	5.55
Unvested balance at June 30, 2022		1,406,042		$	2.40

Summary of assumptions Detail Of Stock Unit Activity Performance Stock

Information on performance stock unit activity follows:


	Number of Performance Stock Units Outstanding
Unvested balance at December 31, 2020		311,667
Granted		600,000
Vested		—
Cancelled		(166,667	)
Unvested balance at December 31, 2021		745,000
Granted		530,000
Vested		(145,000	)
Cancelled		—
Unvested balance at June 30, 2022		1,130,000

The fair value of the performance stock units and the assumptions used for the Monte Carlo simulation were as follows:


Date of grant	06/28/2019
Estimated fair values of performance stock units granted	$	7.06
Assumptions:
Risk-free interest rate		1.71	%
Expected volatility		75.0	%
Expected term (in years)		3.0 years

Earnings per share (Tables)

6 Months Ended

Jun. 30, 2022

Earnings per share

15.1 For the

six-month

periods ended June 30


	For the six-month period ended June 30,
	2021			2022
Net income (loss) attributable to shareholders of Cellectis ($ in thousands)		(51,787	)		(50,858	)
Weighted average number of outstanding shares, used to calculate both basic and diluted net result per share		44,163,914			45,497,127
Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis
Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share)		(1.17	)		(1.12	)
Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share)		(1.17	)		(1.12	)

15.1 For the three-month periods ended June 30


	For the three-month period ended June 30,
	2021			2022
Net income (loss) attributable to shareholders of Cellectis ($ in thousands)		(39,919	)		(18,947	)
Weighted average number of outstanding shares, used to calculate both basic and diluted net result per share		45,461,310			45,507,921
Basic / Diluted net income (loss) per share attributable to shareholders of Cellectis per share ($ / share)
Basic net income (loss) attributable to shareholders of Cellectis per share ($ /share)		(0.88	)		(0.42	)
Diluted net income (loss) attributable to shareholders of Cellectis per share ($ /share)		(0.88	)		(0.42	)

Provisions (Tables)

6 Months Ended

Jun. 30, 2022

Details of Provisions


	31/12/2021		Additions		Amounts used during the period			Reversals			OCI			30/06/2022

	$ in thousands
Pension		4,073		288		—			—			(1,509	)		2,852
Employee litigation and severance		508		—		(175	)		(76	)		(29	)		228
Commercial litigation		363		—		—			(127	)		(24	)		212

Total		4,944		288		(175	)		(203	)		(1,562	)		3,292

Non-current provisions		4,073		288		—			—			(1,509	)		2,852
Current provisions		871		—		(175	)		(203	)		(53	)		440

Commitments (Tables)

6 Months Ended

Jun. 30, 2022

Total revenues and other income

Details of commitments


As of June 30, 2022	Total		Less than 1 year		1 - 3 years		3 - 5 years		More than 5 years

	$ in thousands
License and collaboration agreements		16,815		1,530		3,060		3,060		9,165
Clinical & Research and Development agreements		335		335		—		—		—
IT licensing agreements		1,006		445		560		—		—

Total commitments		18,155		2,310		3,620		3,060		9,165

The Company - Additional Information (Detail)				6 Months Ended
The Company - Additional Information (Detail)	Jun. 30, 2022	May 04, 2022	Dec. 31, 2021	Jun. 30, 2022
Disclosure of subsidiaries [line items]
Ownership interest in subsidiary	51.30%		61.80%
Calyxt Inc [Member]
Disclosure of subsidiaries [line items]
Ownership interest in subsidiary		51.40%		51.30%
Calyxt Inc [Member] \| Cellectis S.A. [Member]
Disclosure of subsidiaries [line items]
Ownership interest in subsidiary				51.30%

