IPHA Innate Pharma SA

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Innate Pharma SA (the “Company” and, with its subsidiary, referred to as the “Group”), is a global, clinical-stage biotechnology company developing immunotherapies for cancer patients. Its innovative approach aims to harness the innate immune system through therapeutic antibodies and its ANKET® (Antibody-based NK cell Engager Therapeutics) proprietary platform. Innate’s portfolio includes lead proprietary program lacutamab, developed in advanced form of cutaneous T cell lymphomas and peripheral T cell lymphomas, monalizumab developed with AstraZeneca in non-small cell lung cancer, as well as ANKET® multi-specific NK cell engagers to address multiple tumor types. Innate Pharma is a trusted partner to biopharmaceutical companies such as Sanofi and AstraZeneca, as well as leading research institutions, to accelerate innovation, research and development for the benefit of patients.

Since its creation, the Company has suffered losses due to its research and development ("R&D") activities. The first half of 2024 generated a net loss of 24,764 thousand euros. As of June 30, 2024, shareholders' equity amounted to 28,796 thousand euros. Subject to receiving new milestone payments related to its collaboration agreements, the Company expects to incur additional losses until, if necessary, it can generate significant revenues from its drug candidates in development.

The Company’s future operations are highly dependent on a combination of factors, including: (i) the success of its R&D; (ii) regulatory approval and market acceptance of the Company’s future drug candidates; (iii) the timely and successful completion of additional financing; and (iv) the development of competitive therapies by other biotechnology and pharmaceutical companies. As a result, the Company is and should continue, in the short to mid-term, to be financed through partnership agreements for the development and commercialization of its drug candidates and through the issuance of new equity instruments and debt financing.

The activity of the Company is not subject to seasonal effects.

As of June 30, 2024, the Company had one wholly owned subsidiary: Innate Pharma, Inc., incorporated under the laws of Delaware in 2009. The subsidiary is consolidated according global integration.

Innate Pharma is based in Marseille, France and listed on Euronext Paris and Nasdaq in the United States., and had 168 full time equivalent employees as of June 30, 2024.

•On March 6, 2024, the Company announced the treatment of the first patient in the Phase 1/2 trial evaluating IPH6501, a first-in-class CD20-targeting tetraspecific natural killer cell engager, from ANKET® platform, for the treatment of CD20-expressing B-cell Non-Hodgkin's Lymphomas.

•On April 15, 2024, the Company announced the treatment of the first patient in the Phase 2 dose expansion part of the Sanofi-sponsored clinical trial evaluating NK Cell Engager SAR443579/ IPH6101 in various blood cancers. Under the terms of the 2016 agreement, this trial progress triggered a milestone payment of €4 million fully recognized in revenue during the first quarter of 2024. This amount was received by the Company on May 17, 2024.

•On June 10, 2024, the Executive Board carried out a capital increase of €5,342 following the creation of 106,844 ordinary shares benefiting the employees of the company, including 68,744 ordinary shares issued free of charge (subscription). The capital increase carried out can be broken as follow : a creation of 68,744

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free shares with a nominal value of €0.05 issued free of charge by deduction from the share premium, with a creation of 38,100 ordinary shares with a nominal value of €0.05 and an issue price of €2.45 (i.e an increase in share premium of €91,440).

The interim condensed consolidated financial statements as of June 30, 2024 and for the six-months period ended June 30, 2024 and 2023 and the related notes (together, the “interim condensed consolidated financial statements”) have been prepared under the responsibility of the management of the Company in accordance with the underlying assumptions of going concern as the Company’s loss-making situation is explained by the innovative nature of the products developed, therefore involving a multi-year research and development phase.

The interim condensed consolidated financial statements were closed by the Executive Board, approved and authorized by the Supervisory Board on September 11, 2024 upon recommendation of the Audit Committee on September 10, 2024.

They have been prepared in accordance with IAS 34, ‘Interim Financial Reporting’ as issued by the International Accounting Standard Board (“IASB”). Due to the listing of ordinary shares of the Company on Euronext Paris and in accordance with the European Union’s regulation No. 1606/2002 of July 19, 2002, the interim condensed consolidated financial statements are also prepared in accordance with IFRS, as adopted by the European Union (EU).For the presented periods, the differences between IFRS as issued by IASB and IFRS adopted by EU had no impact on the interim condensed consolidated financial statements.

The general accounting conventions were applied in accordance with the underlying assumptions, namely (i) going concern, (ii) permanence of accounting methods from one year to the next and (iii) independence of financial years, and in conformity with the general rules for the preparation and presentation of consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”). The interim condensed consolidated financial statements do not include all disclosures required for annual financial statements and should therefore be read in conjunction with the consolidated financial statements as of and for the year ended December 31, 2023.

The results of the operations for the six months ended June 30, 2024 are not necessarily indicative of the results to be expected for the year ending December 31, 2024 or for any other interim period or for any year in the future.

Except for number of shares and per share amounts, all amounts are expressed in thousands of euros, unless stated otherwise. Some amounts may be rounded for the calculation of financial information contained in the interim condensed consolidated financial statements. Accordingly, the totals in some tables may not be the exact sum of the preceding figures.

The preparation of financial statements in accordance with IFRS requires the Company to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period.

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These estimates can be revised where the circumstances on which they are based change. The actual results may therefore differ from the estimates initially formulated. The estimates and judgments which are mainly used by the Company are detailed in note 2.w) of the appendix to the consolidated financial statements as of December 31, 2023 filed with SEC (20-F) on April 2, 2024. As of June 30, 2024, the Company has not identified any other significant estimates and judgments that could have an impact on the consolidated financial statements.

Application of the following amended standards is mandatory for the first time for the financial period beginning on January 1, 2024 and, as such, they have been adopted by the Company:

•Amendments to IAS 1 : Classification of liabilities with covenants;

•Amendments to IAS 7 and IFRS 7 : Supplier finance arrangements;

•Amendments to IFRS 16 : Lease liability in a sale and leaseback.

Those amended standards have no impact on the interim condensed consolidated financial statements.

The Company has not opted for the early application of any standards whose application would be mandatory from subsequent financial years.

Foreign currency transactions are translated into the functionnal currency using the following exchange rates:

June 30, 2023

December 31, 2023

June 30, 2024

€1 equals to

Average rate

Closing rate

Average rate

Closing rate

Average rate

Closing rate

USD

1.0806

1.0866

1.0813

1.1050

1.0813

1.0705

(in thousands of euro)			June 30, 2024			December 31, 2023
Cash and cash equivalents			69,990			70,605
Short-term investments			21,809			21,851
Cash, cash equivalents and short-term investments			91,799			92,456
Non-current financial assets			10,350			9,796
Cash, cash equivalents and financial assets			102,149			102,252

Cash and cash equivalents are mainly composed of current bank accounts, interest-bearing accounts and fixed-term accounts and mutual funds units (with short-term maturities) held with various banking institutions.

As of June 30, 2024, the Company also holds shares in three mutual funds. The risk profiles of these funds are rated from 1 to 7 by the financial institution that manages and markets these funds (1 being the lowest risk

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profile).When the maturity of shares in mutual funds is longer than one year, they are classified as non-current financial instruments.

Non-current financial assets generally include a guarantee of capital at the maturity date (which is always longer than one year). These instruments are defined by the Company as financial assets at fair value through profit or loss and classified as non-current due to their maturity.

As of June 30, 2024 and December 31, 2023, the amount of cash, cash equivalents and financials assets denominated in US dollars amounted to €18,221 thousand and €20,798 thousand, respectively.

Changes in short-term investments and non-current financial assets for the six months ended June 30, 2023 and 2024 are the following:

(in thousands of euro)			December 31, 2023			Additions (1)			Deductions (2)			Variance of fair value through the consolidated statement of income (loss)			Variation of accrued interests			Foreign currency effect			June 30, 2024
Short-term investments			21,851			—			(1,215)			438			212			524			21,810
Non-current financial assets			9,796			—			—			553			—			—			10,350
Total			31,647			—			(1,215)			991			212			524			32,160

(in thousands of euro)			December 31, 2022			Additions			Deductions			Variance of fair value through the consolidated statement of income (loss)			Variation of accrued interests			Foreign currency effect			June 30, 2023
Short-term investments			17,260			—			—			271			232			(288)			17,475
Non-current financial assets			35,119			—			—			772			(102)			—			35,790
Total			52,379			—			—			1,043			130			(288)			53,265

(1) The additions correspond to both acquisitions and reclassifications of financial assets according to their maturity at the closing date.

(2) The deductions correspond to both disposals and reclassifications of financial assets according to their maturity at the closing date.

For the six months ended June 30, 2024 , variance of fair value through the consolidated statement of income (loss) is made of €553 thousand of unrealized gains on non-current financial assets and €438 thousand of unrealized gains on short-term investments. For the six months ended June 30, 2023, variance of fair value through the consolidated statement of income (loss) was made of €772 thousand of unrealized gains on non-current financial assets and €271 thousand of unrealized gains on short-term investments (see note 15).

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(in thousands of euro)			June 30, 2024			December 31, 2023
Other receivables			97			104
Research tax credit(1)			12,755			29,755
Other tax credits (2)			—			361
Prepaid expenses (3)			3,009			5,692
VAT refund			583			1,037
Trade account receivables (4)			393			15,233
Prepayments made to suppliers			2,957			3,374
Receivables and others			19,795			55,557
Research tax credit(1)			13,850			9,800
Prepaid expenses (3)			628			754
Receivables and others - non-current			14,478			10,554
Trade receivables and others			34,273			66,111

(1) The Research tax credit (CIR) is recognized as other operating income in the year to which the eligible research expenditure relates. The amount of €29,755 thousand recognized as current receivables as of December 31, 2023 comprises the research tax credit for the 2019 and 2020 tax years, for which the three year period has expired as of December 31, 2023. The CIR for 2019 was reimbursed in January 2024 for an amount of €16,737 thousand and to the CIR for the 2020 tax year of €13,018 thousand was collected in July 2024 for the amount of €12,755 thousand following the offset of the restated amount of €263 thousand (see note 8). The amount of €13,850 thousand recognized as a non-current receivable as of June 30, 2024 corresponds to the CIR for the 2023 tax year for the amount of €9,800 thousand and the amount of CIR calculated for the first half of 2024 for the amount of €4,050 thousand. Following the loss of SME status since December 31, 2023, the CIR for 2023 and 2024 represent non-current receivables from the French Treasury, which should in principle be offset against corporate income tax due for the following three years or refunded if necessary upon expiry of such a period.

(2) As of December 31, 2023, this amount mainly included a carry-back tax receivable of €333 thousand received in February 2024.

(3) As of June 30,2024, the prepaid expenses includes include an amount of €879 thousand (1,005 thousand as of December 31, 2023) relating to the guarantee fees in line with the two State Guaranteed Loans from Société Générale and BNP Paribas. Following the extension of these two loans repayment for an additional period, the full amount of the guarantee fee over the additional five-year period has been recognized as an operating expense in 2022. For each period-end, an adjustment is made through the prepaid accounts to reflect the fact that the expenses are related to the fiscal year (see note 9).

(4) As of December 31, 2023, the amount is mainly comprised of invoice of €15,000 thousand issued in December 2023 following the exercise of the license option by Sanofi. This amount was collected by the Company in January 2024.

The net book value of the receivables is considered to be a reasonable approximation of their estimated fair value. No valuation allowance was recognized on trade receivables and others as the credit risk of each debtor was considered as not significant.

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(in thousands of euro)			Purchased licenses			Other intangible assets			In progress			Total
January 1, 2023			1,556			—			—			1,556
Acquisitions			—			—			—			—
Additional considerations(1)			2,000			—			—			2,000
Disposals			—			—			—			—
Amortizations(2)			(2,651)			—			—			(2,651)
Transfers			—			—			—			—
June 30, 2023			903			—			—			903
January 1, 2024			413			3			—			416
Acquisitions			—			—			—			—
Additional considerations			—			—			—			—
Disposals			—			—			—			—
Amortizations(2)			(294)			(3)			—			(297)
Transfers			—			—			—			—
June 30, 2024			119			—			—			119

(1) This amount corresponds to the additional invoice received from Orega Biotech for the rights relating to IPH5201 following the first patient dosed in the Phase 2 MATISSE clinical trial in June 2023, in accordance to the agreement signed in 2019. This additional invoice is fully amortized as of June 30, 2023 and paid on July 2023.

(2) As of June 30, 2024, this amount included the amortization of rights related to the monalizumab for an amount of €294 thousand. As of June 30, 2023, this amount includes the amortization of the additional payment made to Orega Biotech in 2023 for and amount of €2,000 thousand and the amortization of rights related to the monalizumab for an amount of €651 thousand.

Monalizumab rights under the 2014 monalizumab (NKG2A) Novo Nordisk agreement

Since their acquisition, monalizumab rights are amortized on a straight-line basis over the anticipated residual duration of the Phase II trials. The Company has reassessed the anticipated residual duration of the Phase 2 trials as of June 30, 2024 and estimated that it would be fully amortized by 2024, which is the same estimation as of December 31, 2023, as a result of the completion of some trials and by modifying the estimated end dates relating to certain cohorts.

The net book values of the monalizumab rights were €119 thousand and €416 thousand as of June 30, 2024 and December 31, 2023, respectively.

IPH5201 (Anti-CD39) rights acquired from Orega Biotech

On January 4, 2016, the Company and Orega Biotech entered into an exclusive licensing agreement by which Orega Biotech granted the Company full worldwide rights to its program of first-in-class anti-CD39 checkpoint inhibitors. The upfront payment paid by the Company to Orega Biotech has been recognized as an intangible asset in the consolidated financial statements for the year ended December 31, 2016. Criteria relating to the first development milestone were reached in December 2016. Consequently, the amount of this milestone was recognized as an intangible asset in addition to the initial payment. In June 2019, the Company also paid Orega Biotech €7.0 million in relation to the anti-CD39 program as consideration following the collaboration and option agreement signed on October 22, 2018 with AstraZeneca regarding IPH5201. Under this agreement, the Company also paid in April and

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June 2020, respectively €2.5 and €0.2 million to Orega Biotech following the first Phase 1 dosing relating to IPH5201.

As a reminder, Orega Biotech claimed joint ownership of certain patents relating to IPH5201. The Company and Orega Biotech have resolved these claims in an arbitration proceeding, which decision was rendered in December 2021. As a result of this decision, the Company is required to pay a low-teen percentage of sub-licensing revenues received by the Company pursuant to its agreement with AstraZeneca regarding IPH5201. Following this arbitration decision, the Company paid in January 2022 an additional amount of €0.4 million to Orega. The Company announced on June 3, 2022 the progress of IPH5201 towards a study of Phase 2 in lung cancer, of which the Company will be a sponsor. In accordance with the amendment signed on June 1, 2022, the Company was eligible for a milestone payment of $5 million by AstraZeneca, received in August 2022 by the Company. In October 2022, the Company therefore paid an additional €0.6 million to Orega Biotech.

On June 26, 2023, the Company announced the treatment of the first patient in the Phase 2 MATISSE trial, conducted in collaboration with AstraZeneca and evaluating IPH5201 in early-stage lung cancer. As a consequence, the Company made an additional payment of €2.0 million to Orega Biotech in July 2023, in accordance with the agreement signed in 2019.

Avdoralimab (IPH5401) (anti-C5aR) rights acquired from Novo Nordisk A/S

At the agreement inception, an upfront payment of €40 million for acquired rights were recorded as intangible asset. As part of this agreement, an additional amount of €1.0 million was paid in October 2020 to Novo Nordisk A / S following the launch of the first avdoralimab Phase II trial. As avdoralimab is still in clinical trial, the acquired rights are classified as intangible asset in progress. They were subject to annual impairment test.

According to the agreement, the Company will pay additional payments according to the reach of specific steps. As of June 30, 2024, according to the uncertainty of these potential future payments, no liability was recognized.

Development costs incurred by the Company are recognized as research and development expenses.

As a reminder, during 2022 fourth quarter, the Company was informed by the sponsor of the Phase 2 clinical trial evaluating avdoralimab in inflammation in bullous pemphigoid ("BP") indication of its decision to discontinue said trial. Consequently, the Company decided in December 2022 to stop the development of avdoralimab in bullous pemphigoid ("BP") indication in inflammation, only indication supporting the recoverable amount of the asset as of December 31, 2021 (as well that as of June 30, 2022).

Following that decision, the Company applied IAS 36 "Impairment of assets" and assessed that there was an indication of impairment sufficiently significant to result in the full impairment of the intangible asset. This depreciation was recognized with regard to the estimate of the recoverable value of avdoralimab's intangible assets, based on expected future cash flows, as of December 2022, date of the decision. Thus, on decision date to stop the development of avdoralimab in bullous pemphigoid ("BP") indication in inflammation, avdoralimab rights were fully written down to their net book value, i.e €41,000 thousand.

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(in thousands of euro)			Lands and buildings			Laboratory equipment and other			In progress			Total			Of which right of use assets
January 1, 2023			4,242			4,298			—			8,542			6,423
Acquisitions			31			279			—			310			79
Disposals (1)			(513)			(78)			—			(591)			(513)
Depreciation			(323)			(670)			—			(993)			(428)
Transfers			—			—			—			—			—
June 30, 2023			3,437			3,829			—			7,268			5,561
(in thousands of euro)			Lands and buildings			Laboratory equipment and other			In progress			Total			Of which right of use assets
January 1, 2024			2,958			3,378			—			6,322			5,055
Acquisitions			15			267			3			285			37
Disposals			—			(18)			—			(18)			(18)
Depreciation			(352)			(493)			—			(845)			(392)
Transfers			—			—			—			—			—
June 30, 2024			2,621			3,134			3			5,748			4,682

(1) As a reminder, on March 13, 2023, the Company signed an amendment to the lease for the "Le Virage" building, reducing the surface area of the leased premises. The effective date of the lease amendment is March 15, 2023. As a result, and in accordance with IFRS 16, the impact on the consolidated balance sheet at the effective date of the lease amendment is as follows: write-off of a right of use (asset) of €0.5 million and a lease liability of €0.7 million.

(in thousands of euro)			June 30, 2024			December 31, 2023
Suppliers (excluding payables related to capital expenditures)			8,751			8,561
Tax and employee-related payables (1)			6,013			7,021
Other payables (2)			1,109			1,436
Trade payables and others (excluding payables related to capital expenditures)			15,873			17,018
Payables related to capital expenditures			—			—
Payables and others			15,873			17,018

(1) As of December 31, 2023, tax and employee related payables included a liability accrual of €1.4 million following the notification received as part of the tax inspection relating to accounting and research tax credits for the 2018 to 2020 financial years. The liability recognized as of June 30, 2024 in connection with notification is €0.4 million following the payment of €0.7 million in February 2024 and the offset of €0.3 million against the 2020 research tax credit receivable initially recognized for €13.0 million and finally collected in July 2024 for €12.7 million.

(2) As of June 30, 2024 an December 31, 2023, this amount includes mainly the liability related to the payment of the guarantee fees on the two State Guaranteed Loans obtained from Société Générale and BNP Paribas in 2021 (see note 9).

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The book value of trade payables and others is considered to be a reasonable approximation of their fair value.

(in thousands of euro)			December 31, 2023			Proceeds from borrowing			Proceeds from lease liabilities and other non cash effects			Repayments of borrowings/leases liabilities			Exchange rate variation (non cash)			June 30, 2024
State guaranteed loan Société Générale (1)			20,000			—			—			(2,432)			—			17,568
State guaranteed loan BNP Paribas (1)			8,700			—			—			(1,070)			—			7,630
State guaranteed loans - accrued interest			14			—			13			(14)			—			13
Lease liabilities – Building "Le Virage" (3)			375			—			—			(121)			—			254
Lease liabilities – Premises Innate Inc.			246			—			—			(47)			8			207
Lease liabilities – Laboratory equipment			109			—			—			(83)			—			26
Lease liabilities – Vehicles			85			—			19			(17)			—			87
Lease liabilities - Printers			18			—			—			(4)			—			13
Borrowing – Equipment			99			—			—			(28)			—			71
Borrowing – Building (2)			10,247			—			17			(630)			—			9,634
Total			39,893			—			49			(4,446)			8			35,503

(in thousands of euro)			December 31, 2022			Proceeds from borrowing			Proceeds from lease liabilities and other non cash effects			Repayments of borrowings/leases liabilities			Exchange rate variation (non cash)			June 30, 2023
State guaranteed loan Société Générale (1)			20,000			—			—			—			—			20,000
State guaranteed loan BNP Paribas (1)			8,700			—			—			—			—			8,700
State guaranteed loans - accrued interest			15			—			—			—			—			15
Lease liabilities – Building "Le Virage"			1,353			—			(736)			(130)			—			487
Lease liabilities – Premises Innate Inc.			345			—			—			(50)			2			297
Lease liabilities – Laboratory equipment			287			—			—			(89)			—			198
Lease liabilities – Vehicles			33			—			48			(13)			—			70
Lease liabilities - Printers			27			—			—			(4)			—			23
Borrowing – Equipment			154			—			—			(27)			—			127
Borrowing – Building (2)			11,338			—			—			(602)			—			10,736
Total			42,251			—			(689)			(916)			2			40,658

(1) As a reminder, on January 5, 2022, the Company announced that it had obtained €28.7 million in non-dilutive financing in the form of two State Guaranteed Loans from Société Générale (€20.0 million) and BNP Paribas (€8.7 million). The Company received the funds related to these two loans on December 27 and 30, 2021 respectively. Both loans have an initial maturity of one year with an option to extend to five years usable from August, 2022. They are 90% guaranteed by the French government as part of the package of measures put in place by the French government to support companies during the COVID-19 pandemic. In August 2022, the Company has

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requested the extension of these two loans repayment for an additional period of five years starting in 2022 and including a one-year grace period. Consequently, the Company has obtained agreements from Société Générale and BNP Paribas. The effective interest rates applied to these contracts during the additional period are 1.56% and 0.95% for Société Générale and BNP Paribas loans, respectively, excluding insurance and guarantee fees, with an amortization exemption for the entire year 2023. During this grace period, the Company will only be liable for the payment of interest and the guarantee fees. The amortization of the two loans began in 2024 for a period of four years. The state guarantee fees amounts to €877 thousand and €379 thousand for Société Générale and BNP Paribas loans respectively.

(2) On July 3, 2017, the Company borrowed from the Bank “Société Générale” in order to finance the construction of its future headquarters. This loan amounting to a maximum of €15,200 thousand will be raised during the period of the construction in order to pay the supplier payments as they become due. As of December 31, 2018 and 2019, the loan was raised at an amount of €1,300 thousand.

The loan release period was limited to August 30, 2019. On August 30, 2019, the Company drew down the remaining portion of the €15,200 thousand loan granted, for an amount of €13,900 thousand. The reimbursement of the capital has begun in August 30, 2019 and will proceed until August 30, 2031 (12 years). Given the development of its portfolio and in particular the refocusing of its activities on research and development, the Company has for the time being suspended the project to build its new head office on the land acquired in Luminy. In the meantime, the loan will be used to finance several structuring projects (improvement of the information system, development of a commercial platform, development of additional premises rented, etc.). As of June 30, 2024, the remaining capital of the loan amounted to €9,617 thousand. The Company authorized collateral over financial “Société Générale” instruments amounting to €15,200 thousand. The security interest on the pledge financial instruments will be released in accordance with the following schedule: €4,200 thousand in July 2024, €5,000 thousand in August 2027 and €6,000 thousand in August 2031. Following the release of the pledge on the €4.2m financial instrument that had reached maturity, the company received this amount in July 2024.

