Basis of Presentation and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Accounting Standards Update and Change in Accounting Principle

Select line items from the condensed consolidated statement of operations and comprehensive loss reflecting the adoption of ASC 842 are as follows (in thousands):

	Three Months Ended September 30, 2022						Nine Months Ended September 30, 2022
	As Previously Reported		Adjustments		As Adjusted		As Previously Reported		Adjustments		As Adjusted
Costs and operating expenses:
Research and development	$	259,580	$	1,880	$	261,460	$	871,488	$	3,607	$	875,095
General and administrative	435,184		37		435,221		1,308,379		37		1,308,416
Total operating expenses	719,419		1,917		721,336		2,353,865		3,644		2,357,509
Loss from operations	(653,021)		(1,917)		(654,938)		(1,974,444)		(3,644)		(1,978,088)
Other (expense) income:
Interest income, net	5,820		560		6,380		7,097		1,724		8,821
Other income (expense), net	(957)		281		(676)		629		844		1,473
Total other (expense) income, net	(16,062)		841		(15,221)		41,969		2,568		44,537
Loss before income taxes	(669,083)		(1,076)		(670,159)		(1,932,475)		(1,076)		(1,933,551)
Net loss	(669,055)		(1,076)		(670,131)		(1,932,218)		(1,076)		(1,933,294)
Net loss attributable to Ginkgo Bioworks Holdings, Inc. stockholders	(669,055)		(1,076)		(670,131)		(1,928,385)		(1,076)		(1,929,461)

Select line items from the condensed consolidated statements of stockholders’ equity reflecting the adoption of ASC 842 are as follows (in thousands):

	As of September 30, 2022
	As Previously Reported		Adjustments		As Adjusted
Accumulated deficit	$	(4,226,310)	$	4,119	$	(4,222,191)
Total stockholders' equity	1,439,736		4,119		1,443,855

Select line items from the condensed consolidated statements of cash flows reflecting the adoption of ASC 842 are as follows (in thousands):

	Nine Months Ended September 30, 2022
	As Previously Reported		Adjustments		As Adjusted
Cash flows from operating activities:
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	$	28,602	$	(1,717)	$	26,885
Amortization of finance lease right-of-use assets (1)	—		1,535		1,535
Non-cash lease expense	—		11,877		11,877
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	5,849		(619)		5,230
Accounts payable, accrued expenses and other current liabilities	(11,744)		(108)		(11,852)
Operating lease liabilities, current and non-current	—		(7,807)		(7,807)
Deferred rent, non-current	2,255		(2,255)		—
Cash flows from financing activities:
Principal payments on finance leases	—		(912)		(912)
Principal payments on capital leases and lease financing obligation	(1,082)		1,082		—