Accounting Principles - Additional Information (Detail) - USD ($)							6 Months Ended	12 Months Ended
	Jun. 30, 2022	Jun. 01, 2022	May 17, 2022	May 04, 2022	Feb. 23, 2022	Dec. 31, 2021	Jun. 30, 2022	Dec. 31, 2021	Sep. 21, 2021	Jun. 30, 2021	Dec. 31, 2020
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary	51.30%					61.80%
Par value per share	$ 0.05					$ 0.05	$ 0.05	$ 0.05		$ 0.05	$ 0.05
Number of shares outstanding	45,510,810					45,484,310	45,510,810	45,484,310		45,461,310	42,780,186
Cellectis, Inc. [member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary							100.00%
Calyxt Inc [member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary				51.40%			51.30%
Gross proceeds							$ 0
Number of shares issued	1,400,000				3,880,000		1,400,000
Par value per share			$ 0.0001
Non-controlling shareholders interest							48.70%	38.20%
Proceeds from issue of shares									$ 50,000,000
Minimum public float									$ 75,000,000
Minimum closing bid price			$ 1
Number of consecutive business days for determining minimum closing bid share price			30 days
Calyxt Inc [member] \| Exercise of Common Warrants [Member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary							43.90%
Calyxt Inc [member] \| Ordinary shares [member]
Disclosure of changes in accounting estimates [line items]
Number of shares outstanding				46,648,163
Calyxt Inc [member] \| Offering [Member]
Disclosure of changes in accounting estimates [line items]
Number of shares issued					3,880,000
Calyxt Inc [member] \| Offering [Member] \| Prefunded Warrants [Member]
Disclosure of changes in accounting estimates [line items]
Number of common stock into which the class of warrant or right may be converted					3,880,000
Exercise price per share or per unit of warrants or rights outstanding					$ 0.0001
Class of warrant or right aggregate offering price					$ 1.41
Calyxt Inc [member] \| Offering [Member] \| Common Warrants [Member]
Disclosure of changes in accounting estimates [line items]
Number of common stock into which the class of warrant or right may be converted					7,760,000
Exercise price per share or per unit of warrants or rights outstanding					$ 1.41
Period from date of issuance warrant are exercisable					6 months
Expiration date of outstanding warrant and right					Aug. 23, 2027
Class of warrant or right aggregate offering price					$ 1.4099
Calyxt Inc [member] \| Cash And Cash Equivalents [member]
Disclosure of changes in accounting estimates [line items]
Gross proceeds							$ 200,000
Proceeds from issue of shares	$ 3,900,000						$ 3,900,000
Calyxt Inc [member] \| Bottom of Range [member]
Disclosure of changes in accounting estimates [line items]
Stockholders equity note, stock split		2-to-1
Calyxt Inc [member] \| Top of Range [member]
Disclosure of changes in accounting estimates [line items]
Stockholders equity note, stock split		10-to-1
Cellectis Biologics [Member]
Disclosure of changes in accounting estimates [line items]
Ownership interest in subsidiary							100.00%

Information Concerning the Group's Consolidated Operations - Revenues by Country of Origin and Other Income (Detail) - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2022

Jun. 30, 2021

Jun. 30, 2022

Jun. 30, 2021

Disclosure of revenue [line items]

Revenues

$ 1,348

$ 11,176

$ 3,045

$ 36,777

Research tax credit

1,416

1,909

3,544

4,272

Subsidies and other

1,530

1,532

Other income

1,416

3,439

3,551

5,804

2,765

14,615

6,596

42,581

France [member]

Disclosure of revenue [line items]

Revenues

1,307

^[1]

(552)

^[1]

2,972

20,061

United States [member]

Disclosure of revenue [line items]

Revenues

^[2]

$ 42

$ 11,728

$ 73

$ 16,716

[1]	For the three months ended June, 2022 is mainly driven by the recognition of $1.0 million related a change of control of a licensee pursuant to the terms of the license agreement with Cellectis and amendment to the license agreement
[2]	Revenues from USA concern Calyxt only.