This loan bears a fixed interest rate of 2.01%. It is subject to a covenant based on the assumption that the total cash, cash equivalents and current and non-current financial assets are at least equal to principal as of financial year end.

(3) As a reminder, on March 13, 2023, the Company signed an amendment to the lease for the "Le Virage" building, reducing the surface area of the leased premises. The effective date of the lease amendment is March 15, 2023. As a result, and in accordance with IFRS 16, the impact on the consolidated balance sheet at the effective date of the lease amendment is as follows: write-off of a right of use (asset) of €0.5 million and a lease liability of €0.7 million.

The table below shows the schedule for the contractual repayment of financial liabilities (being principal and interest payments) as of June 30, 2024:

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(in thousands of euro)			Within 1 year			From 2nd to 5th year included			Over 5 years			Total
State guaranteed loan Société Générale			5,167			12,918			—			18,086
State guaranteed loan BNP Paribas			2,222			5,551			—			7,773
State guaranteed loans - accrued interest			—			—			—			—
Lease liabilities – Building "Le Virage"			254			—			—			254
Lease liabilities – Premises Innate Inc.			100			111			—			211
Lease liabilities – Laboratory equipment			26			—			—			26
Lease liabilities – Vehicles			34			59			—			92
Lease liabilities - Printers			9			4			—			13
Borrowing – Equipment			57			14			—			71
Borrowing – Building			1,545			5,587			3,210			10,342
Total financial liabilities			9,414			24,245			3,210			36,869

Defined benefit obligation

(in thousands of euro)			June 30, 2024			December 31, 2023
Allowance for retirement defined benefit			2,118			2,064
Allowance for seniority awards			352			377
Defined benefit obligations			2,470			2,441

Amounts recognized in the statement of financial position are determined as follows (in thousand euros):

As of January 1, 2023			2,550
Service cost			312
Payments (benefits and contributions paid by the employer)			(27)
Actuarial (gain) / loss			(394)
As of December 31, 2023			2,441
Service cost			166
Payments (benefits and contributions paid by the employer)			(22)
Actuarial (gain) / loss			(116)
As of June 30, 2024			2,470

Discount rates used by the Company to evaluate retirement benefits were based on iBoxx Corporate AA. It was 3.60% and 3.20% as of June 30, 2024 and December 31, 2023, respectively.

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The Company manages its capital to ensure that the Company will be able to continue as a going concern while maximizing the return to shareholders through the optimization of the debt and equity balance.

As of June 30, 2024, the Company’s share capital amounted to €4,049,075 divided into (i) 80,967,407 ordinary shares, each with a nominal value of €0.05; (ii) 6,509 “2016” preferred shares, each with a nominal value of €0.05, and (iii) 7,581 “2017” preferred shares, each with a nominal value of €0.05, respectively, fully paid up.

Share capital does not include BSAs, BSAAR, AGAs and AGAPs that have been granted to certain investors or natural persons, both employees and non-employees of the Company, but not yet exercised.

On October 21, 2019 and December 30, 2019, the retention period for the “2016 free preferred shares” has ended. The number of ordinary shares to which the conversion of one preferred share entitle has been determined according to the achievement of the performance criteria. Holders of “2016” preferred shares” are entitled to vote at our shareholders’ meetings, to dividends and to preferential subscription rights, on the basis of the number of ordinary shares to which they are entitled if they convert their preferred shares.

In April 3, 2021, the retention period for the "2017 free preferred shares" has ended. The number of ordinary shares to which the conversion of one preferred share entitle has been determined according to the fulfillment of the performance criteria. According to these same performance criteria, the Executive Board of April 7, 2021 noted that the "2017 preferred shares" did not give right to any ordinary shares. The “2017 preferred shares” will not be redeemed by the Company and will remain incorporated into the capital, unless subsequently decided by the Executive Board. As the conversion is void, the "2017 preferred shares" no longer give the right to vote at our general meetings, nor to receive dividends.

The Company held 18,575 of its own shares as of June 30, 2024 and December 31, 2023, respectively.

The Company has issued BSAs, BSAARs, AGAs and AGAPs as follows:

Date						Types						Number of warrants issued as of 6/30/2024						Number of warrants void as of 6/30/2024						Number of warrants exercised as of 6/30/2024						Number of warrants outstanding as of 6/30/2024						Maximum number of shares to be issued as of 6/30/2024						Exercise price per share (in €)
Sept. 9, 2011						BSAAR 2011						650,000						25,000						625,000						—						—						2.04
May 27, 2013						BSAAR 2012						146,050						12,250						133,800						—						—						2.04
July 1, 2015						BSAAR 2015						1,050,382						2,720						1,940						1,045,722						1,045,722						7.20
October 21, 2016						AGAP Management 2016-1						2,000						550						250						1,200						156,000						-

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October 21, 2016						AGAP Employees 2016-1						2,486						251						172						2,063						268,190						-
October 21, 2016						AGA Management 2016-1						50,000						—						50,000						—						—						-
December 30, 2016						AGAP Management 2016-2						3,000						—						—						3,000						333,000						-
December 30, 2016						AGA Management 2016-2						250,000						—						250,000						—						—						-
April 3,2018						AGAP Employees 2017-1						5,725						5,725						—						—						—						-
April 3,2018						AGAP Management 2017-1						2,400						2,400						—						—						—						—
April 3,2018						AGA Employees 2017						114,500						4,000						110,500						—						—						—
July 3, 2018						AGA Bonus 2018-1						67,028						469						66,559						—						—						-
November 20, 2018						AGAP Perf Employees 2018-1						327,500						224,375						103,125						—						—						-
November 20, 2018						AGAP Perf Management 2018-1						260,000						150,000						110,000						—						—						-
January 14, 2019						AGA Employees 2018						90,650						5,000						85,650						—						—						-
April 29, 2019						AGA New Members 2017-1						25,000						—						25,000						—						—						-
July 3, 2019						AGA Bonus 2019-1						57,376						—						57,376						—						—						-
July 13, 2020						AGA Bonus 2020-1 & 2						79,861						17,885						61,976						—						—						-
August 5, 2020						AGAP Employees 2020-1						766,650						681,420						85,230						—						—						-
August 5, 2020						AGAP Management 2020-1						710,000						580,000						130,000						—						—						-
July 22, 2021						AGA Bonus 2021-1						125,748						—						125,748						—						—						-
October 1, 2021						AGAP Employees 2021-1						1,066,600						290,800						—						775,800						775,800						-
October 1, 2021						AGAP Management 2021-1						610,000						130,000						—						480,000						480,000						-
February 12, 2022						AGA "Plan Epargne Entreprise" 2022						138,960						—						138,960						—						—						—
October 3, 2022						AGA Bonus 2022-1						128,061						—						128,061						—						—						—
December 12, 2022						AGA Perf Employees 2022-1						1,371,500						275,000						—						1,096,500						1,096,500						—
December 12, 2022						AGA Perf Management 2022-1						550,000						—						—						550,000						550,000						—
April 14, 2023						AGA "Plan Epargne Entreprise" 2023						163,293						—						163,293						—						—						—
November 2, 2023						AGA New members 2023-1						25,000						—						—						25,000						25,000						—
December 21, 2023						AGA Perf Employees 2023-1						1,403,500						66,250						—						1,337,250						1,337,250						—
December 21, 2023						AGA Perf Management 2023-1						750,000						—						—						750,000						750,000						—
February 15, 2024						AGA New members 2024-1						25,000						—						—						25,000						25,000						—
June 10, 2024						AGA "Plan Epargne Entreprise" 2024						68,744						—						68,744						—						—						—
July 21, 2020						Stock Options 2020-1						102,000						102,000						—						—						—						-
November 4, 2019						AGAP 2019 Employees 2019						546,700						375,150						171,550						—						—						-
November 4, 2019						AGAP 2019 Management 2019						355,000						207,500						147,500						—						—						-
July 29, 2011						BSA 2011-2						225,000						25,000						200,000						—						—						1.77
July 17, 2013						BSA 2013						237,500						12,500						225,000						—						—						2.36
July 16, 2014						BSA 2014						150,000						—						75,000						75,000						75,000						8.65
April 27, 2015						BSA 2015-1						70,000						—						—						70,000						70,000						9.59
July 1, 2015						BSA 2015-2						14,200						—						—						14,200						14,200						14.05

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September 20, 2017						BSA 2017						37,000						—						—						37,000						37,000						11.00
December 16, 2022						BSA 2022-1						40,000						31,740						—						8,260						8,260						2.31
December 15, 2023						BSA 2023-1						50,000						12,000						—						38,000						38,000						2.26
						June 30, 2024						12,914,414						3,239,985						3,340,434						6,333,995						7,084,922

The following tables show the carrying amounts and fair values of financial assets and financial liabilities. The tables do not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value.

As of June 30, 2024			Book value on the statement of financial position			Fair value through profit and loss (1)			Amortized cost (2)			Fair value
Financial assets
Non-current financial assets			10,350			10,350			—			10,350
Trade receivables and others			34,273			—			34,273			34,273
Short-term investments			21,809			21,809			—			21,809
Cash and cash equivalents			69,990			69,990			—			69,990
Total financial assets			136,422			102,149			34,273			136,422
Financial liabilities
Financial liabilities—non-current portion			26,574			—			26,574			26,574
Financial liabilities—current portion			8,929			—			8,929			8,929
Trade payables and others			15,873			—			15,873			15,873
Total financial liabilities			51,376			—			51,376			51,376

As of December 31, 2023			Book value on the statement of financial position			Fair value through profit and loss (1)			Amortized Cost (2)			Fair value
Financial assets
Non-current financial assets			9,796			9,796			—			9,796
Trade receivables and others			66,111			—			66,111			66,111
Short-term investments			21,851			21,851			—			21,851
Cash and cash equivalents			70,605			70,605			—			70,605
Total financial assets			168,363			102,252			66,111			168,363
Financial liabilities
Financial liabilities—non-current portion			30,957			—			30,957			30,957
Financial liabilities—current portion			8,936			—			8,936			8,936
Trade payables and others			17,018			—			17,018			17,018
Total financial liabilities			56,911			—			56,911			56,911

(1) The fair value of financial assets classified as fair value through profit and loss corresponds to the market value of the assets, which are primarily determined using level 2 measurements.

(2) The book amount of financial assets and liabilities measured at amortized cost was deemed to be a reasonable estimation of fair value.

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In accordance with IFRS 7 and IFRS 13, financial instruments are presented in three categories based on a hierarchy of methods used to determine fair value:

Level 1: fair value determined based on quoted prices in active markets for assets or liabilities;

Level 2: fair value determined on the observable database for the asset or liability concerned either directly or indirectly;

Level 3: fair value determined on the basis of evaluation techniques based in whole or in part on unobservable data.

Revenues from collaboration and licensing agreements result from agreements signed with AstraZeneca, Sanofi and Takeda :

(in thousands of euro)			June 30, 2024			June 30, 2023
Proceeds from collaboration and licensing agreements			7,396			34,728
of which monalizumab agreement (AstraZeneca)			2,994			9,503
of which 2016 Sanofi agreement			4,000			2,000
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 program			199			18,672
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 program			203			—
of which Takeda agreement			—			4,553
Invoicing of R&D costs (IPH5201 agreement)			897			616
Revenue from collaboration and licensing agreements			8,293			35,344

a) Revenue recognition related to monalizumab AZ agreements and amendments

Change in deferred revenue relating to monalizumab agreement:

(in thousands of euro)			Total
As of December 31, 2022			14,481
Revenue for the six months ended June 30, 2023			(9,503)
Transfer from / (to) collaboration liabilities			(283)
As of June 30, 2023			4,695
As of December 31, 2023			5,156
Revenue for the six months ended June 30, 2024			(2,994)
Transfer from / (to) collaboration liabilities			(172)
As of June 30, 2024			1,990

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Change in collaboration liabilities relating to monalizumab agreement:

(in thousands of euro)			Total
As of December 31, 2022			63,211
Additions			283
Deductions			(7,436)
As of June 30, 2023			56,058
As of December 31, 2023			52,677
Additions			1,891
Deductions			(2,419)
As of June 30, 2024			52,149

b) Revenue recognition related to IPH5201 AstraZeneca collaboration and option agreement

Revenue related to IPH5201 for the six months ended June 30, 2024 and June 30, 2023 are nil. As a reminder, the Company signed on June 1, 2022 an amendment to the initial contract signed in October 2018. This amendment set the terms of the collaboration following AstraZeneca’s decision to advance IPH5201 to a Phase 2 study. The Company will conduct the study. Both parties will share the external cost related to the study and incurred by the Company and AstraZeneca will provide products necessary to conduct the clinical trial. Under the terms of this agreement, an amount of €897 thousand was rebilled to AstraZeneca during the first half of 2024 (€616 thousand during the first half of 2023).

c) Revenue related to IPH6401 - Sanofi (2016)

Revenue related to IPH6401 under the collaboration and license agreement signed with Sanofi is €4,000 thousand for the six months ended June 30, 2024, as compared to a revenue of €2,000 thousand as of June 30, 2023. During the period, the Company announced that the first patient was dosed in the Phase 2 dose expansion part of the Sanofi-sponsored clinical trial of SAR443579 / IPH6101, evaluating SAR443579 as a monotherapy for the treatment of blood cancers with high unmet needs. Under the terms of the 2016 research and licensing agreement with Sanofi, dosing of the first patient in the dose expansion part of the trial triggered a milestone payment to the Company of €4 million recognized as revenue as of June 30, 2024. This amount was received by the Company on May 17, 2024.

As a reminder, the Company announced that, in June 2023, the first patient was dosed in a Sanofi-sponsored Phase 1/2 clinical trial evaluating IPH6401/SAR'514 in relapsed or refractory Multiple Myeloma. Under the terms of the licensing agreement signed in 2016, Sanofi made a milestone payment of €2,000 thousand, fully recognized in revenue as of June 30, 2023. This amount was received by the Company on July 21, 2023.

d) Revenue related to Sanofi research collaboration and licensing agreement (2022)

On January 25, 2023, the Company announced the expiration of the waiting period under the Hart-Scott-Rodino (HSR) Antitrust Improvements Act of 1976 and the effectiveness of the licensing agreement as of January 24, 2023. Consequently, under the terms of such agreement, the Company received an upfront payment of €25,000 thousand in March 2023, including €18,500 thousand for the exclusive license, €1,500 thousand for the research work and €5,000 thousand for the two additional targets options. On December 19, 2023, the Company announced that Sanofi had exercised an option for one of the two targets. This option exercise also resulted in a

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milestone payment of €15,000 thousand, including €13,300 thousand in respect of the exclusive license, which was fully recognized in income as of December 31, 2023, and €1,700 thousand for the research activities to be carried out by the Company. The Company considers that the license to the B7-H3 technology is a right to use the intellectual property granted exclusively to Sanofi from the effective date of the agreement. As such, all upfront payments relating to the licenses granted have been recognized in the income statement representing an amount of €31,800 thousand, including €18.5 million relating to B7-H3 license and €13,300 thousand following the option exercised.

Change in deferred revenue relating to the 2022 research collaboration and licensing agreement :

(in thousands of euro)			Total
As of December 31, 2022			—
Additions (1)			6,500
Deductions			(172)
As of June 30, 2023			6,328

(in thousands of euro)			Total
As of December 31, 2023			5,327
Additions			—
Deductions			(402)
As of June 30, 2024			4,925

(1) The increase in deferred revenue relating to the 2022 research collaboration and licensing agreement with Sanofi between December 31, 2022 and June 30, 2023 mainly comprises (i) an upfront payment of €5,000 thousand relating to the granting of two options for exclusive licenses on Innate's intellectual property for the research, development, manufacturing and commercialization of NKCEs specifically targeting two preclinical molecules. The Company will recognize the related revenues either at the reporting date or three years after the effective date; as well as (ii) an amount of €1,500 thousand relating to research activities to perform in collaboration with Sanofi. The Company will recognize the related revenues on a straight-line basis over the duration of the research work to which the Company has agreed.

e) Schedule of variance of deferred revenue

(in thousands of euro)			As of December 31, 2023			Recognition in P&L			Proceeds			Transfer from / (to) collaboration liabilities			As of June 30, 2024
Monalizumab			5,155			(2,994)			—			(172)			1,990
Sanofi (2022) option			2,500			—			—			—			2,500
Sanofi (2022) services			2,826			(402)			—			—			2,424
Total			10,481			(3,396)			—			(172)			6,915

(in thousands of euro)			As of December 31, 2022			Recognition in P&L			Proceeds			Transfer from / (to) collaboration liabilities			As of June 30, 2023
Monalizumab			14,481			(9,503)			—			(283)			4,696
Sanofi (2022) option			—			—			5,000			—			5,000
Sanofi (2022) services			—			(172)			1,500			—			1,328
Total			14,481			(9,675)			5,000			(283)			11,024

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The Company receives grants from the European Commission, French government and state organizations in several different forms:

•Research Tax Credits; and

• Investment and operating grants.

As of June 30, 2024 and 2023, an estimate of the research tax credit amount for the first half period is calculated on the basis of eligible expenses over the period.

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, 2024			June 30, 2023
Research tax credit			4,050			4,854
Grant			2			—
Government financing for research expenditures			4,052			4,854

(in thousands of euro)			June 30, 2024									June 30, 2023
			R&D			G&A			Total			R&D			G&A			Total
Subcontracting costs(1)			(15,585)			—			(15,585)			(15,857)			—			(15,857)
Cost of supplies and consumable materials			(1,485)			(153)			(1,638)			(1,410)			(100)			(1,510)
Personnel expenses other than share-based compensation			(7,532)			(3,470)			(11,002)			(7,781)			(3,871)			(11,652)
Share-based compensation			(1,175)			(531)			(1,706)			(905)			(496)			(1,401)
Personnel expenses			(8,707)			(4,001)			(12,708)			(8,686)			(4,367)			(13,053)
Non-scientific advisory and consulting(2)			(124)			(1,934)			(2,058)			(532)			(1,662)			(2,194)
Leasing and maintenance			(490)			(710)			(1,200)			(470)			(445)			(915)
Travel expenses and meeting attendance			(272)			(151)			(423)			(180)			(143)			(323)
Marketing, communication and public relations			(16)			(164)			(180)			(34)			(142)			(176)
Scientific advisory and consulting(3)			(933)			—			(933)			(561)			—			(561)
Other purchases and external expenses			(10)			(1,125)			(1,135)			(13)			(1,153)			(1,166)
Depreciation and amortization			(643)			(503)			(1,146)			(3,044)			(601)			(3,645)
Intellectual property expenses			(568)			(128)			(696)			(570)			(68)			(638)
Other income and (expenses), net			(242)			(714)			(956)			(98)			(464)			(562)
Total operating expenses			(29,076)			(9,582)			(38,657)			(31,453)			(9,144)			(40,597)

(1)The Company subcontracts a significant part of its pre-clinical (pharmaceutical development, tolerance studies and other model experiments, etc.) and clinical operations (coordination of trials, hospital costs, etc.) to third parties.

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(2)Non-scientific advisory and consulting are services performed to support the general and administration activities of the Company, such as legal, accounting and audit fees as well as business development support.

(3)Scientific advisory and consulting expenses relate to consulting services performed by third parties to support the research and development activities of the Company.

The line item amounted to €11,002 thousand and €11,652 thousand for the six months ended June 30, 2024 and 2023 respectively. The Company had 168 full time equivalent employees as of June 30, 2024, compared to 191 as of June 30, 2023. June 30, 2024, we had 135 employees, in research and development functions, compared to 151 employees as of June 30, 2023. Meanwhile, the administrative staff, totaled 39 people, compared to 45.

As of June 30, 2023, this amount includes the amortization of the additional payment made to Orega Biotech in 2023 for and amount of €2,000 thousand and the amortization of rights related to the monalizumab for an amount of €651 thousand. As of June 30, 2024, this amount included the amortization of rights related to the monalizumab for an amount of €294 thousand . (see Note 6).

Cost of supplies and consumable materials consists mainly of the cost of procurement of the Company’s drug substance and/or drug product that is manufactured by third-parties, respectively.

Net financial income (loss) can be analyzed as follows :

(in thousands of euro)			June 30, 2024			June 30, 2023
Interests on financial assets			1,269			965
Change in valuation allowance on financial instruments			1,471			1,044
Foreign exchange gains			873			1,073
Financial income			3,613			3,083
Foreign exchange losses			(1,763)			(642)
Unrealized losses on financial assets			—			—
Interest on financial liabilities			(300)			(324)
Financial expenses			(2,064)			(966)
Net financial income (loss)			1,549			2,116

For the six months ended June 30, 2024 and 2023, the foreign exchange gains and losses mainly result from the variance of the exchange rate between the Euro and the US dollar on US dollars denominated cash and cash equivalent and financial assets accounts.

Unrealized losses on financial assets relate to unquoted instruments, the fair value of which is determined using level 2 measurements.

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Due to the Company’s early stage of development, it is not probable that future taxable profit will be available against which the unused tax losses can be utilized. As a consequence, deferred tax assets are recognized up to deferred tax liabilities. The main temporary differences are related to the application of the IFRS 15 standard for fiscal years beginning on or after January 1, 2018, finance leases, provisions for pension commitments and tax loss carryforwards.

The Company did not recognize a current tax expense as of June 30, 2024 regarding a projected tax rate of nil as of December 31, 2024. As of June 30, 2024, the accumulated tax losses carryforwards of Innate Pharma SA were €483,570 thousand with no expiration date (same amount as of December 31, 2023). As of June 30, 2024, the accumulated tax losses carryforwards of Innate Pharma Inc was €15,181 thousand or $16,775 thousand (same amount as of December 31, 2023).

The Company has identified the following changes in off-balance sheet commitments since December 31, 2023:

•non-cancellable purchase commitments as of June 30, 2024 for a total of €6,612 thousand with various CMOs. These commitments are comprised of non-cancellable purchase orders placed during the first half of 2024 with contract manufacturing organizations (CMOs) for the supply of various services in relation with preclinical work for an amount of €3,020 thousand and clinical work for an amount of €3,592 thousand. The execution and billing of these services has not yet started at the date of this report.

•financial commitments with Société Générale in connection with the Company’s subscription of a loan in order to finance the construction of its future headquarters. As security for the loan, the Company pledged collateral in the form of financial instruments held at Société Générale amounting to €15.2 million. The security interest on the pledged financial instruments will be released in accordance with the following schedule: €4,200 thousand in July 2024, €5,000 thousand in August 2027 and €6,000 thousand in August 2031. At the date of this report, the first investment of €4,200 thousand had matured and the Company obtained its restitution in July 2024 for a total amount of €4,427 thousand, including interest. As of June 30, 2024, the remaining capital of this loan amounted to €9,617 thousand. Furthermore, under the loan, Innate is subject to a covenant that its total cash, cash equivalents and current and non-current financial assets as of each fiscal year end will be at least equal to the amount of outstanding principal under the loan. The Company was in compliance with this covenant as of December 31, 2023.

The Company is exposed to contingent liabilities happening in the ordinary course of its activities. Each pre-litigation, known litigation or procedure in course the Company is involved in is analyzed at each closing date after consultation of legal counsel. There is no acknowledged litigation as of June 30, 2024.

Provisions amounted to €669 thousand and €774 thousand as of June 30, 2024 and December 31, 2023, respectively. As of June 30, 2024, they mainly consist of provision for charges amounting €586 thousand relating to the employer contribution in respect of the grants of employee equity instruments. In accordance with French

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social legislation, when a Company decides to provide its employees with shares bought back on the market, a provision has to be recognized upon the decision to allocate free shares that are spread over the vesting period when the plan conditions actions for employees when they join the Company at the end of the plan.

