3.25.4 html 283 474 1 false 85 0 false 8 false false R1.htm 995200090 - Document - Document And Entity Information Sheet http://lbio.com/role/DocumentDocumentAndEntityInformation Document And Entity Information Cover 1 false false R2.htm 995200100 - Statement - Consolidated Balance Sheets Sheet http://lbio.com/role/StatementConsolidatedBalanceSheets Consolidated Balance Sheets Statements 2 false false R3.htm 995200105 - Statement - Consolidated Balance Sheets (Parenthetical) Sheet http://lbio.com/role/StatementConsolidatedBalanceSheetsParenthetical Consolidated Balance Sheets (Parenthetical) Statements 3 false false R4.htm 995200200 - Statement - Consolidated Statements of Operations Sheet http://lbio.com/role/StatementConsolidatedStatementsOfOperations Consolidated Statements of Operations Statements 4 false false R5.htm 995200300 - Statement - Consolidated Statements of Comprehensive Loss Sheet http://lbio.com/role/StatementConsolidatedStatementsOfComprehensiveLoss Consolidated Statements of Comprehensive Loss Statements 5 false false R6.htm 995200400 - Statement - Consolidated Statements of Stockholders' Equity Sheet http://lbio.com/role/StatementConsolidatedStatementsOfStockholdersEquity Consolidated Statements of Stockholders' Equity Statements 6 false false R7.htm 995200500 - Statement - Consolidated Statements of Cash Flows Sheet http://lbio.com/role/StatementConsolidatedStatementsOfCashFlows Consolidated Statements of Cash Flows Statements 7 false false R8.htm 995210101 - Disclosure - GENERAL ORGANIZATION, BUSINESS AND LIQUIDITY Sheet http://lbio.com/role/DisclosureGeneralOrganizationBusinessAndLiquidity GENERAL ORGANIZATION, BUSINESS AND LIQUIDITY Notes 8 false false R9.htm 995210201 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://lbio.com/role/DisclosureSummaryOfSignificantAccountingPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Notes 9 false false R10.htm 995210301 - Disclosure - CASH EQUIVALENTS AND INVESTMENTS Sheet http://lbio.com/role/DisclosureCashEquivalentsAndInvestments CASH EQUIVALENTS AND INVESTMENTS Notes 10 false false R11.htm 995210401 - Disclosure - PROLEUKIN ACQUISITION Sheet http://lbio.com/role/DisclosureProleukinAcquisition PROLEUKIN ACQUISITION Notes 11 false false R12.htm 995210501 - Disclosure - INTANGIBLE ASSETS, NET Sheet http://lbio.com/role/DisclosureIntangibleAssetsNet INTANGIBLE ASSETS, NET Notes 12 false false R13.htm 995210601 - Disclosure - INVENTORY Sheet http://lbio.com/role/DisclosureInventory INVENTORY Notes 13 false false R14.htm 995210701 - Disclosure - REVENUE Sheet http://lbio.com/role/DisclosureRevenue REVENUE Notes 14 false false R15.htm 995210801 - Disclosure - PROPERTY AND EQUIPMENT, NET Sheet http://lbio.com/role/DisclosurePropertyAndEquipmentNet PROPERTY AND EQUIPMENT, NET Notes 15 false false R16.htm 995210901 - Disclosure - ACCRUED EXPENSES Sheet http://lbio.com/role/DisclosureAccruedExpenses ACCRUED EXPENSES Notes 16 false false R17.htm 995211001 - Disclosure - STOCKHOLDERS' EQUITY Sheet http://lbio.com/role/DisclosureStockholdersEquity STOCKHOLDERS' EQUITY Notes 17 false false R18.htm 995211101 - Disclosure - RESTRUCTURING Sheet http://lbio.com/role/DisclosureRestructuring RESTRUCTURING Notes 18 false false R19.htm 995211201 - Disclosure - SEGMENT INFORMATION Sheet http://lbio.com/role/DisclosureSegmentInformation SEGMENT INFORMATION Notes 19 false false R20.htm 995211301 - Disclosure - EMPLOYEE BENEFIT PLAN Sheet http://lbio.com/role/DisclosureEmployeeBenefitPlan EMPLOYEE BENEFIT PLAN Notes 20 false false R21.htm 995211401 - Disclosure - INCOME TAXES Sheet http://lbio.com/role/DisclosureIncomeTaxes INCOME TAXES Notes 21 false false R22.htm 995211501 - Disclosure - LICENSES AND AGREEMENTS Sheet