- Definition

The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 28
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_a&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 23
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_a&doctype=Standard
-URIDate 2021-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
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-Paragraph 32
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_32&doctype=Standard
-URIDate 2021-03-24

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-Paragraph 33
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_33_a&doctype=Standard
-URIDate 2021-03-24

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 34
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_34&doctype=Standard
-URIDate 2021-03-24

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
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-Paragraph 82
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_82_a&doctype=Standard
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Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
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Reference 8: http://www.xbrl.org/2003/role/exampleRef
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-URIDate 2021-03-24

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
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-Paragraph 33
-Subparagraph b
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2021-03-24

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B12
-Subparagraph b
-Clause v
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B
-URIDate 2021-03-24

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B10
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2021-03-24

+ Details

Information Concerning the Group's Consolidated Operations - Revenues by Nature (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure of revenue [line items]
Recognition of previously deferred upfront payments	$ 0	$ 0	$ 0	$ 0
Other revenues from collaboration agreements	998	(551)	2,530	20,014
Collaboration agreements	998	(551)	2,530	20,014
Licenses	158	(48)	276	0
Products & services	192	11,775	239	16,763
Total revenues	$ 1,348	$ 11,176	$ 3,045	$ 36,777

- Definition

+ References

+ Details

Information Concerning the Group's Consolidated Operations - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Consolidated operations [line items]
Revenue from performance obligation			$ 1,500
Products & services	$ 192	$ 11,775	239	$ 16,763
Upfront amount				15,000
Milestone revenue				5,100
Other revenues from collaboration agreements recognized on licence agreement amendment			1,000
France [member]
Consolidated operations [line items]
Revenues recognized on licence agreement amendment	1,000
Calyxt [Member]
Consolidated operations [line items]
Decrease in cost of goods sold	$ 11,400	$ 11,400	$ 18,700	18,700
Calyxt [Member] \| High Oleic Soyabean Oil [Member]
Consolidated operations [line items]
Products & services				$ 5,000

Information Concerning the Group's Consolidated Operations - Details of Operating Expenses by Nature (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Expense by nature [line Items]
Cost of good sold	$ 0	$ (11,375)	$ 0	$ (18,706)
Royalty expenses	(329)	(380)	(714)	(1,194)
Cost of revenue	(329)	(11,754)	(714)	(19,899)
Total research and development expenses	(29,048)	(31,147)	(58,527)	(62,338)
Total selling, general and administrative expenses	(8,415)	(9,343)	(17,695)	(18,219)
Research and Development Expenses [member]
Expense by nature [line Items]
Wages and salaries	(11,120)	(9,986)	(23,400)	(20,863)
Social charges on free shares and stock option grants	39	(84)	32	(845)
Non-cash stock based compensation expense	(1,894)	(2,819)	(3,554)	(4,530)
Personnel expenses	(12,975)	(12,888)	(26,923)	(26,237)
Purchases and external expenses	(11,626)	(15,845)	(22,578)	(30,897)
Other	(4,448)	(2,413)	(9,026)	(5,204)
Total research and development expenses	(29,048)	(31,147)	(58,527)	(62,338)
Selling, General and Administrative Expenses [member]
Expense by nature [line Items]
Wages and salaries	(3,073)	(3,206)	(6,262)	(9,183)
Social charges on free shares and stock option grants	7	(17)	(39)	(350)
Non-cash stock based compensation expense	(1,484)	(1,172)	(2,731)	509
Personnel expenses	(4,549)	(4,395)	(9,033)	(9,024)
Purchases and external expenses	(2,523)	(3,600)	(5,910)	(6,419)
Other	(1,343)	(1,348)	(2,751)	(2,776)
Total selling, general and administrative expenses	(8,415)	(9,343)	(17,695)	(18,219)
Personnel Expenses [member]
Expense by nature [line Items]
Wages and salaries	(14,192)	(13,192)	(29,663)	(30,046)
Social charges on free shares and stock option grants	46	(100)	(8)	(1,195)
Non-cash stock based compensation expense	(3,378)	(3,990)	(6,285)	(4,020)
Personnel expenses	$ (17,524)	$ (17,283)	$ (35,956)	$ (35,261)