Members of the Executive Board and Other Executive Members

For each of the period presented, the following compensation was granted to the members of the Executive Committee of the Company and were recognized as expense:

(in thousands of euro)			June 30, 2024			June 30, 2023
Personnel and other short-term employee benefits			1,713			1,386
Extra pension benefits			21			11
Share-based compensation			519			408
Advisory fees			—			318
Executive Board Members and other Executive Members compensation			2,253			2,123

Personnel and other short-term employee benefits correspond to amounts included in personnel expenses for the six-month periods ended June 30, 2024 and 2023 respectively.

As of June 30, 2024, the Company has also recognized expenses totaling €184 thousand with companies in which a mandate is held by the identified related parties.

Members of the Supervisory Board

The Company recognized a provision of €163 thousand for attendance fees (jetons de presence) relating to the six months ended June 30, 2024. This amount includes the compensation for the Chairman of the Supervisory Board.

Related parties

Novo Nordisk A/S is a shareholder, Supervisory Board member and is related to the Company by three licensing agreements related to the drug candidates lirilumab, monalizumab and avdoralimab. Under the terms of the agreements, Novo Nordisk A/S is eligible to receive milestone payments as well as royalties on future sales. As of June 30, 2024, the Company has no liability to Novo Nordisk A/S.

AstraZeneca is a shareholder and is related to the Company through several collaboration and option licensing or license agreements for different drug candidates (monalizumab, avdoralimab and IPH5201). The payments between the two companies as well as the liabilities and receivables as of June 30, 2024 are as follows:

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			As of June 30,2024
(in thousands of euro)			Payments			Assets/Liabilities
Collection (AstraZeneca to the Company) / Receivables			1,657			394
Payments (the Company to AstraZeneca) / Liabilities			(3,342)			(3,926)
Total			(1,685)			(3,532)

Subsidiaries

The business relationships between the Company and its subsidiary are governed by intra-group and commercial agreements, concluded at market standard conditions on an arm’s length basis.

Basic income / (loss) per share are calculated by dividing the net earnings attributable to equity holders of the Company by the weighted average number of ordinary shares in issue during the period.

			June 30, 2024			June 30, 2023
Net income/(loss)			(24,764)			1,718
Weighted average number of ordinary shares in circulation			80,872,369			80,319,897
Basic income/(loss) per share (€ per share)			(0.31)			0.02

Diluted income (loss) per share is calculated by dividing the net income (loss) attributable to equity holders of the Company by the weighted average number of ordinary shares in circulation during the corresponding period, increased by all dilutive potential common shares.

In thousands of euro, except for data share			June 30, 2024			June 30, 2023
Net income/(loss) for the period			(24,764)			1,718
Weighted average number of ordinary shares in circulation			80,872,369			80,319,897
Adjustment for share instruments			5,026,389			3,461,439
Diluted income/(loss) per share (€ per share)			(0.31)			0.02

On July 25, 2024, the Company received from Takeda a notice of termination of the Exclusive License agreement signed on March 31, 2023. This termination will be effective upon expiry of a 90-day notice period, i.e. on October 24, 2024.

---

---

v3.24.2.u1

Cover	6 Months Ended
	Jun. 30, 2024
Cover [Abstract]
Document Type	6-K
Entity Registrant Name	Innate Pharma SA
Amendment Flag	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Entity Central Index Key	0001598599
Current Fiscal Year End Date	--12-31

v3.24.2.u1

Interim Condensed Consolidated Statements of Financial Position - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	€ 69,990	€ 70,605
Short-term investments	21,809	21,851
Trade receivables and others	19,795	55,557
Total current assets	111,594	148,012
Non-current assets
Intangible assets	119	416
Property and equipment	5,748	6,322
Non-current financial assets	10,350	9,796
Other non-current assets	85	87
Trade receivables and others - non-current	14,478	10,554
Deferred tax asset	9,123	9,006
Total non-current assets	39,903	36,181
Total assets	151,497	184,193
Current liabilities
Payables and others	15,873	17,018
Collaboration liabilities – current portion	10,248	7,647
Financial liabilities – current portion	8,929	8,936
Deferred revenue – current portion	2,799	5,865
Provisions - current portion	375	171
Total current liabilities	38,224	39,637
Non-current liabilities
Collaboration liabilities – non-current portion	41,901	45,030
Financial liabilities – non-current portion	26,574	30,957
Defined benefit obligations	2,470	2,441
Deferred revenue – non-current portion	4,116	4,618
Provisions - non-current portion	294	603
Deferred tax liabilities	9,123	9,006
Total non-current liabilities	84,478	92,656
Shareholders’ equity
Share capital	4,049	4,044
Share premium	386,049	384,255
Retained earnings	(336,893)	(329,323)
Other reserves	354	495
Net income (loss)	(24,764)	(7,570)
Total shareholders’ equity	28,796	51,901
Total liabilities and shareholders’ equity	€ 151,497	€ 184,193

v3.24.2.u1

Interim Condensed Consolidated Statements of Income (Loss) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Profit (loss) [abstract]
Revenue from collaboration and licensing agreements	€ 8,293	€ 35,344
Government financing for research expenditures	4,052	4,854
Revenue and other income	12,345	40,198
Research and development expenses	(29,076)	(31,453)
General and administrative expenses	(9,582)	(9,144)
Operating expenses	(38,657)	(40,597)
Operating income (loss)	(26,313)	(398)
Financial income	3,613	3,083
Financial expenses	(2,064)	(966)
Net financial income (loss)	1,549	2,116
Net income (loss) before tax	(24,764)	1,718
Income tax expense	0	0
Net income (loss)	€ (24,764)	€ 1,718
Net income (loss) per share :
Weighted average number of shares, basic (in shares)	80,872,369	80,319,897
Weighted average number of shares, diluted (in shares)	80,872,369	80,319,897
Basic income (loss) per share (in EUR per share)	€ (0.31)	€ 0.02
Diluted income (loss) per share (in EUR per share)	€ (0.31)	€ 0.02

v3.24.2.u1

Interim Condensed Consolidated Statements of Comprehensive Income (Loss) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Statement of comprehensive income [abstract]
Net income (loss) for the period:	€ (24,764)	€ 1,718
Items which will not reclassified in the consolidated statement of income (loss)
Actuarial gains and (losses) related to defined benefit obligations	116	101
Elements which will be reclassified in the consolidated statement of income (loss)
Foreign currency translation gain (loss)	(257)	146
Other comprehensive income (loss)	(141)	247
Total comprehensive income (loss)	€ (24,905)	€ 1,965

v3.24.2.u1

Interim Condensed Consolidated Statements of Cash Flows - EUR (€) € in Thousands		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023
Statement of cash flows [abstract]
Net income (loss)		€ (24,764)	€ 1,718
Depreciation and amortization, net		1,142	3,645
Employee benefits costs		145	83
Change in provision for charges		(105)	507
Share-based compensation expense		1,705	1,401
Change in fair value of financial assets		(992)	(1,044)
Foreign exchange (gains) losses on financial assets		(524)	288
Change in accrued interests on financial assets		(212)	(130)
Disposal of property and equipment (scrapping)		18	591
Other profit or loss items with no cash effect		26	6
Operating cash flow before change in working capital		(23,561)	7,065
Change in working capital	[1]	26,597	(18,530)
Net cash generated from / (used in) operating activities:		3,036	(11,465)
Acquisition of property and equipment, net		(283)	(309)
Disposal of other assets		0	66
Purchase of other assets		0	(3)
Disposal of current financial instruments		1,215	0
Net cash generated from / (used in) investing activities:		932	(246)
Proceeds from the exercise / subscription of equity instruments		93	348
Repayment of borrowings		(4,420)	(1,594)
Net cash generated / (used in) from financing activities:		(4,327)	(1,246)
Effect of the exchange rate changes		(257)	145
Net increase / (decrease) in cash and cash equivalents:		(615)	(12,811)
Cash and cash equivalents at the beginning of the year:		70,605	84,225
Cash and cash equivalents at the end of the six-months period:		69,990	71,414
Change in working capital
Trade receivables and others - current and non-current portion (excluding receivables related to Property & equipment)		34,273	56,446
Trade receivables and others - current and non-current portion (excluding receivables related to Property & equipment)		31,838	(4,001)
Deferred revenue - current and non-current portion		(6,915)	(11,024)
Deferred revenue - current and non-current portion, variance		(3,568)	(3,457)
Trade payables and others (excluding payables related to capital expenditures)		(15,873)	(16,991)
Trade payables and others (excluding payables related to capital expenditures), variance		(1,145)	(3,919)
Collaboration liabilities - current and non-current portion		(52,149)	(56,058)
Collaboration liabilities - current and non-current portion, variance		(528)	(7,153)
Total change in working capital		(40,664)	(27,627)
Total change in working capital, variance	[1]	€ 26,597	€ (18,530)
[1] (1) Change in working capital are detailed below

v3.24.2.u1

Interim Consolidated Statement of Changes in Shareholders’ Equity - EUR (€)	Total	Share capital	Share premium	Retained earnings	Other comprehensive income	Net income (loss)	Ordinary Shares Share capital	Preferred Shares Share capital
Balance at beginning of period (in shares) at Dec. 31, 2022							80,212,069	14,095
Balance at beginning of period at Dec. 31, 2022	€ 54,151,000	€ 4,011,000	€ 379,637,000	€ (272,213,000)	€ 819,000	€ (58,103,000)
Net income (loss)	1,718,000					1,718,000
Actuarial gains on defined benefit obligations	101,000				101,000
Foreign currency translation loss	146,000				146,000
Total comprehensive income (loss)	1,965,000			0	247,000	1,718,000
Allocation of prior period income (loss)	0			(58,103,000)		58,103,000
Exercise and subscription of equity instruments (in shares)							304,553
Exercise and subscription of equity instruments	348,000	15,000	333,000
Shared-based payment	1,400,000		1,400,000
Balance at end of period (in shares) at Jun. 30, 2023							80,516,622	14,095
Balance at end of period at Jun. 30, 2023	57,863,000	4,027,000	381,371,000	(330,315,000)	1,064,000	1,718,000
Balance at beginning of period (in shares) at Dec. 31, 2023							80,860,563	14,090
Balance at beginning of period at Dec. 31, 2023	51,901,000	4,044,000	384,255,000	(329,323,000)	495,000	(7,570,000)
Net income (loss)	(24,764,000)					(24,764,000)
Actuarial gains on defined benefit obligations	116,000				116,000
Foreign currency translation loss	(257,000)				(257,000)
Total comprehensive income (loss)	(24,905,000)				(141,000)	(24,764,000)
Allocation of prior period income (loss)	0			(7,570,000)		7,570,000
Exercise and subscription of equity instruments (in shares)							106,844
Exercise and subscription of equity instruments	93,000	5,342	88,003
Shared-based payment	1,706,000		1,706,000
Balance at end of period (in shares) at Jun. 30, 2024							80,967,407	14,090
Balance at end of period at Jun. 30, 2024	€ 28,796,000	€ 4,049,075	€ 386,049,000	€ (336,893,000)	€ 354,000	€ (24,764,000)

v3.24.2.u1

The Company and key events	6 Months Ended
	Jun. 30, 2024
Company Information [Abstract]
The Company and key events	The Company and key eventsThe company Innate Pharma SA (the “Company” and, with its subsidiary, referred to as the “Group”), is a global, clinical-stage biotechnology company developing immunotherapies for cancer patients. Its innovative approach aims to harness the innate immune system through therapeutic antibodies and its ANKET® (Antibody-based NK cell Engager Therapeutics) proprietary platform. Innate’s portfolio includes lead proprietary program lacutamab, developed in advanced form of cutaneous T cell lymphomas and peripheral T cell lymphomas, monalizumab developed with AstraZeneca in non-small cell lung cancer, as well as ANKET® multi-specific NK cell engagers to address multiple tumor types. Innate Pharma is a trusted partner to biopharmaceutical companies such as Sanofi and AstraZeneca, as well as leading research institutions, to accelerate innovation, research and development for the benefit of patients. Since its creation, the Company has suffered losses due to its research and development ("R&D") activities. The first half of 2024 generated a net loss of 24,764 thousand euros. As of June 30, 2024, shareholders' equity amounted to 28,796 thousand euros. Subject to receiving new milestone payments related to its collaboration agreements, the Company expects to incur additional losses until, if necessary, it can generate significant revenues from its drug candidates in development. The Company’s future operations are highly dependent on a combination of factors, including: (i) the success of its R&D; (ii) regulatory approval and market acceptance of the Company’s future drug candidates; (iii) the timely and successful completion of additional financing; and (iv) the development of competitive therapies by other biotechnology and pharmaceutical companies. As a result, the Company is and should continue, in the short to mid-term, to be financed through partnership agreements for the development and commercialization of its drug candidates and through the issuance of new equity instruments and debt financing. The activity of the Company is not subject to seasonal effects. As of June 30, 2024, the Company had one wholly owned subsidiary: Innate Pharma, Inc., incorporated under the laws of Delaware in 2009. The subsidiary is consolidated according global integration. Innate Pharma is based in Marseille, France and listed on Euronext Paris and Nasdaq in the United States., and had 168 full time equivalent employees as of June 30, 2024. Key events for the six-month period ended June 30, 2024 •On March 6, 2024, the Company announced the treatment of the first patient in the Phase 1/2 trial evaluating IPH6501, a first-in-class CD20-targeting tetraspecific natural killer cell engager, from ANKET® platform, for the treatment of CD20-expressing B-cell Non-Hodgkin's Lymphomas. •On April 15, 2024, the Company announced the treatment of the first patient in the Phase 2 dose expansion part of the Sanofi-sponsored clinical trial evaluating NK Cell Engager SAR443579/ IPH6101 in various blood cancers. Under the terms of the 2016 agreement, this trial progress triggered a milestone payment of €4 million fully recognized in revenue during the first quarter of 2024. This amount was received by the Company on May 17, 2024. •On June 10, 2024, the Executive Board carried out a capital increase of €5,342 following the creation of 106,844 ordinary shares benefiting the employees of the company, including 68,744 ordinary shares issued free of charge (subscription). The capital increase carried out can be broken as follow : a creation of 68,744 free shares with a nominal value of €0.05 issued free of charge by deduction from the share premium, with a creation of 38,100 ordinary shares with a nominal value of €0.05 and an issue price of €2.45 (i.e an increase in share premium of €91,440).

v3.24.2.u1

Basis of presentation and statement of compliance	6 Months Ended
	Jun. 30, 2024
Significant Accounting Policies [Abstract]
Basis of presentation and statement of compliance	Basis of presentation and statement of complianceBasis of preparation The interim condensed consolidated financial statements as of June 30, 2024 and for the six-months period ended June 30, 2024 and 2023 and the related notes (together, the “interim condensed consolidated financial statements”) have been prepared under the responsibility of the management of the Company in accordance with the underlying assumptions of going concern as the Company’s loss-making situation is explained by the innovative nature of the products developed, therefore involving a multi-year research and development phase. The interim condensed consolidated financial statements were closed by the Executive Board, approved and authorized by the Supervisory Board on September 11, 2024 upon recommendation of the Audit Committee on September 10, 2024. They have been prepared in accordance with IAS 34, ‘Interim Financial Reporting’ as issued by the International Accounting Standard Board (“IASB”). Due to the listing of ordinary shares of the Company on Euronext Paris and in accordance with the European Union’s regulation No. 1606/2002 of July 19, 2002, the interim condensed consolidated financial statements are also prepared in accordance with IFRS, as adopted by the European Union (EU).For the presented periods, the differences between IFRS as issued by IASB and IFRS adopted by EU had no impact on the interim condensed consolidated financial statements. The general accounting conventions were applied in accordance with the underlying assumptions, namely (i) going concern, (ii) permanence of accounting methods from one year to the next and (iii) independence of financial years, and in conformity with the general rules for the preparation and presentation of consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”). The interim condensed consolidated financial statements do not include all disclosures required for annual financial statements and should therefore be read in conjunction with the consolidated financial statements as of and for the year ended December 31, 2023. The results of the operations for the six months ended June 30, 2024 are not necessarily indicative of the results to be expected for the year ending December 31, 2024 or for any other interim period or for any year in the future. Except for number of shares and per share amounts, all amounts are expressed in thousands of euros, unless stated otherwise. Some amounts may be rounded for the calculation of financial information contained in the interim condensed consolidated financial statements. Accordingly, the totals in some tables may not be the exact sum of the preceding figures. Use of judgments and estimates The preparation of financial statements in accordance with IFRS requires the Company to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. These estimates can be revised where the circumstances on which they are based change. The actual results may therefore differ from the estimates initially formulated. The estimates and judgments which are mainly used by the Company are detailed in note 2.w) of the appendix to the consolidated financial statements as of December 31, 2023 filed with SEC (20-F) on April 2, 2024. As of June 30, 2024, the Company has not identified any other significant estimates and judgments that could have an impact on the consolidated financial statements. Recently issued accounting standards and interpretations Application of the following amended standards is mandatory for the first time for the financial period beginning on January 1, 2024 and, as such, they have been adopted by the Company: •Amendments to IAS 1 : Classification of liabilities with covenants; •Amendments to IAS 7 and IFRS 7 : Supplier finance arrangements; •Amendments to IFRS 16 : Lease liability in a sale and leaseback. Those amended standards have no impact on the interim condensed consolidated financial statements. The Company has not opted for the early application of any standards whose application would be mandatory from subsequent financial years. Translation of transactions denominated in foreign currency Foreign currency transactions are translated into the functionnal currency using the following exchange rates:   June 30, 2023 December 31, 2023 June 30, 2024 €1 equals to Average rate Closing rate Average rate Closing rate Average rate Closing rate USD 1.0806 1.0866 1.0813 1.1050 1.0813 1.0705

v3.24.2.u1

Management of financial risks	6 Months Ended
	Jun. 30, 2024
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Management of financial risks	Management of financial risksThe Company did not identify other risks than the ones presented in the consolidated financial statements for the year ended December 31, 2023.

v3.24.2.u1

Cash, cash equivalents, short-term investments and non-current financial assets	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Cash, cash equivalents, short-term investments and non-current financial assets	Cash, cash equivalents, short-term investments and non-current financial assets (in thousands of euro) June 30, 2024 December 31, 2023     Cash and cash equivalents 69,990 70,605 Short-term investments 21,809 21,851 Cash, cash equivalents and short-term investments 91,799 92,456 Non-current financial assets 10,350 9,796 Cash, cash equivalents and financial assets 102,149 102,252 Cash and cash equivalents are mainly composed of current bank accounts, interest-bearing accounts and fixed-term accounts and mutual funds units (with short-term maturities) held with various banking institutions. As of June 30, 2024, the Company also holds shares in three mutual funds. The risk profiles of these funds are rated from 1 to 7 by the financial institution that manages and markets these funds (1 being the lowest risk profile).When the maturity of shares in mutual funds is longer than one year, they are classified as non-current financial instruments. Non-current financial assets generally include a guarantee of capital at the maturity date (which is always longer than one year). These instruments are defined by the Company as financial assets at fair value through profit or loss and classified as non-current due to their maturity. As of June 30, 2024 and December 31, 2023, the amount of cash, cash equivalents and financials assets denominated in US dollars amounted to €18,221 thousand and €20,798 thousand, respectively. Changes in short-term investments and non-current financial assets for the six months ended June 30, 2023 and 2024 are the following: (in thousands of euro) December 31, 2023 Additions (1) Deductions (2) Variance of fair value through the consolidated statement of income (loss) Variation of accrued interests Foreign currency effect June 30, 2024 Short-term investments 21,851 — (1,215) 438 212 524 21,810 Non-current financial assets 9,796 — — 553 — — 10,350 Total 31,647 — (1,215) 991 212 524 32,160 (in thousands of euro) December 31, 2022 Additions Deductions Variance of fair value through the consolidated statement of income (loss) Variation of accrued interests Foreign currency effect June 30, 2023 Short-term investments 17,260 — — 271 232 (288) 17,475 Non-current financial assets 35,119 — — 772 (102) — 35,790 Total 52,379 — — 1,043 130 (288) 53,265 (1) The additions correspond to both acquisitions and reclassifications of financial assets according to their maturity at the closing date. (2) The deductions correspond to both disposals and reclassifications of financial assets according to their maturity at the closing date. For the six months ended June 30, 2024 , variance of fair value through the consolidated statement of income (loss) is made of €553 thousand of unrealized gains on non-current financial assets and €438 thousand of unrealized gains on short-term investments. For the six months ended June 30, 2023, variance of fair value through the consolidated statement of income (loss) was made of €772 thousand of unrealized gains on non-current financial assets and €271 thousand of unrealized gains on short-term investments (see note 15).

v3.24.2.u1

Trade receivables and others	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Trade receivables and others	Trade receivables and others (in thousands of euro) June 30, 2024 December 31, 2023     Other receivables 97 104 Research tax credit(1) 12,755 29,755 Other tax credits (2) — 361 Prepaid expenses (3) 3,009 5,692 VAT refund 583 1,037 Trade account receivables (4) 393 15,233 Prepayments made to suppliers 2,957 3,374 Receivables and others 19,795 55,557 Research tax credit(1) 13,850 9,800 Prepaid expenses (3) 628 754 Receivables and others - non-current 14,478 10,554 Trade receivables and others 34,273 66,111 (1) The Research tax credit (CIR) is recognized as other operating income in the year to which the eligible research expenditure relates. The amount of €29,755 thousand recognized as current receivables as of December 31, 2023 comprises the research tax credit for the 2019 and 2020 tax years, for which the three year period has expired as of December 31, 2023. The CIR for 2019 was reimbursed in January 2024 for an amount of €16,737 thousand and to the CIR for the 2020 tax year of €13,018 thousand was collected in July 2024 for the amount of €12,755 thousand following the offset of the restated amount of €263 thousand (see note 8). The amount of €13,850 thousand recognized as a non-current receivable as of June 30, 2024 corresponds to the CIR for the 2023 tax year for the amount of €9,800 thousand and the amount of CIR calculated for the first half of 2024 for the amount of €4,050 thousand. Following the loss of SME status since December 31, 2023, the CIR for 2023 and 2024 represent non-current receivables from the French Treasury, which should in principle be offset against corporate income tax due for the following three years or refunded if necessary upon expiry of such a period. (2) As of December 31, 2023, this amount mainly included a carry-back tax receivable of €333 thousand received in February 2024. (3) As of June 30,2024, the prepaid expenses includes include an amount of €879 thousand (1,005 thousand as of December 31, 2023) relating to the guarantee fees in line with the two State Guaranteed Loans from Société Générale and BNP Paribas. Following the extension of these two loans repayment for an additional period, the full amount of the guarantee fee over the additional five-year period has been recognized as an operating expense in 2022. For each period-end, an adjustment is made through the prepaid accounts to reflect the fact that the expenses are related to the fiscal year (see note 9). (4) As of December 31, 2023, the amount is mainly comprised of invoice of €15,000 thousand issued in December 2023 following the exercise of the license option by Sanofi. This amount was collected by the Company in January 2024. The net book value of the receivables is considered to be a reasonable approximation of their estimated fair value. No valuation allowance was recognized on trade receivables and others as the credit risk of each debtor was considered as not significant.