http://lbio.com/role/DisclosureLicensesAndAgreements LICENSES AND AGREEMENTS Notes 22 false false R23.htm 995211601 - Disclosure - LEASES Sheet http://lbio.com/role/DisclosureLeases LEASES Notes 23 false false R24.htm 995211701 - Disclosure - LEGAL PROCEEDINGS Sheet http://lbio.com/role/DisclosureLegalProceedings LEGAL PROCEEDINGS Notes 24 false false R25.htm 995410 - Disclosure - Pay vs Performance Disclosure Sheet http://xbrl.sec.gov/ecd/role/PvpDisclosure Pay vs Performance Disclosure Notes 25 false false R26.htm 995445 - Disclosure - Insider Trading Arrangements Sheet http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements Insider Trading Arrangements Notes 26 false false R27.htm 995447 - Disclosure - Insider Trading Policies and Procedures Sheet http://xbrl.sec.gov/ecd/role/InsiderTradingPoliciesProc Insider Trading Policies and Procedures Notes 27 false false R28.htm 995550 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure Sheet http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure Cybersecurity Risk Management and Strategy Disclosure Notes 28 false false R29.htm 99920202 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://lbio.com/role/DisclosureSummaryOfSignificantAccountingPoliciesPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Policies 29 false false R30.htm 99930203 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Sheet http://lbio.com/role/DisclosureSummaryOfSignificantAccountingPoliciesTables SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) Tables http://lbio.com/role/DisclosureSummaryOfSignificantAccountingPolicies 30 false false R31.htm 99930303 - Disclosure - CASH EQUIVALENTS AND INVESTMENTS (Tables) Sheet http://lbio.com/role/DisclosureCashEquivalentsAndInvestmentsTables CASH EQUIVALENTS AND INVESTMENTS (Tables) Tables http://lbio.com/role/DisclosureCashEquivalentsAndInvestments 31 false false R32.htm 99930403 - Disclosure - PROLEUKIN ACQUISITION (Tables) Sheet http://lbio.com/role/DisclosureProleukinAcquisitionTables PROLEUKIN ACQUISITION (Tables) Tables http://lbio.com/role/DisclosureProleukinAcquisition 32 false false R33.htm 99930503 - Disclosure - INTANGIBLE ASSETS, NET (Tables) Sheet http://lbio.com/role/DisclosureIntangibleAssetsNetTables INTANGIBLE ASSETS, NET (Tables) Tables http://lbio.com/role/DisclosureIntangibleAssetsNet 33 false false R34.htm 99930603 - Disclosure - INVENTORY (Tables) Sheet http://lbio.com/role/DisclosureInventoryTables INVENTORY (Tables) Tables http://lbio.com/role/DisclosureInventory 34 false false R35.htm 99930703 - Disclosure - REVENUE (Tables) Sheet http://lbio.com/role/DisclosureRevenueTables REVENUE (Tables) Tables http://lbio.com/role/DisclosureRevenue 35 false false R36.htm 99930803 - Disclosure - PROPERTY AND EQUIPMENT, NET (Tables) Sheet http://lbio.com/role/DisclosurePropertyAndEquipmentNetTables PROPERTY AND EQUIPMENT, NET (Tables) Tables http://lbio.com/role/DisclosurePropertyAndEquipmentNet 36 false false R37.htm 99930903 - Disclosure - ACCRUED EXPENSES (Tables) Sheet http://lbio.com/role/DisclosureAccruedExpensesTables ACCRUED EXPENSES (Tables) Tables http://lbio.com/role/DisclosureAccruedExpenses 37 false false R38.htm 99931003 - Disclosure - STOCKHOLDERS' EQUITY (Tables) Sheet http://lbio.com/role/DisclosureStockholdersEquityTables STOCKHOLDERS' EQUITY (Tables) Tables http://lbio.com/role/DisclosureStockholdersEquity 38 false false R39.htm 99931203 - Disclosure - SEGMENT INFORMATION (Tables) Sheet http://lbio.com/role/DisclosureSegmentInformationTables SEGMENT INFORMATION (Tables) Tables http://lbio.com/role/DisclosureSegmentInformation 39 false false R40.htm 99931403 - Disclosure - INCOME TAXES (Tables) Sheet http://lbio.com/role/DisclosureIncomeTaxesTables INCOME TAXES (Tables) Tables