Information Concerning the Group's Consolidated Operations - Summary of Key Performance Indicators by Reportable Segments (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure of operating segments [line items]
External revenues	$ 1,348	$ 11,176	$ 3,045	$ 36,777
External revenues and other income	2,765	14,615	6,596	42,581
Cost of revenue	(329)	(11,754)	(714)	(19,899)
Research and development expenses	(29,048)	(31,147)	(58,527)	(62,338)
Selling, general and administrative expenses	(8,415)	(9,343)	(17,695)	(18,219)
Other operating income and expenses	951	150	1,016	489
Total operating expenses	(36,842)	(52,096)	(75,920)	(99,968)
Operating income (loss) before tax	(34,077)	(37,481)	(69,324)	(57,387)
Net financial gain (loss)	14,623	(4,129)	15,113	431
Net income (loss) from discontinued operations	(19,454)	(41,610)	(54,211)	(56,956)
Non controlling interests	(506)	(1,691)	(3,352)	(5,169)
Net income (loss) attributable to shareholders of Cellectis	(18,947)	(39,919)	(50,858)	(51,787)
Depreciation and amortization	(5,108)	(3,382)	(10,749)	(7,173)
Additions to tangible and intangible assets	1,178	4,727	2,123	11,327
Plants [member]
Disclosure of operating segments [line items]
External revenues and other income	42	13,256	73	18,244
Cost of revenue	0	(11,337)	0	(18,706)
Research and development expenses	(3,419)	(2,810)	(6,297)	(5,836)
Selling, general and administrative expenses	(3,585)	(3,410)	(6,801)	(7,528)
Other operating income and expenses	198	31	242	7
Total operating expenses	(6,806)	(17,526)	(12,856)	(32,063)
Operating income (loss) before tax	(6,764)	(4,270)	(12,783)	(13,818)
Net financial gain (loss)	6,322	(294)	5,900	(584)
Net income (loss) from discontinued operations	(442)	(4,564)	(6,883)	(14,402)
Non controlling interests	506	1,691	3,352	5,169
Net income (loss) attributable to shareholders of Cellectis	64	(2,873)	(3,531)	(9,233)
Depreciation and amortization	(608)	(614)	(1,316)	(1,218)
Additions to tangible and intangible assets	308	39	671	308
Therapeutics [member]
Disclosure of operating segments [line items]
External revenues and other income	2,723	1,359	6,523	24,337
Cost of revenue	(329)	(418)	(714)	(1,194)
Research and development expenses	(25,630)	(28,336)	(52,231)	(56,503)
Selling, general and administrative expenses	(4,830)	(5,933)	(10,893)	(10,691)
Other operating income and expenses	753	118	774	482
Total operating expenses	(30,036)	(34,569)	(63,064)	(67,905)
Operating income (loss) before tax	(27,313)	(33,210)	(56,541)	(43,569)
Net financial gain (loss)	8,301	(3,836)	9,213	1,015
Net income (loss) from discontinued operations	(19,012)	(37,046)	(47,328)	(42,554)
Non controlling interests	0	0	0	0
Net income (loss) attributable to shareholders of Cellectis	(19,012)	(37,046)	(47,328)	(42,554)
Depreciation and amortization	(4,500)	(2,768)	(9,434)	(5,954)
Additions to tangible and intangible assets	870	4,688	1,452	11,020
Operating Segments [member]
Disclosure of operating segments [line items]
External revenues	1,348	11,176	3,045	36,777
Operating Segments [member] \| Plants [member]
Disclosure of operating segments [line items]
External revenues	42	11,728	73	16,716
Operating Segments [member] \| Therapeutics [member]
Disclosure of operating segments [line items]
External revenues	1,307	(552)	2,972	20,061
Inter-segment Revenues [member]
Disclosure of operating segments [line items]
External other income	1,416	3,439	3,551	5,804
Inter-segment Revenues [member] \| Plants [member]
Disclosure of operating segments [line items]
External other income	0	1,528	0	1,528
Inter-segment Revenues [member] \| Therapeutics [member]
Disclosure of operating segments [line items]
External other income	$ 1,416	$ 1,911	$ 3,551	$ 4,276