v3.24.2.u1

Intangible assets	6 Months Ended
	Jun. 30, 2024
Intangible assets other than goodwill [abstract]
Intangible assets	Intangible assets (in thousands of euro) Purchased licenses Other intangible assets In progress Total January 1, 2023 1,556 — — 1,556 Acquisitions — — — — Additional considerations(1) 2,000 — — 2,000 Disposals — — — — Amortizations(2) (2,651) — — (2,651) Transfers — — — — June 30, 2023 903 — — 903 January 1, 2024 413 3 — 416 Acquisitions — — — — Additional considerations — — — — Disposals — — — — Amortizations(2) (294) (3) — (297) Transfers — — — — June 30, 2024 119 — — 119 (1) This amount corresponds to the additional invoice received from Orega Biotech for the rights relating to IPH5201 following the first patient dosed in the Phase 2 MATISSE clinical trial in June 2023, in accordance to the agreement signed in 2019. This additional invoice is fully amortized as of June 30, 2023 and paid on July 2023. (2) As of June 30, 2024, this amount included the amortization of rights related to the monalizumab for an amount of €294 thousand. As of June 30, 2023, this amount includes the amortization of the additional payment made to Orega Biotech in 2023 for and amount of €2,000 thousand and the amortization of rights related to the monalizumab for an amount of €651 thousand. Monalizumab rights under the 2014 monalizumab (NKG2A) Novo Nordisk agreement Since their acquisition, monalizumab rights are amortized on a straight-line basis over the anticipated residual duration of the Phase II trials. The Company has reassessed the anticipated residual duration of the Phase 2 trials as of June 30, 2024 and estimated that it would be fully amortized by 2024, which is the same estimation as of December 31, 2023, as a result of the completion of some trials and by modifying the estimated end dates relating to certain cohorts. The net book values of the monalizumab rights were €119 thousand and €416 thousand as of June 30, 2024 and December 31, 2023, respectively. IPH5201 (Anti-CD39) rights acquired from Orega Biotech On January 4, 2016, the Company and Orega Biotech entered into an exclusive licensing agreement by which Orega Biotech granted the Company full worldwide rights to its program of first-in-class anti-CD39 checkpoint inhibitors. The upfront payment paid by the Company to Orega Biotech has been recognized as an intangible asset in the consolidated financial statements for the year ended December 31, 2016. Criteria relating to the first development milestone were reached in December 2016. Consequently, the amount of this milestone was recognized as an intangible asset in addition to the initial payment. In June 2019, the Company also paid Orega Biotech €7.0 million in relation to the anti-CD39 program as consideration following the collaboration and option agreement signed on October 22, 2018 with AstraZeneca regarding IPH5201. Under this agreement, the Company also paid in April and June 2020, respectively €2.5 and €0.2 million to Orega Biotech following the first Phase 1 dosing relating to IPH5201. As a reminder, Orega Biotech claimed joint ownership of certain patents relating to IPH5201. The Company and Orega Biotech have resolved these claims in an arbitration proceeding, which decision was rendered in December 2021. As a result of this decision, the Company is required to pay a low-teen percentage of sub-licensing revenues received by the Company pursuant to its agreement with AstraZeneca regarding IPH5201. Following this arbitration decision, the Company paid in January 2022 an additional amount of €0.4 million to Orega. The Company announced on June 3, 2022 the progress of IPH5201 towards a study of Phase 2 in lung cancer, of which the Company will be a sponsor. In accordance with the amendment signed on June 1, 2022, the Company was eligible for a milestone payment of $5 million by AstraZeneca, received in August 2022 by the Company. In October 2022, the Company therefore paid an additional €0.6 million to Orega Biotech. On June 26, 2023, the Company announced the treatment of the first patient in the Phase 2 MATISSE trial, conducted in collaboration with AstraZeneca and evaluating IPH5201 in early-stage lung cancer. As a consequence, the Company made an additional payment of €2.0 million to Orega Biotech in July 2023, in accordance with the agreement signed in 2019. Avdoralimab (IPH5401) (anti-C5aR) rights acquired from Novo Nordisk A/S At the agreement inception, an upfront payment of €40 million for acquired rights were recorded as intangible asset. As part of this agreement, an additional amount of €1.0 million was paid in October 2020 to Novo Nordisk A / S following the launch of the first avdoralimab Phase II trial. As avdoralimab is still in clinical trial, the acquired rights are classified as intangible asset in progress. They were subject to annual impairment test. According to the agreement, the Company will pay additional payments according to the reach of specific steps. As of June 30, 2024, according to the uncertainty of these potential future payments, no liability was recognized. Development costs incurred by the Company are recognized as research and development expenses. As a reminder, during 2022 fourth quarter, the Company was informed by the sponsor of the Phase 2 clinical trial evaluating avdoralimab in inflammation in bullous pemphigoid ("BP") indication of its decision to discontinue said trial. Consequently, the Company decided in December 2022 to stop the development of avdoralimab in bullous pemphigoid ("BP") indication in inflammation, only indication supporting the recoverable amount of the asset as of December 31, 2021 (as well that as of June 30, 2022). Following that decision, the Company applied IAS 36 "Impairment of assets" and assessed that there was an indication of impairment sufficiently significant to result in the full impairment of the intangible asset. This depreciation was recognized with regard to the estimate of the recoverable value of avdoralimab's intangible assets, based on expected future cash flows, as of December 2022, date of the decision. Thus, on decision date to stop the development of avdoralimab in bullous pemphigoid ("BP") indication in inflammation, avdoralimab rights were fully written down to their net book value, i.e €41,000 thousand.

v3.24.2.u1

Property and equipment	6 Months Ended
	Jun. 30, 2024
Property, plant and equipment [abstract]
Property and equipment	Property and equipment (in thousands of euro) Lands and buildings Laboratory equipment and other In progress Total Of which right of use assets January 1, 2023 4,242 4,298 — 8,542 6,423 Acquisitions 31 279 — 310 79 Disposals (1) (513) (78) — (591) (513) Depreciation (323) (670) — (993) (428) Transfers — — — — — June 30, 2023 3,437 3,829 — 7,268 5,561 (in thousands of euro) Lands and buildings Laboratory equipment and other In progress Total Of which right of use assets January 1, 2024 2,958 3,378 — 6,322 5,055 Acquisitions 15 267 3 285 37 Disposals — (18) — (18) (18) Depreciation (352) (493) — (845) (392) Transfers — — — — — June 30, 2024 2,621 3,134 3 5,748 4,682 (1) As a reminder, on March 13, 2023, the Company signed an amendment to the lease for the "Le Virage" building, reducing the surface area of the leased premises. The effective date of the lease amendment is March 15, 2023. As a result, and in accordance with IFRS 16, the impact on the consolidated balance sheet at the effective date of the lease amendment is as follows: write-off of a right of use (asset) of €0.5 million and a lease liability of €0.7 million.

v3.24.2.u1

Trade payables and others	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Trade payables and others	Trade payables and others (in thousands of euro) June 30, 2024 December 31, 2023     Suppliers (excluding payables related to capital expenditures) 8,751 8,561 Tax and employee-related payables (1) 6,013 7,021 Other payables (2) 1,109 1,436 Trade payables and others (excluding payables related to capital expenditures) 15,873 17,018 Payables related to capital expenditures — — Payables and others 15,873 17,018 (1) As of December 31, 2023, tax and employee related payables included a liability accrual of €1.4 million following the notification received as part of the tax inspection relating to accounting and research tax credits for the 2018 to 2020 financial years. The liability recognized as of June 30, 2024 in connection with notification is €0.4 million following the payment of €0.7 million in February 2024 and the offset of €0.3 million against the 2020 research tax credit receivable initially recognized for €13.0 million and finally collected in July 2024 for €12.7 million. (2) As of June 30, 2024 an December 31, 2023, this amount includes mainly the liability related to the payment of the guarantee fees on the two State Guaranteed Loans obtained from Société Générale and BNP Paribas in 2021 (see note 9). The book value of trade payables and others is considered to be a reasonable approximation of their fair value.

v3.24.2.u1

Financial liabilities	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Financial liabilities	Financial liabilities (in thousands of euro) December 31, 2023 Proceeds from borrowing Proceeds from lease liabilities and other non cash effects Repayments of borrowings/leases liabilities Exchange rate variation (non cash) June 30, 2024 State guaranteed loan Société Générale (1) 20,000 — — (2,432) — 17,568 State guaranteed loan BNP Paribas (1) 8,700 — — (1,070) — 7,630 State guaranteed loans - accrued interest 14 — 13 (14) — 13 Lease liabilities – Building "Le Virage" (3) 375 — — (121) — 254 Lease liabilities – Premises Innate Inc. 246 — — (47) 8 207 Lease liabilities – Laboratory equipment 109 — — (83) — 26 Lease liabilities – Vehicles 85 — 19 (17) — 87 Lease liabilities - Printers 18 — — (4) — 13 Borrowing – Equipment 99 — — (28) — 71 Borrowing – Building (2) 10,247 — 17 (630) — 9,634 Total 39,893 — 49 (4,446) 8 35,503 (in thousands of euro) December 31, 2022 Proceeds from borrowing Proceeds from lease liabilities and other non cash effects Repayments of borrowings/leases liabilities Exchange rate variation (non cash) June 30, 2023 State guaranteed loan Société Générale (1) 20,000 — — — — 20,000 State guaranteed loan BNP Paribas (1) 8,700 — — — — 8,700 State guaranteed loans - accrued interest 15 — — — — 15 Lease liabilities – Building "Le Virage" 1,353 — (736) (130) — 487 Lease liabilities – Premises Innate Inc. 345 — — (50) 2 297 Lease liabilities – Laboratory equipment 287 — — (89) — 198 Lease liabilities – Vehicles 33 — 48 (13) — 70 Lease liabilities - Printers 27 — — (4) — 23 Borrowing – Equipment 154 — — (27) — 127 Borrowing – Building (2) 11,338 — — (602) — 10,736 Total 42,251 — (689) (916) 2 40,658 (1) As a reminder, on January 5, 2022, the Company announced that it had obtained €28.7 million in non-dilutive financing in the form of two State Guaranteed Loans from Société Générale (€20.0 million) and BNP Paribas (€8.7 million). The Company received the funds related to these two loans on December 27 and 30, 2021 respectively. Both loans have an initial maturity of one year with an option to extend to five years usable from August, 2022. They are 90% guaranteed by the French government as part of the package of measures put in place by the French government to support companies during the COVID-19 pandemic. In August 2022, the Company has requested the extension of these two loans repayment for an additional period of five years starting in 2022 and including a one-year grace period. Consequently, the Company has obtained agreements from Société Générale and BNP Paribas. The effective interest rates applied to these contracts during the additional period are 1.56% and 0.95% for Société Générale and BNP Paribas loans, respectively, excluding insurance and guarantee fees, with an amortization exemption for the entire year 2023. During this grace period, the Company will only be liable for the payment of interest and the guarantee fees. The amortization of the two loans began in 2024 for a period of four years. The state guarantee fees amounts to €877 thousand and €379 thousand for Société Générale and BNP Paribas loans respectively. (2) On July 3, 2017, the Company borrowed from the Bank “Société Générale” in order to finance the construction of its future headquarters. This loan amounting to a maximum of €15,200 thousand will be raised during the period of the construction in order to pay the supplier payments as they become due. As of December 31, 2018 and 2019, the loan was raised at an amount of €1,300 thousand. The loan release period was limited to August 30, 2019. On August 30, 2019, the Company drew down the remaining portion of the €15,200 thousand loan granted, for an amount of €13,900 thousand. The reimbursement of the capital has begun in August 30, 2019 and will proceed until August 30, 2031 (12 years). Given the development of its portfolio and in particular the refocusing of its activities on research and development, the Company has for the time being suspended the project to build its new head office on the land acquired in Luminy. In the meantime, the loan will be used to finance several structuring projects (improvement of the information system, development of a commercial platform, development of additional premises rented, etc.). As of June 30, 2024, the remaining capital of the loan amounted to €9,617 thousand. The Company authorized collateral over financial “Société Générale” instruments amounting to €15,200 thousand. The security interest on the pledge financial instruments will be released in accordance with the following schedule: €4,200 thousand in July 2024, €5,000 thousand in August 2027 and €6,000 thousand in August 2031. Following the release of the pledge on the €4.2m financial instrument that had reached maturity, the company received this amount in July 2024. This loan bears a fixed interest rate of 2.01%. It is subject to a covenant based on the assumption that the total cash, cash equivalents and current and non-current financial assets are at least equal to principal as of financial year end. (3) As a reminder, on March 13, 2023, the Company signed an amendment to the lease for the "Le Virage" building, reducing the surface area of the leased premises. The effective date of the lease amendment is March 15, 2023. As a result, and in accordance with IFRS 16, the impact on the consolidated balance sheet at the effective date of the lease amendment is as follows: write-off of a right of use (asset) of €0.5 million and a lease liability of €0.7 million. The table below shows the schedule for the contractual repayment of financial liabilities (being principal and interest payments) as of June 30, 2024: (in thousands of euro) Within 1 year From 2nd to 5th year included Over 5 years Total State guaranteed loan Société Générale 5,167 12,918 — 18,086 State guaranteed loan BNP Paribas 2,222 5,551 — 7,773 State guaranteed loans - accrued interest — — — — Lease liabilities – Building "Le Virage" 254 — — 254 Lease liabilities – Premises Innate Inc. 100 111 — 211 Lease liabilities – Laboratory equipment 26 — — 26 Lease liabilities – Vehicles 34 59 — 92 Lease liabilities - Printers 9 4 — 13 Borrowing – Equipment 57 14 — 71 Borrowing – Building 1,545 5,587 3,210 10,342 Total financial liabilities 9,414 24,245 3,210 36,869

v3.24.2.u1

Employee benefit	6 Months Ended
	Jun. 30, 2024
Disclosure of information about defined benefit plans [abstract]
Employee benefit	Employee benefit Defined benefit obligation (in thousands of euro) June 30, 2024 December 31, 2023     Allowance for retirement defined benefit 2,118 2,064 Allowance for seniority awards 352 377 Defined benefit obligations 2,470 2,441 Amounts recognized in the statement of financial position are determined as follows (in thousand euros): As of January 1, 2023 2,550 Service cost 312 Payments (benefits and contributions paid by the employer) (27) Actuarial (gain) / loss (394) As of December 31, 2023 2,441 Service cost 166 Payments (benefits and contributions paid by the employer) (22) Actuarial (gain) / loss (116) As of June 30, 2024 2,470 Discount rates used by the Company to evaluate retirement benefits were based on iBoxx Corporate AA. It was 3.60% and 3.20% as of June 30, 2024 and December 31, 2023, respectively. In addition, the impact of the 2023 pension reform (including the raising of the retirement age) has been recognized as a plan amendment within the meaning of IAS 19, recognized in the income statement and balance sheet with no material impact at June 30, 2023.

v3.24.2.u1

Capital	6 Months Ended
	Jun. 30, 2024
Share Capital and Share Base Payments [Abstract]
Capital	CapitalShare capital The Company manages its capital to ensure that the Company will be able to continue as a going concern while maximizing the return to shareholders through the optimization of the debt and equity balance. As of June 30, 2024, the Company’s share capital amounted to €4,049,075 divided into (i) 80,967,407 ordinary shares, each with a nominal value of €0.05; (ii) 6,509 “2016” preferred shares, each with a nominal value of €0.05, and (iii) 7,581 “2017” preferred shares, each with a nominal value of €0.05, respectively, fully paid up. Share capital does not include BSAs, BSAAR, AGAs and AGAPs that have been granted to certain investors or natural persons, both employees and non-employees of the Company, but not yet exercised. On October 21, 2019 and December 30, 2019, the retention period for the “2016 free preferred shares” has ended. The number of ordinary shares to which the conversion of one preferred share entitle has been determined according to the achievement of the performance criteria. Holders of “2016” preferred shares” are entitled to vote at our shareholders’ meetings, to dividends and to preferential subscription rights, on the basis of the number of ordinary shares to which they are entitled if they convert their preferred shares. In April 3, 2021, the retention period for the "2017 free preferred shares" has ended. The number of ordinary shares to which the conversion of one preferred share entitle has been determined according to the fulfillment of the performance criteria. According to these same performance criteria, the Executive Board of April 7, 2021 noted that the "2017 preferred shares" did not give right to any ordinary shares. The “2017 preferred shares” will not be redeemed by the Company and will remain incorporated into the capital, unless subsequently decided by the Executive Board. As the conversion is void, the "2017 preferred shares" no longer give the right to vote at our general meetings, nor to receive dividends. In the six months ended June 30, 2024, a capital increase of €5,342 occurred as a result of the Executive Board decision on June 10, 2024, subsequent to the creation of 106,844 ordinary shares following the set-up of a company saving plan for the benefit of the Company’s employees, including 68,744 ordinary shares issued free of charge (top-up). This event led to a net capital increase of €5,342 and an increase in share premium of €88,003, broken down as a creation of 38,100 ordinary shares, with a nominal value of €0.05, for an issue price of €2.45, (ii) a creation of 68,744 ordinary shares, with a nominal value of €0.05Treasury shares The Company held 18,575 of its own shares as of June 30, 2024 and December 31, 2023, respectively. Share based payments The Company has issued BSAs, BSAARs, AGAs and AGAPs as follows: Date Types Number of warrants issued as of 6/30/2024 Number of warrants void as of 6/30/2024 Number of warrants exercised as of 6/30/2024 Number of warrants outstanding as of 6/30/2024 Maximum number of shares to be issued as of 6/30/2024 Exercise price per share (in €)  Sept. 9, 2011 BSAAR 2011 650,000 25,000 625,000 — — 2.04  May 27, 2013 BSAAR 2012 146,050 12,250 133,800 — — 2.04 July 1, 2015 BSAAR 2015 1,050,382 2,720 1,940 1,045,722 1,045,722 7.20  October 21, 2016 AGAP Management 2016-1 2,000 550 250 1,200 156,000 - October 21, 2016 AGAP Employees 2016-1 2,486 251 172 2,063 268,190 - October 21, 2016 AGA Management 2016-1 50,000 — 50,000 — — - December 30, 2016 AGAP Management 2016-2 3,000 — — 3,000 333,000 - December 30, 2016 AGA Management 2016-2 250,000 — 250,000 — — - April 3,2018 AGAP Employees 2017-1 5,725 5,725 — — — - April 3,2018 AGAP Management 2017-1 2,400 2,400 — — — — April 3,2018 AGA Employees 2017 114,500 4,000 110,500 — — — July 3, 2018 AGA Bonus 2018-1 67,028 469 66,559 — — - November 20, 2018 AGAP Perf Employees 2018-1 327,500 224,375 103,125 — — - November 20, 2018 AGAP Perf Management 2018-1 260,000 150,000 110,000 — — - January 14, 2019 AGA Employees 2018 90,650 5,000 85,650 — — - April 29, 2019 AGA New Members 2017-1 25,000 — 25,000 — — - July 3, 2019 AGA Bonus 2019-1 57,376 — 57,376 — — - July 13, 2020 AGA Bonus 2020-1 & 2 79,861 17,885 61,976 — — - August 5, 2020 AGAP Employees 2020-1 766,650 681,420 85,230 — — - August 5, 2020 AGAP Management 2020-1 710,000 580,000 130,000 — — - July 22, 2021 AGA Bonus 2021-1 125,748 — 125,748 — — - October 1, 2021 AGAP Employees 2021-1 1,066,600 290,800 — 775,800 775,800 - October 1, 2021 AGAP Management 2021-1 610,000 130,000 — 480,000 480,000 - February 12, 2022 AGA "Plan Epargne Entreprise" 2022 138,960 — 138,960 — — — October 3, 2022 AGA Bonus 2022-1 128,061 — 128,061 — — — December 12, 2022 AGA Perf Employees 2022-1 1,371,500 275,000 — 1,096,500 1,096,500 — December 12, 2022 AGA Perf Management 2022-1 550,000 — — 550,000 550,000 — April 14, 2023 AGA "Plan Epargne Entreprise" 2023 163,293 — 163,293 — — — November 2, 2023 AGA New members 2023-1 25,000 — — 25,000 25,000 — December 21, 2023 AGA Perf Employees 2023-1 1,403,500 66,250 — 1,337,250 1,337,250 — December 21, 2023 AGA Perf Management 2023-1 750,000 — — 750,000 750,000 — February 15, 2024 AGA New members 2024-1 25,000 — — 25,000 25,000 — June 10, 2024 AGA "Plan Epargne Entreprise" 2024 68,744 — 68,744 — — — July 21, 2020 Stock Options 2020-1 102,000 102,000 — — — - November 4, 2019 AGAP 2019 Employees 2019 546,700 375,150 171,550 — — - November 4, 2019 AGAP 2019 Management 2019 355,000 207,500 147,500 — — - July 29, 2011 BSA 2011-2 225,000 25,000 200,000 — — 1.77 July 17, 2013 BSA 2013 237,500 12,500 225,000 — — 2.36 July 16, 2014 BSA 2014 150,000 — 75,000 75,000 75,000 8.65 April 27, 2015 BSA 2015-1 70,000 — — 70,000 70,000 9.59 July 1, 2015 BSA 2015-2 14,200 — — 14,200 14,200 14.05 September 20, 2017 BSA 2017 37,000 — — 37,000 37,000 11.00 December 16, 2022 BSA 2022-1 40,000 31,740 — 8,260 8,260 2.31 December 15, 2023 BSA 2023-1 50,000 12,000 — 38,000 38,000 2.26 June 30, 2024 12,914,414 3,239,985 3,340,434 6,333,995 7,084,922

v3.24.2.u1

Financial instruments recognized in the statement of financial position and related effect on the income statement	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Financial instruments recognized in the statement of financial position and related effect on the income statement	Financial instruments recognized in the statement of financial position and related effect on the income statement The following tables show the carrying amounts and fair values of financial assets and financial liabilities. The tables do not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. As of June 30, 2024 Book value on the statement of financial position Fair value through profit and loss (1) Amortized cost (2) Fair value Financial assets Non-current financial assets 10,350 10,350 — 10,350 Trade receivables and others 34,273 — 34,273 34,273 Short-term investments 21,809 21,809 — 21,809 Cash and cash equivalents 69,990 69,990 — 69,990 Total financial assets 136,422 102,149 34,273 136,422 Financial liabilities Financial liabilities—non-current portion 26,574 — 26,574 26,574 Financial liabilities—current portion 8,929 — 8,929 8,929 Trade payables and others 15,873 — 15,873 15,873 Total financial liabilities 51,376 — 51,376 51,376 As of December 31, 2023 Book value on the statement of financial position Fair value through profit and loss (1) Amortized Cost (2) Fair value Financial assets Non-current financial assets 9,796 9,796 — 9,796 Trade receivables and others 66,111 — 66,111 66,111 Short-term investments 21,851 21,851 — 21,851 Cash and cash equivalents 70,605 70,605 — 70,605 Total financial assets 168,363 102,252 66,111 168,363 Financial liabilities Financial liabilities—non-current portion 30,957 — 30,957 30,957 Financial liabilities—current portion 8,936 — 8,936 8,936 Trade payables and others 17,018 — 17,018 17,018 Total financial liabilities 56,911 — 56,911 56,911 (1) The fair value of financial assets classified as fair value through profit and loss corresponds to the market value of the assets, which are primarily determined using level 2 measurements. (2) The book amount of financial assets and liabilities measured at amortized cost was deemed to be a reasonable estimation of fair value. In accordance with IFRS 7 and IFRS 13, financial instruments are presented in three categories based on a hierarchy of methods used to determine fair value: Level 1: fair value determined based on quoted prices in active markets for assets or liabilities; Level 2: fair value determined on the observable database for the asset or liability concerned either directly or indirectly; Level 3: fair value determined on the basis of evaluation techniques based in whole or in part on unobservable data.