http://lbio.com/role/DisclosureIncomeTaxes 40 false false R41.htm 99931603 - Disclosure - LEASES (Tables) Sheet http://lbio.com/role/DisclosureLeasesTables LEASES (Tables) Tables http://lbio.com/role/DisclosureLeases 41 false false R42.htm 99940101 - Disclosure - GENERAL ORGANIZATION, BUSINESS AND LIQUIDITY (Details) Sheet http://lbio.com/role/DisclosureGeneralOrganizationBusinessAndLiquidityDetails GENERAL ORGANIZATION, BUSINESS AND LIQUIDITY (Details) Details http://lbio.com/role/DisclosureGeneralOrganizationBusinessAndLiquidity 42 false false R43.htm 99940201 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cash, Cash equivalents and Restricted Cash (Details) Sheet http://lbio.com/role/DisclosureSummaryOfSignificantAccountingPoliciesCashCashEquivalentsAndRestrictedCashDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cash, Cash equivalents and Restricted Cash (Details) Details 43 false false R44.htm 99940202 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES - Useful lives, impairment (Details) Sheet http://lbio.com/role/DisclosureSummaryOfSignificantAccountingPracticesUsefulLivesImpairmentDetails SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES - Useful lives, impairment (Details) Details 44 false false R45.htm 99940203 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss per Share (Details) Sheet http://lbio.com/role/DisclosureSummaryOfSignificantAccountingPoliciesNetLossPerShareDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net Loss per Share (Details) Details 45 false false R46.htm 99940204 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Income taxes & Segment Reporting (Details) Sheet http://lbio.com/role/DisclosureSummaryOfSignificantAccountingPoliciesIncomeTaxesSegmentReportingDetails SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Income taxes & Segment Reporting (Details) Details 46 false false R47.htm 99940301 - Disclosure - CASH EQUIVALENTS AND INVESTMENTS - Cost and fair value (Details) Sheet http://lbio.com/role/DisclosureCashEquivalentsAndInvestmentsCostAndFairValueDetails CASH EQUIVALENTS AND INVESTMENTS - Cost and fair value (Details) Details 47 false false R48.htm 99940302 - Disclosure - CASH EQUIVALENTS AND INVESTMENTS - Available for sale debt securities (Details) Sheet http://lbio.com/role/DisclosureCashEquivalentsAndInvestmentsAvailableForSaleDebtSecuritiesDetails CASH EQUIVALENTS AND INVESTMENTS - Available for sale debt securities (Details) Details 48 false false R49.htm 99940303 - Disclosure - CASH EQUIVALENTS AND INVESTMENTS - Narrative (Details) Sheet http://lbio.com/role/DisclosureCashEquivalentsAndInvestmentsNarrativeDetails CASH EQUIVALENTS AND INVESTMENTS - Narrative (Details) Details 49 false false R50.htm 99940304 - Disclosure - CASH EQUIVALENTS AND INVESTMENTS - Fair value of company's financial assets (Details) Sheet http://lbio.com/role/DisclosureCashEquivalentsAndInvestmentsFairValueOfCompanySFinancialAssetsDetails CASH EQUIVALENTS AND INVESTMENTS - Fair value of company's financial assets (Details) Details 50 false false R51.htm 99940401 - Disclosure - PROLEUKIN ACQUISITION - Narrative (Details) Sheet http://lbio.com/role/DisclosureProleukinAcquisitionNarrativeDetails PROLEUKIN ACQUISITION - Narrative (Details) Details 51 false false R52.htm 99940402 - Disclosure - PROLEUKIN ACQUISITION - Cash consideration and allocated fair value of assets acquired and liability assumed (Details) Sheet http://lbio.com/role/DisclosureProleukinAcquisitionCashConsiderationAndAllocatedFairValueOfAssetsAcquiredAndLiabilityAssumedDetails PROLEUKIN ACQUISITION - Cash consideration and allocated fair value of assets acquired and liability assumed (Details) Details 52 false false R53.htm 99940403 - Disclosure - PROLEUKIN ACQUISITION - Additional