Impairment Tests - Additional Information (Detail)	6 Months Ended
Impairment Tests - Additional Information (Detail)	Jun. 30, 2022 USD ($)
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of assets	$ 0

Right-of-use Assets - Details Information About Breakdown Of Right Of Use Assets (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	$ 69,423
Ending balance	61,086
Right-of-use assets [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	69,423	$ 73,845
Additions to tangible assets	793	5,527
Depreciation expense	(4,917)	(4,653)
Translation adjustments	(1,469)	(668)
Disposal of right-of-use asset	(2,743)
Reclassification	0
Ending balance	61,086
Ending balance		74,050
Gross value at end of period	84,473	89,689
Accumulated depreciation at end of period	(23,386)	(15,638)
Right-of-use assets [member] \| Building lease [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	55,197	62,424
Additions to tangible assets	471	(139)
Depreciation expense	(2,773)	(2,882)
Translation adjustments	(1,242)	(584)
Disposal of right-of-use asset	(2,577)
Reclassification	0
Ending balance	49,076
Ending balance		58,819
Gross value at end of period	65,343	70,818
Accumulated depreciation at end of period	(16,267)	(11,999)
Right-of-use assets [member] \| Office and laboratory equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	14,226	11,421
Additions to tangible assets	322	5,666
Depreciation expense	(2,144)	(1,771)
Translation adjustments	(228)	(85)
Disposal of right-of-use asset	(166)
Reclassification	0
Ending balance	12,010
Ending balance		15,232
Gross value at end of period	19,130	18,871
Accumulated depreciation at end of period	$ (7,120)	$ (3,639)

Property, Plant and Equipment - Disclosure of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 78,846	$ 71,673
Additions to tangible assets	2,123	11,327
Disposal of tangible assets	(263)	(171)
Reclassification	(91)	(47)
Depreciation expense	(5,322)	(2,784)
Translation adjustments	(1,340)	(520)
Ending balance	73,953	79,478
Gross value at end of period	104,832	102,954
Accumulated depreciation and impairment at end of period	(30,879)	(23,476)
Land and Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	14,733	16,765
Additions to tangible assets	57	2,778
Disposal of tangible assets	(1)	(40)
Reclassification	78	1,105
Depreciation expense	(1,310)	(1,056)
Translation adjustments	(842)	(333)
Ending balance	12,715	19,218
Gross value at end of period	21,080	25,844
Accumulated depreciation and impairment at end of period	(8,364)	(6,626)
Technical Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	58,072	4,436
Additions to tangible assets	266	2,127
Disposal of tangible assets	(151)	(72)
Reclassification	1,474	4,568
Depreciation expense	(3,838)	(1,399)
Translation adjustments	(304)	(83)
Ending balance	55,520	9,577
Gross value at end of period	75,981	24,821
Accumulated depreciation and impairment at end of period	(20,461)	(15,245)
Fixtures, Fittings and Other Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,056	3,171
Additions to tangible assets	369	1,046
Disposal of tangible assets	(191)
Reclassification	52	(860)
Depreciation expense	(174)	(329)
Translation adjustments	(77)	(31)
Ending balance	3,035	2,997
Gross value at end of period	5,089	4,603
Accumulated depreciation and impairment at end of period	(2,054)	(1,606)
Assets Under Construction [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,985	47,301
Additions to tangible assets	1,431	5,376
Disposal of tangible assets	79	(59)
Reclassification	(1,696)	(4,859)
Translation adjustments	(117)	(73)
Ending balance	2,682	47,686
Gross value at end of period	2,682	47,686
Accumulated depreciation and impairment at end of period	$ 0	$ 0

Property, Plant and Equipment - Additional Information (Detail) $ in Millions	6 Months Ended
	Jun. 30, 2022 USD ($)
Assets Under Construction [Member] \| Paris [member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets under construction	$ 1.4
Assets Under Construction [Member] \| North Carolina [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets under construction	1.1
Calyxt Inc. [member] \| Assets Put In Service [member] \| Raleigh And Paris [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Assets put in service	$ 1.3