v3.24.2.u1

Revenue and other income	6 Months Ended
	Jun. 30, 2024
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Revenue and other income	Revenue and other incomeRevenue from collaboration and licensing agreements Revenues from collaboration and licensing agreements result from agreements signed with AstraZeneca, Sanofi and Takeda : (in thousands of euro) June 30, 2024 June 30, 2023       Proceeds from collaboration and licensing agreements 7,396 34,728 of which monalizumab agreement (AstraZeneca) 2,994 9,503 of which 2016 Sanofi agreement 4,000 2,000 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 program 199 18,672 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 program 203 — of which Takeda agreement — 4,553 Invoicing of R&D costs (IPH5201 agreement) 897 616 Revenue from collaboration and licensing agreements 8,293 35,344 a) Revenue recognition related to monalizumab AZ agreements and amendments Change in deferred revenue relating to monalizumab agreement: (in thousands of euro) Total As of December 31, 2022 14,481 Revenue for the six months ended June 30, 2023 (9,503) Transfer from / (to) collaboration liabilities (283) As of June 30, 2023 4,695 As of December 31, 2023 5,156 Revenue for the six months ended June 30, 2024 (2,994) Transfer from / (to) collaboration liabilities (172) As of June 30, 2024 1,990 Change in collaboration liabilities relating to monalizumab agreement: (in thousands of euro) Total As of December 31, 2022 63,211 Additions 283 Deductions (7,436) As of June 30, 2023 56,058 As of December 31, 2023 52,677 Additions 1,891 Deductions (2,419) As of June 30, 2024 52,149 b) Revenue recognition related to IPH5201 AstraZeneca collaboration and option agreement Revenue related to IPH5201 for the six months ended June 30, 2024 and June 30, 2023 are nil. As a reminder, the Company signed on June 1, 2022 an amendment to the initial contract signed in October 2018. This amendment set the terms of the collaboration following AstraZeneca’s decision to advance IPH5201 to a Phase 2 study. The Company will conduct the study. Both parties will share the external cost related to the study and incurred by the Company and AstraZeneca will provide products necessary to conduct the clinical trial. Under the terms of this agreement, an amount of €897 thousand was rebilled to AstraZeneca during the first half of 2024 (€616 thousand during the first half of 2023). c) Revenue related to IPH6401 - Sanofi (2016) Revenue related to IPH6401 under the collaboration and license agreement signed with Sanofi is €4,000 thousand for the six months ended June 30, 2024, as compared to a revenue of €2,000 thousand as of June 30, 2023. During the period, the Company announced that the first patient was dosed in the Phase 2 dose expansion part of the Sanofi-sponsored clinical trial of SAR443579 / IPH6101, evaluating SAR443579 as a monotherapy for the treatment of blood cancers with high unmet needs. Under the terms of the 2016 research and licensing agreement with Sanofi, dosing of the first patient in the dose expansion part of the trial triggered a milestone payment to the Company of €4 million recognized as revenue as of June 30, 2024. This amount was received by the Company on May 17, 2024. As a reminder, the Company announced that, in June 2023, the first patient was dosed in a Sanofi-sponsored Phase 1/2 clinical trial evaluating IPH6401/SAR'514 in relapsed or refractory Multiple Myeloma. Under the terms of the licensing agreement signed in 2016, Sanofi made a milestone payment of €2,000 thousand, fully recognized in revenue as of June 30, 2023. This amount was received by the Company on July 21, 2023. d) Revenue related to Sanofi research collaboration and licensing agreement (2022) On January 25, 2023, the Company announced the expiration of the waiting period under the Hart-Scott-Rodino (HSR) Antitrust Improvements Act of 1976 and the effectiveness of the licensing agreement as of January 24, 2023. Consequently, under the terms of such agreement, the Company received an upfront payment of €25,000 thousand in March 2023, including €18,500 thousand for the exclusive license, €1,500 thousand for the research work and €5,000 thousand for the two additional targets options. On December 19, 2023, the Company announced that Sanofi had exercised an option for one of the two targets. This option exercise also resulted in a milestone payment of €15,000 thousand, including €13,300 thousand in respect of the exclusive license, which was fully recognized in income as of December 31, 2023, and €1,700 thousand for the research activities to be carried out by the Company. The Company considers that the license to the B7-H3 technology is a right to use the intellectual property granted exclusively to Sanofi from the effective date of the agreement. As such, all upfront payments relating to the licenses granted have been recognized in the income statement representing an amount of €31,800 thousand, including €18.5 million relating to B7-H3 license and €13,300 thousand following the option exercised. Change in deferred revenue relating to the 2022 research collaboration and licensing agreement : (in thousands of euro) Total As of December 31, 2022 — Additions (1) 6,500 Deductions (172) As of June 30, 2023 6,328 (in thousands of euro) Total As of December 31, 2023 5,327 Additions — Deductions (402) As of June 30, 2024 4,925 (1) The increase in deferred revenue relating to the 2022 research collaboration and licensing agreement with Sanofi between December 31, 2022 and June 30, 2023 mainly comprises (i) an upfront payment of €5,000 thousand relating to the granting of two options for exclusive licenses on Innate's intellectual property for the research, development, manufacturing and commercialization of NKCEs specifically targeting two preclinical molecules. The Company will recognize the related revenues either at the reporting date or three years after the effective date; as well as (ii) an amount of €1,500 thousand relating to research activities to perform in collaboration with Sanofi. The Company will recognize the related revenues on a straight-line basis over the duration of the research work to which the Company has agreed. e) Schedule of variance of deferred revenue (in thousands of euro) As of December 31, 2023 Recognition in P&L Proceeds Transfer from / (to) collaboration liabilities As of June 30, 2024 Monalizumab 5,155 (2,994) — (172) 1,990 Sanofi (2022) option 2,500 — — — 2,500 Sanofi (2022) services 2,826 (402) — — 2,424 Total 10,481 (3,396) — (172) 6,915 (in thousands of euro) As of December 31, 2022 Recognition in P&L Proceeds Transfer from / (to) collaboration liabilities As of June 30, 2023 Monalizumab 14,481 (9,503) — (283) 4,696 Sanofi (2022) option — — 5,000 — 5,000 Sanofi (2022) services — (172) 1,500 — 1,328 Total 14,481 (9,675) 5,000 (283) 11,024 Government financing for research expenditures The Company receives grants from the European Commission, French government and state organizations in several different forms: •Research Tax Credits; and • Investment and operating grants. As of June 30, 2024 and 2023, an estimate of the research tax credit amount for the first half period is calculated on the basis of eligible expenses over the period. 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, 2024 June 30, 2023     Research tax credit 4,050 4,854 Grant 2 — Government financing for research expenditures 4,052 4,854

v3.24.2.u1

Operating expenses	6 Months Ended
	Jun. 30, 2024
Analysis of income and expense [abstract]
Operating expenses	Operating expenses (in thousands of euro) June 30, 2024 June 30, 2023 R&D G&A Total R&D G&A Total Subcontracting costs(1) (15,585) — (15,585) (15,857) — (15,857) Cost of supplies and consumable materials (1,485) (153) (1,638) (1,410) (100) (1,510) Personnel expenses other than share-based compensation (7,532) (3,470) (11,002) (7,781) (3,871) (11,652) Share-based compensation (1,175) (531) (1,706) (905) (496) (1,401) Personnel expenses (8,707) (4,001) (12,708) (8,686) (4,367) (13,053) Non-scientific advisory and consulting(2) (124) (1,934) (2,058) (532) (1,662) (2,194) Leasing and maintenance (490) (710) (1,200) (470) (445) (915) Travel expenses and meeting attendance (272) (151) (423) (180) (143) (323) Marketing, communication and public relations (16) (164) (180) (34) (142) (176) Scientific advisory and consulting(3) (933) — (933) (561) — (561) Other purchases and external expenses (10) (1,125) (1,135) (13) (1,153) (1,166) Depreciation and amortization (643) (503) (1,146) (3,044) (601) (3,645) Intellectual property expenses (568) (128) (696) (570) (68) (638) Other income and (expenses), net (242) (714) (956) (98) (464) (562) Total operating expenses (29,076) (9,582) (38,657) (31,453) (9,144) (40,597) (1)The Company subcontracts a significant part of its pre-clinical (pharmaceutical development, tolerance studies and other model experiments, etc.) and clinical operations (coordination of trials, hospital costs, etc.) to third parties. (2)Non-scientific advisory and consulting are services performed to support the general and administration activities of the Company, such as legal, accounting and audit fees as well as business development support. (3)Scientific advisory and consulting expenses relate to consulting services performed by third parties to support the research and development activities of the Company. Personnel expenses other than share-based compensation The line item amounted to €11,002 thousand and €11,652 thousand for the six months ended June 30, 2024 and 2023 respectively. The Company had 168 full time equivalent employees as of June 30, 2024, compared to 191 as of June 30, 2023. June 30, 2024, we had 135 employees, in research and development functions, compared to 151 employees as of June 30, 2023. Meanwhile, the administrative staff, totaled 39 people, compared to 45. Depreciation and amortization As of June 30, 2023, this amount includes the amortization of the additional payment made to Orega Biotech in 2023 for and amount of €2,000 thousand and the amortization of rights related to the monalizumab for an amount of €651 thousand. As of June 30, 2024, this amount included the amortization of rights related to the monalizumab for an amount of €294 thousand . (see Note 6). Cost of suppliers and consumable materials Cost of supplies and consumable materials consists mainly of the cost of procurement of the Company’s drug substance and/or drug product that is manufactured by third-parties, respectively.

v3.24.2.u1

Net financial income / (loss)	6 Months Ended
	Jun. 30, 2024
Analysis of income and expense [abstract]
Net financial income / (loss)	Net financial income / (loss) Net financial income (loss) can be analyzed as follows : (in thousands of euro) June 30, 2024 June 30, 2023       Interests on financial assets 1,269 965 Change in valuation allowance on financial instruments 1,471 1,044 Foreign exchange gains 873 1,073 Financial income 3,613 3,083 Foreign exchange losses (1,763) (642) Unrealized losses on financial assets — — Interest on financial liabilities (300) (324) Financial expenses (2,064) (966) Net financial income (loss) 1,549 2,116 For the six months ended June 30, 2024 and 2023, the foreign exchange gains and losses mainly result from the variance of the exchange rate between the Euro and the US dollar on US dollars denominated cash and cash equivalent and financial assets accounts. Unrealized losses on financial assets relate to unquoted instruments, the fair value of which is determined using level 2 measurements.

v3.24.2.u1

Income tax / (expense)	6 Months Ended
	Jun. 30, 2024
Income taxes paid (refund) [abstract]
Income tax / (expense)	Income tax / (expense) Due to the Company’s early stage of development, it is not probable that future taxable profit will be available against which the unused tax losses can be utilized. As a consequence, deferred tax assets are recognized up to deferred tax liabilities. The main temporary differences are related to the application of the IFRS 15 standard for fiscal years beginning on or after January 1, 2018, finance leases, provisions for pension commitments and tax loss carryforwards. The Company did not recognize a current tax expense as of June 30, 2024 regarding a projected tax rate of nil as of December 31, 2024. As of June 30, 2024, the accumulated tax losses carryforwards of Innate Pharma SA were €483,570 thousand with no expiration date (same amount as of December 31, 2023). As of June 30, 2024, the accumulated tax losses carryforwards of Innate Pharma Inc was €15,181 thousand or $16,775 thousand (same amount as of December 31, 2023).

v3.24.2.u1

Commitments, contingencies and litigation	6 Months Ended
	Jun. 30, 2024
Commitments, Contingencies And Litigations [Abstract]
Commitments, contingencies and litigation	Commitments, contingencies and litigationCommitments The Company has identified the following changes in off-balance sheet commitments since December 31, 2023: •non-cancellable purchase commitments as of June 30, 2024 for a total of €6,612 thousand with various CMOs. These commitments are comprised of non-cancellable purchase orders placed during the first half of 2024 with contract manufacturing organizations (CMOs) for the supply of various services in relation with preclinical work for an amount of €3,020 thousand and clinical work for an amount of €3,592 thousand. The execution and billing of these services has not yet started at the date of this report. •financial commitments with Société Générale in connection with the Company’s subscription of a loan in order to finance the construction of its future headquarters. As security for the loan, the Company pledged collateral in the form of financial instruments held at Société Générale amounting to €15.2 million. The security interest on the pledged financial instruments will be released in accordance with the following schedule: €4,200 thousand in July 2024, €5,000 thousand in August 2027 and €6,000 thousand in August 2031. At the date of this report, the first investment of €4,200 thousand had matured and the Company obtained its restitution in July 2024 for a total amount of €4,427 thousand, including interest. As of June 30, 2024, the remaining capital of this loan amounted to €9,617 thousand. Furthermore, under the loan, Innate is subject to a covenant that its total cash, cash equivalents and current and non-current financial assets as of each fiscal year end will be at least equal to the amount of outstanding principal under the loan. The Company was in compliance with this covenant as of December 31, 2023. Contingencies and litigations The Company is exposed to contingent liabilities happening in the ordinary course of its activities. Each pre-litigation, known litigation or procedure in course the Company is involved in is analyzed at each closing date after consultation of legal counsel. There is no acknowledged litigation as of June 30, 2024. Provisions Provisions amounted to €669 thousand and €774 thousand as of June 30, 2024 and December 31, 2023, respectively. As of June 30, 2024, they mainly consist of provision for charges amounting €586 thousand relating to the employer contribution in respect of the grants of employee equity instruments. In accordance with French social legislation, when a Company decides to provide its employees with shares bought back on the market, a provision has to be recognized upon the decision to allocate free shares that are spread over the vesting period when the plan conditions actions for employees when they join the Company at the end of the plan. As a reminder, on March 16, 2022, the Company received a notice of a tax inspection by the French tax authorities and relating to the 2019 and 2020 financial years as well as to the research tax credit and the accuracy of its calculation for the 2018 to 2018 financial years 2020. On February 13, 2024, the Company was informed of the tax authorities conclusions regarding the tax inspection. A definitive amount of €1,367 thousand was determined and classified as short-term tax liabilities as of December 31, 2023. During the first half of 2024, the Company made a payment of €693 thousand.

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Related party transactions	6 Months Ended
	Jun. 30, 2024
Related party transactions [abstract]
Related party transactions	Related party transactions Members of the Executive Board and Other Executive Members For each of the period presented, the following compensation was granted to the members of the Executive Committee of the Company and were recognized as expense: (in thousands of euro) June 30, 2024 June 30, 2023       Personnel and other short-term employee benefits 1,713 1,386 Extra pension benefits 21 11 Share-based compensation 519 408 Advisory fees — 318 Executive Board Members and other Executive Members compensation 2,253 2,123 Personnel and other short-term employee benefits correspond to amounts included in personnel expenses for the six-month periods ended June 30, 2024 and 2023 respectively. As of June 30, 2024, the Company has also recognized expenses totaling €184 thousand with companies in which a mandate is held by the identified related parties. Members of the Supervisory Board The Company recognized a provision of €163 thousand for attendance fees (jetons de presence) relating to the six months ended June 30, 2024. This amount includes the compensation for the Chairman of the Supervisory Board. Related parties Novo Nordisk A/S is a shareholder, Supervisory Board member and is related to the Company by three licensing agreements related to the drug candidates lirilumab, monalizumab and avdoralimab. Under the terms of the agreements, Novo Nordisk A/S is eligible to receive milestone payments as well as royalties on future sales. As of June 30, 2024, the Company has no liability to Novo Nordisk A/S. AstraZeneca is a shareholder and is related to the Company through several collaboration and option licensing or license agreements for different drug candidates (monalizumab, avdoralimab and IPH5201). The payments between the two companies as well as the liabilities and receivables as of June 30, 2024 are as follows:   As of June 30,2024 (in thousands of euro) Payments Assets/Liabilities     Collection (AstraZeneca to the Company) / Receivables 1,657 394 Payments (the Company to AstraZeneca) / Liabilities (3,342) (3,926) Total (1,685) (3,532) Subsidiaries The business relationships between the Company and its subsidiary are governed by intra-group and commercial agreements, concluded at market standard conditions on an arm’s length basis.

v3.24.2.u1

Income / (loss) per share	6 Months Ended
	Jun. 30, 2024
Income (Loss) Per Share [Abstract]
Income / (loss) per share	Income / (loss) per share Basic income / (loss) per share Basic income / (loss) per share are calculated by dividing the net earnings attributable to equity holders of the Company by the weighted average number of ordinary shares in issue during the period. June 30, 2024 June 30, 2023     Net income/(loss) (24,764) 1,718 Weighted average number of ordinary shares in circulation 80,872,369 80,319,897 Basic income/(loss) per share (€ per share) (0.31) 0.02 Diluted income / (loss) per share Diluted income (loss) per share is calculated by dividing the net income (loss) attributable to equity holders of the Company by the weighted average number of ordinary shares in circulation during the corresponding period, increased by all dilutive potential common shares.  In thousands of euro, except for data share June 30, 2024 June 30, 2023 Net income/(loss) for the period (24,764) 1,718 Weighted average number of ordinary shares in circulation 80,872,369 80,319,897 Adjustment for share instruments 5,026,389 3,461,439 Diluted income/(loss) per share (€ per share) (0.31) 0.02

v3.24.2.u1

Events after the reporting date	6 Months Ended
	Jun. 30, 2024
Disclosure of non-adjusting events after reporting period [abstract]
Events after the reporting date	Events after the reporting date On July 25, 2024, the Company received from Takeda a notice of termination of the Exclusive License agreement signed on March 31, 2023. This termination will be effective upon expiry of a 90-day notice period, i.e. on October 24, 2024.

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Basis of presentation and statement of compliance (Policies)	6 Months Ended
	Jun. 30, 2024
Significant Accounting Policies [Abstract]
Basis of preparation	Basis of preparation The interim condensed consolidated financial statements as of June 30, 2024 and for the six-months period ended June 30, 2024 and 2023 and the related notes (together, the “interim condensed consolidated financial statements”) have been prepared under the responsibility of the management of the Company in accordance with the underlying assumptions of going concern as the Company’s loss-making situation is explained by the innovative nature of the products developed, therefore involving a multi-year research and development phase. The interim condensed consolidated financial statements were closed by the Executive Board, approved and authorized by the Supervisory Board on September 11, 2024 upon recommendation of the Audit Committee on September 10, 2024. They have been prepared in accordance with IAS 34, ‘Interim Financial Reporting’ as issued by the International Accounting Standard Board (“IASB”). Due to the listing of ordinary shares of the Company on Euronext Paris and in accordance with the European Union’s regulation No. 1606/2002 of July 19, 2002, the interim condensed consolidated financial statements are also prepared in accordance with IFRS, as adopted by the European Union (EU).For the presented periods, the differences between IFRS as issued by IASB and IFRS adopted by EU had no impact on the interim condensed consolidated financial statements. The general accounting conventions were applied in accordance with the underlying assumptions, namely (i) going concern, (ii) permanence of accounting methods from one year to the next and (iii) independence of financial years, and in conformity with the general rules for the preparation and presentation of consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”). The interim condensed consolidated financial statements do not include all disclosures required for annual financial statements and should therefore be read in conjunction with the consolidated financial statements as of and for the year ended December 31, 2023. The results of the operations for the six months ended June 30, 2024 are not necessarily indicative of the results to be expected for the year ending December 31, 2024 or for any other interim period or for any year in the future. Except for number of shares and per share amounts, all amounts are expressed in thousands of euros, unless stated otherwise. Some amounts may be rounded for the calculation of financial information contained in the interim condensed consolidated financial statements. Accordingly, the totals in some tables may not be the exact sum of the preceding figures.
Use of judgments and estimates	Use of judgments and estimates The preparation of financial statements in accordance with IFRS requires the Company to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. These estimates can be revised where the circumstances on which they are based change. The actual results may therefore differ from the estimates initially formulated. The estimates and judgments which are mainly used by the Company are detailed in note 2.w) of the appendix to the consolidated financial statements as of December 31, 2023 filed with SEC (20-F) on April 2, 2024. As of June 30, 2024, the Company has not identified any other significant estimates and judgments that could have an impact on the consolidated financial statements.
Recently issued accounting standards and interpretations	Recently issued accounting standards and interpretations Application of the following amended standards is mandatory for the first time for the financial period beginning on January 1, 2024 and, as such, they have been adopted by the Company: •Amendments to IAS 1 : Classification of liabilities with covenants; •Amendments to IAS 7 and IFRS 7 : Supplier finance arrangements; •Amendments to IFRS 16 : Lease liability in a sale and leaseback. Those amended standards have no impact on the interim condensed consolidated financial statements. The Company has not opted for the early application of any standards whose application would be mandatory from subsequent financial years.
Translation of transactions denominated in foreign currency	Translation of transactions denominated in foreign currency Foreign currency transactions are translated into the functionnal currency using the following exchange rates:   June 30, 2023 December 31, 2023 June 30, 2024 €1 equals to Average rate Closing rate Average rate Closing rate Average rate Closing rate USD 1.0806 1.0866 1.0813 1.1050 1.0813 1.0705

v3.24.2.u1

Basis of presentation and statement of compliance (Tables)	6 Months Ended
	Jun. 30, 2024
Significant Accounting Policies [Abstract]
Disclosure of effect of changes in foreign exchange rates	Foreign currency transactions are translated into the functionnal currency using the following exchange rates:   June 30, 2023 December 31, 2023 June 30, 2024 €1 equals to Average rate Closing rate Average rate Closing rate Average rate Closing rate USD 1.0806 1.0866 1.0813 1.1050 1.0813 1.0705

v3.24.2.u1

Cash, cash equivalents, short-term investments and non-current financial assets (Tables)	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of cash, cash equivalents and financial assets	(in thousands of euro) June 30, 2024 December 31, 2023     Cash and cash equivalents 69,990 70,605 Short-term investments 21,809 21,851 Cash, cash equivalents and short-term investments 91,799 92,456 Non-current financial assets 10,350 9,796 Cash, cash equivalents and financial assets 102,149 102,252
Disclosure of reconciliation of changes in short-term investments and non-current financial assets	Changes in short-term investments and non-current financial assets for the six months ended June 30, 2023 and 2024 are the following: (in thousands of euro) December 31, 2023 Additions (1) Deductions (2) Variance of fair value through the consolidated statement of income (loss) Variation of accrued interests Foreign currency effect June 30, 2024 Short-term investments 21,851 — (1,215) 438 212 524 21,810 Non-current financial assets 9,796 — — 553 — — 10,350 Total 31,647 — (1,215) 991 212 524 32,160 (in thousands of euro) December 31, 2022 Additions Deductions Variance of fair value through the consolidated statement of income (loss) Variation of accrued interests Foreign currency effect June 30, 2023 Short-term investments 17,260 — — 271 232 (288) 17,475 Non-current financial assets 35,119 — — 772 (102) — 35,790 Total 52,379 — — 1,043 130 (288) 53,265 (1) The additions correspond to both acquisitions and reclassifications of financial assets according to their maturity at the closing date. (2) The deductions correspond to both disposals and reclassifications of financial assets according to their maturity at the closing date.