information (Details) Sheet http://lbio.com/role/DisclosureProleukinAcquisitionAdditionalInformationDetails PROLEUKIN ACQUISITION - Additional information (Details) Details 53 false false R54.htm 99940501 - Disclosure - INTANGIBLE ASSETS, NET (Details) Sheet http://lbio.com/role/DisclosureIntangibleAssetsNetDetails INTANGIBLE ASSETS, NET (Details) Details http://lbio.com/role/DisclosureIntangibleAssetsNetTables 54 false false R55.htm 99940601 - Disclosure - INVENTORY (Details) Sheet http://lbio.com/role/DisclosureInventoryDetails INVENTORY (Details) Details http://lbio.com/role/DisclosureInventoryTables 55 false false R56.htm 99940701 - Disclosure - REVENUE (Details) Sheet http://lbio.com/role/DisclosureRevenueDetails REVENUE (Details) Details http://lbio.com/role/DisclosureRevenueTables 56 false false R57.htm 99940702 - Disclosure - REVENUE - GTN Adjustments (Details) Sheet http://lbio.com/role/DisclosureRevenueGtnAdjustmentsDetails REVENUE - GTN Adjustments (Details) Details 57 false false R58.htm 99940703 - Disclosure - REVENUE - Consolidated net product revenue by geographic area (Details) Sheet http://lbio.com/role/DisclosureRevenueConsolidatedNetProductRevenueByGeographicAreaDetails REVENUE - Consolidated net product revenue by geographic area (Details) Details 58 false false R59.htm 99940704 - Disclosure - REVENUE - Concentration (Details) Sheet http://lbio.com/role/DisclosureRevenueConcentrationDetails REVENUE - Concentration (Details) Details 59 false false R60.htm 99940801 - Disclosure - PROPERTY AND EQUIPMENT, NET - (Details) Sheet http://lbio.com/role/DisclosurePropertyAndEquipmentNetDetails PROPERTY AND EQUIPMENT, NET - (Details) Details http://lbio.com/role/DisclosurePropertyAndEquipmentNetTables 60 false false R61.htm 99940802 - Disclosure - PROPERTY AND EQUIPMENT, NET - Other information (Details) Sheet http://lbio.com/role/DisclosurePropertyAndEquipmentNetOtherInformationDetails PROPERTY AND EQUIPMENT, NET - Other information (Details) Details 61 false false R62.htm 99940901 - Disclosure - ACCRUED EXPENSES (Details) Sheet http://lbio.com/role/DisclosureAccruedExpensesDetails ACCRUED EXPENSES (Details) Details http://lbio.com/role/DisclosureAccruedExpensesTables 62 false false R63.htm 99941001 - Disclosure - STOCKHOLDERS' EQUITY (Details) Sheet http://lbio.com/role/DisclosureStockholdersEquityDetails STOCKHOLDERS' EQUITY (Details) Details http://lbio.com/role/DisclosureStockholdersEquityTables 63 false false R64.htm 99941002 - Disclosure - STOCKHOLDERS' EQUITY - Stock Options (Details) Sheet http://lbio.com/role/DisclosureStockholdersEquityStockOptionsDetails STOCKHOLDERS' EQUITY - Stock Options (Details) Details 64 false false R65.htm 99941003 - Disclosure - STOCKHOLDERS' EQUITY - Restricted Stock Units and Performance Restricted Stock Units (Details) Sheet http://lbio.com/role/DisclosureStockholdersEquityRestrictedStockUnitsAndPerformanceRestrictedStockUnitsDetails STOCKHOLDERS' EQUITY - Restricted Stock Units and Performance Restricted Stock Units (Details) Details 65 false false R66.htm 99941004 - Disclosure - STOCKHOLDERS' EQUITY - Stock-based compensation by instrument (Details) Sheet http://lbio.com/role/DisclosureStockholdersEquityStockBasedCompensationByInstrumentDetails STOCKHOLDERS' EQUITY - Stock-based compensation by instrument (Details) Details 66 false false R67.htm 99941005 - Disclosure - STOCKHOLDERS' EQUITY - Assumptions (Details) Sheet http://lbio.com/role/DisclosureStockholdersEquityAssumptionsDetails STOCKHOLDERS' EQUITY - Assumptions (Details) Details 67 false false R68.htm 99941101 - Disclosure - RESTRUCTURING (Details) Sheet http://lbio.com/role/DisclosureRestructuringDetails RESTRUCTURING (Details) Details http://lbio.com/role/DisclosureRestructuring 