Non-current Financial Assets - Additional Information (Detail) $ in Millions	Jun. 30, 2022 USD ($)
Categories of non-current financial assets [Line Items]
Non-current financial assets	$ 9.3
Leasing agreement for equipment	1.9
Paris Building [Member]
Categories of non-current financial assets [Line Items]
Non-current financial assets	0.7
Newyork Commecial Facility [Member]
Categories of non-current financial assets [Line Items]
Partial Sublease	2.8
Catalyst Headquarters Building [Member]
Categories of non-current financial assets [Line Items]
Non-current financial assets	0.1
Raleighs Building [Member]
Categories of non-current financial assets [Line Items]
Non-current financial assets	$ 2.6

Trade Receivables and Other Current Assets - Disclosure of Trade Receivables (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Trade and other receivables [abstract]
Trade receivables	$ 2,602	$ 20,390
Valuation allowance	0	(29)
Total net value of trade receivables	$ 2,602	$ 20,361

Trade Receivables and Other Current Assets - Disclosure of Subsidies Receivables (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Receivables1 [abstract]
Research tax credit	$ 11,244	$ 9,268
Total subsidies receivables	$ 11,244	$ 9,268

Trade Receivables and Other Current Assets - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Apr. 26, 2022	Feb. 28, 2022	Dec. 31, 2021
Prepaid expenses and other current assets [line items]
Trade receivables	$ 2,602			$ 20,390
Convertible note interest percentage	2.00%
Two Milestone [Member]
Prepaid expenses and other current assets [line items]
Trade receivables	$ 1,500
Cytovia Agreement [Member]
Prepaid expenses and other current assets [line items]
Equity stake receive		$ 20,000
Cytovia Agreement [Member] \| Convertible Note [Member]
Prepaid expenses and other current assets [line items]
Convertible note		20,000
Cellectis [member]
Prepaid expenses and other current assets [line items]
Trade receivables	20,000	$ 20,000
France [member]
Prepaid expenses and other current assets [line items]
Research tax credit receivables	3,300		$ 800
France [member] \| Previously stated [member]
Prepaid expenses and other current assets [line items]
Research tax credit receivables	$ 7,200

Trade Receivables and Other Current Assets - Disclosure of Other Current Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Other Current Assets [abstract]
VAT receivables	$ 1,621	$ 1,398
Prepaid expenses and other prepayments	5,838	8,171
Tax and social receivables	65	46
Deferred expenses and other current assets	170	50
Total other current assets	$ 7,694	$ 9,665

Current Financial Assets and Cash and Cash Equivalents - Summary of Current Financial Assets and Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	$ 24,186	$ 499
Cash and cash equivalents	129,440	185,636	$ 248,226	$ 241,148
Carrying Value [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	24,186	499
Cash and cash equivalents	129,440	185,636
Current financial assets and cash and cash equivalents	153,626	186,135
Estimated Fair Value [member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Current financial assets	24,186	499
Cash and cash equivalents	129,440	185,636
Current financial assets and cash and cash equivalents	$ 153,626	$ 186,135

Current Financial Assets and Cash and Cash Equivalents - Additional Information (Detail) - USD ($) $ in Thousands		6 Months Ended
	Apr. 26, 2022	Jun. 30, 2022	Dec. 31, 2021
Disclosure of current financial assets and cash and cash equivalents [line items]
Restricted cash		$ 500	$ 500
Nominal value amount		25,000
Trade receivables		2,602	20,390
Financial liabilities, at fair value		$ 136,670	$ 139,731
Percentage of nominal value under valuation of discount factor		80.00%
Probability of special purpose acquisition companies qualified transaction	100.00%	100.00%
Discount Factor [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Nominal value amount		$ 20,000
Convertible Note [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Financial liabilities, at fair value	$ 23,000	23,600
Financial gain in profit or loss	3,000	3,600
Cellectis [Member]
Disclosure of current financial assets and cash and cash equivalents [line items]
Trade receivables	$ 20,000	$ 20,000