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Trade receivables and others (Tables)	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of trade receivables and others	(in thousands of euro) June 30, 2024 December 31, 2023     Other receivables 97 104 Research tax credit(1) 12,755 29,755 Other tax credits (2) — 361 Prepaid expenses (3) 3,009 5,692 VAT refund 583 1,037 Trade account receivables (4) 393 15,233 Prepayments made to suppliers 2,957 3,374 Receivables and others 19,795 55,557 Research tax credit(1) 13,850 9,800 Prepaid expenses (3) 628 754 Receivables and others - non-current 14,478 10,554 Trade receivables and others 34,273 66,111 (1) The Research tax credit (CIR) is recognized as other operating income in the year to which the eligible research expenditure relates. The amount of €29,755 thousand recognized as current receivables as of December 31, 2023 comprises the research tax credit for the 2019 and 2020 tax years, for which the three year period has expired as of December 31, 2023. The CIR for 2019 was reimbursed in January 2024 for an amount of €16,737 thousand and to the CIR for the 2020 tax year of €13,018 thousand was collected in July 2024 for the amount of €12,755 thousand following the offset of the restated amount of €263 thousand (see note 8). The amount of €13,850 thousand recognized as a non-current receivable as of June 30, 2024 corresponds to the CIR for the 2023 tax year for the amount of €9,800 thousand and the amount of CIR calculated for the first half of 2024 for the amount of €4,050 thousand. Following the loss of SME status since December 31, 2023, the CIR for 2023 and 2024 represent non-current receivables from the French Treasury, which should in principle be offset against corporate income tax due for the following three years or refunded if necessary upon expiry of such a period. (2) As of December 31, 2023, this amount mainly included a carry-back tax receivable of €333 thousand received in February 2024. (3) As of June 30,2024, the prepaid expenses includes include an amount of €879 thousand (1,005 thousand as of December 31, 2023) relating to the guarantee fees in line with the two State Guaranteed Loans from Société Générale and BNP Paribas. Following the extension of these two loans repayment for an additional period, the full amount of the guarantee fee over the additional five-year period has been recognized as an operating expense in 2022. For each period-end, an adjustment is made through the prepaid accounts to reflect the fact that the expenses are related to the fiscal year (see note 9). (4) As of December 31, 2023, the amount is mainly comprised of invoice of €15,000 thousand issued in December 2023 following the exercise of the license option by Sanofi. This amount was collected by the Company in January 2024.

v3.24.2.u1

Intangible assets (Tables)	6 Months Ended
	Jun. 30, 2024
Intangible assets other than goodwill [abstract]
Disclosure of detailed information about intangible assets	(in thousands of euro) Purchased licenses Other intangible assets In progress Total January 1, 2023 1,556 — — 1,556 Acquisitions — — — — Additional considerations(1) 2,000 — — 2,000 Disposals — — — — Amortizations(2) (2,651) — — (2,651) Transfers — — — — June 30, 2023 903 — — 903 January 1, 2024 413 3 — 416 Acquisitions — — — — Additional considerations — — — — Disposals — — — — Amortizations(2) (294) (3) — (297) Transfers — — — — June 30, 2024 119 — — 119 (1) This amount corresponds to the additional invoice received from Orega Biotech for the rights relating to IPH5201 following the first patient dosed in the Phase 2 MATISSE clinical trial in June 2023, in accordance to the agreement signed in 2019. This additional invoice is fully amortized as of June 30, 2023 and paid on July 2023. (2) As of June 30, 2024, this amount included the amortization of rights related to the monalizumab for an amount of €294 thousand. As of June 30, 2023, this amount includes the amortization of the additional payment made to Orega Biotech in 2023 for and amount of €2,000 thousand and the amortization of rights related to the monalizumab for an amount of €651 thousand.

v3.24.2.u1

Property and equipment (Tables)	6 Months Ended
	Jun. 30, 2024
Property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment	(in thousands of euro) Lands and buildings Laboratory equipment and other In progress Total Of which right of use assets January 1, 2023 4,242 4,298 — 8,542 6,423 Acquisitions 31 279 — 310 79 Disposals (1) (513) (78) — (591) (513) Depreciation (323) (670) — (993) (428) Transfers — — — — — June 30, 2023 3,437 3,829 — 7,268 5,561 (in thousands of euro) Lands and buildings Laboratory equipment and other In progress Total Of which right of use assets January 1, 2024 2,958 3,378 — 6,322 5,055 Acquisitions 15 267 3 285 37 Disposals — (18) — (18) (18) Depreciation (352) (493) — (845) (392) Transfers — — — — — June 30, 2024 2,621 3,134 3 5,748 4,682 (1) As a reminder, on March 13, 2023, the Company signed an amendment to the lease for the "Le Virage" building, reducing the surface area of the leased premises. The effective date of the lease amendment is March 15, 2023. As a result, and in accordance with IFRS 16, the impact on the consolidated balance sheet at the effective date of the lease amendment is as follows: write-off of a right of use (asset) of €0.5 million and a lease liability of €0.7 million.

v3.24.2.u1

Trade payables and others (Tables)	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of trade payables and others	(in thousands of euro) June 30, 2024 December 31, 2023     Suppliers (excluding payables related to capital expenditures) 8,751 8,561 Tax and employee-related payables (1) 6,013 7,021 Other payables (2) 1,109 1,436 Trade payables and others (excluding payables related to capital expenditures) 15,873 17,018 Payables related to capital expenditures — — Payables and others 15,873 17,018 (1) As of December 31, 2023, tax and employee related payables included a liability accrual of €1.4 million following the notification received as part of the tax inspection relating to accounting and research tax credits for the 2018 to 2020 financial years. The liability recognized as of June 30, 2024 in connection with notification is €0.4 million following the payment of €0.7 million in February 2024 and the offset of €0.3 million against the 2020 research tax credit receivable initially recognized for €13.0 million and finally collected in July 2024 for €12.7 million. (2) As of June 30, 2024 an December 31, 2023, this amount includes mainly the liability related to the payment of the guarantee fees on the two State Guaranteed Loans obtained from Société Générale and BNP Paribas in 2021 (see note 9).

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Financial liabilities (Tables)	6 Months Ended
	Jun. 30, 2024
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of financial liabilities per maturity	(in thousands of euro) December 31, 2023 Proceeds from borrowing Proceeds from lease liabilities and other non cash effects Repayments of borrowings/leases liabilities Exchange rate variation (non cash) June 30, 2024 State guaranteed loan Société Générale (1) 20,000 — — (2,432) — 17,568 State guaranteed loan BNP Paribas (1) 8,700 — — (1,070) — 7,630 State guaranteed loans - accrued interest 14 — 13 (14) — 13 Lease liabilities – Building "Le Virage" (3) 375 — — (121) — 254 Lease liabilities – Premises Innate Inc. 246 — — (47) 8 207 Lease liabilities – Laboratory equipment 109 — — (83) — 26 Lease liabilities – Vehicles 85 — 19 (17) — 87 Lease liabilities - Printers 18 — — (4) — 13 Borrowing – Equipment 99 — — (28) — 71 Borrowing – Building (2) 10,247 — 17 (630) — 9,634 Total 39,893 — 49 (4,446) 8 35,503 (in thousands of euro) December 31, 2022 Proceeds from borrowing Proceeds from lease liabilities and other non cash effects Repayments of borrowings/leases liabilities Exchange rate variation (non cash) June 30, 2023 State guaranteed loan Société Générale (1) 20,000 — — — — 20,000 State guaranteed loan BNP Paribas (1) 8,700 — — — — 8,700 State guaranteed loans - accrued interest 15 — — — — 15 Lease liabilities – Building "Le Virage" 1,353 — (736) (130) — 487 Lease liabilities – Premises Innate Inc. 345 — — (50) 2 297 Lease liabilities – Laboratory equipment 287 — — (89) — 198 Lease liabilities – Vehicles 33 — 48 (13) — 70 Lease liabilities - Printers 27 — — (4) — 23 Borrowing – Equipment 154 — — (27) — 127 Borrowing – Building (2) 11,338 — — (602) — 10,736 Total 42,251 — (689) (916) 2 40,658 (1) As a reminder, on January 5, 2022, the Company announced that it had obtained €28.7 million in non-dilutive financing in the form of two State Guaranteed Loans from Société Générale (€20.0 million) and BNP Paribas (€8.7 million). The Company received the funds related to these two loans on December 27 and 30, 2021 respectively. Both loans have an initial maturity of one year with an option to extend to five years usable from August, 2022. They are 90% guaranteed by the French government as part of the package of measures put in place by the French government to support companies during the COVID-19 pandemic. In August 2022, the Company has requested the extension of these two loans repayment for an additional period of five years starting in 2022 and including a one-year grace period. Consequently, the Company has obtained agreements from Société Générale and BNP Paribas. The effective interest rates applied to these contracts during the additional period are 1.56% and 0.95% for Société Générale and BNP Paribas loans, respectively, excluding insurance and guarantee fees, with an amortization exemption for the entire year 2023. During this grace period, the Company will only be liable for the payment of interest and the guarantee fees. The amortization of the two loans began in 2024 for a period of four years. The state guarantee fees amounts to €877 thousand and €379 thousand for Société Générale and BNP Paribas loans respectively. (2) On July 3, 2017, the Company borrowed from the Bank “Société Générale” in order to finance the construction of its future headquarters. This loan amounting to a maximum of €15,200 thousand will be raised during the period of the construction in order to pay the supplier payments as they become due. As of December 31, 2018 and 2019, the loan was raised at an amount of €1,300 thousand. The loan release period was limited to August 30, 2019. On August 30, 2019, the Company drew down the remaining portion of the €15,200 thousand loan granted, for an amount of €13,900 thousand. The reimbursement of the capital has begun in August 30, 2019 and will proceed until August 30, 2031 (12 years). Given the development of its portfolio and in particular the refocusing of its activities on research and development, the Company has for the time being suspended the project to build its new head office on the land acquired in Luminy. In the meantime, the loan will be used to finance several structuring projects (improvement of the information system, development of a commercial platform, development of additional premises rented, etc.). As of June 30, 2024, the remaining capital of the loan amounted to €9,617 thousand. The Company authorized collateral over financial “Société Générale” instruments amounting to €15,200 thousand. The security interest on the pledge financial instruments will be released in accordance with the following schedule: €4,200 thousand in July 2024, €5,000 thousand in August 2027 and €6,000 thousand in August 2031. Following the release of the pledge on the €4.2m financial instrument that had reached maturity, the company received this amount in July 2024. This loan bears a fixed interest rate of 2.01%. It is subject to a covenant based on the assumption that the total cash, cash equivalents and current and non-current financial assets are at least equal to principal as of financial year end. (3) As a reminder, on March 13, 2023, the Company signed an amendment to the lease for the "Le Virage" building, reducing the surface area of the leased premises. The effective date of the lease amendment is March 15, 2023. As a result, and in accordance with IFRS 16, the impact on the consolidated balance sheet at the effective date of the lease amendment is as follows: write-off of a right of use (asset) of €0.5 million and a lease liability of €0.7 million.
Disclosure of maturity analysis for non-derivative financial liabilities	The table below shows the schedule for the contractual repayment of financial liabilities (being principal and interest payments) as of June 30, 2024: (in thousands of euro) Within 1 year From 2nd to 5th year included Over 5 years Total State guaranteed loan Société Générale 5,167 12,918 — 18,086 State guaranteed loan BNP Paribas 2,222 5,551 — 7,773 State guaranteed loans - accrued interest — — — — Lease liabilities – Building "Le Virage" 254 — — 254 Lease liabilities – Premises Innate Inc. 100 111 — 211 Lease liabilities – Laboratory equipment 26 — — 26 Lease liabilities – Vehicles 34 59 — 92 Lease liabilities - Printers 9 4 — 13 Borrowing – Equipment 57 14 — 71 Borrowing – Building 1,545 5,587 3,210 10,342 Total financial liabilities 9,414 24,245 3,210 36,869

v3.24.2.u1

Employee benefit (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of information about defined benefit plans [abstract]
Disclosure of defined benefit plans	Defined benefit obligation (in thousands of euro) June 30, 2024 December 31, 2023     Allowance for retirement defined benefit 2,118 2,064 Allowance for seniority awards 352 377 Defined benefit obligations 2,470 2,441
Disclosure of net defined benefit liability (asset)	Amounts recognized in the statement of financial position are determined as follows (in thousand euros): As of January 1, 2023 2,550 Service cost 312 Payments (benefits and contributions paid by the employer) (27) Actuarial (gain) / loss (394) As of December 31, 2023 2,441 Service cost 166 Payments (benefits and contributions paid by the employer) (22) Actuarial (gain) / loss (116) As of June 30, 2024 2,470

v3.24.2.u1

Capital (Tables)	6 Months Ended
	Jun. 30, 2024
Share Capital and Share Base Payments [Abstract]
Disclosure of number and weighted average exercise prices of other equity instruments	The Company has issued BSAs, BSAARs, AGAs and AGAPs as follows: Date Types Number of warrants issued as of 6/30/2024 Number of warrants void as of 6/30/2024 Number of warrants exercised as of 6/30/2024 Number of warrants outstanding as of 6/30/2024 Maximum number of shares to be issued as of 6/30/2024 Exercise price per share (in €)  Sept. 9, 2011 BSAAR 2011 650,000 25,000 625,000 — — 2.04  May 27, 2013 BSAAR 2012 146,050 12,250 133,800 — — 2.04 July 1, 2015 BSAAR 2015 1,050,382 2,720 1,940 1,045,722 1,045,722 7.20  October 21, 2016 AGAP Management 2016-1 2,000 550 250 1,200 156,000 - October 21, 2016 AGAP Employees 2016-1 2,486 251 172 2,063 268,190 - October 21, 2016 AGA Management 2016-1 50,000 — 50,000 — — - December 30, 2016 AGAP Management 2016-2 3,000 — — 3,000 333,000 - December 30, 2016 AGA Management 2016-2 250,000 — 250,000 — — - April 3,2018 AGAP Employees 2017-1 5,725 5,725 — — — - April 3,2018 AGAP Management 2017-1 2,400 2,400 — — — — April 3,2018 AGA Employees 2017 114,500 4,000 110,500 — — — July 3, 2018 AGA Bonus 2018-1 67,028 469 66,559 — — - November 20, 2018 AGAP Perf Employees 2018-1 327,500 224,375 103,125 — — - November 20, 2018 AGAP Perf Management 2018-1 260,000 150,000 110,000 — — - January 14, 2019 AGA Employees 2018 90,650 5,000 85,650 — — - April 29, 2019 AGA New Members 2017-1 25,000 — 25,000 — — - July 3, 2019 AGA Bonus 2019-1 57,376 — 57,376 — — - July 13, 2020 AGA Bonus 2020-1 & 2 79,861 17,885 61,976 — — - August 5, 2020 AGAP Employees 2020-1 766,650 681,420 85,230 — — - August 5, 2020 AGAP Management 2020-1 710,000 580,000 130,000 — — - July 22, 2021 AGA Bonus 2021-1 125,748 — 125,748 — — - October 1, 2021 AGAP Employees 2021-1 1,066,600 290,800 — 775,800 775,800 - October 1, 2021 AGAP Management 2021-1 610,000 130,000 — 480,000 480,000 - February 12, 2022 AGA "Plan Epargne Entreprise" 2022 138,960 — 138,960 — — — October 3, 2022 AGA Bonus 2022-1 128,061 — 128,061 — — — December 12, 2022 AGA Perf Employees 2022-1 1,371,500 275,000 — 1,096,500 1,096,500 — December 12, 2022 AGA Perf Management 2022-1 550,000 — — 550,000 550,000 — April 14, 2023 AGA "Plan Epargne Entreprise" 2023 163,293 — 163,293 — — — November 2, 2023 AGA New members 2023-1 25,000 — — 25,000 25,000 — December 21, 2023 AGA Perf Employees 2023-1 1,403,500 66,250 — 1,337,250 1,337,250 — December 21, 2023 AGA Perf Management 2023-1 750,000 — — 750,000 750,000 — February 15, 2024 AGA New members 2024-1 25,000 — — 25,000 25,000 — June 10, 2024 AGA "Plan Epargne Entreprise" 2024 68,744 — 68,744 — — — July 21, 2020 Stock Options 2020-1 102,000 102,000 — — — - November 4, 2019 AGAP 2019 Employees 2019 546,700 375,150 171,550 — — - November 4, 2019 AGAP 2019 Management 2019 355,000 207,500 147,500 — — - July 29, 2011 BSA 2011-2 225,000 25,000 200,000 — — 1.77 July 17, 2013 BSA 2013 237,500 12,500 225,000 — — 2.36 July 16, 2014 BSA 2014 150,000 — 75,000 75,000 75,000 8.65 April 27, 2015 BSA 2015-1 70,000 — — 70,000 70,000 9.59 July 1, 2015 BSA 2015-2 14,200 — — 14,200 14,200 14.05 September 20, 2017 BSA 2017 37,000 — — 37,000 37,000 11.00 December 16, 2022 BSA 2022-1 40,000 31,740 — 8,260 8,260 2.31 December 15, 2023 BSA 2023-1 50,000 12,000 — 38,000 38,000 2.26 June 30, 2024 12,914,414 3,239,985 3,340,434 6,333,995 7,084,922

v3.24.2.u1

Financial instruments recognized in the statement of financial position and related effect on the income statement (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments	The following tables show the carrying amounts and fair values of financial assets and financial liabilities. The tables do not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. As of June 30, 2024 Book value on the statement of financial position Fair value through profit and loss (1) Amortized cost (2) Fair value Financial assets Non-current financial assets 10,350 10,350 — 10,350 Trade receivables and others 34,273 — 34,273 34,273 Short-term investments 21,809 21,809 — 21,809 Cash and cash equivalents 69,990 69,990 — 69,990 Total financial assets 136,422 102,149 34,273 136,422 Financial liabilities Financial liabilities—non-current portion 26,574 — 26,574 26,574 Financial liabilities—current portion 8,929 — 8,929 8,929 Trade payables and others 15,873 — 15,873 15,873 Total financial liabilities 51,376 — 51,376 51,376 As of December 31, 2023 Book value on the statement of financial position Fair value through profit and loss (1) Amortized Cost (2) Fair value Financial assets Non-current financial assets 9,796 9,796 — 9,796 Trade receivables and others 66,111 — 66,111 66,111 Short-term investments 21,851 21,851 — 21,851 Cash and cash equivalents 70,605 70,605 — 70,605 Total financial assets 168,363 102,252 66,111 168,363 Financial liabilities Financial liabilities—non-current portion 30,957 — 30,957 30,957 Financial liabilities—current portion 8,936 — 8,936 8,936 Trade payables and others 17,018 — 17,018 17,018 Total financial liabilities 56,911 — 56,911 56,911 (1) The fair value of financial assets classified as fair value through profit and loss corresponds to the market value of the assets, which are primarily determined using level 2 measurements. (2) The book amount of financial assets and liabilities measured at amortized cost was deemed to be a reasonable estimation of fair value.

v3.24.2.u1

Revenue and other income (Tables)	6 Months Ended
	Jun. 30, 2024
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 and Takeda : (in thousands of euro) June 30, 2024 June 30, 2023       Proceeds from collaboration and licensing agreements 7,396 34,728 of which monalizumab agreement (AstraZeneca) 2,994 9,503 of which 2016 Sanofi agreement 4,000 2,000 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 program 199 18,672 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 program 203 — of which Takeda agreement — 4,553 Invoicing of R&D costs (IPH5201 agreement) 897 616 Revenue from collaboration and licensing agreements 8,293 35,344
Disclosure of change in deferred revenue and collaboration liabilities	Change in deferred revenue relating to monalizumab agreement: (in thousands of euro) Total As of December 31, 2022 14,481 Revenue for the six months ended June 30, 2023 (9,503) Transfer from / (to) collaboration liabilities (283) As of June 30, 2023 4,695 As of December 31, 2023 5,156 Revenue for the six months ended June 30, 2024 (2,994) Transfer from / (to) collaboration liabilities (172) As of June 30, 2024 1,990 Change in collaboration liabilities relating to monalizumab agreement: (in thousands of euro) Total As of December 31, 2022 63,211 Additions 283 Deductions (7,436) As of June 30, 2023 56,058 As of December 31, 2023 52,677 Additions 1,891 Deductions (2,419) As of June 30, 2024 52,149 Change in deferred revenue relating to the 2022 research collaboration and licensing agreement : (in thousands of euro) Total As of December 31, 2022 — Additions (1) 6,500 Deductions (172) As of June 30, 2023 6,328 (in thousands of euro) Total As of December 31, 2023 5,327 Additions — Deductions (402) As of June 30, 2024 4,925 (1) The increase in deferred revenue relating to the 2022 research collaboration and licensing agreement with Sanofi between December 31, 2022 and June 30, 2023 mainly comprises (i) an upfront payment of €5,000 thousand relating to the granting of two options for exclusive licenses on Innate's intellectual property for the research, development, manufacturing and commercialization of NKCEs specifically targeting two preclinical molecules. The Company will recognize the related revenues either at the reporting date or three years after the effective date; as well as (ii) an amount of €1,500 thousand relating to research activities to perform in collaboration with Sanofi. The Company will recognize the related revenues on a straight-line basis over the duration of the research work to which the Company has agreed.
Disclosure of variance of deferred revenue	Schedule of variance of deferred revenue (in thousands of euro) As of December 31, 2023 Recognition in P&L Proceeds Transfer from / (to) collaboration liabilities As of June 30, 2024 Monalizumab 5,155 (2,994) — (172) 1,990 Sanofi (2022) option 2,500 — — — 2,500 Sanofi (2022) services 2,826 (402) — — 2,424 Total 10,481 (3,396) — (172) 6,915 (in thousands of euro) As of December 31, 2022 Recognition in P&L Proceeds Transfer from / (to) collaboration liabilities As of June 30, 2023 Monalizumab 14,481 (9,503) — (283) 4,696 Sanofi (2022) option — — 5,000 — 5,000 Sanofi (2022) services — (172) 1,500 — 1,328 Total 14,481 (9,675) 5,000 (283) 11,024
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, 2024 June 30, 2023     Research tax credit 4,050 4,854 Grant 2 — Government financing for research expenditures 4,052 4,854

v3.24.2.u1

Operating expenses (Tables)	6 Months Ended
	Jun. 30, 2024
Analysis of income and expense [abstract]
Disclosure of expenses by nature	Operating expenses (in thousands of euro) June 30, 2024 June 30, 2023 R&D G&A Total R&D G&A Total Subcontracting costs(1) (15,585) — (15,585) (15,857) — (15,857) Cost of supplies and consumable materials (1,485) (153) (1,638) (1,410) (100) (1,510) Personnel expenses other than share-based compensation (7,532) (3,470) (11,002) (7,781) (3,871) (11,652) Share-based compensation (1,175) (531) (1,706) (905) (496) (1,401) Personnel expenses (8,707) (4,001) (12,708) (8,686) (4,367) (13,053) Non-scientific advisory and consulting(2) (124) (1,934) (2,058) (532) (1,662) (2,194) Leasing and maintenance (490) (710) (1,200) (470) (445) (915) Travel expenses and meeting attendance (272) (151) (423) (180) (143) (323) Marketing, communication and public relations (16) (164) (180) (34) (142) (176) Scientific advisory and consulting(3) (933) — (933) (561) — (561) Other purchases and external expenses (10) (1,125) (1,135) (13) (1,153) (1,166) Depreciation and amortization (643) (503) (1,146) (3,044) (601) (3,645) Intellectual property expenses (568) (128) (696) (570) (68) (638) Other income and (expenses), net (242) (714) (956) (98) (464) (562) Total operating expenses (29,076) (9,582) (38,657) (31,453) (9,144) (40,597) (1)The Company subcontracts a significant part of its pre-clinical (pharmaceutical development, tolerance studies and other model experiments, etc.) and clinical operations (coordination of trials, hospital costs, etc.) to third parties. (2)Non-scientific advisory and consulting are services performed to support the general and administration activities of the Company, such as legal, accounting and audit fees as well as business development support. (3)Scientific advisory and consulting expenses relate to consulting services performed by third parties to support the research and development activities of the Company.