68 false false R69.htm 99941201 - Disclosure - SEGMENT INFORMATION (Details) Sheet http://lbio.com/role/DisclosureSegmentInformationDetails SEGMENT INFORMATION (Details) Details http://lbio.com/role/DisclosureSegmentInformationTables 69 false false R70.htm 99941301 - Disclosure - EMPLOYEE BENEFIT PLAN (Details) Sheet http://lbio.com/role/DisclosureEmployeeBenefitPlanDetails EMPLOYEE BENEFIT PLAN (Details) Details http://lbio.com/role/DisclosureEmployeeBenefitPlan 70 false false R71.htm 99941401 - Disclosure - INCOME TAXES (Details) Sheet http://lbio.com/role/DisclosureIncomeTaxesDetails INCOME TAXES (Details) Details http://lbio.com/role/DisclosureIncomeTaxesTables 71 false false R72.htm 99941402 - Disclosure - INCOME TAXES - Net deferred tax assets and liabilities (Details) Sheet http://lbio.com/role/DisclosureIncomeTaxesNetDeferredTaxAssetsAndLiabilitiesDetails INCOME TAXES - Net deferred tax assets and liabilities (Details) Details 72 false false R73.htm 99941403 - Disclosure - INCOME TAXES - Reconciliation of the effective income tax rate (Details) Sheet http://lbio.com/role/DisclosureIncomeTaxesReconciliationOfEffectiveIncomeTaxRateDetails INCOME TAXES - Reconciliation of the effective income tax rate (Details) Details 73 false false R74.htm 99941404 - Disclosure - INCOME TAXES - Other information (Details) Sheet http://lbio.com/role/DisclosureIncomeTaxesOtherInformationDetails INCOME TAXES - Other information (Details) Details 74 false false R75.htm 99941405 - Disclosure - INCOME TAXES - Unrecognized benefits (Details) Sheet http://lbio.com/role/DisclosureIncomeTaxesUnrecognizedBenefitsDetails INCOME TAXES - Unrecognized benefits (Details) Details 75 false false R76.htm 99941501 - Disclosure - LICENSES AND AGREEMENTS (Details) Sheet http://lbio.com/role/DisclosureLicensesAndAgreementsDetails LICENSES AND AGREEMENTS (Details) Details http://lbio.com/role/DisclosureLicensesAndAgreements 76 false false R77.htm 99941502 - Disclosure - LICENSES AND AGREEMENTS - Estimated purchase obligations (Details) Sheet http://lbio.com/role/DisclosureLicensesAndAgreementsEstimatedPurchaseObligationsDetails LICENSES AND AGREEMENTS - Estimated purchase obligations (Details) Details 77 false false R78.htm 99941601 - Disclosure - LEASES - Additional information (Details) Sheet http://lbio.com/role/DisclosureLeasesAdditionalInformationDetails LEASES - Additional information (Details) Details 78 false false R79.htm 99941602 - Disclosure - LEASES - Right-of-use asset and lease liabilities (Details) Sheet http://lbio.com/role/DisclosureLeasesRightOfUseAssetAndLeaseLiabilitiesDetails LEASES - Right-of-use asset and lease liabilities (Details) Details 79 false false R80.htm 99941603 - Disclosure - LEASES - Components of lease expenses (Details) Sheet http://lbio.com/role/DisclosureLeasesComponentsOfLeaseExpensesDetails LEASES - Components of lease expenses (Details) Details 80 false false R81.htm 99941604 - Disclosure - LEASES - Maturities of the Company's operating lease liabilities (Details) Sheet http://lbio.com/role/DisclosureLeasesMaturitiesOfCompanySOperatingLeaseLiabilitiesDetails LEASES - Maturities of the Company's operating lease liabilities (Details) Details 81 false false R82.htm 99941701 - Disclosure - LEGAL PROCEEDINGS (Details) Sheet http://lbio.com/role/DisclosureLegalProceedingsDetails LEGAL PROCEEDINGS (Details) Details http://lbio.com/role/DisclosureLegalProceedings 82 false false All Reports Book All Reports iova-20251231.xsd iova-20251231_cal.xml iova-20251231_def.xml iova-20251231_lab.xml iova-20251231_pre.xml iova-20251231x10k.htm iova-20251231x10k001.jpg http://fasb.org/us-gaap/2025 http://xbrl.sec.gov/cyd/2025 http://xbrl.sec.gov/dei/2025 http://xbrl.sec.gov/ecd/2025 true true