v3.26.3
Revenue and other income (Tables)
 6 Months Ended
Jun. 30, 2026
Disclosure of disaggregation of revenue from contracts with customers [abstract]  
Disclosure of revenue from collaboration and licensing agreements
Revenues from collaboration and licensing agreements result from agreements signed with AstraZeneca, Sanofi :

(in thousands of euro)30 juin 202630 juin 2025
Proceeds from collaboration and licensing agreements2,698755
of which monalizumab agreement (AstraZeneca)—56
of which 2016 Sanofi agreement——
of which Sanofi agreement 2022 - ANKET IPH62 - Recognition of license initial payment and income related to the completion of work in line with the joint research program198198
of which Sanofi agreement 2022 - ANKET IPH67 -Recognition of license initial payment, income related to the option exercise and income related to the completion of work in line with the joint research program2,500—
of which other agreements—501
Invoicing of R&D costs (IPH5201 agreement)417916
Revenue from collaboration and licensing agreements3,1151,671
Disclosure of change in deferred revenue and collaboration liabilities
Change in deferred revenue relating to monalizumab agreement:
(in thousands of euro)
Current
Non-Current
Total
As of December 31, 2024215—215
Revenue for the six months ended June 30, 2025(56)(56)
Transfer from / (to) collaboration liabilities44
As of June 30, 2025163—163
As of December 31, 2025———
Revenue for the six months ended June 30, 2026———
Transfer from / (to) collaboration liabilities———
As of June 30, 2026———
Change in collaboration liabilities relating to monalizumab agreement:
(in thousands of euro)
Current
Non Current
Total
As of December 31, 20247,44341,12848,571
Additions ———
Deductions(1,679)—(1,679)
Foreign exchange impact (1)(5,592)—(5,592)
Reclassification6,610(6,610)—
As of June 30, 20256,78234,51841,300
As of December 31, 20256,50131,74838,249
Additions 177—177
Deductions———
Foreign exchange impact (1)1,186—1,186
Reclassification1,131(1,131)—
As of June 30, 20268,99530,61739,612
(1) Foreign exchange effects are recognized in financial income (see Note 15).
Change in deferred revenue relating to the 2022 research collaboration and licensing agreement :
(in thousands of euro)
Current
Non-Current
Total
As of December 31, 20244002,8253,225
Additions198(198)—
Deductions(198)—(198)
As of June 30, 20254002,6273,027
(in thousands of euro)
Current
Non-Current
Total
As of December 31, 20252,826—2,826
Additions———
Deductions(199)—(199)
As of June 30, 20262,627—2,627
Disclosure of variance of deferred revenue Schedule of variance of deferred revenue
(in thousands of euro)As of December 31, 2025Recognition in P&LProceedsTransfer from / (to) collaboration liabilitiesAs of June 30, 2026
Monalizumab—————
Sanofi (2022) option2,500(2,500)———
Sanofi (2022) services326(199)——127
Total2,826(2,699)——127

(in thousands of euro)As of December 31, 2024Recognition in P&LProceedsTransfer from / (to) collaboration liabilitiesAs of June 30, 2025
Monalizumab215(56)—4163
Sanofi (2022) option2,500———2,500
Sanofi (2022) services726(198)——528
Total3,441(254)—43,191
Disclosure of government financing for research expenditures
The total amount for government financing for research expenditures recorded as other income in the income statement can be analysed as follows:
(in thousands of euro)June 30, 2026June 30, 2025
Research tax credit2,548 3,189
Grant——
Government financing for research expenditures2,5483,189