v3.24.2.u1

Net financial income / (loss) (Tables)	6 Months Ended
	Jun. 30, 2024
Analysis of income and expense [abstract]
Disclosure of net financial income (loss)	Net financial income (loss) can be analyzed as follows : (in thousands of euro) June 30, 2024 June 30, 2023       Interests on financial assets 1,269 965 Change in valuation allowance on financial instruments 1,471 1,044 Foreign exchange gains 873 1,073 Financial income 3,613 3,083 Foreign exchange losses (1,763) (642) Unrealized losses on financial assets — — Interest on financial liabilities (300) (324) Financial expenses (2,064) (966) Net financial income (loss) 1,549 2,116

v3.24.2.u1

Related party transactions (Tables)	6 Months Ended
	Jun. 30, 2024
Related party transactions [abstract]
Disclosure of key management personnel compensation	For each of the period presented, the following compensation was granted to the members of the Executive Committee of the Company and were recognized as expense: (in thousands of euro) June 30, 2024 June 30, 2023       Personnel and other short-term employee benefits 1,713 1,386 Extra pension benefits 21 11 Share-based compensation 519 408 Advisory fees — 318 Executive Board Members and other Executive Members compensation 2,253 2,123
Disclosure of transactions between related parties	The payments between the two companies as well as the liabilities and receivables as of June 30, 2024 are as follows:   As of June 30,2024 (in thousands of euro) Payments Assets/Liabilities     Collection (AstraZeneca to the Company) / Receivables 1,657 394 Payments (the Company to AstraZeneca) / Liabilities (3,342) (3,926) Total (1,685) (3,532)

v3.24.2.u1

Income / (loss) per share (Tables)	6 Months Ended
	Jun. 30, 2024
Income (Loss) Per Share [Abstract]
Summary of income (loss) per share	Basic income / (loss) per share are calculated by dividing the net earnings attributable to equity holders of the Company by the weighted average number of ordinary shares in issue during the period. June 30, 2024 June 30, 2023     Net income/(loss) (24,764) 1,718 Weighted average number of ordinary shares in circulation 80,872,369 80,319,897 Basic income/(loss) per share (€ per share) (0.31) 0.02 Diluted income (loss) per share is calculated by dividing the net income (loss) attributable to equity holders of the Company by the weighted average number of ordinary shares in circulation during the corresponding period, increased by all dilutive potential common shares.  In thousands of euro, except for data share June 30, 2024 June 30, 2023 Net income/(loss) for the period (24,764) 1,718 Weighted average number of ordinary shares in circulation 80,872,369 80,319,897 Adjustment for share instruments 5,026,389 3,461,439 Diluted income/(loss) per share (€ per share) (0.31) 0.02

v3.24.2.u1

The Company and key events - The company (Details) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€) employee subsidiary	Jun. 30, 2023 EUR (€) employee	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 EUR (€)
Company Information [Abstract]
Net loss for the period	€ (24,764)	€ 1,718
Total shareholders’ equity	€ 28,796	€ 57,863	€ 51,901	€ 54,151
Number of subsidiaries | subsidiary	1
Number of employees | employee	168	191

v3.24.2.u1

The Company and key events - Key events for the six-month period ended June 30, 2024 (Details)		6 Months Ended
	Jun. 10, 2024 EUR (€) share € / shares	Jun. 30, 2024 EUR (€) € / shares	Jun. 30, 2023 EUR (€)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares) | share	106,844
Exercise and subscription of equity instruments | €		€ 93,000	€ 348,000
Ordinary Shares
Disclosure of disaggregation of revenue from contracts with customers [line items]
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares) | share	38,100
Par value per share (in EUR per share) | € / shares		€ 0.05
Free Shares
Disclosure of disaggregation of revenue from contracts with customers [line items]
Share issued, price per share (in EUR per share) | € / shares	€ 2.45
Exercise Of Share Warrants | Ordinary Shares
Disclosure of disaggregation of revenue from contracts with customers [line items]
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares) | share	68,744
Definitive Acquisition Of Free Shares
Disclosure of disaggregation of revenue from contracts with customers [line items]
Par value per share (in EUR per share) | € / shares	€ 0.05
Ordinary Shares
Disclosure of disaggregation of revenue from contracts with customers [line items]
Par value per share (in EUR per share) | € / shares	€ 0.05
Issued capital free of subscription
Disclosure of disaggregation of revenue from contracts with customers [line items]
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares) | share	68,744
Share premium
Disclosure of disaggregation of revenue from contracts with customers [line items]
Exercise and subscription of equity instruments | €		€ 88,003	333,000
Share premium | Free Shares
Disclosure of disaggregation of revenue from contracts with customers [line items]
Exercise and subscription of equity instruments | €	€ 91,440
Agreement with Sanofi, 2016
Disclosure of disaggregation of revenue from contracts with customers [line items]
Milestone payment received | €		€ 4,000,000	€ 2,000,000

v3.24.2.u1

Basis of presentation and statement of compliance - Disclosure of effect of changes in foreign exchange rates (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Significant Accounting Policies [Abstract]
Average rate (€1 equals to USD)	1.0813	1.0806	1.0813
Closing rate (€1 equals to USD)	1.0705	1.0866	1.1050

v3.24.2.u1

Cash, cash equivalents, short-term investments and non-current financial assets - Disclosure of cash, cash equivalents and financial assets (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Cash and cash equivalents	€ 69,990	€ 70,605	€ 71,414	€ 84,225
Short-term investments	21,809	21,851
Cash, cash equivalents and short-term investments	91,799	92,456
Non-current financial assets	10,350	9,796	€ 35,790	€ 35,119
Cash, cash equivalents and financial assets	€ 102,149	€ 102,252

v3.24.2.u1

Cash, cash equivalents, short-term investments and non-current financial assets - Additional information (Details) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€) Rate shares	Jun. 30, 2023 EUR (€)	Dec. 31, 2023 EUR (€)
Disclosure of financial assets [Line Items]
Number of SICAV held (in units/shares) | shares	3
Cash, cash equivalents and financial assets	€ 102,149		€ 102,252
Non-current financial assets, variation of fair value through the consolidated statement of income (loss)	553	€ 772
Short-term investments, variation of fair value through the consolidated statement of income (loss)	€ 438	€ 271
SICAV and mutual funds | Minimum
Disclosure of financial assets [Line Items]
Risk profile rate | Rate	1
SICAV and mutual funds | Maximum
Disclosure of financial assets [Line Items]
Risk profile rate | Rate	7
Cash, cash equivalents, and financial assets denominated in US dollars
Disclosure of financial assets [Line Items]
Cash, cash equivalents and financial assets	€ 18,221		€ 20,798

v3.24.2.u1

Cash, cash equivalents, short-term investments and non-current financial assets - Disclosure of reconciliation of changes in short-term investments and non-current financial assets (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Short-term investments
Beginning balance, current investments	€ 21,851	€ 17,260
Short-term investments, acquisitions	0	0
Short-term investments, disposals	(1,215)	0
Short-term investments, variation of fair value through the consolidated statement of income (loss)	438	271
Short-term investments, variation of accrued interest	212	232
Short-term investments, foreign currency effect	524	(288)
Ending balance, current investments	21,810	17,475
Non-current financial assets
Beginning balance, non-current financial assets	9,796	35,119
Non-current financial assets, acquisitions	0	0
Non-current financial assets, disposals	0	0
Non-current financial assets, variation of fair value through the consolidated statement of income (loss)	553	772
Non-current financial assets, variation of accrued interest	0	(102)
Non-current financial assets, foreign currency effect	0	0
Ending balance, non-current financial assets	10,350	35,790
Total
Beginning balance, total	31,647	52,379
Total, acquisitions	0	0
Total, disposals	(1,215)	0
Total, variation of fair value through the consolidated statement of income (loss)	991	1,043
Total variance of accrued interest	212	130
Total, foreign currency effect	524	(288)
Ending balance, total	€ 32,160	€ 53,265

v3.24.2.u1

Trade receivables and others - Disclosure of trade receivables and others (Details) € in Thousands		6 Months Ended	12 Months Ended
	Aug. 31, 2022 loan	Jun. 30, 2024 EUR (€) loan_agreement	Dec. 31, 2023 EUR (€)	Dec. 31, 2020 EUR (€)	Dec. 31, 2019 EUR (€)
Disclosure of financial assets [Line Items]
Other receivables		€ 97	€ 104
Research tax credit		12,755	29,755
Other tax credits		0	361
Prepaid expenses, current		3,009	5,692
VAT refund		583	1,037
Trade account receivables		393	15,233
Prepayments made to suppliers		2,957	3,374
Receivables and others		19,795	55,557
Research tax credit, non-current		13,850	9,800
Prepaid expenses, non-current		628	754
Receivables and others - non-current		14,478	10,554
Trade receivables and others		34,273	66,111
Income from research tax credit 2019 and 2020, maturity					3 years
Income from research tax credit 2019					€ 16,737
Income from research tax credit 2020				€ 13,018
Offset of restated income from research tax credit		263
Income from research tax credit 2023			9,800
Income from research tax credit HY 2024		€ 4,050
Carry-back tax receivable			333
Agreement With Sanofi
Disclosure of financial assets [Line Items]
Trade account receivables			15,000
State guaranteed loan, Societe Generale and BNP Paribas
Disclosure of financial assets [Line Items]
Borrowing, number of loan agreement	2	2
Borrowing, maturity	5 years	5 years
Guarantees
Disclosure of financial assets [Line Items]
Prepaid expenses, current		€ 879	€ 1,005

v3.24.2.u1

Intangible assets - Disclosure of detailed information about intangible assets (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Reconciliation of changes in intangible assets other than goodwill [abstract]
Intangible assets other than goodwill at beginning of period	€ 416	€ 1,556
Acquisitions	0	0
Additional considerations	0	2,000
Disposals	0	0
Amortizations	(297)	(2,651)
Transfers	0	0
Intangible assets other than goodwill at end of period	119	903
Monalizumab agreement
Reconciliation of changes in intangible assets other than goodwill [abstract]
Amortizations	(294)	(651)
Agreement with Orega Biotech
Reconciliation of changes in intangible assets other than goodwill [abstract]
Amortizations		(2,000)
Purchased licenses
Reconciliation of changes in intangible assets other than goodwill [abstract]
Intangible assets other than goodwill at beginning of period	413	1,556
Acquisitions	0	0
Additional considerations	0	2,000
Disposals	0	0
Amortizations	(294)	(2,651)
Transfers	0	0
Intangible assets other than goodwill at end of period	119	903
Other intangible assets
Reconciliation of changes in intangible assets other than goodwill [abstract]
Intangible assets other than goodwill at beginning of period	3	0
Acquisitions	0	0
Additional considerations	0	0
Disposals	0	0
Amortizations	(3)	0
Transfers	0	0
Intangible assets other than goodwill at end of period	0	0
In progress
Reconciliation of changes in intangible assets other than goodwill [abstract]
Intangible assets other than goodwill at beginning of period	0	0
Acquisitions	0	0
Additional considerations	0	0
Disposals	0	0
Amortizations	0	0
Transfers	0	0
Intangible assets other than goodwill at end of period	€ 0	€ 0

v3.24.2.u1

Intangible assets - Additional information (Details) $ in Millions		1 Months Ended							6 Months Ended
	Jun. 01, 2022 USD ($)	Jul. 31, 2023 EUR (€)	Oct. 31, 2022 EUR (€)	Jan. 31, 2022 EUR (€)	Oct. 31, 2020 EUR (€)	Jun. 30, 2020 EUR (€)	Apr. 30, 2020 EUR (€)	Jun. 30, 2019 EUR (€)	Jun. 30, 2024 EUR (€)	Jun. 30, 2023 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2023 EUR (€)	Jul. 31, 2017 EUR (€)
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill									€ 119,000	€ 903,000	€ 1,556,000	€ 416,000
Additional considerations									0	2,000,000
Financial liabilities									35,503,000	€ 40,658,000	42,251,000	39,893,000
2014 Monalizumab (NKG2A) agreement with Novo Nordisk
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill									119,000			€ 416,000
IPH5201 (anti-CD39) rights acquired from Orega Biotech
Disclosure of detailed information about intangible assets [line items]
Additional considerations		€ 2,000,000	€ 600,000	€ 400,000		€ 200,000	€ 2,500,000	€ 7,000,000
Agreement related to IPH5201 with AstraZeneca
Disclosure of detailed information about intangible assets [line items]
Milestone payment received | $	$ 5
IPH5401 (anti-C5aR) rights acquired from Novo Nordisk A/S
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill													€ 40,000,000
Payments for milestone					€ 1,000,000
Financial liabilities									€ 0
Impairment of intangible assets											€ 41,000,000

v3.24.2.u1

Property and equipment - Disclosure of detailed information about property, plant and equipment (Details) - EUR (€) € in Thousands		6 Months Ended
	Mar. 15, 2023	Jun. 30, 2024	Jun. 30, 2023
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment including right-of-use assets at beginning of period		€ 6,322	€ 8,542
Acquisitions		285	310
Disposals		(18)	(591)
Depreciation		(845)	(993)
Transfers		0	0
Property, plant and equipment including right-of-use assets at end of period		5,748	7,268
Right-of-use assets
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment including right-of-use assets at beginning of period		5,055	6,423
Acquisitions		37	79
Disposals		(18)	(513)
Depreciation		(392)	(428)
Transfers		0	0
Property, plant and equipment including right-of-use assets at end of period		4,682	5,561
Write-off of right-of-use asset	€ 500
Lease liabilities – Building "Le Virage"
Reconciliation of changes in property, plant and equipment [abstract]
Write-off of lease liability	€ 700
Lands and buildings
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment including right-of-use assets at beginning of period		2,958	4,242
Acquisitions		15	31
Disposals		0	(513)
Depreciation		(352)	(323)
Transfers		0	0
Property, plant and equipment including right-of-use assets at end of period		2,621	3,437
Laboratory equipment and other
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment including right-of-use assets at beginning of period		3,378	4,298
Acquisitions		267	279
Disposals		(18)	(78)
Depreciation		(493)	(670)
Transfers		0	0
Property, plant and equipment including right-of-use assets at end of period		3,134	3,829
In progress
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment including right-of-use assets at beginning of period		0	0
Acquisitions		3	0
Disposals		0	0
Depreciation		0	0
Transfers		0	0
Property, plant and equipment including right-of-use assets at end of period		€ 3	€ 0

v3.24.2.u1

Trade payables and others - Disclosure of trade payables and others (Details) € in Thousands	1 Months Ended		6 Months Ended	12 Months Ended
	Jul. 31, 2024 EUR (€)	Feb. 29, 2024 EUR (€)	Jun. 30, 2024 EUR (€) loan	Dec. 31, 2020 EUR (€)	Dec. 31, 2023 EUR (€) loan
Disclosure of trade payables and others [Line Items]
Suppliers (excluding payables related to capital expenditures)			€ 8,751		€ 8,561
Tax and employee-related payables			6,013		7,021
Other current payables			1,109		1,436
Trade payables and others (excluding payables related to capital expenditures)			15,873		17,018
Payables related to capital expenditures			0		0
Payables and others			15,873		17,018
Current payables on social security and taxes other than income tax			400		€ 1,400
Payment on social security and taxes other than income tax		€ 700
Offset against income from research tax credit 2020			€ 300
Income from research tax credit 2020				€ 13,018
Number of state guaranteed loans | loan			2		2
Forecast
Disclosure of trade payables and others [Line Items]
Income from research tax credit 2020, receivable	€ 12,700

v3.24.2.u1

Financial liabilities - Disclosure of financial liabilities per maturity (Details) € in Thousands						1 Months Ended		6 Months Ended
	Mar. 15, 2023 EUR (€)	Aug. 31, 2022 EUR (€) loan	Jan. 05, 2022 EUR (€) loan_agreement	Aug. 30, 2019 EUR (€)	Jul. 03, 2017 EUR (€)	Jul. 31, 2024 EUR (€)	Aug. 31, 2022 EUR (€) loan	Jun. 30, 2024 EUR (€) loan_agreement	Jun. 30, 2023 EUR (€)	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2019 EUR (€)	Dec. 31, 2018 EUR (€)
Disclosure of financial liabilities [Line Items]
Financial liabilities								€ 35,503	€ 40,658	€ 39,893	€ 42,251
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								49	(689)
Repayments of borrowings/leases liabilities								(4,446)	(916)
Exchange rate variation (non cash)								8	2
Current prepaid expenses								3,009		5,692
Right-of-use assets
Disclosure of financial liabilities [Line Items]
Write-off of right-of-use asset	€ 500
Guarantees
Disclosure of financial liabilities [Line Items]
Current prepaid expenses								€ 879		1,005
State guaranteed loan, Societe Generale and BNP Paribas
Disclosure of financial liabilities [Line Items]
Borrowing, number of loan agreement		2					2	2
Borrowing, maturity		5 years						5 years
Borrowing, grace period		1 year
State guaranteed loan Société Générale (1)
Disclosure of financial liabilities [Line Items]
Borrowing, maturity							4 years
Borrowings, interest rate		1.56%					1.56%
Number of loans | loan							2
State guaranteed loan Société Générale (1) | Guarantees
Disclosure of financial liabilities [Line Items]
Current prepaid expenses		€ 877					€ 877
State guaranteed loan BNP Paribas (1)
Disclosure of financial liabilities [Line Items]
Borrowings, interest rate		0.95%					0.95%
State guaranteed loan BNP Paribas (1) | Guarantees
Disclosure of financial liabilities [Line Items]
Current prepaid expenses		€ 379					€ 379
State guaranteed loan Société Générale (1)
Disclosure of financial liabilities [Line Items]
Financial liabilities								€ 17,568	20,000	20,000	20,000
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								0	0
Repayments of borrowings/leases liabilities								(2,432)	0
Exchange rate variation (non cash)								0	0
Notional amount			€ 20,000
State guaranteed loan BNP Paribas (1)
Disclosure of financial liabilities [Line Items]
Financial liabilities								7,630	8,700	8,700	8,700
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								0	0
Repayments of borrowings/leases liabilities								(1,070)	0
Exchange rate variation (non cash)								0	0
Notional amount			8,700
State guaranteed loans - accrued interest
Disclosure of financial liabilities [Line Items]
Financial liabilities								13	15	14	15
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								13	0
Repayments of borrowings/leases liabilities								(14)	0
Exchange rate variation (non cash)								0	0
Lease liabilities – Building "Le Virage"
Disclosure of financial liabilities [Line Items]
Financial liabilities								254	487	375	1,353
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								0	(736)
Repayments of borrowings/leases liabilities								(121)	(130)
Exchange rate variation (non cash)								0	0
Write-off of lease liability	€ 700
Lease liabilities – Premises Innate Inc.
Disclosure of financial liabilities [Line Items]
Financial liabilities								207	297	246	345
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								0	0
Repayments of borrowings/leases liabilities								(47)	(50)
Exchange rate variation (non cash)								8	2
Lease liabilities – Laboratory equipment
Disclosure of financial liabilities [Line Items]
Financial liabilities								26	198	109	287
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								0	0
Repayments of borrowings/leases liabilities								(83)	(89)
Exchange rate variation (non cash)								0	0
Lease liabilities – Vehicles
Disclosure of financial liabilities [Line Items]
Financial liabilities								87	70	85	33
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								19	48
Repayments of borrowings/leases liabilities								(17)	(13)
Exchange rate variation (non cash)								0	0
Lease liabilities - Printers
Disclosure of financial liabilities [Line Items]
Financial liabilities								13	23	18	27
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								0	0
Repayments of borrowings/leases liabilities								(4)	(4)
Exchange rate variation (non cash)								0	0
Borrowing – Equipment
Disclosure of financial liabilities [Line Items]
Financial liabilities								71	127	99	154
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								0	0
Repayments of borrowings/leases liabilities								(28)	(27)
Exchange rate variation (non cash)								0	0
Borrowing – Building (2)
Disclosure of financial liabilities [Line Items]
Financial liabilities								9,634	10,736	€ 10,247	€ 11,338
Proceeds from borrowing								0	0
Proceeds from lease liabilities and other non cash effects								17	0
Repayments of borrowings/leases liabilities								(630)	(602)
Exchange rate variation (non cash)								0	€ 0
State guaranteed loan, Societe Generale and BNP Paribas
Disclosure of financial liabilities [Line Items]
Notional amount			€ 28,700
Borrowing, number of loan agreement | loan_agreement			2
Borrowing, maturity			1 year
Borrowing, maturity, extension period option			5 years
Borrowing, percentage of state-guaranteed loan			90.00%
Loan agreement with Société Générale
Disclosure of financial liabilities [Line Items]
Financial liabilities								€ 9,617				€ 1,300	€ 1,300
Proceeds from borrowing				€ 13,900
Loan agreement, maximum borrowing capacity					€ 15,200
Loan agreement, collateral					15,200
Borrowings, maturity period				12 years
Security interest on pledge of financial instruments will be released in 2024					4,200
Security interest on pledge of financial instruments will be released in 2027					5,000
Security interest on pledge of financial instruments will be released in 2031					€ 6,000
Loan agreement with Société Générale | Other disposals of assets [member]
Disclosure of financial liabilities [Line Items]
Security interest on pledge of financial instruments released						€ 4,200
Loan agreement with Société Générale | Fixed interest rate
Disclosure of financial liabilities [Line Items]
Borrowings, interest rate								2.01%

v3.24.2.u1

Financial liabilities - Disclosure of maturity analysis for non-derivative financial liabilities (Details) € in Thousands	Jun. 30, 2024 EUR (€)
Statement Line Items [Line Items]
Undiscounted cash flows	€ 36,869
Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	9,414
From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	24,245
Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	3,210
State guaranteed loan Société Générale (1)
Statement Line Items [Line Items]
Undiscounted cash flows	18,086
State guaranteed loan Société Générale (1) | Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	5,167
State guaranteed loan Société Générale (1) | From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	12,918
State guaranteed loan Société Générale (1) | Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
State guaranteed loan BNP Paribas (1)
Statement Line Items [Line Items]
Undiscounted cash flows	7,773
State guaranteed loan BNP Paribas (1) | Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	2,222
State guaranteed loan BNP Paribas (1) | From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	5,551
State guaranteed loan BNP Paribas (1) | Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
State guaranteed loans - accrued interest
Statement Line Items [Line Items]
Undiscounted cash flows	0
State guaranteed loans - accrued interest | Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	0
State guaranteed loans - accrued interest | From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	0
State guaranteed loans - accrued interest | Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities – Building "Le Virage"
Statement Line Items [Line Items]
Undiscounted cash flows	254
Lease liabilities – Building "Le Virage" | Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	254
Lease liabilities – Building "Le Virage" | From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities – Building "Le Virage" | Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities – Premises Innate Inc.
Statement Line Items [Line Items]
Undiscounted cash flows	211
Lease liabilities – Premises Innate Inc. | Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	100
Lease liabilities – Premises Innate Inc. | From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	111
Lease liabilities – Premises Innate Inc. | Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities – Laboratory equipment
Statement Line Items [Line Items]
Undiscounted cash flows	26
Lease liabilities – Laboratory equipment | Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	26
Lease liabilities – Laboratory equipment | From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities – Laboratory equipment | Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities – Vehicles
Statement Line Items [Line Items]
Undiscounted cash flows	92
Lease liabilities – Vehicles | Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	34
Lease liabilities – Vehicles | From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	59
Lease liabilities – Vehicles | Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Lease liabilities - Printers
Statement Line Items [Line Items]
Undiscounted cash flows	13
Lease liabilities - Printers | Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	9
Lease liabilities - Printers | From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	4
Lease liabilities - Printers | Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Borrowing – Equipment
Statement Line Items [Line Items]
Undiscounted cash flows	71
Borrowing – Equipment | Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	57
Borrowing – Equipment | From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	14
Borrowing – Equipment | Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	0
Borrowing – Building (2)
Statement Line Items [Line Items]
Undiscounted cash flows	10,342
Borrowing – Building (2) | Within 1 year
Statement Line Items [Line Items]
Undiscounted cash flows	1,545
Borrowing – Building (2) | From 2nd to 5th year included
Statement Line Items [Line Items]
Undiscounted cash flows	5,587
Borrowing – Building (2) | Over 5 years
Statement Line Items [Line Items]
Undiscounted cash flows	€ 3,210