Current financial assets and Cash and cash equivalents - Summary of Main Inputs for the Valuation (Detail)	Jun. 30, 2022	Apr. 26, 2022
Date
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input liabilities description	June 30, 2022	April 26, 2022
Scenario
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input liabilities description	Conversion upon a financing	Conversion upon a SPAC transaction
Risk free rate
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input liabilities description	Reuters USD 3 months curves	Reuters USD 3 months curves
Stock volatility
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input liabilities description	59.7% (preferred shares)	75.6% (common shares)
Credit spread (sectorial spread curves)
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input liabilities description	125 bps	1000 bps
Cytovia share price
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Significant unobservable input liabilities description	5.04	5.79

Current financial assets and Cash and cash equivalents - Summary of Main Inputs for the Valuation (Parenthetical) (Detail)		6 Months Ended
	Apr. 26, 2022	Jun. 30, 2022
Credit spread (sectorial spread curves)
Statement [Line Items]
Basis points	0.1	0.0125

Current financial assets and Cash and cash equivalents - Summary of Sensitivity of the Instrument (Detail) $ in Thousands	Jun. 30, 2022 USD ($)
shock on date : -2 months
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	$ 23,718,604
shock on date : -1 months
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	23,680,783
shock on date : 0 months
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	23,641,703
shock on date : 1 months
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	23,603,885
shock on zspread : -50 bps
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	23,683,439
shock on zspread : 0 bps
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	23,641,703
shock on zspread : 50 bps
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	23,600,055
shock on zspread : 100 bps
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	23,558,494
shock on zspread : 200 bps
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Convertible Bond Value	$ 23,475,632

Current financial assets and Cash and cash equivalents - Summary of Sensitivity of the Instrument (Parenthetical) (Detail)	6 Months Ended
	Jun. 30, 2022
Shock On Zspread Minus 50 Bps [Member]
Statement [Line Items]
Basis points	(0.005)
Shock On Zspread 0 Bps [Member]
Statement [Line Items]
Basis points	0
Shock On Zspread 50 Bps [Member]
Statement [Line Items]
Basis points	0.005
Shock On Zspread 100 Bps [Member]
Statement [Line Items]
Basis points	0.01
Shock On Zspread 200 Bps [Member]
Statement [Line Items]
Basis points	0.02

Current Financial Assets and Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Cash and cash equivalents [abstract]
Cash and bank accounts	$ 86,791	$ 137,725
Money market funds	13,564	13,933
Fixed bank deposits	29,084	33,978
Total cash and cash equivalents	$ 129,440	$ 185,636	$ 248,226	$ 241,148

Financial Liabilities - Schedule of Financial Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Categories of financial liabilities [abstract]
Lease debts	$ 66,591	$ 71,526
State Guaranteed loan « PGE »	14,433	18,770
Non-current financial liabilities	1,203	1,259
Total non-current financial liabilities and non-current lease debts	82,227	91,555
Research Tax Credit prefinancing	5,667	0
Lease debts	8,091	8,329
State Guaranteed loan « PGE »	4,841	2,246
Current financial liabilities	801	108
Total current financial liabilities and current lease debts	19,400	10,683
Trade payables	24,159	23,762
Other current liabilities	10,884	13,731
Total Financial liabilities	$ 136,670	$ 139,731

Financial Liabilities - Schedule Representing Due Dates of the Financial Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure of offsetting of financial liabilities [line items]
Lease debts	$ 74,681
Financial liabilities	26,946
Financial liabilities	101,627
Trade payables	24,159	$ 23,762
Other current liabilities	10,884	13,731
Total Financial liabilities	136,670	$ 139,731
Less than One Year [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	8,091
Financial liabilities	11,310
Financial liabilities	19,400
Trade payables	24,159
Other current liabilities	10,884
Total Financial liabilities	54,443
One to Five Years [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	31,574
Financial liabilities	14,978
Financial liabilities	46,552
Total Financial liabilities	46,552
More than Five Years [member]
Disclosure of offsetting of financial liabilities [line items]
Lease debts	35,017
Financial liabilities	658
Financial liabilities	35,675
Total Financial liabilities	$ 35,675

