Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2025
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Plumbline Life Sciences, Inc. The Company owned 597,808 shares of common stock in PLS as of December 31, 2025 and 2024, representing a 14.5% and 17.3% ownership interest, respectively. The Company's investment in PLS is recorded as investment in affiliated entity on the consolidated balance sheet as of December 31, 2025 and 2024, and was valued at $2.1 million and $1.6 million, respectively, based on the closing price of the shares on the Korea New Exchange Market at the applicable balance sheet date. One of the Company's directors, Dr. David B. Weiner, acts as a consultant to PLS. The Wistar Institute Dr. Weiner is a director of the Vaccine Center of The Wistar Institute ("Wistar") and an Executive Vice President of Wistar. In 2016, the Company entered into collaborative research agreements with Wistar for preventive and therapeutic DNA-based immunotherapy applications and products developed by Dr. Weiner and Wistar for the treatment of cancers and infectious diseases. Under the terms of the agreement, the Company reimbursed Wistar for all direct and indirect costs incurred in the conduct of the collaborative research, not to exceed $3.1 million during the five-year term of the agreement. In 2021, upon expiration of the 2016 agreements, the Company entered into new collaborative research agreements with Wistar with the same terms. The Company has the exclusive right to in-license new intellectual property developed under this agreement. In 2020, the Company received a sub-grant through Wistar for the preclinical development and translational studies of DNA-Encoded Monoclonal Antibodies (DMAbs) as countermeasures for COVID-19 for a total of $12.5 million in funding which was completed in September 2025. In 2022, the Company received a $1.2 million sub-grant through Wistar, which was amended in 2024 to $2.4 million and in 2025 to $2.6 million, with funding through November 2025, with an option for an additional $4.0 million in funding that extends the sub-grant through November 2027. The Company will support the Wistar lead consortium in the research and development of synthetic DNA-launched nanoparticles (dLNPs) for vaccination against HIV infection. Deferred grant funding recognized from Wistar and recorded as contra-research and development expense is related to work performed by the Company on the research sub-contract agreements. For the years ended December 31, 2025 and 2024, the Company recorded $871,000 and $482,000, respectively, as contra-research and development expense from Wistar. Research and development expenses recorded from Wistar relate primarily to the collaborative research agreements and patents. Research and development expenses recorded from Wistar for the years ended December 31, 2025 and 2024 were $328,000 and $1.5 million, respectively. As of December 31, 2025 and 2024, the Company had a prepaid expense and other asset balance of $38,000 and $1.2 million, respectively, and an accounts payable and accrued liability balance of $74,000 and $1.4 million, respectively, related to Wistar.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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INOVIO PHARMACEUTICALS, INC. 10-K