v3.24.2.u1

Employee benefit - Disclosure of defined benefit plans (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure of defined benefit plans [line items]
Defined benefit obligations	€ 2,470	€ 2,441
Allowance for retirement defined benefit
Disclosure of defined benefit plans [line items]
Defined benefit obligations	2,118	2,064
Allowance for seniority awards
Disclosure of defined benefit plans [line items]
Defined benefit obligations	€ 352	€ 377

v3.24.2.u1

Employee benefit - Disclosure of net defined benefit liability (asset) (Details) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure of defined benefit plans [line items]
Net defined benefit liability (asset) at beginning of period	€ 2,441	€ 2,550
Service cost	166	312
Payments (benefits and contributions paid by the employer)	(22)	(27)
Actuarial (gain) / loss	(116)	(394)
Net defined benefit liability (asset) at end of period	€ 2,470	€ 2,441

v3.24.2.u1

Employee benefit - Additional information (Details)	Jun. 30, 2024	Dec. 31, 2023
Allowance for retirement defined benefit
Disclosure of defined benefit plans [line items]
Actuarial assumption of discount rates	3.60%	3.20%

v3.24.2.u1

Capital - Additional Information (Details) - EUR (€)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Disclosure of changes in the share capital
Total shareholders’ equity	€ 28,796,000	€ 57,863,000	€ 51,901,000	€ 54,151,000
Exercise and subscription of equity instruments	€ 93,000	348,000
Number of own shares (in shares)	18,575		18,575
BSAAR 2012
Disclosure of changes in the share capital
Number of equity instruments converted in ordinary shares (in shares)	38,100
Share issued, price per share (in EUR per share)	€ 2.45
Company saving plan
Disclosure of changes in the share capital
Exercise and subscription of equity instruments (in shares)	106,844
Company saving plan, employer top-up
Disclosure of changes in the share capital
Exercise and subscription of equity instruments (in shares)	68,744
Ordinary Shares
Disclosure of changes in the share capital
Number of shares outstanding (in shares)	80,967,407
Par value per share (in EUR per share)	€ 0.05
The 2016 free preferred shares
Disclosure of changes in the share capital
Par value per share (in EUR per share)	€ 0.05
Total number of shares issued (in shares)	6,509
The 2017 free preferred shares
Disclosure of changes in the share capital
Par value per share (in EUR per share)	€ 0.05
Total number of shares issued (in shares)	7,581
Share capital
Disclosure of changes in the share capital
Total shareholders’ equity	€ 4,049,075	4,027,000	€ 4,044,000	€ 4,011,000
Exercise and subscription of equity instruments	€ 5,342	€ 15,000
Share capital | Ordinary Shares
Disclosure of changes in the share capital
Total number of shares issued (in shares)	80,967,407	80,516,622	80,860,563	80,212,069
Exercise and subscription of equity instruments (in shares)	106,844	304,553
Share premium
Disclosure of changes in the share capital
Total shareholders’ equity	€ 386,049,000	€ 381,371,000	€ 384,255,000	€ 379,637,000
Exercise and subscription of equity instruments	€ 88,003	€ 333,000

v3.24.2.u1

Capital - Disclosure of number and weighted average exercise prices of other equity instruments (Details)	Jun. 30, 2024 shares € / shares	Jun. 10, 2024 share
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares) | share		106,844
Warrants
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	12,914,414
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	3,239,985
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	3,340,434
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	6,333,995
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	7,084,922
BSAAR 2011
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	650,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	25,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	625,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 2.04
BSAAR 2012
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	146,050
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	12,250
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	133,800
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 2.04
BSAAR 2015
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	1,050,382
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	2,720
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	1,940
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	1,045,722
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	1,045,722
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 7.20
AGAP Management 2016-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	2,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	550
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	250
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	1,200
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	156,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP Employees 2016-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	2,486
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	251
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	172
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	2,063
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	268,190
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Management 2016-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	50,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	50,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP Management 2016-2
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	3,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	3,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	333,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Management 2016-2
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	250,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	250,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP Employees 2017-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	5,725
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	5,725
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP Management 2017-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	2,400
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	2,400
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Employees 2017
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	114,500
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	4,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	110,500
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Bonus 2018-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	67,028
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	469
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	66,559
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP Perf Employees 2018-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	327,500
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	224,375
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	103,125
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP Perf Management 2018-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	260,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	150,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	110,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Employees 2018
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	90,650
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	5,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	85,650
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA New Members 2017-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	25,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	25,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Bonus 2019-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	57,376
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	57,376
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Bonus 2020-1 & 2
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	79,861
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	17,885
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	61,976
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP Employees 2020-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	766,650
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	681,420
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	85,230
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP Management 2020-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	710,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	580,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	130,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Bonus 2021-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	125,748
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	125,748
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP Employees 2021-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	1,066,600
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	290,800
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	775,800
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	775,800
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP Management 2021-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	610,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	130,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	480,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	480,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA "Plan Epargne Entreprise" 2022
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	138,960
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	138,960
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Bonus 2022-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	128,061
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	128,061
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Perf Employees 2022-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	1,371,500
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	275,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	1,096,500
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	1,096,500
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Perf Management 2022-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	550,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	550,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	550,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA "Plan Epargne Entreprise" 2023
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	163,293
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	163,293
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA New members 2023-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	25,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	25,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	25,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Perf Employees 2023-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	1,403,500
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	66,250
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	1,337,250
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	1,337,250
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA Perf Management 2023-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	750,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	750,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	750,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA New members 2024-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	25,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	25,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	25,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGA "Plan Epargne Entreprise" 2024
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	68,744
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	68,744
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
Stock Options 2020-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	102,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	102,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP 2019 Employees 2019
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	546,700
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	375,150
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	171,550
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
AGAP 2019 Management 2019
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	355,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	207,500
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	147,500
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 0
BSA 2011-2
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	225,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	25,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	200,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 1.77
BSA 2013
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	237,500
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	12,500
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	225,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	0
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	0
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 2.36
BSA 2014
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	150,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	75,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	75,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	75,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 8.65
BSA 2015-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	70,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	70,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	70,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 9.59
BSA 2015-2
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	14,200
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	14,200
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	14,200
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 14.05
BSA 2017
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	37,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	0
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	37,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	37,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 11.00
BSA 2022-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	40,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	31,740
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	8,260
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	8,260
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 2.31
BSA 2023-1
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Number of free shares granted (in shares)	50,000
Number of other equity instruments forfeited in share-based payment arrangement (in shares)	12,000
Number of other equity instruments exercised or vested in share-based payment arrangement (in shares)	0
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	38,000
Number of other equity instruments exercisable in share-based payment arrangement (in shares)	38,000
Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement (in EUR per share) | € / shares	€ 2.26

v3.24.2.u1

Financial instruments recognized in the statement of financial position and related effect on the income statement - Disclosure of detailed information about financial instruments (Details) - EUR (€) € in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 136,422	€ 168,363
Financial assets, fair value	136,422	168,363
Financial liabilities	51,376	56,911
Financial liabilities, fair value	51,376	56,911
Financial liabilities at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Financial liabilities at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	51,376	56,911
Financial liabilities—non-current portion
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	26,574	30,957
Financial liabilities, fair value	26,574	30,957
Financial liabilities—non-current portion | Financial liabilities at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Financial liabilities—non-current portion | Financial liabilities at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	26,574	30,957
Financial liabilities—current portion
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	8,929	8,936
Financial liabilities, fair value	8,929	8,936
Financial liabilities—current portion | Financial liabilities at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Financial liabilities—current portion | Financial liabilities at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	8,929	8,936
Trade payables and others
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	15,873	17,018
Financial liabilities, fair value	15,873	17,018
Trade payables and others | Financial liabilities at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	0	0
Trade payables and others | Financial liabilities at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	15,873	17,018
Financial assets at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	102,149	102,252
Financial assets at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	34,273	66,111
Non-current financial assets
Disclosure of detailed information about financial instruments [line items]
Financial assets	10,350	9,796
Financial assets, fair value	10,350	9,796
Non-current financial assets | Financial assets at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	10,350	9,796
Non-current financial assets | Financial assets at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Trade receivables and others
Disclosure of detailed information about financial instruments [line items]
Financial assets	34,273	66,111
Financial assets, fair value	34,273	66,111
Trade receivables and others | Financial assets at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Trade receivables and others | Financial assets at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	34,273	66,111
Short-term investments
Disclosure of detailed information about financial instruments [line items]
Financial assets	21,809	21,851
Financial assets, fair value	21,809	21,851
Short-term investments | Financial assets at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	21,809	21,851
Short-term investments | Financial assets at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	0	0
Cash and cash equivalents
Disclosure of detailed information about financial instruments [line items]
Financial assets	69,990	70,605
Financial assets, fair value	69,990	70,605
Cash and cash equivalents | Financial assets at fair value through profit or loss, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	69,990	70,605
Cash and cash equivalents | Financial assets at amortised cost, category
Disclosure of detailed information about financial instruments [line items]
Financial assets	€ 0	€ 0

v3.24.2.u1

Revenue and other income - Disclosure of revenue from collaboration and licensing agreements (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements	€ 8,293	€ 35,344
Proceeds from collaboration and licensing agreements
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements	7,396	34,728
Monalizumab agreement (AstraZeneca)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements	2,994	9,503
Agreement with Sanofi, 2016
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements	4,000	2,000
Agreement with Sanofi, 2022 - ANKET IPH62
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements	199	18,672
Agreement With Sanofi 2022 - ANKET IPH67
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements	203	0
Takeda agreement
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements	0	4,553
Invoicing of R&D costs (IPH5201 agreement)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements	€ 897	€ 616

v3.24.2.u1

Revenue and other income - Disclosure of change in deferred revenue and collaboration liabilities (Details) € in Thousands	1 Months Ended	6 Months Ended
	Mar. 31, 2023 EUR (€) target_option	Jun. 30, 2024 EUR (€) preclinicalMolecule	Jun. 30, 2023 EUR (€)
Agreement with Sanofi, 2022
Collaboration Liabilities, Roll Forward [Abstract]
Payments for target options	€ 5,000
Number of target options | target_option	2
Payments for research work	€ 1,500
Agreements with Sanofi for NK Cell engages
Collaboration Liabilities, Roll Forward [Abstract]
Payments for target options		€ 5,000
Number of target options | target_option	2
Number of preclinical molecules | preclinicalMolecule		2
Revenues from contract liabilities, period		3 years
Payments for research work	€ 1,700	€ 1,500
Deferred revenue
Deferred Revenue, Roll Forward [Abstract]
Contract liabilities at beginning of period		10,481	€ 14,481
Revenue for the six months period/Deductions		(3,396)	(9,675)
Contract liabilities at end of period		6,915	11,024
Collaboration Liabilities, Roll Forward [Abstract]
Contract liabilities at beginning of period		10,481	14,481
Contract liabilities at end of period		6,915	11,024
Deferred revenue | 2015 monalizumab agreement, with AstraZeneca
Deferred Revenue, Roll Forward [Abstract]
Contract liabilities at beginning of period		5,156	14,481
Revenue for the six months period/Deductions		(2,994)	(9,503)
Transfer from / (to) collaboration liabilities		(172)	(283)
Contract liabilities at end of period		1,990	4,695
Collaboration Liabilities, Roll Forward [Abstract]
Contract liabilities at beginning of period		5,156	14,481
Contract liabilities at end of period		1,990	4,695
Deferred revenue | Agreement with Sanofi, 2022
Deferred Revenue, Roll Forward [Abstract]
Contract liabilities at beginning of period		5,327	0
Increase in deferred revenue/Additions		0	6,500
Revenue for the six months period/Deductions		(402)	(172)
Contract liabilities at end of period		4,925	6,328
Collaboration Liabilities, Roll Forward [Abstract]
Contract liabilities at beginning of period		5,327	0
Contract liabilities at end of period		4,925	6,328
Collaboration liabilities | 2015 monalizumab agreement, with AstraZeneca
Deferred Revenue, Roll Forward [Abstract]
Contract liabilities at beginning of period		52,677	63,211
Contract liabilities at end of period		52,149	56,058
Collaboration Liabilities, Roll Forward [Abstract]
Contract liabilities at beginning of period		52,677	63,211
Additions		1,891	283
Deductions		(2,419)	(7,436)
Contract liabilities at end of period		€ 52,149	€ 56,058

v3.24.2.u1

Revenue and other income - Additional information (Details) € in Thousands			1 Months Ended	6 Months Ended
	Dec. 19, 2023 option	Jan. 25, 2023 EUR (€)	Mar. 31, 2023 EUR (€) target_option	Jun. 30, 2024 EUR (€)	Jun. 30, 2023 EUR (€)
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements				€ 8,293	€ 35,344
IPH5201 agreement, with AstraZeneca
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements				0	0
External costs related to the clinical trial				897	616
Agreement with Sanofi, 2016
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from collaboration and licensing agreements				4,000	2,000
Milestone payment received				4,000	€ 2,000
Agreement with Sanofi, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Advance received			€ 25,000
Advance received - exclusive license			18,500
Payments for research work			1,500
Payments for target options			€ 5,000
Number of target options | target_option			2
Agreements with Sanofi for NK Cell engages
Disclosure of disaggregation of revenue from contracts with customers [line items]
Advance received		€ 31,800
Advance received - exclusive license		18,500	€ 13,300
Payments for research work			€ 1,700	1,500
Payments for target options				€ 5,000
Number of target options | target_option			2
Number of options excercised for licenses | option	1
Number of exclusive options granted | option	2
Milestone payment received - option exercised		€ 13,300
Agreement with Sanofi, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Milestone payment received - option exercised			€ 15,000

v3.24.2.u1

Revenue and other income - Disclosure of variance of deferred revenue (Details) - Deferred revenue - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities at beginning of period	€ 10,481	€ 14,481
Recognition in P&L	(3,396)	(9,675)
Proceeds	0	5,000
Transfer from / (to) collaboration liabilities	(172)	(283)
Contract liabilities at end of period	6,915	11,024
Monalizumab
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities at beginning of period	5,155	14,481
Recognition in P&L	(2,994)	(9,503)
Proceeds	0	0
Transfer from / (to) collaboration liabilities	(172)	(283)
Contract liabilities at end of period	1,990	4,696
Sanofi (2022) option
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities at beginning of period	2,500	0
Recognition in P&L	0	0
Proceeds	0	5,000
Transfer from / (to) collaboration liabilities	0	0
Contract liabilities at end of period	2,500	5,000
Sanofi (2022) services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract liabilities at beginning of period	2,826	0
Recognition in P&L	(402)	(172)
Proceeds	0	1,500
Transfer from / (to) collaboration liabilities	0	0
Contract liabilities at end of period	€ 2,424	€ 1,328

v3.24.2.u1

Revenue and other income - Disclosure of government financing for research expenditures (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Research tax credit	€ 4,050	€ 4,854
Grant	2	0
Government financing for research expenditures	€ 4,052	€ 4,854

v3.24.2.u1

Operating expenses - Disclosure of expenses by nature (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Statement Line Items [Line Items]
Subcontracting costs	€ (15,585)	€ (15,857)
Cost of supplies and consumable materials	(1,638)	(1,510)
Personnel expenses other than share-based compensation	(11,002)	(11,652)
Share-based compensation	(1,706)	(1,401)
Personnel expenses	(12,708)	(13,053)
Non-scientific advisory and consulting	(2,058)	(2,194)
Leasing and maintenance	(1,200)	(915)
Travel expenses and meeting attendance	(423)	(323)
Marketing, communication and public relations	(180)	(176)
Scientific advisory and consulting	(933)	(561)
Other purchases and external expenses	(1,135)	(1,166)
Depreciation and amortization	(1,146)	(3,645)
Intellectual property expenses	(696)	(638)
Other income and (expenses), net	(956)	(562)
Operating expenses	(38,657)	(40,597)
R&D
Statement Line Items [Line Items]
Subcontracting costs	(15,585)	(15,857)
Cost of supplies and consumable materials	(1,485)	(1,410)
Personnel expenses other than share-based compensation	(7,532)	(7,781)
Share-based compensation	(1,175)	(905)
Personnel expenses	(8,707)	(8,686)
Non-scientific advisory and consulting	(124)	(532)
Leasing and maintenance	(490)	(470)
Travel expenses and meeting attendance	(272)	(180)
Marketing, communication and public relations	(16)	(34)
Scientific advisory and consulting	(933)	(561)
Other purchases and external expenses	(10)	(13)
Depreciation and amortization	(643)	(3,044)
Intellectual property expenses	(568)	(570)
Other income and (expenses), net	(242)	(98)
Operating expenses	(29,076)	(31,453)
G&A
Statement Line Items [Line Items]
Subcontracting costs	0	0
Cost of supplies and consumable materials	(153)	(100)
Personnel expenses other than share-based compensation	(3,470)	(3,871)
Share-based compensation	(531)	(496)
Personnel expenses	(4,001)	(4,367)
Non-scientific advisory and consulting	(1,934)	(1,662)
Leasing and maintenance	(710)	(445)
Travel expenses and meeting attendance	(151)	(143)
Marketing, communication and public relations	(164)	(142)
Scientific advisory and consulting	0	0
Other purchases and external expenses	(1,125)	(1,153)
Depreciation and amortization	(503)	(601)
Intellectual property expenses	(128)	(68)
Other income and (expenses), net	(714)	(464)
Operating expenses	€ (9,582)	€ (9,144)

v3.24.2.u1

Operating expenses - Additional information (Details) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€) employee	Jun. 30, 2023 EUR (€) employee
Disclosure of operating expenses [Line Items]
Personnel expenses other than share-based compensation	€ 11,002	€ 11,652
Number of employees | employee	168	191
Amortisation, intangible assets other than goodwill	€ 297	€ 2,651
R&D
Disclosure of operating expenses [Line Items]
Number of employees | employee	135	151
Administration
Disclosure of operating expenses [Line Items]
Number of employees | employee	39	45
Agreement with Orega Biotech
Disclosure of operating expenses [Line Items]
Amortisation, intangible assets other than goodwill		€ 2,000
Monalizumab agreement
Disclosure of operating expenses [Line Items]
Amortisation, intangible assets other than goodwill	€ 294	€ 651

v3.24.2.u1

Net financial income / (loss) - Disclosure of net financial income (loss) (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Analysis of income and expense [abstract]
Interests on financial assets	€ 1,269	€ 965
Change in valuation allowance on financial instruments	1,471	1,044
Foreign exchange gains	873	1,073
Financial income	3,613	3,083
Foreign exchange losses	(1,763)	(642)
Unrealized losses on financial assets	0	0
Interest on financial liabilities	(300)	(324)
Financial expenses	(2,064)	(966)
Net financial income (loss)	€ 1,549	€ 2,116

v3.24.2.u1

Income tax / (expense) (Details) € in Thousands, $ in Thousands	6 Months Ended
	Dec. 31, 2024	Jun. 30, 2024 EUR (€)	Jun. 30, 2024 USD ($)	Dec. 31, 2023 EUR (€)	Dec. 31, 2023 USD ($)
Disclosure Of Income Tax [Line Items]
Current tax expense (income)		€ 0
Unused tax losses with no expiration date		483,570		€ 483,570
Unused tax losses subject to expiration		€ 15,181	$ 16,775	€ 15,181	$ 16,775
Forecast
Disclosure Of Income Tax [Line Items]
Applicable tax rate	0.00%

v3.24.2.u1

Commitments, contingencies and litigation (Details) - EUR (€) € in Thousands		1 Months Ended	6 Months Ended
	Jul. 03, 2017	Jul. 31, 2024	Jun. 30, 2024	Dec. 31, 2023
Disclosure of contingent liabilities [table]
Non-cancellable off-balance sheet purchase commitments			€ 6,612
Total provisions			669	€ 774
Tax and employee-related payables			6,013	7,021
Payment of short term tax liability			693
Tax contingent liability
Disclosure of contingent liabilities [table]
Tax and employee-related payables				€ 1,367
Grants of employee equity instruments
Disclosure of contingent liabilities [table]
Total provisions			586
Loan agreement with Société Générale
Disclosure of contingent liabilities [table]
Security interest on pledge of financial instruments will be released in 2024	€ 4,200
Security interest on pledge of financial instruments will be released in 2027	5,000
Security interest on pledge of financial instruments will be released in 2031	€ 6,000
Loan agreement with Société Générale | Changes to commitments
Disclosure of contingent liabilities [table]
Security interest on pledge of financial instruments released in 2024 including interest		€ 4,427
Preclinical Services
Disclosure of contingent liabilities [table]
Non-cancellable off-balance sheet purchase commitments			3,020
Clinical Services
Disclosure of contingent liabilities [table]
Non-cancellable off-balance sheet purchase commitments			€ 3,592

v3.24.2.u1

Related party transactions - Disclosure of key management personnel compensation (Details) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Related party transactions [abstract]
Personnel and other short-term employee benefits	€ 1,713	€ 1,386
Extra pension benefits	21	11
Share-based compensation	519	408
Advisory fees	0	318
Executive Board Members and other Executive Members compensation	€ 2,253	€ 2,123

v3.24.2.u1

Related party transactions - Additional information (Details) € in Thousands	Jun. 30, 2024 EUR (€) licensing_agreement
Disclosure of transactions between related parties [Line Items]
Provision for expenses with related parties	€ 184
Provision for attendance fees	163
Amounts payable, related party transactions	€ 3,926
Novo Nordisk A/S
Disclosure of transactions between related parties [Line Items]
Number of licensing agreements | licensing_agreement	3
Amounts payable, related party transactions	€ 0

v3.24.2.u1

Related party transactions - Disclosure of transactions between related parties (Details) € in Thousands	6 Months Ended
	Jun. 30, 2024 EUR (€)
Related party transactions [abstract]
Collection	€ 1,657
Receivables	394
Payments	(3,342)
Liabilities	(3,926)
Net collection (payments)	(1,685)
Net receivables (liabilities)	€ (3,532)

v3.24.2.u1

Income / (loss) per share - Summary of income (loss) per share (Details) - EUR (€) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Income (Loss) Per Share [Abstract]
Net income (loss)	€ (24,764)	€ 1,718
Weighted average number of ordinary shares in circulation (in shares)	80,872,369	80,319,897
Basic income (loss) per share (in EUR per share)	€ (0.31)	€ 0.02
Adjustment for share instruments (in shares)	5,026,389	3,461,439
Diluted income/(loss) per share (in EUR per share)	€ (0.31)	€ 0.02

v3.24.2.u1

Label	Element	Value
Trade and other payables	ifrs-full_TradeAndOtherPayables	€ 17,018,000
Trade and other payables	ifrs-full_TradeAndOtherPayables	20,911,000
Collaboration Liabilities	inpha_CollaborationLiabilities	52,677,000
Collaboration Liabilities	inpha_CollaborationLiabilities	63,211,000
Trade and other receivables	ifrs-full_TradeAndOtherReceivables	66,111,000
Trade and other receivables	ifrs-full_TradeAndOtherReceivables	52,445,000
Change In Working Capital	inpha_ChangeInWorkingCapital	14,067,000
Change In Working Capital	inpha_ChangeInWorkingCapital	46,158,000
Deferred income including contract liabilities	ifrs-full_DeferredIncomeIncludingContractLiabilities	10,483,000
Deferred income including contract liabilities	ifrs-full_DeferredIncomeIncludingContractLiabilities	€ 14,481,000

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