Financial liabilities - Additional Information (Detail) $ in Thousands, € in Millions	6 Months Ended
	Jun. 30, 2022 USD ($) shares	Jun. 30, 2022 EUR (€) shares	Dec. 31, 2021 USD ($)
Disclosure of offsetting of financial liabilities [line items]
Secured Borrowings	$ 14,433		$ 18,770
Current financial liabilities	11,310		$ 2,354
Financial gain or Loss on revaluation	7,400
Common Warrants [Member]
Disclosure of offsetting of financial liabilities [line items]
Financial gain or Loss on revaluation	$ 4,700
Common Warrants [Member] \| Calyxts common stock [Member]
Disclosure of offsetting of financial liabilities [line items]
Number of Common Warrants Issued \| shares	7,760,000	7,760,000
Pre funded warrants [Member]
Disclosure of offsetting of financial liabilities [line items]
Financial gain or Loss on revaluation	$ 2,700
Research Tax Credit financing [Member]
Disclosure of offsetting of financial liabilities [line items]
Cash \| €		€ 5.5
Current financial liabilities	5,700
State Guaranteed Loan [Member] \| Major Borrowing Transactions [Member]
Disclosure of offsetting of financial liabilities [line items]
Secured Borrowings	$ 19,200	€ 18.5
Guaranteed borrowing amount, percentage	90.00%
State Guaranteed Loan [Member] \| Major Borrowing Transactions [Member] \| Bottom of range [member]
Disclosure of offsetting of financial liabilities [line items]
Fixed interest rate	0.31%	0.31%
State Guaranteed Loan [Member] \| Major Borrowing Transactions [Member] \| Top of range [member]
Disclosure of offsetting of financial liabilities [line items]
Fixed interest rate	3.35%	3.35%

Other Current Liabilities - Summary of Other Current Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Miscellaneous current liabilities [abstract]
VAT Payables	$ 70	$ 71
Accruals for personnel related expenses	9,624	12,483
Other	1,189	1,177
Total	$ 10,884	$ 13,731

Deferred Revenues and Contract Liabilities - Summary of Deferred Revenues and Contract Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Accruals and deferred income including contract liabilities [abstract]
Deferred revenues and contract liabilities	$ 400	$ 301
Total Deferred revenue and contract liabilities	$ 400	$ 301

Deferred Revenues and Contract Liabilities - Additional Information (Detail) $ in Millions	Jun. 30, 2022 USD ($)
license agreement [Member] \| Therapeutics segment [Member]
Deferred revenue	$ 0.2
Collaboration agreement [Member] \| Plants segment [Member]
Deferred revenue	$ 0.1

Share capital and premium related to the share capitals - Schedule of Classes of Share Capital (Detail) - USD ($)
$ / shares in Units, $ in Thousands

6 Months Ended

Jun. 30, 2022

Jun. 30, 2021

Disclosure of classes of share capital [line items]

Beginning balance

$ 236,474

$ 308,845

Balance at beginning, Number of shares

45,484,310

42,780,186

Capital increase by issuance of common shares

2,415,630

Exercise of share warrants, employee warrants and stock options

26,500

265,494

Transaction costs

^[1]

$ (910)

Balance at end, Number of shares

(62)

Balance at end of year

$ 180,522

$ 302,323

45,510,810

45,461,310

Nominal value

$ 0.05

Nominal value

$ 0.05

Disclosure of classes of share capital [line items]

Beginning balance

$ 934,696

$ 863,911

Capital Increase (ATM)

47,688

Exercise of share warrants, employee warrants and stock options

5,702

Non-cash stock based compensation expense

5,331

4,233

Transaction costs

^[1]

(910)